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All Journal Jurnal Keuangan dan Perbankan Jurnal Ilmu Komunikasi Journal of Economics, Business, & Accountancy Ventura AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Dinamisia: Jurnal Pengabdian Kepada Masyarakat Pendas : Jurnah Ilmiah Pendidikan Dasar Masyarakat Telematika Dan Informasi : Jurnal Penelitian Teknologi Informasi dan Komunikasi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG ACCRUALS (Accounting Research Journal of Sutaatmadja) Competitive Jurnal Akuntansi dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi dan Keuangan JAKPI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Pada Masyarakat Intellektika: Jurnal Ilmiah Mahasiswa Kajian Ekonomi dan Akuntansi Terapan Jurnal Komunikasi Indonesia Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal Akuntansi
Lidya Agustina
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Dampak Muatan Etika Dalam Pengajaran Akuntansi Keuangan dan Audit Terhadap Persepsi Etika Mahasiswa yang Dimoderasi oleh Kecerdasan Kognisi dan Kecerdasan Emosional: Studi Eksperimen Semu Lidya Agustina; Christine Dwi Karya Susilawati
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.v4i1.352

Abstract

Ethics education is more than studying the code of professional conduct, but rather a process whereby individuals become more consciously involved in making ethical decisions (Langenderfer and Rockness:1989). This study investigates whether integrating ethical issues in financial accounting course will improve student’s ethics perception. The research design was quasi experiment, posttest-only control group design, and the subject were students who took intermediate accounting. The hypotheses of this research were: (1) loading ethical issues in financial accounting course influenced student’s ethics perception, and (2) interaction between ethical issues in financial accounting course and student GPA (Grade Point Average) influenced student’s ethics perception. The research hypotheses were tested using two way ANOVA. The result show that: (1) loading ethical issues in financial accounting course not influenced student’s ethics perception, (2) interaction between loading ethical issues in financial accounting course and student GPA significantly influenced the student’s ethics perception. Considering the current climate of good corporate governance, educators can no longer postpone in integrating ethics issues in accounting curriculum.
Pengaruh Participation Budgeting, Information Asimetry dan Job Relevant Information terhadap Budget Slack pada Institusi Pendidikan (Studi pada Institusi Pendidikan Universitas Kristen Maranatha) Christine Dwi K. S.; Lidya Agustina
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.363

Abstract

The purpose of this research is to analyze and examine the hyphothesis effect of participation budgeting on job relevant information and information asimetry as a moderating variable , and effect of participation budgeting and information asimetry on budget slack and job relevant information as mediating varible. The respondent of this research are 30 structural staf of program and ministry in Maranatha Christian University who have participated to make budgeting. This method that is used in this research is causal. Sampling technique employed in this research is purposive random sampling. It is using simple regression analysis to examine the effect participation budgeting on job relevant information and asimetry information as a moderated variable, and effect of participation budgeting and information asimetry on budget slack and job relevant information as a variabel mediating. This result of this research shows that participation budgeting give positive effect to job relevant information and information asimetry as moderating variable, and participation budgeting and information asimetry have negative effect to budget slack and job relevant information as a mediating variable. Increasing on the participation budgeting and information asimetry and job relevant information, will effect decreasing on budget slack. Keywords: participation budgeting, information asimetry, job relevant information, budget slack
Pengaruh Penerapan Sistem Administrasi Perpajakan Modern terhadap Kepatuhan Wajib Pajak (Survey Terhadap Kantor Pelayanan Pajak Pratama Bandung Bojonagara) Sinta Setiana; Tan Kwang En; Lidya Agustina
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.365

