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All Journal MODUS-Jurnal Ekonomi dan Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat International Journal of Artificial Intelligence Research AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal ASET (Akuntansi Riset) Competitive Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Jurnal Ilmiah Manajemen Ubhara Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) JAKPI Jurnal Pengabdian Pada Masyarakat Jurnal Manajemen Maranatha Jurnal Akuntansi
Lauw Tjun Tjun
Universitas Kristen Maranatha
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Analisis Studi Kelayakan Usaha Air Minum Berbasis Chlorine Dioxide Pada Unit Usaha BUMDes Kertajaya Lidya Agustina; Hanny Hanny; Lauw Tjun Tjun; Debbianita Debbianita; Joni Joni; Feren Farah Focket Batistuta
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2022): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v6i1.4601

Abstract

BUMDes Kertajaya melalui PAB Tirta Jaya memiliki usaha penyaluran air bersih, namun daya dorong ekonomi yang dihasilkan dari usaha penyaluran air bersih masih sangat rendah sehingga keberadaan BUMDes masih jauh dari harapan yang telah disampaikan melalui Undang-Undang. Dalam pengabdian masyarakat ini, kami berupaya untuk meningkatkan nilai tambah dari usaha yang ada sebelumnya. Peningkatan nilai tambah ekonomi dapat dilakukan dengan mengembangkan usaha penyaluran air bersih menjadi usaha penyaluran air minum yang berbasis Chlorine Dioxide. Untuk mengetahui minat, kepercayaan, serta tanggapan  masyarakat Desa Kertajaya terhadap usaha penyaluran air minum yang berbasis Chlorine Dioxide, maka kami mengevaluasi studi kelayakan bisnis usaha penyaluran air minum pada BUMDes Kertajaya dengan memperhatikan Aspek Pasar; Teknis dan Teknologi; Keuangan; Ekonomi/Sosial dan Politik; Lingkungan Hidup; Hukum dan Legalitas usaha penyaluran air minum. Hasil studi kelayakan bisnis diharapkan dapat memberikan masukan mengenai prospek usaha penyaluran air minum bagi BUMDes Kertajaya.
Analisis Pemetaan Profil Badan Usaha Milik Desa Serta Potensi dan Permasalahannya di Bidang Pengelolaan Air Bersih: (studi kasus di BUMDes Kertajaya, Cianjur, Provinsi Jawa Barat) Hanny Hanny; Lidya Agustina; Ita Salsalina Lingga; Rapina Rapina; Yenni Carolina; Elyzabeth I Marpaung; Erna Erna; Herman Kambono; Lauw Tjun Tjun; Oktavianti Oktavianti; Enrico Goiyardi
Patria : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 1: Maret 2020
Publisher : Universitas Katolik Soegijapranata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/patria.v2i1.2570

Abstract

Based on comparison data between 2017 and 2018, according to BPS (Statistic Central Data) the number of the poverty rate decreases in the villages is much higher than in urban areas. The role of the government does not escape here through the Ministry of Village, Development of Disadvantaged Regions and Transmigration in terms of encouraging all villages to have Village-Owned Enterprises (BUMDes). Although the BUMDes program has been launched since 2010, previous research shows that the BUMDes implementation program still not optimal. Departing from this condition, this research in the context of community service was created with the aim of mapping the profile of BUMDes, as well as finding the potential and controlling BUMDes and related business units. Meanwhile the issuing BUMDes is Kertajaya BUMDes, Cianjur Regency, West Java Province, while the business unit issued is PAB Tirta Jaya which is engaged in the provision of clean water. BUMDes Kertajaya has various potentials in the fields of clean water, tourism, agriculture, facilities and fisheries. Our research indicate that BUMDes Kertajaya have good governance but still have constraints such as limited internet facilities, units business funding, human resources regeneration, minimum number of operating income and limited infrastructure facilities. While the potential PAB Tirta Jaya to develop its business in the field of clean water supply is quite high, especially in terms of raw materials and marketing. Some of the obstacles faced by PAB Tirta Jaya are the currently inadequate equipment available for business development / expansion, the lack of operating profit, the difficulty of PAB Kerta Jaya in regenerating human resources, the business value of the PAB Tirta Jaya that is currently underway is not yet high.
Technology and MSMEs: The Role of the Internet in Business Development Oktavianti Oktavianti; Vinny Stephanie Hidayat; Rini Handayani; Enny Prayogo; Endah Purnama Sari; Lauw Tjun Tjun; Sinta Setiana; Ita Salsalina Lingga; Verani Carolina; Yenni Carolina; Se Tin; I Nyoman Agus Wijaya; Herman Kambono; Steven Asher; Ranesa Thedya; Eiren Eunike
Jurnal Pengabdian Pada Masyarakat Vol 8 No 1 (2023): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.15 KB) | DOI: 10.30653/jppm.v8i1.384

