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Yuniarwati
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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FAILURE OF CORPORATE GOVERNANCE - A CASE STUDY AT PT GARUDA INDONESIA TBK Yuniarwati; I Cenik Ardana; Elizabeth Sugiarto Dermawan
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The topic of corporate governance became the focus of research, discussions, seminars and recent regulatory reforms following a wave of failures in implementing the governance of multinational companies in various countries. In Indonesia, PT Garuda Indonesia Tbk is a public company that has failed in implementing a good corporate governance system. The purpose of this study is to investigate the factors causing the failure of corporate governance. The research method uses a single case study. The research subject was PT Garuda Indonesia Tbk during the period 2018-2019. The results showed that the failure of the implementation of the corporate governance system at PT Garuda Indonesia Tbk was caused by the crisis of ethical leadership in almost all the highest ranks of the company. This study reinforces the findings of the latest researchers who revealed the absence of ethical leadership as a cause of failure in implementing corporate governance in various companies and emphasized the important role of ethical leadership in a business entity or organization.   Keywords: ethical leadership, corporate governance, case studies
FAILURE OF CORPORATE GOVERNANCE - A CASE STUDY AT PT GARUDA INDONESIA TBK Yuniarwati; I Cenik Ardana; Elizabeth Sugiarto Dermawan
Jurnal Akuntansi Vol. 21 No. 1, JANUARI - JUNI 2021
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v21i1.2010

Abstract

The topic of corporate governance became the focus of research, discussions, seminars and recent regulatory reforms following a wave of failures in implementing the governance of multinational companies in various countries. In Indonesia, PT Garuda Indonesia Tbk is a public company that has failed in implementing a good corporate governance system. The purpose of this study is to investigate the factors causing the failure of corporate governance. The research method uses a single case study. The research subject was PT Garuda Indonesia Tbk during the period 2018-2019. The results showed that the failure of the implementation of the corporate governance system at PT Garuda Indonesia Tbk was caused by the crisis of ethical leadership in almost all the highest ranks of the company. This study reinforces the findings of the latest researchers who revealed the absence of ethical leadership as a cause of failure in implementing corporate governance in various companies and emphasized the important role of ethical leadership in a business entity or organization.   Keywords: ethical leadership, corporate governance, case studies
Determinants of Company Value in the Health Sector in 2020-2023 Susilawati; Yuniarwati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.855

Abstract

Financial performance, audit opinion, and audit quality of a company can provide information about the condition of the company. The fairness status of financial statements can reveal audit opinions, competent auditors can measure audit quality, and fundamental analysis can reveal financial performance. The purpose of this study is to determine how organizational value is affected by audit quality, audit opinion, and financial performance. Participants in this study were healthcare companies listed on the Indonesia Stock Exchange between 2020-2023. One of the research sample selection techniques is purposive sampling. Eighteen companies have met the research sample criteria. This study uses a descriptive method to analyze secondary data and multiple linear regression testing with conventional assumptions, t-tests, and f-tests. The findings show that, between 2020-2023, the value of healthcare companies listed on the Indonesia Stock Exchange is significantly positively affected by ROA and DAR, but not by audit opinions, and audit quality.
The Effect Of Audit Opinion, Audit Quality And Financial Performance On Company Value In The Transportation And Logistics Sector In 2020-2023 M. Agustiawan Saputra; Yuniarwati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.856

Abstract

A company's financial performance, audit opinion, and audit quality can all provide information about its state. The fairness status of a financial report can reveal the audit opinion, competent auditors can gauge the audit quality, and fundamental analysis can reveal the financial performance. This study's goal is to determine how the organization's worth is impacted by audit quality, audit opinion, and financial performance. Participants in this study were logistics and transportation companies that were listed on the Indonesia Stock Exchange between 2020 and 2023. One technique for choosing research samples is purposeful sampling. Twenty-seven companies have fulfilled the criteria for the study sample. The study employs a descriptive method to analyze secondary data and multiple linear regression testing with conventional assumptions, t-test, and f-test. The findings indicate that, between 2020 and 2023, the value of transportation and logistics companies listed on the Indonesia Stock Exchange is significantly impacted negatively by the DAR, but favorably by audit opinions, ROA, and TATO
Determinants of Company Value in the Health Sector in 2020-2023 Susilawati; Yuniarwati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.855