Abstract

Efforts through programs and activities of tax administration reform are realized through the implementation of modern tax administration system is intended to encourage taxpayer compliance. Basically, the administration of the tax system which includes service tax and tax law enforcement affect taxpayer compliance.Therefore, the increase in community service became one of the important points of the overall tax administration reform in the DJP.The purpose of this research is to know how to influence the implementation of modern tax administration system of taxpayer compliance in Bojonagara KPP Pratama Bandung. The research data is processed using multiple regression analysis. Based on the results of this study concluded that the application of modern tax administration system on the influence of KPP Pratama Bandung Bojonagara on taxpayer compliance at a significance level á = 0.10. This is indicated by a large impact from the application of modern administrative system is only 17.2% while the remaining 82.8% is influenced by factors other than the variables studied. Results of hypothesis testing showed that the application of modern administrative system is partly within the organizational structure, organizational procedures, organizational strategy, and organizational cultures affect taxpayer compliance. Keywords: Modern Tax Administration System, Organizational Structure,Organization Procedures, Organizational Strategy, Organizational Culture, Taxpayer Compliance
Pengaruh Orientasi Profesional terhadap Konflik Peran: Partisipasi Anggaran dan Orientasi Tujuan Sistem sebagai Variabel Moderating (Studi pada Kantor Akuntan Publik di DKI Jakarta dan Bandung) Lidya Agustina; Christine Dwi Karya Susilawati
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.376

Abstract

The purpose of this research is to analyze and examine the hypothesis effect of professional orientation on role conflict with budgetary participation and system goal orientation as a moderating variabel. The respondent of this research is auditor in manager and partner level, who are working in accounting firm in DKI Jakarta and Bandung. The method that is used in this research is causal. Sampling technique employed in this research is simple random sampling. Cross-sectional is also used in this research. It is also using simple regression analysis to exemine the effect of professional orientation on role conflict, and moderated regression analysis to exemine the effect with moderating variable. The result of this research shows that professional orientation give effect to role conflict. Budgetary participation gives a positive effect to professional orientation with role conflict correlation. Altough system goal orientation gives a negative effect to professional orientation with role conflict correlation. Keywords: professional orientation, budgetary participation, system goal orientation, role conflict.
Pengaruh Konflik Peran, Ketidakjelasan Peran, dan Kelebihan Peran terhadap Kepuasan Kerja dan Kinerja Auditor (Penelitian pada Kantor Akuntan Publik yang Bermitra Dengan Kantor Akuntan Publik Big Four di Wilayah DKI Jakarta) Lidya Agustina
Jurnal Akuntansi Vol. 1 No. 1 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i1.381

Abstract

The purpose of this research is to analyze and examine the hypothesis The Effect of Role Conflict, Role Ambiguity, and Role Overload on Job Satisfaction & Performance of junior auditor who work at Public Accountant Firm that has cooperation with big four Public Accountant Firms in DKI Jakarta simultaneously or partiality. This research performed at 93 junior auditors who work in between one until three years at public accountant firm that has cooperation with big four public accounting firms in DKI Jakarta at 2008. The research method that used in this research is descriptive analysis. Sampling technique employed in this research is by using simple random sampling. The time of research is cross-sectional. This research also using path analysis to analyze datas. The result of this research shows that Role Conflict, Role Ambiguity, and Role Overload both simultaneously and partiality give effects to job satisfaction and performance of junior auditor who work at public accountant firm that has cooperation with big four public accountant firms in DKI Jakarta. Keywords: Role Conflict, Role Ambiguity, Role Overload, Job Satisfaction, Auditor Job Performance
PENGARUH KARAKTERISTIK DEWAN DIREKSI TERHADAP KINERJA KEBERLANJUTAN Regina, Sharleen; Agustina, Lidya
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5487

