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All Journal The Asian Journal of Technology Management (AJTM) Jurnal Akuntansi Aktual JMM (Jurnal Masyarakat Mandiri) Jurnal Manajemen Strategi dan Aplikasi Bisnis Jurnal Proaksi Jurnal Riset Akuntansi Kontemporer Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Inspirasi Binsis dan Manajemen Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Renna Magdalena
Universitas Pelita Harapan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Brewing Loyalty On The Move: The Role Of Food Quality, Price, And Variety On Customer Buying Decision Toward Kopi Keliling In Surabaya Oliandes Sondakh; Edward Melvin Gandakusuma; Renna Magdalena
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study investigates the impact of food quality, price, and menu variety on customer buying decisions among consumers of kopi keliling in Surabaya, a growing segment within Indonesia’s informal food and beverage industry. The research aims to provide insights into consumer behavior and offer practical recommendations for street-level entrepreneurs operating in dynamic urban markets. Using multiple linear regression analysis, the results reveal that food quality and menu variety significantly and positively influence buying decisions, while price despite being positively correlated, does not have a statistically significant effect. Among the three variables, food quality emerged as the strongest predictor, highlighting customers’ prioritization of taste, freshness, hygiene, and presentation. This supports previous findings, suggesting that consistency and quality are crucial to building trust and encouraging repeat purchases, especially in informal or mobile business settings. Menu variety also plays a vital role in shaping customer decisions. A diverse selection of coffee and beverage options helps vendors cater to different preferences and enhances the perceived value of the overall offering. In contrast, the insignificance of price indicates that consumers are more influenced by value perception than affordability alone challenging common assumptions about price sensitivity in informal market segments. The model’s Adjusted R² of 0.393 indicates that 39.3% of the variation in buying decisions can be explained by the three independent variables, while other potential factors such as service quality, vendor personality, and branding may also play a role.
The Signaling Effect of Elite Connections: How Political-Military Networks Influence Financial Reporting Quality via Audit Mechanisms in Indonesia Renna Magdalena; Oliandes Sondakh; Kathleen Feliciana Lantemona
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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This study examines how political and military connections among corporate elites influence financial reporting quality in Indonesian manufacturing companies during 2022–2024. The research also investigates the mediating role of the audit process in the relationship between board connections and financial reporting quality. Using secondary data from publicly listed firms, we analyze political and military affiliations of board members, audit delays, and Beneish M-Scores as proxies for financial reporting quality. The study adopts a signaling theory framework to explain how elite networks and audit mechanisms may interact within corporate governance. By focusing on Indonesian manufacturing companies, this research provides context-specific evidence relevant to emerging markets and contributes to the understanding of elite governance structures and their potential influence on reporting practices.
ETIKA PENGGELAPAN PAJAK: SURVEI ANTAR GENERASI PADA WAJIB PAJAK NON KARYAWAN DI INDONESIA Josephine Kurniawati Tjahjono; Renna Magdalena
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1453

Abstract

This study aimed to determine the ethics of tax evasion among non-employee individual taxpayers in Indonesia and classify the survey results into four generations: Baby Boomers, X, Millennials, and Z. For our investigation on the ethics of tax evasion, we employed the McGee questionnaire as a measuring instrument. This measuring instrument has been utilized in studies of a comparable nature in Spanish, Portuguese, Russian, and Turkish, among other languages and countries. This is the first investigation conducted in Indonesia. Individual non-employee taxpayers in Indonesia will not commit tax evasion if they believe the government has allocated public funds appropriately and if the current political and tax systems are perceived as ineffective or corrupt. The results indicate that Indonesian taxpayers tend not to engage in tax evasion for personal gain. In order to improve tax ethics and reduce tax evasion, it is necessary to increase the taxpayer's trust in the government, specifically by allocating tax funds efficiently and fostering public transparency.
