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Peranan Sistem Informasi Akuntansi Penggajian dan Pengupahan Guna Mendukung Ketepatan Hasil Penghitungan Gaji dan Upah Agustina, Lidya; Titik, Robertha
Jurnal Akuntansi Maranatha Vol 2 No 2 (2003)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1740.954 KB) | DOI: 10.28932/jam.v2i2.251

Abstract

Perusahaan pada umumnya membutuhkan sumber daya manusia yang memiliki keahlian teknis serta sikap moral yang baik, tetapi untuk dapat memiliki sumber daya manusia yang berkualitas diperlukan biaya yang tidak sedikit, karenaperusahaan harus memberikan kompensasi yang sebanding dengan kinerja karyawannya. Gaji dan upah yang diberikan kepada karyawan merupakan bentuk kompensasi yang diberikan perusahaan atas kinerja karyawan, selain itu gaji dan upah juga dapat mendorong kinerja karyawan, sehingga perusahaan dituntut untuk memberikan gaji dan upah kepada karyawan dalam jumlah yang tepat dan pada waktu yang tepat. Berkaitan dengan hal tersebut, maka perusahaan membutuhkan suatu sistem penggajian dan pengupahan yang dapat memberikan informasi pokok mengenai data kepegawaian yang diperlukan sebagai dasar penghitungan gaji dan upah karyawan. Berdasarkan hasil penelitian dan pembahasan, maka dapat ditarik kesimpulan bahwa sistem informasi akuntansi penggajian dan pengupahan dapatberpengaruh terhadap ketepatan hasil penghitungan gaji dan upah. Penelitian dilakukan pada PT. “X” yang bergerak dibidang perhotelan.Kata Kunci : Sistem Penggajian & Pengupahan, gaji dan upah.
THE PROFESSIONAL CONTEXT OF AUDIT VERSUS CORPORATION ON ACCOUNTING STUDENTS MORAL CONSIDERATION Agustina, Lidya; Dwi KS, Christine; Tin, Setyo
Journal of Economics, Business, and Accountancy | Ventura Vol 15, No 2 (2012): Agustus 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i2.83

Abstract

There have been some studies related to the moral consideration by the students of accountingor auditors as well. For that reason, some factors affecting the decision making by thisprofession is important to be studied. This study investigates whether the professional contextof accounting ethical dilemmas influences accounting students’ moral reasoning. In betweensubjects experiment, 110 accounting students from a private-accredited university in Bandung,responded to ethical dilemmas faced by either auditors or corporate accountants designedto measure their deliberative moral reasoning. As expected, students in the audit conditionexhibited significantly higher deliberative moral reasoning than students in the corporateaccounting condition. This result are consistent with accounting students having moreaudit based ethical knowledge structures which do not flexibly transfer to resolving ethicalissues in the corporate accounting context.
Pengaruh Work-Family Conflict terhadap Job Satisfaction dan Turnover Intention pada Profesi Akuntan Publik Agustina, Lidya
Jurnal Akuntansi Maranatha Vol 7 No 2 (2008)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1152.466 KB) | DOI: 10.28932/jam.v7i2.312

Abstract

     This study examines the source of work-family conflict and their association with job outcomes in the accounting profession. One source of work-family conflict, work interfering with the family (WIF, is found to significantly relate to job satisfaction, but not significantly related to turnover intentions. Another source, family interfering with work (FIM is not significantly related to either job satisfaction or turnover intentions.Key Words: work-family conclict, job satisfaction, turnover intentions
Pengaruh Informasi Laba Akuntansi Terhadap Abnormal Return pada Perusahaan yang Tergabung Dalam Indeks LQ45 Agustina, Lidya; Kianto, Ferlysia
Jurnal Akuntansi Maranatha Vol 4 No 2 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.401 KB) | DOI: 10.28932/jam.v4i2.346

Abstract

The purpose of financial information test is to see how the reaction from the announcement. If the announcement have some information, the market is expected to be react at the time of announcement. This reaction can be measured with abnormal return. An announcement that have information will give abnormal return to the market. On the other hand an announcement that didn’t have information will not give abnormal return to the market. This research is purpose to examine that accounting earnings information effect to abnormal return. The sampling technique was purposive sampling method with the acquisition of the final sample of 45 companies LQ45 listed in Indonesia Stock Exchange in 2010. Data were tested using normality test, autocorrelation, outlier test and analyzed using linear regression. Result showed there is an significant effect between earnings variable toward abnormal return. In this research, periods that was used is five days before announcement until five days after the announcement.
KOMUNIKASI PEMASARAN MELALUI MEDIA BARU DI SERAMBI BOTANI Agustina, Lidya
Masyarakat Telematika Dan Informasi : Jurnal Penelitian Teknologi Informasi dan Komunikasi Vol 6, No 2 (2015): Masyarakat Telematika Dan Informasi : Jurnal Penelitian Teknologi Informasi dan
Publisher : Kementerian Komunikasi dan Informatika R.I.

