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All Journal Binus Business Review Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Ultima Management : Jurnal Ilmu Manajemen Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Akuntansi
Wijaya, Chandra Ferdinand
Fakultas Ekonomi Program Studi Akuntansi - Universitas Katolik Parahyangan (Jalan Ciumbuleuit No. 94, Bandung)
Humanities Economics, Econometrics & Finance

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The Relevance of Financial Statements in the Industrial Revolution 4.0 Era Haryani Chandra; Chandra Ferdinand Wijaya
Binus Business Review Vol. 12 No. 1 (2021): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v12i1.6802

Abstract

The emergence of Industrial Revolution 4.0 has a significant impact on the business processes. It is also expectedto change the characteristics of the needed accounting information. The close ties between accounting and theIndustrial Revolution 4.0 encourages researchers to conduct research regarding the correlation between the twofields. The research aimed to discuss the characteristics of companies in the Industrial Revolution 4.0 era andidentify whether a mismatch occurred between the information in the financial statements and the changes inthe characteristics of companies in the Industrial Revolution 4.0 era. It was a narrative literature review usingsecondary data from various sources. Data collection was made through library research. Then, the data wereanalyzed using content analysis. The results show that more and more digital-based companies emerge and developwith a remarkably high company value even without having any underlying asset. On the other hand, severalstudies indicate that assets as an element of financial statements are necessary for determining the company valuefor allocating economic resources effectively. However, some studies explain that companies with high assetshave a high company value. It shows a gap that makes the relevance of financial statements in determining thecompany value in the Industrial Revolution 4.0 era questionable. This matter has implications for stakeholders touse financial statements for decision-making in Industrial Revolution 4.0 era and future research.
Pengaruh Likuiditas, Struktur Modal, Ukuran Perusahaan, Prospek Pertumbuhan, Kualitas Audit Terhadap Kualitas Laba Perusahaan Batu Bara Chandra Ferdinand Wijaya
JEMAP Vol 3, No 2: Oktober 2020
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v3i2.2267

Abstract

Financial statements are a means used by company’s management to communicate financial information to its users in order to assist decision making. Company’s management has more information than shareholders. As a result, company’s management tends to make earnings management for certain purposes. Such conditions reduce the quality of earnings presented in the financial statements. Some factors are expected to influence the tendency of companies to manipulate earnings that affect earnings quality. The purpose of this research is to examine the effect of liquidity, capital structure, company size, growth prospects, and audit quality on earnings quality. This research is a causal research. The population consists of coal mining sub-sector companies listed in Indonesia Stock Exchange during 2012 - 2016. This research uses simple random sampling and analysed by multiple linear regression. The result shows that liquidity, capital structure, company size, growth prospects, and audit quality have a significant effect simultaneously on earnings quality. The partial hypothesis testing shows that liquidity has no significant effect on earnings quality, while firm size and audit quality have a significant positive effect on earnings quality. The capital structure and growth prospects have a significant negative effect on earnings quality.
Pengaruh Risiko Sistematis, Leverage, Dan Likuiditas Terhadap Return Saham Lq 45 Yang Terdaftar Pada Bursa Efek Chandra Ferdinand Wijaya; Hamfri Djajadikerta
Ultima Management : Jurnal Ilmu Manajemen Vol 9 No 2 (2017): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1084.946 KB) | DOI: 10.31937/manajemen.v9i2.721

Abstract

Investors want high stock return to increase wealth from their stock investment. In determining stocks that can provide high returns, there are factors that must be considered. LQ 45 stocks are identical to profitable and high return stock. In fact, LQ 45 stocks do not always benefit investors. There are risk factors that influence LQ 45 stock return, which is the market risk and fundamental risk. Market risk is known as systematic risk and fundamental risk is reflected through companies’ liquidity and leverage. There are inconsistencies over the influence of this variables on stock return. Therefore, the purpose of this research is to examine the effect of systematic risk, leverage, and liquidity on stock return. This research is a causal research and conducted on LQ 45 companies during 2011- 2015. This research uses simple random sampling as sampling method. Systematic risk is measured by stock beta coefficients, leverage is measured by Debt to Equity Ratio, and liquidity is measured by Current Ratio. Research’s result shows that systematic risk, leverage, and liquidity have significant effect on stock return simultaneously. Partial test shows that systematic risk has insignificant effect on stock return, while leverage and liquidity have positive significant effect on stock return. Keywords: Systematic risk, leverage, liquidity, stock return, LQ 45
PENYUSUNAN SISTEM INFORMASI AKUNTANSI TERKOMPUTERISASI BAGI KLINIK PRATAMA PANDU Felisia Felisia; Elsje Kosasih; Sylvia Fettry Elvira Maratno; Tanto Kurnia; Chandra Ferdinand Wijaya
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 4, No 1 (2019): June 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v4i1.3236