Abstract

Financial performance, audit opinion, and audit quality of a company can provide information about the condition of the company. The fairness status of financial statements can reveal audit opinions, competent auditors can measure audit quality, and fundamental analysis can reveal financial performance. The purpose of this study is to determine how organizational value is affected by audit quality, audit opinion, and financial performance. Participants in this study were healthcare companies listed on the Indonesia Stock Exchange between 2020-2023. One of the research sample selection techniques is purposive sampling. Eighteen companies have met the research sample criteria. This study uses a descriptive method to analyze secondary data and multiple linear regression testing with conventional assumptions, t-tests, and f-tests. The findings show that, between 2020-2023, the value of healthcare companies listed on the Indonesia Stock Exchange is significantly positively affected by ROA and DAR, but not by audit opinions, and audit quality.
The Effect Of Audit Opinion, Audit Quality And Financial Performance On Company Value In The Transportation And Logistics Sector In 2020-2023 M. Agustiawan Saputra; Yuniarwati
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.856

Abstract

A company's financial performance, audit opinion, and audit quality can all provide information about its state. The fairness status of a financial report can reveal the audit opinion, competent auditors can gauge the audit quality, and fundamental analysis can reveal the financial performance. This study's goal is to determine how the organization's worth is impacted by audit quality, audit opinion, and financial performance. Participants in this study were logistics and transportation companies that were listed on the Indonesia Stock Exchange between 2020 and 2023. One technique for choosing research samples is purposeful sampling. Twenty-seven companies have fulfilled the criteria for the study sample. The study employs a descriptive method to analyze secondary data and multiple linear regression testing with conventional assumptions, t-test, and f-test. The findings indicate that, between 2020 and 2023, the value of transportation and logistics companies listed on the Indonesia Stock Exchange is significantly impacted negatively by the DAR, but favorably by audit opinions, ROA, and TATO
PENYULUHAN TATA CARA PELAKSANAAN HAK DAN PEMENUHAN KEWAJIBAN PERPAJAKAN BAGI ANAK REMAJA Yuniarwati; Franky; Kevin, Nicholas; Kurniawan, Adeline Putri
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26058

