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Bwarleling, Theresia Hesti
Bunda Mulia University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Upaya Penerapan Kecerdasan Emosional Dalam Meningkatkan Prestasi Akademik Bwarleling, Theresia Hesti; Nelson, Catheryn Iona
Jurnal Pengabdian dan Kewirausahaan Vol 7, No 2 (2023): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v7i2.4776

Abstract

Accounting is a precise field of science, meaning it only provides a small tolerance for error. Therefore, a thorough and detailed learning pattern is needed for Accounting teaching staff. To achieve this, it is necessary to grow the role of emotional intelligence of accounting educators in order to further motivate students to continue studying complex accounting knowledge. In addition, students are also expected to continue to adapt and be willing to learn to develop themselves, have strong competitiveness, as well as be able to think logically and critically. Lastly, they are also expected to keep abreast of technological developments and the digital world in order to be able to apply them in the field of accounting (Accounting as a STEM – Science Technology Engineering Mathematics Subject). From the calculation of the correlation coefficient between the survey results for the level of emotional intelligence of educators and the results of observations of all students through the average value of the assignments obtained; it is revealed that there is a relationship rate of 54.9%. Through the acquisition of these results, it can be concluded that there is a relationship between the emotional abilities of UBM teaching staff in reading situations during the teaching and learning process with the needs of the students so that the results (output in the form of values) obtained can be more optimal.
DETERMINANTS OF TRANSFER PRICING FROM NON CYCLICAL'S AND INDUSTRIAL PERSPECTIVES Lestari, Alicia; Bwarleling, Theresia Hesti
Journal of Business And Entrepreneurship Vol. 12 No. 1 (2024): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (May 2024 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/ck8p1286

Abstract

The aims examine the effect of bonus mechanism, effective tax rate, and debt covenant on transfer pricing in consumer non cyclicals and industrial sector companies on the Indonesia Stock Exchange in 2020-2022. The sample in this study used purposive sampling method and obtained 16 companies listed in 2020-2022 period. The analysis method used in quantitative method with multiple linear regression analysis and using SPSS 26 software. This study uses secondary data in the form of financial report obtained from www.idx.co.id. The result of multiple linear regression is that the variable of bonus mechanism and effective tax rate has no significant effect on transfer pricing, while debt covenant has positive and significant effect on transfer pricing. The variable of bonus mechanism and effective tax rate have not been proven to give significant influence. For this reason, it is expected that future research can provide result and use more appropriate proxies for each independent variable in this study.
Analisis Sistem Pengendalian Internal Persediaan pada PT. Nathania Mahelti Sejahtera: Analysis of Internal Control System of Inventory at PT. Nathania Mahelti Sejahtera Dharma Kartina; Rachel; Silvia Indah Permatasari; Tan Wan Yee; Theresia Hesti Bwarleling
Jurnal Kolaboratif Sains Vol. 7 No. 11: November 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v7i11.6454

Abstract

Sistem pengendalian internal persediaan merupakan elemen penting dalam menjaga keamanan dan akurasi aset perusahaan. Penelitian ini bertujuan untuk menganalisis efektivitas penerapan sistem pengendalian internal persediaan pada PT Nathania Mahelti Sejahtera. Metode penelitian yang digunakan adalah deskriptif kualitatif melalui observasi dan wawancara. Hasil penelitian menunjukkan bahwa perusahaan telah melakukan beberapa langkah pengendalian, seperti pemisahan tugas dan otorisasi, namun masih memiliki kelemahan dalam hal keakuratan data dan pemanfaatan teknologi. Penggunaan teknologi yang masih dilakukan secara manual menyebabkan perusahaan rentan terhadap kesalahan manusia dan keterlambatan informasi. Pemantauan yang hanya dilakukan pada akhir periode juga menghambat kemampuan perusahaan dalam merespon masalah secara cepat. Oleh karena itu, rekomendasi yang diberikan adalah untuk mengadopsi teknologi modern dalam pengelolaan persediaan dan meningkatkan frekuensi pemantauan agar sistem pengendalian internal dapat berjalan lebih efektif dan efisien.
Pengaruh Volume Perdagangan Saham, Leverage, dan Kebijakan Dividen Terhadap Volatilitas Harga Saham Mario Ascaryo Septyadi; Theresia Hesti Bwarleling
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 3 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i3.251

