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All Journal Jurnal Dinamika Pengabdian (JDP) Jurnal ASET (Akuntansi Riset) Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Dinamika Manajemen Jurnal Akuntansi
Tan Kwang En
Universitas Kristen Maranatha, Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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The Effectiveness of Qualified Independent Supervisory Boards : Evidence from Indonesia Joni, Joni; Natalia, Maria; En, Tan Kwang; Pranata, Ilham; Hasianna, Winda Riama
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.32351

Abstract

The objective of our empirical research is to examine the characteristics of independent supervisory board (SB) on corporate’s risk in dual tier corporate board setting, Indonesia from 2015-2017. This study is different with previous literature in several ways. First, we examine the value of qualified independent SBs in Indonesian dual board setting, while previous studies focus on one-tier board system and developed countries. Second, we also test the effectiveness of several characteristics of qualified independent supervisory board, including size, financial expertise, and tenure on operating and market risks. Based on 1,089 firm-year observations, the results suggest that both independent SB size and financial expertise help company to reduce operating and market risks. Further, we find that independent SB tenure is negatively associated with operating risk. Our results are robust after addressing endogeneity problem.
PELATIHAN PEMANFAATAN MEDIA SOSIAL DALAM MEMASARKAN PRODUK UNGGULAN BUMDes KERTAJAYA CIANJUR JAWA BARAT Yunita Christy; Nunik Lestari Dewi; . Sherlywati; Tan Kwang En
Jurnal Dinamika Pengabdian (JDP) Vol. 7 No. 1 (2021): JURNAL DINAMIKA PENGABDIAN VOL. 7 NO. 1 OKTOBER 2021
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v7i1.14429

Abstract

Pengabdian masyarakat ini sebagai program lanjutan yang dilakukan di BUMDes Kertajaya Cianjur. Pengabdian ini dilakukan untuk membantu BUMDes Kertajaya dalam memanfaatkan media sosial yang dapat digunakan dalam membantu memasarkan produk unggulan yang mereka miliki. Metode yang digunakan dalam pengabdian ini adalah group discussion dan pelatihan. Pelatihan dilakukan sebanyak dua kali (Tahap I dan Tahap II) dengan memberikan pengenalan macam-macam platform media sosial. Pelatihan dihadiri oleh pengurus BUMDes Kertajaya sebanyak enam orang. Pelatihan ini bertujuan untuk memberikan pemahaman mengenai media sosial, beserta dengan pengaplikasiannya. Dari pengabdian masyarakat yang kami lakukan, pengurus BUMDes mulai dapat mengaplikasikan platform media sosial diantaranya adalah penggunaan Instagram untuk memasarkan produk unggulan mereka. Kata kunci: Platform media sosial, diskusi kelompok, pelatihan, pemasaran produk. ABSTRACT This community service is a follow-up program carried out at BUMDes Kertajaya Cianjur. This service is carried out to assist BUMDes Kertajaya in utilizing social media that can be used to help market their superior products. The method used in this service is group discussion and training. The training was conducted twice (phase I and phase II) by providing an introduction to various social media platforms. The training was attended by six BUMDes Kertajaya administrators. This training aims to provide an understanding of social media, along with its application. From the community service we have done, BUMDes management has begun to be able to apply social media platforms including the use of Instagram to market their superior products. Keywords: Social media platform, group discussion, training, product marketing.
KONSERVATISME AKUNTANSI DIANTARA BOOK TAX DIFFERENCES, PENGUNGKAPAN CORPORATE GOVERNANCE DAN KUALITAS LABA Tan Kwang En
Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Vol 2, No 1 (2017): Jurnal Akuntansi Manajerial, ISSN (E): 2502-6704
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.709 KB) | DOI: 10.52447/jam.v2i1.911

Abstract

Earnings information is one of many information that is needed, both by company’s internal and external parties. Therefore, the correct and reliable earnings information is something that should be done carefully by management. This study aims to analyze the influence of book tax differences and disclosure of corporate governance on the quality of earnings information published by the company. And since accounting conservatism indicates that investors do not appreciate the combination of changes in investment, accounting conservatism is used as a moderating variable. The samples used are companies listed on the Indonesia Stock Exchange and have a governance index from IICD (Indonesia Institute of Corporate Governance), so we collect samples of 30 firm-years. The results of this study conclude that book-tax differences and corporate governance disclosure have a positive and significant influence on earnings quality, while accounting conservatism weakens that relationship.
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

