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The initial accountant competency of final year accounting students Weli Weli; Almatius Setya Marsudi
International Journal of Evaluation and Research in Education (IJERE) Vol 11, No 3: September 2022
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v11i3.22575

The development of information technology towards the 4th industrial revolution era brought changes to business processes in various industries, which will eventually have an impact on jobs in the accounting field. Accountants must be adaptable and competent to work as accounting professionals. Therefore, this study aimed to analyze the perceptions of final-year accounting students regarding knowledge competence, soft skills, information technology capabilities, and perceptions of readiness to enter the workforce. It also analyzed whether these competencies affect students' readiness to enter the workforce. In this study, the soft skills competencies are dimensions of intellectual, personal, organizational, internal, and communication competencies, and ethics in accounting. The data was collected using a questionnaire based Google Form given to several universities in Indonesia that were willing to distribute the forms to their accounting students. A descriptive method was used for data and confirmatory factor analysis and data processing was performed with the help of statistical package for the social sciences (SPSS) and partial least squares (SmartPLS) programs. The results showed that soft skills competencies had a higher score compared to accounting and information technology competencies. Furthermore, there was a significant influence between competence and work readiness of accounting students. This study provides information in the preparation of the accounting curriculum to consider various competencies following industry needs.

FRAUD PENTAGON AND POTENTIAL BANKRUPTCY AT PROPERTY & REAL ESTATE COMPANY Justin Axel Irawan; Weli Weli
AJAR Vol 5 No 02 (2022): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v5i02.341

The purpose of this study is to analyze the effect of indicators on pentagon fraud on potential bankruptcy in property & real estate companies for the 2018 - 2020 reporting year. Pentagon fraud consists of indicators of pressure, rationalization, capability, arrogance, and opportunity while potential bankruptcy uses the Zmijewski model. Data was collected using content analysis methods from financial reports and annual reports obtained from the official website of the Indonesia Stock Exchange (IDX) and the company's official website. The method of data analysis was carried out using regression analysis with the help of SPSS software. The results of the analysis of 129 company report data show that only one indicator of the fraud pentagon has an effect on the potential for bankruptcy, namely pressure. There is no empirical support for other indicators, namely Rationalization, Capability, Arrogance and Opportunity for potential bankruptcy. This study provides a theoretical contribution to the study of the fraud pentagon and the potential for bankruptcy. A better understanding of indicators of fraud enables companies to prevent potential bankruptcy.

Pengaruh Pengungkapan Pengendalian Internal Terhadap Kinerja Perusahaan Dengan Biaya Ekuitas dan Independensi Dewan Komisaris Sebagai Variabel Moderasi Davin Angkawijaya; Catalia Luciana; Weli Weli; Michael Valentine Chandra
Jurnal Akuntansi Bisnis Vol 20, No 2: September 2022
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v20i2.4942

Penelitian ini dilakukan untuk menganalisis pengaruh pengungkapan pengendalian internal terhadap kinerja perusahaan dengan biaya ekuitas dan independensi dewan komisaris sebagai variabel moderasi. Biaya ekuitas dan proporsi dewan komisaris independen berkaitan erat dengan pengungkapan informasi pengendalian internal dalam mengurangi asimetri informasi sehingga diduga akan memoderasi hubungan pengungkapan informasi pengendalian internal dengan kinerja perusahaan. Sampel diambil dari sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2021. Berdasarkan kriteria-kriteria penelitian yang telah ditetapkan, didapatkan sebanyak 40 observasi berhasil dikumpulkan. Berdasarkan hasil pengujian hipotesis, ditemukan hasil bahwa variabel pengungkapan pengendalian internal berpengaruh terhadap kinerja perusahaan dan variabel biaya ekuitas memperkuat hubungan tersebut. Selain itu, variabel proporsi komisaris independen tidak memoderasi dalam hubungan pengungkapan pengendalian internal terhadap kinerja perusahaan. Maka dari itu, hasil penelitian menunjukkan bahwa proporsi komisaris independen tidak berperan sebagai variabel moderasi antara hubungan pengungkapan pengendalian internal dan kinerja perusahaan

