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All Journal Jurnal Dinamika Pengabdian (JDP) Jurnal ASET (Akuntansi Riset) Aksara: Jurnal Ilmu Pendidikan Nonformal Perspektif Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi
Yunita Christy
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Corporate Social Responsibility Disclousure, Media Attention, Woman on Board, and Firm Value Natalia, Maria; Christy, Yunita; Gunawan, Yuliana
Jurnal ASET (Akuntansi Riset) Vol 11, No 2 (2019): Jurnal ASET (Akuntansi Riset) Juli -Desember 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i2.19335

Abstract

Abstract. This study aims to examine the effect of corporate social responsibility disclosure on firm value with attention media and woman on board as a mediating variable. Disclosure of Corporate Social Responsibility in this study will be measured using performance indicators from the Global Reporting Initiative (GRI) 4.1. The research sample is a manufacturing company listed on the IDX during 2017. This study refers to the research of Li et al. (2017), who found that Corporate Social Responsibility is positively related to company value. Effective corporate social responsibility very important for the development of the company in the long run because it plays a role in increasing the value of the company. This study also refers to the study of Isa and Muhammad (2015), who found that the participation of woman on board can ensure full disclosure of the implementation of corporate social responsibility.Keywords. corporate social responsibility; corporate value; woman on board; media attention; global reporting initiativeAbstrak. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap nilai perusahaan dengan media attention dan woman on board sebagai variabel mediasi. Pengungkapan Corporate Social Responsibility dalam penelitian ini akan diukur menggunakan indikator kinerja dari Global Reporting Initiative (GRI) 4.1. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI selama tahun 2017. Penelitian ini mengacu kepada penelitian Li et al. (2017) yang menemukan menunjukkan bahwa Corporate Social Responsibility berhubungan positif dengan nilai perusahaan. Corporate Social Responsibility yang efektif sangat penting untuk pengembangan perusahaan dalam jangka panjang karena berperan dalam meningkatkan nilai perusahaan. Penelitian ini juga mengacu kepada penelitian Isa dan Muhammad (2015) yang menemukan bahwa partisipasi woman on board dapat memastikan pengungkapan penuh dari pelaksanaan tanggung jawab social perusahaan.Kata kunci. tanggung jawab sosial perusahaan; nilai perusahaan; woman on board; media attention; global reporting initiative
Pengaruh Audit Fee, Opini Audit Going Concern, Ukuran Perusahaan, Pergantian Manajemen dan Kepemilikan Publik Terhadap Auditor Switching Ertina Nur’ Anisa; Yunita Christy
Perspektif Akuntansi Vol 2 No 3 (2019)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.982 KB) | DOI: 10.24246/persi.v2i3.p311-320

Abstract

ABSTRACT This study is to analyze the effect of audit fees, going-concern audit opinion, company size, management change, and public ownership on auditor switching both partially and simultaneously. Sample of this study are manufacturing company that has been listed on Indonesia Stock Exchange (BEI) for period 2015-2017. The data analysis technique used is logistic regression. Partial test results show that public ownership influences the auditor switching. While the audit fee, going-concern audit opinion, company size, and management change have no effect on auditor switching. Simultaneous test results indicate that the audit fee, going-concern audit opinion, company size, management change, and public ownership are able to explain the occurrence of auditor switching in manufacturing companies listed on Indonesia Stock Exchange in 2015-2017 by seven percent and the remaining ninety three percent explained by other variables outside the research model. Keywords: Auditor switching, Audit fee, going concern audit opinion, company size, management turnover, public ownership
PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBELUM DAN SEMASA PANDEMI COVID-19: BUKTI EMPIRIS DARI INDONESIA Maria Natalia; Yunita Christy; Yuliana Gunawan; Johanes Kurniawan
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.694 KB) | DOI: 10.31955/mea.v6i3.2476

