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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi Bisnis Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Proceeding of National Conference on Accounting & Finance Patria : Jurnal Pengabdian Kepada Masyarakat Journal of Management and Business Environment (JMBE) Perspektif Akuntansi Indonesian Journal of Economics and Management SENAPAS
St. Vena Purnamasari
Universitas Katolik Soegijapranata
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences Other

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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN: PERSPEKTIF BALANCED SCORECARD Alviane, Geta; Purnamasari, St. Vena
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Jurnal Akuntansi Bisnis

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Abstract

This study examines the influence of Intellectual Capital (IC) on firm performance as measured by the perspective of Balanced Scorecard (BSC). BSC perspectives consists of 4: the cllstomer (measured by retention and clis/orner acquisition). internal business processes (measured by sales growth). learning and growth (measured by the prodllctivity of employees) and financial (measured by ROA and ROE). This stU(ZV took a sample of companies in Indonesia Slack Exchange in 2006-2009 as many as 45 companies The results showed Intellectual Capital (VAIC™) does not affect compan performance in terms of customer perspective of BSC. Intellectual Capital (VAIC™) did not affect company performance in terms of infernal business process perspective of BSC. Intellectual Capital (VAIC™) did not afTect company performance in terms of learning and growth perspective of BSC. Intellectual Capital (VAIC™) does not affect the performance of the company from the financial perspective of BSC. No significant effect of Intellectual Capital (VAIC™) on perfonnance due to the human resources that are not capitalized into an asset but is charged.
Dampak Keseriusan Masalah, Risiko Bagi Pelapor, dan Status Pelanggar terhadap Niat Whistleblowing Sutedjo, Paulina; Purnamasari, Vena
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i3.26226

Abstract

Whistleblowing sangat berpotensi untuk mengungkap dan mengendalikan kesalahan organisasi. Berjalan atau tidaknya sistem whistleblowing sangat bergantung kepada whistleblower. Karena apabila tidak ada pihak yang bersedia untuk melapor, maka sistem whistleblowing pun tidak akan berjalan dengan efektif. Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang dapat mempengaruhi niat seseorang dalam melakukan whistleblowing. Penelitian ini akan menguji pengaruh keseriusan masalah, risiko yang ditanggung pelapor, dan status pelanggar terhadap niat whistleblowing. Penelitian ini menggunakan metode eksperimen dengan subjek 91 mahasiswa aktif program studi akuntansi Universitas Katolik Soegijapranata. Partisipan penelitian ini dipilih dengan metode randomisasi. Untuk menganalisis data, penelitian ini menggunakan uji Analysis of Variance dengan aplikasi SPSS. Hasil dari penelitian ini adalah niat whistleblowing seseorang akan lebih tinggi ketika dihadapkan dengan masalah yang serius dan status pelanggarnya lebih rendah dibandingkan masalah yang tidak serius dan status pelanggarnya lebih tinggi. Kemudian niat whistleblowing seseorang akan lebih tinggi ketika risiko yang mungkin ia dapatkan apabila ia melaporkan rendah dan status pelanggarnya lebih rendah dibandingkan pelapor.
Perspektif Corporate Social Responsibility Di Perusahaan Keluarga: survei Perusahaan Keluarga Di Semarang Ranto P Sihombing; Monika Palupi; Stephana Dyah Ayu; vena Purnamasari; Clara Susilawati
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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Abstract

The study conducted about Corporate Social Responsibility (CSR) has been done, namely Sembiring (2005) that examined the characteristics of corporate and social responsibility disclosure on Indonesia Stock Exchange. In addition, Anggraini (2006) has also examined the factors of social disclosure on companies listed on the Indonesia Stock Exchange. Both studies were conducted using financial data public company are easily obtained and analyzed. However, research on family companies which aims to find out if companies implement CSR and what are the factors that drive companies to implement CSR has never been done. It also encourages researchers to investigate how the application of social and environmental responsibility in the family company. The result of this research, it was obtained, first, the family company in Semarang has implemented CSR from the aspect of profit, planet, people, and procedural aspects. Companies have set aside some profit for CSR. The company also has made programs that positively impact the environment, and has had a policy that protects the rights of employees. But in terms of not well-monitored implementation yet because not involve a third party. Secondly, the reason companies implement CSR diverse. Mostly, they did because business ethics. The implications of this study are the results of this study can be used as the basis for regulatory decision-making in this case local governments to develop any activity that may be required for companies to conduct and report on CSR activities, especially in the family company. With hoping isto create harmonization between the company, the environment and stakeholders in order to realize sustainable development.Keywords: corporate social responsibility, family companies, business ethics, harmonization, sustainable development
THE SURVEY OF ENVIRONMENTAL STRATEGY ON INDONESIA CORPORATIONS: A REPLICATION MODEL Ranto P. Sihombing; Monika Palupi; Stephana Dyah Ayu; Vena Purnamasari
Dinamika Akuntansi Keuangan dan Perbankan Vol 4 No 1 (2015): Vol. 4 No. 1 (2015) EDISI MEI 2015
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

