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All Journal MODUS-Jurnal Ekonomi dan Bisnis E-Dimas: Jurnal Pengabdian kepada Masyarakat AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal ASET (Akuntansi Riset) Competitive Jurnal Akuntansi dan Keuangan Jurnal ABDINUS : Jurnal Pengabdian Nusantara 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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Penerapan Metode Pembelajaran Kooperatif Berbasis Kasus Terhadap Efektivitas Pembelajaran Mahasiswa Akuntansi Universitas Kristen Maranatha Aurora Angela; Lauw Tjun Tjun; Sunardi Indrawan; Ray Krismawan
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.v9i2.470

Abstract

Abstract The quality of learning is not only limited to the effectiveness of knowledge transfer, but also on the development of basic attitudes, such as critical scientific academic attitudes and continual willingness to seek the truth. In this case, educators are required not only to transfer of knowledge, but more than that also acts as an enlightenment agent. Therefore, this study aims to obtain empirical evidence of the influence of application of case-based cooperative learning methods to the learning effectiveness of the accounting students on Maranatha Christian University.The technique used to test the hypothesis is Simple Linear Regression Analysis, which used to know the influence of the application of case-based cooperative learning method to the effectiveness of student learning. Respondents in this study are accounting students of Maranatha Christian University.The result of this study shows that case-based cooperative learning method positively affects the learning effectiveness of the accounting students on Maranatha Christian University. Keywords: Case-Based Cooperative Learning Method, Learning Effectiveness.
Pengaruh Suku Bunga Acuan dan Nilai Kurs Tengah Valuta Asing Terhadap Return Saham Ivan Pratama; Lauw Tjun Tjun
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.v9i2.486

Abstract

AbstractInflation is one of the phenomena that indicate a monetary policy is not effective or monetary crisis is going on. It can stimulate weak of the exchange rate, declining purchasing power, as well as fluctuations in interest rate (BI Rate) which make the performance of the company may face a problem that will have an impact on the development of capital markets. Companies with good performance can attract more investors. The purpose of this research is to determine the effect of interest rate (BI Rate) and foreign exchange currency (USR-IDR) Bank of Indonesia to stock returns. The sample selection using purposive sampling technique. The samples are banking companies list on Indonesia Stock Exchange in 2012-2015 with some criteria. This research uses secondary data from Bank of Indonesia data reports in 2012-2015 and banking companies stock price reportin 2012-2015. The analysis model is multiple linear regression with help from SPSS and the significance level is 0.05. Results of this research is that interest rate (BI Rate) and foreign exchange currency (USR-IDR) Bank of Indonesia simultaneous effect on stock returns with effect level of 8.6% and a significance value of 0.029. But partially, they have no effect on stock returns.Keywords:   Interest Rate (BI Rate), Foreign Exchange Currency (USD-IDR), and Stock Return. 
Pengaruh Cash Turnover, Receivable Turnover, dan Inventory Turnover Terhadap Return On Asset Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2013 – 2015 Linda Vania Wijaya; Lauw Tjun Tjun
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.v9i1.492

Abstract

Abstract Working capital is the sum of current assets owned by the company such as cash, marketable securities, accounts receivable, and inventory that is always spinning to get revenue. The purpose of this study was to examine and analyze (1) the effect of Cash Turnover, Receivable Turnover and Inventory Turnover on Return On Assets, (2) the effect of Cash Turnover on Return On Assets, (3) the effect of Receivable Turnover on Return On Assets, and (4) the effect of Inventory Turnover on Return on Asset on the food and beverage sector companies listed on Indonesia Stock Exchange in 2013-2015 period. Samples taken in this study using purposive sampling method. Data collected by recording the document, and then analyzed using multiple linear regression analysis,            F test, and t test. Results showed that simultaneous Cash Turnover, Receivable Turnover and Inventory Turnover affect the Return On Assets. While partially, it was found that only Cash Turnover and Inventory Turnover affecting the Return On Asset. Keywords:  Cash Turnover; Inventory Turnover; Receivable Turnover; Return  On Asset
Pengaruh Free Cash Flow Dan Economic Value Added Terhadap Return Saham(Studi pada Saham Perusahaan yang Tercatat Aktif dalam LQ 45di BEI Periode 2015-2017) Fedro Christian Montoliang; Lauw - Tjun Tjun
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1088