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan oleh tim dosen Program Studi S1 Akuntansi – Fakultas Ekonomi Unpar pada tahun 2018 merupakan kegiatan pengabdian bagi Klinik Pratama Pandu. Klinik Pratama Pandu bergerak dalam bidang pelayanan kesehatan bagi masyarakat menengah ke bawah, yang memiliki dua buah klinik, yaitu klinik umum dan klinik gigi. Saat ini, Klinik Pratama Pandu belum memiliki sistem pencatatan yang baik, sehingga ada beberapa hal yang dapat menyebabkan penurunan kualitas yang diberikan, seperti misalnya tidak adanya pencatatan mengenai persediaan obat-obatan. Tidak tersedianya pencatatan yang akurat dapat menyebabkan pelayanan kesehatan yang diberikan menjadi tertunda. Tim dosen Program Studi Akuntansi Unpar melakukan kegiatan pengabdian berupa penyusunan sistem informasi akuntansi secara terkomputerisasi. Hasil yang dicapai berupa program aplikasi komputer yang dibuat dengan menggunakan Microsoft Access untuk Klinik Pratama Pandu. Program aplikasi komputer ini dibuat sesuai dengan kebutuhan pengguna yang dibagi ke dalam 3 kelompok, yaitu untuk bagian administrasi, bagian bendahara, dan dokter. Program aplikasi komputer ini dapat digunakan untuk aktivitas pendaftaran pasien, pendaftaran rawat jalan, pendataan karyawan, pencatatan diagnosis dokter, pencatatan penerimaan, retur dan pencatatan persediaan obat-obatan, aktivitas penagihan pasien, pembayaran, pencatatan akuntansi beserta penyusunan laporan keuangan berupa laporan neraca, laporan laba rugi, laporan arus kas, buku besar untuk tiap akun. Setelah program aplikasi ini rampung, tim pengabdi mengadakan pelatihan bagi para pengguna di Klinik Pratama Pandu. Pelatihan ini diharapkan dapat membantu mitra dalam memudahkan pencatatan akuntansi dan data-data secara terkomputerisasi terkait kegiatan operasional sehari-hari dari Klinik Pratama Pandu. DOI: https://doi.org/10.26905/abdimas.v4i1.3236
Revaluasi Aset Tetap pada Perusahaan Sektor Industri Manufaktur Di Indonesia Chandra Ferdinand Wijaya
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.v13i1.3105

Abstract

IFRS was formed which is expected to improve the quality of financial reporting and enchance comparability of financial information for decision making. Indonesia is one of the countries that adopted IFRS. One of the IFRS standard adopted by Indonesia is the fixed assets accounting standard as outlined in PSAK 16. PSAK 16 explains that the measurement of fixed assets can be done by choosing between cost models or revaluation models. This study is intended to provide development of fixed asset measurement models that tend to be used by the manufacturing companies in Indonesia along with the reasons underlying to apply the related fixed asset measurement model. This research is an analytical descriptive study conducted on manufacturing companies listed on the Indonesia Stock Exchange from 2015 until 2017. The result shows that most of the manufacturing companies in Indonesia still use the cost model in the measurement of fixed assets for financial reporting. Nonetheless, there are already several manufacturing companies that implement fixed asset revaluation models and the number has increased from year to year. With this in mind, the revaluation model for fixed assets is growing and the role of asset valuation services is felt to be increasingly needed. Keywords: Cost Model, Fixed Asset, IFRS, PSAK 16, and Revaluation Model
Co-Authors Elsje Kosasih Felisia . Hamfri Djajadikerta Haryani Chandra Kurnia, Tanto Sylvia Fettry Elvira Maratno