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Sugi Suhartono
Institut Bisnis Dan Informatika Kwik Kian Gie
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KOMPARASI KUALITAS INFORMASI DAN ASIMETRI INFORMASI SEBELUM DAN SESUDAH ADOPSI IFRS DI INDONESIA Sugi Suhartono, Yustina Triyani
Jurnal Akuntansi Vol 7 No 2 (2018): 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.v7i2.461

Abstract

This research aims to provide empirical evidence relating to information quality and information asymmetry before and after IFRS adoption. This study uses value relevance as a proxy of financial report information quality and bid ask spread as a proxy of information asymmetry. The sample in this study uses secondary data 372 companies listed in Indonesia Stock Exchange form 2008 to 2016. This study uses Multiple Linear Regression method, Chow Test and Paired-Sample t Test Difference Test. The results showed that after IFRS adoption there was an increase in the quality of financial report information and a decrease in information asymmetry.Keywords: IFRS, Quality of information, Information asymmetry
FAKTOR-FAKTOR INTERNAL YANG MEMPENGARUHI PENGHENTIAN PREMATUR ATAS PROSEDUR AUDIT Jessica Vianto, Sugi Suhartono
Jurnal Akuntansi Vol 8 No 1 (2019): 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.v8i1.578

Abstract

This study aims to analyze the internal factors that affect the premature sign-off. These internal factors are the locus of control, self-esteem in relation to ambition, turnover intentions and the auditor's experience of premature sign-off of audit procedure.This research was conducted by distributing questionnaires to 23 Non-Big-Four Public Accountant Firm in Jakarta and getting 108 auditors as respondents. The results of this study indicate that the locus of control has a significant value of 0.000. The significant value of the self-esteem in relation to ambition of0.099. While the significant result of turnover intention is 0.110. And the auditor's experience is 0.001. It was concluded that the proven locus of control had a positive effect on premature sign-off of the audit procedure, while there was insufficient evidence that self-esteem associated with ambition and stopping desire had a positive effect on the premature sign-off of audit procedures. Nor is it sufficient evidence that the auditor's experience negatively affects premature sign-off of audit procedures.Keywords : Premature sign off, Locus of control, Self esteem, Turnover intentions
RELEVANSI NILAI LABA, NILAI BUKU EKUITAS, ARUS KAS OPERASI DAN DIVIDEN Yulianni Yulianni; Sugi Suhartono
Jurnal Akuntansi Vol 8 No 2 (2019): 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.v8i2.618

Abstract

The relevance of the value of accounting information presented must have the ability to explain the value of a company. Accounting information in the form of financial statements is said to be relevant if the information can be useful for investors in making decisions and the reaction of investors when information is announced that can be observed through stock price movements because stock prices reflect the value of the company. The theories used in this study are the theory of clean surplus, signaling theory, and theory of market efficiency. Based on the purposive sampling method obtained as many as 79 companies, with a total of 237 samples. The analysis techniques used are pooling test, classic assumption test, descriptive statistical test, F test, t-test, and test coefficient of determination. The data used is secondary data obtained from www.idx.co.id. The results showed that earnings, equity book values, operating cash flows, and dividends proved to have a positive influence on stock prices.Keywords : Earnings, book value of equity, operating cash flows, dividends, and stock price
PENGARUH INTERGOVERNMENTAL REVENUE, INDEKS PEMBANGUNAN MANUSIA, KEKAYAAN DAERAH, DAN OPINI AUDIT TERHADAP PENGUNGKAPAN SUKARELA: (STUDI EMPIRIS : PEMERINTAH DAERAH DI PULAU SUMATERA TAHUN 2018) Novertasya Jessica; Sugi Suhartono
Jurnal Akuntansi Vol 9 No 1 (2020): 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.v9i1.637

