Monika Kussetya Ciptani | President University (original) (raw)

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Papers by Monika Kussetya Ciptani

JAAF (Journal of Applied Accounting and Finance), 2020

In manufacturing company, quality of product could become their competitive advantage to compete ... more In manufacturing company, quality of product could become their competitive advantage to compete in the market. To achieve good quality of products and activities, company need to have system or strategy to manage their supply chain activity and make it more effective and efficient flow of production and improve the quality of information sharing, production time, and products, so the company can improve their performance. This study conducted to find out the mediating effect of supply chain quality integration on supply chain management practices to achieve performance. Researcher was using PLS Structural Equation Modelling (PLS-SEM) to analyze data. The sample of this research was consumer goods manufacturing in Indonesia and using primary data with questionnaire as data collection method. After analysis using PLS-SEM, researcher was found that supply chain management practices affect operational performance; and supply chain quality integration has mediating effect on the effect ...

Jurnal Akuntansi dan Keuangan, 2000

Penilaian kinerja merupakan hal yang esensial bagi perusahan. Untuk memenangkan persaingan global... more Penilaian kinerja merupakan hal yang esensial bagi perusahan. Untuk memenangkan persaingan global yang semakin ketat ini, kinerja sebuah organisasi haruslah mencerminkan peningkatan dari satu periode ke periode berikutnya. Dewasa ini pengukuran kinerja secara finansial tidaklah cukup mencerminkan kinerja organisasi sesungguhnya, sehingga dikembangkan suatu konsep Balanced Scorecard. Konsep Balanced Scorecard mengukur kinerja suatu organisasi dari empat perspektif yaitu perspektif finansial, perspektif customer, perspektif proses bisnis internal, perspektif pertumbuhan dan pembelajaran. Konsep Balanced Scorecard ini pada dasarnya merupakan penerjemahan strategi dan tujuan yang ingin dicapai oleh suatu perusahaan dalam jangka panjang, yang kemudian diukur dan dimonitor secara berkelanjutan. Tulisan ini menitikberatkan pada bagaimana penerapan konsep Balanced Scorecard di beberapa perusahaan di Amerika. Berbagai kendala dan permasalahan yang timbul dari penerapan konsep Balanced Scorecard menjadi masukan bagi perusahaan atau organisasi bisnis yang ingin menerapkan konsep ini. Bagaimanapun juga konsep ini akan membantu perusahaan untuk melakukan pengukuran kinerja secara lebih komprehensif dan akurat.

Jurnal Akuntansi dan Keuangan, 2001

Organizations today have many activities that increase continuously. There are some activities th... more Organizations today have many activities that increase continuously. There are some activities that companies have to do to meet customers' need. Some companies try to increase efficiency in performing their activities and try to measure activities they do although the difficulties in measuring each activities are very high. In this case, time & motion study method is one of the solutions to help the company measuring their activity. The company's activity consume time and resources, that is why time & motion study provides many techniques to measure activity in the company, for example: work sampling method, work-unit activity, time standard method, etc. Using these techniques, company can measure the productivity of resources used for every activity. In order to get better performance in cost reduction, the company should assign their cost to the product resulted. The method used is Activity-Based Costing method (ABC method). ABC method gives better result in assigning ind...

Tax amnesty program in 2016 gives new problem for accountants in Indonesia in dealing those asset... more Tax amnesty program in 2016 gives new problem for accountants in Indonesia in dealing those assets in accordance with IFAS. However, very little empirical investigation has explained this problem, and that which has found no empirical support for this. The purpose of this study is to understand how the assets arisen from tax amnesty should be recognized, measured, presented, and dislosed in financial statements. This research also illuminates the readers with phenomenon of tax amnesty in PT XYZ in order to give them understanding in concept and technical. The approach conduted in this study was a qualitative approach where it used case study. This study used primary data and secondary data. Primary data was obtained by interviewing PT XYZ about how they treat their assets from tax amnesty program. Primary data was also obtained by interviewing the auditor in order to get the conceptual understanding from the different perspective. Subsequently, secondary data was obtained from liter...

JAAF (Journal of Applied Accounting and Finance)

Jurnal Akuntansi Dan Keuangan, 2004

In the very competitive bussiness environment, the company ability to create or develop its produ... more In the very competitive bussiness environment, the company ability to create or develop its product is an important thing to keep. With the competitivenes of each product, especially industrial product, each

Jurnal Akuntansi dan Keuangan, 2004