Pengaruh Pengaruh Perilaku Oportunistik, Board Diversity, dan Financial Distress Terhadap Manajemen Laba Riil Albert Irawan; Renna Magdalena
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8078

Abstract

Main Purpose – This study examines the effect of opportunistic behavior, board diversity, and financial distress on reall earnings management practices.Method – This study used a population of all manufacturing companies listed on the Indonesia Stock Exchange from 2022 to 2024. The sample size for this study was 537. This study used secondary data from the Indonesia Stock Exchange website. The secondary data were audited financial statements. This study used the main model test, robust test, and additional test on the dependent variable of real earnings management, which was proxied by abnormal discretionary costs, abnormal production costs, and abnormal operating cash flow.Main Findings – Opportunistic behavior has no effect on abnormal discretionary costs; board diversity has no effect on abnormal discretionary costs; and financial distress has a negative effect on abnormal discretionary costs.Theory and Practical Implications – This study’s results develop a relationship between management methods (such as opportunistic behavior, board diversity, and financial distress) and real earnings management practices. Novelty – This study uses robust test and additional test to support the main research model that tests three proxies for real earning management.
EFEKTIVITAS PEMBELAJARAN BERBASIS SIMULASI DALAM MENINGKATKAN PEMAHAMAN RED FLAGS KEUANGAN: IMPLEMENTASI LOKAKARYA FINANCIAL DETECTIVE PADA SISWA SMA Sihombing, Tanggor; Magdalena, Renna; Risty, Ilyona; Halawa, Junika; Susanto, David Welson; Evangeline, Angela
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 2 (2025): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i2.30039

Abstract

Abstrak: Terbatasnya literasi keuangan di kalangan siswa SMA, khususnya dalam mendeteksi manipulasi keuangan, menjadi permasalahan yang perlu diatasi untuk mempersiapkan generasi masa depan. Kegiatan pengabdian ini bertujuan meningkatkan pemahaman siswa tentang red flags dalam laporan keuangan melalui lokakarya Financial Detective: The Al Capone Code. Program dilaksanakan dengan metode simulasi berbasis kasus, melibatkan 671 siswa dari empat SMA swasta yang dilakukan secara terpisah. Peserta dibagi dalam kelompok kecil sebagai detektif keuangan untuk menganalisis laporan keuangan fiktif dari toko sekolah. Evaluasi dilakukan melalui Pre-Test dan Post-Test untuk mengukur peningkatan pemahaman. Hasil menunjukkan peningkatan signifikan dengan rata-rata nilai Pre-Test 42,85 menjadi 74,63 pada Post-Test, mengindikasikan kenaikan pemahaman sebesar 74,2%. Lokakarya ini berhasil membekali siswa dengan keterampilan analitis dalam mendeteksi manipulasi keuangan melalui pendekatan pembelajaran interaktif dan aplikatif.Abstract: Limited financial literacy among high school students, particularly in detecting financial manipulation, is a problem that needs to be addressed to prepare future generations. This community service aims to enhance students' understanding of red flags in financial statements through the Financial Detective: The Al Capone Code workshop. The program was implemented using a case-based simulation method, involving 671 students from four private high schools in Surabaya. Participants were divided into small groups as financial detectives to analyze fictitious financial statements from a school store. Evaluation was conducted through Pre-Test and Post-Test to measure understanding improvement. Results showed a significant increase with an average Pre-Test score of 42.85 rising to 74.63 in the Post-Test, indicating a 74.2% improvement in understanding. This workshop successfully equipped students with analytical skills in detecting financial manipulation through an interactive and applicable learning approach. 
ARTIFICIAL INTELLIGENCE ADOPTION AND ITS IMPACT ON ACCOUNT-ING INFORMATION QUALITY AND ACCOUNTING PROCESS EFFICIENCY Renna Magdalena; Oliandes Sondakh; Olivia Yasmin Pranadia Suyitno
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Digital transformation and the increasing adoption of Artificial Intelligence AI have reshaped accounting practices toward more automated and data-driven systems. However, their effectiveness in enhancing information quality and process efficiency in Indonesia still requires empirical examination. This study aims to examine the effect of Artificial Intelligence AI adoption on accounting information quality and accounting process efficiency, while considering the mediating role of accounting information quality. The research employs a quantitative approach using purposive sampling combined with snowball sampling, involving 125 respondents. The data are analyzed using Structural Equation Modeling based on Partial Least Squares SEM PLS to test the relationships among the research variables. This study is expected to provide both theoretical and practical contributions to the development of technology-based accounting information systems in Indonesia.
