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Lauw Tjun Tjun
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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 12 Documents
 1   2 
Search results for , issue "Vol. 11 No. 2 (2019)" : 12 Documents clear
Pengaruh Kepuasan Konsumen Atas Experimental Marketing Pandora Experience Terhadap Loyalitas Konsumen Bernardi Avriandi Sinatra; Melanni Mulyawati Sanjaya
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1904

Abstract

Competition that occurs in the business world in Indonesia is increasingly tight in Indonesia. One big contribution for Indonesia is the creative economy which consists of creative industries such as interactive games related to creation, production, agility, and education. Interactive game in the city of Bandung which some time ago was widely discussed, namely the escape room. The chosen escape room is PANDORA Experience. The concept promoted by PANDORA Experience is a strategy that is widely used by business people. This strategy makes the experience given by the company to its consumers as a core product in the field of marketing called the experience marketing. The research method used in this research is explanatory descriptive method where the purpose of the descriptive method is to collect data that describes the characteristics of people, events, or situations. While the explanatory method is used to explain the causal relationship between the variables through hypothesis testing. The method of data collection is done by studying literature from various sources, direct observation, interviewing parties related to the object of research, and distributing questionnaires to 120 respondents aged 16-30 years who have played PANDORA Experience. The data that has been obtained is tested using the classical assumption of multiple regression testing consisting of normality test, multicollinearity test, and heteroscedasticity test. In addition, multiple linear regression analysis and hypothesis testing were carried out to support the research process. Keywords: Customers Satisfaction; Experiental Marketing; Consumer Loyalty; Creative Industry
Analisis Faktor yang Mempengaruhi Penggunaan Instrumen Derivatif Valuta Asing sebagai Pengambilan Keputusan Hedging (Studi pada Perusahaan Manufaktur Sub Sektor Automotive and Allied Products yang terdaftar di BEI Periode 2011-2017) Ivonne Bonita
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1905

Abstract

This paper aims to examine the effect of the variable debt equity ratio (DER), financial distress, growth opportunity, liquidity and firm size on the use of derivative instruments as a means of taking hedging decisions. The population and sample of the company are classified as automotive and allied products sub sector manufacturing companies with annual data obtained from the Indonesia Stock Exchange in the period 2011 to 2017, based on the Indonesia Capital Market Directory 2015. To obtain valid research results, the sampling technique used in the study is a purposive sampling method. Hypothesis testing uses a logistic regression model. Keywords: Hedging, DER, Financial Distress, Firm Size, Logistic Regression
Simulasi Perubahan Persyaratan Kredit Dalam Upaya Meningkatkan Laba Felina Kusnakhin
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1909

Abstract

Financial management involves understanding and transferring assets and liabilities of the company, including freedom of use of profits, liability and debt, cash flow and profitability. Meanwhile every strategy exposes business people to trade-offs that present benefits and risks. Selling on credit is one of the strategies that helps companies to increase sales and maintain customer relationships, but on the other hand it presents the risk of billing. This research is intended to provide a solution to the problem of the duration billing.The research method used in this study is a descriptive study method. A research method todescribe the characteristics of people, events, or situations. In this study, the research object in question is CV. Y. The research began with calculating the effect of trade receivables on the company's financial statements, especially on the value of net cash increases. The study continued with a credit simulation of changes in credit terms by setting cash discounts, cash discount periods and payment limits. As for each credit terms of the simulation produces different effects on several costs associated. As for credit terms, too tight credit terms will cause a loss of sales and too loose credit terms will lead to bad expense. The simulation showed that every credit terms will lead to different profit projection. Overall, the results of the simulation research show that every credit terms will increase the profit. Keywords: Credit Terms, Sales on Credit, Profits
Analisa Persepsi Konsumen Atas Kualitas Pelayanan Elektronik Terhadap Niat Komplain Konsumen Massively Multiplayer Online Role-Playing Games Handy Andriyas; Gerardus Herlangga Himawan
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1911

