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All Journal Kinerja BAKI (Berkala Akuntansi dan Keuangan Indonesia) IJHCM (International Journal of Human Capital Management) Jurnal Riset Keuangan dan Akuntansi (JRKA) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal ULTIMA Accounting JURNAL AKUNIDA Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi JIKA: Jurnal Ilmu Keuangan dan Perbankan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Proceeding Applied Business and Engineering Conference Moneter : Jurnal Keuangan dan Perbankan Realible Accounting Journal Journal of Sustainable Community Development Jurnal Sistem Informasi, Akuntansi dan Manajemen
Sumarna, Alfonsa Dian
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Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Social Sciences Transportation Other

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INCOME SMOOTHING PADA INDUSTRI MANUFAKTUR Sumarna, Alfonsa Dian
REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) Vol 1, No 1 (2017): November
Publisher : UP2M SEKOLAH TINGGI ILMU EKONOMI GALILEO

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Abstract

This research uses panel data from manufacturing companies listed in Indonesian Stock Exchange (BEI) in the period from 2011 to 2015 to analyze the effect between cash holding, firm size, growth, dividend payout ratio, and leverage to income smoothing. The results indicate that there is a significant negative effect between cash holding and leverage to income smoothing, but there was no significant effect between firm size, growth and dividend payout ratio to income smoothing.
Analisis Faktor-Faktor Yang Mempengaruhi Stock Return Sumarna, Alfonsa Dian
REKAMAN (Jurnal Riset Ekonomi Bidang Akuntansi dan Manajemen) Vol 2, No 2 (2018): November, Edisi II
Publisher : UP2M SEKOLAH TINGGI ILMU EKONOMI GALILEO

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Abstract

This research examined the effect between beta, firm size, inflation, and interest rate to stock return. This research is based on samples of manufacture, non manufacture firms, and financial firms listed in Indonesia Stock Exchange. Sample is selected based on completely data about dividends, stock price, total debt, total asset, and positive net income. The results of this research indicate that inflation, and interest rate significant impact on stock return. Whereas other variables like beta and firm size are not significant in this model.
faktor-faktor yang mempengaruhi pertumbuhan perusahaan sumarna, alfonsa dian
Jurnal Benefita Vol 1, No 2 (2016): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.189 KB) | DOI: 10.22216/jbe.v1i2.721

Abstract

Result of the hypothesis testing showed that independen variable like firm-size is significant negative with company growth and  internal finance, external finance and growth opportunities is significant positive with company growth but independen variable like  firm-age didn’t have any significant with company growth. The result also showed that small company is growthing faster that then medium and large enterprises.
The Examination On The Industry 4.0 Of The Dispositional Affect In Accountant’s Ethic Lapses Behavior Sumarna, Alfonsa Dian
KINERJA Vol 24, No 2 (2020): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v24i2.3124

Abstract

Finance and accounting are an area that are many unethical activities could be happen especially in this fourth industrial revolution today. In this study, we analyze the impact among the dispositional affect (positive affect and negative affect), gender, age, educational background, work experience to ethical lapses behavior. Dispositional affect is divided into four states which are the enthusiastic, the happiness, the frustration, and the fear. We find that disspositional affect, age, education background, work experience and gender are not significantly influences the ethical lapses behavior. Enthusiastic and happy people will try to avoid doing ethical lapses even from their superior’s behest because they have genuinely positive achieve goals and nobel expectations into their job. Negative affect of frustration and fear also have no significant influence to the ethical lapses behavior. The ambiguity of situations that tend to be uncertain and unpredictable can cause anxiety in other psychological cases. The frustation and fear make people tend to aware and protect themselves from bad consequence of ethical lapses. Other than variable educational background, age, work experience, negative affect of frustrated and negative affect of fear have highly significant correlation. The implications from this study for practice and research are also provided.
Sistem Akuntansi Pengeluaran Petty Cash Pada Sebuah Usaha Production House Khairi, Salam; Sumarna, Alfonsa Dian
Jurnal Bisnis Mahasiswa Vol 4 No 1 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i1.art3

Abstract

Tujuan dari penelitian ini adalah membuat sebuah sistem akuntansi proses bisnis pengeluaran kas kecil secara narasi dan flowchart untuk menjelaskan terkait alur dari pengeluaran kas kecil pada sebuah production house yang mengimplementasikan pengendalian internal didalamnya. Penelitian ini merupakan penelitian terapan kualitatif dengan analisis deskriptif. Adapun pengumpulan data yang dilakukan menggunakan metode observasi, dokumentasi, dan wawancara. Hasil penelitian ini menghasilkan sebuah prosedur pengeluaran kas kecil secara tertulis serta dalam bentuk flowchart berdasarkan sistem pengendalian internal yang dapat diterapkan pada usaha yang baru awal berdiri dengan keterbatasan sumber daya.
Prosedur Pemindahbukuan Pajak Pada Usaha Dengan Minimal Staf Accounting Fransiska, Cindy; Sumarna, Alfonsa Dian
Jurnal Bisnis Mahasiswa Vol 4 No 3 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i3.art4

