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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Abdimas Kartika Wijayakusuma Jurnal Akuntansi dan Keuangan Indonesia Jurnal Atma Inovasia Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Applied Quantitative Analysis (AQA) MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Akuntansi Kontemporer Jurnal Akuntansi
Meythi, Meythi
Universitas Kristen Maranatha
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ENHANCING ACCOUNTING INFORMATION SYSTEMS: THE ROLE OF USER COMPETENCE, INTERNAL CONTROLS, AND BUSINESS PROCESSES Permata, Nurul Intawaty; Rapina, Rapina Rapina; Martusa, Riki; Meythi, Meythi; Darmasetiawan, Johannes Buntoro
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 8 No 02 (2024): Accruals Edisi September 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v8i02.1293

Abstract

The quality of Accounting Information Systems (AIS) plays a crucial role in the effectiveness and efficiency of organizational operations. A high-quality AIS ensures accurate and timely financial information, which is essential for strategic decision-making. This study aims to examine the influence of user competence, internal control, and business processes on the quality of Accounting Information Systems (AIS). The sampling technique used convenience sampling with a sampling of 84 respondents. The analysis method used is Partial Least Squares Structural Equation Modeling (PLS-SEM). The results showed that (1) user competence had no significant effect on on the quality of AIS, (2) internal control and business process had significant and positive influence on the quality of AIS
The Effect of Independent Board of Commissioners and Capital Intensity on Tax Avoidance Yasmin F., Rahajeng; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
MIMBAR : Jurnal Sosial dan Pembangunan Volume 40, No. 2, (December 2024) [Accredited Sinta 3, No 79/E/KPT/2023]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v40i2.4899

Abstract

The reason of this consider is to look at how the free board of commissioners and capital concentrated have an impact on assess shirking. The data gotten comes from the inspected yearly reports for 2020 to 2022 of coal mining companies recorded on the Indonesia Stock Trade. The number of perceptions chosen utilizing purposive determination is 45 information on the money related explanations of coal mining businesses gotten from the Indonesia Stock Trade and the company's site. The factors watched in this ponder incorporate assess evasion as the subordinate variable, capital escalated and autonomous board of commissioners as free components. The investigate discoveries appear that capital escalated and free board of commissioners both have an impact on assess evasion. The discoveries of this consider bolster the theory created and are reliable with the discoveries of other thinks about that found that the free board of commissioners and capital escalated significantly.
THE EFFECT OF THE PRESENCE OF FOREIGN BOARD MEMBERS ON CORPORATE ESG SCORES IN INDONESIA Emmanuel Dwistia, Reynald; Kevin Widjaja, Kanisius; Meythi, Meythi; Martusa, Riki
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2633

Abstract

The purpose of this study is to examine the impact of foreign boards and board commissioners on ESG scores in Indonesia from 2019-2023. Drawing upon the resource dependency theory, this paper applies multiple linear regression to investigate whether foreign boards and ESG performance of firms listed on Indonesia Stock Exchange (IDX) are related. The results indicate that foreign boards presence impacts ESG scores positively at 10%. Although this highlights that oversea boards can have a positive impact in such ways through expertise and global connections, the regulatory setting will remain just as important even if it is under reform. Instead, foreign boards have an insignificant negative impact on the ESG scores both for overall governance and all sub-dimensions suggesting that it may not be appropriate to use a more diversified board in terms of origin as panacea especially when it comes to advancing ESG practices. This study also has several limitations in that it explored companies from Indonesia, the period of research took place in a limited time frame and board demographics were not considered. Based on this study, one may argue part of the solution is to rely more heavily on foreign boards with greater familiarity and experience in implementing ESG appropriately for local conditions. The results are expected to provide implications for firms and regulators about the significance of board composition which enhances ESG performance, and corporate sustainability.
THE IMPACT OF COST LEADERSHIP ON FINANCIAL DISTRESS MEDIATED ENVIRONMENTAL, SOCIAL, AND GOVERNANCE Asher, Steven; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
Jurnal Akuntansi dan Keuangan Indonesia Vol. 22, No. 1
Publisher : UI Scholars Hub

