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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Gadjah Mada International Journal of Business Akuntansi Krida Wacana Journal of Accounting and Investment International Research Journal of Business Studies (E-Journal) Assets: Jurnal Akuntansi dan Pendidikan JIA (Jurnal Ilmiah Akuntansi) The International Journal of Business Review (The Jobs Review) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Keuangan Indonesia JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Akuntansi International Research Journal of Business Studies
Lindawati Gani
Fakultas Ekonomi Dan Bisnis Universitas Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Misfit Ketidakpastian Bisnis yang Dipersepsikan dengan Levers of Control Terhadap Kinerja Perusahaan I Made Pradana Adiputra; Lindawati Gani; Hilda Rossieta; Ancella Anitawati Hermawan
Assets: Jurnal Akuntansi dan Pendidikan Vol 8, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v8i2.4435

Abstract

ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh misfit ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen (levers of control) terhadap kinerja keuangan dan kinerja non-keuangan hotel di Bali. Sampel penelitian adalah hotel klasifikasi bintang 1 sampai 5. Responden adalah manajer yang ditentukan melalui purposive sampling. 181 manajer berpartisipasi dengan mengembalikan kuesioner. Pengujian hipotesis penelitian menggunakan analisis regresi misfit residual dengan program SPSS. Hasil penelitian menunjukkan bahwa pengaruh misfit ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen memiliki pengaruh negatif terhadap kinerja keuangan dan kinerja non-keuangan. Analisis sensitivitas menggunakan pengukuran lain sistem pengendalian manajemen konsisten dengan hasil utama.ABSTRACTThis study aims to provide empirical evidence about the effect of misfit business uncertainty perceived by management control systems (levers of control) has a negative influence on financial performance and non-financial performance of hotels in Bali. The research sample is a 1 to 5 star classification hotel. Respondents are managers who are determined through purposive sampling. 181 managers participated by returning the questionnaire. Testing the research hypothesis using regression analysis of residual misfit with the SPSS program. The results showed that the effect of business uncertainty misfit perceived by management control systems had a negative influence on financial performance and non-financial performance. Sensitivity analysis uses other measurement management control systems consistent with the main results.
Evaluation of Business Model Transformation: A Case Study in Trading Company PT. S Sondang Eka Rahmawati; Lindawati Gani
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3752

Abstract

PT. S has been trading on imported food coloring and flavorings in Indonesia for over seventeen years. Specifically, it is a subsidiary of a multi-corporate organization that boosts the latest technology in the food coloring industry. Although the Indonesian market for food and beverages is still growing, PT. S has not been performing well in recent years. The inefficient local operational and management activities forced its head office to change its strategy to survive and remain competitive in the industry. The poor performance has prompted a change in the business model, leading to a shift from the direct sales methods to the utilization of distributors. Therefore, this study aimed to evaluate the impact of change in the business model. A descriptive qualitative model with the case study method and a single unit for analysis were used. The data was collected through observation, a document study, and interviews. Furthermore, the triangulation method was used to process the data, which was then analyzed through value chain analysis and strategic cost management. The analysis also focused on activity-based cost management and customer profitability. The result showed that this business model successfully improves the company’s financial performance, though several processes need further attention.
The Effect of Auditor Quality on the Follow-Up of Audit Recommendation Dyah Setyaningrum, Lindawati Gani, Dwi Martani, Cris Kuntadi
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 6, No 2 (2013): August-November 2013
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.6.2.951

Abstract

ANALISIS FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA AUDITOR DAN HUBUNGANNYA DENGAN KINERJA DAN KEINGINAN BERPINDAH KERJA AUDITOR Fitriany, Fitriany; Gani, Lindawati; Siregar, Sylvia Veronica; Marganingsih, Arywarti; Anggraita, Viska
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 2
Publisher : UI Scholars Hub

