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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi & Auditing Indonesia JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Ekonomi Bisnis Media Riset Akuntansi Accounting Journal of Economics, Business, & Accountancy Ventura AKUNTANSI DEWANTARA International Journal of Business, Humanities, Education and Social Sciences (IJBHES) BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Dharma Bhakti Ekuitas Aptekmas : Jurnal Pengabdian Kepada Masyarakat International Journal of Islamic Business and Management Review Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) JURNAL ILMIAH GEMA PERENCANA Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat E-Jurnal Akuntansi
Atika Jauharia Hatta Hambali
Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta, Indonesia
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Menelusuri Jejak Fraud: Sensitivitas Risiko Pasar dan PDB terhadap Dinamika Harga Saham di Sektor Perbankan Ika Setya Reynata; Kristiana, Deranika Ratna; Atika Jauharia Hatta Hambali
Jurnal Akuntansi Dan Manajemen Vol 35 No 3 (2024): JAM Vol 35 No 3 Desember 2024
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v35i3.147

Abstract

Since early 2020, the Indonesian economy has experienced a drastic decline in Gross Domestic Product (GDP). This decline was caused by strict mobility restrictions, which impacted banking activities in collecting and distributing funds. Banking plays an important role in economic recovery efforts by providing credit that is expected to reduce the risk of further economic decline. Thus, analysing the factors influencing banking fraud, including market risk sensitivity, gross domestic product, and stock prices, is essential.This study examines the effect of market risk sensitivity, GDP, and stock prices on banking fraud in companies listed on the Indonesia Stock Exchange from 2019 to 2023. The analysis results show that market risk sensitivity hurts banking fraud, meaning that increasing market risk sensitivity can reduce the tendency for fraud to occur. Conversely, GDP has a positive impact, where an increase in GDP tends to be followed by a rise in fraud. In addition, stock prices also hurt banking fraud, indicating that increasing stock prices can suppress fraud in banks.This study requires stricter supervision of banking practices and the importance of paying attention to macroeconomic factors in decision-making. Suggestions for further research include including additional variables, investigating the influence of other factors that may be related to fraud in the banking sector, and considering the use of more comprehensive financial theories for a more in-depth analysis.
Accounting, Design, and Website Training for Banyu Biru Hand Fan Craft Hand Fan Atika Jauharia Hatta; Tri Ciptaningsih; Aruman; Theresia Trisanti; Julianto Agung Saputro; Arif Budiarto
ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat Vol. 12 No. 1 (2024): (Januari, 2024) Ethos: Jurnal Penelitian Dan Pengabdian Kepada Masyarakat (Sai
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/ethos.v12i1.3172

Abstract

Abstract.  A series of training and mentoring were carried out in community partnership program to improve the ability of the Kipas Banyu Biru Craft SMEs to manage their business. So far, the Kipas Banyu Biru Craft has not kept a record of its financial transactions, so it is difficult to know how much profit is actually earned from this business. In addition, other problems faced by Kipas Banyu Biru Craft are the design of the fan motif which is still simple, as well as marketing that is still traditional and does not use information technology. To overcome this problem, several activities have been carried out. There are providing training and assistance in accounting bookkeeping either manually or using a computer, training and assistance in developing more fan motif designs, and training and assisting internet websites for marketing. The results show that partners are now skilled in bookkeeping and making fan motif designs, and are skilled at using internet websites for marketing their products.
DEVELOPMENT OF SIBHOTIK MOTIF DESIGNS, ACCOUNTING BOOKKEEPING AND DIGITAL MARKETING IN SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs) Hatta, Atika Jauharia; Kusumawati, Toyibah; Marwanta, Y. Yohakim; Indraswono, Cahyo; Kurniawati, Anggreni Dian
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 5 No 2 (2025): Mei
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v5i2.6995

Abstract

The aim of this community service is to improve the capabilities of the Wijayakusuma batik group SMEs in developing shibotik motif designs, accounting bookkeeping for recording transactions, and digital marketing using internet websites. This SME is in Ngandong village, Gantiwarno subdistrict, Klaten, chaired by Ms. Wijayanti. This group has several priority problems that must be resolved, including: fabric motif designs that are still monotonous and less attractive, bookkeeping that does not exist or financial records are still very simple, and marketing that is still traditional, namely only by word of mouth. The solution then provided by the community service to overcome this problem was to provide batik design training on shibori which is known as Shibotik, simple accounting bookkeeping training for SMEs either manually or simply computerized, as well as internet website development and training for marketing. The method approach applied is participatory training and supervision, partners will always be involved in every activity process. The output that has been achieved in this service is batik motifs applied to shibori, a simple accounting system for SMEs, and an internet website for marketing. With this training, partners are expected to have good skills and abilities in financial management, production and marketing.
KEPUTUSAN PENGGUNAAN E-WALLET SEBAGAI ALAT TRANSAKSI DIGITAL: SEBUAH KAJIAN LITERATUR 2012-2023 Banutama, Berty; Hatta, Atika Jauharia; Biyanto, Frasto; Kristiana, Deranika Ratna
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 4 (2024): Oktober
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i4.7025