Environmental damage occurs at this time pushed corporations to change their business strategy into environmental strategy. Hence, performance measurement system is also used toward environmental. The Result of research conducted by Perego and Hartman (2009) has found relationship between environmental strategy and the use of performance measures mediated by performance measurement system (PMS). Based on the limitation of study conducted by Perego and Hartman (2009), this study replicate and meliorate by distributing questionnaires to corporate social responsibility (CSR) division of corporations in Indonesia. Because this division is part of the corporations, they are considered to understand more on the company's policy on social and environmental. Research of this study found that relationship between environmental strategy and the use of performance measurement system mediated manager sensitivity to environment and degree of congruity. Keywords: environmental strategy, uses performance measurement, company policy, sensitivity, congruity.
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN: PERSPEKTIF BALANCED SCORECARD Geta Alviane; St. Vena Purnamasari
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v9i18.34

Abstract

This study examines the influence of Intellectual Capital (IC) on firm performance as measured by the perspective of Balanced Scorecard (BSC). BSC perspectives consists of 4: the cllstomer (measured by retention and clis/orner acquisition). internal business processes (measured by sales growth). learning and growth (measured by the prodllctivity of employees) and financial (measured by ROA and ROE). This stU(ZV took a sample of companies in Indonesia Slack Exchange in 2006-2009 as many as 45 companies The results showed Intellectual Capital (VAIC) does not affect compan performance in terms of customer perspective of BSC. Intellectual Capital (VAIC) did not affect company performance in terms of infernal business process perspective of BSC. Intellectual Capital (VAIC) did not afTect company performance in terms of learning and growth perspective of BSC. Intellectual Capital (VAIC) does not affect the performance of the company from the financial perspective of BSC. No significant effect of Intellectual Capital (VAIC) on perfonnance due to the human resources that are not capitalized into an asset but is charged.
Meta-Analisis Dari Dampak Adopsi Ifrs Pada Analyst Forecast Accuracy Felix Hertanu Wijaya; Vena Purnamasari
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5026

Abstract

IFRS adoption in various countries has prompted research related to the regulatory changes impact. Different regulations can affect financial information quality. Accounting information function to analysts’ financial statements. The accounting information quality affected by the accounting standards adoption affects the analysts' forecasts. Researchers carried out research related to the IFRS adoption impact. However, we need to see the results of studies consistently to draw general conclusions. The purpose is to answer the IFRS adoption impact in general. The consistency of the results of this study can be proven by conducting a meta-analysis. The results of the heterogeneity test with CMA are 0.107 (p-value), meaning sampling error didn't occur and in the calculation of correlation analysis p-value was 0.353, which means IFRS adoption studies on analyst forecast accuracy were homogeneous. The meta-analysis results show that adopting IFRS has no impact on the accuracy of the analyst's forecasting results. Therefore, the implementation of IFRS which mostly changes the stanard is a policy change. Keywords: Analysts Forecast Accuracy, IFRS, Meta-Analysis
Kesiapan dan Tantangan Perusahaan Asuransi di Indonesia dalam Menerapkan PSAK 74 Samuel Tirta Hartojo; Vena Purnamasari
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1291

Abstract

PSAK 74 is a new accounting standard in Indonesia that regulates Insurance Contracts and is the adoption of IFRS 17. Insurance companies need adjustments and can find obstacles when applying new accounting standards. The purpose of this study is to examine the readiness and challenges of insurance companies in Indonesia when implementing PSAK 74 before it is effective in 2025. The problem in this study is the readiness of insurance companies which includes understanding the scope, ability of Human Resources, Internal Control, Jobdesc Changes and infrastructure. technical. The second problem is the challenges of insurance companies which include data, systems, implementation processes, and display of financial statements. This study uses a survey method with data collection using a questionnaire. The data used in this study are the results of questionnaires to 59 insurance companies spread throughout Indonesia. Based on the research results, (1) insurance companies in Indonesia are ready to apply PSAK 74. (2) Insurance companies in Indonesia do not have challenges in implementing PSAK 74. The conclusion of this study is that when PSAK 74 is effectively implemented in 2025 it will not have a significant impact on insurance companies in Indonesia because every company has prepared things that support the implementation of PSAK 74 since before the initial implementation period, namely in 2023. Keywords: PSAK 74, Readiness, Challenges, IFRS 17, Insurance Companies.
Dampak implementasi PSAK 71 di masa pandemi: pengujian pada perusahaan publik Indonesia Ang Prisila Kartin; Vena Purnamasari; Yusni Warastuti
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art37

