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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 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) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jambura Accounting Review Aptisi Transactions on Technopreneurship (ATT) 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) Journal of Economics and Business UBS Journal of Applied Data Sciences Jurnal Disrupsi Bisnis Jurnal Ilmiah Wahana Pendidikan Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) AJAR (Asian Journal of Accounting Research) (e-Journal) Dynamic Management Journal Jurnal Sains Teknologi dan Sistem Informasi 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) ProBisnis : Jurnal Manajemen AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Sains dan Teknologi Jurnal Ekonomika Dan Bisnis Economic Reviews Journal IJFBP International Journal of Family Business Practices PENGABDIAN SOSIAL Journal of Social And Economics Research Business and Entrepreneurial Review Media Riset Bisnis & Manajemen Gemilang: Jurnal Manajemen dan Akuntansi Mizania : Jurnal Ekonomi dan Akuntansi Innovative: Journal Of Social Science Research Journal of Economics and Business (JECOMBI) Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) An Nuqud: Journal of Islamic Economics Indo-Fintech Intellectuals: Journal of Economics and Business Journal of Innovative and Creativity International Journal of Pertapsi International Research Journal of Business Studies Pajak dan Manajemen Keuangan Journal of Education Transportation and Business Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi PESHUM INDONESIAN JOURNAL OF BUSINESS AND ECONOMICS

Amelia Setiawan

Universtas Katolik Parahyangan

Author-ID : 376749

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Transportation Veterinary Other

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SISTEM PEMBERIAN KODE PADA DATA Amelia Setiawan
Bina Ekonomi Vol. 7 No. 2 (2003)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Coding systems is the assignment of symbols such as letters and numbers to provide specific identification of an object. Effective code provide unique and concise information of an object. In many cases, coding is used for making classification schemes that is useful for accounting systems. A coding systems consist of character set that is symbols that are used to define something. Accountants commonly use coding systems when they design chart of accounts.

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

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.

TINJAUAN LITERATUR MENGENAI DAMPAK PENGELOLAAN RISIKO DALAM PENGENDALIAN INTERN TERHADAP PRILAKU TERKAIT SISTEM INFORMASI AKUNTANSI Amelia Setiawan
Bina Ekonomi Vol. 16 No. 2 (2012)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

The aim of this article is to examine prior studies on riskmanagement impact to internal control. Risk management is related to internal control systems and behavior. The behavior investigated in this article is accountants’ behavior about disclosure in financial reporting. The methods og this article is literature review form published article in international journal.Keywords: risk management, internal control, accountants’behavior, accounting information systems

Stakeholder Analysis on Indonesian E-Commerce Taxation Amelia Setiawan; Sylvia Fettry Elvira Maratno; Puji Astuti Rahayu; Monica Paramita Ratna Putri Dewanti
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

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.Keywords:Taxation, E-commerce, Stakeholder Analysis* Accounting Department, Faculty of Economics, Parahyangan Catholic University, Gedung 9, Jl. Ciumbuleuit 94, Bandung 40141, Indonesia. https://doi.org/10.21632/irjbs.12.3.277-288

Pengaruh Ukuran Perusahaan, Umur Perusahaan, Likuiditas, dan Leverage terhadap Audit Report Lag (Studi pada Perusahaan Consumer Goods Terdaftar di BEI Tahun 2019-2020) Andrew Christian Sudjono; Amelia Setiawan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.991

Financial statements contain useful information for many users. The usefulness of financial statements affects how the users need to analyze financial statements timely for the decision-making process. To maintain the accuracy and transparency of financial statements, each company must request an audit service from an audit firm, which requires a long time. This may lead to the phenomenon known as audit report lag. In concern of the timeliness of financial statement reporting, this research wanted to find a solution that can be taken by regulators and companies so that financial statements can be reported timely. The purpose of this research is to analyze the impact of firm size, firm age, liquidity, and leverage on audit report lag. This research is quantitative, using the simple random sampling technique. The samples used for this research are the consumer goods sector companies that are listed in BEI from 2019 until 2020, with a total of 72 samples used. The data is analyzed using SPSS 24 for the classic assumption test, descriptive statistical analysis, and multiple linear regression test. The results showed that firm size affects negatively the audit report lag, firm age also affects negatively toward the audit report lag, liquidity affects negatively audit report lag and leverage also affects the audit report lag negatively. The results also showed that firm size, firm age, liquidity, and leverage affect the audit report lag simultaneously. The implication of this research may help companies and regulators in supporting the timeliness of financial statement reporting.

