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All Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) JURNAL LENTERA AKUNTANSI The Es Accounting and Finance Jurnal Akuntansi dan Keuangan West Science
Kathleen Asyera Risakotta
Universitas Pattimura
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Crowes Fraud Pentagon dalam Mendeteksi Kecurangan Pelaporan Keuangan Shella Gilby Sapulette; Kathleen Asyera Risakotta
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 7 No. 1 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i1.2605

Abstract

This study aims to obtain empirical evidence and to examine the elements of fraud in fraud pentagon theory against indications of fraudulent financial reporting on 42 leasing companies  listed in the Indonesia stock exchange (BEI) period 2016-2018. Independent variables in this research were financial target, external pressure, ineffective monitoring, change in auditor, change of director, and frequent number of CEO’s picture, while the dependent variable was fraudulent financial reporting which measured using earnings management (DACC). This research use multiple linear regression method with 21 SPSS software. The results of this research shows that financial target, ineffective monitoring, and frequent number of CEO’s picture are significant in detecting fraudulent financial reporting. These variables represents three elements in fraud pentagon, namely pressure, opportunity and arrogance.
The Role of Accounting Digitization in Entrepreneurial Success in West Java : Quantitative Study of Efficiency, Accuracy, Cost Reduction, Customer Satisfaction, and Data Security Eka Merdekawati Imeda Seseli; Kathleen Asyera Risakotta; Adhi Bawono
The Es Accounting And Finance Vol. 1 No. 02 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.289 KB) | DOI: 10.58812/esaf.v1i02.65

Abstract

The aim of this study was to investigate the role of accounting digitization in entrepreneurial success in West Java. A quantitative research approach was used, and data were collected from 250 small and medium-sized enterprises (SMEs) using a structured questionnaire. The study analyzed the impact of accounting digitization on efficiency, accuracy, cost reduction, customer satisfaction, and data security using Structural Equation Modeling (SEM) with Smart PLS software. The results of the study showed that accounting digitization has a significant positive impact on all five constructs. Specifically, the use of accounting digitization tools improves the efficiency and accuracy of accounting processes, leading to cost savings and increased customer satisfaction. Additionally, data security measures are crucial to protect sensitive financial information. The study highlights the importance of government support and policies that encourage the adoption of accounting digitization by SMEs in West Java. This can help SMEs to remain competitive in the global market, increase productivity, and create more job opportunities. However, the study has some limitations, such as the focus on only one region and the use of a quantitative research approach. Future research can use a qualitative research approach to gain more in-depth insights into the experiences and perceptions of SME owners and managers regarding accounting digitization.
PENGARUH KOMPETENSI DAN PRAKTEK AKUNTABILITAS TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN DANA DESA DENGAN MORALITAS INDIVIDU SEBAGAI VARIABEL PEMODERASI Kathleen Asyera Risakotta
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.741

Abstract

This study aimed to examine the effect of competence and accountability practice on fraud prevention in the management of village funds with morality as a moderating variable. This study uses the questionnaire survey. Analysis of data using Moderated Regression Analysis (MRA). The results showed that competence and accountability practices significant effect on fraud prevention in the management of village funds. Individual Morality is able to moderate and competence on fraud prevention in the management of village funds. Individual Morality does not moderate accountability practice on fraud prevention in the management of village funds.Key words:      Competence, Accountability Practice, Individual Morality, Fraud Prevention, Moderated Regression Analysis
Analisis Studi Kelayakan Usaha “Ginza.id” Shella Gilby Sapulette; Kathleen Asyera Risakotta
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 3 No. 1 (2023): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v3i1.87

Abstract

There are lots of opportunities that can be used as ideas for starting a business. And a business opportunity with promising prospects and never empty of enthusiasts is one of them, for example, a feasibility study for a clothing business. Ginza.id is a business engaged in the women's clothing sector which has a simple and comfortable concept. Ginza.id also has a goal to improve the economy among young people. Ginza.id markets its products through social media such as personal websites and social media accounts namely Instagram and Facebook. This activity contains business feasibility studies which are reviewed from several aspects, namely market and marketing aspects, production engineering aspects, legal aspects, management aspects and financial aspects. Methods used a qualitative methods and data collection are interviews and documentation. From the analysis results, it can be concluded from various aspects that Ginza.id has business feasibility and is able to develop into a profitable business in the future
Pengaruh Kualitas Pelaporan Keuangan, Ukuran Perusahaan, Tata Kelola Perusahaan, dan Kinerja Pasar Pada Industri Manufaktur di Jawa Barat Kathleen Asyera Risakotta; Marwan Effendi; Sri Dewi Fitrianingsih
Jurnal Akuntansi Dan Keuangan West Science Vol 2 No 02 (2023): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.609 KB) | DOI: 10.58812/jakws.v2i02.357

Abstract

Penelitian ini menguji pengaruh kualitas laporan keuangan, ukuran perusahaan, tata kelola perusahaan, dan kinerja pasar pada industri manufaktur di Jawa Barat. Sektor manufaktur memainkan peran penting dalam pembangunan ekonomi daerah, dan memahami faktor-faktor yang mempengaruhi kinerja keuangan perusahaan manufaktur sangat penting bagi para pemangku kepentingan. Namun, masih sedikit penelitian yang secara khusus mengeksplorasi variabel-variabel ini dalam konteks Jawa Barat. Metodologi penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling untuk memilih sampel perusahaan manufaktur yang beroperasi di Jawa Barat. Data dikumpulkan melalui kuesioner terstruktur dan sumber sekunder seperti laporan keuangan dan laporan tahunan. Sampel terdiri dari 150 perusahaan manufaktur, dan analisis statistik termasuk statistik deskriptif dan analisis regresi berganda dilakukan untuk menguji hubungan antara variabel. Temuan dari penelitian ini mengungkapkan bahwa kualitas pelaporan keuangan memiliki dampak positif yang signifikan terhadap kinerja pasar. Selain itu, perusahaan-perusahaan ini juga menunjukkan kinerja pasar yang lebih kuat, yang tercermin dari imbal hasil saham, kapitalisasi pasar, dan rasio pasar terhadap nilai buku. Selain itu, ukuran perusahaan ditemukan memiliki pengaruh positif terhadap kinerja pasar, yang mengindikasikan bahwa perusahaan manufaktur yang lebih besar cenderung mencapai hasil keuangan yang lebih baik. Studi ini juga mengidentifikasi pentingnya praktik tata kelola perusahaan, karena perusahaan dengan mekanisme tata kelola yang efektif menunjukkan kinerja pasar yang lebih baik.
EFEK GENDER SEBAGAI VARIABEL PEMODERASI PADA PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PENGELOLAAN KEUANGAN Kathleen Asyera Risakotta
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 6, No 1 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

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

Abstract

This study aims to determine the moderating effect of gender on the effect of financial literacy and lifestyle on financial management. This research was conducted with quantitative methodes. The population used in the study were accounting students amounted to 800 students with a sample of 132 respondent.  Sampling technique using random sampling. Primary data in the form of a questionnaire used in this study. This study uses the Moderated Regression Analysis (MRA). The results showed that financial literacy influences on financial management. Lifestyle influences on financial management. Gender has no effect on financial management. Gender is not a moderation in the relationship between financial literacy, lifestyle and financial management. 
Co-Authors Adhi Bawono Eka Merdekawati Imeda Seseli Marwan Effendi Shella Gilby Sapulette Sri Dewi Fitrianingsih