Abstract

This study aims to determine the influence of Stock Trading Volume, Leverage, and Dividend Policy both simultaneously and partially from LQ45 Index companies listed on the Indonesia Stock Exchange in 2016-2018. The analysis technique used is multiple linear regression analysis using the IBM SPSS 26 program. This type of research is a quantitative study using secondary data, there are 18 companies as a sample of research data collected by purposive sampling technique. The dependent variable in this study is Stock Price Volatility, while the independent variables are Stock Trading Volume, Leverage, and Dividend Policy. The results showed that partially Stock Trading Volume has a positive and significant effect on Stock Price Volatility. Leverage and Dividend Policy have no significant effect on Stock Price Volatility. It is expected that the results of this study can be taken into consideration for investors to choose the right type of investment based on the level of stock price volatility that is influenced by various factors, especially stock trading volume..
Religiosity as a Moderator in the Relationship between Business Ethics and Sustainable Business Practices with Consumer Perceptions of Creative MSMEs Setiawan, Temy; Bwarleling, Theresia Hesti; Bimo, Irenius Dwinanto
Jurnal Aplikasi Manajemen Vol. 23 No. 2 (2025)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

Business ethics and sustainable business practices are important factors in building consumer trust and loyalty, especially in the context of sustainability and social responsibility. Religiosity is considered a moderating factor because the moral and ethical values held by consumers can influence their evaluation of a business. This study aims to analyze the influence of business ethics and sustainable business practices on consumer perceptions of Micro, Small, and Medium Enterprises (MSMEs) in the creative sector, with religiosity as a moderating variable. This study employs a quantitative approach, focusing on the population of consumers of MSMEs in the Creative Sector of Cimahi City, with a sample of 150 individuals whose data were collected through questionnaires. Path analysis techniques are used to evaluate direct and indirect relationships between variables. The results of the study indicate that business ethics and sustainable business practices influence consumer perceptions, where MSMEs in the creative sector in Cimahi City can apply ethical and sustainable principles to improve their business trust and image. In addition, the variable of religiosity plays a significant role in moderating the relationship between business ethics and sustainable business practices on consumer perceptions, indicating that religious values can enhance the impact of the business strategy implemented.
Persepsi Auditor dan Investor terhadap Expectation Gap Suryadi, Cristian; Prayuda, Risky; Augusto, Marco Joy; Clint, Louis; Bwarleling, Theresia Hesti
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.16978

Abstract

Penelitian ini membahas perbedaan pandangan antara auditor dan investor terkait peran dan tanggung jawab auditor, yang dikenal sebagai expectation gap. Berdasarkan teori keagenan, perbedaan ini muncul karena auditor bertindak sebagai penyedia informasi, sedangkan investor sebagai pengguna laporan keuangan memiliki harapan yang lebih tinggi terhadap transparansi, kejujuran, dan kelangsungan usaha perusahaan. Penelitian ini menggunakan metode survei dengan teknik purposive sampling pada 30 auditor dan 30 investor yang berdomisili di Jakarta, di mana data dianalisis menggunakan uji statistik Independent Samples T-Test melalui SPSS. Hasil menunjukkan adanya perbedaan persepsi yang signifikan dalam beberapa aspek. Investor memiliki harapan lebih tinggi terhadap transparansi laporan keuangan, independensi auditor, dan kemampuan auditor untuk mendeteksi kecurangan serta memastikan perusahaan tetap berjalan sebagai going concern. Sementara itu, auditor lebih realistis dan mengacu pada standar profesional mereka. Temuan ini menunjukkan perlunya edukasi dan komunikasi yang lebih baik antara kedua pihak untuk mengurangi kesenjangan ekspektasi dan meningkatkan kepercayaan pada profesi auditor.
Pengaruh Profitabilitas, Leverage dan Sustainability Report terhadap Kinerja Keuangan Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Haryono, Antoni; Julius, Jevon; Abimanyu, Shyam; Gouw, Calvin; Sutanto, Kevin Amadis; Bwarleling, Theresia Hesti
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17243