Penerapan Pengendalian Intern pada 13 UMKM di Bandung Samuel Wirawan; Hamfri Djajadikerta; Amelia Setiawan
Jurnal Administrasi Bisnis Vol 10, No 1 (2021)
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jab.v10i1.34009

Micro, small and medium enterprises (MSMEs) as a business sector that supports the country's economy are required to have adequate internal controls to support the achievement of company goals. This research was conducted with a case study approach on culinary business. In general, the companies in this study have implemented adequate internal control components. In terms of achieving company goals, namely financial reporting, the MSMEs studied have made financial reports independently because they consider the cost factor when using expensive consultants and also most of the MSME actors already have accounting skills. However, for tax reports in general, make and reported with the help of consultants due to lack of tax regulations that often change. Regarding the achievement of operating objectives regarding the effectiveness and efficiency of operations, the MSMEs studied are still focused on production activities because production activities are the main activity to provide satisfaction to consumers by utilizing Standard Operating Procedures. Compliance with the applicable rules and laws of the 13 companies studied is varied because it depends on the presence of regulators and whether or not there are strict sanctions and involvement of related parties and bargaining power of stakeholders.Usaha mikro, kecil dan menengah (UMKM) sebagai suatu sektor usaha yang menunjang perekonomian negara dituntut untuk memiliki pengendalian intern yang memadai untuk menunjang pencapaian tujuan perusahaan. Penelitian ini dilakukan dengan melakukan pendekatan studi kasus pada UMKM yang bergerak di bidang usaha kuliner. Secara umum, perusahaan yang diteliti telah menerapkan komponen pengendalian intern yang secara memadai karena adanya keterlibatan pemilik secara langsung pada usaha tersebut. Dalam hal pencapaian tujuan perusahaan yaitu pelaporan keuangan, UMKM yang diteliti sudah membuat laporan keuangan secara mandiri karena mempertimbangkan faktor biaya jika menggunakan pihak konsultan yang mahal dan juga sebagian besar pelaku UMKM sudah memiliki kemampuan akuntansi. Namun untuk laporan pajak pada umumnya, UMKM yang diteliti membuat dan melaporkannya dengan bantuan konsultan karena mereka kurang memahami peraturan perpajakan yang seringkali berubah. Terkait pencapaian tujuan operasi tentang efektivitas dan efisiensi operasi, UMKM yang diteliti masih berfokus pada aktivitas produksi karena aktivitas produksi merupakan aktivitas utama untuk memberikan kepuasan pada konsumen dengan memanfaatkan Prosedur Operasi Baku. Kepatuhan pada aturan dan hukum yang berlaku dari 13 perusahaan yang diteliti bersifat variatif karena tergantung dari adanya pihak regulator dan juga ada atau tidaknya sanksi yang tegas serta keterlibatan pihak – pihak terkait serta daya tawar dari para pemangku kepentingan.

PELATIHAN DARING FINANCIAL LIFE SKILLS: ALTERNATIF LITERASI KEUANGAN DI MASA PANDEMI Nina Septina; Hamfri Djajadikerta; Amelia Setiawan; Lilian Danil; Agustinus Susilo; Katlea Fitriani
PENGABDIAN SOSIAL Vol 1, No 1 (2021): JURNAL PENGABDIAN SOSIAL
Publisher : Universiitas Pamulang

ABSTRACT Responding to policies issued by the government through the Ministry of Education and Culture on the learning process during the pandemic, universities adjusted every form of tridharma activities held, including community service activities. One of the cooperation activities between Parahyangan Catholic University and Astra through the Kampung Berseri Astra program in its implementation also needs to be adjusted. One out of some capacity building activities by the community service team at BUMDes Maju, Bumdes Jiwa Ilir and BUMDes Bermuda in Indramayu Regency is through the implementation of online training on financial literacy. Participants consisted of BUMDes managers, SMEs and residents from Ujunggebang Village, Ilir Village and Kedokanagung Village. Because the activities were carried out online, some participants also came from students and MSMEs in West Java. The enthusiasm of the participants was reflected in the activeness during the training session, the number of comment responses and questions submitted through chat boxes during the activity, as well as the many requests to deepen the discussion at the next training. Based on this experience, in the future it is possible to carry out blended community service activities by combining face-to-face and cyber-face methods, tailored to the availability of resources and objectives of activities. Training on financial technology can be proposed as material in the next period mentoring program. Keywords: Financial Literacy, Online Training, Capacity Building, and Financial Life Skills ABSTRAK Menyikapi kebijakan yang dikeluarkan pemerintah melalui Kementerian Pendidikan dan Kebudayaan tentang proses pembelajaran selama masa pandemi, perguruan tinggi menyesuaikan setiap bentuk kegiatan tridharma yang diselenggarakan, termasuk kegiatan pengabdian pada masyarakat. Salah satu kegiatan kerjasama antara Universitas Katolik Parahyangan dan Astra melalui program Kampung Berseri Astra dalam pelaksanaannya juga perlu disesuaikan. Salah satu bentuk kegiatan peningkatan kapasitas yang dilakukan tim pengabdi pada BUMDes Maju, Bumdes Jiwa Ilir dan BUMDes Bermuda di Kabupaten Indramayu adalah melalui penyelenggaraan pelatihan daring tentang literasi keuangan. Peserta terdiri dari pengelola BUMDES, UKM dan warga dari Desa Ujunggebang, Desa Ilir dan Desa Kedokanagung. Karena kegiatan dilaksanakan secara daring, sebagian peserta juga berasal dari mahasiswa dan UMKM di Jawa Barat. Antusiasme para peserta tercermin keaktifan selama sesi pelatihan, banyaknya respon komentar dan pertanyaan yang disampaikan melalui chat box selama kegiatan berlangsung, serta banyaknya permintaan untuk memperdalam pembahasan pada pelatihan berikutnya. Berdasarkan pengalaman ini, maka di masa mendatang sangat dimungkinkan untuk dapat melaksanakan kegiatan pengabdian pada masyarakat dengan cara menggabungkan metode tatap muka dan tatap maya, disesuaikan dengan ketersediaan sumberdaya dan tujuan kegiatan. Pelatihan tentang financial technology dapat diusulkan sebagai materi pada program pendampingan periode selanjutnya. Kata Kunci: Literasi Keuangan, Pelatihan Daring, Peningkatan Kapasitas, dan Financial Life Skill

