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<![CDATA[CARBON EMISSION ACROSS MANY SPECTRUMS USE IN MULTI-INCOME GROUPS COUNTRIES IN THE WORLD ]]>
<![CDATA[Danny Ivan Rantung]]>;
<![CDATA[Nouke Sysca Oroh]]>;
<![CDATA[Ika Prayanthi]]>
<![CDATA[ Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022 ]]>
Publisher : <![CDATA[SEAN Institute ]]>
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<![CDATA[The purpose of the study is to determine specifically examine the quadratic impact of economic growth, consumption of renewable and non-renewable energy, depletion of natural resources, and population levels in all countries in the world which are grouped into 4 income groups namely high-, low-, middle- and upper-income groups. and lower middle. The data used in this study is panel data from all countries in the world for 29 years from 1990 to 2018 with 6 variables. The model has been developed and the instrument used in this research is STATA version 14. Regression result show that for countries in the low, upper middle and lower middle-income groups, the results are significant for square of economic growth contributes to the increase in the amount of carbon dioxide emissions. Consumption of non-renewable energy for countries in the high- and low-income groups were significant to the amount of carbon dioxide emissions. Consumption of renewable energy in all income groups of countries in the world, the correlation between increased consumption of renewable energy and total carbon dioxide emissions is negative with significant alpha value. Increasing deforestation has a negative correlation with the amount of carbon emissions. Countries in the high- and low-income groups were found to be significant and countries in the upper and lower middle-income groups were not significant.]]>
<![CDATA[Literature Review: Multiparadigm Accounting Research ]]>
<![CDATA[Danny Ivan Rantung]]>;
<![CDATA[Nouke Sysca Oroh]]>;
<![CDATA[Ika Prayanthi]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v9i2.6599
<![CDATA[The objective of this paper is to explore all related literature with multiparadigm accounting research approaches. The literature search strategy begins by looking at literature from sources in the forms of books or sources originating from several databases or search engines including open knowledge maps, google scholar, and z-library. The keywords used for the search are “accounting: science with various paradigms, multiparadigm accounting research, accounting paradigm and paradigm accounting”. From the results of searching and reviewing the literature, including books, journal articles and other electronic sources, various kinds of multiparadigm accounting research were obtained. By knowing the benefits of each of the paradigm viewpoints that have been described, it is good if we take a mixed paradigm approach in accounting research so that research results are of higher quality because they are not only based on one paradigm. Even though in one research using one accounting paradigm, those of us who strongly believe in a certain paradigm still have an open mind towards other paradigms thus enriching our views so that in studying accounting all paradigms are believed to complement one another. This research will greatly contribute to academics in viewing accounting from various perspectives. This literature review classifies multiparadigm accounting research based on more specific groups.]]>
<![CDATA[Factors Affecting Accounting Information System Performance ]]>
<![CDATA[Jihan Abigail]]>;
<![CDATA[Elvis Ronald Sumanti]]>;
<![CDATA[Ika Prayanthi]]>
<![CDATA[ JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 9, No 2 (2022): Desember ]]>
Publisher : <![CDATA[Universitas Islam Islam Sumatera Utara ]]>
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DOI: 10.30743/akutansi.v9i2.6618
<![CDATA[The objective of this study is to examine and find empirical evidence of factors that impacts Accounting Information System (AIS) performance among others user involvement in AIS development, technical capability of AIS personnel, size of organization, management support, formalization of AIS development, and user training and education program. The population used in this study are organizations listed in North Minahasa Regional Work Units in the year 2020. By means of purposive sampling method, this research had gathered primary data in the form of questionnaires from 60 respondents from 22 governmental organizations. The result from linear regression testing showed that only management support and formalization of AIS development had significant positive impacts on AIS performance. On the other hand, user involvement in system development, individual technical skills, size of organization, and user training and education were found to have no significant impacts on AIS performance. ]]>
<![CDATA[Comparative analysis and the impact of the implementation of the profit-sharing scheme of gross split oil and gas on the investment value of upstream oil and gas ]]>
<![CDATA[Danny Ivan Rantung]]>;
