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All Journal Jurnal Pendidikan Indonesia Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Akuntansi Bisnis Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Synthia Madyakusumawati
Universitas Katolik Indonesia Atma Jaya, Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALISIS PENGARUH KOMPENSASI RUGI FISKAL, CORPORATE GOVERNANCE, RETURN ON ASSET, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013--2017 Martha Nandana Ongkopranoto; Synthia Madyakusumawati; Thia Margareta Tarigan
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 17 No 1 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i1.2011

Abstract

This study aims to determine the effect of fiscal loss compensation, corporate governance, return on assets, leverage, and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Analysis of the data used is descriptive statistical analysis, classical assumption test, and hypothesis testing using the SPSS. The study using secondary data in the form of financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange and audited during 2013-2017. Based on the results of regression testing, it is known that the fiscal loss compensation variable has a negative effect, and return on assets has a positive effect on tax avoidance, while corporate governance, leverage, and firm size do not affect tax avoidance.
Menilai Kualitas Laba Perusahaan Melalui Instrumen Analisa Du Pont Synthia Madyakusumawati; Andy Yulius
Jurnal Akuntansi Bisnis Vol 2, No 1 (2009): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.018 KB) | DOI: 10.30813/jab.v2i1.386

Abstract

Earnings quality refers to the relevance of earnings in measuring company performances. This research tried to explain phenomena’s of the financial reporting quality, especially responsiveness of Earnings Quality, that is determined by factors efficiency of operating, investing, financing activities.One of the technical approach for earning quality evaluation is a DuPont System. DuPont formula stated the quality of company performance evaluate by Return on Equity Ratio. Excelsior of Return on Equity reflect the higher of company performances in earnings production.Key Words : Earnings Quality, DuPont system, ratio analytics
ANALISIS ARUS KAS, DISAGREGAT LABA DALAM MEMPREDIKSI ARUS KAS MASA DEPAN Synthia Madyakusumawati
Jurnal Akuntansi Bisnis Vol 11, No 1 (2018): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1034.737 KB) | DOI: 10.30813/jab.v11i1.1083

Abstract

The purpose of this research is to analyze the impact of cash flow, earnings and disagregat earnings in predicting future cash flow. Hypothesis testing is carried out by using regression model using financial statement data from BEI 2012-2016. The result of this study indicate that the current cash flow have the most powerful tools in predicting future cash flow Keyword : cash flow, aggreagate earnings, earnings, future cash flow
PROGRAM PELATIHAN MANAJEMEN BINAAN YAYASAN GUGAH NURANI INDONESIA Yasintha Soelasih; Christine Winstinindah Sandroto; Sumani Sumani; Synthia Madyakusumawati
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 3 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i3.783-787

Abstract

Koperasi juga hingga saat ini terus berkembang dan menjadi andalan masyarakat untuk memutar roda perekonomian. Hal ini tercermin dari data Kementerian Koperasi dan UKM (Kemenkop UKM) tahun 2020 yang mengalami kenaikan jika dibandingkan dengan tahun 2019. Pada tahun 2019, jumlah koperasi aktif sebanyak 123.048 unit dengan volume usaha Rp154 triliun dan jumlah anggota sekitar 22 juta orang. Sedangkan pada Desember 2020, jumlah koperasi aktif sebanyak 127.124 unit dengan volume usaha Rp174 triliun dan jumlah anggota sekitar 25 juta orang. Namun demikian, koperasi pada masa pandemi ini juga mengalami berbagai kendala untuk menjalankan usahanya. Sebagian besar koperasi mengalami pengembalian pinjaman yang terganggu, omzet menurun, penarikan simpanan, penundaan Rapat Anggota Tahunan, dan kendala lainnya. Pengembangan koperasi pun memiliki tantangan sendiri, sehingga perlu dilakukan upaya penguatan peran koperasi. Terkait dengan pengelolaan manajemen kelembagaan, peningkatan kapasitas SDM koperasi, penggunaan teknologi dan sistem informasi baik dalam manajemen koperasi maupun dalam menjalankan usahanya, perlu dilakukan pembinaan dan pendampingan serta kemitraan. Salah satu upaya yang dapat dilakukan untuk mengatasi tantangan yang dihadapi adalah melalui modernisasi koperasi. Demikian juga pengurus koperasi perlu mendapat pelatihan mengenai manajemen koperasi yang baik. Mereka harus mengenali bagaimana melakukan proses pemasaran yang baik. Berkaitan dengan hal diatas, Yayasan Gugah Nurani  Indoensai dapat bekerjasama dengan Universitas Katolik Indonesia Atma Jaya dalam meningkatkan kinerja koperasi dan kelompok usaha di wilayah dampingan Batavia CDP.
Kesenjangan Digital dan Kompetensi Digital Mahasiswa Akuntansi Weli; Mukhlasin, Mukhlasin; Sjarief, Julianti; Madyakusumawati, Synthia
Jurnal Pendidikan Indonesia Vol 13 No 1 (2024): March
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jpiundiksha.v13i1.67739

