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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Ekono Insentif Jurnal Soshum Insentif Gorontalo Development Review Coopetition : Jurnal Ilmiah Manajemen International Journal of Environmental, Sustainability, and Social Science Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Koaliansi KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Histeria: Jurnal Ilmiah Sosial dan Humaniora Journal of Islamic Economics and Business Hexatech: Jurnal Ilmiah Teknik Accounting Research Journal J-Coop : Journal of Co-operative E-Coops-Day : Jurnal Ilmiah Abdimas
Eka Setiajatnika
Universitas Koperasi Indonesia
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Evaluasi kelembagaan panti terpadu Hasyim, Muhammad Ardi Nupi; Setiajatnika, Eka
Histeria Jurnal: Ilmiah Soshum dan Humaniora Vol. 3 No. 2 (2024): Histeria: Jurnal Ilmiah Sosial dan Humaniora
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/histeria.v3i2.1298

Abstract

Dalam rangka mewujudkan reformasi birokrasi yang baik, perlu adanya evaluasi terkait berjalannya suatu lembaga. Penelitian ini bertujuan untuk mengevaluasi kelembagaan panti terpadu guna membangun suatu sistem evaluasi lembaga instansi pemerintah yang dapat memotret keberadaan organisasi pemerintah secara dinamis dalam konteks meningkatkan efektivitas pencapaian kinerja organisasi. Metode penelitian yang digunakan yaitu metode penelitian kualitatif dengan analisis deskriptif. Hasil penelitian menunjukkan bahwa dasar hukum pelaksanaan Program Kawasan Panti Terpadu Provinsi Banten telah sesuai dengan peraturan perundang-undangan yang berlaku. Fungsi Panti Asuhan Terpadu di Provinsi Banten ini tidak hanya sebagai alternatif pengasuhan saja melainkan juga mendidik anak asuhnya menjadi pribadi unggul, berkompeten, serta memiliki wawasan yang luas dengan pemberian pendidikan formal maupun nonformal serta memberikan pelatihan keterampilan bagi penghuninya. Selain itu, panti asuhan ini juga menerapkan sistem ramah lingkungan. Dapat disimpulkan bahwa kelembagaan panti terpadu telah berjalan dengan baik.
PENGARUH IFRS TERHADAP PERWUJUDAN BISNIS YANG SEHAT DI INDONESIA Setiajatnika, Eka; Sanubari, Sari; Inggit Yulinar, Ai; Nur Rahmawati, Astri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 1 No. 2 (2019): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.006 KB) | DOI: 10.32670/fairvalue.v1i2.13

Abstract

This study aims to analyze the effect of accounting standards based on International Financial Reporting Standards (IFRS) on the realization of sound business in Indonesia by using benefits, the goals and advantages of IFRS itself, International Financial Reporting Standards (IFRS) are adopted standards, interpretations and frameworks. by an international accounting standards board (IASB) compiler body. Basically the business aims to seek profits or profits that are as large as possible, but a sound business requires more detailed and more open financial statements for both internal and external. The realization of a healthy business is projected with IFRS characters who are more transparent in making financial reports, strengthening informed economic accountability and contributing to economic efficiency by helping investors to identify a company and most importantly International Financial Reporting Standards (IFRS) is a global language where companies ( business) can be understood by the world market. Thus the business will progress significantly because it can enter the world capital market. The writing method used is a literature study where with this method we as authors seek information through books, journals, articles, thesis, laboratory manuals, theses, dissertations and other scientific works. All references are related to this paper and we have developed it so that there is a link between IFRS standards towards the realization of a healthy business in Indonesia. The results of our research prove that IFRS standards are capable of realizing a healthy and growing business globally. The conclusion of our research is that the benefits, objectives and characteristics of IFRS standards will be able to make businesses in Indonesia develop healthily and make the company easier to enter the world capitalmarket.
Pengaruh Debt To Total Asset Ratio Terhadap Return On Equity dan Manfaat Ekonomi Anggota: (Studi Kasus pada Koperasi Karyawan Bank BJB “ZIEBAR” Kota Bandung) Eka Setiajatnika; Muhamad Ardi Nupi, Hasyim; Risma, Oktavira
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 2 No. 2 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1107.179 KB) | DOI: 10.32670/fairvalue.v2i2.93