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

Abstract

Background: This study investigates the mediating role of environmental, social, and governance (ESG) performance in the relationship between cost leadership and financial distress among companies in Indonesia. Methods: Using path analysis, the research analyzed a sample of 43 firms listed on the Indonesia Stock Exchange from 2018 to 2022. Findings: The findings indicate that cost leadership positively affected ESG; however, no direct relationship was observed between cost leadership or ESG and financial distress. The mediation analysis reveals that ESG acted as a mediator, linking cost leadership to a reduced risk of financial distress. Conclusion: These results highlight the importance of integrating cost leadership with ESG practices to strengthen corporate financial resilience. Novelty/Originality of this article: The study has offered valuable insights for companies and stakeholders looking to improve sustainability practices that could mitigate the risk of financial distress.
Audit Forensik (Strategi untuk Meminimalkan Internet Fraud) Meythi .
Jurnal Akuntansi Vol. 5 No. 2 (2006)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v5i2.280

Abstract

Internet fraud sangat meresahkan dunia e-commerce karena kejahatan ini menggangu keamanan transaksi. Hal ini mengakibatkan keraguan konsumen dalam melakukan transaksi di internet dan mempengaruhi bisnis yang dilakukan di internet. DiIndonesia masalah ini mengakibatkan pemblokiran terhadap transaksi-transaksi yang dilakukan oleh orang Indonesia di internet karena ditakutkan bahwa transaksi tersebut dilakukan oleh orang yang tidak berhak. Strategi untuk meminimalkan internet fraud maka digunakan audit forensik.Kata Kunci: Internet fraud, audit forensik.
Konflik Keagenan Tinjauan Teoritis dan Cara Menguranginya Meythi .
Jurnal Akuntansi Vol. 4 No. 2 (2005)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i2.291

Abstract

Pada sebuah perusahaan, pemilik perusahaan biasanya akanmendelegasikan tugas dan tanggung jawab pengurusan dan pengelolaan operasi perusahaannya kepada para manajer untuk kepentingan pemilik. Para manajer yang diberi tanggung jawab dalam hal ini bertindak sebagai agen, mempunyai kewajiban untuk dapat memaksimumkan kesejahteraan parapemilik perusahaan baik dalam jangka pendek maupun dalam jangka panjang. Sisi lain, manajer juga memiliki kepentingan yang sama dengan kepentingan pemilik perusahaan, yaitu memaksimumkan kesejahteraannya. Adanya dua kepentingan ini berdampak pada permasalahan keagenan. Artikel ini mencoba mengulas kepemilikan manajerial, kepemilikan institusional, kebijakan utang, kebijakan dividen, risiko, kebijakan insentif aliansi, dan memahami perannyauntuk mengurangi konflik keagenan. Informasi yang dihasilkan dari artikel ini diharapkan dapat membantu pihak perusahaan, investor, calon investor maupun kalangan akademisi dalam memahami mekanisme untuk mengurangi konflik keagenan.Kata Kunci: Konflik keagenan, kepemilikan manajerial, kepemilikan institusional, kebijakan utang, kebijakan dividen, risiko, kebijakan insentif aliansi, memahami perannya.
Budaya Korupsi dan Tantangan Otonomi Daerah Meythi .
Jurnal Akuntansi Vol. 3 No. 2 (2004)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i2.309

Abstract

Korupsi merupakan kasus terbesar di negara-negara berkembang dan maju. Hal ini tidak bisa dipungkiri lagi bahwa korupsi sudah merupakan urat nadi di negara-negara tersebut. Memang harus diakui pula pemerintah negara-negara tersebut tidak tinggal diam atau hendak membasmi kasus korupsi tetapi para pelaku lebih pintar berkelit dari hokum yang berlaku. Berdasarkan keadaan tersebut melalui tulisan ini hendak dipaparkan beberapa contoh kasus korupsi yang terjadi terutama di Indonesia.Kata kunci: Korupsi
Rasio Keuangan yang Paling Baik sebagai Prediktor Risiko Sistematik Suatu Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Jakarta Meythi .
Jurnal Akuntansi Vol. 6 No. 2 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i2.328

