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All Journal Jurnal Ilmu Lingkungan Jurnal Pemikiran dan Pengembangan Sekolah Dasar (JP2SD) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi YUME : Journal of Management Atma Jaya Accounting Reseach (AJAR) Jurnal Akuntansi Barelang Widya Akuntansi dan Keuangan Jurnal Perseda : Jurnal Pendidikan Guru Sekolah Dasar Jurnal Buana Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Paulus Journal of Accounting (PJA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) INVOICE : JURNAL ILMU AKUNTANSI SITTAH: Journal of Primary Education Contemporary Journal on Business and Accounting Transforma: Jurnal Manajemen JUMBA Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Inovasi Akuntansi Journal of Community Empowerment Jurnal Ekualisasi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Jurnal Balireso: Jurnal Pengabdian pada Masyarakat
Mardiana, Ana
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect Of Managerial Ownership On Company Values Mediated By Profit Quality Mardiana, Ana; Daromes, Fransiskus. E.; Kresensia, Vince
INVOICE : JURNAL ILMU AKUNTANSI Vol 6, No 1 (2024): Maret 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v6i1.14379

Abstract

The purpose of this research is to analyze the effect of managerial ownership on firm value which is mediated by earnings quality by using agency theory. The population used in this study were manufacturing companies listed on the Indonesia Stock Exchange with a total research period of 2019-2021. The population in this study totaled 157 companies, the sample selection used a purposive sampling technique so that a total of 56 companies were obtained. The analysis used in this study is regression and path analysis with mediation testing using sobel calculations. The findings obtained from this study can be concluded that managerial ownership has a significant effect on firm value, managerial ownership has a significant effect on earnings quality, earnings quality has a significant effect on firm value and earnings quality is able to mediate the effect of managerial ownership on firm value
The Influence of Corporate Social Responsibility on Company Value Mediated by Environmental Performance Ng, Suwandi; Mardiana, Ana; Ottong, Ervina
Contemporary Journal on Business and Accounting Vol 4 No 1 (2024): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v4i1.50

Abstract

Purpose – The purpose of this study was to analyze the effect of corporate social responsibility on firm value mediated by environmental performance. Design/methodology/approach – The type of research used is explanatory. This research uses purposive sampling method in sampling technique. Findings – The results of this study indicate that corporate social responsibility has a positive and significant effect on environmental performance. Environmental performance has a positive and significant effect on firm value. Corporate social responsibility has a positive and significant effect on firm value. Corporate social responsibility on company value can be mediated by environmental performance. Originality – The sample used in this study are non-financial companies listed on the Indonesia Stock Exchange in 2016-2020 which publish annual reports and sustainability reports, respectively. Keywords: Corporate social responsibility, Environmental Performance, Corporate Value Paper Type Research Result
WORK FAMILY CONFLICT DAN FAMILY WORK CONFLICT SEBAGAI ANTESEDEN DARI BURNOUT SERTA PENGARUHNYA TERHADAP JOB PERFORMANCE KARYAWAN KAP SE-SULAWESI DAN PAPUA Mardiana, Ana; Lukman; Tjiang Y. Suryady, Ardi; Limbunan, Excel
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (706.688 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 1.638

Abstract

This study examines relationship of work family conflict and family work conflict as an antecedent of burnout and the affects to performance of Public Accountant who work at accounting firms in Sulawesi and Papua. The population in this study is a Public Accounting Firm in Indonesia, which is listed on the Indonesian Public Accounting Firm Directory 2018. Sampel of this study was public accountant who works in Sulawesi and Papua region. Data collection in this study was conducted using a survey method using a questionnaire against 73 employees from 15 public accounting firms throughout Sulawesi and Papua. The results of this study indicate that work family conflict and family work conflict as antecedents of burnout are not significantly related to job performance of Public Accountant who work at accounting firms in Sulawesi and Papua. In addition, the results of this study also identified a significant relationship between work family conflict on the burnout conditions of public accountant who work at accounting firms in the Sulawesi and Papua regions.
Pengembangan Media Pembelajaran Berbasis Augmented Reality pada Materi Bangun Ruang di Kelas I SD Mardiana, Ana; Abidin, Yunus
Jurnal Pemikiran dan Pengembangan Sekolah Dasar (JP2SD) Vol. 12 No. 2 (2024): September 2024
Publisher : University of Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jp2sd.v12i2.30333

