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All Journal Jurnal Ilmiah Wahana Akuntansi Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Indonesian Journal of Economics and Management
Novianto, Robertus Ary
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Perbandingan atas ROA Sebelum dan Setelah Penerbitan Laporan Keberlanjutan Wijaya, Aida; Novianto, Robertus Ary
Jurnal Ilmiah Wahana Akuntansi Vol. 18 No. 2 (2023): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/Wahana.18.024

Abstract

Sustainability Development Goals had become a mandatory activity for public company in Indonesia. It is according to the regulation from the Financial Service Audthority – FSA No.51/OJK.03/2017. The regulation requires that public companies follow the items to be done and then report it in the Sustainability Report. Along with the integration of the sustainability activity into the operational activity of companies, it is assumed that there would be a change toward better company performance. Using the paired sample t-test, this research analyzed the difference of company’s performance before and after the issuance of its Sustainability Report. Using Return On Assets as the proxy of the perfomance, the research found that there was no significant difference of it before and after the issuance of Sustainability Report
Employee Performance: Interaction Between Total Quality Management and Self Esteem Study in Soe Manufacturing Company Veronica Christina; Novatiani, Ait; Sarumpaet, Tetty Lasniroha; Asikin, Bachtiar; Novianto, Robertus Ary
Indonesian Journal of Economics and Management Vol 4 No 2 (2024): Indonesian Journal of Economics and Management (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i2.5515

Abstract

Good employee performance is very important for the company because it shows that the company's goals are achieved. This research was conducted to find solutions to the problems faced by one of the state-owned manufacturing companies. The condition factor, namely total quality management, which interacts with individual characteristics, namely self-esteem, is the solution variable in this study. Company employees are a population element, the sample is determined using probability sampling technique with a total sample of 87 employees. Moderated regression analysis is used to process data obtained with SPSS software. The results of the study found that self-esteem can be a quasi moderator of the effect of TQM on employee performance. The research findings are expected to be useful for improving employee performance and can be used by other parties who are interested in researching the fields of management accounting and behavioral accounting.
Kompetensi Sumber Daya Manusia Dalam Meningkatkan Kualitas Informasi Keuangan UMKM Novatiani, R Ait; Christina, Veronica; Novianto, Robertus Ary; Sarumpaet, Tetty Lasniroha; Wijaya, Aida
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2521

Abstract

UMKM actors experience difficulties in presenting financial information based on SAK-EMKM, the reason is that MSME actors do not have the ability to present quality financial information. Therefore, in order for UMKM financial information to have quality, it can be realised with competent human resources. This research aims to analyse human resources that have competence, UMKM financial information that has quality and test human resource competencies that affect quality financial information. The population is UMKMs in the agricultural sector in Mekarmanik Village, Cimenyan District, Bandung Regency, totalling 50 people. The findings show that human resource competencies are good, UMKM financial information is of high quality and human resource competencies have an influence on the quality of UMKM financial information.
Pemahaman Akuntansi dan Kemampuan Pelaku UMKM Terhadap Penyajian Laporan Keuangan Novatiani, R. Ait; Christina, Veronica; Bachtiar, Bachtiar; Novianto, Robertus Ary; Sarumpet, Tetty Lasniroha; Wijaya, Aida
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2006

Abstract

Many MSME actors in carrying out their business activities do not carry out accounting books, especially in their operational activities, which have an impact on not presenting financial reports, this is due to inadequate understanding of accounting and MSME actors do not have the ability to present quality financial reports. The purpose of the research is to partially analyse the understanding of accounting and the ability of MSME actors to present financial statements. The sample is 65 MSME players in the industrial sector in Mekarmanik Village, Cimenyan District, Bandung Regency. The findings prove that partially accounting understanding and the ability of MSME actors affect the presentation of financial statements.
Co-Authors Asikin, Bachtiar Bachtiar Bachtiar Christina, Veronica R. Ait Novatiani Sarumpaet, Tetty Lasniroha Sarumpet, Tetty Lasniroha Veronica Christina Wijaya, Aida