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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Manajemen Bisnis JDM (Jurnal Dinamika Manajemen) JURNAL AKUNTANSI UNIVERSITAS JEMBER BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi Bisnis Benefit: Jurnal Manajemen dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi Perspektif Akuntansi E-Jurnal Akuntansi TSM Jurnal Pijar : Studi Manajemen dan Bisnis Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi
MI Mitha Dwi Restuti
Universitas Kristen Satya Wacana
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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AKUNTABILITAS PENGELOLAAN LAPORAN KEUANGAN DI BUMDES MASKUMAMBANG Angelina Nadia Saputra; Firdha Ayu Anggraeni; Mitha Dwi Restuti
Jurnal Pijar Vol 1 No 2 (2023): Jurnal Pijar : Studi Manajemen dan Bisnis
Publisher : PT Naureen Digital Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengidentifikasi kemampuan BUMDes dalam pengelolaan keuangan yang akuntabel di BUMDes Maskumambang. Laporan keuangan yang disusun BUMDes Maskumambang masih sederhana, disusun secara rapi, pencatatan transaksi dimasukkan secara rinci. Pengetahuan mengenai akuntansi yang kurang luas dapat menyebabkan terjadinya ketidakakuratan laporan keuangan yang menimbulkan kendala dalam mengelola keuangan BUMDes. Kajian ini diperoleh melalui wawancara dengan pengurus yang bertanggung jawab dalam mengelola laporan keuangan dan produksi BUMDes. Data yang terkumpul direduksi dan dianalisis kembali untuk diambil kesimpulan dengan menggunakan teknik analisis triangulasi data. Hasil penelitian menyatakan bahwa adanya beberapa kendala yang dialami oleh BUMDes Maskumambang yaitu dalam melakukan penentuan harga produk dan laporan keuangan yang disusun tidak mengikuti kriteria standar akuntansi. Selain itu, terdapat program kerja yang belum terlaksana yang mengakibatkan terhambatnya hasil pelaporan laporan keuangan karena belum dapat memberikan informasi yang sesuai. Sehingga dapat dinyatakan bahwa pengelolaan laporan keuangan dinilai kurang akuntabel bagi pihak yang membutuhkan. Berdasarkan penelitian ini diharapkan bisa menjadi sarana evaluasi bagi pihak BUMDes Maskumambang, selain itu bisa dijadikan bahan kajian ilmu untuk menambah wawasan mengenai akuntabilitas pengelolaan laporan keuangan di BUMDes
Bagaimana Penerapan Prinsip-Prinsip Good Church Governance Pada Gereja Toraja ? : Studi Kasus Pada Gereja Toraja Jemaat Kasimpo Novrianto patawaran; Mitha Restuti
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 2. Agustus 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7261

Abstract

Penelitian ini bertujuan untuk menyelidiki penerapan prinsip-prinsip Good Governance yang diterapkan di Gereja Toraja Jemaat Kasimpo. Istilah Good Church Governance (GCG) digunakan untuk melihat penerapan tata kelola pada gereja sebagai implikasi dari pedoman Good Governance. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Penelitian ini menggunakan data primer dan sekunder yang diperoleh melalui wawancara bersama Badan Pekerja Majelis dan perwakilan jemaat, observasi program dan kegiatan gereja, serta dokumentasi data. Metode analisis data yang digunakan adalah reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa penerapan prinsip-prinsip GCG yang diterapkan pada Gereja Toraja Jemaat Kasimpo meliputi transparansi, akuntabilitas, responsibilitas, kemandirian dan kewajaran sudah berjalan dengan baik dan hampir memenuhi berdasarkan indikator yang telah dibuat dari implikasi konsep Good Governance. Namun pada indikator prinsip akuntabilitas yaitu pengelolaan keuangan belum sesuai dengan pedoman Gereja Toraja dan prinsip Independency terkait integritas kerja belum memenuhi.
The Usage of Paylater Among College Students: The Role of Self-Control, Hedonistic Conformity, and Family Financial Education Nugrahanti, Yeterina Widi; Rita, Maria Rio; Restuti, Mitha Dwi; Hadiluwarso, Melina Alicia
Jurnal Manajemen Bisnis Vol. 15 No. 2: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v15i2.23456