MEMBANGUN LOYALTY TOWARD BRAND PADA SHOPEE: PERAN PERCEIVED ENJOYMENT DAN SUBJECTIVE NORM Oliandes Sondakh; Renna Magdalena; Arvin Gunawan
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The development of e-commerce platforms not only focuses on transaction activities but also presents entertainment features such as digital games to increase user engagement. One such feature is Shopee Games, which is designed to provide an interactive experience for users. This study aims to analyze the influence of Perceived Enjoyment and Subjective Norm on Attitude toward Brand and its implications for Loyalty toward Brand among Shopee Games users. This study uses a quantitative approach with a survey method of 99 respondents who are Shopee Games users. The data analysis technique was carried out using Partial Least Squares - Structural Equation Modeling (PLS-SEM) with the help of SmartPLS software. The results show that Subjective Norm has a positive effect on Attitude toward Brand, while Perceived Enjoyment has no significant effect on Attitude toward Brand. In addition, Attitude toward Brand is proven to have a positive influence on Loyalty toward Brand. These findings indicate that social influence has an important role in shaping user attitudes towards Shopee, which ultimately can increase brand loyalty. This study implies that companies need to strengthen community-based marketing strategies and social influence to increase user loyalty towards game features in e-commerce platforms.
ASISTENSI PELAPORAN SPT TAHUNAN PPH BERBASIS CORETAX SEBAGAI UPAYA PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI Eduard Ary Binsar Naibaho; Antonius Herusetya; Mulyadi Noto Soetardjo; Lina; Renna Magdalena; Irwan Wisanggeni; Pikanti Endah Artati
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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This study examines a community service (PkM) activity carried out by Universitas Pelita Harapan (UPH) in collaboration with KPP Pratama Tiga Raksa under Kanwil DJP Banten, focusing on assisting individual taxpayers in filing their 2025 Annual Personal Income Tax Returns (SPT Tahunan PPh OP) using the CoreTax system implemented by the Directorate General of Taxes (DGT). The CoreTax system represents a transformational shift in Indonesia's tax administration, replacing the previous e-Filing platform with a more integrated and real-time digital infrastructure. The activity was conducted on March 12, 2026 at the Spark Labs FEB, Gedung F UPH, Tangerang. Employing a descriptive participatory approach, the program involved tax volunteer students (Relawan Pajak) supervised by accounting faculty members who provided direct guidance to taxpayers, comprising UPH lecturers, staff, and surrounding community members, in navigating the CoreTax portal. Two main phases were implemented: (1) Training and Levelling, which equipped student volunteers with technical knowledge and soft skills, and (2) CoreTax Assistance, during which real-time SPT filing support was provided. Results demonstrate that structured, university-led tax assistance programs significantly enhance taxpayer compliance awareness and digital tax literacy. The collaboration between higher education institutions and tax authorities reflects best practices in tax education outreach and strengthens the sustainability of tax volunteer communities.
