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All Journal Gadjah Mada International Journal of Business Jurnal Akuntansi Multiparadigma Jurnal Penelitian Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi JURNAL AKUNTANSI Akurasi : Jurnal Studi Akuntansi dan Keuangan Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Peka: Jurnal Pengabdian Kepada Masyarakat Journal of Innovation Research and Knowledge Jurnal Akuntansi Fortunate Business Review Jurnal Akuntansi Kontemporer
IRENE NATALIA
Jurusan Akuntansi, Fakultas Bisnis Dan Ekonomika, Universitas Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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PENGHINDARAN PAJAK: ANALISIS PERBANDINGAN ANTARA SEKTOR (PERIODE 2017-2019) Permata ayu Widyasari; Stefani Arif Juantara; Irene Natalia
Jurnal Akuntansi Vol. 11 No. 3 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.3.271-284

Abstract

Setiap sektor mempunyai kontribusi terhadap penerimaan negara berupa pajak. Beberapa sektor mempunyai peraturan perpajakan yang spesifik dan berbeda dibanding dengan sektor lainnya. Hal tersebut membuat adanya perbedaan startegi dan manajemen pajak pada sektor tersebut. Aktifitas penghindaran pajak dapat mengurangi pendapatan negara dari pajak. Penelitian ini adalah menguji apakah terdapat perbedaan penghindaran pajak yang dilakukan oleh setiap sektor yang ada di Bursa Efek Indonesia. Metode purposive sampling digunakan sebagai metode pemilihan sample, yaitu seluruh perusahaan (non keuangan) yang terdaftar pada BEI pada tahun 2017- 2019. Uji MANOVA akan digunakan untuk menguji hipotesis. Hasil penelitian ini memaparkan bahwa ada perbedaan penghindaran pajak pada setiap sektor di BEI bila diukur menggunakan proksi GAAP ETR, Cash ETR, Current ETR, dan Book Tax Difference (BTD). Namun, hasil penelitian menunjukkan tidak terdapat perbedaan penghindaran pajak pada setiap sektor di BEI bila diukur menggunakan proksi  Long-run Cash ETR.
PELATIHAN PERENCANAAN KEUANGAN KELUARGA PASCA ERA KRISIS KESEHATAN Natalia, Irene
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 6: Nopember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i6.8750

Abstract

This community service activity aims to help reorganize finances after the health crisis era (post-COVID-19 pandemic). Financial planning needs to be carried out by all community, including families affected by the COVID-19 pandemic. This training activity is carried out by providing conceptual knowledge and skills in financial planning so that participants can recover and improve individual and family financial goals. The partners who assisted in this activity were mindfulness meditation practitioner groups. The main target is to provide an understanding of family financial planning. This training activity provides material and discussions about the family life cycle, measures of healthy household financial conditions, better family financial planning and management, solutions for unhealthy financial health examination results, and family budget planning and preparation. The activity’s results can benefit partners because the concept and skills of financial planning provide improvements and enhancements to the quality of family financial plans among COVID-19 survivors.
Ex-Military Commissioners and Firm Performance: The Case of Indonesia Manufacturing Companies Natalia, Irene; Isnalita, Isnalita
Gadjah Mada International Journal of Business Vol 27, No 1 (2025): January - April
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.82302

Abstract

This investigation relates to the new corporate governance (CG) suggestions that using ex-military commissioners can lead to better firm performance. Quantitative analysis was used to analyze the sample of manufacturing sector public companies. The data comprised 906 firm-years (from 2016 to 2021). This study shows that companies whose CG practices involve employing ex-military officers exhibit high firm performance levels. This study emphasizes the value of using a configurational analytical approach to explore firm jointly- and country-specific CG practices that engage firms to achieve the necessary level of performance. The current study calls policymakers’ attention to evalu- ating the current state of regulatory and competitive development in their countries and establishing policies in line with that assessment. The methodology provides connec- tions between firm performance and CG with retired military commissioners. This study broadens the focus of CG studies to provide effective solutions for practitioners, especially Indonesian manufacturing firms. It also highlights the importance of ex-military commis- sioners in a particular company sector and CG procedures specific to a particular nation. It encourages enterprises to reach the desired level of performance. The research impli- cation relates to good governance in board diversity using ex-military as independent commissioners for supervisory roles.
SUSTAINABLE IN HIGHER EDUCATION OF WAGENINGEN UNIVERSITY & RESEARCH Jusuf, A An Arief; Natalia, Irene
International Journal of Social Science Vol. 4 No. 6: April 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i6.9905