Abstract

ABSTRACT The government has issued new regulations which are derivatives of the Law on Harmonization of Tax Regulations (UU HPP), one of which is Government Regulation Number 50 of 2022 concerning Procedures for Implementing Tax Rights and Obligations. In this regulation, there are 15 chapters and 74 articles that explain further regarding the use of NIK to become NPWP, bookkeeping and inspection, additional tax assessment letters, carbon tax, to the implementation of mutual agreement procedures.Bhinneka Tunggal Ika High School as a PKM partner requires enriching the insights of its students related to tax rights and obligations so that based on the Statement Letter from the Head of School Mr. Edi Fredi S Ag. This Community Service activity has carried out. This particular PKM has the objective of imparting a comprehensive understanding of tax rights and obligations.The preparation of a lesson plan is used to carry out this PKM activity, and both students and teachers are present. Bhinneka Tunggal Ika High School is located at Jl. KH. Moh. Mansyur No. 222 A, RT. 10/RW. 5, Kel. Tanah Sereal, Kec. Tambora. As a result of this PKM, the Tax Rights and Obligations Module was delivered during training so that it could be further studied. This training is given through offline sessions in a single room that include tutorials, discussions, and questions and answers. This activity went well according to the target. Pemerintah mengeluarkan aturan baru yang bersumber dari Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP), salah satunya yaitu Peraturan Pemerintah Nomor 50 Tahun 2022 tentang Tata Cara Pelaksanaan Hak dan Kewajiban Perpajakan. Peraturan ini memiliki 15 bab dan 74 pasal yang menjelaskan lebih rinci penggunaan NIK sebagai NPWP, pembukuan dan pemeriksaan, surat ketetapan pajak tambahan, pajak karbon, dan pelaksanaan prosedur kesepakatan bersama.SMA Binneka Tungal Ika, sebagai mitra PKM, memerlukan tambahan pengetahuan bagi para peserta didiknya terkait menggunakan hak dan kewajiban perpajakan. Kepala Sekolah, Bpk. Edi Fredi SAg, telah menyampaikan perlunya kegiatan pengabdian kepada masyarakat untuk dilakukan. Tujuan yang diharapkan dengan adanya PKM ini dapat memberikan pemahaman yang komprehensif tentang hak dan kewajiban perpajakan.Untuk melaksanakan kegiatan PKM ini disusun rencana pembelajaran dan dihadiri oleh siswa dan guru (pengajar). SMA Bhinneka Tunggal Ika berlokasi di Jl. KH. Moh. Mansyur No. 222 A, RT.10/RW.05, Kel. Tanah Sereal, Kec. Tambora. Dalam penyuluhan ini  diserahkan Modul Hak dan  Kewajiban Perpajakan. Modul ini merupakan hasil PKM tersebut sehingga dapat dibawa pulang oleh para siswa dan siswi, agar dibaca sebagai bahan pembelajaran selanjutnya. Cara penyampaian pelatihan ini terdiri dari tutorial dan diskusi serta tanya jawab, semuanya dilakukan secara offline dalam satu ruangan. Kegiatan ini berlangsung dengan baik sesuai target.  
PENYULUHAN ETIKA BISNIS DALAM DIGITAL MARKETING PADA PERUSAHAAN DAGANG Yuniarwati; Yahya, Noel Krisnandar; Kevin, Nicholas; Thejatirta, Vallesca Irene
Jurnal Serina Abdimas Vol 1 No 4 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i4.28317

Abstract

ABSTRACT Online sales have grown very rapidly in various parts of the world, including in Indonesia. Online sales have become increasingly popular primarily because of the convenience, ease of use, usability, and inherent savings of money, time, and effort. This extraordinary growth in online sales has inevitably begun to raise ethical issues as this type of shopping pattern creates a new environment for unethical behavior. PT Cemara Hijau Serasi as a PKM partner is taking advantage of online sales by conducting digital marketing, so that based on the Statement Letter from the leadership of PT Cemara Hijau Serasi this Community Service activity will be carried out. With this PKM, the target is expected to provide a correct understanding of good business ethics in trading companies. This PKM activity is carried out on weekdays at the PT Cemara Hijau Serasi office, located in Ciledug, Pedurenan Village, Karang Tengah District, Tangerang City. In the training, the Business Ethics in Digital Marketing Module was distributed as an output of this PKM. The method for implementing this training is through tutorials, discussions and questions and answers, all of which are held online. This PKM activity was held on Monday 11 September 2023. The activity went smoothly and without significant obstacles ABSTRAK Penjualan secara daring telah tumbuh sangat pesat di berbagai belahan dunia termasuk di Indonesia. Penjualan secara daring telah menjadi semakin populer terutama karena kenyamanan, kemudahan penggunaan, kegunaan, serta penghematan uang, waktu, dan tenaga yang melekat padanya. Pertumbuhan penjualan secara daring yang luar biasa ini, tidak pelak lagi, mulai memunculkan masalah etika karena pola belanja jenis ini menciptakan lingkungan baru untuk perilaku yang tidak etis. PT Cemara Hijau Serasi sebagai mitra PKM ini memanfaatkan penjualan secara daring ini dengan melakukan pemasaran secara digital, sehingga berdasarkan Surat Pernyataan dari pimpinan PT Cemara Hijau Serasi dilaksanakan kegiatan Pengabdian Kepada Masyarakat ini. Dengan PKM ini, target yang diharapkan dapat memberi pemahaman yang benar terkait etika bisnis yang baik pada perusahaan dagang. Kegiatan PKM ini dilaksanakan pada hari kerja di kantor PT Cemara Hijau Serasi, berlokasi di Ciledug, Kelurahan Pedurenan, Kecamatan Karang Tengah, Kota Tangerang. Dalam pelatihan dibagikan Modul Etika Bisnis dalam Pemasaran Digital sebagai luaran PKM ini. Metode pelaksanaan pelatihan ini dilakukan dengan tutorial dan diskusi serta tanya jawab yang seluruhnya diselenggarakan secara luring. Kegiatan PKM ini telah diselenggarakan pada hari Senin tanggal 11 September 2023. Kegiatan berlangsung dengan lancer dan tanpa hambatan yang berarti
PENYULUHAN ATURAN TERBARU PPH PASAL 21 TAHUN 2024 Yuniarwati; Jayapranata, Andrian; Thirza, Selvyna
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.32099

