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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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Studi Literatur Terpilih Mengenai Perkembangan Teori Akuntansi Cynthia Agatha; Canita Liani; Nathalie -; 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.v12i2.8408

Abstract

This research on the development of accounting theory investigates accounting theories that are widely used by accountants in various parts of the world. Information regarding the development of accounting theory is shown as an important form of financial information that will become the basis for planning and strategic decisions. This review provides a comprehensive study of the accounting theory literature. The review focuses on research on the development of accounting theory from the last 5 years, but due to the limited number of research articles on this topic, we are expanding the scope of the year from 1999-2022. The articles are generally selected from the top accounting journals. This review offers an introduction to the methodology used in this research tradition and draws on the main results from a literature study on accounting theory from various research outcomes. Furthermore, this review describes the study of the development of accounting theory over time and shows the different accounting theories that can be compared. Overall, this review provides in-depth information on the developmental literature on accounting theory to readers wishing to become familiar with this line of empirical accounting research.
Meta Analisis: Beberapa Variabel yang Memengaruhi Earnings Response Coefficient (ERC) Cindy Limtaroli; Venny -; Novita -; 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.v12i1.8383

Abstract

An increase in the number of capital market investors indicates an increasing need for financial information, especially earnings information in which its quality can be measured through earning response coefficient (ERC). The objective of this study is to integrate the factors that affect the earnings response coefficient. This research was carried out using the meta analysis method. The sampling technique used in this research is the purposive sampling method and the object of research is journal articles with topics of earnings response coefficient with a research period ranging from 2009-2020, which resulted in 30 samples obtained. The integration results show the disclosure of corporate social responsibility, company size, profitability, leverage and company growth have a significant effect on the earnings response coefficient.
Pengaruh Dari Good Corporate Governance Terhadap Nilai Perusahaan Dengan Menggunakan Meta Analisis Cynthia Agatha; Canita Liani; Nathalie Nathalie; 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.v12i1.8407

Abstract

The purpose of this research is to integrate the influence of Good Corporate Governance (GCG) on firm value. Basically, the spirit and spirit of Good Corporate Governance (GCG) is viewed using the perspective of agency theory, intended so that management actions are in harmony with the goals and expectations of creditors and shareholders. This study uses a literature study with a meta-analysis extension that integrates a number of 20 published articles obtained using the PoP (Publish Or Perish) application. The limitation of the search for articles is based on the years 2012-2022, and applies inclusion inclusion criteria and the application of the keywords Good Corporate Governance and corporate value. The result of the integration is the implementation of Good Corporate Governance (GCG) which will assist the company in achieving high value, so that it will provide added value for shareholders in a sustainable manner in the long term.
MANAJEMEN LABA DITINJAU DARI BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, LEVERAGE DAN UKURAN PERUSAHAAN: STUDI META ANALISIS Winnica Maitri; Carmel Meiden
Jurnal Akuntansi Vol 11 No 2 (2022): Edisi Agustus
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v11i2.893

Abstract

This study aims to integrate research results related to the topic of deferred tax expense, tax planning, leverage and company size on earnings management in Indonesia for the 2015-2021 period. The topic of the effect of deferred tax expense, tax planning, leverage and company size on earnings management has been widely discussed, researched and still exist today, but existing research provides consistent and inconsistent results with different levels of significance. The data collection method used the observation method and the sample used in this study was 20 research journals. The sampling technique is purposive sampling technique. Researchers use meta-analysis to integrate research results and show conclusions related to the effects of deferred tax expense, tax planning, leverage and firm size on earnings management. The results of this study indicate that deferred tax expense, tax planning, leverage and firm size affect earnings management. In addition, this study also proves that the validity of agency theory in the 2015 - 2021 research period.
KUALITAS ASSURANCE STATEMENT ATAS SUSTAINABILITY REPORTS Akhmad Ardi; Carmel Meiden
Jurnal Akuntansi Vol 12 No 1 (2023): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v12i1.1028

