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All Journal International conference on Information Technology and Business (ICITB) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi
Christine Dwi Karya Susilawati
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HOW COMPETENCE USER IMPACT THE QUALITY MANAGEMENT INFORMATION SYSTEM Susilawati, Christine Dwi Karya
Prosiding International conference on Information Technology and Business (ICITB) 2016: INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND BUSINESS (ICITB) 2
Publisher : Prosiding International conference on Information Technology and Business (ICITB)

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

Abstract

 Management information system serves to present the necessary information management in decision making. MIS good quality should be supported by this MIS executor is personal that has a good competence. But in practice, users often overlooked competence to support the success of the system. This article examines how the competencies users literally have an impact on the quality of management information systems. Key Wordscompetence of users, the quality of management information systems
Pengenalan Produk Investasi pada UMKM di Desa Pasir Kunci Angela, Aurora; Susilawati, Christine Dwi Karya; Anatan, Lina; Silaban, Barnabas Tridig
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 10, No 1 (2024): January 2024
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.10.1.67-74.2024

Abstract

Kegiatan pengenalan produk investasi ini bertujuan untuk memberikan edukasi dan memperkenalkan produk investasi kepada masyarakat Desa Pasir Kunci. Kegiatan ini dilakukan dengan mengunjungi secara langsung Desa Pasir Kunci Kelurahan Pasirjati Kota Bandung. Peserta kegiatan ini adalah para pelaku Usaha Mikro Kecil dan Menengah di Desa Pasir Kunci. Kegiatan yang berupa pengabdian kepada masyarakat (PKM) yang dilakukan tim diharapkan dapat membantu masyarakat desa khususnya pelaku UMKM untuk mengenal produk investasi sehingga masyarakat dapat menentukan investasi yang tepat dan pada akhirnya tujuan jangka panjang dapat tercapai. Tim kegiatan ini terdiri dari dosen dan mahasiswa Fakultas Bisnis Universitas Kristen Maranatha memberikan edukasi berupa pelatihan pengenalan investasi, wawancara, diskusi dan tanya jawab sehingga terjadi sharing ilmu pengetahuan mengenai investasi. Hasil dari kegiatan pengabdian masyarakat ini adalah kegiatan PKM dalam bentuk pemberian edukasi tentang investasi kepada para pelaku usaha kecil di Desa Pasir Kunci, Kelurahan Pasirjati, Kecamatan Ujungberung telah memberikan manfaat yang signifikan dalam meningkatkan pengetahuan peserta tentang investasi.
The Organizational Culture on Accounting Information Systems Quality and Implications on The Quality of Information Susilawati, Christine Dwi Karya; Thiodora, Veranica
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 1 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i1.13292

Abstract

Abstract A strong organizational culture is widely recognized and is often cited as the reason for the success of the organization, and vice versa, a weak organizational culture can cause problems for the organization. PT Frisian Flag Indonesia is one of the companies that is quite successful in Indonesia, and this success can be achieved because of the harmony between companies that have well socialized the organizational culture to their employees. The objectives to be achieved in this study were to determine the effect of organizational culture on the quality of the accounting information system and to determine the effect of the quality of the accounting information system on the quality of information at PT Frisian Flag Indonesia. The method used is Causal Explanatory, which identifies the causal relationship of various variables and phenomena that exist. The result of the research is that there is a partial influence of organizational culture variables on the quality of the accounting information system of PT Frisian Flag Indonesia Bandung branch with a t value of 5,909 with a significance level of 0,000 and there is a significant influence between the variables of the quality of accounting information systems partially on the quality of PT Frisian information. Flag of Indonesia Bandung branch with t value of 10,888 with a significance level of 0,000 Abstrak Budaya organisasi yang kuat diakui secara luas dan sering disebut-sebut sebagai alasan keberhasilan organisasi, begitu pula sebaliknya, budaya organisasi yang lemah dapat menimbulkan permasalahan bagi organisasi. PT Frisian Flag Indonesia merupakan salah satu perusahaan yang cukup sukses di Indonesia, dan keberhasilan tersebut dapat diraih karena adanya keharmonisan antar perusahaan yang telah mensosialisasikan dengan baik budaya organisasi kepada karyawannya. Tujuan yang ingin dicapai dalam penelitian ini adalah untuk mengetahui pengaruh budaya organisasi terhadap kualitas sistem informasi akuntansi dan untuk mengetahui pengaruh kualitas sistem informasi akuntansi terhadap kualitas informasi pada PT Frisian Flag Indonesia. Metode yang digunakan adalah Causal Explanatory, yaitu mengidentifikasi hubungan sebab akibat dari berbagai variabel dan fenomena yang ada. Hasil penelitian terdapat pengaruh secara parsial variabel budaya organisasi terhadap kualitas sistem informasi akuntansi PT Frisian Flag Indonesia cabang Bandung dengan nilai t sebesar 5,909 dengan tingkat signifikansi 0,000 dan terdapat pengaruh yang signifikan antara variabel budaya organisasi terhadap kualitas sistem informasi akuntansi PT Frisian Flag Indonesia cabang Bandung dengan nilai t sebesar 5,909 dengan tingkat signifikansi 0,000. variabel kualitas sistem informasi akuntansi secara parsial terhadap kualitas informasi PT Frisian. Bendera Indonesia Cabang Bandung dengan nilai t hitung sebesar 10,888 dengan tingkat signifikansi 0,000.
Accounting Digitalization Innovation for MSME Success: Financial Statement Preparation Training Hidayat, Vinny Stephanie; Agustina, Lidya; Tjun, Lauw Tjun; Lingga, Ita Salsalina; Carolina, Yenni; SeTin, SeTin; Marpaung, Elyzabet Indrawati; Susilawati, Christine Dwi Karya
Jurnal Pengabdian Pada Masyarakat Vol 9 No 4 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i4.960