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article focused on how to answer the intense of new media’s marketing communication strategy in Serambi Botani. The combine of new media marketing communication with conventional marketing communication strategy, which used by Serambi Botani, is the development of the new marketing communication strategy. This study used a qualitative approach and the results show us some facts. First, the consumer of Serambi Botani’s products is dominated by women. Tthis study also found that there was a change on their consumer behavior, which is on the reach of consumers. Usually, Serambi Botani’s consumers are local communities, but when Serambi Botani used new media on their marketing communication strategy the reach number of consumers increased to global and local customers. It also has implications to the increased number of product sales. This new consumer behavior can be used as a new marketing communication strategy on Serambi Botani.
Online Review: Indikator Penilaian Kredibilitas Online dalam Platform E-commerce Agustina, Lidya; Fayardi, Alifia Oktrina; Irwansyah, Irwansyah
Jurnal ILMU KOMUNIKASI Vol 15, No 2 (2018)
Publisher : FISIP Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (449.791 KB) | DOI: 10.24002/jik.v15i2.1320

Abstract

Online credibility, either for a company or a merchant, is an important thing that have to be considered in the era of e-commerce development. Online review and online rating are part of indicators that used to represent merchant or seller’s online credibility in e-commerce platform. The existence of online review and online rating in e-commerce platform may affect the prominence and interpretation aspects which is associated with online credibility. This is a conceptual paper which aims to describe the concept of online review and its relation with online credibility.
THE PROFESSIONAL CONTEXT OF AUDIT VERSUS CORPORATION ON ACCOUNTING STUDENTS MORAL CONSIDERATION Agustina, Lidya; Dwi KS, Christine; Tin, Setyo
Journal of Economics, Business & Accountancy Ventura Vol 15, No 2 (2012): August 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (60.124 KB) | DOI: 10.14414/jebav.v15i2.83

Abstract

There have been some studies related to the moral consideration by the students of accountingor auditors as well. For that reason, some factors affecting the decision making by thisprofession is important to be studied. This study investigates whether the professional contextof accounting ethical dilemmas influences accounting students moral reasoning. In betweensubjects experiment, 110 accounting students from a private-accredited university in Bandung,responded to ethical dilemmas faced by either auditors or corporate accountants designedto measure their deliberative moral reasoning. As expected, students in the audit conditionexhibited significantly higher deliberative moral reasoning than students in the corporateaccounting condition. This result are consistent with accounting students having moreaudit based ethical knowledge structures which do not flexibly transfer to resolving ethicalissues in the corporate accounting context.
LIVE VIDEO STREAMING SEBAGAI BENTUK PERKEMBANGAN FITUR MEDIA SOSIAL Agustina, Lidya
Mediakom Vol 1 No 1 (2018): Edisi September 2018
Publisher : Pusat Penelitian dan Pengembangan Aplikasi Informatika, Informasi dan Komunikasi Publik (APTIKA dan IKP) Badan Penelitian dan Pengembangan SDM Kementerian Komunikasi dan Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.779 KB)

Abstract

Tulisan ini merupakan sebuah studi literatur yang membahas mengenai perkembangan teknologi informasi dan komunikasi (TIK) dan perubahan yang terjadi di dalam media sosial. Perkembangan dan evolusi media sosial yang dibahas dalam penelitian ini berangkat dari fenomena live video streaming yang saat ini marak digunakan oleh para pengguna media sosial. Sebagai bagian dari perkembangan teknologi, fitur live video streaming  tentunya memiliki sifat yang netral. Namun, ketika mulai digunakan oleh pengguna media sosial yang beragam maka aka nada nilai positif atau negatif yang pada akhirnya akan muncul dan terlihat di dalam fitur live video streaming tersebut. Hal ini karena ada perbendaan pandangan, kepentingan dan juga kebutuhan para pengguna dalam menggunakan fitur live video streaming.
Dampak Muatan Etika Dalam Pengajaran Akuntansi Keuangan dan Audit Terhadap Persepsi Etika Mahasiswa yang Dimoderasi oleh Kecerdasan Kognisi dan Kecerdasan Emosional: Studi Eksperimen Semu Agustina, Lidya; Susilawati, Christine Dwi Karya
Jurnal Akuntansi Maranatha Vol 4 No 1 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.397 KB) | DOI: 10.28932/jam.v4i1.352

Abstract

Ethics education is more than studying the code of professional conduct, but rather a process whereby individuals become more consciously involved in making ethical decisions (Langenderfer and Rockness:1989). This study investigates whether integrating ethical issues in financial accounting course will improve student’s ethics perception. The research design was quasi experiment, posttest-only control group design, and the subject were students who took intermediate accounting. The hypotheses of this research were: (1) loading ethical issues in financial accounting course influenced student’s ethics perception, and (2) interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influenced student’s ethics perception. The research hypotheses were tested using two way ANOVA. The result show that: (1) loading ethical issues in financial accounting course not influenced student’s ethics perception, (2) interaction between loading ethical issues in financial accounting course and student GPA significantly influenced the student’s ethics perception. Considering the current climate of good corporate governance, educators can no longer postpone in integrating ethics issues in accounting curriculum.
Pengaruh Participation Budgeting, Information Asimetry dan Job Relevant Information terhadap Budget Slack pada Institusi Pendidikan (Studi pada Institusi Pendidikan Universitas Kristen Maranatha) K. S., Christine Dwi; Agustina, Lidya
Jurnal Akuntansi Maranatha Vol 2 No 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (412.995 KB) | DOI: 10.28932/jam.v2i2.363

Abstract

The purpose of this research is to analyze and examine the hyphothesis effect of participation budgeting on job relevant information and  information asimetry as a moderating variable , and effect of participation budgeting and information asimetry on budget slack and job relevant information as mediating varible. The respondent of this research are 30 structural staf of program and ministry in Maranatha Christian University who have participated to make  budgeting. This method that is used in this research is causal. Sampling technique employed in this research is purposive random sampling. It is using  simple regression analysis to examine the effect participation budgeting on job relevant information and asimetry information as a moderated variable, and effect of participation budgeting and information asimetry on  budget slack and job relevant information as a variabel mediating. This result of this research shows that participation budgeting give positive effect to job relevant information and  information asimetry as moderating variable, and  participation budgeting and information asimetry have negative effect to budget slack and  job relevant information as a mediating variable. Increasing on the participation budgeting and information asimetry and job relevant information, will effect decreasing on budget slack.   Keywords: participation budgeting, information asimetry, job relevant information,                   budget slack