DEVELOPMENT OF AN INTEGRATED ACCOUNTING SYSTEM BY RESOURCE-EVENT-AGENT APPROACH (A CASE STUDY AT KOPERASI PEGAWAI DANA PENSIUN TELKOM)

Koperasi Pegawai Dana Pensiun Telkom is a cooperative organization that is established by PT. Dana Pensiun Telkom. As a common business entity, financial report is required to give information to the shareholders or decision maker about organization’s financial state. Decision maker in this case is the board of directors. Based on this financial report, board of directors may decide the organization’s strategies. Financial report which has an important role in decision making process has a problem on its publishing time. This delayed financial report’s publishing time makes decision making process become hampered. This problem is caused by three factors, such as disintegrated data and application, and transaction journalizing process which is still using manual method. Resource-Event-Agent approach’s role on this research is to facilitate the modelling data process so that the data and application integration become more effective. The modelled data using Resource-Event-Agent can fulfil organization business process requirements especially for automating the transaction journalizing process. By using Resource-Event-Agent, the system that can be a solution is Integrated Accounting System. This system will integrate data, application, and automating the transaction journalizing process. On the future, Resource-Event-Agent can be used to model every data on every business activities on the organizatio

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR PERBANKAN

The purpose of this study was to determine the relationship between the disclosure of corporate social responsibility and financial performance in the banking sector in Indonesia. Samples from this study that reveals the company sustainability report and companies listed on the Indonesian Stock Exchange (BEI). Consisting of 11 companies during the period 2015-2017 and the research had a total of 33 samples. This study uses secondary data from annual reports and sustainability reports banking firm period 2015-2017. In this study testing the effect of disclosure of corporate social responsibility on the financial performance is done using simple linear regression testing. The results showed the disclosure of corporate social responsibility mempegaruhi not significantly affect the financial performance. The results showed the disclosure of corporate social responsibility do  not significantly affect the financial performance. This suggests that in addition to the disclosure of corporate social responsibility there are several things that affect financial performance. In this study testing the effect of disclosure of corporate social responsibility on the financial performance is done using simple linear regression testing. The results showed the disclosure of corporate social responsibility do not significantly affect the financial performance.The purpose of this study was to determine the relationship between the disclosure of corporate social responsibility and financial performance in the banking sector in Indonesia. Samples from this study that reveals the company sustainability report and companies listed on the Indonesian Stock Exchange (BEI). Consisting of 11 companies during the period 2015-2017 and the research had a total of 33 samples. This study uses secondary data from annual reports and sustainability reports banking firm period 2015-2017. In this study testing the effect of disclosure of corporate social responsibility on the financial performance is done using simple linear regression testing. The results showed the disclosure of corporate social responsibility mempegaruhi not significantly affect the financial performance. The results showed the disclosure of corporate social responsibility do  not significantly affect the financial performance. This suggests that in addition to the disclosure of corporate social responsibility there are several things that affect financial performance. In this study testing the effect of disclosure of corporate social responsibility on the financial performance is done using simple linear regression testing. The results showed the disclosure of corporate social responsibility do not significantly affect the financial performance

Pengaruh Brand Awareness Dan Sosial Media Terhadap Keputusan Pembelian (Studi Kasus Pada Pt. Lawang Cafe & Resto)

