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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) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 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) Journal of Economics and Business UBS 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) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Jurnal Ekonomika Dan Bisnis Economic Reviews Journal IJFBP International Journal of Family Business Practices PENGABDIAN SOSIAL Innovative: Journal Of Social Science Research An Nuqud: Journal of Islamic Economics International Journal of Pertapsi International Research Journal of Business Studies Journal of Education Transportation and Business 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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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

Abstract

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.
Pengaruh Kualitas Audit, Pertumbuhan Laba, Ukuran Komite Audit, Dan Ukuran Perusahaan Terhadap Kualitas Laba Vareen Canovala; Amelia Setiawan; Samuel Wirawan; Hamfri Djajadikerta
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.4154

Abstract

Pentingnya angka akuntansi membuat beberapa manajemen perusahaan berusaha memaksimalkan dan menyajikan laba sebaik-baiknya sehingga tidak jarang terjadi praktik manajemen laba. Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, pertumbuhan laba, ukuran komite audit, dan ukuran perusahaan terhadap kualitas laba yang diproksikan dengan akrual diskresioner. Data sekunder diperoleh dari BEI dengan menggunakan metode purposive sampling sehingga diperoleh 100 sampel. Metode pengolahan data yang digunakan adalah statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis dengan program SPSS 26. Hasil penelitian menunjukkan bahwa pertumbuhan laba dan ukuran komite audit terbukti secara parsial berpengaruh terhadap kualitas laba, sedangkan kualitas audit dan ukuran perusahaan tidak dapat dibuktikan secara parsial berpengaruh terhadap kualitas laba. Secara simultan kualitas audit, pertumbuhan laba, ukuran komite audit, dan ukuran perusahaan terbukti berpengaruh terhadap kualitas laba.
The influence of system quality, information quality, and service quality on the net benefit of academic information systems with user satisfaction as an intervening variable Ivana Melinda; Amelia Setiawan; Samuel Wirawan; Hamfri Djajadikerta
Journal of Intelligent Decision Support System (IDSS) Vol 6 No 3 (2023): September : Intelligent Decision Support System (IDSS)
Publisher : Institute of Computer Science (IOCS)

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Abstract

The increasing interest of young people to occupy tertiary institutions of education, the higher the level of competition that exists. Therefore, every tertiary institution is competing to improve the quality of education by developing Student Portal. This study aims to determine how the influence of system quality, information quality, and service quality on net benefits mediated by student portal user satisfaction. This research was conducted by collecting 59 primary data of respondents through a questionnaire. The analytical test tool used SmartPLS v.3.2.7 with the SEM (Structural Equation Modeling) analysis method. The results of this study indicate that the quality of information and service quality has an influence on student portal user satisfaction, user satisfaction has an influence on net benefits, while the effect of system quality on user satisfaction cannot be proven statistically. In this situation, system quality, information quality, and service quality have a weak effect on net benefits with user satisfaction as a mediating variable
The implementation of accounting information systems, internal control, and work motivation on employee performance Lusia Victolia; Amelia Setiawan; Samuel Wirawan; Hamfri Djajadikerta
International Journal of Applied Finance and Business Studies Vol. 11 No. 2 (2023): September : Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i2.93

Abstract

The success or failure of achieving company goals is based on employee performance, given their role as a planner and participants in all company activities. Hence, employee performance holds significant importance for the company’s operations. Performance in its functions is not alone but is always related to several other organizational aspects. This study aims to determine how implementing an accounting information system, internal control, and work motivation affects employee performance at the Foundation of Kalam Kudus Bandung. The independent variable in this study employed the implementation of accounting information systems, internal control, and work motivation. Meanwhile, the dependent variable in this study was employee performance. The type of data used in this study was primary data obtained from respondents' answers to questionnaires distributed and shared with 40 administrative and financial staff at the Foundation of Kalam Kudus Bandung. Data processing was carried out using SPSS software 26.0 version. The results of this study show that the implementation of accounting information systems and work motivation partially influences employee performance. In contrast, the influence of internal control on employee performance cannot be statistically proven. However, implementing accounting information systems, internal control, and work motivation entirely affect employee performance
Corporate governance literature review there is a financial performance perspective Yogi Ginanjar; Amelia Setiawan
Jurnal Mantik Vol. 7 No. 2 (2023): Agustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i2.3728