<![CDATA[Nouke Sysca Oroh]]>;
<![CDATA[Ika Prayanthi]]>
<![CDATA[ International Journal of Applied Finance and Business Studies Vol. 10 No. 3 (2022): December: Applied Finance and Business Studies ]]>
Publisher : <![CDATA[Trigin Publisher ]]>
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<![CDATA[This research wants to prove whether when Indonesia implemented the rules for implementing the gross split profit sharing scheme in 2017 it had an impact on decreasing upstream oil and gas investment in the following years. Is there a significant difference regarding this upstream oil and gas investment before and after the determination of the implementation of the gross split profit sharing scheme. What are the trends in matters related to upstream oil and gas activities starting from upstream oil and gas investment values, oil, and gas production, signing of new contracts both conventional and non-conventional oil and gas, oil and gas reserves, and oil and gas drilling charts. Using quantitative descriptive research, proves that there is no significant difference in the value of stock investment both before and after the implementation of the gross split profit sharing scheme in 2017 with some interesting trend descriptive analysis. For future researchers, they can conduct research on a longer period in the coming years to get a better trend pattern.]]>
<![CDATA[EVALUASI PENERAPAN SISTEM INFORMASI AKUNTANSI, SISTEM PENGENDALIAN INTERNAL, DAN KUALITAS LAPORAN KEUANGAN DAERAH ]]>
<![CDATA[Ika Prayanthi]]>;
<![CDATA[Prilisita Olivia Salangka]]>
<![CDATA[ Klabat Accounting Review Vol 1 No 1 (2020): Klabat Accounting Review ]]>
Publisher : <![CDATA[UNKLAB Business School ]]>
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DOI: 10.60090/kar.v1i1.456.41-55
<![CDATA[This study aims to obtain information related to the application of accounting information systems, internal control systems and the quality of financial reports in the Regional Government of Manado City. The method used in this research is descriptive method. Respondents who filled out the questionnaire were divided into two groups, namely the finance department employees to answer questions related to the application of accounting information systems and internal control systems, and the other group was the finance inspectorate who answered questions related to the quality of financial statements. The number of respondents for the first group was 40 employees in the finance department, while for the second group, the inspectorate was 25 people. The results of the study found that more than 50 percent of employees in the finance department agreed to state that the effective accounting information system and internal control system had been implemented in accordance with existing procedures. Likewise with the variables related to the quality of financial statements, it was found that more than 50% of the inspectorates agreed that the financial reports produced by the Regional Government of Manado City were already qualified. The results of the study can be the basis for the Regional Government of Manado City to maintain and even improve performance in processing finance and administration in presenting financial statements. Keywords: Accounting information system, internal control system, quality of financial statement Penelitian ini bertujuan untuk mendapatkan informasi terkait penerapan sistem informasi akuntansi, sistem pengendalian internal serta kualitas laporan keuangan di Pemerintah Daerah Kota Manado. Metode yang digunakan dalam penelitian ini adalah metode deskriptif. Responden yang mengisi kuesioner ini dibagi menjadi dua kelompok yakni karyawan bagian keuangan untuk menjawab pertanyaan terkait penerapan sistem informasi akuntansi dan sistem pengendalian internal, serta kelompok yang lainnya adalah inspektorat bagian keuangan yang menjawab pertanyaan terkait kualitas laporan keuangan. Adapun jumlah responden untuk kelompok pertama yakni karyawan bagian keuangan berjumlah 40 orang sedangkan untuk kelompok kedua yakni inspektorat adalah sejumlah 25 orang. Hasil penelitian mendapati bahwa lebih dari 50 persen karyawan bagian keuangan setuju menyatakan bahwa telah diterapkannya secara efektif sistem informasi akuntansi dan juga sistem pengendalian internal telah diterapkan sesuai dengan prosedur yang ada. Demikian juga dengan variabel terkait kualitas laporan keuangan, didapati bahwa lebih dari 50% para inspektorat setuju bahwa laporan keuangan yang dihasilkan oleh Pemerintah Daerah Kota Manado adalah sudah berkualitas. Hasil penelitian dapat menjadi basis agar Pemerintah Daerah Kota Manado mempertahankan bahkan meningkatkan kinerja dalam mengolah keuangan serta administrasi dalam menyajikan laporan keuangan. Kata kunci: Kualitas laporan keuangan, sistem informasi akuntansi, sistem pengendalian internal]]>
<![CDATA[PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI DAN PERCEIVED USEFULNESS TERHADAP KEPUASAN PENGGUNA SISTEM INFORMASI AKUNTANSI ]]>
<![CDATA[Ika Prayanthi]]>;
<![CDATA[Erienika Lompoliu]]>;