Abstract

Voluntary disclosure is a disclosure made by the company outside the matters required by the accounting standards set. Voluntary disclosure on local government websites to the public is still very lacking. The sample of the study consisted of 134 local government websites on the island of Sumatra in the year 2018. The objective of this research is to determine the effect of Intergovernmental Revenue, Human Development Index, regional wealth, and Audit opinion on voluntary disclosure. The data analysis techniques used in this study are classical assumption test, descriptive statistical test, F test, t test, and coefficient of determination test by using SPSS 20.0. The source of the company's data is obtained from www.bps.go.id. The results of the F test with a 0.007 result of the < 0.05 stated that intergovernmental revenue, Human Development index, regional wealth, and audit opinions simultaneously have an effect on voluntary disclosure indices. The result of a coefficient of determination test explains that all variables are able to explain the variation of the voluntary Disclosure index by 10.2%. The results showed that the human development index and the audit opinion were positively effect in voluntary disclosure. While the Intergovernmental Revenue and wealth areas are negatively effect in voluntary disclosure. Keywords: Voluntary disclosure, Intergovernmental Revenue, Human Development Index, regional wealth, Audit opinion
DETERMINAN PEMILIHAN KANTOR AKUNTAN PUBLIK (KAP) Febby; Sugi Suhartono
Jurnal Akuntansi Vol 9 No 2 (2020): 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.v9i2.758