Abstract

Tahun 2020 adalah tahun penuh tantangan bagi perusahaan publik di Indonesia. Selain karena pandemi covid-19, entitas juga dipaksa untuk menyesuaikan dengan adanya perubahan 3 PSAK yang cukup krusial, salah satunya yaitu PSAK 71 terkait instrumen keuangan. Kajian tentang dampak implementasi PSAK 71 belum banyak dilakukan. Penelitian ini menggunakan data dari 179 perusahaan dari 11 sektor industri ketika perusahaan masih bersiap-siap (belum benar-benar mengimplementasikan). Oleh sebab itu penting untuk segera dilakukan post implementation review (PIR) guna melihat bagaimana kondisi perusahaan sesaat setelah penerapan standar baru ini. Serta bagaimana pula sektor yang ada, dengan menggunakan analisis ANOVA. Data yang dibandingkan adalah data kuartal pertama tahun 2019 dan 2020. Hasil yang diperoleh, penerapan PSAK 71 2020 mengakibatkan adanya perbedaan pada besarnya laba bersih dan laba komprehensif lain; sedangkan komponen laporan posisi keuangan dan laporan arus kas tidak ada perbedaan yang signifikan.
Ekspektasi Dampak Implementasi PSAK 74 Terhadap Kualitas Laporan Keuangan Perusahaan Asuransi Di Indonesia Albertus Kevin Handoko Hadi Santosa; Vena Purnamasari
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.4798

Abstract

Pernyataan Standar Akuntansi Keuangan (PSAK) 74 merupakan adopsi dari IFRS 17 dan menjadi standar akuntansi baru di Indonesia yang mengatur tentang kontrak asuransi. Dampak yang cukup besar akan diterima oleh perusahaan asuransi ketika standar ini diberlakukan secara efektif dan diharapkan dapat mencegah inkonsistensi dan meningkatkan kualitas laporan keuangan. Oleh sebab itu, penting untuk melihat ekspektasi dampak implementasi PSAK 74 ini terhadap kualitas laporan keuangan. Responden pada penelitian ini berjumlah 64 staf internal dari 59 perusahaan asuransi di Indonesia. Sampel diambil dengan metoda snowball sampling. Hasil penelitian dari penelitian ini membuktikan bahwa dampak yang diharapkan dari penerapan PSAK 74 terhadap kualitas laporan keuangan adalah signifikan atau memiliki dampak yang besar. Hal ini menunjukkan bahwa pihak internal perusahaan asuransi mengekspektasikan bahwa penerapan PSAK 74 akan meningkatkan kualitas laporan keuangan, terutama pada representasi tepat, keterverifikasian dan keterpahaman. Hasil ini diharapkan mampu memberikan pandangan bagi setiap perusahaan asuransi di Indonesia serta para investor terkait dengan akan diimplementasikannya PSAK 74. Kata Kunci : PSAK 74, Kualitas Laporan Keuangan, Perusahaan Asuransi.
Analisis Faktor Penyebab Financial Distress pada PT Garuda Indonesia (Persero) TBK Tjan, Delfina Lalita Kusuma; Vena Purnamasari
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 7, No 1 (2023): Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/eco.v7i1.14381

Abstract

Bankcruptcy is a problem that is often faced by companies, included Garuda Indonesia. Garuda Indonesia is a big transportation company. However, its financial situation is not as good as it seems. Based on the data collected, Garuda Indonesia has some problems related to liquidity, leverage, and profitability. If the company doesn’t realize its problems, the situation will only get worse. Therefore, the research goal is to find out the impact of liquidity, leverage, and profitability on Garuda Indonesia’s (GIAA) financial distress, with the expectation that the company can take a serious step to fix its financial situation. The study uses quantitative methods using the secondary data. The sample of the research are GIAA’s quarterly financial report from first quarter of 2012-fourth quarter of 2019 and uses purposive judgement sampling as a sampling method. The research shows that GIAA’s financial distress influenced by liquidity, while profitability and leverage has nonsignificant effect on financial distress. The implication of this research is that the company now must manage its assets, in form of airplanes, because those assets can cause bigger cost to be borne if the company cannot manage them wisely.Keyword: Financial distress, Garuda Indonesia, Liquidity, Leverage Profitability
Co-Authors Agnes Advensia Chrismastuti Albertus Kevin Handoko Hadi Santosa Ang Prisila Kartin Aulia Veronica Julyono Chrismastuti, Agnes Advensia Clara Susilawati Evelyn Angela Hananto Felix Hertanu Wijaya Geta Alviane Geta Alviane, Geta Karen Priscilla Wibowo Kartin, Ang Prisila Kuncorojati, Marcelinus Anggun Dananto Kuncorojati, Marcellinus Anggun Dananto Marcellinus Anggun Dananto Kuncorojati Monika Palupi Monika Palupi Ranto Partomuan Sihombing Rini Hastuti Rini Hastuti Samuel Tirta Hartojo Stephana Dyah Ayu Stephana Dyah Ayu Sutedjo, Paulina Tjan, Delfina Lalita Kusuma Warastuti, Yusni Widjaja, Alexandra Adriani