Abstract

The problem of this research is the existence of a digital divide among accounting students in Indonesia despite the rapid growth of the digital economy in Southeast Asia. This research explores the relationship between the digital divide, seen through social factors, and the digital competence of accounting students. This research uses a quantitative approach, with the subjects being accounting students. Data was collected through a survey with a questionnaire distributed to 398 accounting students at various universities in Indonesia. Data analysis was carried out using descriptive tests and non-parametric tests. The research results show that social factors significantly influence students' digital access and competence. Younger students tend to have higher levels of digital competency. Family factors such as parental education, employment, and income significantly influence students' digital abilities. In addition, computer ownership by students and effective technology integration by lecturers also impact students' digital competence. In conclusion, the digital divide still exists among accounting students in Indonesia, which affects their digital competence. The implications of this research include the need for curriculum expansion and social interventions to overcome the digital divide among accounting students, ensuring their readiness to face the digital era.
ANALISIS PENGARUH KOMPENSASI RUGI FISKAL, CORPORATE GOVERNANCE, RETURN ON ASSET, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2013--2017 Ongkopranoto, Martha Nandana; Madyakusumawati, Synthia; Tarigan, Thia Margareta
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 17 No. 1 (2020): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v17i1.2011

Abstract

This study aims to determine the effect of fiscal loss compensation, corporate governance, return on assets, leverage, and firm size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Analysis of the data used is descriptive statistical analysis, classical assumption test, and hypothesis testing using the SPSS. The study using secondary data in the form of financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange and audited during 2013-2017. Based on the results of regression testing, it is known that the fiscal loss compensation variable has a negative effect, and return on assets has a positive effect on tax avoidance, while corporate governance, leverage, and firm size do not affect tax avoidance.
PROGRAM PELATIHAN MANAJEMEN BINAAN YAYASAN GUGAH NURANI INDONESIA Soelasih, Yasintha; Winstinindah Sandroto, Christine; Sumani, Sumani; Madyakusumawati, Synthia
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 3 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i3.783-787

Abstract

Koperasi juga hingga saat ini terus berkembang dan menjadi andalan masyarakat untuk memutar roda perekonomian. Hal ini tercermin dari data Kementerian Koperasi dan UKM (Kemenkop UKM) tahun 2020 yang mengalami kenaikan jika dibandingkan dengan tahun 2019. Pada tahun 2019, jumlah koperasi aktif sebanyak 123.048 unit dengan volume usaha Rp154 triliun dan jumlah anggota sekitar 22 juta orang. Sedangkan pada Desember 2020, jumlah koperasi aktif sebanyak 127.124 unit dengan volume usaha Rp174 triliun dan jumlah anggota sekitar 25 juta orang. Namun demikian, koperasi pada masa pandemi ini juga mengalami berbagai kendala untuk menjalankan usahanya. Sebagian besar koperasi mengalami pengembalian pinjaman yang terganggu, omzet menurun, penarikan simpanan, penundaan Rapat Anggota Tahunan, dan kendala lainnya. Pengembangan koperasi pun memiliki tantangan sendiri, sehingga perlu dilakukan upaya penguatan peran koperasi. Terkait dengan pengelolaan manajemen kelembagaan, peningkatan kapasitas SDM koperasi, penggunaan teknologi dan sistem informasi baik dalam manajemen koperasi maupun dalam menjalankan usahanya, perlu dilakukan pembinaan dan pendampingan serta kemitraan. Salah satu upaya yang dapat dilakukan untuk mengatasi tantangan yang dihadapi adalah melalui modernisasi koperasi. Demikian juga pengurus koperasi perlu mendapat pelatihan mengenai manajemen koperasi yang baik. Mereka harus mengenali bagaimana melakukan proses pemasaran yang baik. Berkaitan dengan hal diatas, Yayasan Gugah Nurani  Indoensai dapat bekerjasama dengan Universitas Katolik Indonesia Atma Jaya dalam meningkatkan kinerja koperasi dan kelompok usaha di wilayah dampingan Batavia CDP.
DO VOLATILITY AND PRICE DECLINE MATTER? EVIDENCE FROM FALLING KNIVES IN INDONESIA USING LOGISTIC REGRESSION Teresia Angelia Kusumahadi; Synthia Madyakusumawati
Jurnal Akuntansi Vol 20 No 1 (2026): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v20i1.7688

Abstract

This research examines the recovery probability of stocks experiencing sharp price declines or falling knives from 2010 to 2020 in Indonesia. Using data from Indonesia Stock Exchanges, this study identified 194 falling knife observations and evaluated whether the stocks could provide positive returns within three years after the price drop.The analysis uses logistic regression with a bootstrapping approach, focusing on price-based determinants, namely, the magnitude of price decline and return volatility. The results indicate that volatility has a negative impact on the probability of stock recovery. The higher the volatility of a stock, the lower the likelihood that it will return to its pre-decline price. In contrast, the magnitude of the price decline is not statistically associated with recover probability. Furthermore, only 22.7% of falling knives consistently yield positive returns over the three-year period. These findings indicate the small number of stocks that recover after a sharp decline. These findings also emphasize the importance of volatility as a key factor in assessing stock recovery probability.
Co-Authors Andy Yulius Christine Winstinindah Sandroto Julianti Sjarief Martha Nandana Ongkopranoto Mukhlasin Mukhlasin Ongkopranoto, Martha Nandana Sumani Sumani Tarigan, Thia Margareta Teresia Angelia Kusumahadi Thia Margareta Tarigan Weli Yasintha Soelasih