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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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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.
Pengaruh Motivasi, Self-Efficacy, Prospek Kerja, Pengetahuan Perpajakan, Nilai Sosial, dan Persepsi terhadap Minat Mahasiswa Jurusan Akuntansi untuk Menjadi Konsultan Pajak Jason Kosasi; Kazia Laturette
Jurnal Eksplorasi Akuntansi Vol 6 No 3 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i3.1785

Abstract

The purpose of this study was to determine what factors influence student’s career choice as a tax consultant. Sampling in this study using purposive sampling method. The sample in this study were Accounting students at Ciputra University Surabaya who had taken taxation courses. The results of this study state that motivation, job prospects, and perceptions positively influence career choice as a tax consultant. Meanwhile, self efficacy, tax knowledge, and social values do not affect career choice as a tax consultant. Future research is expected to add other independent variables and expand the population.
ANALISIS PENGARUH LITERASI KEUANGAN DAN GAYA HIDUP TERHADAP PERILAKU PENGELOLAAN KEUANGAN GENERASI Z DI UNIVERSITAS CIPUTRA SURABAYA Arief, Ivan; Laturette, Kazia
Media Akuntansi dan Perpajakan Indonesia Vol. 6 No. 1 (2024): 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.v6i1.4793

Abstract

Studi penelitian ini ditujukan untuk mengetahui analisis pengaruh Literasi Keuangan (X1) dan Gaya Hidup (X2) terhadap Perilaku Pengelolaan Keuangan (Y) generasi z di mahasiswa Universitas Ciputra Surabaya. Populasi dan sampel dari penelitian ini yaitu mahasiswa Fakultas Manajemen dan Bisnis di Universitas Ciputra Surabaya yang pernah mengikuti mata kuliah budgeting atau financial management. Jenis data yang dibutuhkan dalam penelitian ini yaitu data primer dan teknik pengumpulan data dengan cara penyebaran kuesioner. Data yang disebarkan sebanyak 205 kuesioner, yang berhasil diolah data sebesar 101 kuesioner. Teknik analisis data ini dengan persamaan regresi linear berganda. Berdasarkan hasil penelitian dengan melalui tahapan seperti uji deskriptif statistik, uji validitas, uji reliabilitas, analisis uji asumsi klasik dan analisis regresi yang menunjukkan bahwa Literasi Keuangan (X1) memiliki pengaruh secara positif terhadap Perilaku Pengelolaan Keuangan (Y) dan Gaya Hidup (X2) memiliki pengaruh secara signifikan positif terhadap Perilaku Pengelolaan Keuangan (Y). Maka dapat disimpulkan bahwa kedua independen dalam penelitian ini memiliki pengaruh secara signifikan positif terhadap variabel dependen.
The Impact of Corporate Governance on Dividend Pay-out Ratio Policy During the Covid-19 Era: The study case in the Basic Material Industry in Indonesia Hartono, Wendra; Laturette, Kazia; Gunawan, Kartikasari
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2314

Abstract

The purpose of this study is to analyze the impacts of Good Corporate Governance during the Covid -19 era on the dividend payout rasio policy in Indonesia. During Covid-19 era, the Basic Materials industry has faced big challenges due to lock down policy occured in many big areas which can lead to disruptive global economic supply chain. Due to lock down, the number of demands for basic materials has increased, meanwhile the price is becoming more expensive, because there was scarcity to get basic materials in the market. Increasing income in many Basic Material industry, can cause the percentage payment of dividends during the year of 2020 proposed by Board of Directors and Board of Commissioners. In this research will show and compare the condition of Basic Material industry before and during Covid-19 pandemic. This reseach is categorized as a quantitative reseach which the sample used is gathered from secondary data, financial report, from basic material industry for public listed company on the Indonesia Stock Exchange during 2018 – 2020, a total of 43 companies. There are 4 independent variables which is used in this study, which are the Independent Commissioner, the Board of Directors, the Board of Commissioners and the Audit Committee, meanwhile the dependent variable is dividend payout ratio. 
The Impacts of Corporate Governance on Dividend Pay-out Ratio Policy before and during the Covid-19 Era: The study case in the Energy Industry in Indonesia Laturette, Kazia; Hartono, Wendra; Gunawan, Kartikasari
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 2 (2023): JUNE EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i2.2371

Abstract

The purpose of this study is to analyze the impacts of good corporate Governance during the Covid -19 era on the dividend payout ratio policy in Indonesia. Moreover, during the Covid- 19 era has urged the higher management such US boards ofDirectors to deal with all difficulties and  uncertainties in the business situation. During the Covid-19 era, the Energy has faced big challenges due to lock down policy occurred in many big areas which can leads to disruptive global economic supply chains. Due to the lock down, the number of demands for energy has decreased, henceforth the price is becoming more expensive. In this research will show and compare the conditions of the energy industry before and during the Covid-19 pandemic. this research is categorized  quantitative research which the sample used is gathered from secondary data, financial reports, from basic material industry for publicly listed companies on the Indonesia Stock Exchange during 2018 – 2020, a total of 33 companies. Result of study This showing only the boards of Directors and  Commissioners Independent before the pandemic took effect to dividends payout ratio
A Comparative Study for Good Corporate Governance During Covid-19 Pandemic in Basic Material Industry: A study case in Public Listed Company in Indonesia Andersen, Matthew; Valentina, Lilia; Laturette, Kazia; Hartono, Wendra
Journal of International Conference Proceedings Vol 6, No 1 (2023): 2023 ICPM Malang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i1.2237