Abstract

This study aims to analyze the effect of free cash flow and economic value added on stock returns. The type of data used is primary data and secondary data. The sample used is a company that is listed active in LQ 45 in BEI Period 2015-2017. Methods of data analysis using multiple regression analysis. Data processing is done by using SPSS Version 20 for windows. The results showed that there is a significant effect between free cash flow with stock return, there is a significant influence between economic value added with stock return, and there is significant influence between free cash flow and economic value added simultaneously with stock return. Keywords: Economic Value Added, Free Cash Flow, Stock Return, and Stock
Pengaruh Corporate Social Responsibility Terhadap Kinerja Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Periode 2015-2017: Kata Kunci: Corporate Social Responsibility, Good Corporate Governance, dan Kinerja Perusahaan Tiopan Naek; Lauw Tjun Tjun
Jurnal Akuntansi Vol. 12 No. 1 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i1.2323

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh corporate social responsibility terhadap kinerja perusahaan dengan good corporate governance sebagai variabel moderasi. Penelitian ini memakai metode pengambilan sampel secara probabilitas random sederhana (simple random sampling). Sampel diambil dari 40 perusahaan manufaktur yang listing di Bursa Efek Indonesia pada periode 2015 - 2017. Uji hipotesis menggunakan analisis regresi linier berganda. Didapat bahwa pengaruh good corporate governance yang memoderasi corporate social responsibility terhadap kinerja perusahaan adalah sebesar 18.8%. Kata Kunci: Corporate Social Responsibility, Good Corporate Governance, dan Kinerja Perusahaan Abstract This study aims to analyze the effect of Corporate Social Responsibility on Firm Performance with Good Corporate Governance as a moderating variable. This study uses a simple random sampling method. Samples were taken from 40 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. Test the hypothesis using multiple linear regression analysis. It was found that the effect of Good Corporate Governance that moderates Corporate Social Responsibility on Firm performance is 18.8%. Keywords: Corporate Social Responsibility, Good Corporate Governance, and Firm Performance
Pengaruh Intensitas Aset Tetap,Komisaris Independen,dan Kepemilikan Institusional Terhadap Tax Avoidance pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019 Nicholas Phandi; Lauw Tjun Tjun
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.v13i2.3987

Abstract

Abstract This study aims to determine the effect of the intensity of fixed assets, independent commissioners, and institutional ownership on tax avoidance in banking companies listed on the IDX. The research sample is 25 banking companies. The results of this study indicate that the intensity of fixed assets and independent commissioners has no effect on tax avoidance, while institutional ownership has an influence on tax avoidance. This research was conducted to contribute to banking companies so as not to evade taxes, because it will have an impact on state revenues. Keywords: Intensity Of Fixed Assets, Independent Commissioners, Institutional Ownership, and Tax Avoidance
Good Corporate Governance Dalam Mempengaruhi Firm Value dengan Pemoderasi Corporate Social Responsibility Tjun Tjun Lauw; Joshua Rahadian
Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i2.5431

Abstract

This study aims to analyze the effect of Good Corporate Governance on Firm Value, with Corporate Social Responsibility (CSR) as a moderating variable. The analytical method used is multiple linear regression. The research sample consisted of 14 companies selected by purposive sampling on basic and chemical industrial companies listed on the Indonesia Stock Exchange for the 2016-2018 period. The results showed that managerial ownership (MOWN), institutional ownership (INST), had no effect on firm value (PBV). While the independent commissioner (KI) has a significant positive effect on PBV. CSR is able to strengthen MOWN, KINST, and KI toward PBV. Keywords: Good Corporate Governance, Firm Value, Corporate Social Responsibility.
DAYA TARIK PROFESI AUDIT PADA GENERASI Z Santoso, Stefanie Kristiana; Nainggolan, Tiurma; Tjun Tjun, Lauw; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5187

