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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
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

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ANALISIS LAPORAN KEUANGAN DI ERA DIGITAL Pratiwi, Devica
Jurnal Pengabdian dan Kewirausahaan Vol 5, No 1 (2021): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v5i1.2721

Abstract

ABSTRACT                 The rapid development of technology and increasingly high business competition poses a challenge for business people to always be quick and responsive to changes in order to decide on effective strategies to survive in the increasingly tight business world of the industrial world. In the world of accounting, a growing issue of the role of accountants will be replaced by technology. There was a shift in the function of the accountant from working manually to digitization in preparing financial reports and analysis based on the financial information generated. This service activity was carried out on March 16, 2020 in the computer lab room of Bunda Mulia University which consisted of Atisa Dipamkara Tangerang Vocational School students. The event took place from 09.00 - 11.00 starting with the introduction of accounting software, namely Accurate, the available tools and how to operate Accurate to produce financial reports quickly and accurately. Then the explanation is continued by reading the results of the financial statements to determine the merits of the company's performance in a certain period. The results of this activity can be seen from the enthusiasm of the participants with a discussion of questions and answers regarding accounting software and its comparison with the software they have studied at school, then asking about what financial information can be generated from the software and how to prepare accounting information to read the results in easy to understand. The implication of this service activity is that it can provide awareness for participants to be skilled in using technology in preparing financial information and developing soft skills as prospective accountants in communicating this information to interested parties.
PENGARUH UKURAN DEWAN KOMISARIS, SALES GROWTH DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY Renata, Gladhistani; Devica Pratiwi
Journal of Business And Entrepreneurship Vol. 11 No. 2 (2023): JOURNAL OF BUSINESS AND ENTREPRENEURSHIP (November 2023 Edition)
Publisher : APPS Publications

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46273/gt9mpz05

Abstract

Tujuan penelitian ini adalah untuk meneliti pengaruh Ukuran Dewan Komisaris, Sales Growth dan Ukuran perusahaan terhadap Corporate Social Responsibility sektor barang baku yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2022. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar sektor barang baku pada Bursa Efek Indonesia tahun 2020-2022. Sampel dipilih dengan teknik purposive sampling dan diperoleh 85 perusahaan dari total 105 perusahaan. Metode analisis data yang digunakan adalah metode kuantitatif dengan menggunakan analisis regresi linear berganda dan menggunakan software SPSS 26. Ukuran Dewan Komisaris dan Ukuran Perusahaan memiliki pengaruh terhadap CSR. Sedangkan sales growth tidak berpengaruh terhadap CSR. Ukuran dewan komisaris, sales growth dan ukuran perusahaan memiliki pengaruh sebesar 40,8% terhadap CSR, sedangkan 59,2% dipengaruhi oleh faktor lain diluar penelitian ini. 
PENGARUH PROFITABILITAS, MEKANISME GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Yopeace, Yunita; Pratiwi, Devica; Ramli, Yosua
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/e6az7f16

Abstract

This study to examine the effect of profitability, mechanism good corporate governance (managerial ownership, independent commissioner, and audit committee), and firm size on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. This study uses secondary data. The analytical method used is quantitative method with purposive sampling technique and obtained 15 sample companies registered in the 2018-2022 period. The analysis in this study used SPSS 26 software. The results of this study are profitability, managerial ownership and independent commissioners has a positive and significant effect on firm. 
Exploring The Drivers of Earnings Management In Non-Cyclical Consumer Firms Sarmento Giam, Howard; Pratiwi, Devica
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4147

Abstract

The study examines the influence of sales growth, profitability, leverage, external auditor quality, and institutional ownership on earnings management in non-cyclical consumer firms listed on the Indonesia Stock Exchange from 2019 to 2023. Using purposive sampling, 21 companies were selected, resulting in 105 observations analyzed through multiple regression. The results reveal that leverage significantly and negatively affects earnings management, highlighting that companies with higher leverage tend to practice less earnings management due to stricter creditor oversight. Conversely, sales growth, profitability, external auditor quality, and institutional ownership have no significant effect, suggesting these variables are not primary drivers of earnings management within this context. This research underscores the importance of effective financial management and external monitoring in mitigating earnings manipulation practices.
Creating Shared Value (CSV) based on the system in yoga related to corporate awareness in the practice of Corporate Social Responsibility (CSR) Pratiwi, Devica
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

Abstract

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.
THE ROLE OF CORPORATE GOVERNANCE ON FINANCIAL STATEMENT QUALITY AND INVESTOR REACTION Pratiwi, Devica; Syane Mulyawan; Zefanya Evans Lino
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.202

Abstract

The purpose of this paper is to examine the effect of the number of boards of directors, boards of commissioners, audit committees, the background of the audit committee on the quality of financial statements and the reaction of investors with ROA as a control variable. The population in this study is the annual report of banking company listed on the Indonesia Stock Exchange on 2018. The analysis method in this study is the multiple linear regression analysis using SPSS. Based on simultaneous test results, the number of boards of directors, boards of commissioners, audit committees, the background of the audit committee have a significant influence on the investor's reaction to ROA as a control variable, but had no effect on the quality of financial statements.
What Factors Influence the Determination of Audit Fees Junita, Ellyanna; Devica Pratiwi
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 1 (2023): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i1.1751

Abstract

The purpose of this study is to test the influence of variables that are factors in determining the value of audit fees in food and beverage sub-sector manufacturing companies listed on the IDX for the 2017-2021. This study focuses on four independent variables, company complexity, internal audit, profitability, and company risk, and one dependent variable, audit fee. The collected data was further processed using purposive sampling techniques, resulting in a population of 12 companies or as many as 300 samples. Then, these data were processed with IBM SPSS software version 25, and it was found that the complexity of the company had a positive and significant effect on the audit fee, the internal audit had a negative and significant effect on the audit fee, and the company's profitability and risk did not affect the audit fee.
Audit Committee, Independent Commissioners, Firm Size, and Intellectual Capital on The Financial Performance of State-Owned Enterprises Andriani, Chintia; Pratiwi, Devica; Theresia Olivia; Albert Sebastian
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2995

Abstract

This study aims to explain the effect of audit committees, independent commissioners, company size, and intellectual capital on financial performance proxied by return on assets (ROA) in State-Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The population used is all BUMN companies listed on the IDX in 2020-2022. Sampling was selected using purposive sampling method, in order to produce samples that match the research criteria. The research sample amounted to 15 companies with a period of 3 years to 45 total samples. The data collection technique was carried out using the documentation method in the form of annual reports for the 2020-2022 period obtained from the IDX and the company's official website. The data collected was analyzed with multiple linear regression using SPSS 26. The results of this study indicate that the audit committee variable has a significant value of 0.000 and a t value of 5.360, the independent commissioner variable has a significant value of 0.670 and a t value of 0.430, the company size variable has a significant value of 0.000 and a t value of -7.375, and the intellectual capital variable has a significant value of 0.022 and a t value of -2.375, so that the only accepted hypothesis is H1, namely, the audit committee affects financial performance and other hypotheses are rejected. The audit committee, independent commissioners, company size, and intellectual capital have an influence of 61.1%, while the rest with a value of 38.9% can be influenced by other variables that are not in this research model. Audit committee variables affect financial performance, independent commissioners have no effect on financial performance, while company size and intellectual capital have a negative effect on financial performance. Future researchers are expected to add other variables besides the variables in this study and can use other more accurate measurement methods.
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