Abstract

Abstract In the process of maximizing the value of the company, a conflict of interest between the manager and the shareholders often arises, which is often called an agency problem. This happens because managers prioritize the opposite interests, ownership does not like the personal interests of managers because what managers do will add costs to the company so that it will cause a decrease in corporate profits. Therefore, companies need a corporate monitoring function through external auditors that are used by company managers to reduce agency problems that arise in the company and reduce fraud in the presentation of the company's financial statements. Therefore, this study discusses the factors that can influence the decisions of public accounting firms such as institutional share ownership, managerial stock ownership, largest shareholding, company size, independent commissioners and leverage. The sample in this study consisted of 135 manufacturing companies. Sampling was done by purposive sampling method. The analytical method used is logistic regression analysis using SPSS 20. The conclusion from the results of the analysis in this study is that the largest shareholding has a positive interest in the selection of a public accounting firm. Keywords: Selection of Public Accounting Firm, Independent Commissioner, Institutional Ownership, Managerial Ownership, Largest Share Ownership, Company Size, Leverage. References: Alfian, N., & Suryansyah, A. (2017). "Pengaruh Efektivitas Komite Audit, Ukuran Perusahaan dan Leverage terhadap Pemilihan Auditor Eksternal." Jurnal Akuntansi Dan Investasi, Vol. 2, No. 2, p. 82–93. Anggraeni, O. L., & Ghofar, A. (2013). "Pengaruh Struktur Kepemilikan Dan Mekanisme Tata Kelola Korporat Terhadap Pemilihan Auditor Eksternal Berkualitas." Arens, A., A., R., J. Elder dan M., S., B. (2014). "Auditing Dan Jasa Assurance", Alih bahasa oleh Heran Wibowo, Jakarta: Penerbit Erlangga Cholifah, A. (2011). "Pengaruh Mekanisme Corporate Governance Terhadap Pemilihan Auditor Eksternal." Jurnal ULTIMA Accounting, Vol. 3, No. 1, p. 46–65. Darmadi, S. (2012). "Ownership Concentration, Family Control, and Auditor Choice: Evidence from an Emerging Market." SSRN Electronic Journal, No. 2, p. 1–42. Dewi, C. I. R. S., & Ratnadi, N. M. D. (2014). "Faktor-Faktor Yang Mempengaruhi Pemilihan Kantor Akuntan Publik Pada Industri Manufaktur Di Bursa Efek Indonesia," E-Jurnal Akuntansi Univesitas Udayana Vol. 8.1, p. 187–199. Dewi, C. I. R. S., Surya, L. P. L. S., & Suindari, N. M. (2019). "Pengaruh Leverage Dan Kepemilikan Institusional Pada Pemilihan Jasa Audit Eksternal (Studi Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia)" Vol. 18, No. 1, p. 26–32. Eisenhardt, K. M. (1989). "Agency Theory : An Assessment and Review," Vol. 14, No. 1, p. 57–74. Fitriyani, N. M. D., & Erawati, N. M. A. (2016). "Good Corporate Governance Dan Karakteristik Perusahaan Pada Pemilihan Auditor Eksternal." E-Jurnal Akuntansi, Vol. 15, No. 1, p. 229–256. Ghozali, imam. (2016). "Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23" (Edisi 8). Semarang: Universitas Diponegoro. Habeahan, M. S., & Habibi Z, M. R. (2017). "Analisis Mekanisme Corporate Governance dan Tipe Kepemilikan Perusahaan Terhadap Pemilihan Auditor Eksternal." Jurnal Mediasi Unimed, Vol. 6, No. 2, p. 73-93 Jensen, M. C., & Meckling, W. H. (1976). "Theory of The Firm Manajerial Behaviour, Agency Cost and Ownership structure." Journal of Financial Economics, No. 3, p 305–360. Knechel, W. R., Niemi, L., & Sundgren, S. (2008). "Determinants of Auditor Choice: Evidence from a Small Client Market." International Journal of Auditing, Vol. 12, No. 1, p. 65–88. Lennox, C. (2005). "Management ownership and audit firm size." Contemporary Accounting Research, Vol. 22, No.1, p. 205–227. Maharani, D. (2012). "Analisis Mekanisme Corporate Governance Perusahaan Terhadap Pemilihan Auditor Eksternal", p. 1–34. Maharani, D. A., & Pinasti, M. (2018). "Corporate Governance dan Pemilihan Auditor." Vol. 20, No. 3. Markali, O. E., & Rudiawarni, F. A. (2012). "Hubungan Mekanisme Corporate Governance dengan Pemilihan Auditor pada Badan Usaha", Vol. 1, No. 1, p. 1–17. Murhadi, W. R. (2009). "Good Corporate Governance and Earning Management Practices: An Indonesian Cases". Nafasati P, F., & Indudewi, D. (2015). "Pengaruh Mekanisme Internal Corporate Governance Terhadap Pemilihan Auditor Eksternal." Jurnal Dinamika Sosial Budaya, Vol. 17, No. 1. Putra, D. (2014). "Pengaruh Mekanisme Corporate Governance Terhadap Pemilihan Auditor Eksternal." Proseding Seminar Bisnis dan Teknologi. p. 148–159. Republik Indonesia (2008). Peraturan Menteri Keuangan, (2008) "Nomor: 17/PMK.01/2008 Tentang Jasa Akuntan Publik" Rosita, L., Respati, N. W., & Sondakh, A. G. (2015). "Pengaruh Kepemilikan Asing , Komisaris Independen, Efektivitas Komite Audit, Ukuran Perusahaan dan Leveragge Terhadap Pemilihan Auditor Eksternal." Simposium Nasional Akuntansi Vol. XX, No. 2, p. 1–18. Setiawan, A. S., & Karsana, Y. W. (2015). "Faktor Representasi Stock Holder dan Debt Holder Berpengaruh terhadap Keputusan Pemilihan Auditor Berkualitas." Jurnal Akuntansi, Vol. XIX, No. 03, p. 326–339. Trisnawati, I. T. A. (2015). "Faktor Determinan Pemilihan Auditor Eksternal Yang Berkualitas." Jurnal Bisnis Dan Akuntansi, Vol. 17, No. 2, p. 112–124. Zureigat, Q. M. (2011). "The Effect of Ownership Structure on Audit Quality: Evidence from Jordan." International Journal of Business and Social Science, Vol. 2, No. 10, p. 38–46.
PENGARUH KEPEMILIKAN KELUARGA, KEPEMILIKAN INSTITUSIONAL, DAN KEPUTUSAN PENDANAAN TERHADAP KINERJA KEUANGAN DENGAN METODE PIOTROSKI F-SCORE David Halim; Sugi Suhartono
Jurnal Akuntansi Vol 10 No 1 (2021): 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.v10i1.795