Abstract

Riset ini bertujuan untuk mengeksplorasi faktor penentu pengungkapan tanggung jawab sosial perusahaan di Indonesia sebelum dan semasa covid-19. Riset ini merujuk kepada riset yang dilakukan oleh Mutakkin & Khan (2014). Mereka menemukan bahwa pengungkapan corporate social responsibility berpengaruh positif dan signifikan terhadap sektor berorientasi ekspor, ukuran perusahaan dan jenis industri. Perbedaan riset ini dengan riset sebelumnya terletak pada periode dan sampel riset. Periode riset ini adalah tahun 2019-2020, sebelum dan semasa terjadinya pandemi covid-19 di Indonesia. Sampel riset ini adalah seluruh perseroan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2020. Hasil riset menunjukkan bahwa family ownership dan kepemilikan asing tidakberpengaruh terhadap corporate social responsibility pada perseroan yang terdaftar di Bursa Efek Indonesia sebelum dan semasa covid-19.
THE IMPACT OF ETHICAL ENVIRONMENT ON BUDGET GAMING BEHAVIOUR Tin, Se; Setiawan, Santy; Christy, Yunita; Debbianita, Debbianita; En, Tan Kwang

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Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (74.803 KB) | DOI: 10.31955/mea.v5i1.766

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Budget gaming behavior has been a concern in the organization for a long time and this dysfunctional behavior is often associated with ethics. This study examines perceptions of the ethical environment and trust as a potential determinant of budget gaming behavior. A survey questionnaire was used to collect data. The sample was drawn from 112 managers in go public manufacturing companies in Indonesia to determine if perceptions of the ethical environment and trust are determinants of budget gaming behavior. The data were analyzed by partial least square. The results indicate that the ethical environment has a positive effect on trust; trust negatively affects the budget gaming behavior; trust significantly mediates the relationship between ethical environment and budget gaming behavior. This study provides a warning for companies to truly concern about the ethical environment because its impact on dysfunctional behavior that causes serious harm to the organization.
Analysis of The Impact of Short Term And Long Term Liabilities on Financial Performance Before and During The Pandemic Gunawan, Yuliana; Christy, Yunita; Suryawan, Fiona
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 10, No 1 (2024): January 2024
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.10.1.53-66.2024

Abstract

Amidst the uncertainty of the economic conditions caused by the covid-19, companies still require funds to finance their operational activities. Financing sourced from debt becomes an option for companies to finance their operational activities. The objective of this study is to examine the impact of short term and long term debt on financial outlook of companies economic performance before and during the pandemic in the hotel, restaurant, and tourism sub-sectors registered on the Indonesia Stock Exchange. The method used in this study is a qualitative method using secondary data available on the Indonesia stock exchange. In this study, data was analyzed using multivariate analysis. This study found a negative and significant effect of short-term liabilities on Return on Assets (ROA) with or without company size and fixed asset intensity as control variables. There was a negative and significant effect of long-term liabilities on Return on Assets (ROA) with or without company size and fixed asset intensity as control variables. Simultaneously, there is an influence of short term and long term liabilities on Return On Assets (ROA) with or without variable control. Short term and long term liabilities has a greater impact on ROA during the pandemic compared to before the pandemic.
Memahami Dunia Investasi: Tren dan Peluang Investasi Masa Kini Christy, Yunita; Debbianita, Debbianita; Dewi, Nunik Lestari
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 10, No 1 (2024): January 2024
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.10.1.145-152.2024

Abstract

Seiring dengan peningkatan akses informasi dan pendidikan keuangan, banyak orang sekarang cenderung memiliki pemahaman yang lebih baik tentang berbagai pilihan investasi dan strategi keuangan yang dapat mereka ambil. Walaupun demikian, masih saja bagi sebagian orang, investasi adalah hal yang paling dihindari. Untuk mengatasi ketidaknyamanan atau kesulitan tersebut, pendekatan yang baik adalah menyediakan pendidikan keuangan yang mudah dimengerti dan memberikan dukungan untuk membimbing mereka melalui proses investasi. Berdasarkan permasalahan tersebut, dosen-dosen Fakultas Bisnis Universitas Kristen Marantha bersama dengan para mahasiswa akan memperkenalkan, mengedukasi atau memberikan nasihat dan rekomendasi yang dapat membantu meningkatkan pemahaman dan kenyamanan mereka terhadap investasi. Pengabdian masyarakat ini secara khusus dilakukan kepada Jemaat Gereja Kristen Pasundan Cicalengka menggunakan media StockLab. Melalui edukasi ini para jemaat GKP Cicalengka dapat berhati-hati dalam melakukan investasi agar tidak terjebak dalam investasi illegal.
Green Accounting and Sustainable Corporate Performance: Environmental Performance as a Moderating Variable Christy, Yunita; Tjun, Lauw Tjun
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.71239

