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All Journal Research Report - Social Science Trikonomika: Jurnal Ekonomi Jurnal Administrasi Bisnis Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENDIDIKAN TAMBUSAI Asia Pacific Fraud Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan Kajian Akuntansi Jurnal Akuntansi Kompetif JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi Kontemporer REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Kewarganegaraan Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Akuntansi Prima Jurnal Akuntansi AKTIVA Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Journal Of Business, Finance, and Economics (JBFE) Balance : Jurnal Akuntansi dan Manajemen Journal of Social And Economics Research Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Gemilang: Jurnal Manajemen dan Akuntansi Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Jurnal Mahasiswa Manajemen dan Akuntansi Innovative: Journal Of Social Science Research SENAPAS journal of social and economic research J-CEKI Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Elizabeth Tiur Manurung

Jurusan Akuntansi, Fakultas Ekonomi Universitas Katolik Parahyangan, Bandung

Author-ID : 314630

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PERBANDINGAN KONTRIBUSI INDUSTRI PARIWISATA DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN BANDUNG DAN JEMBER Elizabeth Tiur Manurung; Siti Komariah; Arthur Purboyo
Research Report - Humanities and Social Science Vol. 2 (2014)
Publisher : Research Report - Humanities and Social Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2750.576 KB)

Tujuan dilakukannya penelitian ini adalah untuk memahami lebih mendalam bagaimana Sektor Pariwisata dapat berkontribusi dalam meningkatkan Pendapatan Asli Daerah (PAD) di Kabupaten Bandung dan Kabupaten Jember.Melalui penggunaan metode penelitian Deskriptif Analitis, dan dengan menggunakan data PAD Kabupaten Bandung dan Jember periode 2003 – 2013 serta hasil wawncara dengan para wisatawan, wawancara dengan Dirjen Pariwisata, Bagian Akuntansi dan Pelaporan Bagian Keuangan Provinsi JABAR, Kantor Kabupaten, Dispenda, serta para pihak yang terkait maka hasil pembahasan dan pengolahan data dapat disimpulkan sebagai berikut.Kesimpulan menunjukkan PAD Kabupaten Bandung dan Jember masing-masing selama kurun waktu Tahun 2000 – 2013 telah terjadi kenaikan yang sangat signifikan yaitu 10 kali lipat di Kabupaten Bandung serta 15 kali lipat di Kabupaten Jember. Sedangkan pengaruh pendapatan dari Industri Pariwisata terhadap PAD yaitu sebesar 16,34% (ρ = 0,002) dan 17,64% (ρ = 0,000) masing-masing untuk Kabupaten Bandung dan Jember. Dengan korelasi (Pearson) sebesar 77% dan 95,9%.Pengaruh pendapatan Industri Pariwisata terhadap PAD baik di Kabupaten Bandung dan Jember yang sangat signifikan di atas, menjadi pemicu untuk lebih fokus dalam mengembangkan sektor wisata. Dan berdasarkan pengolahan SWOT tentang pariwisata, Faktor-faktor yang menjadi strategi untuk mengembangkan sektor pariwisata diantaranya untuk Kabupaten Bandung: wisata berbasis keuanggulan lokal misalnya berbasis alam, kuliner, seni & budaya, belanja dan menjadi perpanjangan tangan pariwisata Kota Bandung. sedangkan untuk Kabupaten Jember, diantaranya memperbanyak program kepariwisataan yang menarik seperti Jember Fashion Carnaval yang kreatif dan inovatif karena dianggap telah menyaingi carnival Rio de Jeneiro.Kata Kunci : Sektor Pariwisata, Pendapatan asli Daerah, SWOT analysis, Kebijakan tentangpariwisata

KAJIAN ATAS DRAF STANDAR PENDIDIKAN AKUNTANSI (SPAI) 2008: INDIKASI SEMAKIN BERATNYA AKREDITASI PRODI AKUNTANSI DI MASA YANG AKAN DATANG Elizabeth Tiur Manurung
Bina Ekonomi Vol. 13 No. 1 (2009)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Globalization now have impact on the competition between Indonesian and Foreign Accountants. More foreign accountants now have their jobs in Indonesia which makes the competition even fiercer. With the situation at hand, the Indonesian accountants must up-grade their competencies to the same quality or level with those of foreigners, in order that they be able to win the competition. Certainly, this duty- to standardize the qualification of graduate-is assumed by the Accountant Bodies / Institution, and the university role here is to meet the minimum qualification of graduates. For that reason, the draft of Accounting Education Standard (2008), has been established by The Indonesian Accountant Institution (lAl), Accounting Lecturer Compartment. This draft is also the answer for the globalization competition. The further explanation will contain the elaboration of several key points of the draft, and analysis of the impact on education institution, especially on the quality assessment in the future.

