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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi (JPAK) Jurnal Akuntansi Multiparadigma BAKI (Berkala Akuntansi dan Keuangan Indonesia) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis AKUNTANSI DEWANTARA AKRUAL: Jurnal Akuntansi Jurnal Ekonomi dan Bisnis Jurnal Abadimas Adi Buana JURNAL PENDIDIKAN TAMBUSAI Journal on Education Research In Management and Accounting (RIMA) Jurnal Pendidikan Akuntansi dan Keuangan JIA (Jurnal Ilmiah Akuntansi) Jurnal Review Pendidikan dan Pengajaran (JRPP) Tonika: Jurnal Penelitian dan Pengkajian Seni FINANCIAL : JURNAL AKUNTANSI Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Ilomata International Journal of Tax and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis Jurnal Ekuilnomi Journal of Economics and Business UBS Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Media Akuntansi dan Perpajakan Indonesia (MAPI) Perspektif Akuntansi JURNAL LENTERA AKUNTANSI Bima Journal : Business, Management and Accounting Journal Journal of Education Research Jurnal Locus Penelitian dan Pengabdian SENGKUNI Journal (Social Science and Humanities Studies) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Indonesian Journal of Sustainability Accounting and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
Luky Patricia Widianingsih
Universitas Ciputra
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT 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 Mathematics Public Health Social Sciences Other

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DO WE NEED P2P BETWEEN BANK THIRD PARTY FUNDS AND BANK CREDIT? Cliff Kohardinata; Luky Patricia Widianingsih
Research In Management and Accounting (RIMA) Vol 6, No 1 (2023): June
Publisher : Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v6i1.4654

Abstract

The main objective of this study is to obtain empirical evidence on the role of peer-to-peer (P2P) lending mediation in bridging the relationship between banking third party funds and bank credit in provinces with fewer branch offices or limited banking services. The test used is path analysis involving 33 provinces in Indonesia in the period from January to July 2022. The main results of this study show that third party funds in provinces with fewer banking branch offices have no effect on bank credit, but P2P lending can mediate the relationship between banking third party funds and bank credit in provinces with fewer banking branch offices. The additional results of this study indicate that banking third party funds in provinces with a greater number of bank branch offices have a positive effect on bank credit. The novelty of this research is that the researchers introduced the P2P lending mediating variable based on financial technology (FinTech) as a solution for provinces with limited access and exposure to banking to be able to bridge the distribution of third-party funds to debtors, thereby increase financial inclusion.
Pengaruh DPR Dan NPM Terhadap ROE Pada Situasi Casa Rendah Cliff Kohardinata; Luky Patricia Widianingsih; Jennifer Jennifer; Jevan Andreas Talahaturusun
SENGKUNI Journal (Social Science and Humanities Studies) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/sengkuni.4.1.%p

Abstract

This study aims to examine the effect of the DPR (dividend payout ratio), NPM (Net profit Margin) on ROE (return to equity) in low CASA conditions. The research method used to examine the effect of DPR and NPM on ROE in banks with low CASA (Current Account Saving Account)  is multiple linear regression method with a quantitative approach. The theory used is the bird-in-the-hand theory and the profit-margin theory. The bird-in-the-hand theory explains the tendency of investors to choose to receive dividends rather than capital gains. The profit-margin theory explains that the cause of business depression is the inability of entrepreneurs to earn income that exceeds expenses and continue the business without suffering losses and bankruptcy. The results of the study show that the DPR and NPM have a significant positive effect on ROE at banks with low CASA.
APAKAH PENGUNGKAPAN CSR, KEPUTUSAN INVESTASI, DAN UKURAN PERUSAHAAN MERUPAKAN FAKTOR DETERMINAN NILAI PERUSAHAAN? Clarissa Nadine Limanda; Luky Patricia Widianingsih
Media Akuntansi dan Perpajakan Indonesia Vol. 5 No. 1 (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.v5i1.4166

Abstract

This study aims to determine the effect of CSR disclosure, investment decisions, and company size on firm value. The research was conducted at consumer non-cyclical sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019–2021. This research method is quantitative and analyzes statistical data through Eviews software. This study uses secondary data sources. The measurement scale in this study is the nominal scale (CSR disclosure and company size) and the ratio scale of investment decision and firm value). The sampling technique used purposive sampling. The samples obtained based on the criteria are 66 companies. The data analysis method used is multiple linear regression analysis. The results of this study indicate that CSR disclosure proxied by the presence of sustainability report (SR) disclosures has an effect on firm value, investment decisions proxied by total assets growth (TAG) have no effect on firm value, and firm size proxied by ln total assets has an effect negative to company value.
Menjadi Hamba Publikasi, Berdampakkah pada Education index di Asiatic Region? Cliff Kohardinata; Luky Patricia Widianingsih
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i1.4134