Abstract

This research is aimed to determine the best financial ratios in predicting systematic risk. There are 12 financial ratios [current ratio (CR), quick ratio (QR), debt ratio (DR), equity to total asset (ETA), equity to total liabilities (ETL), equity to fixed asset (EFA), profit margin (PM), return on asset (ROA), return on equity (ROE), fixed assets turnover (FAT), total asset turnover (TAT), and correction beta (BK) ] categorized into four factors(liquidity/solvability factor, profitability factor, activity factor, and systematic risk factor) in predicting systematic risk. Data of research are collected from manufacturing firms which listed on the Jakarta Stock Exchange during 2000-2003. Tests were undertaken using factor analysis to determine the best financial ratios in predicting systematic risk. The results shows that return on asset (ROA) is the best financial ratio in predicting systematic risk.Keywords: financial ratios, systematic risk, and factor analysis.
Historical Cost dan General Price Level Accounting: Analisis Relevansi Indikator Keuangan Meythi -; Sheffie Teresa
Jurnal Akuntansi Vol. 4 No. 2 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i2.345

Abstract

In conventional accounting, financial statements are based on the historical cost principle that assumes that prices (monetary unit) are stable. Conventional accounting recognizes neither changes in the general price level nor changes in the specific price level. Consequently, if there are any changes in purchasing power such as in inflation period, the historical financial statement are not economically relevant and also income is usually overstated, and the fixed assets are usually understated. General Price Level Accounting will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. In this research did to PT Hanjaya Mandala Sampoerna Tbk. dan PT Kalbe Farma Tbk. are one of industrial sector it is not free of influence inflation condition. Also the result researches concerning the influence of applied general price level accounting on the financial statement will be compared as considerations whether the general price level adjustment is necessary needed. The hypothesis test did with based on t-test pair sample (wilcoxon). The result of research on = 5% showed that fifteen indicator tested there are twelve indicator showed significant different between financial report Historical Cost with financial report adjusted with General Price Level Accounting.
Pengaruh Price Earnings Ratio dan Price to Book Value terhadap Return Saham Indeks LQ 45 (Perioda 2007-2009) Meythi -; Mariana Mathilda
Jurnal Akuntansi Vol. 4 No. 1 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i1.351

Abstract

This study purposes to determine the effect of Price Earnings Ratio (PER) and Price to Book Value (PBV) simultaneously and partially towards LQ 45 index stock return. The sample is taken from LQ 45 index constituent company for period August 2006 until January 2007 at Indonesian Stock Exchange. Dependent variable in this study is stock return, while Price Earnings Ratio (PER) and Price to Book Value (PBV) as independent variables. This study used Moderated Regression Analysis as a method of data analysis.Based on the results of testing and analysis of data concerning the influence of Price Earnings Ratio (PER) and Price to Book Value (PBV) of stock return, found that the partial Price Earnings Ratio (PER) has a negative influence and Price to Book Value (PBV) has no effect on stock returns while simultaneously Price Earnings Ratio (PER) and Price to Book Value (PBV) has no effect on stock returns.
Co-Authors Alexander, Ferdinand Morin Alwi, Fachri Ariesa Pandanwangi Asher, Steven Aurora Angela Bailao, Dedi Anderias Candra Sinuraya Candra, Anastasya Regina Christine Dwi Karya S Darmasetiawan, Johannes Buntoro Eddy, Endah Purnama Sari Emmanuel Dwistia, Reynald Erwan Erwan, Erwan Ferdinand Morin Alexander Gunawan, Johanes Felix Hakim, Rio Christantio Henky Lisan Suwarno Heri Andrianto Joni Joni Joni Joni Kevin Widjaja, Kanisius Lidya Agustina M. Sienly Veronica Mariana Mathilda Michael Michael Michael Michael Mulyadi Mulyadi Oktavianti Oktavianti Pasodung, Aikho Permata, Nurul Intawaty Pin Panji Yapinus, Pin Panji Puji Astuti Putri, Aulia Asriani Rapina Rapina . Rapina, Rapina Rapina Ratnadewi, Ratnadewi Riki Martusa Riyanto, Naomi Fani Rosida Tiurma Manurung Santy Setiawan Sasmitapura, Angga Se Tin Sheffie Teresa Tanison, Nindy Yasmin F., Rahajeng Yolla Margaretha Zaniarti, Sri