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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Manajemen Teknologi Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Bisnis dan Akuntansi Dedication : Jurnal Pengabdian Masyarakat JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Indonesian Journal of Accounting and Governance BALANCE: Economic, Business, Management and Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Aksara: Jurnal Ilmu Pendidikan Nonformal Cakrawala Repositori Imwi Jurnal Akuntansi dan Keuangan Jurnal Magister Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Governance Risk Management Compliance and Sustainability Jurnal Pengabdian Pada Masyarakat Dedication : Jurnal Pengabdian Masyarakat Jurnal Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Se Tin
Fakultas Bisnis, Universitas Kristen Maranatha, Indonesia
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STANDARDIZATION OF THE STRATEGY TRANSLATION PROCESS IN THE CONTEXT OF BUDGETING Alpriliana, Desti Lolita; Tin, Se
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 1 (2024): Maret
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v11i1.16804

Abstract

Abstract This study aims to examine the effect of strategy translation process on fairness in budgeting and performance. Using a structural equation model for analysis 86 questionnaires showed that the strategy translation process affects performance directly and indirectly through participation and fairness. This study contributes to the literature on the economic consequences of strategic performance measurement systems and expands research on fairness in budgeting and factors influencing performance. The study indicates that standard translation and implementation of strategies will reduce manager biases in target-setting processes, thereby enhancing managers' sense of fairness in the budgeting process and ultimately improving performance. Keywords: fairness in budgeting, strategy translation process, performance Abstrak Studi ini bertujuan untuk menguji pengaruh standarisasi proses penerjemahan strategi terhadap keadilan prosedural dalam penganggaran dan kinerja perusahaan. Analisis 86 kuesioner menggunakan model persamaan struktural menunjukkan bahwa proses penerjemahan strategi mempengaruhi kinerja perusahaan tidak hanya secara langsung tetapi juga secara tidak langsung, melalui partisipasi anggaran dan keadilan prosedural dalam penganggaran. Studi ini memperkaya literatur tentang konsekuensi ekonomi dari sistem pengukuran kinerja strategis dan memperluas penelitian tentang keadilan prosedural dalam penganggaran dan faktor-faktor yang mempengaruhi kinerja perusahaan. Studi ini menunjukkan bahwa penerjemahan standar dan implementasi strategi akan mengurangi bias manajer dalam proses penetapan target, sehingga meningkatkan rasa keadilan manajer dalam proses anggaran dan pada akhirnya meningkatkan kinerja perusahaan. Kata kunci: Proses penerjemahan strategi, keadilan prosedural dalam penganggaran, partisipasi anggaran, kinerja perusahaan
Evaluasi Sistem Pengendalian Internal Kas Badan Usaha Milik Desa Cafe Sawah Pujon Desti Lolita Alpriliana; Ahmad Dahlan; Se Tin
Cakrawala Repositori IMWI Vol. 6 No. 4 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i4.418

Abstract

BUMDes dalam mencapai tujuannya dibutuhkan SPI yang efektif. SPI yang lemah mengakibatkan kas tidak terjamin keamanannya. Hal ini tidak terlepas dari transaksi penerimaan dan pengeluaran kas, di mana dalam hal ini dibutuhkan pengendalian internal terhadap kas dengan tujuan menjamin bahwa kegiatan penerimaan dan pengeluaran kas berjalan sesuai dengan teori, selain itu pengendalian internal kas dilakukan agar dapat meminimalisir kemungkinan terjadinya kecurangan terhadap kas. Studi ini bertujuan untuk mengevaluasi dan mengetahui implementasi pengendalian internal sistem akuntansi pada penerimaan dan pengeluaran kas di BUMDes Cafe Sawah Pujon. Jenis penelitian yang digunakan adalah metode deskriptifData yang dikumpulkan berupa data primer dan data sekunder yang diperoleh langsung dari BUMDes Cafe Sawah Pujon. Hasil studi menunjukan bahwa penerapan SPI sebagian besar belum efektif karena unit organisasi belum memiliki deskripsi tugas dan wewenang yang jelas, pemisahan tugas, prosedur pencatatan, dokumen bernomor urut cetak, pemeriksaan mendadak, seleksi dan tes terhadap calon karyawan dan pelatihan pendidikan karyawan.
Sebuah Solusi dari Para Mahasiswa dan Dosen Akuntansi untuk Perkembangan UMKM di Indonesia: Kata Kunci: UMKM, Akuntan, Kontribusi Erlangga Budi Sanggrama; Rhaisya Setiawati Rachmat; Se Tin Se Tin
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2330