Abstract

This study seeks to analyze the impact between board characteristics on the sustainability performance of companies listed on the Indonesia Stock Exchange (IDX) in 2022-2023. The concept of sustainability performance focuses not only on economic goals, but includes social and environmental perspectives, where the board of directors has an important role in formulating better policies. The characteristics of the board of directors in this study include gender diversity, board size, board independence, board experience, and board tenure. This study applies a quantitative approach, this study analyzes secondary data from annual reports and sustainability reports from 142 companies that have ESG values on the IDX, which were selected through the purposive sampling method. Sustainability performance was measured using the total ESG score from the Refinitiv Platform while data analysis was conducted using multiple regression. The findings indicate that board size has a positive and significant influence on sustainability performance. In contrast, board experience has a negative effect on sustainability performance. Meanwhile, the variables of gender diversity, board independence, and board tenure show no influence on sustainability performance. The overall regression model is significant, but is only able to explain 30% of the variation in sustainability performance. The result suggests that several other factors beyond the variables examined in this study also influence sustainability performance.Keywords: Gender Diversity, Board Size, Board Experience, Board Tenure, ESG
Analisis Studi Kelayakan Usaha Air Minum Berbasis Chlorine Dioxide Pada Unit Usaha BUMDes Kertajaya Agustina, Lidya; Hanny, Hanny; Tjun, Lauw Tjun; Debbianita, Debbianita; Joni, Joni; Batistuta, Feren Farah Focket
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2022): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v6i1.4601

Abstract

BUMDes Kertajaya melalui PAB Tirta Jaya memiliki usaha penyaluran air bersih, namun daya dorong ekonomi yang dihasilkan dari usaha penyaluran air bersih masih sangat rendah sehingga keberadaan BUMDes masih jauh dari harapan yang telah disampaikan melalui Undang-Undang. Dalam pengabdian masyarakat ini, kami berupaya untuk meningkatkan nilai tambah dari usaha yang ada sebelumnya. Peningkatan nilai tambah ekonomi dapat dilakukan dengan mengembangkan usaha penyaluran air bersih menjadi usaha penyaluran air minum yang berbasis Chlorine Dioxide. Untuk mengetahui minat, kepercayaan, serta tanggapan  masyarakat Desa Kertajaya terhadap usaha penyaluran air minum yang berbasis Chlorine Dioxide, maka kami mengevaluasi studi kelayakan bisnis usaha penyaluran air minum pada BUMDes Kertajaya dengan memperhatikan Aspek Pasar; Teknis dan Teknologi; Keuangan; Ekonomi/Sosial dan Politik; Lingkungan Hidup; Hukum dan Legalitas usaha penyaluran air minum. Hasil studi kelayakan bisnis diharapkan dapat memberikan masukan mengenai prospek usaha penyaluran air minum bagi BUMDes Kertajaya.
Different Influence Analysis of Sunset Policy and Tax Amnesty to the Retailer/ Small and Medium Sized Enterprise Individual Taxpayer Compliance (in the Region of Majalaya Tax Office, Bandung City) Gunawan, Yuliana; Agustina, Lidya; Goiyardi, Enrico
EAJ (Economic and Accounting Journal) Vol. 2 No. 2 (2019): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v2i2.y2019.p133-140

Abstract

As we all know, tax is one of the most essential source of a state income which reaches up to 70% of the total. The target of tax payment has always increased every year, together with the increasing need of state expenses. Many breakthrough has been made since the onset of tax reformation in 2002 in order to facilitate the tax payers in fulfilling their duty as well as to reach the target of tax proceeds.One of those breakthrough is Sunset Policy, and the other is Tax Amnesty. The Population used in this research is non -employee individual taxpayer enlisted in the Tax Office of Majalaya, Bandung City, using qualitative data (the primary data obtained from questionnaire result). Sampling data drawn from simple random sampling method. Data analysis method used is the Simple Regression analysis which has passed the validity, reliability and classical assumption tests combined t-test.The result of this research shows that there is a significant influence of both Sunset Policy and Tax Amnesty variable to the tax compliance of the individual tax payer, with the Sunset Policy conveys greater impact than the latter.Key words: tax amnesty, sunset policy, tax compliance of the individual tax payer
Attribution’s Impact on Consumer Response to CSR Efforts with Trust as Moderation Wijaya, Michelle; SeTin, SeTin; Agustina, Lidya
Jurnal Akuntansi Vol. 17 No. 1 (2025): Vol. 17 No. 1 (2025)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v17i1.11050