Abstract

Pengabdian kepada masyarakat ini diadakan pada tanggal 7 dan 14 Januari 2023 kepada anggota GJKI Andir Bandung dan dihadiri oleh 16 orang peserta. Kegiatan ini diselenggarakan karena kita sudah memasuki era digital. Teknologi diharapkan bukan menjadi penghancur bisnis UMKM, melainkan membantu para pelaku UMKM untuk dapat mengembangkan bisnisnya. Tujuan dari kegiatan pegabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman dari para pelaku UMKM terkait penggunaan teknologi untuk mengembangkan bisnis mereka. Materi yang disampaikan berjudul "Business in the Digital Era and Technology Applications for MSMEs". Kegiatan ini dilakukan dalam bentuk penyuluhan, pemberian sampel dari produk UMKM, serta diskusi dan tanya jawab. Dari hasil evaluasi peserta di akhir kegiatan maka dapat disimpulkan bahwa para peserta memiliki pemahaman yang lebih baik terhadap teknologi dan pencatatan keuangan untuk UMKM setelah mengikuti kegiatan pengabdian ini. On January 7th and 14th, 2023, Community Service was carried out at GJKI Andir Bandung by 16 people. This activity was held because we have entered the digital era. Technology is expected not to be a destroyer of the MSME business, but to help MSMEs develop their business The purpose of this service is to increase the understanding of members who carry out MSME activities related to the use of technology to develop their businesses. The material presented was titled "Business in the Digital Era and Technology Applications for MSMEs." The activities carried out are in the form of counseling, providing samples of MSME products, as well as discussions and questions and answers. After participating in this activity, based on the evaluation of participants at the end of the activity, the members have a better understanding of technology and financial recording for MSME activities.
DAMPAK DARI KEPEMIMPINAN DAN MOTIVASI TERHADAP KINERJA KARYAWAN DI PT. KERETA API INDONESIA (PERSERO) Jefania Putri Gulo; Lauw Tjun Tjun
Jurnal Ilmiah Manajemen Ubhara Vol 5, No 1 (2023): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v5i1.1154

Abstract

Penelitian ini mempunyai tujuan menguji dampak kepemimpinan dan motivasi terhadap kinerja karyawan di PT Kereta Api Indonesia (Persero). Desain riset adalah kuantitatif, dengan menggunakan kuesioner sebagai instrumen penelitian, dengan total sampel sebanyak 100 responden. Pengambilan sampel dilaksanakan melalui teknik purposive sampling, serta hipotesis diuji menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa kepemimpinan berpengaruh positif terhadap kinerja karyawan, begitu pe dengan motivasi. Oleh sebab itu, penting bagi para atasan untuk menerapkan kepemimpinan yang efektif serta memperhatikan motivasi karyawan agar dapat meningkatkan kinerja mereka.Kata Kunci: Kepemimpinan, Motivasi dan Kinerja Karyawan
ANALISIS PENGUNGKAPAN SUSTAINABILITY REPORT Sandi Gunawan A M Situmorang; Lauw Tjun Tjun
Jurnal Ilmiah Manajemen Ubhara Vol 5, No 1 (2023): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v5i1.1182

Abstract

Penelitian ini bertujuan untuk menganalisis pengungkapan sustainability report perusahaan pertambangan yang terdaftar di LQ45 pada aspek pengungkapan umum, ekonomi, lingkungan, dan sosial. GRI Standards digunakan sebagai pedoman pengungkapan laporan keberlanjutan. Terdapat 13 perusahaan pertambangan yang menjadi sampel penelitian dengan menggunakan teknik purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keberlanjutan perusahaan yang diperoleh dari website perusahaan yang menjadi objek penelitian. Hasil penelitian menunjukkan bahwa tingkat kepatuhan pengungkapan pada laporan keberlanjutan perusahaan pertambangan terus meningkat dari tahun ke tahun, dimana pada tahun 2019 sebanyak 51% pengungkapan yang sudah di lakukan, 2020 menjadi 57% pengungkapan yang dilakukan, dan 2021 meningkat menjadi 63% pengungkapan yang sudah dilakukan. Kata Kunci : GRI Standard; Perusahaan Pertambangan; Sustainability Report.
Capturing the Digital Age: The Impact of Risks of Technological Advancements in Auditing on Students' Views Johanes, Kristallisya Alexandra; Surifran, Vicky Putra; Gunawan, Samuel Octavianus; Tjun Tjun, Lauw; Marpaung, Elyzabet Indrawati
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11763

