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All Journal JURNAL AKUNIDA Jurnal PKM Manajemen Bisnis Research of Business and Management Research of Finance and Banking Sinergi Akademisi dan Masyarakat Entrepreneurship and Community Development Human Capital and Organizations Taxation and Public Finance Jurnal Akuntansi dan Bisnis Krisnadwipayana
Loen, Mishelei
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Good Corporate Governance and Business Scale: Their Impact on Company Financial Performance Rusmaya, Devita Rizki; Rahmah, Mulia; Loen, Mishelei
Research of Finance and Banking Vol. 3 No. 2 (2025): October 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v3i2.538

Abstract

This study examines the effect of institutional ownership, managerial ownership, and company size on the financial performance of healthcare companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using a quantitative approach with secondary data from the annual reports of 11 selected healthcare firms, the study analyzes how ownership structure and firm scale influence performance. The results show that institutional ownership, managerial ownership, and company size each have a negative impact on financial performance. However, when tested simultaneously, the three variables significantly affect financial performance. These findings suggest that ownership structure and firm size do not necessarily enhance performance, as they may also reflect governance complexities and variations in resource management efficiency. The study implies that healthcare firms should strengthen internal governance and develop more efficient ownership policies to ensure sustainable value creation. The originality of this research lies in its focus on Indonesia’s healthcare sector during the post-pandemic recovery period, an area seldom explored in prior studies particularly those combining ownership structure and firm size in a sector shaped by regulatory dynamics and service-based operational characteristics.
Green Innovation in Jatibening: Utilizing Organic Waste to Make Compost through the Masdarling Community Service Program Paramitra, Yuaniko; Mei R, Dhistianti; Loen, Mishelei; Saoloan S, Partogi; Rosdiana, Rosdiana; Reztrianti, Diajeng
Entrepreneurship and Community Development Vol. 3 No. 2 (2025): NOVEMBER 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/ecd.v3i2.539

Abstract

The increasing population, the growing number of products, and changes in people's consumption patterns have led to a significant rise in waste volume. This situation poses environmental challenges that require sustainable solutions. One effective way to address the increasing volume of waste is to process organic waste into compost a natural fertilizer produced by the decomposition of materials such as leaves, food scraps, and kitchen waste. Composting is environmentally friendly and beneficial for plants as it enhances soil fertility without relying on chemical substances that may harm the ecosystem. The main objective of this community service activity is to provide knowledge, guidance, and hands-on experience to residents of Jatibening, enabling them to develop awareness and practical composting skills. The program employs the Masdarling (waste-conscious community) socialization method, which focuses on education combined with direct compost production practice. This approach ensures that participants not only understand the theoretical aspects but also gain practical experience in making compost. The activity was carried out in collaboration with KKN students from Krisnadwipayana University. It involved Jatibening residents, particularly the PKK women's group, as the prominent participants in promoting sustainable waste management at the community level
Strategic Use of Accounting Information and Its Impact on MSMEs’ Understanding of SAK EMKM Based on Firm Size Loen, Mishelei; Winarto, Herry; Situmorang, Daniel Erinopem
Research of Business and Management Vol. 4 No. 1 (2026): FEBRUARY, 2026
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rbm.v4i1.586

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. However, many MSMEs have difficulty implementing accounting standards due to limited accounting knowledge and limited information. This study aims to analyze the effect of information provision and socialization, accounting understanding, and business size on MSMEs' understanding of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Using a quantitative approach, data were collected from 36 MSMEs in Bekasi. The results show that information provision, socialization, and accounting understanding have a positive and significant effect on MSMEs' understanding of SAK EMKM. However, business size does not have a significant effect. This finding emphasizes the importance of accounting socialization and training to improve the quality of MSME financial reports. To improve MSMEs' understanding of SAK EMKM, management should prioritize implementing structured accounting training and socialization. This program can involve a practice-based approach, such as simple financial recording simulations, direct training, and technical assistance. In addition, strategic policies are needed that support the accessibility of information through digital media to reach more MSME actors.
ARUS KAS, LABA, DAN LEVERAGE PADA FINANCIAL DISTRESS PERUSAHAAN NON BANK Loen, Mishelei; Euis Nessia Putri; Fambudi, Imam Nurcahyo
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 1 (2025): JURNAL AKUNTANSI DAN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i1.197