Abstract

To provide greater legal certainty, convenience and simplicity in implementing tax deductions on income in connection with work, services or activities of individuals, it is necessary to improve the provisions regarding the calculation and withholding of tax on income article 21. The government on December 27 2023 issued a Government Regulation Number 58 of 2023 concerning Article 21 Income Tax Withholding Rates on Income in Connection with Work, Services or Activities of Individual Taxpayers. PT Cemara Hijau Serasi as a PKM partner has permanent employees who receive a salary every month. Article 21 Income Tax is deducted from this salary, so according to the official letter from the management of PT Cemara Hijau Serasi, this Community Service project implemented. This PKM aims to ensure a accurate comprehension of the recent PPh article 21 regulations set for 2024. This PKM activity was carried out on weekdays at the PT Cemara Hijau Serasi office, located in Ciledug, Pedurenan Village, Karang Tengah District, Tangerang City. In the training, the Latest PPh Regulations Article 21 of 2024 Module was distributed as an output of this PKM. The way to conduct this training is by using online tutorials, discussions, and Q&A sessions. ABSTRAK Agar dapat memberikan kepastian hukum yang lebih baik, memudahkan, dan menjadikan proses pemotongan pajak atas penghasilan terkait pekerjaan, jasa, atau kegiatan individu lebih sederhana, penting untuk melakukan perbaikan dalam peraturan seputar perhitungan dan pemotongan pajak pasal 21. Pada 27 Desember 2023, Pemerintah mengeluarkan PP Nomor 58 Tahun 2023 tentang Tarif Pemotongan Pajak Penghasilan Pasal 21 atas Penghasilan Sehubungan dengan Pekerjaan, Jasa, atau Kegiatan Wajib Pajak Orang Pribadi. PT Cemara Hijau Serasi sebagai mitra PKM ini memiliki pegawai tetap yang setiap bulannya memperoleh gaji. Atas gaji ini dipotong PPh pasal 21, sehingga dengan adanya pernyataan resmi dari pimpinan PT Cemara Hijau Serasi, kegiatan Pengabdian Kepada Masyarakat dilaksanakan. Dengan adanya PKM ini, diharapkan target dapat memahami secara akurat mengenai perubahan terbaru terkait PPh pasal 21 tahun 2024. Kegiatan PKM ini telah dilaksanakan pada hari kerja di kantor PT Cemara Hijau Serasi, berlokasi di Ciledug, Kelurahan Pedurenan, Kecamatan Karang Tengah, Kota Tangerang. Dalam pelatihan dibagikan Modul Peraturan Terbaru PPh pasal 21Tahun 2024 sebagai luaran PKM ini. Pelatihan tersebut diselenggarakan secara daring dengan tutorial, diskusi, dan sesi tanya jawab.
PERHITUNGAN HARGA POKOK PENJUALAN UNTUK PERUSAHAAN MANUFAKTUR Yuniarwati; Hidayat , Aldi; Jennifer
Jurnal Serina Abdimas Vol 2 No 4 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i4.33333

