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All Journal Jurnal Riset Akuntansi Terpadu EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI JURNAL MAKRO MANAJEMEN JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Online Insan Akuntan Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Proaksi Jurnal Pendidikan dan Konseling Jurnal Ilmiah Akuntansi Rahmaniyah Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JURNAL AKUNTANSI Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Scientia JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Journal of Management and Bussines (JOMB) Jurnal Pengabdian kepada Masyarakat juremi: jurnal riset ekonomi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Abdimas Perbanas Return : Study of Management, Economic and Bussines Jotika Journal in Management and Entrepreneurship JIAR Jurnal Karya untuk Masyarakat (JKuM)
Carmel Meiden
Bisnis Dan Informatika Kwik Kian Gie
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Kualitas Assurance Statement atas Laporan Keberlanjutan Cindy Vinella; Jason Wibisono; Maria Ellita Ovina; Maya Rianti; Carmel Meiden
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4621

Abstract

This study aims to determine the quality of the assurance statement contained in the sustainability report. This research method uses content analysis method. There are 38 assurance statements from 10 companies included in LQ45 which are the object of research. According to AA1000AS, there are 14 minimum items that must be included in the assurance statement. Of the 38 assurance statements, the researcher classified them based on the name of the company, business sector, name of the assurance provider, and the standard used. The results showed that the compliance level of the 38 assurance statements from 10 companies included in the LQ45 was at a moderate level, namely around 33% - 67%. Keywords: Assurance Statement, Sustainability Report
The Effect of Leverage, Profitability, Company Size, and Institutional Ownership on Profit Management Using Modified Jones, A Meta-Analysis Study Anatapindika Fong; Patrick Prajnananda Ruci; Katherine Nastasya Herman; Carmel Meiden; Prima Apriwenni
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i3.1998

Abstract

Apart from being a form of management accountability for the use of entrusted resources, the profit and loss condition of a company is also often used by the company's stakeholders widely because it has predictive value. This makes the management try to do earnings management so that the company's performance looks better by external parties. Many studies related to the effect of leverage, profitability, company size, and/or institutional ownership on earnings management actions have been carried out and have different significance results. This study aims to expand the theory and remove inconsistencies in the research results by using meta-analysis techniques. Meta-analysis itself is a way that can integrate the results of existing studies and reveal patterns of relative invariance and causes of differences in results. The data taken in this study are secondary data taken through various sources in the form of journals, research results, and literature studies that discuss the factors that influence earnings management actions. This study uses the Modified Jones model in detecting the presence of earnings management in a company. The data collection technique used the observation method using data from previous studies. The sample data used for this study were 29 studies. The results of the meta-analysis show that leverage, profitability, firm size and institutional ownership have a significant effect on earnings management actions.
PENELITIAN PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN PELAPORAN KEUANGAN : STUDI META ANALISIS Cherryl Jasmine; Albert Leonardo; Azarya Eleazar; Carmel Meiden
Jurnal Riset Akuntansi dan Manajemen Malahayati Vol 11, No 4 (2022): Kinerja dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jrm.v11i4.6556

Abstract

Penelitian ini bertujuan untuk mengintegrasikan berbagai jurnal terkait topik Fraud Pentagon berpengaruh terhadap kecurangan pelaporan keuangan di Indonesia periode 2012-2020. Metode pengumpulan data menggunakan metode observasi berbagai jurnal. Sampel yang digunakan adalah 20 jurnal yang sudah dipublikasi di berbagai jurnal. Teknik pengambilan sampel menggunakan teknik purposive sampling. Peneliti menggunakan teknik meta analisis untuk mengintegrasikan hasil penelitian jurnal dan menunjukan kesimpulan yang terkait dengan fraud pentagon  terhadap kecurangan pelaporan keuangan. Hasil dari penelitian menunjukan bahwa pergantian dewan direksi, stabilitas keuangan, pemantauan yang tidak efektif, pergantian auditor dan frekuensi munculnya foto CEO berpengaruh secara signifikan namun lemah terhadap kecurangan pelaporan keuangan.Kata kunci : Meta Analisis, Fraud Pentagon, Kecurangan Pelaporan Keuangan.
META-ANALYSIS STUDY OF FACTORS AFFECTING AUDIT DELAY Amelia Vernanda; Carmel Meiden
Jurnal Scientia Vol. 12 No. 02 (2023): Education, Sosial science and Planning technique, edition March-May 2023
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i02.1399