Abstract

This study aims to investigate whether sustainable corporate performance is influenced by green accounting practice and analyze environmental performance position as a moderating variable in this relationship. Cross-sectional time-series analysis together with random effects regression model was deployed for data analysis. The findings indicate that green accounting, proxied by environmental costs, negatively affects sustainable corporate performance, where greater efficiency in environmental cost components for green accounting activities positively impacts sustainable corporate performance (ROE). However, not significant moderation effect of environmental performance observes in the relationship betwixt green accounting and sustainable corporate performance. Companies that increase environmental costs to enhance compliance and achieve higher PROPER ratings experience a decline in ROE. Theoretically, vision given from this study regarding the importance of environmental cost efficiency in green accounting practices to support sustainable corporate performance. Practically, it suggests that companies should integrate environmental aspects comprehensively into their business strategies and effectively implement sustainable practices to achieve optimal corporate performance. Compared to previous research, this research uses environmental performance as a moderating variable, which has not been previously explored in the relationship betwixt green accounting and sustainable corporate performance and this become novelty of this research.
Hubungan Keakuratan Penghitungan Pajak Penghasilan Pasal 21 Antara Fiskus dan Wajib Pajak pada RS Immanuel Yunita Christy; Hastutie Noor Andriati
Jurnal Akuntansi Vol. 2 No. 2 (2003)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.249

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui kesesuaian jumlah pajak yang dihitung RS. lmmanuel dengan pajak yang dihitung oleh fiskus dan untuk mengetahui apakah penerapan penghitungan PPh Pasal 2l oleh RS. lmmanuel telah sesuai dengan peraturan perpajakan. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif analisis, yaitu metode dengan cara mengumpulkan, menyajikan serta menganalisa data sehingga dapat memberikan gambaran yang jelas atas objek yang diteliti hingga akhimya sampai pada suatu simpulan. Penelitian dilakukan melalui daflar gaji pegawai RS. lmmanuel dalam halini penghitungan PPh Pasal 21 karyawan untuk tahun 200l. Hipotesis yang digunakan dalam penelitian ini adalah: “Apabila Pajak Penghasilan Pasal 2l yang dihitung oleh wajib pajak sesuai dengan undang- undang maka perhitungan tersebut akurat". Data yang diperoleh kemudian dianalisa secara kuantitatif dengan menggunakan metode statistik. Dari hasil penghitungan dengan menggunakan koefisien korelasi Rank Spearman menunjukkan hasil yang significant, artinya penghitungan PPh Pasal 2l yang dihitung oleh wajib pajak sesuai dengan penghitungan PPh Pasal 2l yang dihitung oleh fiskus berdasarkan undang-undang, maka penghitungan dinyatakan akurat dan hasil hipotesis ini adalah H0 diterima. Berdasarkan hasil pengolahan data laporan gaji pegawai RS. Immanuel dapat disimpulkan bahwa RS. Immanuel telah melakukan penghitungan PPh Pasal 21 dengan benar karena sesuai dengan peraturan perpajakan yang berlaku danpenghitungan PPh Pasal 2l antara wajib pajak dengan fiskus adalah akurat.Kata kunci: Pajak Penghasilan Pasal 21, Fiskus, Wajib Pajak
Efektivitas Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) pada Pemerintahan Daerah Kota Bandung (Studi Kasus pada Badan Kepegawaian, Pendidikan dan Pelatihan; Bagian Umum dan Perlengkapan dan Badan Kesatuan Bangsa dan Politik) Yunita Christy; Sinta Setiana; Puput Cintia
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.v9i2.469