Abstract

This study aims to determine the influence of consumer perceptions of the quality of Gravindo's electronic services to the intentions of Ragnarok Online Gravindo's consumer complaints. Methods of data analysis using multiple regression analysis. The sampling technique used in this study was nonprobability sampling, with the type of purposive sampling type judgment sampling, therefore the researchers choose respondents who had played Gravindo Ragnarok Online with the reason that the respondents knew and felt the services Gravindo provided in Gravindo's Ragnarok Online game. The number of respondents is 100 people. The results of multiple regression analysis show that from the four dimensions of electronic service quality variables (reliability, customer service, security, and web design) conducted by Gravindo, there are only three dimensions that significantly influence consumer complaint intentions, namely reliability, customer service, and security. This result also shows that Gravindo still needs to improve the quality of electronic services to be able to reduce consumer complaint intentions and be able to increase customer satisfaction going forward. Based on the results of the study, the quality of electronic services carried out by Gravindo had an effect of 78.4% on consumer complaint intentions. Keywords: Electronic Service Quality, Consumer Complaint Intentions
Analisis Laporan Akuntabilitas Kinerja Instansi Pemerintahan Dinas Kebudayaan, Pariwisata, Pemuda dan Olahraga Kabupaten Kubu Raya Beby Nurtesha Putri
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1912

Abstract

The purpose of this study was to find out about performance measurement in the Department of Culture, Tourism, Youth and Sports of Kubu Raya Regency. Performance measurement is carried out by the Government Agency Performance Accountability Report in accordance with Presidential Instruction No. 7 of 1999. Performance measurement is used as a basis for assessing failure program efficacy and execution and activities according to targets and objectives set in realizing the vision and mission of the Regency Government. The research method used in this research is descriptive method. Data obtained, then interpreted and analyzed, so that it can provide information that can be used to solve the problem at hand. The type of data used is secondary and primary data. The results of the study show performance for all existing targets and in accordance with the expected conditions. Suggestions the government needs to establish a standard reference in preparing reports. Keywords: Accountability, Agency Performance Accountability Report
Analisis Kontrol Aplikasi Untuk Menghasilkan Keakuratan Dalam Kelengkapan Informasi Pada Siklus Pendapatan Adorable Projects Bobbyansyah Bobbyansyah; Elsje Kosasih
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1914

Abstract

Purpose - Application control is control in the company's business processes to prevent, detect, and correct transaction errors and irregularities. Application control will produce information needed by users so that the accuracy and completeness of information must be considered related to aspects of quality information. The purpose of application control is to ensure the accuracy and completeness of the information generated by the application system.Methodology - Descriptive study, this method compiled to collect data that describe the characteristics of a person, events, or situations. Data collections and research information were obtained from Adorable Projects as the object of research.Findings - The author drew the conclusions that the company's application control has not been fully adequate, that has caused that the production of information is not fully accurate and complete because there are several components has not implemented by the company. The Company only implemented 25 components from 31 components of application control. Although it is not fully adequate, the application control can still reduce risks in the application system.Value –Fully applying application control’s component on company business will provide accuracy and completeness of information that would be useful for increasing profit and competitive advantage on company’s revenue cycle. Keywords: Application Control, Revenue Cycle, Accuracy, Completeness
Analisis Potensi Kecurangan Dalam Pengelolaan Keuangan Desa (Studi: Desa Kesongo, Kecamatan Tuntang, Kabupaten Semarang, Jawa Tengah) Ismail Alfaruqi; Ika Kristianti
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1915

Abstract

Indonesia Corruption Watch (ICW) found 154 corruption cases during 2015-2017, most of them were corruption cases involving the village budget. The potential for fraud can be detected by cheating triangle theory, namely pressure, opportunity and rationalization. The purpose of this study is to identify potential fraud in village financial management. This study uses a qualitative approach and the type of data used is primary data obtained directly using interview techniques from the village financial management process conducted by the Village Financial Management Technical Officer (PTPKD) Kesongo Village, Tuntang District, Semarang Regency. The results of the study show that in the village financial management in Kesongo Village there is potential for fraud including: the necessity to do something; disciplinary behavior; feel that they are not detrimental to others and consider mistakes to be natural and often occur. This study concluded that in Kesongo Village there was potential for fraud in the process of village financial management. Keywords: Village Financial Management, Village Apparatus, Potential for Fraud, Control
Pemeriksaan Operasional Atas Aktivitas Penjualan Pada Hotel Alqueby Untuk Menilai Efektivitas Penjualan Joey Giovanni Regawa
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1926