Pasar yang dinamis, dipengaruhi oleh perubahan gaya hidup dan tren masa kini, menuntut peran manajemen brand awareness dan sosial media yang semakin penting. Penelitian ini fokus pada dampak brand awareness dan pemasaran melalui media sosial terhadap keputusan pembelian, dengan kasus studi pada Lawang Café dan Resto di Karawang, Jawa Barat. Perusahaan ini berhasil memanfaatkan kopi sebagai produk unggulan dan strategi brand awareness melalui media sosial untuk menarik konsumen lokal dan ekspatriat. Metode penelitian yang digunakan adalah kuantitatif dengan metode deskriptif dan verifikatif. Data dikumpulkan dari 100 responden menggunakan kuesioner, observasi, wawancara, dan studi kepustakaan. Analisis data melibatkan uji validitas, uji reliabilitas, analisis deskriptif, dan regresi linier berganda. Hasil penelitian menunjukkan adanya pengaruh positif dan signifikan dari brand awareness dan sosial media terhadap keputusan pembelian. Brand awareness dan sosial media memiliki kontribusi masing-masing sebesar 0,951 dan 0,737 terhadap keputusan pembelian. Koefisien determinasi sebesar 0,880 menunjukkan kemampuan variabel independen (brand awareness dan sosial media) dalam menjelaskan variabel dependen (keputusan pembelian) sebesar 88,0%. Meskipun penelitian ini memberikan wawasan yang berharga, terdapat keterbatasan, seperti fokus pada satu perusahaan dan kemungkinan adanya variabel-variabel lain yang tidak dipertimbangkan. Penelitian selanjutnya dapat memperluas cakupan variabel dan melibatkan lebih banyak perusahaan untuk mendapatkan pemahaman yang lebih komprehensif tentang faktor-faktor yang memengaruhi keputusan pembelian di industri ini. Sebagai saran praktis, manajemen Lawang Café dapat meningkatkan strategi pemasaran brand awareness dan kehadiran di media sosial untuk memperkuat pengaruhnya pada keputusan pembelian konsumen

MODEL USAHA BERBASIS GREEN BUSINESS YANG DAPAT MENEMBUS PASAR DUNIA (PADA UKM KERAMIK DI KECAMATAN PLERED KABUPATEN PURWAKARTA).

Label Green Business pada suatu usaha akan berdampak positif pada pendapatan usaha tersebut. Green Business layak diberikan pada perusahaan yang telah melakukan Corporate Social Responsibility secara konsisten. Kekonsistenan ini tidak hanya diukur melalui upaya  berapa besar laba yang dihasilkan, namun juga upaya apa saja yang telah dilakukan berhubungan dengan pengaruh terhadap perekonomian secara luas, lingkungan dan masyarakat di mana mereka beroperasi (Triple Bottom Line). Disebut triple sebab konsep ini memasukkan tiga ukuran kinerja sekaligus, yaitu  3P: “Profit-Planet-People”.Penerapan Green Business ini akan diimplemenatasikan pada usaha keramik yang saat ini tidaklah sejaya dahulu yaitu UKM Pengrajin Keramik di Plered Purwakarta. Unit Pelaksana Teknis Daerah (UPTD) Pengembangan Sentra Keramik merupakan Pembina UKM keramik ini yang terus berusaha mengembangkan bisnis mereka. Tujuan dari penelitian ini adalah untuk mengetahui sejauh mana  pelaksanaan green business pada UKM industri keramik di Kecamatan Plered  Purwakarta yang dapat meningkatkan penjualan hingga ke luar negri . Penelitian ini  menggunakan metode kualitatif yaitu analisis deskriptif dengan cara menganalisis data dengan kalimat, kata, skema, dan gambar dengan cara mengelompokan data, memberikan gambaran dan menggunakan teori yang ada kemudian ditarik kesimpulannya­­­Hasil penelitian adalah Usaha keramik ini masih mengalami masalah dalam pengembangannya seperti produksi dengan biaya optimal, promosi secara digital,  pengiriman produk secara aman, ketersediaan sumber daya manusia. Model green business yang dibuat memberi petunjuk untuk menjawab permasalahan yang ada

The Influence of Visual Merchandising and Discount Price on Impulsive Buying at H&M Store (H&M Store PVJ Bandung Case Study)

This research aims to determine the influence of visual merchandising and discount prices on impulsive buying at the H&M store Paris Van Java. This type of research is causal explanatory research. In this research, data is obtained through primary data and secondary data techniques. Primary data collection was carried out by distributing questionnaires, while secondary data collection was carried out in this research by literature study and data collection by looking at historical data from the past. This research used a minimum of 30 respondents calculated using the Marlina method by taking respondents as consumers of the H&M store Paris Van Java, respondents who had made unexpected purchases (impulsive buying), respondents with an age range of 18 – 68, and from all social classes. The data used is quantitative. The data collection technique uses a questionnaire. The research consists of two independent variables, namely visual merchandising (X1) and discount price (X2) and consists of one dependent variable (Y), namely impulsive buying, as well as, Next, analysis of the Structural Equation Model (SEM) is carried out using Smart -PLS 3.0. The results of this research show that the variables visual merchandising (X1) and discount price (X2) have a significant effect on impulsive buying (Y). They have a significant effect on purchasing decisions by 67% and the rest is influenced by other variables