Abstract

AbstractThe creation of a good governance system (one good way of governance) one of the way with a good performance measurement system to support the implementation. The government then makes a performance measurement system that is Government Accountability System of Performance Institution (SAKIP). The final product of SAKIP that describes the performance achieved by a government agency on the implementation of programs and activities funded by APBN/APBD is known as LAKIP (Performance Accountability Report of Government Agencies). The number of Regional Device Units incorporated in the city or county governments throughout Indonesia, it was reported that no one had achieved an A rating of the LAKIP he had compiled. This phenomenon forms the basis for our research to attempt to disclose other factors that might influence the assessment of LAKIP on the performance appraisal system for SKPD in Indonesia. Based on previous research conducted by Spekle and Verbeeten (2013), this study tried to replicate to test whether it yielded the same conclusions. Sample amounted to 127 comes from population 3 SKPD in Bandung with data analysis technique Moderated Regression Analysis (MRA). The results showed that SAKIP oriented incentives did not affect the performance of civil servants. SAKIP-oriented exploration affects the performance of civil servants. Contractibility as a moderating variable can not strengthen or weaken the relationship of SAKIP oriented incentives tocivil servants performance while the relationship SAKIP oriented exploration and performance of civil servants negativf influence. Input for the next researcher so as not to focus on one office and test the variables in this study on different settings and is expected to increase the number of samples to obtain better resultsKeywords: Government Agency Performance Accountability System (SAKIP), Performance,     Contractibility, SKPD   Bandung
PENGEMBANGAN POTENSI BUMDES SIRNAJAYA DALAM PENYEDIAAN FASILITAS POM BENSIN MINI BAGI WARGA DESA SEBAGAI WUJUD DESA YANG MANDIRI DAN SEJAHTERA Christy, Yunita; Joni, .; Setiana, Sinta; Natalia, Maria; Monalisa, Yani; Lisa, Imelda; Pranata, Ilham
Jurnal Dinamika Pengabdian Vol. 6 No. 2 (2021): JURNAL DINAMIKA PENGABDIAN VOL. 6 NO. 2 MEI 2021
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v6i2.12511

Abstract

ABSTRAK Pengabdian masyarakat ini bertujuan untuk mengembangkan potensi Badan Usaha Milik Desa (BUMDes) di Desa Sirnajaya, Kecamatan Tarogong Kaler, Kabupaten Garut, Jawa Barat dalam penyediaan fasilitas pom bensin mini. Agar semua itu dapat tercapai, maka kami sebagai tim pengabdi membantu dengan cara pengembangan kualitas SDM dengan memberikan pelatihan, mentoring dan rekomendasi. Pelatihan yang dilakukan adalah dalam hal literasi keuangan, rekomendasi yang diberikan adalah dalam bentuk sistem/prosedur usaha pom bensin mini dan pembuatan laporan keuangan. Pelatihan diberikan kepada beberapa orang pengurus BUMDes dan merupakan kerjasama dengan Yayasan Beruang Cerdas Indonesia. Melalui cara ini diharapkan BUMDes Sirnajaya dapat menjadi desa yang mandiri dan sejahtera. Kata kunci: BUMDes Sirnajaya, pengembangan potensi, penyediaan fasilitas pom bensin mini, desa mandiri dan sejahtera.   ABSTRACT This community service aims to develop the potential of Village-Owned Enterprises (BUMDes) in Sirnajaya Village, Tarogong Kaler District, Garut Regency, West Java in providing mini gas station facilities. In order for all of that to be achieved, we as a service team help by developing the quality of human resources by providing training, mentoring and recommendations. The training carried out is in terms of financial literacy, the recommendations given are in the form of a mini gas station business system / procedure and the preparation of financial reports. The training was given to several BUMDes administrators and was a collaboration with the Indonesian Smart Bear Foundation. Through this method, it is hoped that the Sirnajaya BUMDES can become an independent and prosperous village. Keywords: BUMDes Sirnajaya, potential development, provision of mini gas station facilities, independent and prosperous villages.
Co-Authors Debbianita Ertina Nur’ Anisa Hastutie Noor Andriati Joni, . Lauw Tjun Tjun Lisa, Imelda Maria Natalia Maria Natalia, Maria Mochammad Imron Awalludin Monalisa, Yani Nunik Lestari Dewi Pranata, Ilham Puput Cintia Puput Cintia, Puput Revaldo Farrel Witanto Santy Setiawan Se Tin Sinta Setiana Suryawan, Fiona Tan Kwang En Verani Carolina Yuliana Gunawan