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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Pendidikan Akuntansi (JPAK) JAM : Jurnal Aplikasi Manajemen JPM17: Jurnal Pengabdian Masyarakat EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Proceeding SENDI_U Jurnal Akuntansi Aktual Jurnal Riset Akuntansi dan Keuangan Jurnal Inovasi Bisnis (Inovbiz) Jurnal Abadimas Adi Buana BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Research In Management and Accounting (RIMA) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Jurnal Eksplorasi Akuntansi (JEA) Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi AKUNESA Journal of Social And Economics Research Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings International Journal of Application on Economics and Business journal of social and economic research Balance: Jurnal Akuntansi, Auditing, dan Keuangan Research In Management and Accounting (RIMA)
Kazia Laturette
Universitas Ciputra Surabaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENDAMPINGAN, PENGEMBANGAN BISNIS, DAN PERPAJAKAN BAGI PENGUSAHA DI KOTABARU DRIYOREJO GRESIK Kazia Laturette; Maria Assumpta Evi Marlina; Anastasia Filiana Ismawati
JPM17: Jurnal Pengabdian Masyarakat Vol 5 No 01 (2020)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jpm17.v5i01.3258

Abstract

Para pelaku usaha UMKM di perumnas Driyorejo setidaknya telah menjalankan usaha lebih dari dua tahun, namun tidak mengalami perkembangan dari segi omset, profit, pangsa pasar dan juga perkembangan usaha.             Hal ini dapat dilihat dengan masih samanya proses pengelolaan usaha dari usaha berdiri hingga saat ini. Beberapa pelaku usaha UMKM juga masih mencampurkan pengelolaan bisnis dengan pengelolaan rumah tangga baik dari segi keuangan dan operasional. Para pelaku usaha UMKM ada yang mendapatkan kesempatan untuk bermitra dengan perusahaan besar, namun masih terkendala dengan masalah perpajakan seperti NPWP. Beberapa pelaku usaha UMKM tidak memiliki NPWP karena tidak tahu cara membuat dan kegunaannya sebagai seorang pelaku usaha UMKM. Solusi dari permasalahan ini adalah memberikan kegiatan pendampingan, pengembangan bisnis dan perpajakan ini.  Pelaku usaha UMKM diberi motivasi melalui cerita orang sukses, pemaparan materi mengenai pengembangan bisnis dan perpajakan. Kemudian melakukan  mentoring dengan mentor yang ahli di bidangnya. Berdasarkan hasil mentoring dengan para mentor, peserta menunjukan antusiasme dan ingin melakukan eksekusi untuk mengembangkan bisnisnya. Hasil dari mentoring ini menunjukan adanya perkembangan yang progresif dari segi motivasi dan strategi pengembangan bisnis, hal yang terakhir harus ditunjukan oleh peserta UMKM adalah perkembangan bisnis secara konkret oleh pelaku UMKM.
Menciptakan Nilai melalui Program Literasi Keuangan: Portofolio Keuangan Pribadi Luky Patricia Widianingsih; Kazia Laturette; Lucky Subandi
Jurnal Abadimas Adi Buana Vol 4 No 2 (2021): Jurnal Abadimas Adi Buana
Publisher : LPPM Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/abadimas.v4.i2.a2882