Abstract

The reason for this community activity is that some MSMEs have yet to report their firm using proper financial statements. On May 20, 2024, at the Cireundeu Traditional Village, a community service event that includes training on creating financial statements for MSMEs takes place. The goal of this training is to improve participants comprehension of the Basic Equation of Accounting and Financial Statements as well as the Digitization of Financial Statements, an innovation that MSMEs will need to embrace in order to grow their businesses and thrive in the increasingly competitive business environment of the digital age. The method used in this community service includes discussion and counseling strategies in addition to case studies (exercises in preparing direct financial statements). Excel templates for digital financial statements as well as comprehensive and methodical information on the fundamental accounting and financial statement equations were provided to the participants. Following the speaker's presentation and Q&A period, the participants had the opportunity to practice creating financial statements in real time with the help of facilitators. After completing this training, participants should be able to create digital financial reports for MSMEs based on their own business needs. After carrying out this community service, it can be concluded that participants have gained an adequate understanding of the basic equations of accounting and the preparation of financial statements, and will use the knowledge from this training for the preparation of MSME financial reports that they carry out.
Likuiditas, Leverage, dan Pertumbuhan Penjualan Terhadap Kinerja Keuangan Perusahaan Otomotif Rachmah, Nasywa Alifia; Susilawati, Christine Dwi Karya
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 2 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/3jyb9a94

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh likuiditas, leverage, dan pertumbuhan penjualan terhadap kinerja keuangan perusahaan otomotif di Bursa Efek Indonesia selama 2020-2022. Menggunakan pendekatan kuantitatif dan analisis regresi berganda, data dikumpulkan dari laporan keuangan perusahaan dalam periode tersebut. Hasil menunjukkan bahwa likuiditas dan leverage tidak berdampak signifikan pada kinerja keuangan, sedangkan pertumbuhan penjualan berpengaruh positif. Artinya, peningkatan penjualan secara langsung memperbaiki kinerja keuangan, sementara likuiditas dan leverage tidak secara signifikan mempengaruhi performa keuangan. Temuan ini menyoroti pentingnya strategi peningkatan penjualan dalam mendukung stabilitas dan pertumbuhan keuangan di perusahaan otomotif, khususnya dalam konteks pemulihan ekonomi pasca-pandemi COVID-19.
Pengaruh Rasio Keuangan terhadap Harga Saham pada Perusahaan Manufaktur Christine Dwi Karya Susilawati
Jurnal Akuntansi Vol. 4 No. 2 (2005)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i2.295

Abstract

Pasar modal adalah salah satu alternatif yang dapat dimanfaatkan perusahaan untuk memenuhi kebutuhan dananya. Perkembangan pasar modal di Indonesia telah mendorong perusahaan-perusahaan untuk menjual sebagiansahamnya kepada masyarakat. Banyaknya perusahaan yang go public mendorong para investor berhati-hati sebelum mengambil keputusan investasi yang ada. Oleh karena itu investor harus terlebih dahulu menganalisis informasi akuntansi yang terdapat dalam laporan keuangan. Pada perusahaanbesar yang sahamnya dijual ke masyarakat, maka bursa saham bisa merupakan indeks yang baik untuk mengukur tingkat efektifitas perusahaan. Harga saham terpengaruh langsung dengan cepat oleh informasi yang tersedia. Dalamlaporan keuangan terdapat analisis rasio keuangan yang ternyata mempunyai pengaruh yang cukup besar terhadap perubahan harga saham. Oleh karena itu penulis memilih untuk meneliti pengaruh enam rasio keuangan terhadapperubahan harga saham pada perusahaan manufaktur yang berbasis chemical dari periode tahun 1999-2003. Hipotesis penulis di atas diuji dengan menggunakan uji statistik multiple linear regression dimana variabel-variabel independennya adalah ROA, ROE, PBV, PER, NPM dan OPM sedangkanvariabel dependennya adalah harga saham. Berdasarkan penelitian yang dilakukan dengan menggunakan uji F dan uji t dengan tingkat signifikansi 0.05 ternyata diperoleh hasil sebagai berikut: ”rasio keuangan berpengaruh signifikan terhadap harga saham”.Kata kunci: rasio keuangan, harga saham.
Analisis Perbandingan Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas Terhadap Harga Saham pada Perusahaan LQ 45 Christine Dwi Karya Susilawati
Jurnal Akuntansi Vol. 4 No. 2 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i2.348