Abstract

Purpose – This study aims to examine the influence of other-serving attributions, self-serving attributions on consumer responses to CSR efforts when moderated by consumer trust. Design/methodology/approach – This research was conducted in 2024, and the population of this study were students of the Faculty of Digital Business and Law, universities in Bandung and the sampling technique was simple random sampling. This study uses primary data collected through questionnaires in the form of Google Forms. A total of 150 data were collected and analyzed using moderated regression analysis (MRA). Findings – The results show that other-serving attributions positively influence consumer response to CSR efforts while self-serving attributions negatively influence consumer response to CSR efforts. The findings also show that when consumer trust is a moderator, other-serving attributions further increase consumer response to CSR efforts, and conversely, self-serving attributions will further decrease consumer response to CSR efforts. Research limitations/implications – The implication of this study is that companies need to focus on other-serving attributions in CSR communications to increase positive consumer responses, especially when consumer trust is high. This study contributes insights into the importance of building consumer trust in a company's CSR strategy. Keywords: Consumer Response to CSR Efforts, Other-Serving Attributions, SelfServing Attributions, Consumer Trust In Firm.
PENINGKATAN KETERAMPILAN MENULIS MENGGUNAKAN MODEL PEMBELAJARAN TALKING STICK DENGAN MEDIA ORIGAMI PADA PESERTA DIDIK KELAS IVB SDN KANDANGAN 1/121 SURABAYA Lidya Agustina; Wahyuni Suryaningtyas; Imraatur Rafi'ah Rochani Triastuti
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 02 (2025): Volume 10, Nomor 02 Juni 2025 t
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i02.23639

Abstract

This study has the purpose of raising skill writing class students IVB SDN Kandangan 1 Surabaya through the application of learning model talking stick in coupled with origami media questions. The research is PTK (Class Action Research) conducted in two cycle with a quantitative approach.The subject of this research is 28 students IVB class. Data collection is done through observation early diagnostic tests, writing skills tests, and judgment in attitude on liveliness students. Research shows that there has been a significant increase in students writing skills after enactment of the kind of classroom talking stick by the origami. In the cycle I, the percentage exclusion of learning reached 35%, while in cycle II is 87,5 % increased to. The enhancement of the study results, participation and motivation of students also show positive developments. For that reason, the kind of classroom talking stick by the origami proven effective in improved the skills writing students indonesian language in class 1 IVB SDN Kandangan 1/121 Surabaya.
Co-Authors -, Hanny Alwi, Fachri Andriariza, Yan Batistuta, Feren Farah Focket Christine Dwi Christine Dwi K. S. Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Christine Dwi KS Daniel Togu Halomoan Debbianita Diana Zumrotus Sa’adah Eddy, Endah Purnama Sari Elysabeth I Marpaung Elyzabet Indrawati Marpaung Enny Prayogo Enrico Goiyardi Erwan Erwan Erwan Erwan, Erwan Etty Murwaningsari Fauziyah Fauziyah Fayardi, Alifia Oktrina Feni Nur Solihati Feren Farah Focket Batistuta Ferlysia Kianto Firman Kurniawan, Firman Goiyardi, Enrico Hakim, Rio Christantio Hanny Hanny Imraatur Rafi'ah Rochani Triastuti Irwansyah Irwansyah Ita Salsalina Lingga Joni Joni Joni Joni Kevin Senjaya Lauw Tjun Tjun Leliana Maria Natalia Meythi, Meythi Michelle Wijaya Noval Syabirin Rahmadan padilah padilah Prayogo, Enny Regina, Sharleen Riki Martusa Rita Sobariah Robertha Titik Se Tin SETIN, SETIN Setyo Tin Sinta Setiana Srikalimah, Srikalimah Tan Kwang En Verani Carolina Vinny Stephanie Hidayat Wahyuni Suryaningtyas, Wahyuni Wisnumurti, Adhitya Wulan Sumarni Yenni Carolina Yudia Gusti Fitiyani Yuliana Gunawan Yuliana Gunawan