Abstract

The purpose of this research is to identify the factors that influence good corporate governance (GCG). GCG is a representation of the relationship between parties that influence the direction of the company and financial performance. Basically, to understand how much influence GCG has on company performance, we need to apply agency theory. This study will use a literature review methodology to examine and explore documents related to GCG, particularly the impact of GCG on financial performance. The data used in this study is second party data. GCG implementation should have a positive impact on company performance, but in practice, many companies did not implement GCG. Most companies only implement government regulations without studying the role and function of GCG itself. The urgency of this research is to implement GCG on company performance by implementing it and studying the role and function of GCG itself
Pengaruh Sales Growth, Quick Ratio, Kepemilikan Goodwill, Pengungkapan Pengendalian Internal Terhadap Nilai Perusahaan Devinsa Aurelle Gunawan; Hamfri Djajadikerta; Amelia Setiawan; Samuel Wirawan
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 3 (2023): Co-Value : Jurnal Ekonomi, Koperasi, & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i3.3653

Abstract

Tujuan dari penelitian yang dibuat ini untuk mengetahui pengaruh pertumbuhan penjualan (sales growth), quick ratio, kepemilikan goodwill, dan pengungkapan pengendalian internal secara parsial serta simultan terhadap nilai perusahaan. Penelitian ini diolah menggunakan aplikasi SPSS versi 27. Objek penelitian ini adalah perusahaan pada sektor konstruksi, real estate, dan properti yang terdaftar pada Bursa Efek Indonesia tahun 2019-2021. Sampel diambil dengan cara purposice sampling. Jumlah sampel terdiri dari 15 perusahaan selama 3 tahun dengan total 45 data sampel. Metode pengolahan data yang digunakan dengan teknis statistik. Penelitian ini dilakukan karena pada tahun 2021 di mana seharusnya perushaan dapat meningkatkan harga saham setelah dampak COVID-19, namun banyak perusahaan yang mengalami penurunan harga saham. Fenomena tersebut yang mendorong peneliti mencari faktor-faktor yang dapat ditingkatkan perusahaan untuk meningkatkan harga saham. Hasil penelitian menyatakan bahwa pertumbuhan penjualan (sales growth) dan pengungkapan pengendalian internal berpengaruh secara parsial terhadap nilai perusahaan. Namun quick ratio dan kepemilikan goodwill tidak dapat dibuktikan secara parsial terhadap nilai perusahaan. Secara simultan, keempat variabel di atas berpengaruh terhadap nilai perusahaan.
E-Learning: Metode Pembelajaran Masa Depan yang Efektif dan Efisien Irfan Haryanto; Amelia Setiawan; Hamfri Djajadikerta
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v8i7.13129

Abstract

Currently E-learning emerges as a new paradigm in the field of modern education and many studies have shown empirical evidence that it can effectively improve employee competency and performance. This study aims to identify and analyze the latest studies related to the implementation of E-learning from 2018 to 2023 to explore and see how far the phenomenon of the development of the E-learning method is when viewed from three timeframes, namely during the period before the Covid-19 pandemic, namely 2018 -2019, then during the Covid-19 pandemic, namely 2020-2022 and during the period after the Covid-19 pandemic in 2023 using the Systematic Literature Review (SLR) method with the help of Publish or Perish, Mendeley, Zotero, and Microsoft Excel tools. The results showed that of the 61 articles selected based on article searches in 2018-2019 (before the covid19 pandemic), 2020-2022 (during the covid19 pandemic), in April 2023 (after the covid19 pandemic), so that 9 articles were obtained that met quality assessment. Utilization of E-learning as a means of training and learning can improve employee competency. With the implementation of E-learning, employees can implement the skills or abilities that have been acquired which make employees more capable in responding to job demands. The e-learning process as a medium for employee training and development is able to provide a comprehensive learning experience for employees. E-learning is used as an alternative or a solution to face-to-face training to increase employee competence.
THE CORRELATION BETWEEN JAVANESE CULTURE AND EMPLOYEE ENGAGEMENT: A SYSTEMATIC LITERATURE REVIEW Haryanto Haryanto; Amelia Setiawan
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In today's digital age, companies are shifting towards digital-based business models where employees have the flexibility to work remotely from their homes. As a result, employee engagement has become a crucial topic of discussion. The quality of employee engagement directly impacts employee performance and the success of the company. Javanese culture is a prevalent culture in Indonesia and is commonly adopted by companies in the region. This research aims to analyze the influence of Javanese culture on employee engagement through a systematic literature review of articles published on the Google Scholar database between 2000-2021. The study finds that Javanese culture, with its teachings of mutual respect, modesty, teamwork, and responsibility, is easily accepted by employees. These values foster trust and ultimately increase employee engagement. Additionally, the power dynamics within Javanese culture can positively or negatively affect employee engagement, depending on the level of autonomy granted by leaders to subordinates.
Peran Regulasi Keuangan Berkelanjutan terhadap Tingkat Kesiapan Wajib Pajak dalam Penerapan Pajak Karbon di Indonesia Andrew Christian Sudjono; Amelia Setiawan
Jurnal Bisnis dan Akuntansi Vol. 24 No. 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1514

