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All Journal The Indonesian Accounting Review Jurnal Muara Ilmu Ekonomi dan Bisnis Balance Vocation Accounting Journal Jurnal Akuntansi Bisnis Accounting Profession Journal (APAJI) Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Kewirausahaan Journal of Accounting and Finance Management (JAFM) Indonesian Management and Accounting Research

Devica Pratiwi

Universitas Bunda Mulia

Author-ID : 1108558

Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 18 Documents Claim Missing Document

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Penerapan Fair Value dan Historical Cost Terhadap Kualitas Laporan Keuangan Pada Entitas Mikro Kecil Menengah (EMKM) Devica Pratiwi
Balance Vocation Accounting Journal Vol 2, No 1 (2018): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Laporan keuangan merupakan sumber informasi atas kondisi keuangan suatu perusahaan yang diperlukan untuk memenuhi kebutuhan berbagai pihak, baik internal maupun eksternal perusahaan yang keputusannya dipengaruhi oleh laporan keuangan yang dihasilkan oleh perusahaan. Di Indonesia, baru-baru ini telah diterbitkan Standar Akuntansi Keuangan untuk Entitas Mikro Kecil Menengah atau dapat disebut SAK EMKM. Variasi dalam komitmen perusahaan untuk meningkatkan kualitas pelaporan keuangan berdasarkan IFRS diharapkan dapat mempengaruhi manfaat positif dalam perbandingan laporan keuangan perusahaan skala besar, menenga, kecil, dan mikro. Oleh sebab itu, penelitian ini akan meneliti apakah Fair Value layak diterapkan bagi Entisas Mikro Kecil Menengah. Prosedur yang digunakan dalam penelitian ini dengan cara kualitatif-deskriptif dan menggunakan teknik komparatif untuk membandingkan konsep fair value accounting dan konsep historical cost accounting. Hasil dari beberapa penelitian yang diolah, mengatakan bahwa keberadaan fair value accounting cukup memberatkan bagi EMKM, karena membutuhkan waktu, tenaga, dan biaya besar dalam penyelenggaraan fair value accounting. Kata Kunci: Nilai Wajar, EMKM, nilai wajar, harga perolehan, standar akuntansi

Creating Shared Value (CSV) based on the system in yoga related to corporate awareness in the practice of Corporate Social Responsibility (CSR) Devica Pratiwi
The Indonesian Accounting Review Vol 11, No 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.1929

Along with the changing time, CSR activities carried out by companies currently have been able not only to improve the welfare of the community but also to create shared value. In this concept, companies must be aware that creating shared value (CSV) is able to produce benefits to be shared and is more than just focusing on social responsibility. Companies should not only take corrective actions, but also reorganize the business strategies they use starting from the stages of planning and production to the stage of distribution to the end consumer, while still considering the factors of the company (economy), human and environment, or often referred to as the triple bottom line (profit, people, planet). This study aims to observe the development and disclosure of CSV in companies by using sustainability reports based on the system in yoga. Judging from the type of data, the approach used in this study is a qualitative descriptive approach. The research data used is the Sustainability Reports of Coca-Cola Company, Ltd., Nestle, and PT. Unilever Indonesia, Tbk for 2018. The results of this study show that the three companies have implemented CSV activities which are expressed in 5 Yamas Yoga: Ahimsa/non-violence; Satya / truthfulness / non-falsehoods; Asteya / honesty, non-stealing; Brahmacharya / Self-control; and Aparigraha / non-possessiveness, non-greediness. not expecting, asking, or accepting inappropriate gifts from any person.