Abstract

Technological developments in the world have experienced extraordinary progress in the last few decades, fundamentally changing the way we live, work and interact. Technological developments have had a significant impact on the audit profession, changing the way auditors conduct audits and provide independent opinions on financial reports. So this research aims to analyze accounting students' views on technological advances in the audit field. The population of this research is students who are taking a study program in accounting at Maranatha Christian University. With a sample size of 65 respondents using purposive sampling. The data collection technique used is a questionnaire and will be processed using Stata software. The results of this research show that aspects of awareness and skills have a positive effect on knowledge, and vice versa.
APAKAH ESG MEMENGARUHI RETURN SAHAM? STUDI PADA INDEKS SRI KEHATI Lauw Tjun Tjun; Caritas Igansia Yeni Thoma; Nurul Intawaty Permata Mustamin; Ryandika Ramadhan Al Farishi
Modus Vol. 36 No. 2 (2024): VOL 36 NO 2 (2024)
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v36i2.9081

Abstract

This research is motivated by corporate sustainability, where environmental, social and corporate governance issues are important in the company's annual report in addition to financial statements. The purpose of this study is to examine the relationship between ESG (Environmental, Social, and Governance) performance on Stock Return based on changes in stock prices at the beginning of the year and the end of the year on the Indonesia Stock Exchange (IDX). This study uses data on companies listed on the SRI-KEHATI Index. Of the 25 companies listed on the Indonesia Stock Exchange, 17 sample data were used, namely company data for the 2019-2023 period. Environmental, Social, and Governance performance is assessed through the ESG score by the Morningstar Sustainalytics assessment agency obtained from Refinitiv Eikon. The analysis technique uses panel data regression analysis random effect model (REM) with ESG score as the independent variable and Stock Return as the dependent variable assisted by using the Eviews 13 application. Partial test results (t-test) show that there is no relationship between ESG performance and Stock Returns of companies that join the SRI-KEHATI index. The results of the F test simultaneously show that there is a significant relationship between ESG performance on the stock returns of companies incorporated in the SRI-KEHATI index. Keywords: ESG; Sri Kehati; stock return. Penelitian ini dilatarbelakangi oleh keberlanjutan perusahaan, dimana isu lingkungan, sosial dan tata kelola perusahaan menjadi penting dalam laporan tahunan perusahaan selain laporan keuangan. Tujuan dari penelitian ini adalah menguji hubungan antara kinerja ESG (Environmental, Social, and Governance) terhadap return saham berdasarkan perubahan harga saham pembukaan awal tahun dengan penutupan akhir tahun pada Bursa Efek Indonesia (BEI). Penelitian ini menggunakan data perusahaan yang terdaftar pada Indeks SRI-KEHATI. Dari 25 peusahaan yang terdaftar di Bursa Efek Indonesia, sebanyak 17 data sampel yang digunakan yakni periode tahun 2019-2023. Kinerja Environmental, Social, dan Governance dinilai melalui ESG score oleh lembaga penilai Morningstar Sustainalytics diperoleh dari Refinitiv Eikon. Teknik analisis menggunakan analisis regresi data panel random effect model (REM) dengan ESG score sebagai variabel independen dan return saham sebagai variabel dependen yang dibantu dengan menggunakan aplikasi Eviews 13. Hasil pengujian secara parsial (uji t) menunjukkan bahwa tidak ada hubungan antara kinerja ESG terhadap return saham perusahaan yang bergabung dalam indeks SRI-KEHATI. Hasil uji F secara simultan menunjukkan ada hubungan signifikan antara kinerja ESG terhadap return saham perusahaan yang tergabung dalam indeks SRI-KEHATI. Kata kunci: ESG; Sri Kehati; return saham.
PERSEPSI KEMAMPUAN KERJA EKSTERNAL DAN PERILAKU AUDITOR YANG DIINGINKAN, TEMAN ATAU MUSUH? Maretia, Stella; Natalia, Esther; Alamsyah, Andrea; Kurniawan, Johanes; Tjun Tjun, Lauw; Marpaung, Elyzabet I.
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4292

Abstract

This research aims to examine the effect of career development practices in the form of training on auditors’ professional skepticism and behavior of audit quality reduction as well as to examine whether auditors’ external employability mediates the effect of career development practices. Samples of this study were auditors who worked at an audit firm in Jakarta and Jawa Barat. Questionnaires were shared using the snowball sampling method. We had collected 123 respondents in total and selected them that fit our criterias to 86 respondents as our research sample. The data were analyzed using PLS-SEM with the SmartPLS program. This study found that career development practices on training had a positive effect on auditors’ external employability, auditors’ external employability had a positive effect on auditors’ professional skepticism and behavior of audit quality reduction. Based on this result, it can be concluded that perceived external employability, which is often seen as a risk, actually triggers the desirable auditor behavior. This research suggests to increase the perceived external employability through firm investment in auditors' careers which acts as a catalyst for desirable auditor behavior. Firm support in career development practices creates an environment where auditors tend to be more committed, more professionally skeptical and uphold the quality of their audit services.. 
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.
FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR Ethelind, Euclea Theda; Nafi, Priscillia Octaviana; Manullang, Agnes Theresia; Tjun Tjun, Lauw; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 5 No 2 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i2.1413