Abstract

Abstrak : Ada kebutuhan terkait dengan literasi keuangan khususnya kemampuan memiliki portofolio yang ideal bagi siswa/i SCB kelas 12. Program pengabdian masyarakat ini merupakan bagian dari program terintegrasi Program studi Akuntansi Universitas Ciputra Surabaya yang meliputi aspek pengajaran, riset dan pengabdian masyarakat. Tema program adalah “Creating Value Through Financial Literacy Programs”. Pelaksanaan dilakukan di Sekolah Citra Berkat (SCB) Surabaya dimana pesertanya yang mengikuti adalah kelas 12. Siswa/i SCB mendapatkan manfaat terkait dengan pengetahuan dan keterampilan khusus tentang teknik menyusun portofolio keuangan pribadi melalui kelas intensif selama 6 kali pertemuan. Upaya ini merupakan bagian dari usaha membangun kecerdasan finansial generasi muda. Dengan membangun kecerdasan finansial, generasi muda akan mampu meningkatkan kualitas hidupnya khususnya untuk pengambilan keputusan-keputusan yang memiliki konsekuensi keuangan. Tahapan pelaksanaan didesain secara bertahap mulai dari tataran materi, praktik hingga pendampingan melalui mentoring untuk memastikan tujuan program tercapai. Dari hasil mengikuti program, siswa/i mendapatkan pengetahuan dan keterampilan untuk merumuskan tujuan keuangan pribadinya, menyusun rancangan portofolionya, merancang strategi keuangan untuk mewujudkan tujuan keuangan tersebut serta mampu mengevaluasi capaian portofolio keuangan pribadinya. Kata Kunci: literasi keuangan, portofolio keuangan pribadi, pengelolaan keuangan, sikap keuangan Abstract : There is a need related to financial literacy, especially the ability to have an ideal portfolio for grade 12 SCB students. This community service program is part of the integrated program of the Accounting Study Program, Universitas Ciputra Surabaya which includes aspects of teaching, research and community service. The program theme was "Creating Value Through Financial Literacy Programs". The implementation was carried out at Citra Berkat School (SCB) Surabaya where the participants were grade 12. SCB students got benefits related to specific knowledge and skills about techniques for compiling personal financial portfolios through intensive classes for 6 meetings. This effort is part of building the financial intelligence of the younger generation. By building this financial intelligence, the younger generation will be able to improve their quality of life, especially for decisions that have financial consequences. The implementation stages are designed in stages starting from the level of material, practice to mentoring through mentoring to ensure program objectives are achieved. From the results of following the program, students gain knowledge and skills to formulate their personal financial goals, draft their portfolio designs, design financial strategies to realize these financial goals and be able to evaluate the achievements of their personal financial portfolios. Keywords: financial literacy, personal financial portfolio, financial management, financial attitude
Perbedaan Literasi Pemahaman Keuangan Terhadap Mahasiswa Akuntansi dan Mahasiswa Manajemen Lydia Octaviani; Kazia Laturette
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 2 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.872 KB) | DOI: 10.33197/jabe.vol5.iss2.2019.313

Abstract

This research aims to analyze the differences in understanding of financial literacy in Accounting and Manajemen students in the 2015-2016 class, knowing the level of literacy held by students of the Accounting Study Program and students of the Management Study Program, and to analyze differences in the understanding of financial literacy to Accounting students and Manajemen students. This study uses a quantitative approach and is carried out on students of the Accounting and Manajemen Study Programs at Ciputra Surabaya University. Data were collected using a questionnaire to students of Accounting and Management in the 2015-2016 class, with a total population of 739 people. The sampling technique used was disproportionate stratified random sampling, with a total sample of 307 students. The scale used in this study is the Likert scale and nominal. Independent data analysis methods tests were carried out with the help of IBM SPSS 24. The results of this study indicate that there are differences in the financial literacy level of Accounting and Manajemen students. The level of understanding of financial literacy of IBM and accounting students at a moderate level with different score scores This difference includes every individual who has different competencies, financial management and financial management, and also seminars or training given to students from lecture activities. There is a difference in understanding of financial literacy between Manajemen and Accounting students.
ANALISIS PERBEDAAN KINERJA PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 Cindy Hilman; Kazia Laturette
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 18 No 1 (2021): 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.v18i1.2659

Abstract

This study aims to determine differences in the performance of the profitability ratio (ROA), sales growth ratio (SG), liquidity ratio (CR) and leverage ratio (DER) to bankruptcy prediction (Altman Z-score) before and during the Covid 19 pandemic. Descriptive statistical method with secondary data collection, namely quarterly financial reports from 2019-2020. Samples were taken by purposive sampling method and obtained 62 samples of the construction industry and consumer goods in 2019-2020. Normality testing using the Kolmogorov-Smirnov test results in data not normally distributed with a significance value below 0.05. Different tests using the non-parametric Wilcoxon sign test resulted in differences in ROA (0.000 <0.05), SG (0.004 <0.05) and CR (0.005 <0.05) on the decreased bankruptcy predictions during the pandemic. Meanwhile, DER (0.803 <0.05) did not differ from the prediction of bankruptcy before and during the COVID-19 pandemic
RELEVANSI SIKAP BERAKUNTANSI PELAKU UMKM MUDA DAN PENGGUNAAN INFORMASI AKUNTANSI TERHADAP KEBERHASILAN USAHA Ayu Dwidyah Rini; Kazia Laturette
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2016): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2016.122.230