<![CDATA[Ricky Devito Langkedeng]]>
<![CDATA[ Klabat Accounting Review Vol 1 No 2 (2020): Klabat Accounting Review ]]>
Publisher : <![CDATA[UNKLAB Business School ]]>
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DOI: 10.60090/kar.v1i2.475.1-11
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh kualitas sistem, kualitas informasi dan perceived usefulness terhadap kepuasan pengguna sistem informasi akuntansi, dan melihat perbedaan kepuasan pengguna sistema informasi dari masing-masing bank. Variabel bebas pada penelitian ini adalah kualitas sistem, kualitas informasi dan perceived usefulness, sedangkan untuk variabel terikat adalah kepuasan pengguna. Desain penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif kausal dan teknik análisis regresi linear berganda dengan alat bantú statistik SPSS. Hasil penelitian menunjukkan bahwa kualitas sistem memiliki pengaruh yang signifikan terhadap kepuasan pengguna sistem informasi akuntansi, sedangkan kualitas informasi dan perceived usefulness tidak memiliki pengaruh yang signifikan terhadap kepuasan pengguna sistema informasi akuntansi, sedangkan masing-masing bank tidak menujukkan perbedaan yang signifikan terkait kepuasan pengguna sistema informasi akuntansi. Kata kunci: Kepuasan pengguna, kualitas informasi, kualitas sistem, perceived usefulness]]>
<![CDATA[EVALUASI SISTEM INFORMASI AKUNTANSI: SIKLUS PENJUALAN (STUDI KASUS PADA PT JACCS MPM FINANCE MANADO) ]]>
<![CDATA[Marginia Laura Witjahjono]]>;
<![CDATA[Inri Ira Kartini Langoy]]>;
<![CDATA[Ika Prayanthi]]>
<![CDATA[ Klabat Accounting Review Vol 3 No 2 (2022): Klabat Accounting Review ]]>
Publisher : <![CDATA[UNKLAB Business School ]]>
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DOI: 10.60090/kar.v3i2.882.43-71
<![CDATA[This study aims to evaluate the revenue cycle of accounting information system in finance companies, case study at PT JACCS MPM Finance Manado, and to evaluate the business process in the revenue cycle and how the accounting information system is applied to the revenue cycle at PT JACCS MPM Finance Manado. This study uses the snowball sampling method, which is a sampling technique by conducting interviews so that the information needed by researchers can be fulfilled. The procedures associated with data collection are divided into three types of activity: interviews, observations and questionnaires. According to the data obtained from the revenue cycle of PT JACCS MPM Finance Manado which is presented in the form of a flowchart. This research conducted a comparison of the theory and practice applied which was not in accordance with the existing theory, so a risk analysis was carried out related to the implemented business process at PT JACCS MPM Finance Manado. Based on research conducted on the Evaluation of Revenue Cycle Accounting Information Systems at PT JACCS MPM Finance Manado by comparing the theory and practice carried out most of them have met the standards and theories of sales accounting information systems, especially in the types of financing companies. Keywords: Accounting Information System, Flowchart, Revenue Cycle. Penelitian ini bertujuan untuk mengevaluasi sistem informasi akuntansi siklus penjualan pada perusahaan pembiayaan, studi kasus pada PT JACCS MPM Finance Cabang Manado, serta untuk mengevaluasi bagaimana proses bisnis pada siklus penjualan serta bagaimana mekanisme sistem informasi akuntansi yang diterapkan terkait siklus penjualan pada PT JACCS MPM Finance Cabang Manado. Penelitian ini menggunakan metode snowball sampling yang merupakan teknik pengambilan sampel dengan melakukan wawancara agar informasi yang dibutuhkan peneliti dapat terpenuhi. Adapun prosedur terkait dengan pengambilan data yang terbagi atas tiga jenis aktivitas yaitu wawancara, observasi dan kuesioner. Dari hasil pengumpulan data maka diperoleh siklus penjualan dari PT JACCS MPM Finance Cabang Manado yang disajikan dalam bentuk flowchart. Penelitain ini melakukan perbandingan teori serta praktek yang diterapkan perusahaan ternyata belum sepenuhnya sesuai dengan teori yang ada, sehingga dilakukan analisa resiko terkait proses bisnis yang dilakukan pada PT JACCS MPM Finance Cabang Manado. Berdasarkan hasil penelitian yang dilakukan mengenai Evaluasi Sistem Informasi Akuntansi Siklus Penjualan yang ada di PT JACCS MPM Finance Cabang Manado dengan melakukan perbandingan teori dan praktek yang dilakukan sebagian besar sudah memenuhi standar dan teori sistem informasi akuntansi penjualan khususnya pada jenis perusahaan pembiayaan. Kata kunci: Sistem Informasi Akuntansi, Siklus Penjualan, Flowchart.]]>
<![CDATA[PENGARUH DEWAN DIREKSI, KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN PADA SEKTOR MAKANAN DAN MINUMAN ]]>
<![CDATA[Ika Prayanthi]]>;
<![CDATA[Christine Natalia Laurens]]>
<![CDATA[ Klabat Journal of Management Vol 1 No 1 (2020): Klabat Journal of Management ]]>
Publisher : <![CDATA[Faculty of Economics and Business, Universitas Klabat ]]>
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DOI: 10.60090/kjm.v1i1.450.66-89