Abstract

Financial performance is an achievement achieved by a company that can be seen through financial statements. Financial statements can be used as a control, a source of financial information and a representation of the company's performance. The results of financial statement analysis with various sizes of financial ratios can be used as material for evaluating company performance This study aims to determine the effect of family ownership, institutional ownership, and funding decisions on financial performance as measured by the Piotroski F-Score method. The number of samples in this study were 360 companies from the manufacturing sector with sub-sector basic and chemical industry, various industrial sectors and consumer goods listed on the Indonesia Stock Exchange during the period 2017 - 2019. The results of this study indicate that the data can be pooled for 3 years, all classical assumption tests are met and the results of the regression test show that family ownership > 0.05, institutional ownership and funding decisions < 0.05. So it can be concluded that there is not enough evidence of family ownership to have a positive effect on financial performance. Meanwhile, there is sufficient evidence that institutional ownership and funding decisions have a negative effect on financial performance. Keywords: family ownership, institutional ownership, funding decisions, financial performance and Piotroski F-Score. References: Agatha, B. R., Nurlaela, S., & Samrotun, Y. C. (2020). Kepemilikan Manajerial, Institusional, Dewan Komisaris Independen, Komite Audit dan Kinerja Keuangan Perusahaan Food and Beverage. E-Jurnal Akuntansi, Vol. 30 No. 7, 1811. Aprianingsih, A., & Yushita, A. N. (2016). Pengaruh Penerapan Good Corporate Governance, Struktur Kepemilikan, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan. Jurnal Profita, Vol. 4 No. 5, 1–16. Cooper, D., & Schindler, P. (2013). Business Research Methods: 12th Edition. McGraw-Hill Higher Education. Dewi, L. S., & Abundanti, N. (2019). Pengaruh Profitabilitas, Likuiditas, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan. E-Jurnal Manajemen Universitas Udayana, Vol. 8 No. 10, 6099. Dewi, M. M., & Sulasmiyati, S. (2016). Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan profitabilitas Terhadap Leverage (Studi pada Perusahaan LQ-45 yang terdaftar di Bursa Efek Indonesia Tahun 2013-2016). Jurnal Administrasi Bisnis (JAB), Vol. 55 No. 1, 27–37. Fadillah, A. R. (2017). Analisis Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Kinerja Perusahaan Yang Terdaftar Di Lq45. Jurnal Akuntansi, Vol. 12 No. 1, 37–52. Fama, E. F., & Jensen, M. C. (1983). Separation Of Ownership And Control. Corporate Governance: Values, Ethics and Leadership, 163–188. Finda Yovita dan Juniarti. (2017). Struktur Kepemilikan Keluarga dan Kinerja Perusahaan pada Sektor Aneka Industri. Business Accounting Review, Vol. 5 No. 2, 445–456. Ghozali, I. (2016). Aplikasi analisis Multivariete dengan program IBM SPSS 23 (edisi 8). Cetakan Ke VIII. Semarang: Badan Penerbit Universitas Diponegoro, 96. Haryono, S. A., Fitriany, F., & Fatima, E. (2017). Pengaruh Struktur Modal Dan Struktur Kepemilikan Terhadap Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan Indonesia, Vol. 14 No. 2, 119–141. Jensen, M. C., & Meckling, W. H. (2019). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Corporate Governance: Values, Ethics and Leadership, 4, 77–132. Kristianti, I. P. (2018). Analisis Pengaruh Struktur Modal. Jurnal UST JOGJA, Vol. 2 No. 1, 56–68. Kusumadewi, A., & Zulhaimi, H. (2019). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris, Komite Audit dan Kualitas Audit Terhadap Kinerja Keuangan Perusahaan. Forum Keuangan Dan Bisnis ( FKBI ) VII 2019 Forum Keuangan Dan Bisnis Indonesia ( FKBI ), Vol. 5, 241–256. Latifah, S. W., & Luhur, M. B. (2017). Peran Komisaris Independen Dan Komite Audit Dalam Meningkatkan Kinerja Keuangan Perusahaan Wholesale Dan Retail Trade Di Indonesia. Jurnal Akuntansi Dan Bisnis, Vol. 17, 13–18. Leatemia, E. M., Mangantar, M., Rogi, M. H., Ekonomi, F., Manajemen, J., & Ratulangi, U. S. (2019). Pengaruh Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Textile Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2017. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, Vol. 7 No. 3, 4339–4348. Lestari, P. (2020). Pengaruh Likuiditas, Der, Firm Size, Dan Asset Turnover Terhadap Kinerja Keuangan. Jurnal Neraca: Jurnal Pendidikan Dan Ilmu Ekonomi Akuntansi, Vol. 4 No. 1, 1. Marpa, N. (2012). Perusahaan keluarga sukses atau mati. Tangerang: Penerbit Cergas Media. Mathova, A., Perdana, H. D., & Rahmawati, I. P. (2017). Pengaruh Kepemilikan Keluarga dan Good Corporate Governance Terhadap Kualitas Laba dan Kinerja Perusahaan. SAR (Soedirman Accounting Review) : Journal of Accounting and Business, Vol. 2 No. 1, 73. McConnell, J. J., & Servaes, H. (1990). Additional Evidence On Equity Ownership And Corporate Value. Journal of Financial Economics, Vol. 27 No. 2, 595–612. McGee, T. (2013). Perspectives on family-owned businesses: Governance and succession planning. 1–20. Delloite Growth Enterprise Services Myers, S. C., & Majluf, N. S. (1984). Corporate financing and investment decisions when firms have information that investors do not have. Journal of Financial Economics, Vol. 13 No. 2, 187–221. Piotroski, J. D. (2000). Discussion of Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers. Journal of Accounting Research, 38, 43. Pound, J. (1988). Proxy contests and the efficiency of shareholder oversight. Journal of Financial Economics, Vol. 20 (C), 237–265. PrincewaterhouseCoopers Indonesia (PwC). (2014). Survey Bisnis Keluarga 2014. November 2014, November, 1–35. Rahma, A. (2014). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Keputusan Pendanaan Dan Nilai Perusahaan (Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2009-2012). Vol. 23 No. 2, 45–69. Sari, R. (2020). Pengaruh Kepemilikan Asing Dan Leverage Terhadap Kinerja Keuangan. Balance : Jurnal Akuntansi Dan Bisnis, Vol. 5 No. 1, 64. Susanti, L. D., & Juniarti. (2017). Pengaruh Struktur Kepemilikan Keluarga Terhadap Kinerja Perusahaan Perusahaan Property dan Real Estate. Business Accounting Review, Vol. 5 No. 2, 709–720. Susanto, A. B., Susanto, P., Wijanarko, H., & Mertosono, S. (2007). The Jakarta consulting group on family business. Jakarta: The Jakarta Consulting Group. Wianta Efendi, A. F., & Adi Wibowo, S. S. (2017). Pengaruh Debt To Equity Ratio (Der) Dan Debt To Asset Ratio (Dar) Terhadap Kinerja Perusahaan Di Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia. Journal of Applied Managerial Accounting, Vol. 1 No. 2, 157–163. Wild.Subramanyam. (2010). Analisis Laporan Keuangan, Financial Statement Analysis. Analisis Laporan Keuangan, Financial Statement Analysis, Edisi Ke Sepuluh: Salemba Empat, Jakarta, Vol. 4 No. 2, 265–276. Yudha, D. P., & Singapurwoko, A. (2017). The Effect Of Family And Internal Control On Family Firm Performance: Evidence From Indonesia Stock Exchange (IDX). Journal of Business and Retail Management Research, Vol. 11 No. 4, 68–75.
Determinants of the Acceptance of Going Concern Audit Opinions Aldrin Winata; Carmel Meiden; Sugi Suhartono; Yosef Dema; Prima Apriwenni
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4596