Abstract

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.
Pengaruh Koefisien Respon Laba Akuntansi Terhadap Harga Saham dalam Masa Krisis Ekonomi di Indonesia Tan Kwang En
Jurnal Akuntansi Vol. 2 No. 1 (2002)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i1.258

Abstract

Laba akuntansi pada suatu periode menunjukkan: (1) dampak dari transaksi perdagangan selama periode fiskal yang menghasilkan kas, (seperti penjualan tunai dan perubahan piutang), (2) dampak dari aktivitas periode yang lalu (seperti biaya penyusutan dan harga pokok penjualan), dan (3) dampak dari pengeluaran untuk investasi masa yang akan datang. Scott (1977) mengadakan penelitian yang menekankan betapa pentingnya informasi laporan keuangan yang berkualitas, dan pasar merespon informasi itu dengan baik Pula. Untuk mengukur kualitas laba, maka digunakan koefisien respon laba (earning response coefficient). Paper ini menguji apakah dalam masa krisis ekonomi yang melanda Indonesia akan berpengaruh terhadap kemampuan kualitas laba dalam menjelaskan harga saham. Dengan menggunakan 44 buah perusahaan sampel, hasil penelitian menyimpulkan bahwa kualitas laba tidak mampu menjelaskan harga saham selama masa krisis ekonomi.
Pengaruh Penerapan Sistem Administrasi Perpajakan Modern terhadap Kepatuhan Wajib Pajak (Survey Terhadap Kantor Pelayanan Pajak Pratama Bandung Bojonagara) Sinta Setiana; Tan Kwang En; Lidya Agustina
Jurnal Akuntansi Vol. 2 No. 2 (2010)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v2i2.365

Abstract

Efforts through programs and activities of tax administration reform are realized through the implementation of modern tax administration system is intended to encourage taxpayer compliance. Basically, the administration of the tax system which includes service tax and tax law enforcement affect taxpayer compliance.Therefore, the increase in community service became one of the important points of the overall tax administration reform in the DJP.The purpose of this research is to know how to influence the implementation of modern tax administration system of taxpayer compliance in Bojonagara KPP Pratama Bandung. The research data is processed using multiple regression analysis. Based on the results of this study concluded that the application of modern tax administration system on the influence of KPP Pratama Bandung Bojonagara on taxpayer compliance at a significance level á = 0.10. This is indicated by a large impact from the application of modern administrative system is only 17.2% while the remaining 82.8% is influenced by factors other than the variables studied. Results of hypothesis testing showed that the application of modern administrative system is partly within the organizational structure, organizational procedures, organizational strategy, and organizational cultures affect taxpayer compliance. Keywords: Modern Tax Administration System, Organizational Structure,Organization Procedures, Organizational Strategy, Organizational Culture, Taxpayer Compliance
The Investment Behavior of Female Board in Indonesia Joni; Carolina, Yenni; En, Tan Kwang
Jurnal Dinamika Manajemen Vol. 15 No. 2 (2024): September
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v15i2.5700

Abstract

This study examines the impact of the presence of female board members on corporate investment behavior in developing countries, such as Indonesia. We selected companies listed on the Indonesia Stock Exchange from 2015-2019. In order to estimate the primary model, the regression model is developed by Ordinary Least Square (OLS) using 1,523 observation data. The results show that increasing the number of female board members can improve investment efficiency. The presence of female commissioners in the dual board mechanism enhances its monitoring function, affecting operational efficiency reflected in investment efficiency. The results from additional tests using the proxy of the percentage of female board commissioners are also consistent. The findings of this study have important implications for academics and practitioners developing a dual board governance system in Indonesia and for understanding the impact of gender diversity on corporate financial outcomes. This study is unique in that it focuses on the Indonesian context, where the role of women at the top management level is still limited and characterized by a dual board system that separates operational and supervisory functions.
Co-Authors . Sherlywati Debbianita Hasianna, Winda Riama Joni Joni Joni Lidya Agustina Lidya Agustina Maria Natalia, Maria Nunik Lestari Dewi Pranata, Ilham Santy Setiawan Santy Setiawan Se Tin Sinta Setiana Yenni Carolina Yunita Christy Yunita Christy Yunita Christy