Abstract

The carbon tax regulation that will be implemented in Indonesia has been postponed considering the macroeconomic situation that is happening nowadays. This research studies the readiness for its implementation in Indonesia by assessing the implementation of POJK No. 51 in 2021 which regulates the carbon emission disclosure in the sustainability report. In addition, this research discusses an effective scheme for carbon tax implementation in Indonesia based on POJK No. 51. The data that is used in this research mainly is secondary data obtained from coal sector companies’ sustainability reports in Indonesia which are listed in Bursa Efek Indonesia for 2021, government’s regulation, and previous studies about the carbon tax. It is found that 34,62% of the coal companies haven’t disclosed their carbon emission. However, POJK No. 51 is proven to improve the readiness of the coal sector companies for the tax carbon implementation. Carbon tax implementation can use sustainability report that published by each company, which already contains the carbon emission. Even though, a more detailed regulation is still needed to support the carbon tax implementation based on the carbon emission disclosure by coal companies in 2021.
Pengaruh Pengungkapan Internal Control, Remunerasi Manajemen Kunci, dan Audit Fee Terhadap Nilai Perusahaan Consumer Goods yang Terdaftar di Bursa Efek Indonesia (BEI) Pada Tahun 2019-2021 Sutanto, Kevin; Setiawan, Amelia; Wirawan, Samuel
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10483

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan internal control, remunerasi manajemen kunci, dan audit fee terhadap nilai perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2019-2021. Pengumpulan data dilakukan dengan memilih annual report dari 10 perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) dan diambil rentang waktu selama 3 tahun dari tahun 2019-2021. Data akan diolah menggunakan statistik deskriptif dan analisis regresi. Regresi yang digunakan adalah linear dengan tujuan untuk mengetahui hubungan antara 2 variabel dan berganda untuk menunjukkan hubungan dari 3 variabel independen terhadap 1 variabel dependen. Hasil penelitian menunjukkan bahwa pengungkapan internal control secara parsial memiliki pengaruh terhadap nilai perusahaan, sementara remunerasi manajemen kunci dan audit fee secara parsial tidak dapat dibuktikan pengaruhnya secara statistik di tingkat kepercayaan 95% terhadap nilai perusahaan. Secara simultan, pengungkapan internal control, remunerasi manajemen kunci, dan audit fee (biaya keagenan) berpengaruh terhadap nilai perusahaan.
Co-Authors Agus Hasan P.A Aldifayan, Nisrina Andrew Christian Sudjono Andrew Christian Sudjono Andriana, Gisella Anjarany, Shabrina Antonius Bimo Rentor Binekas, Bani Budiana Gomulia Calista, Nissa Chatherine Melinda Damajanti Tanumihardja Devinsa Aurelle Gunawan Devita Wulandari Dewanti, Monica Paramita Ratna Putri Dewanti, Monica Paramita Ratna Putri Djadjadikerta, Hamfri Faninda, Sandra Fanji Farman Fernando Mulia Fransisca Elza Gisella Andriana Gunawan, Agnes Regina Gustantio, Esther Rendy Haki, Billy Adriyadi Halim, Fidelia Vanessa Hamfri Djajadikerta Hamfri Djajadikerta Haryanto Haryanto Haryanto Haryanto Haryanto Haryanto Haryono, Jane Magdalena Intan, Angela Irfan Haryanto Irma Suryani Ivana Melinda Jeremy Evan Yusuf 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 Maratno, Sylvia Fettry Elvira Marcella Virginia, Agnes Michael Michael Monica, Cassia Muliawati Muliawati Nikolaus, Khoe Felicia Nina Septina Nurhadewa, Kresna Nurwijayanti Nusuki, Ina Patrick Pebrian Pratama Phanduwinata, Catherine Puji Astuti Rahayu Rahman, Erpi Registiany, Via Retno L. Adriani Ria Satyarini Rizki Indrawan Rustanto, Vina Regina Samuel Wirawan Sandra Faninda Santoso, Nathalia Sasmitapura, Angga Setiawan, Stanley Sudjono, Andrew Christian Susilo, Agustinus Sylvia Fettry E.M Sylvia Fettry Elvira Maratno Tanaya, Alicia Valerie Vareen Canovala Veronika Veronika Vicky Dzaky Cahaya Putra Yogi Ginanjar Yusuf, Jeremy Evan Yuwono, Aurelia Marvetta