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All Journal Jurnal Keuangan dan Perbankan Kinerja Zenit Riset Akuntansi dan Keuangan Indonesia Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Distribusi Competitive Jurnal Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi Asia Pacific Fraud Journal Dedication : Jurnal Pengabdian Masyarakat Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Patria : Jurnal Pengabdian Kepada Masyarakat AICS Akuntansi dan Teknologi Informasi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Journal of Entrepreneurship, Business, and Creative Economy Jurnal Pengabdian Pada Masyarakat Dedication : Jurnal Pengabdian Masyarakat Jurnal RAK (Riset Akuntansi Keuangan) Riset Akuntansi dan Keuangan Indonesia International Journal of Pertapsi E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Dinamika Manajemen Jurnal Akuntansi
Yenni Carolina
Universitas Kristen Maranatha
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Journal : Jurnal Akuntansi

 1 
Suatu Tinjauan Mengenai Penerapan Target Costing Yenni Carolina
Jurnal Akuntansi Vol. 4 No. 3 (2005)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i3.284

Abstract

Blocher, Chen, Lin, dan Cokins (2005) di dalam buku manajemen biaya mengilustrasikan perusahaan Toyota yang telah berhasil menjadikan Camry dan Corolla sebagai mobil-mobil yang mendapatkan penjualan tertinggi di dunia. Toyota merupakan pabrik mobil yang tersukses di duniakarena perusahaan ini secara konsisten memproduksi mobil dengan kualitas tinggi dengan features yang menarik disertai harga yang kompetitif. Target costing, sebuah metode yang digunakan Toyota sejak tahun 1960-an, dimana metode ini digunakan untuk mencapai produksi yang berkualitas tinggi dengan features yang menarik dan harga yang kompetitif. Target costing merupakan pendekatan desain dimana manajemen biaya memegang peranan penting. Dengan menggunakan target costing, perusahaan mendesain produk untuk mencapai keuntungan yang diharapkan serta memuaskan harapan konsumen terhadap kualitas dan features produk. Keseimbangan biaya, feature dan kualitas melalui tahap-tahap desain, produksi, penjualan, dan service mobil,tetapi pengaruh yang terbesar terdapat pada tahap desain. Pada saat alternatif-alternatif desain diseleksi dan dipilih, Toyota mempunyai flexibility yang maksimum untuk memilih opsi yang dapat mempengaruhi produksi dan seluruh biaya produk lainnya seperti pelayanan konsumen dan jaminan produk.Kata kunci: target casting, kaizen casting
Pengaruh Penerapan Total Quality Management (TQM) dan Komitmen Organisasi terhadap Kinerja Perusahaan dengan Budaya Organisasi Sebagai Variabel Moderasi (Survei padaPerusahaan Manufaktur di Jawa Barat yang Listing di BEI) Yenni Carolina
Jurnal Akuntansi Vol. 4 No. 2 (2012)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v4i2.349

Abstract

This research aims to analyze the effect of TQM implementation and commitment organization toward company performance and the effect of organization culture as moderating variable toward the relationship among TQM implementation, commitment organization and company performance. This research is conducted by explanatory survey to all 32 manufacture companies in West Java which have listed at Indonesia Stock Exchange and have positive value of Return on Assets. The data collection used the questioner as a research instrument and supported by the interview and documentation. The Rank Spearman and Split Half Spearman – Brown were used to test the validity and reliability of the data. The data analysis of hypothesis testing is used the Simple Regression Analysis and Moderated Regression Analysis (MRA). The result indicates that TQM implementation and commitment organization have influenced the company performance. Organization culture which is moderating variable has influenced toward the relationship among TQM implementation, commitment organization and company performance.
Good Corporate Governance dan Tax Management (Studi Empiris pada Perusahaan Perbankan yang Terdaftar Di BEI Tahun 2013-2015) Yenni Carolina Carolina
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.471

Abstract

Abstract The purpose of this study is to examine the effect of good corporate governance (GCG)  using GCG mechanism to tax management. The sample used in this study was chosen based on purposive sampling, 18 banks listed on the Indonesia Stock Exchange in 2013-2015 with 54 observation data was collected as sampels. Data were analyzed using multiple linear regression analysis. Based on data processing, it can be seen that institutional ownership, managerial ownership, and audit committee have a positive effect on tax management, while independent commissioners have no effect on tax management. Keywords: GCG, Independent Commissioner and Audit Committee Tax Management, Institutional Ownership, Managerial Ownership 
Independensi, Pengalaman Kerja Auditor, dan Kualitas Audit Dengan Skeptisisme Profesional Sebagai Variabel Moderasi Nieke Yunianti; Yenni Carolina; Vincent Tanu Winata
Jurnal Akuntansi Vol. 13 No. 2 (2021): Vol 13 No 2 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i2.4014