INTERACTIVE RADIO ON MONEY, FINANCIAL TECHNOLOGY, AND PSYCHOLOGY OF MONEY: SMART FINANCIAL MANAGEMENT IN THE MIDST OF A CRISIS Renna Magdalena; Yanuar Dananjaya
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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The implementation of Community Service (Pengabdian Kepada Masyarakat/PKM) for December 2025 was carried out by a team from the Faculty of Economics and Business, Universitas Pelita Harapan Surabaya Campus, in collaboration with Radio Sangkakala Surabaya. The primary objective was to deliver broader financial education to the community by presenting qualified academic speakers from the Management and Accounting Study Programs. The activity was conducted in an interactive talkshow format under the overarching theme "Interactive Radio on Money, Financial Technology, and Psychology of Money: Smart Financial Management in the Midst of a Crisis." Two sessions were held: the first on December 2, 2025, covering "Money and Technology in the Midst of a Crisis" by Dr. Renna Magdalena, and the second on December 16, 2025, covering "Psychology of Money" by Dr. Yanuar Dananjaya. The results demonstrated that this PKM activity successfully enhanced public awareness of financial literacy, digital financial technology utilization, and the psychological dimensions of financial decision-making. This initiative confirms that academic-media collaboration through radio serves as an effective and inclusive channel for financial education, particularly in reaching productive and financially vulnerable community groups in the Surabaya area
ACCOUNTING INFORMATION TECHNOLOGY IN TAX ADMINISTRATION: CORETAX SYSTEM TRAINING FOR CHURCH CONGREGATION MEMBERS IN SURABAYA Renna Magdalena; Josephine Kurniawati Tjahjono; Go George Herbert; Imelda Alodia Arditya; Florencia Chyntike Setiawan
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The implementation of the Coretax System beginning in 2025 marks a fundamental shift in Indonesia's tax administration infrastructure, introducing a fully integrated accounting information technology platform that affects all taxpayer categories. Despite its potential to improve efficiency and transparency, many taxpayers within community settings lack the technical readiness to operate the system correctly. This paper reports on a Community Service (Pengabdian Kepada Masyarakat/PKM) activity conducted by the Tax Center, Accounting Study Program, Universitas Pelita Harapan Surabaya Campus, held on March 6, 2026 at GSJA Ebenhaezer Church, Surabaya. The workshop was specifically designed for members of the church congregation, comprising professionals, employees, and small business owners who share the common need to fulfill their annual tax obligations through the new Coretax platform. Through a hands-on training format covering Coretax account activation and the practical filing of the 2025 Annual Tax Return (SPT Tahunan), the workshop successfully met its target attendance of at least 25 participants, with over 85% completing the full session. Findings indicate that structured, community-embedded accounting information technology training significantly improves participants' confidence and competence in using the Coretax System. This initiative demonstrates that university Tax Centers can serve as effective bridges between government-led digital tax reform and the practical readiness of community-based taxpayer groups.
Co-Authors Albert Irawan Antonius Herusetya Arvin Gunawan Chavella Janice Davalin Wijaya Daud Rexy David Welson Susanto Dendeng, Renaya Kezia Eduard Ary Binsar Naibaho Edward Melvin Gandakusuma Edward Melvin Gandakusuma Emanuel, Christian Evangeline, Angela Felicia Juliani Leliga Florencia Chyntike Setiawan Garing, Dealova Ninditia Evelin Gloria Mariana Kristanti Harjanto Go George Herbert Go George Herbert Go George Herbert Halawa, Junika Hananiel Mennoverdi Gunawan Herbert, Go George Ilyona Risty Imelda Alodia Arditya Irwan Wisanggeni Isnalita Jessica Jaury Josephine Kurniawati Tjahjono Josephine Kurniawati Tjahjono Josephine Kurniawati Tjahjono Junika Halawa Karyawati, Golrida Kathleen Feliciana Lantemona Kathleen Feliciana Lantemona Lina Mandy Mandy Mandy, Mandy Mulyadi Noto Soetardjo Nathanael, Kensi Isa Noorlailie Soewarno Oliandes Sondakh Oliandes Sondakh Oliandes Sondakh Oliandes Sondakh Oliandes Sondakh, Oliandes Olivia Yasmin Pranadia Suyitno Pikanti Endah Artati Prasetya, Daud Rexy Eka R. Bernardinus Chrisdianto Risty, Illyona Sihombing, Tanggor Susanto, David Welson Tjahjono, Josephine Kurniawati Tjiptohadi Sawarjuwono Wijaya, Chavella Janice Davalin Yanuar Dananjaya