KONTRIBUSI KNOWLEDGE MANAGEMENT DALAM MENGEMBANGKAN DAN MEMPERTAHANKAN COMPANY'S COMPETITIVE ADVANTAGE DI ERA KNOWLEDGE ECONOMY Bambang Wiharto; Amelia Setiawan
Media Riset Bisnis & Manajemen Vol. 7 No. 3 (2007): Media Riset Bisnis & Manajemen
Publisher : Universitas Trisakti

Knowledge becomes a strong power to win competition in this knowledge economy era. Executives and managers who manage and direct the organization need information support and knowledge in developing company strategies and to perform a better decision making in order to sustain and build strong competitive advantage. How an organization manages their information and knowledge will become a critical success factor for being a market leader. Knowledge which contain of experience, intuition, best practices and lessons learned becomes intangible asset which could be used to reach company goals and objectives. The knowledge management systems one collect, process, store, retrieve, communicate and share data, information and knowledge it becomes a tool to create value for organization and its stakeholders and accelerate development of an appropriate culture to become a knowledge based organization. The piper is a literatur review that das cuss. Is knowledge the ultimate competitive advantage? How would a company put knowledge management into practice? Is Knowledge Management practices will yield the competitive advantage and sustaining it? These and related issues are the focus of this paper.Keywords : Knowledge, knowledge management, information

APAKAH KARAKTERISTIK INTERNAL PERUSAHAAN TURUT BERKONTRIBUSI TERHADAP AUDIT DELAY PERUSAHAAN CONSUMER GOODS DI INDONESIA? Andrew Christian Sudjono; Amelia Setiawan
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.5950

ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh ukuran perusahaan, ukuran dewan komisaris, ukuran komite audit, dan gender komite audit terhadap terjadinya audit delay. Sampel yang dipilih adalah 30 perusahaan dari sektor barang konsumsi yang tercatat pada Bursa Efek Indonesia (BEI) pada tahun 2019 hingga 2020. Penelitian ini menggunakan analisis deskriptif statistik, uji asumsi klasik, dan analisis regresi linier berganda. Hasil penelitian menunjukkan fenomena audit delay pada perusahaan consumer goods memiliki rentang 52-151 hari, dengan rata-rata 103 hari. Penelitian ini juga menemukan bahwa ukuran perusahaan, ukuran dewan komisaris, dan gender komite audit mempengaruhi audit delay, lain halnya dengan variabel ukuran komite audit yang didapati tidak mempengaruhi audit delay. Kebaruan dalam penelitian ini terletak pada pertentangan dengan penelitian sebelumnya mengenai pengaruh ukuran komite audit terhadap fenomena audit delay.Pemerintah dan perusahaan dapat mempertimbangkan regulasi serta kebijakan berkaitan dengan ukuran dewan komisaris dan ukuran komite audit yang memadai serta pelibatan komite audit perempuan sebagai upaya dalam menurunkan tingkat auditdelay.ABSTRACTThe purpose of thi study is to analyze factors that may influence the audit delay: the company size, the board of commissioners’ size, the audit committee’s size, and the audit committee’s gender toward audit delay. The samples used in this research are 30 companies from the consumer goods sector listed in Bursa Efek Indonesia (BEI) from 2019 until 2020. This research used statistical descriptive analysis, classic assumption tests, and multiple linear regression analysis. It is found that audit delay within the consumer goods industry is between 52 to 151 days, with the average of 103 days. In addition, the company size, the size of board commissioners, and the gender of the audit committee affect audit delay. On the other hand, the size of the audit committee does not affect the audit delay. This research’s novelty is based on the result which contradicts the previous study, that the audit committee’s size do not effectively affect the audit delay. The government and companies may consider improving the regulations of these variables in reducing the audit delay.