Abstract

Cost of Goods Sold (COGS), also known as Cost of Good Sold (COGS), is the cost incurred directly by a company to produce or sell products or services made by the company. COGS is part of a company's financial reports which is used to calculate profit and loss from product sales. COGS does not include taxes, profits, or other costs that are not directly related to product production. Calculating COGS is very important for manufacturing companies. By knowing how much costs are incurred directly to sell products, companies can optimize profits and better manage product selling prices. HPP can also help companies make smarter and more accurate business decisions. PT Cemara Hijau Serasi as a PKM partner calculates the Cost of Goods Sold in determining the selling price and calculating profits, so that based on the Statement Letter from the leadership of PT Cemara Hijau Serasi, this Community Service activity is carried out. The goal of this PKM is to give manufacturers with a correct grasp of how to calculate Cost of Goods Sold. PKM activities are carried out on weekdays at the PT Cemara Hijau Serasi office, located in Ciledug, Pedurenan Village, Karang Tengah District, Tangerang City. In the training, the Cost of Goods Sold Calculation Module for Manufacturing Companies at PT Cemara Hijau Serasu was distributed as an output of this PKM. This course will be delivered through tutorials, talks, and questions & answers sessions, all of which will take place offline. ABSTRAK Harga Pokok Penjualan (HPP), juga dikenal sebagai Cost of Good Sold (COGS), adalah biaya langsung yang dikeluarkan oleh perusahaan untuk memproduksi atau menjual barang atau jasa yang dibuat oleh perusahaan. HPP merupakan bagian dari laporan keuangan perusahaan yang digunakan untuk menghitung laba-rugi dari penjualan produk. HPP tidak termasuk pajak, laba, atau biaya lainnya yang tidak langsung terkait dengan produksi produk. Menghitung HPP sangat penting bagi perusahaan manufaktur. Dengan mengetahui berapa besarnya biaya yang dikeluarkan secara langsung untuk menjual produk, perusahaan dapat mengoptimalkan keuntungan dan mengatur harga jual produk dengan lebih baik. HPP juga dapat membantu perusahaan dalam mengambil keputusan bisnis yang lebih cerdas dan akurat. PT Cemara Hijau Serasi sebagai mitra PKM ini menghitung Harga Pokok Penjualan dalam menentukan harga jual dan menghitung laba, sehingga berdasarkan Surat Pernyataan yang dikeluarkan oleh pimpinan PT Cemara Hijau Serasi, kegiatan Pengabdian Kepada Masyarakat ini dilaksanakan. Target yang diharapkan dari menggunakan PKM ini untuk memahami cara menghitung harga pokok penjualan untuk perusahaan manufaktur. Kegiatan PKM ini dilaksanakan pada hari kerja di kantor PT Cemara Hijau Serasi, berlokasi di Ciledug, Kelurahan Pedurenan, Kecamatan Karang Tengah, Kota Tangerang. Dalam pelatihan dibagikan Modul Penghitungan Harga Pokok Penjualan untuk Perusahaan Manufaktur di PT Cemara Hijau Serasu sebagai luaran PKM ini. Metode pelatihan ini dilakukan secara langsung melalui tutorial, diskusi, dan tanya jawab.
Co-Authors Elizabeth Sugiarto Dermawan Elizabeth Sugiarto Dermawan Franky Hidayat , Aldi I Cenik Ardana Jayapranata, Andrian Jennifer Jessica Kevin, Nicholas Kurniawan, Adeline Putri M. Agustiawan Saputra Susilawati Thejatirta, Vallesca Irene Thirza, Selvyna Yahya, Noel Krisnandar