Abstract

This study aims to determine cash flow, profit and leverage on financial distress for non-bank companies listed on the Indonesia Stock Exchange (IDX) for the period 2021 to 2023. This research uses quantitative methods, the type of data used is secondary data. The population in this study were all non-bank companies listed in IDX (Indonesia Stock Exchange) for the period 2021-2023, a total of 30 samples. Sampling in this study using purposive sampling technique. The results of this research and it can be concluded that cash flow, profit and leverage have a significant effect on financial distress. The implications of this research for companies experiencing financial distress conditions should be able to maintain financial conditions and be more careful in making decisions in dealing with financial distress conditions. As for investors, it is hoped that it can provide an overview to be wiser in deciding to invest in a company by paying attention to the company's financial condition and performance and other factors so that the investment becomes more appropriate and produces the desired profit, and to be more cautious in buying stocks or bonds issued by a company that has been identified as likely to experience financial distress.
Pengaruh Independensi, Pengalaman Auditor, dan Kompetensi terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Kasus pada Kantor Akuntan Publik di Wilayah Jakarta Selatan) Daniswari, Valda Della; Nurlatifah, Siti; Loen, Mishelei; Rahmah, Mulia
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 12 No 3 (2025): Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v12i3.463

Abstract

This study aims to examine the influence of independence, auditor experience, and competence on auditors' ability to detect fraud in Public Accounting Firms (KAP) located in South Jakarta. Using a purposive sampling approach, data were collected through questionnaires distributed to 71 auditors from various firms. Multiple regression analysis was employed to assess the relationship between the independent variables and the auditors' fraud detection ability. The results reveal that, partially, independence does not significantly affect the auditors' ability to detect fraud, while auditor experience and competence have a significant positive impact. Simultaneously, all three variables independence, experience, and competence—exert a significant combined effect on fraud detection capability. These findings underscore the importance of enhancing auditor professionalism through experience and skill development, offering both theoretical and practical contributions to the forensic audit literature in Indonesia. The implications of this research are relevant for regulators and audit institutions seeking to strengthen audit quality by focusing on individual auditor capabilities.
Determinan Penghindaran Pajak: Peran Financial Distress, Capital Intensity, dan Pertumbuhan Penjualan Loen, Mishelei; Praptiwi, Widia; Rahmah, Mulia; Rahmawantari, Dhistianti Mei
Jurnal Akuntansi dan Bisnis Krisnadwipayana Vol 13 No 1 (2026): JABK : Jurnal Akuntansi dan Bisnis Krisnadwipayana
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jabk.v13i1.1040

Abstract

This study aims to analyze the influence of financial distress, capital intensity, and sales growth on tax avoidance among property and real estate companies listed on the Indonesia Stock Exchange from 2021 to 2025. This study employs a quantitative method with an associative approach. The data used in this study are secondary data. The population consists of 92 companies, selected using purposive sampling. Data analysis in this study utilizes descriptive statistical techniques and linear regression analysis with the assistance of Statistical Package for the Social Sciences version 27. The findings indicate that financial distress and capital intensity influence tax avoidance, whereas sales growth does not influence tax avoidance. The implications of this study are expected to serve as a benchmark for making wiser decisions regarding tax avoidance while remaining within the boundaries of regulations established by the government.
Co-Authors Agustiningtyas, Indie Albiruni, Brillian Arief Rachmawan Assegaf Arry Dwi Syahputra Ayu Puspitaningtyas Daniswari, Valda Della Darmiyanti, Lydia Dhistianti Mei Rahmawantari Diajeng Reztrianti Esti Damayanti Euis Nessia Putri Failasufa Aziza, Pretty Fajar Cahyo Utomo Gustinya, Diana Guswandi, Guswandi Hayuningtyas, Hayuningtyas Herawati, Susetya Herbayu, Tatag Imam Nurcahyo Fambudi Juniati S, Kristina Laura Nantania, Virla Maulana, M. Kausar Mei R, Dhistianti Muhammad Harri Nini Boro, Marselina Pajriyan, Khoirul Paramita, Yuaniko Pramitasari, Anisa Praptiwi, Widia Rahmah, Mulia Rahmawantari , Dhistianti Mei Razak, Ismail Rejeki, Dewi Rosdiana Rosdiana Rusmaya, Devita Rizki Safrianto, Arief Syaf Saleh, Nino Nopriandi Saoloan S, Partogi Siti Nurlatifah, Siti Sitompul, Meydina H Situmorang, Daniel Erinopem Winarto, Herry Yessy Kusumadewi Yuaniko Paramitra