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All Journal Jurnal Kependidikan: Penelitian Inovasi Pembelajaran Jurnal Manajemen Terapan dan Keuangan JURNAL SISTEM INFORMASI BISNIS Jurnal Administrasi Bisnis Research Report - Social Science Jurnal Dinamika Akuntansi Journal of Economics, Business, & Accountancy Ventura Asian Journal of Accounting Research International Research Journal of Business Studies (E-Journal) Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jambura Accounting Review Jurnal Bisnis dan Akuntansi Business Management Analysis Journal (BMAJ) Jurnal Riset Akuntansi Aksioma Jurnal Mantik Jurnal Wacana Ekonomi Jurnal Ilmiah Edunomika (JIE) Jurnal Ekonomi Dan Bisnis Journal of Intelligent Decision Support System (IDSS) Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia BUDGETING : Journal of Business, Management and Accounting Jurnal EMA (Ekonomi Manajemen Akuntansi) Jurnal Disrupsi Bisnis Jurnal Ilmiah Wahana Pendidikan AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Ekonomi Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan International Journal of Applied Finance and Business Studies Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ekonomi Perjuangan (JUMPER) Jurnal Ekonomika Dan Bisnis Economic Reviews Journal IJFBP International Journal of Family Business Practices PENGABDIAN SOSIAL Innovative: Journal Of Social Science Research International Journal of Pertapsi International Research Journal of Business Studies Journal of Education Transportation and Business journal of social and economic research J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi PESHUM
Amelia Setiawan
Fakultas Ekonomi Universitas Katolik Parahyangan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Integrated Reporting: Are Indonesian Companies Ready to Do It? Setiawan, Amelia
Asian Journal of Accounting Research Vol 1, No 2 (2016): Asian Journal of Accounting Research
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (50.452 KB) | DOI: 10.20473/ajar.v1i2.2515

Abstract

Many companies in Indonesia already have completed sustainability reporting (SR) in their corporate reporting eventhough the regulation has not required public companies to disclose Integrated Reporting (IR) in their report. Are companies with excellent sustainability reporting ready to release integrated reporting? This question is the main concern of this paper. The published guidelines by IIRC are divided into two categories:  guidelines which can be assessed objectively and those that cannot be measured objectively. Content analysis is used for data collection and analysis for annual reports of the companies used as sample in this research. The result of this research showed that companies that won Indonesia Sustainability Reporting Award are ready to disclose Integrated Reporting with few modification which adds the value of their report. The implication of the study for public companies is a encouragement to publish integrated reporting and for researchers is being preliminary research for developing research about integrated report in Indonesia.
Segregation of Job Duties and Types of Personalityin Responding the Risks Rentor, Antonius Bimo; Setiawan, Amelia; Lusanjaya, Gery
Jurnal Dinamika Akuntansi Vol 9, No 1 (2017): March 2017
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v9i1.11999

Abstract

This study aims to analyze the implementation of tasks separation associating with analysis of personality. The object in this study consists of organizational structure and job description of employees in a credit department at one of the banks in Indonesia. This research uses a descriptive method that designed to collect data that describes characteristics of an interesting variable in a certain situation. Data collection consists of literature studies and field research and specific techniques that developed from field research including interviews, questionnaire collection, and field observation. The results show that placement of employees related to functions separation at Relationship Banking Officer unit in credit department does not meet management expectations. This unit has too many employees with various personality types and different respond to risks. Meanwhile, the employee placement at Account Officer unit in credit department has met the management expectation as well as the employee placement at Administration Staff Credit unit. It can be concluded that the procedure of function separation in credit department has been done in accordance with the criteria of the management.
STAKEHOLDER ANALYSIS ON INDONESIAN E-COMMERCE TAXATION Setiawan, Amelia; Maratno, Sylvia Fettry Elvira; Rahayu, Puji Astuti; Dewanti, Monica Paramita Ratna Putri
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 12, No 3 (2019): December 2019 - March 2020
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (115.997 KB)

Abstract

Trade industry had been effected significantly by the high pace of digitalization. The growth level of Indonesian online trading activities is predicted to be extremely high because of the huge number of internet users in Indonesia. This is perceived as a great chance to enter the online commercial trading market in Indonesia. The interactive online marketplace makes it easy to buy and sell goods and services more efficiently in everywhere and at any time. However, there is little consideration on the taxation aspect of e-commerce transaction in Indonesia as developing country. This study gives an analysis on Indonesian e-commerce taxation based on identified main group of stakeholders. The literature review is conducted to get comprehensive understanding on common e-commerce taxation. The analysis of e-commerce taxation grasps the comparison of practices between developed and developing countries.
Theory of Reasoned Action dan Literasi Teknologi terhadap Adaptasi Perubahan Teknologi Setiawan, Amelia; Djajadikerta, Hamfri; Haryanto, Haryanto; Wirawan, Samuel
JSINBIS (Jurnal Sistem Informasi Bisnis) Vol 11, No 1 (2021): Volume 11 Nomor 1 Tahun 2021
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21456/vol11iss1pp51-61