Abstract

Unit usaha mikro, kecil, dan menengah tidak dapat diremehkan dalam kontribusinya terhadap perekonomian khususnya di Indonesia. UMKM secara keseluruhan merupakan media penyerapan tenaga kerja yang besar dengan kontribusi yang tidak sedikit terhadap produk domestik bruto. Namun masih terdapat tantangan bagi UMKM dalam mengembangkan bisnisnya beberapa diantaranya adalah dalam keterbatasan modal atau pinjaman dan pengelolaan aset unit usaha yang belum tertib. Memiliki sistem pembukuan yang komprehensif adalah salah satu solusi untuk mengatasi kedua masalah tersebut karena akan membuat unit usaha lebih kredibel di mata lembaga keuangan dan unit usaha pun memiliki informasi yang lebih lengkap atas posisi asset mereka sehingga pengambilan keputusan bisnis akan lebih baik. Sayangnya sumber daya yang diperlukan untuk memiliki sistem pembukuan yang komprehensif cukup rumit dan biasanya tidak menjadi prioritas unit usaha. Tulisan ini menghadirkan sebuah solusi untuk membantu perkembangan UMKM dengan membentuk lembaga khusus yang terdiri dari dosen dan mahasiswa akuntansi universitas yang secara berkelanjutan mengabdikan diri kepada UMKM untuk menciptakan dan mengelola sistem pembukuan yang komprehensif.
Implementation of Freedom To Learn in Higher Education: Perceptions of Students, Lecturers, and Administration Staff Christine Dwi Karya Susilawati; Se Tin Se Tin; Bernard Rhenaldi Sutedja
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.6621

Abstract

This study aims to explain the implementation of Free Learning - Independent Campus (MBKM) in a private university in West Java. Data was collected through a questionnaire via google link and analyzed descriptively. A total of 2,038 students, 257 lecturers and 190 administrative staff were sampled. Studies focus on knowledge, involvement, and impact of MBKM. The results of the study show, first, there are still many students, lecturers and education staff who know little and do not even know and understand the MBKM program; Second, information about MBKM is mainly obtained from internal universities; Third, the majority of lecturers contribute and play an active role in encouraging students to participate in MBKM activities; Fourth, the involvement of educational staff in the implementation of MBKM is still below 50% and they are already involved in administration, management, supervision and technical service functions; Fifth, MBKM provides additional competencies and skills, increases hard-skills and soft-skills, improves the learning process and lecturer capacity, fulfills graduate learning outcomes. This study provides a recommendation that there is a great need for sustainable socialization of the MBKM program with the aim of increasing understanding and eliminating misunderstandings about the MBKM program. Keywords: MBKM Implementation, Knowledge, Engagement, and Impact
Accounting Students’ Interest in the Auditing Profession in the Digitalization Era Setiawan, Santy; Tin, Se; Meythi, Meythi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3228

Abstract

The public accounting profession is considered a promising career path, as many companies continue to require public accountants to review their financial statements. This profession has also attracted the attention of accounting graduates and is among the preferred career choices. This study aims to examine gender differences in accounting students’ interest in the profession and the digital skills required to become an accountant. The research method used is a t-test to analyze gender-based differences in interest toward the auditing profession, and qualitative data to explore the digital competencies needed by accounting graduates. The findings indicate that there is no gender-based difference in interest in the auditing profession, and accounting software training is necessary to support graduates in the job market. Keywords: audit profession, digitalization, and gender.
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.
Strategi Mitigasi Risiko Koreksi Fiskal: Perspektif Konsultan Pajak dalam Era Digitalisasi Administrasi Perpajakan Atin Friatna; Se Tin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7185

Abstract

This study aims to analyze the role of tax consultants in assisting taxpayers, both corporate and individual, in identifying and mitigating the risk of fiscal corrections from the tax reporting stage. The implementation of the self-assessment system in Indonesia requires a high level of compliance and reporting accuracy, while regulatory complexity and the digitalization of tax administration increase the potential for fiscal errors. This study employs a qualitative approach using purposive sampling, involving 25 tax consultants who are members of the Indonesian Tax Consultants Association (IKPI) Bandung. Data collected through semi-structured interviews and analyzed using thematic analysis. The findings indicate that tax consultants play a strategic role in fiscal education, verification and enhancement of data quality, early detection of fiscal correction risks, and the formulation of compliance and tax planning strategies. Proactive assistance provided from the reporting stage shown to minimize the potential for fiscal corrections and tax disputes. However, the effectiveness of such assistance still faces challenges, including low taxpayer tax literacy, limited data quality, administrative system constraints, and differences in interpretation with tax authorities. This study underscores the importance of tax consultants as strategic partners in strengthening compliance and the accuracy of fiscal reporting.
Persepsi Fairness Atas Sistem Evaluasi Kinerja Adwita Harefa; Se Tin
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 3 No. 1 (2021)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v3i1.3411