Abstract

Research aims: The increasing phenomenon of the unwise use of Paylater in society, even among college students, is interesting to review further. This study aims to test the role of self-control and hedonistic conformity with the moderation of family financial education on the use of Paylater by university students.Design/Methodology/Approach: Primary data was obtained through a survey involving 117 respondents who have or are currently using the Paylater service. Furthermore, the data was processed using the Partial Least Squares (PLS) method.Research findings: This study produced the following findings: hedonistic conformity was proven to have a positive effect on the use of Paylater in the full sample and in two sub-samples. This finding is in line with the TPB modification used in this research, hedonic conformity as a proxy for subjective norms has been shown to contribute positively to the use of Paylater among colleege students. Meanwhile, the role of family financial education has not been proven to moderate the regression path of self-control and hedonic conformity on the use of Paylater.Theoretical Contribution/Originality: This study contributes to enriching the literature on personal financial management, especially regarding the use of Paylater based on internal and external factors of students.Practitioners/Policy Implications: These results offer recommendations for personal financial management, especially for university students, to avoid the risk of being trapped by Paylater by paying attention to their social community and prioritizing family financial education.Research Limitations/Implications: Respondents were mostly undergraduate students, so this study cannot explain the dynamics of financial behavior among undergraduate and postgraduate students who have different demographic characteristics. Therefore, future research needs to analyze different sample groups to enrich the scientific perspective. Furthermore, to provide depth of analysis, this study proposes to add other internal aspects of the individual to the TPB theoretical framework (e.g.: perception of usury and financial risk tolerance). Last but not least, regarding the development of indicators from the family financial education variable that does not yet include personal debt management education items, hence this indicator can be added as a proxy for this variable to obtain in-depth measurements.
ESG AND FIRM PERFORMANCE: THE MODERATING ROLE OF BOARD DIVERSITY Adnindya, Amalia; Restuti, Mitha Dwi
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2518

Abstract

ESG likely affects firm performance because better ESG practices improve firm image among investors, stakeholders, and the public. Besides, ESG practices will reduce long-term operating costs and facilitate firms to acquire access to capital from their investors. In this respect, board diversity, especially gender and age, is critical because boards of directors are crucial in implementing ESG practices. Board diversity likely strengthens or weakens the relationship between ESG performance and firm performance. This study seeks to test the impact of ESG on firm performance among Indonesian publicly listed firms in 2014-2022. Studies on ESG in Indonesia, especially using ESG scores, remain limited, thus necessitating further studies. Our sample is Indonesian firms engaging in ESG practices, as indicated by ESG score in 2014-2022, resulting in 305 firm-year observations. We test the hypotheses using multiple linear regression. The results demonstrate that ESG positively affects firm performance. Further, board diversity, especially gender, strengthens the positive impacts of ESG performance on firm performance. Nevertheless, the board of directors’ age diversity does not moderate the positive effect of ESG on firm performance, suggesting that better ESG practices will improve firm performance and the impact is stronger when firms have more female directors.
Analisis Perhitungan Biaya Untuk Menentukan Harga Jual Jasa Pemain Pengganti Game Online Masiakh , Johan Arista Rapha El; Restuti, Mitha Dwi
Perspektif Akuntansi Vol 7 No 3 (2024)
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 | DOI: 10.24246/persi.v7i3.p253-267

Abstract

Cost is important information for organization to determine the selling prices and profit targets. This research aims to explore the cost calculation for online game substitute services in order to determine the selling price. This research focuses on cost calculations and the methods used to determine the selling price. The research method used is direct interviews to online game substitute services providers. The providers taking 3 (three) genres, including MOBA, RPG, and FPS. The results show that the method used to calculate costs is relatively simple and no special calculations. The selling price offered to consumers is more based on the market price and the cost calculation is a minor consideration.
PENGARUH KOMITE AUDIT DAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PRAKTIK PENGHINDARAN PAJAK PERUSAHAAN Pratiwi, Sri Nahda Rizky; Restuti, Mitha Dwi
E-Jurnal Akuntansi TSM Vol. 5 No. 1 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i1.2710

Abstract

The function of audit committee is to avoid deviant actions related to financial reports, including minimizing tax avoidance practices in companies. Corporate social responsibility with the audit committee which has a role in increasing responsibility for the social environment so as to prevent tax avoidance. This research aims to find empirical evidence regarding the influence of the audit committee and corporate social responsibility on tax avoidance practices. The research sample was 114 observations of consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. This research uses linear regression for its analysis. The research results show that the audit committee and corporate social responsibility simultaneously influence tax avoidance practices. Partially, it shows that the audit committee has an influence on tax avoidance practices, while corporate social responsibility has no effect on tax avoidance practices. The lack influence of corporate social responsibility on tax avoidance practices is due to the pandemic which has caused companies to focus on operational activities rather than social activities.
Faktor-Faktor yang Mempengaruhi Niat Penggunaan Sistem Informasi Terkomputerisasi pada UKM (Pendekatan Theory of Planned Behavior) Kurnia Rizki Amanda; MI Mitha Dwi Restuti
Jurnal Akuntansi Vol. 9 No. 1 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i1.489