Abstract

Education in the era of the Industrial Revolution 4.0 is an education that highlights the use of digital technology in the learning process. Teachers or students are required to be able to improve their competence and skills. Digital technology in education is one reason teaching and learning activities should be supported to be more effective, efficient, and fun. This research aims to describe the development of augmented reality-based learning media on building materials in grade 1 elementary school, describe the design of augmented reality–based learning media as a solution to problems, describe the feasibility and testing requirements for the product that, and describe the final product of augmented reality – based learning media. The research used the Design-Based Research (DBR) research and development method using the Reeves model research stages, that is: 1) identification and analysis of problems; 2) develop solutions; 3) carry out an iterative process 4) reflection. The data collection technique is through data collection using preliminary studies and field studies. The instruments used in this research are interview instruments, expert judgment, questionnaires, and documentation. Based on the research results at SDN Sukarame, Tasikmalaya Regency, research data showed that the augmented reality–based learning media developed was suitable for use in learning. Feasibility is demonstrated from validation results by expert validators, and usability is demonstrated from the results of trials that have been carried out. So, based on the results of this research, the development of augmented reality–based learning media on spatial building materials can be used as an alternative media in learning in grade 1 elementary school.
Membangun Whistleblowing system Untuk Mencegah Fraud Sehingga Meningkatkan Nilai Perusahaan Mardiana, Ana; Anthony Holly; Robert Jao; Tenriwaru, Tenriwaru
Jurnal Buana Akuntansi Vol 9 No 1 (2024): Jurnal Buana Akuntansi
Publisher : LPPM UBP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36805/akuntansi.v9i1.6481

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh struktur tata kelola perusahaan, yang terdiri dari komite audit dan audit internal dalam membangun whistleblowing system sebagai salah satu bentuk pengendalian internal perusahaan yang membantu mencegah fraud sehingga meningkatkan nilai perusahaan. Penelitian ini menggunakan data sekunder, yang diperoleh dengan menggunakan metode observasi. Sumber data dalam penelitian ini adalah laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode penelitian tahun 2018 sampai tahun 2022. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling, dengan jumlah sampel sebanyak 139 sampel. Hasilnya menunjukkan bahwa komite audit memiliki pengaruh positif dan signifikan terhadap pembangunan whistleblowing system. Audit internal memiliki pengaruh negatif tetapi signifikan terhadap pembangunan whistleblowing system, whistleblowing system memiliki pengaruh negatif dan signifikan terhadap fraud, fraud memiliki pengaruh negatif dan signifikan terhadap nilai perusahaan, dan komite audit dan audit internal memiliki pengaruh negatif dan tidak signifikan terhadap nilai perusahaan melalui fraud yang dicegah melalui pembangunan whistleblowing system. Uji sobel melalui STATCAL menunjukkan bahwa whistleblowing system dan fraud tidak dapat memediasi komite audit dan audit internal terhadap nilai perusahaan
PERAN MEDIASI PENGUNGKAPAN EMISI KARBON TERHADAP HUBUNGAN FINANCIAL SLACK DAN NILAI PERUSAHAAN: THE MEDIATING ROLE OF CARBON EMISSION DISCLOSURE ON THE RELATIONSHIP BETWEEN FINANCIAL SLACK AND FIRM VALUE Jao, Robert; Holly, Anthony; Mardiana, Ana; Atmakusuma, Cheryl Natasya
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 3 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.3.407-422

Abstract

This study aims to analyze the effect of financial slack on carbon emission disclosure, carbon emission disclosure on firm value, financial slack on firm value, and financial slack on firm value through carbon emission disclosure. This research is built on stakeholder theory. This study uses a purposive sampling method in sample selection. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period, with a total sample size of 184 company data. This study uses secondary data from complete annual and sustainability reports from the Indonesia Stock Exchange (IDX) and the company's official website. This research uses path analysis. The results of this study indicate that financial slack has a positive and significant influence on the disclosure of carbon emissions. The results also show that disclosure of carbon emissions positively and significantly influences firm value. The results of this study also show that financial slack has a positive and significant effect on firm value. The results of this study also show that the disclosure of carbon emissions mediates the relationship between financial slack and firm value.
Pengaruh Related Party Transaction terhadap Nilai Perusahaan yang Dimediasi oleh Tax Avoidance Jao, Robert; Tangke, Paulus; Holly, Anthony; Mardiana, Ana; Nontji, Meifilia
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9334

Abstract

This research investigates the influence of related party transactions on firm value mediated by tax avoidance. The theory used is agency theory to explain the relationship between variables. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. The data sources used are secondary data in financial reports and annual reports obtained from the Indonesia Stock Exchange and the company's official website. The total sample is 99 company data for three years, selected using purposive sampling. The research results show that related party transactions positively and significantly influence tax avoidance. The research findings also found that tax avoidance has a negative and significant influence on firm value, and related party transactions have a negative and significant influence on firm value. Finally, this research finds that tax avoidance mediates the relationship between related party transactions and firm value.
Pengembangan Bahan Ajar Digital Pada Materi Panas Dan Perpindahannya Berbasis Kearifan Lokal Sumatera Selatan Kelas V SD Mardiana, Ana; Suryani, Ida; H.M Lubis, Patricia
Jurnal Perseda : Jurnal Pendidikan Guru Sekolah Dasar Vol. 7 No. 3 (2024)
Publisher : Program Studi Pendidikan Guru Sekolah Dasar, Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/perseda.v7i3.2212