Abstract

Abstract The motivation of this study is to examine and provide evidence regarding the interaction of the independent variable (X1) and auditor's work experience (X2) with the audit quality variable (Y) and the interaction of the professional skepticism variable (Z) as a moderator variable in strengthening the interaction of X1 and X2 with variables Y. The research is focused on active Public Accountants (partner auditors) who are licensed and registered with IAPI. The results of distributing questionnaires to Public Accountants obtained 309 questionnaire sample data. The Slovin technique was used in the data collection technique, while the data analysis used the SEM PLS (Structural Equation Modeling-Partial Least Square) method. This study provides evidence that 1) auditor independence has a positive effect on audit quality, 2) auditor's work experience has a positive effect on audit quality, 3) auditor's professional skepticism has an effect on strengthening the relationship between auditor independence and audit quality, and 4) auditor's professional skepticism has an effect on strengthen the relationship between auditor work experience and audit quality. Keywords: Audit Quality, Independence, Work Experience, and Professional Skepticism
Analisis Pengaruh Good Corporate Governance Terhadap Financial Distress Dimoderasi Kinerja Keuangan Fernando Prasetya; Yenni Carolina
Jurnal Akuntansi Vol. 15 No. 1 (2023): Vol 15 No 1 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i1.6226

Abstract

The purpose of this study is to analyze and describe the influence of Good Corporate Governance which is proxied by Institutional Ownership, Managerial Ownership, Board of Directors, Board of Commissioners, Independent Commissioners and Audit Committee on Financial Distress with Financial Performance as a moderator. The research population consists of 170 manufacturing companies in 2020-2021 which are listed on the Indonesia Stock Exchange (IDX). The sample research method used was purposive sampling and 46 units of analysis were selected from 23 companies. The data analysis technique used in this study is regression analysis and uses a quantitative approach using IBM SPSS. The results of the hypothesis test show that Institutional Ownership, Managerial Ownership, Independent Commissioners and the Board of Commissioners have no effect on financial distress while the Board of Directors and Audit Committee have an effect on Financial Distress in companies in the manufacturing sector. The independent variables in this study explain 19.40% of financial distress conditions in manufacturing companies where the other 80.60% are influenced by other variables not analyzed in this study. The results of the study show that financial performance does not moderate the influence of Institutional Ownership, Managerial Ownership, Directors, Independent Commissioners and Audit Committees, while the Board of Commissioners shows a moderating effect on financial distress.Keywords: Good Corporate Governance, Financial Distress, Financial Performance
Co-Authors adhitya perdana noor fawzi Ai Teti Taryati Alexander, Ferdinand Morin Amanda Gania Amazia, Naftaly Patria Amir Anwar Andre Oktawijaya Antonius Bimo Rentor Aryo Bimo Setya Permana Aura Kristiani Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Christy Susanto, Lovena Christy, Lovena Cindy Claudia, Cindy Cristiana, Monica Eddy, Endah Purnama Sari Eiren Eunike Elyzabet Indrawati Marpaung Elza Fransisca Enny Prayogo Enrico Goiyardi Erna Erna Evelyn Stefanie Wangsa Farida Betniwati Panjaitan Fernando Prasetya Fransisca Elza Gania, Amanda Hanny Hanny Herman Kambono Herman Kambono Hidayat, Kevan I Nyoman Agus Wijaya Imelda Yunita Ita Salsalina Lingga Jerry Jerry Joanne Euginia Haneda joanne Haneda Joni Joni Joni Joni Joni Keni Claudia Kenisah, Melania Lintang Kevan Hidayat Kristiana, Stefanie L Leliana Lauw Tjun Tjun Lidya Agustina Lidya Agustina Lidya Agustina Lina Anatan M. Sienly Veronica Mamentu, Ezra Manullang, Agnes Theresia Maryana Maryana, Maryana Melania Lintang Kenisah Melissa Hartono Michelle Wijaya Monica Cristiana Naftaly Patria Amazia Naomi Fani Riyanto Nieke Yunianti Oktavianti Oktavianti Oktawijaya, Andre perdana noor fawzi, Adhitya R Rapina R Ridwan Ranesa Thedya Rapina Rapina . Rapina . Rapina Rapina Rapina Rapina Rapina Rapina Rapina Rapina, R Rapina, Rapina Rapina Reynard Tandayu Ridwan, Ridwan Rini Handayani Rosiana Margaret Samuel Gautama Abidin Santy Setiawan Santy Setiawan Santy Setiawan Se Tin Se Tin SETIN, SETIN Sienly Veronica Sigit Munandar Sinta Setiana Sondang Mariani Rajagukguk Steven Asher Tan Kwang En Tanuwinata, Vincent Verani Carolina Vincent Tanu Winata Vincent Tanuwinata Vinny Stephanie Hidayat