Factors Affecting Corporate Governance and Its Implication on Accounting Information Quality: Indonesia Trusted Company Awardees Judith Gallena Sinaga; Hamfri Djajadikerta; Amelia Setiawan
International Journal of Family Business Practices Vol 5, No 1 (2022)
Publisher : Faculty of Business, President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/ijfbp.v5i1.3699

This study aims to explain the factors affecting corporate governance and its implication on accounting information quality. Globally, there are many companies that collapsed due to misleading accounting information. Companies declares financial statements as free from errors or misstatements wherein fact it misleads financial statements users. There were 36 firm year observation being analyzed using PLS-SEM to process the available data. The results showed that audit committee and board of directors have significant effect on good corporate governance, while institutional ownership has no significant effect on good corporate governance. On the other hand, corporate governance has significant effect on accounting information quality. This is an indication that the quality of accounting information depends on the practice of good corporate governance. Strict compliance of rules and regulations lead to better governance of publicly listed companies. The originality of this research is that this is the first ever study that had focused on the awardees for mostly trusted, trusted, and fairly trusted companies listed in Indonesia Stock Exchange.

Co-Authors Adela Aditya Gunadi Agnes Marcella Virginia Agus Hasan P.A Agustinus Susilo Aldifayan, Nisrina Alma Nabila Kuntoro Putri Andrew Christian Sudjono Andrew Christian Sudjono Andriana, Gisella Angela Kayla Jannessa Agustinus Angelina Cindy Setiawan Anjarany, Shabrina Antonio Alfio Antonio Alfio Antonius Bimo Rentor Audrey Aurelia Bambang Wiharto Binekas, Bani Budiana Gomulia Calista, Nissa Chatherine Melinda Clarissa Aleta Hartono Junus Damajanti Tanumihardja Devinsa Aurelle Gunawan Devita Wulandari Dewanti, Monica Paramita Ratna Putri Djadjadikerta, Hamfri Enung Nurhayati Eveline Joychristy Fanji Farman Fannyra Lianty Felita Aileen Fernando Mulia Fransisca Ardieta Amabel Christy Fransisca Elza Gisella Andriana Glorie Fajar Paularine Golda Chrissty Natalie Grace Meyliana Hermawan Gunawan, Agnes Regina Gustantio, Esther Rendy Gwendry Ramadhany Hafiz Rahmansyah Yusup Haki, Billy Adriyadi Halim, Fidelia Vanessa Hamfri Djajadikerta Hanna Priscilla Haryanto Haryanto Haryono, Jane Magdalena Heryadi , Alicya Ina Nusuki Intan, Angela Irfan Haryanto Irma Suryani Ivana Melinda Jeremy Evan Yusuf Jesslyn, Vellicia Jesslyn Jocelyn Andhari Avrilly Joseph Ferigandhi Bede Joseph Ferigandhi Bede Josephine Patricia Bunga Rimta Joychristy, Eveline Judith Tagal Gallena Sinaga Katlea Fitriani Kenisha Arvianetta Sutantio Khaliza, Lidya Adisti Ghaida Nur Kusuma Natita, Rendi Lidwina Andrea Gunarso Lilian Danil Lusanjaya, Gery Lusia Victolia Maengkom, Miriam Renee Magnaz Lestira Oktaroza Marcella Virginia, Agnes Marshanda Azalia Maura Wulan Michael Michael Miriam Renee Maengkom Monica, Cassia Muhammad Rizal Satria Muhammad Syahrudin Muliawati Muliawati Nikolaus, Khoe Felicia Nina Septina Noviana, Yosephine Artha Nurhadewa, Kresna Nurwijayanti Patricia Bianca Sulaiman Patrick Pebrian Pratama Phanduwinata, Catherine Puji Astuti Rahayu Rahman, Erpi Registiany, Via Renisha Retno L. Adriani Ria Satyarini Rizki Indrawan Rizki Indrawan Robert Vincent Kristanto Rustanto, Vina Regina Samuel Wirawan Sandra Faninda Santoso, Nathalia Sasmitapura, Angga Sesilia Abigail Iskandar Setiawan, Stanley Shafira Meiza Paradisha Shavinna Dwi Gunawan Stephen Sanjaya Kusnandar Sudjono, Andrew Christian Susilo, Agustinus Sylvia Fettry E.M Tanaya, Alicia Valencia, Jessica Valerie Vania Vashti Vareen Canovala Veronika Veronika Vicky Dzaky Cahaya Putra Viony Fransiska Yane Devi Anna Yeremias Budi Irawan Yogi Ginanjar Yusuf, Jeremy Evan Yuwono, Aurelia Marvetta

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