<![CDATA[The Purpose of this study is to examine whether there is an effect between the variables of the board of directors, independent commissioners, and audit committees on return on equity in the food and beverage sector listed on the Stock Exchange in 2013-2017. Through purposive sampling techniques, there are 12 numbers of food and beverage industry companies that are consistently listed on the Indonesia Stock Exchange in 2013-2017. The method used in this study is an associative method using multiple regression. Statistical test results found that the variable number of board of directors, the proportion of independent commissioners, and the audit committee simultaneously influence the return on equity. If seen each variable has a different magnitude of influence of financial performance. The number of directors has a significant negative effect on return on equity, the proportion of independent directors has a significant positive effect on return on equity, but the audit committee variables does not have a significant effect on return on equity Tujuan penelitian ini adalah untuk menguji apakah terdapat pengaruh antara variabel dewan direksi, komisaris independen, dan komite audit terhadap return on equity pada sektor makanan dan minuman yang tercatat di BEI tahun 2013 – 2017. Melalui teknik purposive sampling, terdapat 12 jumlah perusahaan industri makanan dan minuman yang konsisten terdaftar di Bursa Efek Indonesia tahun 2013 – 2017. Metode yang digunakan dalam penelitian ini adalah metode asosiatif dengan menggunakan regresi berganda. Hasil uji statistik mendapati bahwa variabel jumlah dewan direksi, proporsi komisaris independen, dan komite audit secara simultan berpengaruh terhadap return on equity. Jika dilihat masing-masing masing-masing variabel memiliki besaran pengaruh yang berbeda terhadap kinerja keuangan. Jumlah dewan direksi memiliki pengaruh negatif signifikan terhadap return on equity, proporsi komisaris independen memiliki pengaruh positif signifikan terhadap return on equtiy, tetapi variabel komite audit tidak memiliki pengaruh yang signifikan terhadap return on equity.]]>
<![CDATA[DESIGN OF ACCOUNTING INFORMATION SYSTEM AT SEVENTH-DAY ADVENTIST CHURCH TAMAN HARAPAN CONGREGATION RAP-RAP AIRMADIDI ]]>
<![CDATA[Ika Prayanthi]]>;
<![CDATA[Meily Yoke Betsy Kalalo]]>;
<![CDATA[Herman Karamoy]]>
<![CDATA[ ACCOUNTABILITY Vol. 12 No. 2 (2023): Accountability ]]>
Publisher : <![CDATA[Universitas Sam Ratulangi ]]>
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DOI: 10.32400/ja.49981.12.2.2023.56-69
<![CDATA[The Seventh-day Adventist Church of Taman Harapan Rap-Rap congregation must design an accounting information system mechanism. This study aims to develop accounting information system mechanisms. This research used the case study method to evaluate congregational financial management practices and the modified waterfall method for creating accounting information system mechanisms. The congregation has not fulfilled most of the implementation of an effective accounting information system, so urgent improvements are needed. Accounting information systems are designed based on accounting information systems tailored to user needs. To improve the quality of accounting information systems, researchers also designed templates in Microsoft Excel to facilitate recording and providing congregational financial statements. With the new system, the resulting financial statements are expected to be more accurate, available when needed, and reliable.]]>
<![CDATA[PENGARUH ASIMETRI INFORMASI, PERENCANAAN PAJAK, DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA PADA PERUSAHAAN CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Liansin Tampilan]]>;
<![CDATA[Yuniken Evelin Suak]]>;
<![CDATA[Ika Prayanthi]]>
<![CDATA[ Jurnal Penelitian Akuntansi (JPA) Vol 4, No 2 (2023): Oktober ]]>
Publisher : <![CDATA[Universitas Pelita Harapan ]]>
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<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh asimetri informasi, perencanaan pajak, beban pajak tangguhan, terhadap manajemen laba. Adapun implikasi dari penelitian ini adalah untuk membantu investor dalam pengambilan keputusan investasi, membantu regulator memahami teknik dan motif manajemen laba agar dapat mengidentifikasi praktik yang melanggar aturan, serta dapat memberikan kontribusi sebagai referensi bahan pembanding dengan penelitian terdahulu terkait manajemen laba bagi akademisi. Sampel pada penelitian ini terdiri dari 37 perusahaan consumer goods yang dipilih secara purposive sampling. Data dalam penelitian ini diperoleh dari laporan keuangan yang tersedia di IDX, Yahoo Finance, dan website perusahaan. Desain penelitian menggunakan pendekatan kuantitatif dengan metode explanatory dan teknik analisis regresi linear berganda dengan alat bantu SPSS. Hasil penelitian menunjukan bahwa asimetri informasi, perencanaan pajak, dan beban pajak tangguhan secara simultan berpengaruh signifikan terhadap manajemen laba. Selanjutnya, perencanaan pajak secara parsial berpengaruh terhadap manajemen laba.]]>