Abstract

One of the important decisions faced by cooperatives is the decision on capital structure, namely financialdecisions relating to the composition of debt. How much the use of debt can improve services in theCooperative business unit and how much the use of debt can produce optimal profits. The method used inthis research is the case study method, which is a research method by collecting data and direct observationof the object under study in order to find out and understand the solution of problems in the BJB BankEmployees Cooperative "ZIEBAR". Debt to Total Asset Ratio (DAR) to Return on Equity (ROE) has a verystrong and negative relationship. There is it can be said that if the Debt to Total Asset Ratio (DAR)increases, the level of Return on Equity (ROE) will decrease as well as if the Debt to Total Asset Ratio(DAR) has decreased, the level of Return on Equity (ROE) will experience enhancement. Based on Returnon Equity (ROE) data which always decreases and debt that always increases from year to year, it meansthat the BJB Bank Employee Cooperative "ZIEBAR" has bigger debt but does not make Return on Equity(ROE) even greater. The Influence of Debt to Total Asset Ratio (DAR) on Economic Benefits Members havemoderate and negative relationships. There is it can be said that if the Debt to Total Asset Ratio (DAR)increases, the Member's Economic Benefits will decrease as well as if the Debt to Total Asset Ratio (DAR)has decreased, the Member's Economic Benefits will increase. Based on the data of the Economic Benefitsof Members which are always increasing and the debt has also increased, it can be said that the BJBEmployee Cooperative "ZIEBAR" has provided Member Economic Benefits.
Kontribusi penerimaan pajak bumi dan bangunan perdesaan dan perkotaan terhadap pendapatan asli daerah Kabupaten Bandung Barat tahun 2014-2021 Kurniawan, Reza; Setiajatnika, Eka
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.289 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 6.1958

Abstract

This study aims to determine how much influence the Rural and Urban Land and Building Tax has on the Regional Original Income of Kabupaten Bandung Barat. The method used in this study is a quantitative method with a descriptive approach. The data used is secondary data in the Kabupaten Bandung Barat Regional Original Revenue report. The results of the study show that the Rural and Urban Land and Building Taxes have a significant effect on Regional Original Income.
Narsisme Dalam Menyusun Laporan Keuangan: : Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2022-2023 Setiajatnika, Eka; Nugraha, Heri; Gunadi, Trida
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 1 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v16i1.5161

Abstract

Financial reports serve as a key tool in economic decision-making, but can be influenced by psychological factors such as narcissism, which has the potential to change the way reports are prepared to highlight company performance. This study examines the influence of narcissism on the preparation of financial statements in five large manufacturing companies listed on the IDX, namely PT Astra International Tbk, PT Unilever Indonesia Tbk, PT Gudang Garam Tbk, PT Indofood CBP Sukses Makmur Tbk, and PT Semen Indonesia Tbk, during the period 2022-2023. The purpose of this study is to analyze whether narcissism affects the preparation of financial statements, as well as identify signs of narcissism in reports that can affect stakeholder perceptions. The study used quantitative methods by analyzing secondary data in the form of annual reports and company finances, and using regression to measure the relationship between narcissism and financial report quality. The results show that narcissism does have the potential to influence the preparation of financial reports, which is related to efforts to improve the company's image. This finding is important to remind companies of the importance of transparency and ethics in financial reports, in order to maintain the integrity of information provided to stakeholders.
Kepercayaan dan Transparansi dalam Pelaporan Keuangan: Perspektif Akuntansi Perilaku Investor Setiajatnika , Eka
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 2 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/kjtsd068