Abstract

The background is Sustainability report is one of the things that has attracted the attention of stakeholders recently because it is able to image company performance from three dimensions, namely the economic dimension, the environmental dimension, and the social dimension. The report is accompanied by an assurance statement by a globally recognized body or professional. Assurance statement or assurance engagement is a condition where a practitioner provides a conclusion on an information, which is designed to increase the trust of external information users. This study aims to determine the quality of state assurance in the sustainability report of companies in Indonesia. Using agency theory, legitimacy theory, stakeholder theory, assurance statement and ISAE 3000 & AA1000AS. The object of this study is a company listed on the Indonesia Stock Exchange (IDX) participants and winners of the Asia Sustainabilty Report Rating (ASRRAT) for the 2017-2021 period which publishes a complete and sequential sustainability report. The research design used is a descriptive study. The results of the analysis show that the quality of assurance statements in Indonesia, assurance statements issued by assurance providers for winning companies and participants of the Asia Sustainability Report Rating (ASRRAT) for the 2017-2021 period and the quality of assurance statements issued by assurance providers.
PENGARUH PROFITABILITAS, LEVERAGE, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA PADA BEBERAPA JURNAL, META ANALISIS Charen Carolin; Meidy Aurora Caesaria; Vicky Effendy; Carmel Meiden
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v5i2.224

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitbilitas, leverage, kepemilikan manajerial dan ukuran perusahaan terhadap manajemen laba perusahaan, dimana manajemen laba merupakan suatu konsep yang menjelaskan tindakan yang dilakukan oleh manajer perusahaan untuk menaikkan atau menurunkan laba yang akan dilaporkan ke dalam laporan keuangan perusahaan. Faktor yang memengaruhi diproksikan dengan menggunakan leverage yang berfokus pada Debt to Asset Ratio, profitabilitas yang berfokus pada Return On Asset, kepemilikan manajerial yang berfokus pada persentase kepemilikan saham manajerial, dan ukuran perusahaan yang berfokus pada total aset yang dimiliki perusahaan. Penelitian ini menggunakan indikator Modified Jones Model untuk melihat pengaruh terhadap manajemen laba. Populasi penelitian ini berjumlah 51 artikel jurnal, dengan sampel sebanyak 24 artikel. Teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data menggunakan data sekunder yang diterbitkan antara tahun 2018-2022. Analisis data diukur dengan menggunakan indikatorModified Jones Model. Hasil penelitian menunjukkan bahwa secara parsial (uji t) variabel profitabilitas, leverage, kepemilikan manajerial, dan ukuran perusahaan berpengaruh signifikan terhadap manajemen laba.
SISTEM MATO SEBAGAI MODEL MANAJEMEN PENGELOLAAN UMKM DI ERA NEW NORMAL: PROGRAM PELATIHAN DAN PENDAMPINGAN BERKELANJUTAN BAGI USAHA MIKRO KECIL DAN MENENGAH (UMKM) ANGGOTA KOPERASI GARUDAYAKSA DI JAKARTA SELATAN Hanif Ismail; Carmel Meiden; Nunung Nuryani; Erviana Roza Kusuma; Tania Monica Mardji
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 11: April 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i11.1892

Abstract

Pelaksanaan program pelatihan dan pendampingan berkelanjutan yang diadakan bagi pengurus dan anggota Koperasi Garudayaksa Nusantara dengan tema sistem mato sebagai model manajemen pengelolaan UMKM pada era new normal bertujuan untuk memberikan pemahaman bagi hasil sistem mato sebagai model alternatif manajemen UMKM. Dengan begitu pelaku UMKM mampu memperkirakan bagaimana penerapan dan sistem perhitungannya apabila diterapkan ke dalam UMKM. Pelatihan yang dilakukan bersama Koperasi Garudayaksa Nusantara merupakan bentuk pengabdian masyarakat bagi dosen-dosen, khususnya staf dosen Akuntansi Institut Bisnis dan Informatika Kwik Kian Gie dalam menerapkan Tri Dharma Perguruan Tinggi. Pelaksanaan pelatihan ini bermanfaat sebagai pengertian, pemahaman dan wawasan apabila pelaku usaha UMKM ingin mengubah atau mengadopsi sistem manajemen baru bagi usahanya. Sehingga pelaku usaha UMKM dapat menyesuaikan manajemen usahanya dalam menghadapi era new normal
Evaluation Of The Implementation Of An Integrated Esg Strategy In Support Of Achieving Gold Proper In 2024: A Case Study Of The Implementation By PT. Adaro Energy Indonesia Dika Fuji Okta; Carmel Meiden
Return : Study of Management, Economic and Bussines Vol. 4 No. 9 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i9.400