Abstract

Analysis tool commonly used is ratio analysis. This study uses three ratio analysis, the liquidity ratio is represented by the Current Ratio (CR), solvability ratio represented by the Debt Equity Ratio (DER), and profitability ratios are represented by the Return On Assets (ROA). This study aims to determine & analysis the significant influence of financial performance in the liquidity, solvability and profitability ( CR, DER, and ROA) to the stock price index of LQ45. The sample used as many as nineteen companies who always entered the elections LQ45 period 2006-2009. This study uses the method of hypothesis testing and processed through single linear regression method. The results showed that , solvability and profitability ( DER & ROA) significantly influence stock prices. The higher influence to stock price is ROA as indicator of profitability with R square 40,2%.
Dampak Muatan Etika Dalam Pengajaran Akuntansi Keuangan dan Audit Terhadap Persepsi Etika Mahasiswa yang Dimoderasi oleh Kecerdasan Kognisi dan Kecerdasan Emosional: Studi Eksperimen Semu Lidya Agustina; Christine Dwi Karya Susilawati
Jurnal Akuntansi Vol. 4 No. 1 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i1.352

Abstract

Ethics education is more than studying the code of professional conduct, but rather a process whereby individuals become more consciously involved in making ethical decisions (Langenderfer and Rockness:1989). This study investigates whether integrating ethical issues in financial accounting course will improve student’s ethics perception. The research design was quasi experiment, posttest-only control group design, and the subject were students who took intermediate accounting. The hypotheses of this research were: (1) loading ethical issues in financial accounting course influenced student’s ethics perception, and (2) interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influenced student’s ethics perception. The research hypotheses were tested using two way ANOVA. The result show that: (1) loading ethical issues in financial accounting course not influenced student’s ethics perception, (2) interaction between loading ethical issues in financial accounting course and student GPA significantly influenced the student’s ethics perception. Considering the current climate of good corporate governance, educators can no longer postpone in integrating ethics issues in accounting curriculum.
Pengaruh Orientasi Profesional terhadap Konflik Peran: Partisipasi Anggaran dan Orientasi Tujuan Sistem sebagai Variabel Moderating (Studi pada Kantor Akuntan Publik di DKI Jakarta dan Bandung) Lidya Agustina; Christine Dwi Karya Susilawati
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.376

Abstract

The purpose of this research is to analyze and examine the hypothesis effect of professional orientation on role conflict with budgetary participation and system goal orientation as a moderating variabel. The respondent of this research is auditor in manager and partner level, who are working in accounting firm in DKI Jakarta and Bandung. The method that is used in this research is causal. Sampling technique employed in this research is simple random sampling. Cross-sectional is also used in this research. It is also using simple regression analysis to exemine the effect of professional orientation on role conflict, and moderated regression analysis to exemine the effect with moderating variable. The result of this research shows that professional orientation give effect to role conflict. Budgetary participation gives a positive effect to professional orientation with role conflict correlation. Altough system goal orientation gives a negative effect to professional orientation with role conflict correlation. Keywords: professional orientation, budgetary participation, system goal orientation, role conflict.
Transforming Village Economy through Introduction to Basic Accounting and Simple Financial Reports: A Case Study Lingga, Ita Salsalina; Carolina, Yenni; Susilawati, Christine Dwi Karya; Tin, Se
Jurnal Pengabdian Pada Masyarakat Vol 10 No 3 (2025): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v10i3.1295

Abstract

Micro, Small, and Medium Enterprises (MSMEs) and rural communities play a pivotal role in Indonesia's economy but often face challenges in financial management and accounting practices. Limited accounting literacy results in the inability to produce accurate financial reports, hindering access to financing and economic decision-making. This community service program aimed to enhance the understanding of basic accounting principles and simple financial reporting among the people of Jatiendah Village and local MSMEs. The program utilized interactive lectures, practical simulations, and mentoring to implement financial recording. The results indicated improved participant comprehension of fundamental accounting concepts and their ability to create simple financial reports. This program not only empowered participants to manage finances more effectively but also contributed to local economic empowerment. By delivering practical and applicable accounting education, the program is expected to strengthen community-based financial governance and promote MSME sustainability.
Co-Authors Aurora Angela Barnabas Tridig S. Elyzabet Indrawati Marpaung Ita Salsalina Lingga Lauw Tjun Tjun Lidya Agustina Lidya Agustina Lina Anatan Rachmah, Nasywa Alifia Se Tin SETIN, SETIN Thiodora, Veranica Vinny Stephanie Hidayat Yenni Carolina