Abstract

Concerns about sustainability are shared by the corporate and academic groups. Organizations have become more knowledgeable about sustainability-related issues during the past 20 years, including what sustainability is, why it's significant, and how to manage and measure it. In 2016, the Dutch government unveiled its policy plan, “Circular Economy in the Netherlands by 2050.” The Netherlands will use fewer abiotic (mineral, metal, and fossil) resources thanks to the policy strategy. How Wageningen University & Research maintains its success in the field of higher education is the subject that this study seeks to address. We use a narrative approach. Wageningen University & Research's synergy has improved since the merger. It is the focus of many academic publications and has a substantial impact on environmental sustainability. Because we examine the story of Wageningen University & Research's success, a qualitative study is suited for this subject. The University of Indonesia, National Taiwan University, The Higher Education, the Government of the Netherlands, and particularly Wageningen University & Research are the primary targets of this study's narrative methodology, which focuses on published materials. The coordination of environmental, technological, and financial factors has been done by Wageningen University & Research. The importance of education in preserving the deteriorating environment that societal injustices have caused is growing. This study shows how Wageningen University & Research has expanded and continued to be successful. Environmental quality, sustainability, and governance have all been strategically managed.
STRUKTUR MODAL DAN KINERJA PERUSAHAAN SEKTOR KESEHATAN Jusuf, A An Arief; Natalia, Irene
Journal of Innovation Research and Knowledge Vol. 5 No. 6 (2025): Nopember 2025
Publisher : Bajang Institute

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

Abstract

Capital structure policy relates to the source of a company's funds and management's efforts to maintain and improve its performance. Compared to the issuance of common stock, liabilities have interest expense consequences. This topic is important and timeless to research, tracking business dynamics over time. This study aims to examine the effect of capital structure on company performance. The sample of this study is healthcare companies listed on the Indonesia Stock Exchange for the period 2015-2024. The healthcare sector is one of the sectors that experienced an extreme surge from pre-health crisis conditions, then experienced an extreme decline to post-health crisis conditions. Unbalanced panel data testing was conducted using a fixed effect model. The results showed that leverage negatively affected the performance of healthcare companies during the same period. Additional testing showed that leverage had a negative effect on all company sizes, with the greatest negative impact felt by companies above average size (between 50% and 75%). The use of debt as a performance lever requires careful management response, taking company size into account.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE KEUANGAN TERHADAP PRAKTIK PERATAAN LABA Natalia, Irene
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.430

Abstract

This research is designed to examine the income smoothing practices in manufactured campanies listed on Ind0i1esia Stock Exchange during 2003-2005, The objectives of this research are examined whether company size, profitability, and financial leverage have significant impact on income smoothing practices, Seventeen listed companies selected using (purposive) judgement sampling method, were used as research sample. Data are analyzed using multiple linear regressions with result that company size and financial leverage have significant impact on income smoothing practices, but hypothesis only supported by financial leverage.
KUALITAS LABA YANG DIHASILKAN OLEH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS Natalia, Irene
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.438

Abstract

Information needs of major users and information's quality for supplying sufficient business information became the focus by the company. The purpose of this article is to explain that IFRS adopters can increase their earning quality. The company can preparing financial reporting based on financial accounting standards applicable in the country where the entity is domiciled. Quality information, especially the quality of earnings, is an important priority for the user. The users expect good earnings quality in reporting after the adoption of IFRS. However, earnings quality is either not generated automatically by the good accounting and financial reporting standards because there are influencer factors that affect the quality of earnings and/or quality characteristics of the adoption of IFRS is a factor which is owned by IFRS adopters, environmental factors and capital market during the economic cycle adoption period, company's incentive factors, institutional factors, political non-participation factor in the process of implementing accounting standards, cultural factors that exist within a country, and the audit committee factor. Comparability is one wcry of measuring the quality of earnings. By considering all the benefits and advantages of adopting, IFRS should be applied by all countries in the world, although may result in less earnings quality that caused by influencer factors and the possibility of earnings management by corporate management.
Kualitas Laba yang Dihasilkan oleh Pengadopsian International Financial Reporting Standards Natalia, Irene
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.1028