Abstract

Abstract The information system is a set of related components which serves to collect, process store, and distribute information either done manually or with the aid of a computer to generate information that is useful in decision making. This study aims to examine the factors that affect interest in the use of computerized information systems by perpetrators of Small and Medium Enterprises (SMEs) for decision making by using three variables of the Theory of Planned Behaviour proposed by Ajzen (1991) which are attitude, subjective norms, and perceived behavior control. Fifty-two SMEs in Salatiga have been surveyed and used as a sample. Results from multiple regression analysis showed that perceived behavior control variables affect the interest of the use of computerized information systems. The results showed that the SMEs believe that the use of computerized information systems is easy to do so that SMEs are interested in using the computerized information systems.While the attitude and subjective norm does not affect the interest in the use of computerized information systems, which means that the SMEs have the notion that using computerized SI is not important and the perception of the people around did not affect the interest of SMEs to use the computerized information system. Keywords: Interest in the use of computerized information systems; Small and Medium Enterprises (SME); Theory of Planned Behaviour
PENGARUH BOARD GENDER DIVERSITY DAN KINERJA KEUANGAN TERHADAP KINERJA ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) Putri, Alika Shahrani; Restuti, Mitha Dwi
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v5i3.2769

Abstract

This study investigates the influence of board gender diversity and corporate financial performance on Environmental, Social, and Governance (ESG) performance among publicly listed firms in Indonesia. Drawing on a sample of 323 firm-year observations from the Indonesia Stock Exchange for the period 2014–2022, this study employs multiple linear regression analysis to test the proposed hypotheses. The results indicate that board gender diversity does not have a significant impact on ESG performance, potentially due to the limited presence of women in boardrooms, which restricts their strategic influence and renders their roles largely symbolic. In contrast, corporate financial performance is found to negatively affect ESG performance, suggesting that firms tend to prioritize short-term profitability over sustainable practices. These findings highlight the challenges of aligning corporate governance and financial incentives with long-term ESG objectives in emerging market contexts.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Earning Response Coefficient Dwi Restuti, MI Mitha; Nathaniel, Cecilia
JDM (Jurnal Dinamika Manajemen) Vol 3, No 1 (2012): March 2012
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v3i1.2458

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh negatif pengungkapan Corporate Sosial Responsibility (CSR disclosure) terhadap Earning Response Coefficient (ERC). Alat analisis yang digunakan dalam penelitian ini menggunakan metode analisis regresi berganda.Sampel yang digunakan adalah sebanyak 150 perusahaan yang terdaftar pada Bursa Efek Indonesia pada tahun 2010. Berdasarkan hasil penelitian ditemukan bahwa pengungkapan Corporate Social Responsibility tidak berpengaruh terhadap Earning Response Coefficient (ERC). Hal ini dapat dikatakan bahwa investor belum memperhatikan informasi-informasi sosial yang diungkapkan dalam laporan tahunan perusahaan sebagai informasi yang dapat mempengaruhi investor dalam melakukan keputusan investasi. Investor masih mengganggap informasi laba lebih bermanfaat dalam menilai perusahaan dan dianggap lebih mampu memberikan informasi untuk mendapatkan return saham yang diharapkan oleh investor dibandingkan dengan informasi sosial yang diungkapkan oleh perusahaan.The purpose of this study is to determine the negative effect of Corporate Social Responsibility disclosure (CSR disclosure) of Earnings Response Coefficient (ERC). Multiple regressions were used to analyze the data. The samples were 150 companies listed on the Indonesia Stock Exchange in 2010. Based on the research, the result was the disclosures of Corporate Social Responsibility did not influence Earning Response Coefficient (ECR). It can be said that investors did not pay attention to social information that was disclosed in the company’s annual report as information that could affect investors in making investment decisions. Investor did not consider sosial information; they only consider profit information to assess the company value and their investment return
Co-Authors - Melvina Adnindya, Amalia Angelina Nadia Saputra Arlin Effendy, Arlin Carolina Carolina, Carolina Cecilia Nathaniel Devira Nourma Anjani Diva Cicilya Nunki Arun Sudibya, Diva Cicilya Evi Linawati Firdha Ayu Anggraeni Hadiluwarso, Melina Alicia Kurnia Rizki Amanda Luluk Widyaningrum Maria Rio Rita Masiakh , Johan Arista Rapha El Novrianto patawaran Pratiwi, Sri Nahda Rizky Putri, Alika Shahrani Yeterina Widi Nugrahanti