Abstract

This study was conducted to analyze the factors affecting audit delay in 2012-2022. This study produced as many as 825 articles, found data from Publish or Perish (PoP) software, then 269 candidate articles, and produced 50 selected articles that matched the research criteria. Thus, this study integrates the results of research on 50 selected articles to determine the influence of factors that affect audit delay using the meta-analysis study research method. The independent variables studied were solvency, corporate profit and loss, audit committee, and reputation of public accounting firms (KAP). This research uses the foundation of agency theory and signal theory. Based on agency theory, companies that act as principals need an independent auditor who acts as an agent to carry out an audit process on financial statements that have been prepared by the company with the aim of improving the accuracy of company information. Based on signal theory, a signal is an action taken by company management where management is a party who controls the company's internal information and future prospects in detail compared to external parties. The hypothesis formed in this study is that solvency, company profit and loss, audit committee, and PAF reputation have a significant effect on audit delay. Based on the results of the meta-analysis test conducted, it can be concluded that all independent variables studied, namely solvency, company profit and loss, audit committee, and KAP reputation, significantly affect audit delay.
Pengaruh Good Corporate Governance terhadap Return on Assets (ROA) pada Beberapa Penelitian Skripsi Perguruan Tinggi, Studi Meta Analisis Filbert Ferdinand; Devina Christabel; Princessa Leif Chenkiani; Carmel Meiden
Jurnal Pendidikan Tambusai Vol. 6 No. 1 (2022): April 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (944.12 KB)

Abstract

Perusahaan dituntut untuk menyediakan produk dengan kualitas lebih baik dan menjalankan operasi seefisien mungkin. Adapun tujuan utama berdirinya suatu perusahaan secara umum adalah memperoleh laba secara optimal dari pemanfaatan potensi. Banyak faktor krusial yang perlu diperhatikan untuk bisa mencapai tujuan tersebut, salah satunya adalah implementasi tata kelola perusahaan (good corporate governance) yang baik. Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance terhadap Return on Asset. Dalam penelitian ini, teknik pengambilan sampel yang digunakan adalah non-probabilistic sampling dengan metode purposive sampling, yang merupakan metode pengambilan sampel berdasarkan kriteria tertentu dengan tujuan untuk memperoleh sampel yang representatif sesuai dengan kriteria yang ditetapkan sehingga didapatkan sampel sebanyak 24 skripsi. Adanya pengaruh Good Corporate Governance terhadap kinerja keuangan perusahaan di Indonesia.
Faktor-Faktor yang Berpengaruh Terhadap Audit Delay: Studi Meta Analisis: Studi Meta Analisis Marisha Gabrila Sutanto; Carmel Meiden
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 10 No. 1 (2023): EDISI JUNI 2023
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v10i1.5604

Abstract

The topic of factors that influence audit delay has been researched by many researchers and still exist until now. The existing research shows results that are consistent or inconsistent with different levels of significance. This study integrates various results from previous studies to test and generate conclusions regarding the factors that influence audit delay using the meta-analysis method. The data used was obtained through observation techniques in Publish or Perish software consisting of statistical results of research articles. The sample in this study are 18 research articles published in journals from 2012-2022 obtained from Google Scholar and selected by purposive sampling. The results of this study indicate that the independent variables of company size, profitability, audit opinion, and KAP size have an effect on audit delay. This study also proves that agency theory still applies to several manufacturing, banking, agricultural and mining companies in the 2012 to 2022 study period.
DUA TAHUN SEBAGAI CUSTOMER SERVICE OFFICER PADA PT. BANK CENTRAL ASIA, TBK.: SEBUAH NARASI AUTOBIOGRAFI Cindy Vinella; Carmel Meiden
Jotika Journal In Management and Entrepreneurship Vol. 3 No. 1 (2023): Agustus
Publisher : Jotika English and Education Center