Abstract

The purpose of this research is to obtain empirical evidence regarding the influence of publication documents, citations, and H-index on accredited international publications in the Scopus database within the Asiatic region, focusing on education in relation to the education index. The testing conducted in this study employs a multiple regression approach using data from the Asiatic region, comprising 22 countries. The data utilized in this research consists of the education index data for the year 2023, while data related to research documents, citations, and H-index are from the year 2022. The results of the study indicate that the quantity of publication documents and citations does not have an impact on the education index in the Asiatic region. Conversely, the influence of a researcher's publication productivity and impact on society (reflected by the H-index) significantly and positively affects the education index in the Asiatic region.
Pengaruh Financial Technology terhadap Indeks Pembangunan Manusia di Indonesia Jevan Andreas Talahaturusun; Cliff Kohardinata; Luky Patricia Widianingsih
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i1.4334

Abstract

This research aims to determine the effect of financial technology (FinTech) in the form of P2P loans on the human development index with the use of credit as a control variable. These two usage variables are because credit from the banking side and P2P loans from the FinTech side are expected to provide access to public funding to improve community welfare. The method used in this research is quantitative using a multiple linear regression approach. The data used is documentation of fintech lending statistical reports and banking statistics from the Financial Services Authority and human development index data from the Central Statistics Agency. The population in this study was all provinces in Indonesia and the sample used was 33 provinces in Indonesia from 2021-2022. The results of the research show that financial technology (P2P loans) has a significant positive effect on the human development index.
Kualitas Pengungkapan SDGs: Apakah Berpengaruh terhadap Kinerja Keuangan Perusahaan Sektor Energi dan Bahan Baku di Indonesia? Nadhila Putri Arifianti; Luky Patricia Widianingsih
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 2 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i2.26629

Abstract

Purpose: This study aims to examine the effect of the quality of the disclosure of SDGs in the Sustainability Report on financial performance through ROA and ROE. Methodology/approach: The population of this study are companies listed on the IDX in the Energy Sector and Basic Materials Sector (Metal & Mineral Industry). This study uses historical data and content analysis then multiple linear regression analysis. The measurements used are very specific so 86 observational data from 37 companies. Findings: The results of the study show that the quality of SDGs disclosure does not affect ROA and ROE. Further exploration of the content analysis found that the contribution to achieving the SDGs in sectors was only dominant in the Economic pillar. Practical implications: The company is starting initiatives to carry out activities that support the SDGs so they can present complete and comprehensive information, not only one pillar. Management focuses on more exploratory and quantitative disclosures. Originality/value: Measurement of the quality of SDGs disclosure uses a comprehensive matrix associated with the 2018 GRI Standards and then an empirical study on financial performance. Complemented research by further exploring the quality of SDGs disclosure from the content analysis results.
Pengaruh Ex-politics BOC dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pertambangan Terkoneksi Politik Aulia Valencia Djunawan; Luky Patricia Widianingsih
Perspektif Akuntansi Vol 6 No 3 (2023)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v6i3.p58-74

Abstract

Penelitian memiliki fokus untuk untuk menguji pengaruh ex-politics board of commissioner dan ukuran perusahaan terhadap nilai perusahaan pertambangan. Variabel dependen pada penelitian ini yaitu nilai perusahaan yang diukur dengan Tobin’s Q. Variabel independen pada penelitian ini yaitu koneksi politik dewan komisaris yang disajikan dengan variabel dummy. Variabel kontrol pada penelitian ini yaitu ukuran perusahaan. Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan yang dirilis perusahaan pertambangan yang terkoneksi politik periode 2019-2021. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling dengan jumlah total 102 data observasi dan 71 sampel yang mewakili populasi. Data diolah melalui uji asumsi klasik. Tahapan analisis data melalui pengujian asumsi klasik untuk kualitas data, dan regresi linear berganda unyuk pengujian hipotesis. Hasil penelitian ini menunjukkan bahwa koneksi politik dewan komisaris yang berlatarbelakang politik memiliki pengaruh signifikan.
Simulakra Akuntan (si) Di Tengah Hiperealitas Revolusi Industri 4.0 Luky Patricia Widianingsih
Journal on Education Vol 6 No 2 (2024): Journal on Education: Volume 6 Nomor 2 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i2.5195

