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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Ilmiah Akuntansi dan Bisnis 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 Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) 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 Magister Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Entrepreneurship, Business, and Creative Economy Jurnal Pengabdian Pada Masyarakat Dedication : Jurnal Pengabdian Masyarakat Jurnal Akuntansi
Se Tin
Fakultas Bisnis, Universitas Kristen Maranatha, Indonesia
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The Roles of Workplace Culture In The Relationship Between Performance Appraisal Effectiveness and Employee Outcomes Lyvia Mannuela Sandra; SeTin SeTin
Jurnal Manajemen Teknologi Vol. 22 No. 1 (2023)
Publisher : Unit Research and Knowledge, School of Business and Management, Institut Teknologi Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2023.22.1.7

Abstract

Abstract. This study aims to examine the effect of performance appraisal effectiveness on employee outcomes through the role of workplace culture. Survey method is used for data collection. Partial Least Square (PLS) is used as data analysis on 100 samples of retail companies in West Java, Indonesia. The results show that performance appraisal effectiveness has a positive effect on workplace culture; workplace culture has a positive effect on employee outcomes (managerial performance and job involvement). The results also prove that workplace culture mediates the effect of performance appraisal effectiveness on employee outcomes. The study has practical implications that it is very important for organizations to consider the importance of a positive workplace culture when designing a performance appraisal system that is not only good but also effective in improving employee outcomes.Keywords: Performance appraisal effectiveness, employee outcomes, workplace cultureAbstrak. Penelitian ini bertujuan untuk menguji pengaruh efektivitas penilaian kinerja terhadap hasil kerja karyawan melalui peran budaya tempat kerja. Pengumpulan data menggunakan metode survei. Analisis data menggunakan Partial Least Square (PLS) pada 100 sampel perusahaan ritel di Jawa Barat, Indonesia. Hasil penelitian menunjukkan bahwa efektivitas penilaian kinerja berpengaruh positif terhadap budaya kerja; budaya tempat kerja memiliki pengaruh positif pada hasil karyawan (kinerja manajerial dan keterlibatan kerja). Hasil penelitian juga membuktikan bahwa budaya tempat kerja memediasi pengaruh efektivitas penilaian kinerja terhadap hasil kerja karyawan. Studi ini memiliki implikasi praktis bahwa sangat penting bagi organisasi untuk mempertimbangkan pentingnya budaya tempat kerja yang positif ketika merancang sistem penilaian kinerja yang tidak hanya baik tetapi juga efektif dalam meningkatkan hasil kerja karyawan.Kata kunci:Efektivitas penilaian kinerja, hasil kerja karyawan, budaya tempat kerja
THE INFLUENCE OF MOTIVATION ON BUDGET GOAL COMMITMENT THROUGH THE LEVEL OF PARTICIPATION IN BUDGETING AS A MEDIATOR Amanda Yunne Erlandian; Enny Prayogo; SeTin SeTin
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 7, No 1 (2023): JUNE
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v7i1.354

Abstract

This study aims to investigate and analyze the influence of motivation, consisting of two dimensions, in affecting budget goal commitment through the level of participation in budgeting as a mediator. The two dimensions of motivation referred to are intrinsic motivation and controlled extrinsic motivation. Data were collected through survey-based research by distributing questionnaires to lower-level managers in the garment and textile manufacturing sector in Bandung. To analyze the data and test mediation, this study used a structural equation model (SEM) with the alternative partial least squares (PLS) method. The findings of this study indicate that both intrinsic motivation and controlled extrinsic motivation have a positive effect on the level of participation in budgeting. In addition, the level of participation in budgeting mediates the influence of each motivation dimension on budget goal commitment. Companies can take action to improve budget goal commitment by managing motivation that will impact the level of participation in budgeting.Keywords: budget goal commitment, level of participation in budgeting, motivation
THE IMPACT OF ETHICAL ENVIRONMENT ON BUDGET GAMING BEHAVIOUR Tin, Se; Setiawan, Santy; Christy, Yunita; Debbianita, Debbianita; En, Tan Kwang

Publisher :

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.803 KB) | DOI: 10.31955/mea.v5i1.766

Abstract

Budget gaming behavior has been a concern in the organization for a long time and this dysfunctional behavior is often associated with ethics. This study examines perceptions of the ethical environment and trust as a potential determinant of budget gaming behavior. A survey questionnaire was used to collect data. The sample was drawn from 112 managers in go public manufacturing companies in Indonesia to determine if perceptions of the ethical environment and trust are determinants of budget gaming behavior. The data were analyzed by partial least square. The results indicate that the ethical environment has a positive effect on trust; trust negatively affects the budget gaming behavior; trust significantly mediates the relationship between ethical environment and budget gaming behavior. This study provides a warning for companies to truly concern about the ethical environment because its impact on dysfunctional behavior that causes serious harm to the organization.
Analysis of Cash Flow and Net Income on Stock Prices in Mining Companies in Indonesia Luthfihani, Chindy Anggraeni; Tin, Se
International Journal of Entrepreneurship, Business and Creative Economy Vol. 4 No. 2 (2024): July
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijebce.v4i2.2304

Abstract

Information about a company's cash flow and net income is useful for readers of financial statements, especially investors, as a basis for analysing the company's ability to create profits because investors must see the stock price when making an investment. Based on these considerations, this study aims to examine the effect of cash flow and net income on stock prices in mining companies in Indonesia. The population of this study consisted of 19 companies, and a sample of 36 financial records from three coal mining companies was used using a purposive sampling technique. The author uses a multiple linear regression analysis method. The results showed that net income significantly affects stock prices, while cash flow has no significant effect individually. However, when considered together, both cash flow and net income influence stock prices. This study provides valuable insights for future investors and researchers by recommending sample expansion, a more in-depth literature review, and diverse research methods.
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.
Co-Authors Achmad Dahlan Adwita Harefa Alpriliana, Desti Lolita Amanda Yunne Erlandian Amin, Muhd Nuryatno Ari Purwanti Ariesa Pandanwangi Bernard Rhenaldi Sutedja Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Debbianita Desti Lolita Alpriliana Eddy, Endah Purnama Sari Eiren Eunike Enny Prayogo Erlangga Budi Sanggrama Gabriela Andre Agung Herman Kambono I Nyoman Agus Wijaya Ilham Pranata Ita Salsalina Lingga Lauw Tjun Tjun Lidya Agustina Lina Anatan Livia - Jonathan Luthfihani, Chindy Anggraeni Lyvia Mannuela Sandra M. Sienly Veronica Meythi, Meythi Oktavianti Oktavianti Parulian Hutagaol Ranesa Thedya Rhaisya Setiawati Rachmat Rhaisya Setiawati Rachmat Rini Handayani 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