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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Asia-Pacific Management and Business Application EKSPANSI Jurnal Akuntansi Jurnal Bisnis dan Akuntansi Maker: Jurnal Manajemen Studi Akuntansi dan Keuangan Indonesia (SAKI) Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Kontemporer Jurnal Akuntansi
Vania Pradipta Gunawan
Universitas Prasetiya Mulya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Kegiatan Corporate Social Responsibility dan Prospek Kinerja Keuangan Perusahaan Sumber Daya Alam di Indonesia, Singapura, dan Malaysia Janita Suryani Muliate; Silvi Suhendro; Rinaningsih Rinaningsih; Vania Pradipta Gunawan
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2990

Abstract

This research aims to determine the influence of implementation and reporting of Corporate Social Responsibility (CSR) activities towards the prospect of corporate financial performance. The samples used in this research is the company of the natural resources sector operating in Indonesia, Singapore, and Malaysia from 2011 to 2017 with total samples of 25 companies and 96 observations. The data obtained is processed using quantitative research method. In this research, it is known that there are several results explaining the relationship between implementation and reporting of CSR activities to the company's financial performance in the future which is proscribed with return on asset, return on equity, cash flow from operating activities, and Tobin’s Q. The results of the study also showed significant negative results between the reporting and the implementation of CSR activities with the company's financial performance in the future. This results showed that CSR activities in Indonesia, Singapore, and Malaysia were a charity activity or just to fulfil governance’s rules. Keywords: Corporate Social Responsibility, Firm’s Financial Performance, and Natural Resources Industry
Collaboration Framework for Digital Onboarding Program in Indonesian SMEs: An Exploration Research Gunawan, Vania Pradipta; Trilaksono, Teddy; Prawiradipura, Herdy Jaya; Suhartanto, Eko; Rahayu, Sri; Dewantara, Made Handijaya
APMBA (Asia Pacific Management and Business Application) Vol. 13 No. 3 (2025)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2025.013.03.3

Abstract

This study investigates the effectiveness and challenges of Indonesia's digital onboarding program for Small and Medium Enterprises (SMEs) aimed at enhancing market access via digital marketplaces. Using a qualitative approach, data were collected through in-depth interviews and focus group discussions (FGDs) with 15 SME owners, representatives from four major e-commerce companies, and policymakers from the Ministry of Industry. Findings highlight significant gaps between planning and implementation, requiring tailored workshop materials, better coordination with marketplace enablers, and structured monitoring and evaluation (MONEV) systems. Success factors include appropriate marketplace selection, community engagement, and government support, while challenges involve monitoring difficulties, a lack of continuous mentorship, and digital literacy gaps. Managerial implications stress the importance of developing standardized training materials in collaboration with relevant associations, establishing clear learning outcomes and fostering continuous mentorship by successful SME champions. The findings of this study also contribute to policy makers and facilitators involved in this program by creating a framework for sustainable collaboration to ensure its long-term success and sustainability.
FINANCIAL DISTRESS AND MANAGERIAL ABILITY ON AUDIT FEE Lauwangsa, Jovan Krishna; Suryadi, Vanya Amartyazenna; Adelina, Yang Elvi; Gunawan, Vania Pradipta
Jurnal Akuntansi Kontemporer Vol. 15 No. 1 (2023)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v15i1.4127

Abstract

Research Purposes. This paper examines the effect of managerial ability on audit fees, examines the effect of financial difficulties on the relationship between managerial ability and audit fees, and examines the effect of opportunistic reporting carried out by management in the form of earning management on audit fees. Research Method. The studies that were carried out used secondary data from 139 non-financial companies listed on the Indonesia Stock Exchange from 2016 to 2020. Research Result and Findings. Through a linear regression of panel data, the study found that higher amount of audit fees was positively influenced by the manager's ability to manage company resources and found that abnormal cash flow real earning management had a positive influence on audit fees. The study also found that financial difficulties did not moderate the relationship between a company's managerial ability and its audit fees, but found that companies with financial difficulties had higher audit fees.
FAKTOR PENENTU STRUKTUR MODAL PADA PERUSAHAAN KELUARGA DAN NONKELUARGA DI INDONESIA CLAUDIA PRANANDA; ULYSVASHTIEN UTAMA; RINANINGSIH; VANIA PRADIPTA GUNAWAN
Jurnal Bisnis dan Akuntansi Vol. 21 No. 2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i2.622

Abstract

This research aims to examine and analyze the determinants of capital structure in family business and nonfamily business. This research uses sample of 370 companies listed on BEI from 2012 to 2016 using the purposive sampling method. This research uses determinants of capital structure, such as, growth opportunities, debt cost, age, cash flow, size, non-debt tax shield, and investment. Debt to asset ratio is used as the proxy of capital structure. Results show growth opportunities and debt cost have negative relationship with capital structure, however size has positive relationship with capital structure in all firms in Indonesia. Furthermore, family ownership strengthens the negative relationship of debt cost, age, and cash flow on capital structure, however size weakens the positive relationship with capital structure.
Co-Authors Ansca, Cressya Cesia Anthony Halim Ardyanisa, Candrika Edith Bella Christinna Santosa Claresta Hartawan Setio CLAUDIA PRANANDA Giovanni, Filbert Gunawan, Nicholas Janita Suryani Muliate Jovan Krishna Lauwangsa Kurniadi, Nicholas Lauwangsa, Jovan Krishna Made Handijaya Dewantara Matthew Alexander Nathaniel Muhammad Setiawan Kusmulyono Mukti, Riandra Raina Noor, William Wahyu Wicaksono Ramadhanta Prawiradipura, Herdy Jaya Rachman, Rathria Arrina Rathria Arrina Rachman Retno Yuliati Rinaningsih Rinaningsih Serona, Ellisa Silvi Suhendro SRI RAHAYU Stephanie Jessica Nadine Suhartanto, Eko Suryadi, Vanya Amartyazenna Suyapto, Kevin Agriya Tania Gianina Teddy Trilaksono Theodorus Radja Ludji, Theodorus Radja Titin Pranoto ULYSVASHTIEN UTAMA Vanya Amartyazenna Suryadi Yang Elvi Adelina Yang Elvi Adelina