Akuntansi Sebagai Pilihan Milenial Yovita Ariani; Devica Pratiwi; Monica Indriana; Monica Indriani
Balance Vocation Accounting Journal Vol 4, No 1 (2020): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Keinginan untuk mengaktualisasikan diri akan mempengaruhi gaya hidup dan keputusan penting termasuk jurusan studi dalam perkuliahan. Jika dihubungkan dengan revolusi industri, maka adalah masuk akal jika seorang pelajar memilih jurusan yang terkait bidang teknologi tetapi berdasarkan data sebelumnya jurusan akuntansi masih menduduki peringkat 3 (tiga) besar. Adanya perbedaan antara kondisi lingkungan industri dengan keputusan pelajar memilih program studi akuntansi inilah yang memberikan tanda tanya tentang faktor-faktor apa saja yang mempengaruhi keputusan seorang pelajar dalam memutuskan program studi yang dipilih. Unit analisa dalam penelitian ini adalah individu mahasiswa/i. Sample yang digunakan pada penelitian ini adalah mahasiswa/i Universitas X, jurusan akuntansi. Analisa data bersifat statistik dengan pendekatan PLS-SEM menggunakan perangkat lunak SmartPLS. Penelitian menghasilkan bahwa dimensi pencarian informasi dan evaluasi biaya dapat menjelaskan variabel dependen yaitu keputusan milenial dalam memilih jurusan akuntansi. Variabel independen yaitu ekspektasi karir dan karakteristik pribadi memiliki hubungan yang positif dalam keputusan para milenial memilih jurusan akuntansi sedangkan variabel persepsi tidak memiliki hubungan negative terhadap pemilihan program studi.

PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY (CSR COST) BERDASARKAN MOTIF KEUANGAN, MOTIF ETIKA, DAN MOTIF ALTRUISTIK TERHADAP CORPORATE FINANCIAL PERFORMANCE Markus Djohan Utama; Devica Pratiwi
Jurnal Akuntansi Bisnis Vol 9, No 1 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research aimed to determine the effect of CSR cost that the company paid for community, social, environment, etc. based on financial motive, ethic motive and altruistic motive simultaneously or partial, on the ROE and ROS of company.The research is quantitative research with the help of IBM SPSS Software 21 version with regression analysis. Population of this research is manufactured company listed on the Indonesia Stock Exchange (BEI) in the period 2011-2014. Samples were collected by purposive sampling method and 10 companies are used for this research.The result of the test is CSR cost based on ethic motive have a positive significant effect on ROE and ROS (sig. < 0,05). However, both CSR cost based on financial motive and altruistic motive have no-significant effect on ROE and ROS (sig. > 0,05). For the future research, the researcher recommend that the company which listed on Indonesia Stock Exchange are more transparent and detailed information on the CSR include the activities, the CSR target, the cost that company spend and all the other data about CSR. Then, the company which do the CSR investment and transparent with the CSR report can attract other potential investor for the company, so that can make a positive effect on the financial statement.Keywords: CSR Motive, Financial Motive, Ethic motive, Altruistic Motive

PENGARUH PENERAPAN MANAJEMEN RISIKO TERHADAP KINERJA KEUANGAN INDUSTRI PERBANKAN Devica Pratiwi; Budi Kurniawan
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The role of the large banking industry in the Indonesian economy affects banking governance, where prudence is strongly emphasized. Such caution is a reflection of the attitude of responsibility towards the trust given by the community. To address the risks involved in banking operations, risk management is a much-needed solution, which is used to identify, measure, monitor, and control risks arising from bank operations. This study takes independent variables in which NIM as a proxy of interest rate risk, NPL as proxy of credit risk, CAR as solvency & capital risk proxy, and LDR as a liquidity risk proxy. Dependent variable used in this research is financial performance of banking by using profitability ratio that is ROE. The sample of research selected by purposive sampling method get 12 companies that report 3 period of annual report that is year 2013, 2014, and 2015. Analyze technique which is done is by using multiple regression, and the analysis tool is SPSS version 21. The result show that NIM and CAR has significant influence on profitability, while NPL and LDR have insignificant influence.Keywords: risk management, bank performance indicator