PENGARUH WORK FAMILY CONFLICT DAN STRES KERJA TERHADAP KEPUASAN KERJA WANITA MENIKAH

Nowadays, many married women decide to work. There are many benefits that they can get from working, but of course it triggers multiple role conflicts and work stress which causes their job satisfaction to decrease. The purpose of this study was to examine the effect of work family conflict and work stress on job satisfaction of married women who work. This research method is causal associative research. The data used in this study is quantitative data and the data sources use primary and secondary data. Primary data was obtained through a questionnaire distributed to 150 respondents based on the calculation of the Hair Formula method and secondary data was obtained from a literature study. The population of this study is married women who work, using the Nonprobability Sampling method and purposive sampling that married women working with the age of 20 years to 30 years. After the data is obtained, it is tested using the IBM SPSS Statistics 22 application, the results obtained are that there is a simultaneous influence of work family conflict and work stress variables on job satisfaction which is carried out using the F test where the value of sig (0.000) is smaller than 0, 05. The results of the T-test conducted showed that the work family conflict variable had no effect on the job satisfaction variable with a value of sig (0.202) greater than 0.05 so Ho was accepted. And the work stress variable has an effect on the job satisfaction variable with a value of sig (0.009) smaller than 0.05 so that Ho is rejected. Based on the results of the influence of work family conflict and work stress variables on job satisfaction, that is 11.5% while 88.5% is influenced by other factors outside the work family conflict and work stress variables.Nowadays, many married women decide to work. There are many benefits that they can get from working, but of course it triggers multiple role conflicts and work stress which causes their job satisfaction to decrease. The purpose of this study was to examine the effect of work family conflict and work stress on job satisfaction of married women who work. This research method is causal associative research. The data used in this study is quantitative data and the data sources use primary and secondary data. Primary data was obtained through a questionnaire distributed to 150 respondents based on the calculation of the Hair Formula method and secondary data was obtained from a literature study. The population of this study is married women who work, using the Nonprobability Sampling method and purposive sampling that married women working with the age of 20 years to 30 years. After the data is obtained, it is tested using the IBM SPSS Statistics 22 application, the results obtained are that there is a simultaneous influence of work family conflict and work stress variables on job satisfaction which is carried out using the F test where the value of sig (0.000) is smaller than 0, 05. The results of the T-test conducted showed that the work family conflict variable had no effect on the job satisfaction variable with a value of sig (0.202) greater than 0.05 so Ho was accepted. And the work stress variable has an effect on the job satisfaction variable with a value of sig (0.009) smaller than 0.05 so that Ho is rejected. Based on the results of the influence of work family conflict and work stress variables on job satisfaction, that is 11.5% while 88.5% is influenced by other factors outside the work family conflict and work stress variables

FAJ : Finance & Accounting Journal Vol. 1, No. 2, Sepetember 2012

1. Reksadana Saham di Indonesia : Analisa Persistensi Periode April 2006 - Maret 2011 / Aditya Dwianggoro, Samuel PD Anantadjaya, Mentiana Sibarani 2. Peranan Audit Internal dalam Menunjang Efektifitas Pelaksanaan Sarbanes-Oxley Act Section 404 : Studi Kasus di PT. Telekomunikasi Indonesia, Tbk. Bandung / Bambang Rismadi, Putrie Nursusanty 3. Dividend Policy & Future Earnings : A Sectoral Analysis in Consumer Goods / Alan Lesmana, Innge S. Handojo 4. Model Financial Distress vs Altman Z-Score : Analisa Perbandingan Prediksi Kebangkrutan di Industri Perbankan yang Terdaftar di BEI Periode 2004-2008 / Dwi Puryani, Savitri 5. M & A An Industrial Analysis in Indonesian Banks / Adhiascha Iznandra Soemitr