Abstract

The purpose of this study is to determine the interest of Generation Z students in the auditing profession. A quantitative approach was conducted using a survey method through the distribution of a questionnaire based on Google Forms to undergraduate and postgraduate accounting students at universities in the city of Bandung. The study applied purposive sampling and analyzed the data using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that financial rewards, motivation, and self-efficacy have a positive influence on students' interest in pursuing an audit profession. These findings provide insights into the factors that may impact Generation Z students' career choices regarding the audit profession in the future. Penelitian ini bertujuan untuk mengetahui minat mahasiswa generasi Z terhadap profesi audit. Pendekatan yang dilakukan melalui metode survei dengan penyebaran kuisioner berbasis google form kepada mahasiswa bidang akuntansi pada Universitas di Kota Bandung. Metode  purposive sampling digunakan dalam pengambilan data, kemudian dianalisa menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan penghargaan keuangan, motivasi, dan efikasi diri positif berpengaruh terhadap minat mahasiswa dalam memilih profesi audit. Temuan ini memberikan wawasan tentang faktor-faktor yang dapat mempengaruhi keputusan karir mahasiswa generasi Z dalam memilih profesi audit di masa depan. 
PROFITABILITY DAN PRAKTIK TAX AVOIDANCE DI INDONESIA Nursoleh, Muhammad Rizki; Tjun Tjun, Lauw
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5497

Abstract

The main focus of this study is to investigate how profitable tax avoidance is for non-financial companies in Indonesia, with operating cash flow acting as a control variable. Using previously published data and quantitative methodology, referring to annual reports published by 40 companies for the period 2019-2024 that have been submitted to the Indonesian Stock Exchange (IDX). The analysis process uses a multiple linear regression model run through the SPSS application version 29. The findings indicates that profitability has no significant impact on tax avoidance. Likewise, cash flow from operating activities shows no significant influence on tax avoidance. The regression model accounts for only 0.5% of the variance in tax avoidance, suggesting that other factors outside the scope of this study may play a more substantial role in explaining corporate tax avoidance behavior. The limited explanatory power of the model underlines the necessity of exploring additional variables in future studies. The scope of this study only includes only two financial indicators and a specific observation period. Therefore, the results should be interpreted carefully, taking into account the study’s context and scope. Keywords: Tax Avoidancce, Return on Assets, Cash Effective Tax Rate, and Operating Cash Flow
ESG Factor and Cost of Capital: What Do We Know? Senna Dwi Renata Putri; Lauw Tjun Tjun
Jurnal Akuntansi Vol. 29 No. 2 (2025): May 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i2.2785

Abstract

This study examines whether ESG factors and Cost of Capital (COC) have an influence on the increase in Firm Value (FV). The sample was selected based on predetermined criteria, which included all companies listed on the stock exchanges in each ASEAN member country between 2018 and 2022, obtained from the Refinitiv Eikon database. The total sample obtained for this study was 920 samples from 184 selected companies. ESG scores were obtained from the Refinitiv Eikon database, COC was measured using the Weighted Average Cost of Capital (WACC), and FV was measured using Tobin's Q. The results indicate that ESG has a positive influence on FV, while COC has no influence on FV. This study aims to analyze whether ESG and COC affect FV in companies listed on stock exchanges of ASEAN member countries.
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 Elyzabet Indrawati Marpaung Enny Prayogo Enrico Goiyardi Erna Erna Ethelind, Euclea Theda 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 Nafi, Priscillia Octaviana Nainggolan, Tiurma Natalia, Esther Nicholas Phandi Nunik Lestari Dewi Nursoleh, Muhammad Rizki Nurul Intawaty Permata Mustamin Oktavianti Oktavianti Ranesa Thedya Rapina . Ray Krismawan Riki Himawan Mulyadi Rini Handayani Ryandika Ramadhan Al Farishi 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 Tiopan Naek Verani Carolina Vinny Stephanie Hidayat Winta Tridhatu Satwikasanti, Winta Tridhatu Yenni Carolina Yunita Christy