Abstract

Information needs of major users and information's quality for supplying sufficient business information became the focus by the company. The purpose of this article is to explain that IFRS adopters can increase their earning quality. The company can preparing financial reporting based on financial accounting standards applicable in the country where the entity is domiciled. Quality information, especially the quality of earnings, is an important priority for the user. The users expect good earnings quality in reporting after the adoption of IFRS. However, earnings quality is either not generated automatically by the good accounting and financial reporting standards because there are influencer factors that affect the quality of earnings and/or quality characteristics of the adoption of IFRS is a factor which is owned by IFRS adopters, environmental factors and capital market during the economic cycle adoption period, company's incentive factors, institutional factors, political non-participation factor in the process of implementing accounting standards, cultural factors that exist within a country, and the audit committee factor. Comparability is one way of measuring the quality of earnings. By considering all the benefits and advantages of adopting, IFRS should be applied by all countries in the world, although may result in less earnings quality that caused by influencer factors and the possibility of earnings management by corporate management.
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Keuangan terhadap Praktik Perataan Laba Natalia, Irene
Jurnal Akuntansi Kontemporer Vol. 1 No. 2 (2009)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v1i2.1032

Abstract

This research l's designed to examine the income smoothing practices in manufactured companies listed on Indonesia Stock Exchange during 2003-2005. The objectives of this research are examined whether company size, profitability, and financial leverage have significant impact on income smoothing practices. Seventeen listed companies selected using (purposive) judgement sampling method, were used as research sample. Data are analyzed using multiple linear regressions with result that company size and financial leverage had significant impact on income smoothing practices, but hypothesis only supported b y financial leverage.
PENGARUH PREFERENSI RISIKO EKSEKUTIF DAN UKURAN PE-RUSAHAAN TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN Chandra, Jessica Cecilia; Rahardjo, Hartono; Natalia, Irene
Jurnal Akuntansi Kontemporer Vol. 8 No. 1 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i1.2577

Abstract

Tax is one of state revenue sources which is very important for supporting the sustainability of a country's development. A country needs much fund to finance development, thus the government has increased the tax revenue in RAPBN (National budget draft) 2014. This shows that the demand of public tax revenue is increasing. However, the effort to optimize the state fund from tax revenue has many obstacles. One of the obstacles to optimize the tax revenue is tax avoidance. In general, the taxpayers tend to minimalize the amount of tax that should be paid to the state. It causes the tax revenue that should be accepted by the state is not as big as the payments made by the taxpayer. Therefore, this study aimed to examine and analyze the influence of the execu-tive risk preferences and the company size towards tax avoidance in mining companies listed in Indonesia Stock Exchange 2010-2013. This research used quantitative method with hypothesis testing. The dependent variable is tax avoidance, whereas the inde-pendent variables are the executive risk preferences and the company size. The data sources were collected from Indonesia Stock Exchange website and the company’s website as secondary data. Multiple linear regression was used in data analysis technique. The result showed that the executive risk preference and the company size have significant influence on the tax avoidance. Execu-tive risk preferences have significant positive influence on tax avoidance, whereas company size has significant negative influence on tax avoidance.
Co-Authors A An Arief Jusuf Atmadja, Soesilawati Soema Chandra, Jessica Cecilia Dedhy Sulistiawan Felix Widyadhana Hastutie Noor Andriati Isnalita Isnalita, Isnalita Jonaidy, Hikmah Lodovicus Lasdi Mariolin Ance Sanggenafa Permata ayu widyasari Rahardjo, Hartono SHEVIN WINARTA Situmorang, Bornok Stefani Arif Juantara Teodora Winda Mulia Toto Warsoko Pikir Wehartaty, Tineke