IMPLEMENTASI ACCOUNTING TREATMENT UNTUK MENGURANGI KERUGIAN AKIBAT RISIKO YANG DIHADAPI PERUSAHAAN Elizabeth Tiur Manurung
Bina Ekonomi Vol. 13 No. 2 (2009)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Risk as an uncertainties arise from unexpected events in a business world, such as upheavals in its political or economic environment (Reilly et.Al: ). Especially for lndonesia as a country with high population, although has rich and abundant natural resources, but in the contrary until now hasn't been able to escape from the impact of country risk. Moreover the condition recently which many natural disaster are more often to occur. The impact of those risks that carried on by the world of business is commonly come in a form of financial distress. This financial distress is generated from many aspects such as decline of liquidity, rise of cost of products, rise in liabilities that still must be paid, and advancement in working capital requirement. In the same time, the quantity of goods for sale declines as customers have also financial and payment difficulties. In turn, the company's/accounting profit will decline as well. In the last part of this article, some strategic are suggested to raise profit company's profit by hedging, insurance, input substitution, developing internal business process, product pricing strategy, improve the products quality, and also improvement of service to customers.

EVALUASI PENGENDALIAN INTERN PADA SIKLUS PENGGAJIAN DAN KEPEGAWAIAN UNTUK MENENTUKAN RISIKO FRAUD (Studi Kasus PT World Yamatex Spinning Mills) Elizabeth Tiur Manurung; Fidelis Apriani
Bina Ekonomi Vol. 16 No. 2 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Issues relating to salary or wages, would be detrimental to employees and companies. One reason is the person who did fraud. Adequate internal control is believed to prevent the occurrence of fraud in the company. Two points examined in this study, whether in PT Yamatex Spinning Mills has had adequate internal controls and the relationship between internal control that has been owned by the risk of fraud, especially on the payroll and personnel cycle. The results showed that PT Yamatex Spinning Mills have internal control. This adequate internal control reduces the risk of fraud. Weaknesses that still exist in the company's internal control is the lack of job rotation policy periodically. Authorization policy in the company that is an offset for these weaknesses. The author suggested that the company established a rotation policy positions on a regular basis to prevent someone from being a position for too long and have the opportunity to conduct fraud.Keywords : Internal control, payroll and personnel,fraud

EVALUASI ATAS PERANAN TEKNOLOGI INFORMASI PADA PROSES AKUNTANSI UNTUK MENGHASILKAN LAPORAN KEUANGAN YANG RELEVAN DAN RELIABLE (Studi Kasus Pada PT Seneca Indonesia) Elizabeth Tiur Manurung; Tantya Adrianti
Bina Ekonomi Vol. 17 No. 1 (2013)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Today, information technology is developed so rapidly and provides a lot of convenience for the business. With the advances in information technology, corporate accounting process changes from a manual system to computer-based information systems. The use of information technology can also improve internal controls by adding new control procedures are done by a computer, called IT controls. IT controls can help to control the processing of computer-based accounting to produce relevant and reliable financial statements. Therefore, the problem to be studied in this study are: to evaluate the role of information technology in PT Seneca Indonesia’s accounting process and to examine whether the role of information technology in PT Seneca Indonesia has been effective to produce relevant and reliable financial statements. The results showed that the role of information technology in PT Seneca Indonesia’s accounting process has been effective in supporting the production of relevant and reliable financial statements. It is also supported by IT controls that have been implemented by the company sufficiently. The author tries to give some advice to the information technology control weaknesses that was found in this study, such as by implementing segregation of duties in the IT division and implementing cancellation of document.Keywords: information technology, accounting process, IT controls, financial statements, relevant, reliable

STUDI ATAS PENENTUAN RUANG LINGKUP PENGUJIAN SUBSTANTIF BERDASARKAN EVALUASI PENGENDALIAN UMUM DAN APLIKASI (Kasus Siklus Penjualan Voucher Telepon Pada CV S) Elizabeth Tiur Manurung; Elvira Yapi
Bina Ekonomi Vol. 18 No. 2 (2014)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

