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All Journal Binus Business Review Airlangga Journal of Innovation Management
Holly Deviarti, Holly
Bina Nusantara University
Economics, Econometrics & Finance Social Sciences

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Evaluasi Pengungkapan Akuntansi Lingkungandalam Perspektif PT Timah (Persero) Tbk Deviarti, Holly; Ria, Rosinta
Binus Business Review Vol 3, No 2 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i2.1371

Abstract

Timah is the pride of the province of Bangka Belitung and its society, despite the presence of Timah mining directly harmful to the environment such as forests and water pollution. Nevertheless, PT Timah is very popular with environmental preservation activities and empowering the local community. The purpose of this study is to evaluate environment preservation associated with financial reporting. The issue of Green Accounting will be very interesting if it is supported by qualitative data as evidence. Using the descriptive method, and data retrieval literature and interviews with community of Bangka Belitung, it can be concluded that PT Timah has good action up the environment. The results of this study will enhance a good image for PT Timah.
Peran Wanita dalam Pemberdayaan Ekonomi Kecil: Mikro Kredit di Kelurahan Petojo Utara Deviarti, Holly
Binus Business Review Vol 1, No 2 (2010): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v1i2.1099

Abstract

Women have a responsibility to meet the basic needs of families, when the husband has not been successful in adequately meeting family needs. Micro credit is taken from the method of Amanah Ikhtiar Malaysia (AIM), and applied in Petojo area, Central Jakarta. AIM Registration need women as participants in the micro-credit. This process begins with data collection on testing the ability of debtors, make arrangements for borrowers to work properly and return the loan. Implementation took place in a period of 1 year and micro- credit borrowers are selected from low economy class community. Before granting loans, microcredit and financial records training implementing agencies provide religious discourse about trade. The meeting between executives and micro-credit borrowers are held every week, the show began with a reading of the pledge, read the Koran and religious lectures. The desired results of this activity is full loan repayments, improved morale, improved family economy, but the reality is not as expected, honesty issues, decreased productivity and have became a boomerang for micro credit in Petojo area. Criteria for successful micro-credit application is simple, namely the intention to repay debt with honesty, and good effort in improving the quality of life. 
Evaluasi Kurikulum Sekolah Menengah Jurusan Akuntansi Menjelang IFRS Deviarti, Holly; Kurniawati, Heny
Binus Business Review Vol 3, No 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1278

Abstract

The changing of financial accounting standard into International Financial Report Standard (IFRS) is the headline for all accountants, for professional public, company and academic accountants. The purpose of this research is to evaluate the curriculum of vocational high school (SMK) accounting major in the advance of applying IFRS. The method used is descriptive explorative approach. This research started through library research, interview with teachers, hold trainings and questionnaire, and analyze the activities. The result showed that SMK in accounting major is not ready yet for the advance of IFRS convergence in 2012, so does the knowledge socialization among teachers and instructors. The researcher recommended holding the preparation for PSAK in IFRS convergence curriculum-based (in cooperation with fostering directorate of vocational high school), training for teachers, arranging accounting books or modules, and adding subjects about IFRS for opening knowledge.
Analisis Cost Volume Profit sebagai Alat Bantu Manajemen dalam Rangka Perencanaan Laba dengan Penerapan Teori Kendala pada PT Skylite Surya Internusa Deviarti, Holly; Ayu, Melati
Binus Business Review Vol 2, No 1 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i1.1160

Abstract

PT Skylite Solar Internusa is an industrial company that produces the houses lights and panel box. The purpose of this study is to help companies classify costs according to the behavior of costs, determine the calculation of the break event point of multiproduct, profit planning, and to overcome the constraints that occured in the company. The authors obtained data directly to the companys research and interviews with relevant parties, such as the production and the accounting department. The increase in profit in the fiscal year period 2009 due to demand for homes increased light and panel box. It can be concluded that the application of Cost-Volume-Profit analysis by using the break event point multiproduct can help management to determine how much sales volume may decline from the volume of sales is budgeted by the company and the company can make profit plan in 2010.
The QRIS Effect: What Truly Motivates MSMEs to Go Digital? Fauziah , Kinkan Wandana Ayu; Juwiyan, Yowelcy Lovea; Lestari, Made Irma; Kurniawati , Heny; Deviarti, Holly
Airlangga Journal of Innovation Management Vol. 6 No. 2 (2025): Airlangga Journal of Innovation Management
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ajim.v6i2.72231

Abstract

QRIS is now usable in several countries through partnerships,enabling Rupiah-based transactions abroad. This study aims to determine the analysis of the effect of QRIS fees, transaction security, service benefits and ease, and use on interest in using QRIS in buying and selling transactions for MSMEs in Indonesia. This study uses primary data obtained from the collection method on a questionnaire with sampling by purposive sampling method. The questionnaire was randomly distributed online to MSMEs in Indonesia. The questionnaire contains items that need to be completed and sent using the google forms platform. As much as 100 data samples tested with data analysis using the Structural Equation Model (SEM) method through the Partial Least Squares (PLS) approach by conducting a convergent validity test, a discriminant validity test, a reliability test, a determination coefficient test (R2), and a path coefficient test. The results showed that QRIS fees, transaction security, service benefits and ease, and use simultaneously had positive and significant effects on interest in using QRIS in buying and selling transactions for MSMEs in Indonesia. Bank Indonesia needs to pay attention to these factors in the broader implementation of QRIS. It needs more promotion to introduce the benefits of QRIS usage for Indonesian MSMEs. This research provides help to policymakers develop QRIS.
Co-Authors Fauziah , Kinkan Wandana Ayu Heny Kurniawati Juwiyan, Yowelcy Lovea Kurniawati , Heny Made Irma Lestari Melati Ayu, Melati Ria, Rosinta