Abstract

Abstract: PT. Adaro Energy Indonesia Tbk. has officially changed its name to PT. Alamtri Resource Indonesia Tbk., one of the largest coal mining companies in Indonesia, demonstrating its strong commitment to sustainable business practices in the coal sector. The name change is not merely about rebranding but also reflects the company's expanded role in environmental, social, and governance (ESG) aspects, which are now fully integrated into its operational strategy. PT. Adaro Energy Indonesia Tbk. has demonstrated its success by receiving the PROPER Gold Award from the Ministry of Environment and Forestry (KLHK) consecutively from 2020 to 2024, which serves as tangible evidence that the company not only complies with environmental regulations but also implements practices that exceed previously established standards (beyond compliance). This study uses a mixed-method approach that combines quantitative and qualitative methods to explore the implementation of ESG at PT. Adaro Energy Indonesia Tbk. The result of this research is PT. Adaro Energy Indonesia Tbk in its process of achieving the PROPER Gold award from 2020 to 2024, where it is known that the award is given by the Ministry of Environment and Forestry (KLHK) to recognize companies for their performance evaluations, which include environmental management that not only complies with existing regulations but also encourages companies to continue innovating in environmental and social aspects. Thus, ESG is not only a compliance instrument, but has been internalized as a strategic framework and value in building the company's reputation and legitimacy amid the dynamics of ongoing demands..
Pelatihan Penyusunan “Sustainability Company Profile”  Bagi UMKM Eksportir dan Eksportir Potensial di Jakarta Carmel Meiden; Sugi Suhartono; Ari Hadi Prasetyo; Yustina Triyani; Sri Handoko Sakti
Jurnal Karya untuk Masyarakat (JKuM) Vol 5 No 1: JANUARI 2024
Publisher : Universitas Tarakanita

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36914/gv8mw226

Abstract

Peluang ekspor bagi pelaku UMKM Indonesia masih sangat terbuka terutama untuk produk-produk non-migas. Dengan mengacu pada regulasi yang terkait dengan keberlanjutan sebaiknya seorang eksportir yang berkeingan berbisnis dengan pelaku industri di Singapura, sangatlah penting untuk selalu mengikuti peraturan dan persyaratan yang ditetapkan. Company profile (profil perusahaan) menjadi salah satu cara untuk meningkatkan daya saing internasional bagi UMKM. Profil perusahaan menjelaskan secara ringkas, valid, dan obyektif agar para calon investor dan klien timbul rasa kepercayaan terhadap perusahaan. Sehubungan dengan hal tersebut di atas maka Tim Pengabdian kepada Masyarakat (PkM) Program Studi  Akuntansi, Institut Bisnis dan Informatika Kwik Kian Gie (IBIKKG) melaksanakan  kegiatan  pengabdian  masyarakat, dengan mengadakan pelatihan dan pendampingan penyusunan Sustainability Company Profile bagi UMKM Ekportir dan UMKM yang mempunyai potensi untuk dapat menembus pasar ekport terutama ke Singapura. Hasil kegiatan PKM ini adalah memberikan pemahaman kepada para pengusaha UMKM yang memiliki potensi eksport yang ada di Jakarta. Dengan menggunakan contoh kasus Toko Roti LindaYes yang telah mampu menyusun profil perusahaan berkelanjutan sebagai praktik contoh baik (best practice), kegiatan ini dapat meningkatkan jumlah UMKM yang mampu menembus pasar global.
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