Abstract

The effect of accounting attitude young SMEs and the use of accounting information to businesssuccess. This study aims to determine the relationship accounting attitude and use of accountinginformation businesses small and medium micro young to business success . Data was collectedthrough questionnaires with 100 young SMEs in Surabaya . The study uses a quantitative approachwith multiple linear regression analysis and snowball sampling to sampling . The results of the studyexplained that the accounting attitude young SMEs , accounting information has a significantrelationship in partial to business success. The results also explain that the accounting informationhas a dominant influence on the success of young SME business in Surabaya .Keywords: Accounting Information , Attitude, Business Success
PENGARUH PENERAPAN ISO 9001:2008 TERHADAP KINERJA KARYAWAN DIVISI PRODUKSI PT. INSASTAMA Tan Christian Albion Kurniawan; Kazia Laturette
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 1 (2017): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2017.131.280

Abstract

This study aims to determine the effect of the application of ISO 9001: 2008 on production division employee performance of PT. Insastama. The independent variables are quality management system, management responsibility, resource management, product realization and measurement, analysis and improvement. The dependent variable in this study is the performance of employees. Data was collected by a questionnaire with 60 respondents production division employees of PT. Insastama. Method of analysis data used in this study is quantitative by using multiple linear regression. The result showed variable product realization and variable measurement, analysis and, improvement has influence on production division employee’s performance of PT. Insastama. Variable quality management system, management responsibility, and resource management has no effect on production division employee’s performance of PT. Insastama.Keywords: ISO 9001:2008, Employee Performance.Kesiapan Indonesia dalam menghadapi era globalisasi, salah satunya ditunjukan dengan kesiapan mutu. Perusahaan harus memiliki mutu yang baik agar mampu menghadapi persaingan yang ketat dalam era globalisasi. Sebelum menerapkan ISO 9001: 2008, mindset SDM yang ada belum sejalan dengan visi dan misi sehingga dapat mempengaruhi kinerja karyawan. Penelitian ini bertujuan untuk mengetahui pengaruh penerapan ISO 9001:2008 terhadap kinerja karyawan divisi produksi PT. Insastama. Variabel bebas dalam penelitian adalah sistem manajemen mutu, tanggung jawab manajemen, pengelolaan sumber daya, realisasi produk, serta pengukuran, analisis, dan perbaikan. Variabel terikat dalam penelitian ini adalah kinerja karyawan. Alat pengumpul data yang digunakan adalah kuesioner dengan 60 responden karyawan divisi produksi PT. Insastama. Metode analisis data yang digunakan dalam penelitian ini adalah metode kuantitatif dengan menggunakan uji regresilinier berganda. Hasil penelitian menunjukkan variabel realisasi produk dan pengukuran, analisis, dan perbaikan memiliki pengaruh terhadap kinerja karyawan divisi produksi PT. Insastama. Variabel sistem manajemen mutu, tanggung jawab manajemen, dan pengelolaan sumber daya tidak berpengaruh terhadap kinerja karyawan divisi produksi PT. Insastama.Kata kunci: ISO 9001:2008, Kinerja Karyawan
Pengaruh Intellectual Capital terhadap Sustainable Growth Rate di Masa Pandemi COVID-19 pada Sektor Perbankan dan Jasa Keuangan Lainnya Elvina Florensia; Cliff Kohardinata; Kazia Laturette
Jurnal Akuntansi Vol 11 No 1 (2022): AKUNESA (September 2022)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v11n1.p36-48

Abstract

Pandemi COVID-19 menyebabkan penurunan penyaluran kredit, piutang pembiayaan, dan premi asuransi pada perusahaan perbankan dan jasa keuangan lainnya. Hal tersebut berdampak pada penurunan pendapatan dan laba di beberapa perusahaan. Sektor perbankan dan jasa keuangan lainnya yang berfokus pada jasa sehingga integrasi informasi, pengetahuan, sumber daya manusia, teknologi informasi memerlukan pengelolaan yang baik di masa pandemi untuk mendukung pertumbuhan berkelanjutan, tidak hanya pertumbuhan yang cepat. Penelitian dilakukan dengan tujuan menguji pengaruh intellectual capital terhadap sustainable growth rate. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan analisis regresi linier berganda, terdapat 94 perusahaan sektor perbankan dan jasa keuangan lainnya yang terdaftar di Bursa Efek Indonesia pada periode 2020-2021. Analisis data menggunakan perangkat lunak STATA 16. Hasil penelitian menunjukkan tidak terdapat pengaruh signifikan antara human capital dan structural capital dengan sustainable growth, sedangkan terdapat pengaruh signifikan negatif antara capital employed dengan sustainable growth
ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE Cynthia Anabella Dilinanda; Kazia Laturette
Media Akuntansi dan Perpajakan Indonesia Vol. 4 No. 2 (2023): MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/mapi.v4i2.3715

