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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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Pengaruh Jumlah Dewan Komisaris, Ukuran Perusahaan, dan Reputasi Kap terhadap Audit Delay pada Perusahaan Agriculture yang Terdaftar di Bei pada Tahun 2020-2021 Haryono, Jane Magdalena; Djajadikerta, Hamfri; 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.v7i3.11708

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh jumlah dewan komisaris, ukuran perusahaan, dan reputasi KAP terhadap audit delay pada perusahaan agriculture yang terdaftar di Bursa Efek Indonesia tahun 2020-2021. Sampel penelitian yaitu 20 perusahaan sektor agriculture yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2021. Penelitian ini menggunakan data sekunder berupa laporan tahunan (annual report) perusahaan. Metode analisis yang digunakan yaitu analisis regresi linear berganda dengan menggunakan software SPSS 26. Hasil penelitian menunjukkan bahwa secara parsial, ukuran perusahaan berpengaruh terhadap audit delay, namun jumlah dewan komisaris dan reputasi KAP tidak dapat dibuktikan pengaruhnya terhadap audit delay. Secara simultan, jumlah dewan komisaris, ukuran perusahaan, dan reputasi KAP berpengaruh terhadap audit delay.
Pengaruh Audit Tenure, Ukuran Perusahaan, dan Proporsi Dewan Komisaris Independen terhadap Audit Delay pada Sektor Healthcare yang Terdaftar di BEI Tahun 2020 – 2021 Gunawan, Agnes Regina; Djajadikerta, Hamfri; 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.v7i3.11710

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh audit tenure, ukuran perusahaan, dan proporsi dewan komisaris independent terhadap audit delay pada perusahaan yang bergerak di sektor healthcare dan terdaftar di BEI pada tahun 2020-2021. Data yang digunakan untuk penelitian ini merupakan data sekunderm yaitu laporan tahunan perusahaan tahun 2020-2021. Populasi dalam penelitian ini adalah perusahaan healthcare yang terdaftar di Bursa Efek Indonesia tahun 2020-2021. Jumlah sampel yang digunakan adalah sebanyak 21 perusahaan dalam periode 2020-2021 berdsarkan metode purposive sampling dan juga yang memenuhi kriteria pemilihan sampel. Teknik analisis yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, dan juga uji hipotesis dengan menggunakan software SPSS versi 26. Hasil penelitian menunjukkan bahwa audit tenure dan ukuran perusahaan tidak dapat dibuktikan pengaruhnya terhadap audit delay. Sedangkan untuk variabel proporsi dewan komisaris independen dapat dibuktikan pengaruhnya terhadap audit delay. Audit tenure, ukuran perusahaan, dan proporsi dewan komisaris independen berpengaruh secara simultan terhadap audit delay.
Systematic Literature Review Sistem Pengendalian Intern Pemerintah dalam Pencegahan Fraud Kusuma Natita, Rendi; Setiawan, Amelia; Djajadikerta, Hamfri
JURNAL EKONOMI PERJUANGAN Vol. 6 No. 1 (2024): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v6i1.1750

Abstract

This research discusses the government's internal control system in fraud prevention. The study shows that the implementation of SPIP (Government Internal Control System) can minimize fraudulent activities and enhance accountability in fund management. The research method used is a Systematic Literature Review focusing on scientific publications related to the topic. The research steps include database identification, keyword selection, article search, selection based on title and abstract, quality evaluation, and data storage. This research provides important insights for practitioners and researchers in efforts to prevent fraud in fund and asset management. The government's internal control system plays a crucial role in preventing fraud in the public sector. Weaknesses in the government's internal control system include resource limitations, conflicts of interest, and lack of commitment from leadership. The impact of fraud in government includes financial losses, decreased public trust, hindered development, negative influence on decision-making, and legal and investigation costs. Effective SPIP implementation and high organizational commitment are essential in preventing fraud. Recommendations for strengthening SPIP include training, professional certification, strengthening internal control systems, information technology, enhancing morality and ethics, strengthening whistleblowing, leadership support, and leadership oversight.
PELATIHAN DARING FINANCIAL LIFE SKILLS: ALTERNATIF LITERASI KEUANGAN DI MASA PANDEMI Septina, Nina; Djajadikerta, Hamfri; Setiawan, Amelia; Danil, Lilian; Susilo, Agustinus; Fitriani, Katlea
Jurnal Pengabdian Sosial Vol 1 No 1 (2021): JURNAL PENGABDIAN SOSIAL
Publisher : Universiitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/.v1i1.9825