Abstract

A going concern audit opinion is an estimate in a firm's financial statements that can be used to determine whether a company is having trouble staying in business. In this study, the research object is a manufacturing business listed on the Indonesia Stock Exchange in the year 2018-2020. The sampling technique was based on the author's criteria and used a purposive sample approach. A total of 117 samples can be obtained as a result of the sample results. This study's findings reveal that audit quality, debt default, and opinion shopping all have a major impact on going-concern audit opinions.
PERAN KEPEMILIKAN MANAJERIAL SEBAGAI MEKANISME PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN Fenny Putrianti; Sugi Suhartono
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol 15 No 2 (2018): Jurnal Akuntansi, Auditing dan Keuangan: BALANCE
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.666 KB) | DOI: 10.25170/balance.v15i2.80

Abstract

This research is aimed to determine the role of managerial ownership as a mechanism to improve the quality of earnings and value companies in manufacturing companies listed in the Indonesia Stock Exchange period 2014-2016. The sample in this study is a manufacturing company listed on the Indonesia Stock Exchange (BEI) in the period 2014-2016. The sample were selected by purposive sampling method, with the number of sample is 312 companies. The results showed that managerial ownership negatively affects firm value and managerial ownership does not affect the quality of profit but has a negative relationship. In addition, the results also show that the quality of earnings does not affect the value of the company but has a negative relationship. In addition, the quality of earnings does not affect the value of the company. Based on the analysis, the quality of earnings as intervening variable is not able to mediate the relationship between managerial ownership and firm value.
PROGRAM PENDAMPINGAN, PELATIHAN AKUNTANSI SEDERHANA SECARA MANUAL DAN TERKOMPUTERISASI BAGI USAHA KECIL MIKRO DAN MENENGAH (UMKM) ANGGOTA KOPERASI GARUDAYAKSA DI JAKARTA SELATAN Yustina Triyani; Sugi Suhartono; Dergibson Siagian; Lily Harjati
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 4: September 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i4.151