Abstract

Pentingnya Tanggung Jawab Sosial Perusahaan (CSR) bagi perusahaan semakin meningkat dalam beberapa tahun terakhir. CSR menunjukkan bahwa perusahaan berkomitmen untuk menjalankan bisnisnya secara moral dan bertanggung jawab dengan mempertimbangkan dampaknya terhadap masyarakat dan lingkungan. Perusahaan mempublikasikan laporan CSR untuk menunjukkan komitmennya terhadap CSR. Laporan ini mencakup kegiatan CSR seperti program lingkungan, program sosial, dan praktik tata kelola perusahaan. Saat ini, keberlanjutan bisnis tidak hanya bergantung pada keuntungan finansial, tetapi juga pada dampak sosial dan lingkungan. Oleh karena itu, perusahaan berusaha untuk bertanggung jawab dalam kerangka tata kelola perusahaan, baik dalam pengungkapan maupun keterlibatan dalam isu-isu sosial dan tanggung jawab. Penelitian ini bertujuan untuk mengeksplorasi keberagaman gender pada komite audit dan kualitas audit terkait dengan pengungkapan CSR pada perusahaan-perusahaan dari semua sektor di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2019-2023. Metode penelitian yang digunakan adalah pendekatan kuantitatif, dengan pengambilan sampel purposive berdasarkan beberapa kriteria. Hasil penelitian menunjukkan bahwa keberagaman gender dalam komite audit memiliki dampak signifikan terhadap pengungkapan CSR, sementara kualitas audit tidak memberikan dampak. Keterbatasan penelitian ini mencakup penggunaan data dari satu titik waktu, yang mungkin membatasi generalisasi hasil. Kontribusi penelitian ini diharapkan dapat meningkatkan keberlanjutan sosial perusahaan dengan memperkuat keberagaman dalam kepemimpinan dan mempertimbangkan kualitas audit sebagai bagian dari strategi CSR.
Co-Authors -, Hanny Alamsyah, Andrea Alvin Setiawan Aurora Angela Batistuta, Feren Farah Focket Bram Hadianto Caritas Igansia Yeni Thoma Christine Dwi Karya Susilawati Darmayanti, Tessa Eka Debbianita Dewi Isma Aryani Eddy, Endah Purnama Sari Edhy Priyatna Anugrah Surbakti Eiren Eunike Elyzabet I. Marpaung, Elyzabet I. Elyzabet Indrawati Marpaung Elyzabet Indrawati Marpaung Enny Prayogo Enrico Goiyardi Erna Erna Ethelind, Euclea Theda Farishi, Ryandika Ramadhan Al Fedro Christian Montoliang Feren Farah Focket Batistuta Gunawan, Samuel Octavianus Hanny Hanny Hanny Hanny Harris Hansa Wijaya Herman Kambono Herman Kambono I Nyoman Agus Wijaya Ida . IDA IDA Ita Salsalina Lingga Ivan Pratama Jefania Putri Gulo Johanes, Kristallisya Alexandra Joni Joni Joni Joni Joshua Rahadian Kurniawan, Johanes Lidya Agustina Lidya Agustina Linda Vania Wijaya Manullang, Agnes Theresia Maretia, Stella Mustamin, Nurul Intawaty Permata Nafi, Priscillia Octaviana Nainggolan, Tiurma Natalia, Esther Nicholas Phandi Nunik Lestari Dewi Nursoleh, Muhammad Rizki Nurul Intawaty Permata Mustamin Oktavianti Oktavianti Oktavianti Oktavianti Ranesa Thedya Rapina . Ray Krismawan Riki Himawan Mulyadi Rini Handayani Ryandika Ramadhan Al Farishi Ryandika Ramadhan Al Farishi Sabrina, Olivia Windy Sandi Gunawan A M Situmorang Santoso, Stefanie Kristiana Santy Setiawan Se Tin Senna Dwi Renata Putri SETIN, SETIN Sinta Setiana Steven Asher Sunardi Indrawan Surifran, Vicky Putra Thoma, Caritas Igansia Yeni Thoma, Caritas Ignasia Yeni Tiopan Naek Verani Carolina Vinny Stephanie Hidayat Winta Tridhatu Satwikasanti, Winta Tridhatu Yenni Carolina Yunita Christy