Article Per Year (5 Year)
p-Index From 2020 - 2025
0.702
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Manao, Marcella
Unknown Affiliation
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
The Effect of System Quality and Information Quality of The Student Academic Portal on User Satisfaction in Accounting Students Sitorus, Atikah; Manao, Marcella; Sari, Nurmala; Ramadhani, Suci; Fachruddin, Wan
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 3 (2025): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i3.584

Abstract

This study aims to analyze the effect of system quality and information quality of the academic portal on user satisfaction among accounting students at Universitas Pembangunan Panca Budi. The method used in this research is a quantitative approach with descriptive and analytical design. Data was collected through an online questionnaire distributed to 323 students, with the sample determined using the Slovin formula, resulting in 76 respondents. Data analysis was carried out using multiple linear regression with the help of SPSS software version 21. The results showed that there was a significant positive influence between system quality and information quality on user satisfaction. Students expect improvements in portal accessibility, especially when filling out KRS, as well as reducing distractions such as annoying advertisements. This study concludes that improving the quality of academic portal systems and information can increase user satisfaction, which in turn supports a more effective teaching and learning process.
Implementation of Simple Accounting Based on Sak Emkm on Msme Kripik Pak Dhe Larasasti, Sindy; Manao, Marcella; Ramadhani, Suci; Sari, Putri; Franita, Riska
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.692

Abstract

The development of MSMEs is followed by the implementation of financial statements in accordance with SAK, the main goal is to generate maximum profit and continue the business. Financial statement information becomes very important for organizations to make strategic choices. This study aims to evaluate accounting practices in MSMEs, especially in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research shows that there are limitations in accounting skills, the absence of experts and the perception that accounting is too complex are the main obstacles. In addition, the habit of combining personal finances with business finances further complicates the management of financial statements. The results of this study are expected to help MSMEs in supporting business development and continuity.
Literature Review: Analysis of the Role of the Board of Commissioners and the Audit Committee in Supervising the Implementation of Good Corporate Governance Manao, Marcella; Aini, Nurul; Sari Lubis, Nurmala; Maisyarah, Renny
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.693

Abstract

This study seeks to broaden understanding of the strategic roles played by the Board of Commissioners and the Audit Committee in executing Good Corporate Governance (GCG) across various companies in Indonesia. Through a literature review approach, this research assessed multiple relevant journals to pinpoint factors influencing successful oversight by these entities. The findings reveal that autonomy of members, frequency of meetings, and the professional experience of members of both the Board of Commissioners and the Audit Committee are pivotal in enhancing corporate governance quality. Moreover, the study highlights challenges in GCG implementation, such as members' limited independence and skills, as well as restrictions in the frequency and quality of oversight. Consequently, the study suggests strengthening the structure and capabilities of the Board of Commissioners and Audit Committee as strategic measures for achieving superior and sustainable corporate governance, while also boosting transparency and accountability in an increasingly competitive market. It is hoped that this research will contribute to the evolution of GCG policies and practices in Indonesia and serve as a reference for future research in the corporate governance field.
The Role of Financial Statement Transparency in Preventing Profit Manipulation Athaya, Nada; Safitri, Tsamara; Manao, Marcella; Panggabean, Fitri
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.762

Abstract

This study examines the role of financial statement transparency in preventing profit manipulation practices in public companies. Financial statements serve as the primary means of communication between companies and external stakeholders, such as investors and creditors. However, profit manipulation practices, such as timing adjustments to revenue or expense recognition, are still common in many companies. Such manipulation can undermine the credibility of financial information, reduce investor confidence, and create market distortions. This study employs a descriptive qualitative approach with a literature review to explore the relationship between financial statement transparency and the reduction of profit manipulation tendencies. The results indicate that good financial statement transparency can curb profit manipulation practices by enhancing accountability and more effective internal oversight. Therefore, transparency is not merely a technical aspect of reporting but also serves as a vital control mechanism in ensuring the integrity of financial statements.
Co-Authors Aini Nurul Athaya, Nada Franita, Riska Larasasti, Sindy Maisyarah, Renny Nurmala Sari Panggabean, Fitri Safitri, Tsamara Sari Lubis, Nurmala Sari, Putri Sitorus, Atikah Suci Ramadhani, Suci Wan Fachruddin