Abstract

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
Pengaruh ROA, ROE, dan EPS terhadap Harga Saham pada Industri Barang Konsumsi Non-Siklis yang Terdaftar di Bei Pada Tahun 2021-2023 Monica, Cassia; Setiawan, Amelia; Djajadikerta, Hamfri
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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

Abstract

This study aims to determine the extent of the influence of Return on Assets, Return on Equity, and Earnings per Share both simultaneously and partially on stock prices in Non-Cyclical Consumer Goods Industry companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. This type of research is quantitative, with data processing using classical assumption tests and multiple linear regression analysis. The sampling method used is purposive sampling, and 20 companies were selected. The data for these companies were obtained from financial statements on the IDX website and stock closing prices from the Yahoo Finance website for the period 2021-2023. The study results indicate that the variable Return on Assets does not influence stock prices, and the same applies to Return on Equity. However, Earnings per Share does have an impact on stock prices. Then, simultaneously, the variables Return on Assets, Return on Equity, and Earnings per Share affect stock prices. For future researchers, it is recommended to boost the quantity of industry samples and incorporate additional independent factors beyond those examined in this study that are associated with stock prices. Keywords: EPS, ROA, ROE, Share Price.
Pengaruh Game Online, Penggunaan Sosial Media, Penggunaan ChatGPT, dan Literasi Digital terhadap Minat Belajar Mahasiswa Halim, Fidelia Vanessa; Setiawan, Amelia; Djajadikerta, Hamfri
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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

Abstract

Current learning intention is influenced by various factors and trends in society, especially technological developments. Some factors that can affect students' learning intention include various digital platforms such as online games, social media, and ChatGPT technology. Therefore, digital literacy is also needed by students to bridge technology with their learning intention. The aim of this study is to determine the influence of online games, social media, ChatGPT, and digital literacy on students' learning intention. A quantitative method was used by distributing modified scales of the variables online to 119 students. The data were analyzed using multiple regression tests. The results show that, simultaneously, online games, social media, ChatGPT, and digital literacy affect students' learning intention. When tested partially, only digital literacy has a significant influence on learning intention. This study reinforces the importance of strengthening digital literacy programs to help students develop the ability to use digital technology wisely and effectively in order to increase their learning intention in higher education. Keywords: ChatGPT, Digital Literacy, Learning Interest, Online Games, Social Media, Student.
Pengaruh CAR, LDR, NPL, dan ROA Terhadap Harga Saham Bank BUMN Gisella Andriana; Setiawan, Amelia; Wirawan, Samuel; Djajadikerta, Hamfri
Jambura Accounting Review Vol. 5 No. 1 (2024): Jambura Accounting Review - February 2024
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v5i1.103

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji dan menganalisis pengaruh Capital Adequancy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), serta Return On Asset (ROA) terhadap harga saham bank BUMN yang telah go public. Populasi dan sampel yang digunakan adalah bank BUMN yang telah go public, meliputi Bank Mandiri, BRI, BNI, serta BTN. Penelitian ini menggunakan data sekunder yang bersumber dari laporan keuangan. Teknik yang digunakan untuk menganalisis data adalah dengan memanfaatkan software berupa SPSS versi 26.0. Hasil dari penelitian diperoleh informasi bahwasanya secara parsial, LDR memberi pengaruh positif bagi harga saham, NPL memberi pengaruh negatif bagi harga saham, sementara CAR serta ROA tidak memberi pengaruh secara statistik bagi harga saham. Pada pengujian secara simultan diketahui bahwa CAR, LDR, NPL, serta ROA memberi pengaruh secara simultan bagi harga saham bank BUMN yang telah go public.
PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI, DAN PERSEPSI KEAMANAN TERHADAP KEPUASAN PENGGUNA APLIKASI E-COMMERCE Tanaya, Alicia; Setiawan, Amelia; Wirawan, Samuel; Djajadikerta, Hamfri
Jurnal Riset Akuntansi Vol 22 No 2 (2023): Jurnal Riset Akuntansi Aksioma, Desember 2023
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v22i2.242