Abstract

This aim of this study is to find out the differences the characteristic for Corporate Governance before and during the Covid-19 pandemic. Covid-19 pandemic has devastated global economic condition. Many industries has been affected and faced severe condition to survive. Top level management such as Board of Directors must deal with difficulties situation and uncertainties market condition. Lock down policy has changed habbitual for humans to stay and work from home. The needs for basic materials were increasing during the Covid-19 pandemic.  Because of scarcity occured in the market to keep some basic materials, it cause increasing the price of basic materials. Some business has increased the income, including basic materials. Therefore the financial report for basic materials industry have shown positive for income statement, and lead to shareholders to ask the dividend in the Annual general meeting for shareholders. This study is a part of quantitative research and use secondary data. The sample in study this is coming from Basic Materials Industry from public listed companies in the Indonesia Stock Exchange for 2018 – 2020, as 43 companies. This study will use statistic-test which is a difference test  or t-test. Independent variables used in this study are Commissioner Independent , Board of Directors, Board of Commissioners, and Audit Committee. This findings will be useful for academician to get some insight or references to help further research.
Optimalisasi Keuntungan UMKM di Tulungagung melalui Perhitungan Harga Pokok Produksi yang Akurat Hongdiyanto, Charly; Hartono, Wendra; Laturette, Kazia; Zelia Valezka Tanjung, Juanita; Tirtamas P.K, Surya
Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Vol. 5 No. 2 (2023): Jurnal Leverage, Engagement, Empowerment of Community (LeECOM)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/leecom.v5i2.3690

Abstract

Salah satu permasalahan yang masih dialami oleh UMKM adalah literasi keuangan yang masih rendah. Masih banyak pemilik UMKM yang merasa bahwa aspek keuangan tidak seberapa penting karena skala usaha yang masih kecil serta memiliki pemahaman yang keliru terkait dengan bagaimana mereka menentukan harga jual berdasarkan penentuan harga pokok produksi yang tepat. Tujuan dari kegiatan pengabdian masyarakat ini adalah memberikan pelatihan terkait dengan praktik penentuan HPP yang tepat kepada pemilik UMKM yang bergerak dalam industri makanan dan minuman di Tulungagung. Tercatat 26 pemilik UMKM berpartisipasi dalam kegiatan ini. Setelah kegiatan berlangsung, terjadi peningkatan pemahanan literasi keuangan yang diperoleh dari posttestyang dilakukan sehingga menandakan bahwa kegiatan ini berjalan dengan baik serta memberikan dampak positif terhadap perkembangan UMKM di Tulungagung. 
ANALISIS PERBEDAAN KINERJA PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 Hilman, Cindy; Laturette, Kazia
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
ELICITING FAMILY BUSINESS OWNERS ATTITUDE AND PROFESSIONALISM TOWARDS BUSINESS PERFORMANCES Dewi, Liliana; Santoso, Eko Budi; Laturette, Kazia; Wahjudono, Denny Bernardus Kurnia
Jurnal Aplikasi Manajemen Vol. 17 No. 2 (2019)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.02.15

Abstract

This study is eliciting a family business of family business owners'attitude and professionalism towards business performances. To analyze the results, we used a method of Multiple Regression statistical software applied to data from 48 Indonesian family businesses. The first important contribution of this work is that Family Business Owners Attitude increase Business Performances increase too. The second contribution is that Professionalism increase Business Performances increase also. Finally, the third contribution of this work is that Owner Responsibilities influence on the performance of family businesses.
Using Artificial Intelligence can increase academic fraud in Generation Z Laturette, Kazia; Syahrani, Adelia; Octavica, Louisa
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 1 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss1.art9

Abstract

Academic fraud, including cheating and the use of jockey services, has become a major issue in Indonesian higher education. This study aims to examine the influence of the five elements of the Fraud Pentagon Theory: pressure, opportunity, rationalization, competence, and arrogance, alongside religiosity on students' inclination to engage in academic fraud. This study examines the moderating influence of Artificial Intelligence (AI) on the relationship between these variables and academic misconduct. A quantitative research methodology was employed, administering questionnaires to 300 students from several colleges in East Java to gather survey data. The statistics demonstrate that four elements of the Fraud Pentagon: pressure, opportunity, rationalization, and competence, significantly influence academic misconduct, whereas arrogance and religiosity do not. AI, as a moderating variable, enhances the effect of skills on academic fraud while reducing the effect of opportunity. This study enriches academic literature by introducing AI as a moderating variable in the digital age and incorporating religion, a rarely explored factor.
Co-Authors Adelia Kurnia Syahrani Adelia Kurnia Syahrani Anastasia Filiana Ismawati Andersen, Matthew Arief, Ivan Audina, Mellina Ayu Dwidyah Rini Bryan Poaler Caroline Oktavia Gunawan Caroline, Lisda Charly Hongdiyanto Cindy Hilman Cliff Kohardinata Cynthia Anabella Dilinanda Debby Asti Utomo Denny Bernardus Dili, Bryan Enrique Eko Budi Santoso Eko Budi Santoso Elvina Florensia Fanny Septina Florensi, Elvina Gunawan, Kartikasari Hilman, Cindy Jason Kosasi Kartikasari Gunawan Kurniawan, Tan Christian Albion Liliana Dewi Louisa Octavia Lucky Subandi Luky Patricia Widianingsih Lydia Octaviani Maria Asumpta Evi Marlina Octavica, Louisa Rionardo Prasetio Sherly Margaretha 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