Abstract

Penelitian mengenai kinerja keuangan di Indonesia maupun di luar negeri saat ini terus saja berkembang, hal ini dikarenakan bertambahnya perusahaan yang muncul dan mulai mempublikasikan kinerja keuangan perusahaannya kepada publik. Namun melalui hasil penelitian yang telah ada hasilnya belum konsisten. Penelitian terdahulu maupun penelitian yang relevan sangat berguna terhadap suatu penelitian maupun kajian pustaka suatu karya ilmiah baik mengkaji pengaruh antara variabel maupun faktor lain yang turut mempengaruhi suatu variabel itu sendiri. Maka artikel ini dibuat untuk menguji kembali suatu kajian pustaka mengenai faktor yang mempengaruhi kinerja keuangan perusahaan seperti profitabilitas, leverage, dan sustainability report. Penulisan artikel ini bermaksud agar bisa menentukan hipotesis yang berdampak pada kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI).
Pengaruh Tingkat Hutang, Sustainability Reporting, dan Profitabilitas terhadap Penghindaran Pajak pada Perusahaan Jasa Keuangan Whynne, Vivian; Evilia, Evilia; Felicia, Zoey; Vioneta, Catherine; Bwarleling, Theresia Hesti
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17283

Abstract

Penghindaran pajak (tax avoidance) menjadi isu penting dalam pengelolaan keuangan perusahaan karena dapat berdampak pada penerimaan negara. Penelitian ini bertujuan untuk menganalisis pengaruh tingkat hutang, sustainability reporting, dan profitabilitas terhadap penghindaran pajak pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2023. Data yang digunakan adalah data kuantitatif dengan teknik purposive sampling, menghasilkan 88 perusahaan sebagai sampel.Metode analisis yang digunakan adalah regresi linear berganda dengan variabel independen meliputi tingkat hutang, sustainability reporting, dan profitabilitas, serta variabel dependen berupa penghindaran pajak yang diukur menggunakan Cash Effective Tax Rate (CETR). Uji asumsi klasik dilakukan untuk memastikan keandalan model Hasil penelitian menunjukkan bahwa tingkat hutang memiliki pengaruh signifikan negatif terhadap penghindaran pajak, menunjukkan bahwa perusahaan dengan tingkat hutang tinggi cenderung membayar pajak lebih rendah karena pengurangan beban bunga. Sustainability reporting ditemukan berpengaruh positif, yang berarti perusahaan yang lebih transparan dalam pelaporan keberlanjutan cenderung menggunakan strategi untuk mengurangi kewajiban pajaknya. Profitabilitas juga berpengaruh signifikan, dengan perusahaan yang lebih menguntungkan cenderung memiliki penghindaran pajak yang lebih rendah karena kewajiban pajak yang lebih besar.Simpulan dari penelitian ini menggarisbawahi pentingnya memahami faktor-faktor yang mempengaruhi penghindaran pajak untuk mendukung transparansi dan efisiensi perpajakan di sektor keuangan. Studi ini memberikan kontribusi terhadap literatur mengenai penghindaran pajak dan implikasinya bagi pembuat kebijakan dan manajemen perusahaan.
Co-Authors Abimanyu, Shyam Arum Puji Lestari Augusto, Marco Joy Clint, Louis Dharma Kartina Ernie Riswandari Evilia, Evilia Felicia, Zoey Gouw, Calvin Haryono, Antoni Irenius Dwinanto Bimo Julius, Jevon Lestari, Alicia Mario Ascaryo Septyadi Mario Inigo Radite Kusumo Nathasia Priskila Nelson, Catheryn Iona Prayuda, Risky Rachel Rachel Silvia Indah Permatasari Suryadi, Cristian Sutanto, Kevin Amadis Tan Wan Yee Temy Setiawan, Temy Vioneta, Catherine Whynne, Vivian