Corporate Social Responsibility, Corporate Governance, and Corporate Financial Performance Juniati Gunawan; Devica Pratiwi
Indonesian Management and Accounting Research Vol. 16 No. 1 (2017): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

This paper aims to analyze the influence of corporate social responsibility disclosures (CSRD) by corporate governance (CG) as a moderating variable on corporate financial performance (CFP). The CSRD were measured by the United Nations Environment Programme (UNEP) items and CG practices were evaluated by the Corporate Governance Perception Index (CGPI). The sample of 108 annual reports from 2011 to 2014, which were listed in the ‘Indonesia Most Trusted Companies Awards’ were analyzed through 2012 to 2015 SWA magazine. The moderated regression test was applied to analyze the corporate social responsibility disclosure (CSRD) to CFP, moderated by CG. The CFP were proxied by return on assets (ROA) and return on equity (ROE). This study reveals that CSRD has a significant positive influence to the company's ROA and ROE, and CG has been found weakening the relation between CSRD in influencing the ROA and ROE.

Companies in Indonesia Towards the Implementation of Integrated Reporting Devica Pratiwi; Ilham Ilham; Della Verati; Santia Veronika; Sharon Gabriella
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.179

Reports that not only disclose financial information, but also non-financial information that describes the company's overall activities present integrated information are known as integrated reporting. This research was conducted to find out whether companies in Indonesia are ready to switch to integrated reporting. The objects are the annual report and sustainability report of 16 companies from LQ45 listed on the IDX from 2017 to 2019. Data analysis techniques use content analysis based on the International <IR> Framework guidelines which focus on content elements. The results of the disclosure of the annual report and the sustainability report of 16 companies show that in general the companies have presented and disclosed the seven elements contained in the guidelines, namely the organizational overview and external environment, governance, business models, risks and opportunities, strategy and resource allocation, performance and outlook with an average value in the range of 3,563 – 4,958 from a maximum value of 5,00.

The Influence of Tax Planning, Leverage, Profitability, and Firm Size on Firm Value (Empirical Study of Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2019-2021 Period) Sherly Santoso; Devica Pratiwi
Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i1.191

The company's goal is to get profits for the survival of the company and maximize firm value. In addition, the company's goal is to increase firm value and optimize wealth for shareholders. If the firm value is high, it can increase the wealth of shareholders. Even the food and beverage industry is defined as a leading manufacturing sector that contributes greatly to the national economy. The purpose of conducting this research is to determine the positive influence of tax planning, leverage, profitability, and firm size on firm value, listed food and beverage sub-sector manufacturing companies that have been listed on the IDX and the number of companies seen from SahamU. The approach used in the following research is the quantitative method and the samples selected using the purposive sampling method. The results of the study show that the third hypothesis (H3) which is accepted, namely profitability, has a positive effect on firm value. While the first hypothesis (H1), second (H2) and fourth (H4) are rejected, because partially tax planning, leverage, and firm size have no effect on firm value.

PENGARUH LEVERAGE, FREE CASH FLOW, UKURAN PERUSAHAAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Natalie, Chika Wirya; Pratiwi, Devica
Accounting Profession Journal (APAJI) Vol. 5 No. 2 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i2.109