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

Abstract

Penulis sebagai mahasiswa akuntansi mengalami langsung setiap pengalaman yang diamati dalam penelitian ini. Serangkaian kegiatan triangulasi dilakukan di Kantor Cabang Pembantu tempat peneliti bekerja. Rangkaian cerita yang ditulis merupakan cerminan diri Anda dalam keseharian sebagai Customer Service Officer. Tujuan dari penelitian ini adalah untuk memahami secara mendalam kinerja & tanggung jawab profesi Customer Service Officer dalam kerangka awal dorongan sasaran dan adanya teladan ketika menghadapi tantangan hingga titik puncak kepribadian penulis. Pendekatan penelitian yang digunakan adalah penelitian otobiografi naratif kualitatif, alasan penggunaan pendekatan ini adalah untuk mengungkapkan pengalaman sosial objek penelitian yang dalam bentuk penyajiannya dilakukan dengan alur-alur yang disusun secara kronologis. Hakikat penelitian kualitatif narasi otobiografi adalah sifat manusia yang sering bercerita disertai curahan emosi di setiap kalimatnya sehingga pendengar sekaligus dapat memahami dan menggambarkan kondisi yang dialami pembaca. Metode yang digunakan dalam penelitian ini adalah kualitatif, dengan menggunakan teknik analisis data reduksi, penemuan, dan sintesis. Metode kualitatif berangkat dari pengamatan terhadap suatu objek yang dilakukan secara menyeluruh dan deskriptif. Metode kualitatif berisi pengumpulan data dan pengolahan data yang umumnya bersifat observasional dari awal sampai akhir. Hasil penelitian ini terangkum dengan metode yang digunakan oleh seorang mahasiswa akuntansi yang menjalani kesehariannya sebagai Customer Service Officer dan dalam proses pencapaian target kerja adalah dengan membuat daftar, menentukan skala prioritas, dan memberikan upaya total dalam setiap urusan. kesempatan yang telah dipercayakan kepadanya, puncak karirnya akan tercapai secara perlahan.
Analisis Pengaruh Likuiditas, Pengelolaan Modal Kerja Terhadap Profitabilitas, Studi Meta Analisis Deandra Deandra; Gilbert Stevanus; Meilinda Meilinda; Carmel Meiden
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 2 (2023): Akuntansi keuangan dan manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i2.8431

Abstract

Penelitian yang telah dilakukan ini bertujuan untuk memberikangambaran mengenai pengaruh likuiditas dan modal kerja terhadapprofitabilitas. Penelitian ini telah dilakukan menggunakan metodestudi literatur sistematik, dengan aplikasi yang digunakan yaitu PoP(Publish or Perish). Studi literatur sistematik merupakan metodeyang dilakukan dengan maksud untuk menyimpulkan dan merincisebuah teknologi yang saat ini sedang digunakan dengna manfaatdan batasan yang dimilikinya. Objek penelitian yang dapatdiperoleh yaitu sebanyak 29 artikel dengan publikasi dalam rentangtahun 2012 sampai 2020 dan mempertimbangkan kriteria tertentu. Penelitian yang kami lakukan ini didasarkan pada perkembanganteori akuntansi atas dasar teori akuntansi yang pernah dikemukakanoleh beberapa akuntan terkenal dunia. Penelitian ini membahastentang bagaimana modal kerja dapat mempengaruhi profitabilitasdan likuiditas di dalam suatu perusahaan. 
Tinjauan Literatur: Perkembangan Teori Akuntansi Cindy Limtaroli; Venny -; Novita -; Carmel Meiden
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 2 (2023): Akuntansi keuangan dan manajemen
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i2.8381

