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All Journal Jurnal Kependidikan: Penelitian Inovasi Pembelajaran Research Report - Social Science Jurnal Dinamika Akuntansi Journal of Accounting Research, Organization and Economics (JAROE)
Lusanjaya, Gery
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Katolik Parahyangan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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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.
PENDAMPINGAN PENCATATAN AKUNTANSI BAGI YAYASAN SAUNG ORGANIK LASCING Felisia Felisia; Elsje Kosasih; Verawati Suryaputra; Atty Yuniawati; Gery Lusanjaya; Amelia Limijaya; Puji Astuti
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 (1763.234 KB)

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan oleh tim dosen program Studi S1 Akuntansi – FE Unpar pada tahun 2015 merupakan kegiatan pengabdian kepada masyarakat yang menitikberatkan pada pencatatan akuntansi bagi yayasan saung organik lascing. Mitra kami berupa produsen pupuk lascing berlokasi di Cigugur yang tergabung dalam yayasan saung organik lascing. Tim dosen dari program Studi S1 Akuntansi bermaksud untuk memberikan pendampingan pencatatan akuntansi bagi karyawan administrasi yayasan saung organik lascing. Dengan adanya kegiatan ini diharapkan yayasan saung organik lascing dapat melakukan pencatatan akuntansi dengan lebih akurat sehingga dapat menyajikan informasi akuntansi yang handal dan berguna untuk pengambilan keputusan.Kegiatan pendampingan pencatatan akuntansi ini dimulai dengan penyusunan alur informasi akuntansi, pembenahan dokumen, dilanjutkan dengan penyusunan standard operating procedure, simulasi transaksi serta pendampingan pencatatan akuntansi.
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. 
Accelerating Transformation Program in Indonesian Regional Development Banks: The Importance of High-Quality Information Sylvia Fettry; Hamfri Djajadikerta; Gery Raphael Lusanjaya
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1747.271 KB) | DOI: 10.24815/jaroe.v1i1.10847

Abstract

Objective – The role of Indonesia Regional Development Bank (RDB) as an agent of development in each specific operational area is expected to give a significant contribution to regional economics. The Transformation Program in Indonesian RDB started since 2015 is created to optimize the RDB’s role. This study is aimed to gain some description about the level of information quality in Indonesian RDB, to obtain real situation on the implementation of Transformation Program in Indonesian RDB, and to test whether the high-quality information will accelerate the implementation of Transformation Program in Indonesian RDB.Design/methodology – The study was conducted using data from the annual report of Indonesian RDBs and additional in-depth interview with RDB practitioners. The technique of purposive sampling is used in this study with the data availability criteria. The statistic analysis uses multiple regression with t-test and F-test to test the influence of information quality and some control variables on the implementation of Transformation Program in Indonesian RDB. Results – The Indonesian RDBs’ quality of information still cannot be perceived at a high level. The implementation of Transformation Program in Indonesian RDBs has already run in the first phase of foundation building with various obstacles. The high-quality information produced by financial reporting of RDB is proven can accelerate the implementation of Transformation Program in Indonesian RDBs. Research limitations/implications – The theoretical contribution of this study is giving empirical evidence that the information quality accelerates the implementation of Transformation Program in Indonesian RDB. The managerial  implication is that Indonesian RDBs must improve their financial reporting system and create some innovations for the successful Transformation Program. The main limitation of this research is the limited scope of study. It is recommended to make further relevant research on the same issue in a wider context to get more enriched findings.Novelty/Originality – The area of implementation of Transformation Program in Indonesian RDBs has been insufficiently examined currently. Thus, this study contributes to this area by examining whether high-quality information produced by financial reporting will accelerate the implementation of Transformation Program in Indonesian RDB.Keywords Information Quality, Financial Reporting, Banking Transformation.
Co-Authors Amelia Limijaya Amelia Limijaya Amelia Setiawan Antonius Bimo Rentor Atty Yuniawati Chatherine Melinda Damajanti Tanumihardja Damajanti Tanumihardja Elsje Kosasih Elsje Kosasih Esthe Evan Yundra Felisia . Hamfri Djajadikerta Kurnia, Tanto Puji Astuti Rahayu Sylvia Fettry Sylvia Fettry Verawati Suryaputra