Abstract

Alqueby Hotel gets profit from renting rooms, restaurant, swimming pool tikets, and gym. Protif is needed so that the hotel can continue to run its operations. Sales activity is the primary activity in the hotel. An ineffective sales activities can cause lack of profit or even losses. So that, writer interested to do operational review on sales activity at Alqueby Hotel. Operational review is a process to analize operational activity to evaluate economic, efficient, and effective from all operation activity in the organization. Method that used in this research is descriptive method. The dependent variable in this research is effectivity, while the independent variable in this research is sales. Data for this research was obtained from two resource, primary resource was obtained through observation to Alqueby Hotel, interview with director, CEO, sales and marketing executive, front office, internal control questionaire, while secondary resource was obtained through organization structure of Alqueby Hotel, job description, income statement Alqueby Hotel, and document that used in sales activity Alqueby Hotel. To overcome those complication, writer gave several recommendation to Alqueby Hotel which is, CEO should allocate tasks with director, Alqueby Hotel should recruit marketing staff and make strategy marketing and plan marketing cost. Keywords: Operational Review, Sales Activity, Effectivity on Sales
Perancangan Sistem Penjadwalan Dan Pengontrolan Produksi Perusahaan Padupadan Marsheilla Marsheilla; Marsheilly Marsheilly
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1928

Abstract

The development of garment industry, especially for export, may bring certain challenges to Micro Small and Medium Enterprises (MSME). The company that export its products has to handle its production carefully, in particular for the export deadline. When the company fail to deliver its products on time, a high amount of fine, approximately 30% of total production cost, will be faced. Padupadan is a garment focusing on local product. To be competitive, it needs to improve its quality in both scheduling and production control. Orders has been accepted without actual information status of running order which cause delay and low product quality. Due to that situation, this company needs a system that assist decision making relating to controlling orders and performance of any parties in production process.Case study was used as method of this explanatory research. Data were analyzed using MIT 90’s Framework and Data Flow Diagram. Design of Padupadan production system is related with 9 analyzed activities, namely marketing, sales order, production scheduling, human resource management, purchasing, receiving, warehouse (raw material), production, and warehouse (finished goods) which will be structured and standardized for the company. This system provides assistance in determining production scheduling target, system to control production that will help owner in evaluating employees, performance of production department and categorized supplier. Owner provides positive respon on the design since it can assist the company for future advance. Keywords: Scheduling System Control; Production Control
Studi Kelayakan Bisnis dalam Rangka Pendirian XX Cafe Widra Kristian; Felix Indrawan
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i2.1932

Abstract

One of the rapidly developing creative industries in Indonesia is the food and beverage or culinary industry. Currently the food and beverage industry is the sector with the largest contribution of the Indonesian economy, namely 5.5 percent of national gross domestic product and 31 percent of gross domestic product in the non-oil and gas processing industry. This makes Indonesia a high potential in the culinary field. Seeing the rapid development of the culinary world in Indonesia, more and more restaurants, cafes, or eating places are emerging in Indonesia.This study aims to examine the business profile of XX Cafe, analyze the prospects of XX Cafe business on Jl. Cihampelas, Bandung Wetan, Bandung City, West Java based on business feasibility aspects such as: legal aspects, environmental aspects, market and marketing aspects, technical and technological aspects, aspects of human resources, and financial aspects. In conducting this research, the author discusses more deeply the financial aspects. These financial aspects are analyzed using capital budgeting techniques that take into account the return period, present net value, internal rate of return, and profit index. The results of calculating capital budgeting techniques can be a consideration for investors to make decisions. After the analysis and calculation was made, XX Café is feasible to run. But apart from the results of the calculation, a capital budgeting control is also needed so that the expectations that have been made can be achieved. Keywords: Feasibility Study, Payback Period, Internal Rate of Return, Net Present Value, Profitability Index

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