Abstract

Findings and opinions build a theory. Almost all fields or research areas certainly have theory as the basis for their practice. This study aims to describe and explain the development of accounting theory and practice, as well as to draw conclusions from previous studies or research. The method used in this study is systematic literature review (SLR) with a selected sample of 30 articles, both from within the country and abroad, published from 2012-2022. Selected articles with similar research topics, namely the discussion of accounting theory, its development and implementation. Until now, research on accounting theory is still often carried out, both carried out by domestic and foreign parties. Accounting theories are also still often used as a reference in research, especially accounting theory itself, positive accounting theory, agency theory, and normative accounting theory.
Studi Literatur: Pengaruh Asset And Liabilities Management Terhadap Perbankan Sukmawati Ema; Aprelia Tertadirja; Carmel Meiden
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 12, No 1 (2023): Kinerja Perusahan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v12i1.8353

Abstract

This study describes Asset Liability Management of the Company through surveyed journals in Indonesia from 2017 to 2022. The purpose of this study is to add and develop research or articles on Asset and Liability Management (ALMA) published in Indonesian journals. The samples obtained were 25 articles. This research uses a systematic literature study method, with a PoP (Publish or Perish) application. From this literature study, we conclude that the operation of the Asset and Liability Management (ALMA) function can optimize the structure of a bank's balance sheet in a competitive financial market environment through bank liquidity management policies while maintaining quota and liquidity status. These include primary and secondary reserves, gap management by managing and controlling the gap between assets and liabilities to maximize net profit margin (NIM), exchange rate management by maximizing exchange rate differential returns, investment management and returns through investment decisions in a bank's fortopolio.
Co-Authors Agnes Natalia Akhmad Ardi Albert Leonardo Amelia Vernanda Anatapindika Fong Anathasya Angelia Zeta Junus Aprelia Tertadirja Ari Hadi Prasetyo Ari Hadi Prasetyo Athalia Elsha Pinontoan Azarya Eleazar Canita Liani Catherine Valencia Charen Carolin Cherryl Jasmine Chyntia Susanto Chyntia Susanto Cindy Limtaroli Cindy Melanie Cindy Vinella Cindy Vinella Cindy Vinella Clarissa Serena Elargo Cynthia Agatha Deandra Deandra Devina Christabel Dika Fuji Okta Enricky Firmansjah Erviana Roza Kusuma Feliscia Aurora Filbert Ferdinand Gavriel Faith Nangoy Gilbert Stevanus Hanif Hanif Helen Leonora Helen Leonora I Wayan Alvin Kertanegara Jason Wibisono Jason Wibisono Jennifer Angellina Wijaya Kane Gunawan Katherine Nastasya Herman Kezia Natalie H Lilianda Susilo Margaretha Elisabeth Maria Ellita Ovina Maria Ellita Ovina Maria Katharina Sare Maria Olivia Adelline Marisha Gabrila Sutanto Marisha Gabrila Sutanto Maya Rianti Maya Rianti Meidy Aurora Caesaria Meilinda Meilinda Meri Kristianti Michelle Lesmana Nathalie - Nathalie Nathalie Novita - Nunung Nuryani Patrick Prajnananda Ruci Prima Apriwenni Princessa Leif Chenkiani Rachella Chyntia Dewi Rinto Hamonangan Sri Handoko Sakti Sri Handoko Sakti Stefany Natasha Adrea Sugi Suhartono Sugi Suhartono Sukmawati Ema Syifa Alvernia Jasmin Ramadhani Tania Martina Chika Tania Monica Mardji Utia Himmawati Valentina Nusa Daton Vanessa Gabriella Venny - Vicky Effendy Winnica Maitri Yenny Christine Yessy Yuliana Yohanes Aldy Krisna Yovina Yovina Yustina Triyani