Abstract

This article offers an idea of imagination looking at the reality of accounting science and the practice of accountants in the middle of the background of the Industrial Revolution 4.0 (IR 4.0) where the world of simulacra and simulation applies. Baudrillard's thinking is used as an eyeglass in looking at the reality of IR 4.0 to obtain a picture of possible movements that occur in the role of accountant(ing) in generating the reality of company performance. The four stages of the simulacra process are used to see the possible shifts that occur in the reality of financial reporting during hyper-reality challenges. Hyper-reality, simulacra, and simulation thinking as critical analysis tools for the presence of IR 4.0 bring to self-awareness that reality can be formed. The accounting process and output should not only be a value of symbol signs and values, but something also that is false and does not show the truth.
EFFECT OF BOARD CHARACTERISTICS ON CARBON EMISSION DISCLOSURE IN ENERGY AND AGRICULTURAL SECTOR COMPANIES Chika, Joceline; Widianingsih, Luky Patricia
Berkala Akuntansi dan Keuangan Indonesia Vol. 9 No. 1 (2024): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v9i1.45808

Abstract

This study aims to examine the correlation between three dimensions of board characteristics, specifically, gender diversity, nationality diversity, and board independence with regards to carbon emission disclosure. This study adopted a quantitative approach utilizing multiple linear regression analysis. The sample consists of energy and agricultural firms which were listed on Bursa Efek Indonesia (BEI) between 2017 and 2021. Data were obtained from the annual and sustainability report of these companies. The research findings indicate that nationality diversity and board independence each possess a positive effect on carbon emission disclosure, whereas gender diversity does not show any influence. This study contributes to academic literature and offers an insight for any individuals concerned with carbon emission disclosure in Indonesia.
Is There God in Postmodern Accounting? Patricia Widianingsih, Luky; Kohardinata , Cliff
Journal of Education Research Vol. 4 No. 3 (2023)
Publisher : Perkumpulan Pengelola Jurnal PAUD Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37985/jer.v4i3.448

Abstract

The postmodern ethos is pervasive in various aspects including education, accounting in particular. This is certainly a challenge for the practice of education as what is ultimately given to students. The purpose of this study is to reflect on how accounting students interpret several terminologies that are closely related to their professional world in the postmodern world. The research site was conducted during the learning process of the Management Accounting course. The participants involved were nine students. The reflection session is carried out in the last two weeks before the end of the semester. The results of the students' reflections were analyzed reflectively by the researcher. The expressed and implied meanings of their reflection stories are fully understood, including how they express and convey them in front of other class participants. Researchers make memos, note important meanings, categorize them to compile findings and present them as a final synthesis of meaningful findings. This process is like the spiral data analysis for a qualitative study. The findings found that the students have tried to integrate their faith and beliefs in God’s sovereignty in the search for worldly knowledge accounting. The findings of this study indicate that during the challenges of the postmodern world, the students who participated in this study were still able to show traces of their spiritual and religious meaning expressions in looking at several issues that are closely related to the reality of their future profession.
Co-Authors Adellia Mustikasari Alexandre Desousa Guterres Alexandre Desousa Guterres Anastasia Filiana Ismawati Anastasia, Michelle Anggun Prasasti Aulia Valencia Djunawan Bambang Tjahjadi Boediono, Philipo Catherine Angeline Indrawati Chang, Nicholas Chika, Joceline Clarissa Nadine Limanda Cliff Kohardinata Eko Budi Santoso Emelie Vlaviorine Eveline Viendra Tjoa Evi Thelia Sari Fanny Septina Felicia Vanessa Wijaya Gunardi, Ega Jenny Jacqueline Vania Wardhani Jacqueline, Jacqueline Jennifer Jennifer Jevan Andreas Talahaturusun Jevan Andreas Talahaturusun Karundeng, Frandy Efraim Fritz Kazia Laturette Kelvin Yauri Kenley Maccauley Riyono Kushandojo, Adeline Hamidy Lilia Valentina Lucky Subandi Maria Asumpta Evi Marlina Muludi, Adam As’ad Nadhila Putri Arifianti Nadhila Putri Arifianti Ni Made Gianti Novrys Suhardianto Nugrhanto, Kaningar Odie Permatasari, Felia Pramudita, Nieke Ayu Renata, Madeline Riyono , Kenley Maccauley Riyono, Kenley Maccauley Salim, Wijaya Sapatra, Enrico Fendy Sietas, Syarine Geannah Stanley, Nicklaus Steven Sanjaya Subandi, Lucky Syarine Geannah Sietas Talahaturusun, Jevan Andreas Tjoa, Eveline Viendra Vianney Parameswara Ali Vlaviorine, Emelie Waluyo, Louis Wibowo, Michelle Charline Wiliam Santoso Wimelson, Sean Reynard Wirawan ED Radianto Yopy Junianto