Abstract

Small and medium enterprises (SMEs) need practical guidance that can be applied to a limited scale of resources. In this case, tax deposit errors result in companies having to do tax transfers. The tax book-entry procedure is minor but can be significant if associated with delays in the overall tax compliance process. Therefore, a simple procedure will help SME businesses solve this problem smoothly. This descriptive research uses observation, documentation, interviews, and literature study. The purpose of this research is to develop a guideline in the form of a simple standard procedure for the process of transferring taxes, which can be easily applied to SMEs. The result of this study is a standard tax book-entry procedure in a step-by-step format and a flowchart format that can be chosen to be understood. So that employees in SME companies have a handle on the process so that there is no need for delays in transferring taxes due to employee ignorance.
ASPEK KEUANGAN YANG MEMPENGARUHI KINERJA PERUSAHAAN MENGGUNAKAN NILAI PASAR TOBIN’S Q Sumarna, Alfonsa Dian; Yuliani, Nur Fitria
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 10 No. 2: Juni 2021
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v10i2.4505

Abstract

The working capital is an important evalution for calculating company performance which indirectly influence the Indonesia’s trade balance. This study aims to examine the influence of working capital on the performance before (2016-2017) and after (2018-2019) trade balance defisit. Working capital consists of Receivable Collection Period, Inventory Conversion Period, Payable Deferral Period, and Cash Conversion Cycle, while liquidity proxied by Current Ratio. Company performance is proxied by the company value using Tobin’s Q. This study using purposive sampling of manufacturing companies sub-sector consumer goods industry that are listed in Indonesian Stock Exchange which fulfill the criterias with total observation are 106 samples. Data analysis using Eviews9. The hypothesis tests using t-test and F-test. The finding is working capital and liquidity before defisit period have significant influence to company performance except Receivable Collection Period. Meanwhile after defisit period working capital and liquidity have significant influence to company performance except Receivable Collection Period and Payable Deferral Period. The result for both period is significant influence simultaneously.
Implementation of The Good Documentation Practice In Manufacturing Area Sumarna, Alfonsa Dian; Sihite, Emy Angely Christina Prawasta Br
ABEC Indonesia Vol. 11 (2023): 11th Applied Business and Engineering Conference
Publisher : Politeknik Negeri Bengkalis

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Abstract

This study discusses the problems faced at the company about good documentation practice error, this is due to the absence of work instructions to double-check the documentation carried out. This study aims to reduce good documentation practice errors in plasma production areas by adding work instructions, namely double-checking each documentation. The methods used in this study are observational research methods, documentation, interviews, and Garret Rank methods. The conclusion of the study is that at company already has SOPs on good documentation practice and has followed them in accordance with the good documentation practice standards that have been written.
The The Fraud Pentagon Analysis In Financial Companies On The Indonesia Stock Exchange Yosef, Maria Christa; Sumarna, Alfonsa Dian
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 3 (2024): OKTOBER
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i3.1080

Abstract

This research was conducted to examine the effect of the fraud pentagon theory developed by Crowe Horwath on the possibility of fraud in financial statements. The sample used in this study came from 105 financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. Sampling was carried out using the purposive sampling method. The data analysis method is logistic regression test analysis, processed using the Eviews application. The Pentagon theory posits five key factors: pressure, opportunity, competence, arrogance, and rationalisation. Our analysis revealed that while pressure and opportunity, as proxied by financial targets, stability, external pressure, and ineffective supervision, did not significantly influence fraud risk, the quality of the external auditor emerged as a significant determinant. Conversely, changes in auditors (rationalisation), directors (competence), and the frequency of CEO pictures (arrogance) did not appear to be significant predictors of fraud. This study suggests that external audit quality is more significant in preventing financial statement fraud than the traditional fraud triangle (pressure, opportunity, rationalisation) or other factors like competence and arrogance.
Speaking and Pronunciation Tricks Menggunakan Linking Sounds, Idiom, dan Aplikasi Fondi Ramli, Rimayang Anggun Laras Prastianty; Sumarna, Alfonsa Dian; Silalahi, Rudi Yanto Batara
Journal of Sustainable Community Development Vol. 2 No. 2 (2024): Journal of Sustainable Community Development
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11392177

Abstract

Permasalahan dalam proses pembelajaran yaitu kurangnya pengetahuan siswa dan siswi di dalam pembelajaran Bahasa Inggris, dimana mayoritas siswa memiliki masalah pada speaking dan pronunciation skill siswa. Oleh karena itu perlu diadakan kegiatan pengabdian untuk meningkatkan pengetahuan siswa dalam bentuk sosialisasi: Speaking and Pronunciation Tricks Menggunakan Linking Sounds, Idioms dan Aplikasi Fondi. Kegiatan pengabdian masyarakat ini terdiri dari tiga tahap, yakni 1) pra lapangan, 2) sosialisasi, praktek, dan pendampingan, serta 3) pembuatan laporan dan publikasi. Lokasi pelaksanaan kegiatan ini adalah SMP Negeri 22 Batam. Hasil dari pengabdian ini mencakup kegiatan sosialisasi Linking Sounds, Idioms dan Aplikasi Fondi.
Co-Authors Adisty, Tri Julian Ananda, Silvia Fransiska, Cindy Halizah, Zalfa Nur Irsutami, Irsutami Khairi, Salam Malatada, Mesi Nababan, Maria Del Cielo Nanik Lestari, Nanik Purwatiningsih, Esty Quinones, Dinda Puteri Denise Ramli, Rimayang Anggun Laras Prastianty Sihite, Emy Angely Christina Prawasta Br Widiyanti, Retno Yosef, Maria Christa Yuliani, Nur Fitria Zega, Mentari Ruth Caroline