Abstract

The presence of the COVID-19 pandemic has resulted in changes of people's shopping activities habits. It is reflected in the increment in the number of visits to e-commerce applications. However, the loyalty level of e-commerce users tends to be low. Therefore, user satisfaction is very important to increase their loyalty to the application. This study aims to determine the effect of system quality, information quality, and perceived security on e-commerce application user satisfaction. This research was conducted by collecting 130 respondents' data through Google Form. Data processing and analysis techniques were carried out using hypothesis testing and multiple regression analysis. The results of this study indicate that system quality and perceived security partially affect the satisfaction of e-commerce application users, while the effect of information quality has no statistical effect on e-commerce application user satisfaction. Simultaneously, system quality, information quality, and perceived security affect the satisfaction of e-commerce application users.
Pengaruh Pengungkapan Pengendalian Internal, Pengungkapan Corporate Social Responsibility (CSR), Profitabilitas Perusahaan terhadap Nilai Perusahaan pada Sektor Energy yang Terdaftar di BEI Tahun 2021-2022 Yuwono, Aurelia Marvetta; Setiawan, Amelia; Wirawan, Samuel; Djajadikerta, Hamfri
Jurnal Disrupsi Bisnis Vol. 7 No. 1 (2024): [Januari-Februari] Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v7i1.36312

Abstract

Penelitian ini dilakukan dengan tujuan untuk menguji akan pengaruh pengungkapan pengendalian internal, pengungkapan corporate social responsibility  (CSR), dan profitabilitas perusahaan terhadap nilai perusahaan pada sektor energy di BEI tahun 2021-2022. Penelitian ini menggunakan data sekunder  berupa laporan tahunan.   Populasi penelitian  yakni perusahaan sektor energy yang terdaftar di BEI selama tahun 2021-2022 yang berjumlah 16 perusahaan yang dijadikan sampel berdasarkan metode purposive sampling dan memenuhi kriteria pemilihan sampel. Teknik pengolahan dan analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik dan uji hipotesis menggunakan software SPSS. Hasil penelitian menunjukkan bahwa secara parsial, pengungkapan pengendalian internal secara parsial tidak berpengaruh terhadap nilai perusahaan, pengungkapan corporate social responsibility (CSR) secara parsial tidak berpengaruh juga terhadap nilai perusahaan, sedangkan profitabilitas perusahaan secara parsial berpengaruh terhadap nilai perusahaan.  Secara simultan, pengungkapan pengendalian internal, pengungkapan corporate social responsibility (CSR), dan profitabilitas perusahaan  juga tidak dapat dibuktikan pengaruhnya  terhadap nilai perusahaan.
Pengaruh Reputasi Kantor Akuntan Publik, Manajemen Risiko, Pengendalian, dan Kinerja Keuangan terhadap Harga Saham Santoso, Nathalia; Setiawan, Amelia; Djajadikerta, Hamfri; Wirawan, Samuel
Jurnal Disrupsi Bisnis Vol. 7 No. 2 (2024): [Maret-April] Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v7i3.38817

Abstract

The rapid growth of stock investment applications is encouraging people to enter the world of investment. Supported by the ease of using applications that are much simpler compared to offline methods in the past. The widespread use of investment applications has led to cases of speculative stocks, resulting in tens of trillions in losses. Researchers are interested in finding a solution to this phenomenon by examining the determining factors of stock prices through testing the influence of the reputation of public accounting firms, disclosure of Enterprise Risk Management (ERM), disclosure of Internal Control (IC), and financial performance on stock prices in banking companies listed on the Indonesia Stock Exchange from 2016 to 2021. The research methods used include t-test, f-test, coefficient of determination test, and multiple linear regression analysis. Based on the research results, the reputation of public accounting firms, disclosure of Enterprise Risk Management (ERM), and financial performance partially influence the stock prices of banking companies listed on the Indonesia Stock Exchange from 2016 to 2021. Meanwhile, the disclosure of Internal Control (IC) does not have a partial effect on the stock prices of banking companies listed on the Indonesia Stock Exchange from 2016 to 2021. However, all four variables have a simultaneous effect on the stock prices of banking companies listed on the Indonesia Stock Exchange from 2016 to 2021.
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