Abstract

One of the company's goals is business continuity. Companies can maintain their survival if supported by human resources who are also ready to follow the demands of changes in their environment. The COVID-19 pandemic is bringing very significant changes in human life today. This study aims to identify the influence of employee profiles and attitudes, subjective norms and information technology literacy on the willingness to adapt to the necessity of using information technology, especially during this pandemic time. This study uses the Theory of Reasoned Action approach as a theoretical basis, electronic questionnaires as a data collection method, and structural equation modeling to observe causal relationships between variables. The results of this study found that the model in this study had met the criteria for the model-fit test, and the only variable affecting employee attitudes was age. Subjective norm variables and information technology literacy have affected employees' intentions to adapt to information technology. The results of this study can be used by companies to design training programs that aim to improve information technology literacy and skills, especially for older employees.
Integrated Reporting: Are Indonesian Companies Ready to Do It? Amelia Setiawan
Asian Journal of Accounting Research Volume 1 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-2016-01-02-B004

Abstract

Many companies in Indonesia already have completed sustainability reporting (SR) in their corporate reporting eventhough the regulation has not required public companies to disclose Integrated Reporting (IR) in their report. Are companies with excellent sustainability reporting ready to release integrated reporting? This question is the main concern of this paper. The published guidelines by IIRC are divided into two categories: guidelines which can be assessed objectively and those that cannot be measured objectively. Content analysis is used for data collection and analysis for annual reports of the companies used as sample in this research. The result of this research showed that companies that won Indonesia Sustainability Reporting Award are ready to disclose Integrated Reporting with few modification which adds the value of their report. The implication of the study for public companies is a encouragement to publish integrated reporting and for researchers is being preliminary research for developing research about integrated report in Indonesia.
Identifikasi Value Chain pada Bidang Fashion sebagai Bagian dari Industri Kreatif Untuk Membuat Bandung Juara Amelia Setiawan; Ria Satyarini; Agus Hasan P.A; Retno L. Adriani
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 (1595.066 KB)

Abstract

Industri kreatif adalah Industri yang berasal dari pemanfaatan kreatifitas, ketrampilan serta bakat individu untuk menciptakan kesejahteraan serta lapangan pekerjaan dengan menghasilkan dan mengeksploitasi daya kreasi dan daya cipta individu tersebut. Industri kreatif saat ini sedang berusaha dimajukan oleh pemerintahan Indonesia. Pelopor dari industri kreatif di Indonesia adalah Kota Bandung, dengan dibentuknya Bandung Creative City Forum (BCCF)yang merupakan langkah awal terjunnya kota Bandung menjadi kota kreatif.Dari semua sub sektor dari industri kreatif yang ada, terdapat tiga sektor yang terlihat terus berkembang dan menjadi acuan para wisatwan untuk datang ke Kota Bandung, sektor tersebut adalah sektor fesyen, kerajinan serta kuliner. Dari ketiga sektor tersebut, yang terlihat cukup menarik untuk diamati adalah sektor fesyen. Melihat dari sejarah Bandung, maka Bandung sangat terkenal akan industri tekstil serta garmen. Kedua industri ini yang menjadikan kota Bandung tidak dapat terlepas dari industri fesyen secara keseluruhan. Industri fesyen saat inimenuntut para pelaku usahanya untuk selalu selalu berinovasi, hal tersebut dikarenakan persaingan pada industri ini sangat berat.Salah satu bagian dari industri fesyen adalah distro (distribution outlet). Perkembangan dari distro ini sangat baik sehingga banyak pelaku usaha muda yang kemudian mencoba terjun kebidang ini. Yang cukup menarik adalah distro dibandung dibangun dengan system yang sama sekali berbeda dari system yang sudah ada. Bagaimana suatu produk distro yang diawali dari bahan mentah sampai ke produk akhir yang akhirnya sampai ketangan konsumen sangat menarik untuk diteliti.Aktivitas penciptaan nilai disetiap rantai proses produksi tersebut disebut dengan value chain. Dengan mengetahui dan dapat menganalisa value chain yang ada diharapkan dapat dijadikan suatu model yang kemudian dapat dijadikan percontohan untuk industri-industri lain, atau bahkan model tersebut di modifikasi agar menjadi model yang lebih efektif dan efisien.Penelitian ini merupakan penelitian deskriptif, dimana pengambilan datanya berdasarkanmetode survey, Focus Group Discussion dan penyebaran kuesioner.Keywords: competitive advantage, industri kreatif, industri fesyen, value chain  
Inovasi Produk Jamur untuk Meningkatkan Animo Konsumen akan Produk Jamur Kelompok Usaha Jamur dan Produk Jamur Parongpong Cimahi Ria Satyarini; Amelia Setiawan; Muliawati Muliawati; Fernando Mulia
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 (581.185 KB)