Abstract

The use of e-wallets as a digital transaction tool has become a rapidly growing phenomenon in recent years. E-wallets offer various conveniences and benefits that encourage widespread adoption among consumers. This literature study aims to identify and analyze the factors that influence the decision to use e-wallets as a digital transaction tool. The research method used in this literature study is based on a review of 30 previous research articles, published in the period 2012-2023. The articles reviewed include publications from within and outside the country, with domestic articles indexed by Sinta and international articles indexed by Scopus. From this literature study, it was concluded that the main factors that influence the decision to use e-wallets as a digital transaction tool are ease of use, usefulness, security, social influence, performance expectancy, facilitating conditions, habits, hedonic motivations, effort expectancy, financial literacy, promotion, risk, price value, and trust. Meanwhile, the theories most widely used to explain this phenomenon are TAM and UTAUT. Implication of this research is providing insight for researcher to make it easier to find research gaps that have not been explored much in this field.
Analyzing Factors Influencing the Success of Currency Redenomination in Indonesia: A Literature Review Pramytha, Intan Anindya; Rafifah, Ula Restu; Hatta, Atika Jauharia; Santos, Alfredo Dos; Biyanto, Frasto
International Journal of Islamic Business and Management Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v5i1.1381

Abstract

This study aims to analyze the factors that affect the success of currency redenomination, focusing on the Indonesian context. The method used was a literature study in which 30 articles related to redenomination were reviewed to understand this topic comprehensively. The study results showed that factors such as inflation rate, risk of redenomination, public understanding, currency changes, and psychographic aspects significantly affected the success of redenomination. The contribution of this research lies in providing an in-depth analysis of the implementation of redenomination in Indonesia and policy recommendations that can aid in successful implementation, as well as providing a broader perspective on the practice of redenomination in various economic contexts.
Tata Kelola Gereja: Sebuah Tinjauan Sistematis Literatur Pramudya, Wisnu Haryo; Saputro, Julianto Agung; Hatta, Atika Jauharia
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.260

Abstract

This study is a qualitative research that aims to systematically examine the scholarly literature on church governance over the past three decades, with a focus on identifying key concepts, practices, challenges, and opportunities in church management from theological, organizational, and cultural perspectives. The primary issue addressed is the absence of a conceptual consensus and clear indicators of ecclesiastical governance success, as well as the lack of studies integrating systematic approaches across traditions and disciplines. This research addresses a gap in the literature by providing a comprehensive and systematic review of the evolution and practices of church governance. Utilizing the Systematic Literature Review (SLR) method based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines and the Scopus database, 20 selected scholarly articles were analyzed thematically and bibliometrically. The analysis reveals that church governance has evolved from hierarchical and centralized models toward more participatory and contextual patterns, influenced by social, political, and theological dynamics. The findings also highlight the importance of integrating Gospel values, transparency, congregational participation, and sensitivity to local contexts in designing governance models that are relevant in the modern era. Nonetheless, normative, structural, and cultural challenges remain significant obstacles to effective and inclusive church management practices.
DETERMINAN PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN SEKTOR INDUSTRI: SUDUT PANDANG TEORI STAKEHOLDER Athallah Yuniharto, Juan Daffa; Utami, Rizki Hanifah; Fayliencent, Ignatz Novrian; Hatta, Atika Jauharia
AKUNTANSI DEWANTARA Vol 8 No 1 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 1 APRIL 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i1.16491

Abstract

The purpose of this study was to examine the effect of profitability, company size, and independent commissioners on carbon emission disclosure in industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. This research used the proportion of independent commissioners as a proxy for good corporate governance (GCG), total assets as company size, and return on assets as a measure of company profitability. The sampling method was carried out using purposive sampling and 30 companies were obtained from 2018 to 2021, and obtained 104 observations. Using panel data regression analysis, the results show that profitability has a positive influence on carbon emissions disclosure, but not company size and good corporate governance. The results indicated that companies with high profitability tend to have sufficient funding to cover the costs incurred when reporting carbon emissions, so they tend to report more carbon emissions than companies that have low profitability. The results shown support evidence for Stakeholder theory.
IMPLEMENTASI SISTEM INFORMASI AKUNTANSI PERSEDIAAN PADA UKM BATIK DI KLATEN: SEBUAH STUDI KASUS Hatta, Atika Jauharia; Muadzi, Galuh Rama; Indraswono, Cahyo; Marwanta, Y. Yohakim
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18385