PERAN TATA KELOLA PERUSAHAAN PADA PENGARUH PENGUNGKAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN KESEHATAN Weli Weli; Yostian Hadinata; Tiffany Tiffany; Victoria Bella; Natasha Vania Devi
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1412

The purpose of this study was to analyze the effect of the internal control system disclosure on the performance of companies with corporate governance as measured by the proportion of independent commissioners as a moderating variable. Data analysis using descriptive analysis method and hypothesis testing with path analysis using PROCESS and SPSS. The research population is the annual report of health sector companies that have been listed on the Indonesia Stock Exchange from 2018-2021. The sample used was 62 company reports which were collected by purposive sampling method. The results of the data analysis found that the internal control disclosure variable had a significant effect on company performance and the corporate governance variable moderated the relationship between internal control disclosures and company performance.

PERAN TATA KELOLA PERUSAHAAN PADA PENGARUH PENGUNGKAPAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA PERUSAHAAN KESEHATAN Weli Weli; Yostian Hadinata; Tiffany Tiffany; Victoria Bella; Natasha Vania Devi
Jurnal Bisnis dan Akuntansi Vol. 25 No. 1 (2023): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v25i1.1412

The purpose of this study was to analyze the effect of the internal control system disclosure on the performance of companies with corporate governance as measured by the proportion of independent commissioners as a moderating variable. Data analysis using descriptive analysis method and hypothesis testing with path analysis using PROCESS and SPSS. The research population is the annual report of health sector companies that have been listed on the Indonesia Stock Exchange from 2018-2021. The sample used was 62 company reports which were collected by purposive sampling method. The results of the data analysis found that the internal control disclosure variable had a significant effect on company performance and the corporate governance variable moderated the relationship between internal control disclosures and company performance.

The Relationship Between Dividend Announcements And Ex-Dividend Dates On Stock Prices Before And During The Pandemic In The Indonesian Stock Market Weli Weli; Christabella Handayani
Jurnal Akuntansi Vol. 14 No. 3 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.3.229-240

The ongoing discourse surrounding the ramifications of dividend announcements and ex-dividend dates on stock prices persists, particularly against the backdrop of the Covid-19 pandemic's significant upheaval on the Indonesian economy, including its stock market. Thus, this study endeavors to delve into the intricate dynamics of how dividend announcements and ex-dividend dates influence stock prices, coupled with an exploration of investor reactions amidst the pandemic. Focusing on companies listed on the IDX that dispensed dividends from 2018 to 2021, this research adopts a purposive sampling approach, yielding a robust dataset comprising 181 observations. Leveraging descriptive analysis and hypothesis testing via SPSS software, the study unravels compelling insights. Notably, it unveils a positive nexus between dividend announcements, the pandemic, and stock prices. Intriguingly, however, the ex-dividend date appears to exert negligible impact on stock prices, challenging conventional wisdom. By shedding light on these dynamics, this research contributes to a deeper understanding of market behavior amidst dividend-related events and the unprecedented disruptions posed by the Covid-19 pandemic, offering valuable insights for investors and policymakers.

Pelatihan Pencatatan Transaksi Keuangan Berbasis Android untuk UMKM di Desa Bojong Kulur - Bogor Weli Weli; Syarief Darmoyo
Amalee: Indonesian Journal of Community Research and Engagement Vol. 7 No. 1 (2026): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v7i1.2335

This training was conducted to address the needs of MSMEs in Bojong Kulur Village, Bogor, regarding digital bookkeeping. Although MSME owners in Bojong Kulur Village had previously attended several accounting training sessions, MSMEs still faced obstacles in consistently recording financial transactions. The purpose of the activity is to introduce an Android-based bookkeeping application for MSMEs. The activity was carried out at the Bojong Kulur Village Hall. The method used is a presentation accompanied by practice using the SiApik Android application. In addition, a simulation using video recordings includes usage guidelines at the end of the activity, before participants fill out the activity evaluation. The training participants were 71 MSME owners. The purpose of this training is for each participant to record financial transactions using a free Android-based application consistently. The evaluation results showed that participants felt the benefits of using the SiApik application, and overall, the training activities were considered good. However, participants' suggestions indicated that they needed individual assistance in applying it to their companies. Another suggestion is that training on calculating production costs is necessary. This suggestion will be followed up on in the next activity.

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