Abstract

Pelatihan menyusun laporan keuangan sederhana ini diselenggarakan bagi pengurus dan anggota Koperasi Garudayaksa Nusantara. Tujuan dari pelatihan ini adalah memberikan pemahaman dan ketrampilan bagi pengurus dan anggota Koperasi Garudayaksa Nusantara dalam menyusun laporan keuangan baik secara manual maupun terkomputerisasi. Acara pelatihan ini merupakan kegiatan pengabdian masyarakat bagi dosen-dosen, khususnya staf dosen Akuntansi dan Manajemen Institut Bisnis dan Informatika Kwik Kian Gie. Kegiatan ini dilakukan oleh dosen Kwik Kian Gie bekerja sama dengan Koperasi Garudayaksa Nusantara, Pasar Minggu Jakarta Selatan. Manfaat pelaksanaan pelatihan ini adalah berupa knowledge sharing kepada seluruh pengurus dan anggota koperasi yang terdiri dari UMKM agar dapat memperoleh pengetahuan dan pemahaman mengenai cara menyusun laporan keuangan yang mudah dan praktis baik secara manual m
ANALISYS OF MATERIALITY ASSESSMENT IN THE BANKING INDUSTRY Angel Putri; Carmel Meiden; Yosef Dema; Sugi Suhartono; Elis Sondang Dasawaty
International Journal of Social Science Vol. 1 No. 6: April 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v1i6.1912

Abstract

This research uses a qualitative perspective to understand how issuers define materiality, consider stakeholders and identify main material problems. In implementing CSR, conducting materiality assessment is important. The theories used are stakeholders, legitimacy, and good management theory; sustainability report and its standards, and materiality. The objects of this research are 15 banks from various countries. This is a case study, with materiality assessment as the variable. Data were collected from each bank’s 2020 sustainability report. Sampling technique used is purposive sampling. Data analysis was carried out by reducing data, presenting data, and drawing conclusions. The banking industry defines materiality as a priority topic with significant impact. Stakeholders with the greatest influence are workers, customers and investors. High main material issues identified are related to workers, economic performance, products, pandemic and digitization. It can be concluded that the materiality assessment by the banking industry is quite good, but still has a lot of room for improvement. Issuers with good materiality assessment are expected to maintain their assessment, and those that still lack can improve their assessment.
Co-Authors Adi Saputro, Jevontius Aldrin Winata Aldy Mardanny Aleksander, Gabriel Angel Putri Angeline, Patricia Ari Hadi Prasetyo Arshinta Chandra Sari Bonita, Brigitta Valencia Bonnie Mindosa Carmel Meiden Carmel Meiden CARMEL MEIDEN Carmel Meiden David Halim Dergibson Siagian Dina Nurhasanah Elis Sondang Dasawaty Elisabeth Vita Mutiarawati Evangelista Febby Felicia Chrisantha Felicia Siswanto Fenny Putrianti Fransisca, Veronica Grace, Cecilia Kezia Octaviani Kristianto, Andreas Bayu Leonard Pangaribuan Lily Harjati Lionardi, Margaretha Maria Katharina Sare Meidy Aurora Caesaria Mulyani Mulyani Nangoy, Gavriel Faith Natania, Clarissa Novertasya Jessica Prima Apriwenni Puspitasari, Agnes Putri, Viona Putrianti, Fenny Putrianti, Fenny Raka Raka Rondonuwu, Kezia Hany Josefin Setiawan, Johan Simorangkir, Melyanti Sri Handoko Sakti Stefany Natasha Adrea Suatmi, Bernadetta Dwi Triyani, Yustina Veliska Florence Vika Hendraswari Viony Sinatraz Winata, Liana Angelina Yosef Dema Yulianni Yulianni Yustina Triyani Zulfikar Ikhsan Pane