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All Journal Akuisisi : Jurnal Akuntansi Jurnal Akuntansi dan Pajak Moneter : Jurnal Akuntansi dan Keuangan Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Akuntansi Bisnis Jurnal Bina Akuntansi JURNAL AKUNTANSI Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Jurnal Manajemen Jurnal Ekonomi Perusahaan Jurnal Abdimas Perbanas Asian Journal of Community Services (AJCS) Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Global Research on Economy, Business, Communication, and Information Jurnal Karya untuk Masyarakat (JKuM) Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Sugi Suhartono
Institut Bisnis Dan Informatika Kwik Kian Gie
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Pelatihan dan Pendampingan Pembuatan Eco Enzyme dan Pemanfaatan Limbah Plastik bagi Guru dan Siswa SDK Penabur 6 Kelapa Gading Suhartono, Sugi; Meiden, Carmel; Aleksander, Gabriel; Adi Saputro, Jevontius
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 1 No. 2 (2024): April - September 2024
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v1i2.1156

Abstract

Eco Enzyme is a fermentation solution from organic waste such as fruit and vegetable waste, sugar and water. This environmentally friendly enzyme is in liquid form which has many benefits ranging from agriculture, household to pets. Implementing this Eco Enzyme is to find out whether it has an effect on plant growth and to find out the dose that gives the best results. However, apart from being a powerful organic fertilizer, Eco Enzyme have a versatile function in making knick-knacks from used goods, especially plastic waste which is difficult to decompose in the environment. This approach aims to educate students about the importance of recycling and creativity in managing plastic waste. The aim of this program is more efficient assistance in increasing students understanding of the manufacturing process and benefits of Eco Enzyme and inspiring student creativity in recycling plastic waste into useful products.
Peran Perempuan dan Kolaborasi Lintas Generasi untuk Keluarga Berdaya Indonesia Maju Triyani, Yustina; Meiden, Carmel; Pane, Zulfikar Ikhsan; Pangaribuan, Leonard; Suhartono, Sugi; Mutiarawati, Elisabeth Vita
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 2 No. 1 (2024): Oktober 2024 - Maret 2025
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v2i1.1264

Abstract

Community Service Activities (PkM) were carried out by the IBIKKG PkM Team in the context of the Jakarta Hindu Dharma Women's Independence Celebration (WHDI) on August 5, 2024, which was held in the form of seminars and ongoing mentoring. This continuous PkM activity aims to increase the awareness and understanding of WHDI members regarding the importance of the role of marriage in the family and community. Through presentations and discussions, participants gained insight into how women can be the main drivers in the family, both as educators, caregivers and economic drivers. This activity also emphasizes the importance of cross-generational collaboration to preserve cultural values and improve family welfare. As a result, the seminar succeeded in building networks and collaborations between various women's groups, creating synergy in efforts to empower women and strengthen families in Indonesia.
Pendeteksian Fraudulent Financial Reporting di Lingkungan BUMN: Perspektif Fraud Hexagon Theory Fransisca, Veronica; Suhartono, Sugi
Jurnal Akuntansi Vol 14 No 1 (2025): Februari - Juli 2025
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.v14i1.1254

Abstract

This study aims to analyze the influence of variables such as financial stability, financial targets, external pressure, ineffective monitoring, audit fees, change in director, change in auditor, total accruals, and CEO duality on the risk of fraudulent financial reporting in state-owned enterprises (SOEs). The study is grounded in agency theory, stakeholder theory, and the GONE theory. The research sample consists of 19 SOEs listed on the Indonesia Stock Exchange during the period 2017-2022, with a total of 114 observations. The sampling method used purposive sampling technique, and data analysis was conducted using logistic regression method with SPSS software version 27. The research findings that financial stability and financial targets have a significant positive impact on fraudulent financial reporting, while other variables do not have a significant influence.
Pelatihan Pemanfaatan Program Microsoft Excel untuk Pembelajaran Akuntansi pada Siswa-Siswi SMA Cindera Mata, Harapan Indah, Kota Bekasi Triyani, Yustina; Meiden, Carmel; Suhartono, Sugi; Kristianto, Andreas Bayu; Nangoy, Gavriel Faith; Angeline, Patricia; Putri, Viona
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 1 No. 1 (2023): Oktober 2023 - Maret 2024
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v1i1.1072