Abstract

This study aims to analyze the effect of financial reporting transparency on investor trust, with investment experience and financial literacy as moderating variables, and to examine the impact of investor trust on investment decisions in the Indonesian manufacturing sector. The research adopts a mixed-method explanatory sequential design, involving a quantitative survey of 300 active investors in BEI-listed manufacturing companies, analyzed using Structural Equation Modeling (SEM), followed by qualitative in-depth interviews to enrich quantitative findings. The results indicate that financial reporting transparency has a significant positive effect on investor trust (β=0.47; p<0.001). Both investment experience (β=0.18; p=0.010) and financial literacy (β=0.23; p=0.002) significantly moderate this relationship. Furthermore, investor trust significantly influences investment decisions (β=0.53; p<0.001). This study integrates Signaling Theory, Agency Theory, and Behavioral Finance Theory, highlighting the role of investor behavior in moderating the relationship between transparency and trust. It addresses the research gap in behavioral accounting by examining investor perceptions in an emerging market context. The findings emphasize the need for companies to enhance financial reporting transparency and for policymakers to strengthen investor financial literacy programs to foster well-informed investment decisions and market stability.
Rancang bangun sistem informasi akuntansi piutang dagang berbasis website Ningsih, Winda Nur Rizki; Setiajatnika, Eka; Amran, Suarny; Hasyim, Muhamad Ardi Nupi
Hexatech: Jurnal Ilmiah Teknik Vol. 3 No. 1 (2024): Hexatech: Jurnal Ilmiah Teknik
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/hexatech.v3i1.1294

Abstract

Tujuan dari penelitian ini adalah untuk merancang dan menghasilkan model sistem informasi akuntansi berbasis website sehingga menjadi solusi dari permasalahan yang ada. Metodologi penelitian yang digunakan dalam perancangan sistem ini adalah metode Research & Development (R&D). Dengan adanya sistem informasi akuntansi piutang dagang berbasis website ini dapat memudahkan bagian piutang dalam mengelola dan menganalisa piutang pelanggan PT Denko Wahana Sakti cabang Bandung. Sistem piutang yang berjalan pada PT Denko Wahana, yang masih menggunakan Microsoft Excel, belum efektif. Ketika ada pelanggan yang melakukan pembayaran, admin harus memeriksa tagihan satu per satu untuk memastikan jumlahnya sesuai, yang memakan waktu lama. Hal ini mempengaruhi analisis umur piutang dan menyebabkan keterlambatan dalam penagihan piutang yang telah jatuh tempo. Perancangan sistem informasi akuntansi piutang dagang yang diusulkan dapat memudahkan bagian administrasi dalam mengelola piutang pelanggan yang jatuh tempo dan mengurangi risiko piutang tak tertagih. Rancang bangun ini juga dapat meminimalisir ketidakakuratan maupun duplikasi data yang diakibatkan oleh kehilangan file atau penyimpanan di berbagai tempat.
Evaluasi kelembagaan panti terpadu Hasyim, Muhammad Ardi Nupi; Setiajatnika, Eka
Histeria: Jurnal Ilmiah Sosial dan Humaniora Vol. 3 No. 2 (2024): Histeria: Jurnal Ilmiah Sosial dan Humaniora
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/histeria.v3i2.1298

Abstract

Dalam rangka mewujudkan reformasi birokrasi yang baik, perlu adanya evaluasi terkait berjalannya suatu lembaga. Penelitian ini bertujuan untuk mengevaluasi kelembagaan panti terpadu guna membangun suatu sistem evaluasi lembaga instansi pemerintah yang dapat memotret keberadaan organisasi pemerintah secara dinamis dalam konteks meningkatkan efektivitas pencapaian kinerja organisasi. Metode penelitian yang digunakan yaitu metode penelitian kualitatif dengan analisis deskriptif. Hasil penelitian menunjukkan bahwa dasar hukum pelaksanaan Program Kawasan Panti Terpadu Provinsi Banten telah sesuai dengan peraturan perundang-undangan yang berlaku. Fungsi Panti Asuhan Terpadu di Provinsi Banten ini tidak hanya sebagai alternatif pengasuhan saja melainkan juga mendidik anak asuhnya menjadi pribadi unggul, berkompeten, serta memiliki wawasan yang luas dengan pemberian pendidikan formal maupun nonformal serta memberikan pelatihan keterampilan bagi penghuninya. Selain itu, panti asuhan ini juga menerapkan sistem ramah lingkungan. Dapat disimpulkan bahwa kelembagaan panti terpadu telah berjalan dengan baik.
Komparasi Standar Akuntansi Keuangan SAK ETAP dan SAK EP dalam Penyusunan Laporan Keuangan Koperasi Eka Setiajatnika; Udin Hidayat
J-Coop : Journal of Co-operative Vol. 1 No. 2 (2025): J-Coop : Journal of Co-operative
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/jc.v1i2.21