The purpose of this study is to determine the scope of substantive test in order to audit sales cycle. With using descriptive analytical method, this research come up to conclusion that the company has implemented a satisfied general control and application control. The company has applied all components that will increase control in sales cycle by using software accurate version 3, such as keeping up IT administration, developing system, segregation of IT function, secure control for safeguarding assets and on line, backup procedure. For application control, the company has applied control like validation test for input such as field check, sign check, size check,completeness check and prenumbered document has used in sales cycle. Especially for sales oreder, the cashier have to sign three copies to reach good control. Substantive test of transaction determined by the result of evaluation of General controls and application controls that resulted in satistfying controls, so then audit nature can use test of control, audit timing is interim, and the evidence extent will be smaller as possible

Bridging The Gap Between Basic Financial Accounting Knowledge In High School And Higher Education (College) Elizabeth Tiur Manurung; Felisia Felisia; Puji Astuti Rahayu; Monica Paramita R. Putri Dewanti; Arthur Purboyo
Kajian Akuntansi Volume 23, No. 1, 2022
Publisher : Universitas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ka.v23i1.9062

From observing the phenomenon of the gap between basic financial accounting learning materials in the middle-high level of education and high level of education, the team of lecturers from the accounting study program have been motivated as follows: Unpar seeks to equalize the knowledge of the two educational strata by using sharing method. The aim is to bridge the gap in accounting material in high school with basic financial accounting material in collegeThis research with analytical descriptive method uses a sample of high school teachers who are willing to participate in this sharing program through a webinar with a zoom meeting platform held in 2020 and 2021. The activity was attended by 14 SMA and SMK with eighteen teachers and one hundred and twenty eight students. Materials regarding adjustment journals and plant and intangible assets have been taught according to the teacher's request. The material is presented in the form of a two-way discussion so that the facilitator and participants can discuss in depth, while the activity for students is an introduction to the accounting profession.The knowledge enrichment of accounting material related to today's business practices that can be applied in teaching and learning activities in high school is recognized by the teachers as very useful and accompanied with high enthusiasm during the sharing. In turn, their high school graduates understand this material better and can take the same courses in college better. This will form the building of accounting knowledge in students in the future.

MENINGKATKAN KOMITMEN KARYAWAN MELALUI EMPLOYEE STOCK OWNERSHIP PROGRAM UNTUK MENINGKATKAN KESEJAHTERAAN KARYAWAN Elizabeth Tiur Manurung
JRAK Vol 10 No 2 (2018): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

The purpose of this research is to ascertain the implementation of ESOP which has proven to increase employees’ commitment and motivation that can be measured through company’s profit proxy, and the increase in profit could increase employees’ welfare. This research used descriptive method that ensure each characteristic of the variables to obtain the validity of the data, hence it could be proven and improved to solve problems and create logical conclusion. PT Bandung has established stock fund through ESOP program, with the diversion partly of common stocks IDR 600 million on a par of 600.000 shares. The result of this research has proven a significant impact of implementation of ESOP, such as increasing in employee’s commitment and motivation. The 257,7% increase in profit compare to last year indicates company values has improved, as a result from employee productivity increased and company welfare elevated besides ensuring company sustainability.

EVALUASI PENGENDALIAN PENJUALAN PRODUK PLASTIK UNTUK MENGURANGI KERUGIAN Elizabeth Tiur Manurung; Paulina Permatasari; Arthur Purboyo; Levithia Rinas
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.3289

Internal control review towards the revenue cycle is required to evaluate the effectiveness and efficiency of the existing management in order to support the achievement of company goals, and provide recommendations to allow corrective actions. These should be taken in order to review the role of internal control in increasing sale performance. This research used descriptive study method which could help to think systematically about various variables on a particular situation, to provide ideas for further research and to make simple decisions from the research that was done. Data collection techniques conducted were literature study and field study at Bandung Plastic company. Based on the result of internal control analysis, it was discovered that internal control set by the company will help company to handle loss of bad debt expenses, avoid fictitious sales, reduce improper sales target, reduce re-delivery cost, reduce erroneous task, and reduce environmental pollution.

THE EFFECTIVENESS OF FINANCING MODEL TO SUPPORT COMPETITIVE ADVANTAGE IN CERAMIC INDUSTRY Elizabeth Tiur Manurung
JRAK Vol 11 No 2 (2019): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v11i2.2769

The Micro, Small, and Medium Enterprises (MSME) sector is not an easy sector to obtain credit from Bank/ Financial agent, because too many obstacles to a access Bank credit, such as: collateral, administrative aspect, company stability. The purpose of this study is to implement an effective financing model for ceramic craftsmen, in relating with achieving competitive advantage of pottery Plered craftsmen. By using descriptive method, research result shows The effectiveness of funding model for ceramic craftsmen that consist of 4 elemens, such as: local government of Plered, Ceramic craftsmen, Financial agency, and Deposit insurance agency; which is all elemens shoul be made a well-coordinated. The effectiveness of financing aspects in ceramics industry, encouraging the development of ceramics production and also craftsmen productivities. Company productivity will increase too. It means product sustainability of pottery industry will be achieved and competitive advantages of ceramic Plered will be increased.

