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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Samudra Ekonomi dan Bisnis Journal of Economics, Business, Management, Accounting And Social Sciences
Tunya, Maria Grasella
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Aplikasi Siskeudes dan SPI terhadap Kualitas Laporan Keuangan Desa dengan Kompetensi SDM sebagai Variabel Pemoderasi Tunya, Maria Grasella; Riharjo, Ikhsan Budi; Ardini, Lilis
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 3 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i3.7631

Abstract

The research aims to examine the influence of the use of village financial system applications and internal control systems on the quality of village financial reports, with human resource competency as a moderating variable. This quantitative research uses a moderated regression data analysis method. The results show that the use of village financial system applications and internal control systems is proven to have a positive effect on the quality of village financial reports, while the human resource competency obtained does not moderate the influence of the use of village financial system applications on the quality of village financial reports or the influence of the internal control system on the quality of village financial reports. The recommendation given is that improving the quality of human resources using the system is a point that village officials need to pay attention to.
Analisis Kinerja Keuangan pada Perusahaan Manufaktur Sub Sektor Tekstil dan Garment yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2023 Jaeng, Theresa Yuliana; Tunya, Maria Grasella; Gula, Valeria Eldyn
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 2 (2025): JANUARY 2025
Publisher : PUTRA JAWA PUBLISHER

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Abstract

The aim of this research was to evaluate the financial performance of manufacturing companies in the textile and garment sector that are listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 by analyzing various financial ratios such as liquidity, solvency, profitability, and activity. The study utilized secondary data and employed a quantitative research approach, focusing on 18 companies as the subjects. Data was collected through documentation methods. The findings revealed that only PT. Tifico Fiber Indonesia Tbk consistently maintained a high liquidity ratio each year, indicating a strong financial position. Both PT Buana Artha Anugerah Tbk and PT. Tifico Fiber Indonesia Tbk were noted to be solvent companies as they maintained low debt ratios throughout the years. Additionally, PT. Panasia Indo Resources Tbk demonstrated impressive profitability over the past three years. Uni-Charm Indonesia Tbk and PT Pan Brothers Tbk also performed well in terms of activity ratios, surpassing industry benchmarks.  
Conversion of the Belis Benjer Tradition into Financial Statements as a Form of Economic and Cultural Value in the Customary Law of Lusitada Village Jaeng, Wihelmina Maryetha Yulia; Tunya, Maria Grasella; Meka, Kornelius Yoseph Paga
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2938

Abstract

This study analyses the belis benjer tradition in Lusitada Village, Sikka Regency, as a form of economic and cultural value within customary law. The belis tradition, which involves the exchange of goods and animals between men and women in customary marriages, is transformed into financial statements to understand the economic aspects of this tradition. The purpose of the study is to convert the Belis Benjer tradition into a financial statement format that can provide the people of Lusitada Village with an understanding of the values and culture inherent in customary law, while also preserving the local culture. The method employed is a Mixed-Methods Approach with a sequential exploratory design, comprising four stages: collection and analysis of qualitative data, identification of features for testing, quantitative testing of the designed features, and interpretation of the test results. The research results indicate that the conversion of the belis benjer tradition into financial statements shows higher profits for women than for men; however, culturally, belis serves as a recognition of women's dignity and reinforcement of family relationships. This research is expected to provide useful information for the preservation of the belis tradition in Lusitada Village as well as for customary management policies that are more in line with local customary law.
Co-Authors Budi Riharjo, Ikhsan Gula, Valeria Eldyn Jaeng, Theresa Yuliana Lilis Ardini Meka, Kornelius Yoseph Paga Wihelmina Maryetha Yulia Jaeng