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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 ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Akuntansi dan Keuangan Indonesia 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
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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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.
RISK MANAGEMENT, COMPANY RISK, MODERATING ROLE OF BOARD GENDER DIVERSITY Gunawan, Johanes Felix; Hakim, Rio Christantio; Martusa, Riki; Meythi, Meythi
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): Jurnal Bisnis dan Akuntansi (in progress)
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.v27i1.2686

Abstract

The research has intention to observe the impact of corporate board risk management on the risks faced by the company moderated by board gender diversity in non-financial corporations indexed on the Indonesian stock index during 2023. This research sample consist of 704 non-financial corporations indexed on the Indonesian stock exchange during 2023 and issued 2023 annual reports. This research finding that management of risk conducted by the board negatively affects the risks faced by the company. Gender diversity moderates this relationship with mixed results where the presence of women has positive result while moderate the relationship between risk management and firm risk while gender diversity in corporations board has negative result while moderates the relationship betwixt risk management and firm risk. Contribution of this study is to enrich the literature related to risk management and gender diversity in corporation board in the Indonesian context and provides an overview of the impacts of implementing policies to promote diversity in gender in Indonesian companies
Accounting Students’ Interest in the Auditing Profession in the Digitalization Era Setiawan, Santy; Tin, Se; Meythi, Meythi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3228

Abstract

The public accounting profession is considered a promising career path, as many companies continue to require public accountants to review their financial statements. This profession has also attracted the attention of accounting graduates and is among the preferred career choices. This study aims to examine gender differences in accounting students’ interest in the profession and the digital skills required to become an accountant. The research method used is a t-test to analyze gender-based differences in interest toward the auditing profession, and qualitative data to explore the digital competencies needed by accounting graduates. The findings indicate that there is no gender-based difference in interest in the auditing profession, and accounting software training is necessary to support graduates in the job market. Keywords: audit profession, digitalization, and gender.
The Influence of Big Data, Compliance Risk Management, and Business Intelligence on Tax Compliance Astuti, Puji; Rapina, Rapina; Meythi, Meythi; Joni, Joni
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 9 No 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2792

Abstract

Advances in information technology have brought significant changes to various sectors, including tax administration. The use of technologies such as Big Data, Compliance Risk Management (CRM), and Business Intelligence (BI) is believed to improve taxpayer compliance by analysing large amounts of data and managing tax risks more effectively. This study aims to analyse the influence of Big Data, CRM, and BI on tax compliance levels in Indonesia. A quantitative approach was used, with data collected through questionnaires from Account Representatives at the Regional Office (Kanwil) of the Directorate General of Taxes (DJP) West Java I (Jabar I). The data was analysed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) model. The results of the study indicate that all three variables have a significant influence on tax compliance, with CRM as the dominant factor influencing taxpayer compliance. This study contributes to the development of technology-based taxation strategies and policy recommendations for tax authorities in improving tax management efficiency in the digital era.
BEYOND NUMBERS: UNRAVELING THE IMPACT OF HUMAN CAPITAL, BUSINESS SIZE, AND IT ON DATA ACCURACY Riyanto, Naomi Fani; Rapina; Martusa, Riki; Meythi; Gunawan, Johanes Felix
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.23099

Abstract

This study aims to analyze the influence of human resource competence, firm size, and the utilization of information technology on the quality of financial reporting. Financial reports serve as a crucial tool for conveying information about a company's business activities to the public. Micro, Small, and Medium Enterprises (MSMEs), which operate independently, contribute significantly to Indonesia's economy, particularly in absorbing a large portion of the workforce. Proper financial reporting is essential for MSMEs to monitor operational costs, understand financial conditions such as profit and loss, manage debts, and fulfill tax obligations accurately. This study employs a quantitative method with a survey approach. Data were collected through questionnaires distributed to MSMEs in Bandung City. The sample consists of 82 randomly selected respondents. The collected data were analyzed using SEM-PLS. The results indicate that human resource competence and the utilization of information technology have a positive and significant impact on the quality of financial reporting. However, firm size does not influence the quality of financial reporting. MSMEs with adequate human resource competence tend to have high-quality financial reporting. MSMEs that utilize information technology also tend to have a better financial reporting system.
Co-Authors Alwi, Fachri Anastasya Regina Candra Ariesa Pandanwangi Asher, Steven Aurora Angela Candra Sinuraya Candra, Anastasya Regina Christine Dwi Karya S Cynthia Glennisa Darmasetiawan, Johannes Buntoro Eddy, Endah Purnama Sari Emmanuel Dwistia, Reynald Erwan Erwan Ferdinand Morin Alexander Gunawan, Johanes Felix Hakim, Rio Christantio Henky Lisan Suwarno Joni Joni Joni Joni Kevin Widjaja, Kanisius Lidya Agustina M. Sienly Veronica Mariana Mathilda Michael Michael Mulyadi Mulyadi Nindy Tanison Oktavianti Oktavianti Permata, Nurul Intawaty Puji Astuti Putri, Aulia Asriani Rapina Rapina . Rapina, Rapina Rapina Riki Martusa Riyanto, Naomi Fani Rosida Tiurma Manurung Santy Setiawan Sasmitapura, Angga Se Tin Sheffie Teresa Yasmin F., Rahajeng Yolla Margaretha Zaniarti, Sri