Co-Authors Abigail Tabitha Adriano, Mayang Gitakusumah Agave, Gabriella Laura Agnes Bintang Aguw , Anastasia Nicholine Christina Aguw, Anastasia Nicholine Christina Aisyah, Shiva Fitri Alexandra, Geraldine Eileen Alexandra, Leia Anastasia, Cindy Andra Prabowo , Chaidir Andra, Chaidir Angela Novita Sutanto Angeline Suhandra Dharma Anthony, Frankie Antonio Alfio Arthur Purboyo Atty Yuniawati Aulia, Yovanka Ghina Bunga Syalaisha Putri Camillo, Catherine Octaviani Catherine Yohanes Chintia Tanjung Kumala Chintia Tanjung Kumala Christian C. Henry Christian Sardjono, Nicholas Christiani, Amanda Mechtildis Christie, Florentina Brenda Christopher Chandra, Jhonathan Christy, Fransisca Ardieta Amabel Claudia Aurora Sembiring Darwin Darwin Dea Alvindha Delfiana, Yemima Dewanti, Monica Paramita Ratna Putri Dhafin, Fadhlan Dumanauw, Ecclesia Natalia Ellenora Deanne Setiawan Elvina Putri, Anastasia Elvira Yapi Elvy Manurung Erica Waluya Eveline Joychristy Eveline Joychristy Felicia Tirta Kelana Felisia . Fidelis Apriani Francisca Widianti Oetomo Fransisca Elza Fransisca, Helena Gandi, Georgiana Charisima Gina Oktafiyanti Giovina Gloria Giselle Chang Giselle Chang Gleashella Aurellya Inge Barlian Sundjaja Irma Kristin Sagala Iskandar, Sesilia Abigail Javier, Laurentius Raymond Jesa Alexandra Louis Jonathan, Robert Josephine, Desy Marisi Junus, Clarissa Aleta Hartono Keisha Stephanie Keisha Stephanie Kezia Loerencia Khaliza, Lidya Adisti Ghaida Nur Kurnia, Josefina Aurelia Kurniati, Finy Destina Kurniawan, Jeanette Rachelina Laudhisa, Alexander Sandhika Putera Laurentius Raymond Javier Levithia Rinas Lianty, Fannyra Lijaya, Imelda Lili, Athanasia Adela Pratama Lim, Louis Lohy , Felicia Karen Annabel Mariana Cyntia Kustiawan Marshanda Salma Yolanda Maureen, Sharon Melodious, Heavenly Meta Aulia Rizqi Mileta, Felisia Milian, Michelin Monica Paramita Ratna Putri Muliawati Muliawati Muliawati Muliawati Mulyawan, Sean Adi Nafralli, Vianka Zahra Nathanael Gunawan, Aurelius Nathanael Hermawan Nathaniel Yo Neyna Maharani Bahtiar Nurzahrani, Siti Fathiyyah Oktaviani, Shelinda Oktavianus, Gevin Cristian Oktavianus, Yuliana Pandjaitan, Shilo Hasiholan Partadisastra, Aldo Erfolga Paulina Permatasari Pranoto, Madeline Guenevere Puji Astuti Rahayu Purba , Grace Amanda Sonata Putu Jovita Nareswary Rahadi, Tanu Riffat Arrazi, Muhammad Sabella, Maria Emily Sean Adi Mulyawan Setiawan, Aloysius Stanly Setiawan, Olivia Kristanti Sheila Virginia Sheila Virginia Silvia Silvia Siti Komariah Soetedjo, Louis Lewinsky Stevan Sukandi Suhardi, Sabina Revaliany Sulaiman, Patricia Bianca Susanty, Dewi Sutanto, Angela Novita Syafarina, Meidiana Mega Sylvia Fettry Tambi, Chika Febrine Tania Amara Ediyanto Tantya Adrianti Tarida Geraldine, Keisha Tjahjadi, Grace Natalia Tulis S. Meliala van Beekum, Axel Veronika Clara Setiawan Veronika Clara Setiawan Widodo, Audrey Pearlinathea Wijaya, Lauren Wulandari, Devita Yosefanny, Ellen Zefania Ongko, Adrianus ~ Muliawati

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