Abstract

Pelatihan pemanfaatan program Micosoft Excel untuk pembelajaran akuntansi ini diselenggarakan bagi siswa-siswi SMA Cindera Mata Bekasi. Tujuan pelatihan ini adalah memberikan tambahan pemahaman dan ketrampilan bagi siswa-siswi SMA Cindera Mata dalam memanfaatkan program Micosoft Excel untuk lebih memahami pembelajaran Akuntansi. Kegiatan pelatihan ini dimulai dengan melakukan survey pendahuluan kepada para guru pada awal Februari 2023. Survey ini bertujuan untuk mengetahui sejauh mana pemakaian program Micosoft Excel digunakan oleh para siswa dalam belajar akuntansi. Kegiatan pelatihan dilaksanakan pada hari Rabu, 29 Maret 2023 dari pukul 09.30 – 13.30 di SMA Cindera Mata Bekasi. Kegiatan pelatihan dibagi menjadi 3 sesi yaitu sesi pertama mengenal siklus akuntansi manual secara umum, sesi kedua, manfaat program Micosoft Excel untuk kegiatan sehari-hari, dan sesi ke tiga praktik penggunaan program Micosoft Excel untuk membuat laporan keuangan. Pelatihan berlangsung lancar diikuti oleh 60 siswa didampingi 3 orang guru kelas. Semua peserta mengikuti pelatihan dengan antusias.
Pengaruh Tax Planning, Thin Capitalization, Profitabilitas, Likuiditas dan Ukuran Perusahaan terhadap Nilai Perusahaan Puspitasari, Agnes; Suhartono, Sugi
Global Research on Economy, Business, Communication, and Information Vol. 1 No. 2 (2023): GREBUCI: November 2023 - April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/grebuci.v1i2.996

Abstract

The purpose of establishing a company is to maximize profits by using existing resources and provide prosperity to shareholders. Firm value can be a benchmark for investors' views of a company's performance, which is usually associated with the size of the share price in the capital market. One of the factors that can affect the value of the company is tax. With the acquisition of large profits, the company is responsible for paying large taxes. To minimize the tax burden paid, companies can carry out tax planning and practice thin capitalization. The company's financial performance can also be a consideration for investment decisions by investors. Therefore, this study aims to examine the effect of tax planning, thin capitalization, profitability, liquidity and company size on firm value. With the sampling technique using purposive sampling, 33 consumer non-cyclicals sector companies were obtained which were listed on the Indonesia Stock Exchange for the 2019-2021 period as research samples. Data analysis techniques and hypothesis testing used were coefficient similarity test, descriptive statistics, classic assumption test (normality, autocorrelation, heteroscedasticity, multicollinearity), multiple linear regression analysis, F test, t test and test of the coefficient of determination using SPSS 26. Conclusions from this research is not proven that tax planning, liquidity and firm size have a positive effect on firm value, but thin capitalization and profitability are proven to have a positive effect on firm value.
PERAN KEPEMILIKAN MANAJERIAL SEBAGAI MEKANISME PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN Putrianti, Fenny; Suhartono, Sugi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 2 (2018): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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.
PERAN KEPEMILIKAN MANAJERIAL SEBAGAI MEKANISME PENINGKATAN KUALITAS LABA DAN NILAI PERUSAHAAN Putrianti, Fenny; Suhartono, Sugi
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 15 No. 2 (2018): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | 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.
Peran Reputasi Auditor Memoderasi Pengaruh Keputusan Investasi, Kebijakan Dividen dan Profitabilitas terhadap Nilai Perusahaan Grace, Cecilia; Suhartono, Sugi
Jurnal Manajemen Vol 14 No 2 (2025): Mei - Oktober 2025
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/jm.v14i2.1372

Abstract

Firm value is an important aspect to describe the success of the company's owners and shareholders, which is often associated with the stock price, which is often used as a tool to influence investors' views on a company. Therefore, this study aims to determine the effect of investment decisions, dividend policy, and profitability on firm value moderated by auditor reputation. The object of this research is 21 Consumer non-Cyclicals companies listed on the Indonesia Stock Exchange for the period 2019 - 2022 so that 84 sample data are obtained. The sampling technique in this study used non-probability sampling technique with purposive sampling method. This study uses an analysis method consisting of descriptive statistical analysis, data pooling test, classical assumption test, moderated regression analysis (MRA), coefficient of determination test, F statistical test, and t statistical test. The conclusion of this study is that there is sufficient evidence that profitability and investment decisions have a positive influence on firm value. While there is not enough evidence that dividend policy has a positive effect on firm value. Then there is not enough evidence that auditor reputation is able to moderate the positive influence of investment decisions, dividend policy and profitability on firm value.
Supporting Sustainable Development Goals through Community Service at Posbindu PTM for Non-Communicable Diseases in Kecamatan Bogor Timur Suatmi, Bernadetta Dwi; Suhartono, Sugi; Mulyani, Mulyani; Dema, Yosef
Asian Journal of Community Services Vol. 3 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i7.10515

Abstract

Non-communicable diseases (NCDs), including heart disease, stroke, cancer, diabetes, and chronic lung disease, are collectively responsible for the majority of deaths worldwide. To reduce the mortality rate caused by NCDs, the United Nations set goal 3 of the Sustainable Development Goals (SDGs): to ensure healthy lives and promote well-being for all at all ages. To support this goal, community services of IBI Kwik Kian Gie have participated in the Posbindu PTM program in RW 06, Kelurahan Katulampa, Kecamatan Bogor Timur.  This activity was held in June, July, and August 2023. Based on the evaluation of the Posbindu PTM program, it can be concluded that Posbindu PTM in RW 06, Kelurahan Katulampa, Kecamatan Bogor Timur, should be continued with some evaluations and improvements for future programs.
Co-Authors Adi Saputro, Jevontius Aldrin Winata Aldy Mardanny Aleksander, Gabriel Angel Putri Angeline, Patricia Ari Hadi Prasetyo Arshinta Chandra Sari 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 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