Abstract

Abstract This study aims to determine performance evaluation system and fairness perception in performance evaluation system in manufacturing, merchandising and service business. The data acquisition was done using a survey method across company staffs over Sumatera, Java, Kalimantan, Sulawesi and Papua. Performance evaluation system is an essential component in a company’s financial and non-financial performance. This study shows that there are still perception gaps among manufacturing, merchandising and service business regarding procedural fairness for performance evaluation system. The result suggests company managements to consider a fair performance evaluation system in order to minimize conflict and tension while increasing both sense of justice and employee satisfaction in performance evaluation. Keywords: performance evaluation system, fairness perception
Peran Sistem Pengendalian Manajemen dalam Meningkatkan Akurasi Laporan Keuangan melalui Implementasi Digital Accounting pada UMKM di Kota Bandung Rony Tarigan; Se Tin Se Tin
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 7 No. 2 (2025)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v7i2.11553

Abstract

This study aims to analyze the role of management control systems in improving the accuracy of financial reports through the implementation of digital accounting in MSMEs in Bandung City. In the digitalization era, the use of accounting technology continues to evolve to enhance financial recording efficiency and support more accurate decision-making. This research adopts a quantitative method. The data used in this study are primary data collected through online questionnaires distributed via Google Form. The data analysis technique employed is Partial Least Square (PLS) using SmartPLS 3 software, with a total of 100 MSMEs respondents in Bandung City. The findings indicate that an effective management control system, supported by the implementation of digital accounting, significantly contributes to improving the accuracy of financial reports and the effectiveness of managerial control in business decision-making.
Pengaruh Opini Audit dan Rasio Profitabilitas terhadap Penerimaan Opini Audit Going Concern pada Industri Manufaktur di Indonesia Stock Exchange (Periode Tahun 2019-2023) Jane Amanda; Se Tin Se Tin
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 7 No. 1 (2025)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v7i1.11560

Abstract

Perisetan ini dilakukan untuk melihat pengaruh opini audit dan rasio profitabilitas terhadap penerimaan opini audit going concern pada industri manufaktur. Jenis perisetan ini yaitu causal explanatory. Populasi yang digunakan dalam perisetan ini adalah seluruh industri manufaktur yang terdaftar di Indonesia Stock Exchange (IDX). Pengambilan sampel memanfaatkan metode purpose sampling dan jumlah sampel yang dipergunakan adalah 35 industri manufaktur yang memiliki data laporan keuangan lengkap tahun 2019-tahun 2023. Teknik pengumpulan data menggunakan data sekunder dengan memanfaatkan data laporan keuangan yang diperoleh melalui laman industri manufaktur yang teregistrasi pada Indonesia Stock Exchange (IDX). Pengujian data ini memanfaatkan regresi logistik. Perolehan dari perisetan ini membuktikan yaitu opini audit dan rasio solvabilitas memiliki pengaruh positif terhadap opini audit going concern. Saran bagi periset berikutnya agar periset dapat memperbanyak jangka waktu pengamatan, memanfaatkan populasi dan sampel selain dari industri manufaktur, dan memanfaatkan variabel independent lainnya.
Co-Authors Achmad Dahlan Adwita Harefa Alpriliana, Desti Lolita Amanda Yunne Erlandian Amin, Muhd Nuryatno Ari Purwanti Ariesa Pandanwangi Atin Friatna Bernard Rhenaldi Sutedja Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Debbianita Desti Lolita Alpriliana Eddy, Endah Purnama Sari Eiren Eunike Enny Prayogo Erlangga Budi Sanggrama Evelyn Stefanie Wangsa Gabriela Andre Agung Herman Kambono I Nyoman Agus Wijaya Ilham Pranata Ita Salsalina Lingga Jane Amanda Lauw Tjun Tjun Lidya Agustina Lina Anatan Livia - Jonathan Lyvia Mannuela Sandra M. Sienly Veronica Meythi, Meythi Oktavianti Oktavianti Parulian Hutagaol Ranesa Thedya Raymond Tirta Kelana Rhaisya Setiawati Rachmat Rhaisya Setiawati Rachmat Rini Handayani Rony Tarigan Rosida Tiurma Manurung Roy Sembel Roy Sembel Santy Setiawan Santy Setiawan Santy Setiawan Santy Setiawan Sinta Setiana Sondang Mariani Rajagukguk Steven Asher Tan Kwang En Tan Ming Kuang Verani Carolina Vinny Stephanie Hidayat Yenni Carolina Yuliana Gunawan Yuliana Gunawan Yunita - Christy Yunita Christy Yunita Christy Yunita Christy Yvonne Augustine Yvonne Augustine Yvonne Augustine Sudibyo