Abstract

This study aims to examine the differences between the implementation of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) and the Financial Accounting Standards for Private Entities (SAK EP) in the preparation of financial statements for Savings and Loan Cooperatives (KSP) in West Java, as well as to evaluate the cooperatives’ readiness for transitioning to the new standard. Employing a comparative descriptive design with a mixed-methods approach, data were collected through in-depth interviews with cooperative management, internal accountants, and auditors, alongside document analysis of financial statements and applicable accounting standards. The findings reveal that the implementation of SAK ETAP still encounters significant challenges, particularly regarding limited human resources and underdeveloped accounting information systems, which compromise the quality of financial reporting. Meanwhile, readiness to adopt SAK EP remains low, due to its greater complexity and demand for enhanced technical competence. Nonetheless, the adoption of SAK EP is anticipated to improve the relevance, reliability, and transparency of cooperative financial reports. Therefore, strong support from the government and the Indonesian Institute of Accountants (IAI)—through training, dissemination, and technical assistance—is deemed essential. The study recommends strengthening human capital, improving information systems, and ensuring continuous external support to facilitate a successful transition to SAK EP. These findings are expected to serve as a reference for policymakers and cooperative practitioners aiming to enhance financial reporting quality in the cooperative sector.
Fleksibilitas Manajerial, Penganggaran Agile, dan Reposisi Slack Anggaran dalam Sistem Akuntansi Manajemen Setiajatnika, Eka; Buana, Surya Pancar
Coopetition : Jurnal Ilmiah Manajemen Vol. 17 No. 1 (2026): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/0m72xr40

Abstract

The increasingly intense dynamics and uncertainty of the business environment challenge the relevance of traditional budgeting systems in management accounting, particularly in manufacturing companies within the consumer goods sector. During the 2020–2024 period, this sector faced efficiency pressures, performance fluctuations, and recurring misalignments between budgets and actual outcomes, reflecting the limitations of rigid budgeting practices. This study aims to analyze the role of managerial flexibility in the formation of budgetary slack and to examine agile budgeting as a moderating mechanism within management control systems. The research employs a quantitative explanatory approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) on a sample of 80 consumer goods manufacturing companies listed on the Indonesia Stock Exchange. Data were collected from annual financial statements and surveys of financial and accounting managers. The results indicate that managerial flexibility has a positive effect on functional budgetary slack, and that agile budgeting strengthens this relationship. These findings suggest that budgetary slack can function as an adaptive mechanism when managerial behavior aligns with the design of a responsive budgeting system. Keywords: managerial flexibility; budgetary slack; agile budgeting; management control systems; management accounting.
Co-Authors Alif Muhtadi Ihsan Amran, Suarny Berlinda Yuliana Bogar Buana, Surya Pancar Dady Nurpadi Dian Pitriyani Eka Setiani, Ria Fitriana Dewi Sumaryana Franklin Kharisma Genta Frita Azalea Zahra Hasyim, Muhamad Ardi Nupi Hasyim, Muhammad Ardi Nupi Heri Nugraha Heri Nugraha Heri Nugraha Ikhsan, Sugiyanto Inggit Yulinar, Ai Kandis Iriani Laely Purnamasari Mohammad Fahreza Muhamad Ardi Nupi Hasyim Muhamad Ardi Nupi, Hasyim Muhammad Ardi Nupi Hasyim Ningsih, Winda Nur Rizki Nur Rahmawati, Astri Nuri Nurhayati Nurjamil Reza Kurniawan Ria Eka Setiani Riska Rachma Dewi Risma, Oktavira Sanubari, Sari Septafeta Petra Ramot SIMAMORA Suarny Amran Toufiq Agung Pratomo Sugito Putra Trida Gunadi Udin Hidayat Udin Hidayat Winda Nur Rizki Ningsih Yudith Dwi Astuti