Penelitian ini bertujuan untuk menguji pengaruh leverage, free cash flow, ukuran perusahaan, dan perencanaan pajak terhadap manajemen laba. Variabel pada penelitian ini telah diuji sebelumnya oleh para peneliti terdahulu, namun hasil penelitian yang diperoleh masih menunjukkan ketidakkonsistenan. Oleh sebab itu, maka peneliti tertarik untuk kembali melakukan pengujian. Penelitian ini dilakukan dengan cara dokumentasi dan sumber yang digunakan adalah data sekunder, berupa data laporan keuangan tahunan yang telah diaudit pada perusahaan manufaktur sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 yang dipublikasikan melalui website resmi Bursa Efek Indonesia (BEI) dan website resmi perusahaan. Data-data yang terkumpul kemudian diproses lebih lanjut dengan menggunakan teknik purposive sampling. Data-data tersebut diolah dengan menggunakan software IBM SPSS versi 25. Dalam melakukan penelitian ini, terdapat empat hipotesis yang diajukan. Akan tetapi, hanya satu hipotesis yang diterima. Sedangkan tiga hipotesis lainnya ditolak. Hipotesis pertama yang diterima adalah leverage yang berpengaruh negatif terhadap manajemen laba. Hipotesis kedua, ketiga, dan keempat ditolak, karena secara parsial free cash flow, ukuran perusahaan, dan perencanaan pajak tidak berpengaruh terhadap manajemen laba. Berdasarkan hasil pengujian Adjusted R2 menunjukkan bahwa besarnya pengaruh variabel leverage, free cash flow, ukuran perusahaan, dan perencanaan pajak terhadap manajemen laba adalah 0,122 atau sebesar 12,2%. Sehingga sebesar 87,8% dipengaruhi oleh faktor lain yang tidak ada dalam penelitian ini.

MANAJEMEN LABA PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN Pratiwi, Devica; Shelyna Livianti; Fendy Sunjaya; Wendy Salim Saputra; Gladhistani Renata
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 7 No. 2 (2023): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v7i2.23032

Perusahaan melakukan manajemen laba untuk memperoleh keuntungan bagi perusahaan atau manajemen perusahaan. Beberapa faktor yang mempengaruhi pihak manajemen untuk melakukan manajemen laba, seperti profitabilitas, tanggung jawab sosial perusahaan (CSR) dan ukuran perusahaan. Penelitian ini berfokus pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Terdapat 13 perusahaan yang dipilih dengan metode purposive sampling selama periode pengamatan selama 3 tahun. Hasil penelitian menunjukkan bahwa semua data observasi yang dikumpulkan dan lolos uji asumsi klasik. Hasil uji F menunjukkan bahwa penelitian layak dengan nilai t sebesar 0,036. Hasil uji t menunjukkan bahwa profitabilitas (0,719) dan CSR (0,148) tidak berpengaruh terhadap manajemen laba, sehingga hipotesis pertama dan kedua ditolak. Sedangkan ukuran perusahaan (0,004) memiliki pengaruh negatif terhadap manajemen laba dan berarti hipotesis ketiga diterima. Kesimpulan dari penelitian ini adalah ukuran perusahaan berpengaruh negatif terhadap manajemen laba, sedangkan profitabilitas dan CSR tidak berpengaruh terhadap manajemen laba. Companies carry out earnings management to gain profits for the company or company management. Several factors influence management to manage earnings, such as profitability, corporate social responsibility (CSR) and company size. This research focuses on food and beverage companies listed on the Indonesia Stock Exchange in 2018-2020. There were 13 companies selected by purposive sampling method during the 3 year observation period. The results showed that all observational data were collected and passed the classical assumption test. The results of the F test show that the research is feasible with a t value of 0.036. The results of the t test show that profitability (0.719) and CSR (0.148) have no effect on earnings management, so the first and second hypotheses are rejected. Meanwhile, firm size (0.004) has a negative effect on earnings management and means that the third hypothesis is accepted. The conclusion of this study is that company size has a negative effect on earnings management, while profitability and CSR have no effect on earnings management.

Co-Authors Albert Sebastian Andriani, Chintia Budi Kurniawan Della Verati Fendy Sunjaya Gladhistani Renata Ilham Ilham Juniati Gunawan Junita, Ellyanna Markus Djohan Utama Monica Indriana Monica Indriani Natalie, Chika Wirya Ramli, Yosua Renata, Gladhistani Santia Veronika Saputra, Wendy Salim Sarmento Giam, Howard Sharon Gabriella Shelyna Livianti Sherly Santoso Syane Mulyawan Theresia Olivia Yopeace, Yunita Yovita Ariani Zefanya Evans Lino

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