Abstract

The development of digital teaching materials is currently very necessary in the world of education because elementary school students are surrounded by technology, even developing together with technology and local wisdom. Elementary school students who are in the concrete thinking range, in addition to requiring learning with concrete media, also need teaching materials to satisfy their curiosity and reduce boredom in learning. This study aims to produce a valid and practical digital teaching material product based on local wisdom on the material of heat and its transfer for class V of SD Negeri 04 Rantau Alai. This study uses the Research and Development research method using the ADDIE model (Analyze, Design, Development, Implementation and Evaluation). The results of this study obtained a score for an average media expert of 83% with the criteria "Very Valid", an average score for material experts of 88% with the criteria "Very Valid" Recapitulation of validation results of 85.5. Meanwhile, the results of the practicality of the product by 3 students and small groups obtained an average score of 86.55% with the criteria of "Very Practical" so that digital teaching materials based on the Material of Heat and Its Transfer Based on Local Wisdom are valid and practical for use in the learning process.
PENGARUH FRAUD DIAMOND TERHADAP KECURANGAN LAPORAN KEUANGAN Hogianto, Marselinus Adry; Jao, Robert; Mardiana, Ana; Tuwo, Lukman; Holly, Anthony
Paulus Journal of Accounting (PJA) Vol. 6 No. 1 (2024): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Tujuan penelitian ini adalah untuk menginvestigasi pengaruh fraud diamond terhadap kecurangan laporan keuangan. Teori fraud diamond terdiri dari empat faktor yang mempengaruhi terjadinya kecurangan, yaitu tekanan, kesempatan, rasionalisasi, dan kemampuan. Penelitian ini menggunakan teori keagenan dan teori fraud diamond untuk menjelaskan hubungan antar variabel. Populasi dalam penelitian ini mencakup perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Pemilihan sampel dilakukan dengan metode purposive sampling, yang menghasilkan sebanyak 219 sampel. Data dianalisis menggunakan regresi linear berganda, dan pengujian hipotesis dilakukan melalui uji parsial (uji t). Hasil penelitian ini menunjukkan bahwa tiga faktor dari fraud diamond, yaitu tekanan, rasionalisasi, dan kemampuan, memiliki pengaruh positif dan signifikan terhadap kecurangan laporan keuangan. Penelitian ini menunjukkan bahwa peningkatan pada masing-masing faktor tersebut secara signifikan meningkatkan kecurangan laporan keuangan di perusahaan manufaktur di Indonesia selama periode 2020-2022. 
Pengaruh Kepemilikan Keluarga terhadap Kualitas Laba dan Dampaknya terhadap Nilai Perusahaan Jao, Robert; Tangke, Paulus; Holly, Anthony; Mardiana, Ana; Tandiamal, Fritzline Geralda
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 3 (2024): Artikel riset Periode Nopember 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i3.4581

Abstract

Penelitian ini bertujuan untuk menguji peran kepemilikan keluarga dalam meningkatkan nilai perusahaan melalui kualitas laba. Penelitian ini dibangun dengan teori agensi dan teori sinyal. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data sekunder berupa laporan tahunan yang diperoleh dari Bursa Efek Indonesia serta situs resmi perusahaan. Jumlah sampel yang terkumpul dengan menggunakan metode purposive sampling sebanyak 69 data perusahaan selama tiga tahun. Hasil penelitian ini menunjukkan bahwa kepemilikan keluarga memiliki pengaruh positif dan signifikan terhadap kualitas laba. Hasil temuan penelitian ini juga menemukan bahwa kualitas laba memiliki pengaruh positif terhadap nilai perusahaan. Terakhir, penelitian ini menemukan bahwa kualitas laba memediasi hubungan antara kepemilikan keluarga terhadap nilai perusahaan.
Co-Authors Agung Putra Anthony Holly Arifin, Ahmad Aris Atmakusuma, Cheryl Natasya Azali, Lia Bilal, Arpan Islami Bunga, Yulisna Daromes, Fransiskus. E. Dayoh, Geraldy Frederick Dera, Jingga Azaria Yasi Desi Ratnasari dina, nur edi edi Fauzan . Fransiskus Eduardus Daromes Gunawan, Emylia Kusuma H.M Lubis, Patricia Hogianto, Marselinus Adry Holly, Anthony Hunaepi, Hunaepi Ida Ida Suryani, Ida Ifriqia, Fartika Kampo, Kunradus Kresensia, Vince Kusuma, Wilson Limbok, Jeni Tiktania Laurensa Limbunan, Excel Lukman LUKMAN, LUKMAN Mario Oktavianus, Mario Mas’amah, Mas’amah Mirawati, Baiq Muzakki, Imron Nontji, Meifilia Nurin Rochayati Ottong, Ervina Patandianan, Tripentita Loto Patricia Rahayu, Rian Sri Robert Jao Salma Sunaiyah, Salma Sambur, Sindi Claudia Sar'i, Muhammad Sirajuddin Sirajuddin Siti Sanisah Sri Rejeki Suwandi Ng Tambo , Margaretha Tandiamal, Fritzline Geralda Tangke, Paulus Tjiang Y. Suryady, Ardi Tuwo, Lukman Wardhani, Hilda Aqua Kusuma Yunus Abidin