Abstract

Keberadaan suatu cluster pada suatu wilayah dapat menjadi motor penggerak pertumbuhan ekonomi wilayah tersebut. Kelompok usaha jamur dan produk jamur Parongpong, Cimahi menjadi salah satu contoh pembentukan dan pembinaan suatu kelompok atau cluster yang cukup berhasil meski masih dalam skala kecil. Keberhasilan awal dari cluster usaha jamur dan produk jamur tersebut ditunjukkan dengan kemampuan menghasilkan produksi jamur yang dapat diterima oleh pasar dan kreativitas individu yang mampu membuat produk olahan dari jamur yang digemari di pasar saat ini, yaitu keripik dan sate jamur.Saat ini produk olahan jamur yang ada hanya berupa dua jenis produk olahan, keripik jamur yang sudah dijual dibanyak tempat, serta sate jamur yang dapat ditemukan di Floating Market, Lembang. Pelaku bisnis pada pengolahan jamur ini merasakan bahwa mereka menghadapi beberapa persoalan, diantaranya yang berhubungan dengan pengolahan jamur menjadi makanan olahan yang diminati oleh konsumen.Saat ini tim pengabdian masyarakat FE UNPAR menjadi mitra bagi petani dan pelaku usaha pengolahan jamur yang berlokasi di Parongpong Cimahi. Pendampingan yang dilakukan bertujuan untuk membantu para pelaku usaha pengolahan jamur untuk membantu mengembangkan produk jamur olahan sehingga para pelaku usaha dapat menjadi lebih maju dan usahanya lebih bervariasi sehingga dapat menjangkau konsumen yang luas.  
Identifikasi dan Analisis Value Chain pada Usaha kecil yang dikelola Mahasiswa Amelia Setiawan; Ria Satyarini
Research Report - Humanities and Social Science Vol. 2 (2015)
Publisher : Research Report - Humanities and Social Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (522.584 KB)

Abstract

Usaha kecil dan menengah tidak dapat dipandang sebelah mata. Bagaimanapun bentuk usaha ini yang bertahan disaat Indonesia jatuh pada krisis tahun 1998. Karena pentingnya usaha ini maka pemerintah memang perlu memberikan perhatian lebih pada usaha yang ukurannya kecil ini. Usaha kecil ini biasanya dibentuk oleh perorangan, merupakan usaha dengan omzet dibawah Rp 1 Milyar serta memiliki karyawan kurang dari 20 orang. Mudahnya membuka usaha kecil membuat banyaknya orang memulai usaha dengan membuka usaha yang termasuk kategori usaha kecil. Apabila usaha-usaha kecil ini tidak dibina, maka masa hidup mereka akan semakin pendek. Kecenderungan mahasiswa saat ini membuka usaha kecil sebetulnya suatu fenomena yang baik, dimana mereka mau membuka lapangan kerja dan tidak bergantung pada tersedianya lapangan pekerjaan dipasar, membuka industri baru, serta semakin tingginya inovasi.Keywords: usaha kecil dan menengah, anak muda, value chain, entrepreuneurship
UNIVERSITY GOVERNANCE THROUGH WEBSITE DISCLOSURE Amelia Setiawan; Chatherine Melinda; Gery Lusanjaya; Damajanti Tanumihardja
Jurnal Kependidikan Vol 3, No 1 (2019)
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (80.528 KB) | DOI: 10.21831/jk.v3i1.16189