Abstract

This study aims to determine the effect of independent commissioners, audit committees, managerial ownership and corporate social responsibility on tax avoidance with profitability as the control variable. The population in this study are companies listed on the SRI-KEHATI index in 2018–2019. The sample in this study were 27 companies in 2018 and 26 companies in 2019 so as to produce 53 data on companies listed on the SRIKEHATI index which were selected by purposive sampling. After conducting outliers, the research sample obtained was 49 samples of companies listed on the SRI-KEHATI index. The results of this study indicate that the mechanism of good corporate governance consisting of independent commissioners, audit committees and managerial ownership has a significance value of > 0.05. Based on these results, it can be concluded that the mechanism of good corporate governance consisting of independent commissioners, audit committees and managerial ownership has no significant effect on tax avoidance. Other results in this study indicate that corporate social responsibility has a significance value of <0.05 with a positive direction. Based on these results, it can be concluded that corporate social responsibility has a significant positive effect on tax avoidance. This is because corporate social responsibility is used as a tool to cover the company’s shortcomings or mistakes.
PENGARUH BAURAN PEMASARAN TERHADAP KEPUTUSAN PEMBELIAN PADA BISNIS CHEPITO TOUR & TRAVEL Rionardo Prasetio; Kazia Laturette
Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Vol. 2 No. 3 (2017)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jp.v2i3.555

Abstract

Perkembangan usaha pariwisata yang semakin pesat membuat Chepito melihat sebuah peluang usaha di bisnis tour & travel. Semakin tingginya tingkat persaingan bisnis dan penjualan Chepito yang fluktuatif menyebabkan perusahaan perlu melihat faktor yang menentukan keputusan pembelian yaitu produk, harga, tempat dan promosi. Tujuan penelitian ini adalah untuk mengetahui pengaruh produk, harga, tempat, dan promositerhadap keputusan pembelian pada bisnis Chepito Tour& Travel. Penelitian ini merupakan penelitian kuantitatif dengan cara pengumpulan data dengan membagikan kuesioner. Populasi dalam penelitian ini adalah sebanyak 147 orang yang merupakan konsumen Chepito Tour & Travel. Penelitian ini menggunakan sampel sebanyak 108 orang konsumen Chepito Tour & Travel dengan menggunakan teknik random sampling. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa produk, tempat, dan promosi memiliki pengaruh terhadap keputusan pembelian pada bisnis Chepito Tour & Travel. Hasil penelitian ini juga menunjukkan bahwa harga tidak memiliki pengaruh terhadap keputusan pembelian pada Chepito Tour & Travel.
The Effect of Intellectual Capital on Financial Performance Before and During The COVID-19 Pandemic Caroline Oktavia Gunawan; Kazia Laturette; Yopy Junianto
Inovbiz: Jurnal Inovasi Bisnis Vol 11, No 1 (2023)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v11i1.3292

Abstract

This study aims to examine the effect of intellectual capital on the financial performance of manufacturing companies in the consumer goods sector before and during the Covid-19 period being listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. Sampling was carried out using the purposive sampling method, there were 51 companies that met the criteria, and the number of samples in the study before and during the Covid-19 period was 196 data. This study uses multiple linear regression analysis. The results showed that human capital efficiency before and during Covid-19 had a significant positive effect on financial performance, structural capital efficiency before and during Covid-19 had no effect on financial performance, and capital employed efficiency before Covid-19 had a significant effect. significantly negative and during the Covid-19 period had a significant positive effect on the financial performance of manufacturing companies in the consumer goods sector listed on the IDX for the 2018-2021 period.
Co-Authors Adelia Kurnia Syahrani Anastasia Filiana Ismawati Andersen, Matthew Arief, Ivan Audina, Mellina Ayu Dwidyah Rini Caroline Oktavia Gunawan Caroline, Lisda Charly Hongdiyanto Cindy Hilman Cliff Kohardinata Cynthia Anabella Dilinanda Denny Bernardus Dili, Bryan Enrique Eko Budi Santoso Eko Budi Santoso Elvina Florensia Fanny Septina Florensi, Elvina Gunawan, Kartikasari Hilman, Cindy Jason Kosasi Kurniawan, Tan Christian Albion Liliana Dewi Louisa Octavia Lucky Subandi Luky Patricia Widianingsih Lydia Octaviani Maria Asumpta Evi Marlina Octavica, Louisa Poaler, Bryan Rionardo Prasetio Subandi, Lucky Syahrani, Adelia Tan Christian Albion Kurniawan Tirtamas P.K, Surya Valentina, Lilia Wendra Hartono Wirawan ED Radianto Yopy Junianto Zelia Valezka Tanjung, Juanita