Abstract

This study aims to analyze the condition of the inventory accounting system, making design and implement the Batik Tulis Kunayah accounting information system in Klaten Regency. The subjects of this research were the SME Batik Tulis Kunayah actors in Klaten Regency, with the research procedures used being observation, interviews, documentation and training. This study used data presentation methods, development models, and drawing conclusions for the data analysis techniques. The results of the study in the form of designing an inventory accounting information system will then be implemented by SME Batik Tulis Kunayah in its business as an effort to apply the digital marketing concept. The implementation of an inventory accounting information system in Batik Tulis Kunayah SME has enormous potential to increase efficiency, data accuracy and the quality of decision making. implementation of an inventory accounting information system for UKM Batik Tulis Kunayah have enormous potential to improve efficiency, data accuracy and the quality of decision making. By this information, various benefits such as process automation, error reduction, increased productivity, and data acquisition can be achieved regularly.
MODEL OF INFORMATION SYSTEM OPERATION BASED ON TECHNOLOGY ACCEPTANCE MODEL FOR MICRO FINANCIAL INSTITUTIONS Jauharia Hatta, Atika
Journal of Economics, Business, and Accountancy Ventura Vol. 14 No. 3 (2011): December 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v14i3.52

Abstract

Credit union (CU) is an important financial institution for poor society and micro industriesin supporting the fact in which in credit unions, client doesn't require complicated clauseslike other micro finance companies. Yet, traditional ways in accounting system make limitationfor this institution efficient and effective in their operation. By applying an informationsystem, they can increase performance through repairing in planning and managing businessand easier in transaction activity. Thus, it will reduce operation costs. The main objective ofthe research is to develop an electronic transaction system (ETS) for credit unions (CUs) byidentifying determinants that are considered by managers and employees of credit unions inadopting the system. To investigate the determinants for adopting information system, theresearch uses Technology Acceptance Model (TAM) modified by other models such as TRA,TPB and DOI. Using Structural Equation, the result shows supporting evidence for TAM thatperceived ease of use and perceived usefulness are important determinants for adopting informationsystems.
THE COMPANY FUNDAMENTAL FACTORS AND SYSTEMATIC RISK IN INCREASING STOCK PRICE Jauharia Hatta, Atika; Sugeng Dwiyanto, Bambang
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 2 (2012): August 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.78

Abstract

Some factors in increasing stock price can be interesting when they are scrutinized. Whataffects the stock price so far has been the pursuit of any business recently. The research isaimed at identifying the effect of company fundamental factors (Earning per Share, PriceEarning Ratio, Debt to Equity Ratio, Current Ratio, Net Profit Margin, Dividend Payout Ratio,Return on Asset) to stock price and the extent of Beta (?) effect as measurement of systematicrisk in explaining the variance of prices in Indonesian Stock Exchange. Using regressionanalysis and McKinnon, White, and Davidson test (MWD test), the result found that thefunctional relational model is linier-log. According to the result of estimation to stock prices,it is discovered that EPS, PER, and HSM variables have positive and significant effects tostock prices, while DER and NPM variables have negative and significant effects. EPS is thedominant variable with strong relation to stock prices.
Co-Authors Algifari Algifari Anggreni Dian Kurniawati Arif Budiarto Aruman Athallah Yuniharto, Juan Daffa Bambang Sugeng Dwiyanto Banutama, Berty Bhakti Nur Istiqomah Algifari Bianka Andriyani, Bianka BIYANTO, FRASTO Cahyo Indraswono, Cahyo Deranika Ratna Kristiana Desti Sri Widaningsih Doddy Hapsoro Efraim Ferdinan Giri Eliya Isfaatun Emilia, Safira Putri Faradiba Alivia Rahma Fayliencent, Ignatz Novrian Ika Setya Reynata Julianto Agung Saputro Junaidi Marwanta, Y. Yohakim Marwanta, Y.Yohakim Matheas Prihargo Wahyandono Matheus Fanu Ahoinai Muadzi, Galuh Rama Muhammad Harris Maulana Muhammad Sabandi Nada Devita Limbong Naitili, Selviana Lelan Nurofik Nurofik Nurofik Nurofik, Nurofik Nyimas Belinda Thania Setiadi Oktyas Budiyati Pramytha, Intan Anindya Putri, Kamalia Putri, Melisa Tania Rafifah, Ula Restu Rahmawati, Nadia Fordia Safira Putri Emilia Santos, Alfredo Dos Sayyidah Nurul Kusuma Dewi Selviana Lelan Naitili Shita Lusi Wardani Theresia Trisanti Toyibah Kusumawati Tri Ciptaningsih Utami, Rizki Hanifah Valeria Flora Seran Winda Erlita Wisnu Haryo Pramudya Wisnu Pajogo Algifari