Abstract

This study was aimed at identifying university’s disclosure about their management through their websites. Completeness of information in this report should be made to improve transparency of information. This study was conducted through observation on the website and data collection on relevant regulations and literature studies to support this research. This study used 50 universities as samples. The sample selection used was purposive sampling method. The ten domains studied included identity, tridharma, governance, academics, public recognition, actuality, accessibility, stakeholders, internal facilities, and external facilities. The results show that the university website from Java region disclose more adequate than outside Java. While based on accreditation, universities with “A” accreditation disclose more adequate compared to “B” accreditation. Based on the type, State Universities disclose more adequate than private universities. Conclusions of this study, there are many universities that do not fully disclose the information on their website. And this should be a concern for every university and regulator.Transparansi Pengelolaan PERGURUAN TINGGI melalui Penyajian Informasi pada Situs webPenelitian ini bertujuan untuk mengamati transparansi perguruan tinggi (PT) mengenai pengelolaan operasinya melalui situs web. Kelengkapan informasi pelaporan ini perlu diperhatikan untuk meningkatkan transparansi informasi. Penelitian deskriptif dilakukan melalui observasi pada situs web dan pengumpulan data atas regulasi yang relevan serta studi literatur untuk mendukung penelitian. Penelitian ini menggunakan 50 PT sebagai sampel. Pemilihan sampel menggunakan purposive sampling method. Sepuluh domain yang diteliti mencakup identitas, tridharma, tata kelola, akademik, pengakuan publik, aktualitas, aksesibilitas, stakeholders, fasilitas internal, dan fasilitas eksternal. Hasil penelitian menunjukkan bahwa situs web Perguruan Tinggi yang berasal dari wilayah Jawa mengungkapkan lebih memadai dibandingkan dengan wilayah di luar Jawa. Adapun berdasarkan akreditasi, Perguruan Tinggi yang memiliki akreditasi “A” mengungkapkan lebih memadai dibandingkan dengan yang memiliki akreditasi “B”. Berdasarkan jenisnya Perguruan Tinggi negeri memiliki kelengkapan informasi lebih memadai dibandingkan Perguruan Tinggi swasta. Kesimpulan penelitian ini, masih terdapat banyak Perguruan Tinggi yang tidak mengungkapan secara lengkap informasi pada situs web, dan semestinya menjadi perhatian bagi setiap Perguruan Tinggi dan juga regulator. 
PERANAN LETTER OF CREDIT SEBAGAI ALAT MANAJEMEN RISIKO Amelia Setiawan
Bina Ekonomi Vol. 11 No. 2 (2007)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1058.108 KB) | DOI: 10.26593/be.v11i2.683.%p

Abstract

Organization manages risk in order to mitigate risk and uncertainty. They identify risks and minimize negative impact of those risks. Letter of Credit used to fund trading of goods and services between two parties who doesn't know each other. Letter of Credit often used in trading between countries. The reason why Letter of Credit can be classifying as an effective payment systems is because it is safe, for exporter or importer. Because of the safety of Letter of Credit, it is often used in international trading.
Co-Authors Adela Agus Hasan P.A Andrew Christian Sudjono Andrew Christian Sudjono Angela Intan Anjarany, Shabrina Antonius Bimo Rentor Luntungan Calista, Nissa Chatherine Melinda Damajanti Tanumihardja Devinsa Aurelle Gunawan Devita Wulandari Dewanti, Monica Paramita Ratna Putri Dewanti, Monica Paramita Ratna Putri Esther Rendy Gustantio Faninda, Sandra Fanji Farman Fernando Mulia Fransisca Elza Gisella Andriana Gisella Andriana Gunawan, Agnes Regina Halim, Fidelia Vanessa Hamfri Djajadikerta Hamfri Djajadikerta Hamfri Djajadikerta Haryanto Haryanto Haryanto Haryanto Haryanto Haryanto Haryono, Jane Magdalena Irfan Haryanto Irma Suryani Ivana Melinda Jeremy Evan Yusuf Jocelyn Andhari Avrilly Joychristy, Eveline Judith Tagal Gallena Sinaga Katlea Fitriani Kenisha Arvianetta Sutantio Khoe Felicia Nikolaus Kusuma Natita, Rendi Lidwina Andrea Gunarso Lilian Danil Lusanjaya, Gery Lusia Victolia Magnaz Lestira Oktaroza Maratno, Sylvia Fettry Elvira Marshanda Azalia Michael Michael Miriam Renee Maengkom Monica, Cassia Muliawati Muliawati Nina Septina Nurhadewa, Kresna Patrick Pebrian Pratama Phanduwinata, Catherine Prof. Dr. Hamfri Djajadikerta Puji Astuti Rahayu Rahman, Erpi Retno L. Adriani Ria Satyarini Robert Vincent Kristanto Samuel Wirawan Sandra Faninda Santoso, Nathalia Sasmitapura, Angga Setiawan, Stanley Sudjono, Andrew Christian Susilo, Agustinus Sutanto, Kevin Sylvia Fettry E.M Sylvia Fettry Elvira Maratno Tanaya, Alicia Valerie Vareen Canovala Verren Vebriani Rahardjo Vicky Dzaky Cahaya Putra Vina Regina Rustanto Viony Fransiska Yogi Ginanjar Yusuf, Jeremy Evan Yuwono, Aurelia Marvetta