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

Abstract

This research aims to examine the factors that influence auditor’s job satisfaction, the effects of job satisfaction on performance and turnover intentions, and how far the performances moderate the relationship between job satisfaction and turnover intention. The unit of analysis from this study is an auditor who works on a public accounting firm. Results showed that in small accounting firms, only consideration leadership style affects auditor’s satisfaction, while in big accounting firms, leadership style and structure leadership style have affected auditor’s satisfaction. Considerate Leadership style has higher effect than structural leadership style. For auditors in the big accounting firms, the higher the auditor's position, the greater the desire to leave accounting firms, but the longer the experience of the auditors, the lower the desire to move from the accounting firms. In this case it is necessary to have periodic promotion policy in the accounting firms. Job satisfaction has a positive influence on performance on all types of the accounting firms. If auditors are satisfied with the work, then their turnover intentions will be low. If auditors have low job satisfaction, they will leave the accounting firms, no matter their performance level because they only consider the accounting firms as stepping stone for their next career. So firms must consider auditors' job satisfaction if they do not want to lose their auditors.
Evaluation of Internal Audit Role as a Governance, Risk and Compliance Partner, Trusted Advisor and Value Driver to Implement Strategy : (Case Study of Indonesia’s Social Health Insurance Provider) Tandid Nasal; Lindawati Gani
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.47931

Abstract

This study aims to evaluate the alignment of the scope of internal audit activities with the strategy of Indonesia’s Social Health Insurance Provider (BPJS Kesehatan). The perception of the added value provided by the internal audit is often described as hazy and enigmatic. Therefore, Eulerich and Lenz (2020) defined the internal audit role into three scopes: Governance, risk and compliance (GRC) partner, trusted advisor and value driver. This qualitative research uses a case study method by collecting internal organisational documents, questionnaire surveys and interviews. The results show that BPJS Kesehatan’s internal audit can act as both a GRC partner and a trusted advisor. However, its internal audit activity is not prepared and aligned with the implementation of the organisation’s strategy. The internal audit function is nevertheless moving towards aspects in which it may add more value to the success of the organisation’s strategy.
Usulan Time-Driven Activity Based Costing System, Customer Profitability Analysis dan Sistem Pengendalian Internal pada Perusahaan Logistik Feny Triagustina; Lindawati Gani
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 8 No 1 (2021)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2021.008.01.01

Abstract

ABSTRACT This research aims to answer the problem arising in PTX, a logistic services company, that never achieved target profit over five past years. This study is conducted using a case study with a qualitative research method. The data are analysed using descriptive analysis and content analysis techniques based on performance theory. Results shows that PT X cannot achieve target profit due to inaccurate allocation of product cost and inaccurate price setting. To improve product cost and price setting accuracy, this research recommends PT X to conduct Customer Profitability Analysis, apply Time-Driven Activity Based Costing to cost allocation and apply internal control system. ABSTRAK Penelitian ini bertujuan untuk menjawab permasalahan yang terjadi di PT X yang bergerak di industri jasa logistik. PT X belum pernah mencapai target laba sejak lima tahun terakhir. Strategi penelitian yang digunakan adalah studi kasus dengan metode penelitian kualitatif. Penelitian ini menggunakan teknik analisis data yaitu descriptive analysis dan content analysis berdasarkan performance theory. Hasil penelitian ini menunjukkan bahwa PT X tidak dapat mencapai target laba dikarenakan adanya alokasi biaya yang tidak memperhitungkan biaya tidak langsung dan penentuan tarif yang tidak didasarkan oleh perhitungan harga pokok penjualan. Untuk keakuratan alokasi biaya dan penentuan tarif, penelitian ini memberikan usulan pada PT X untuk melakukan Customer Profitability Analysis, menggunakan Time-Driven Activity Based Costing untuk alokasi biaya serta menerapkan sistem pengendalian internal.
THE EFFECT OF GREEN STRATEGY AND GREEN INVESTMENT TOWARD CARBON EMISSION DISCLOSURE Zalida Afni; Lindawati Gani; Chaerul D Djakman; Elvia Sauki
The International Journal of Business Review (The Jobs Review) Vol 1, No 2 (2018): The International Journal of Business Review. December 2018
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v1i2.13879

Abstract

This research aims to test the influence of the green strategy and green investment against disclosure of carbon emissions. Global warming leads to extreme climate change in various places around the world including in Indonesia. There is strong evidence that it is caused by human activity, mainly from burning fossil fuels so as to have an impact on the increasing greenhouse gases. One of the company's efforts in reducing the impact of carbon emissions is by disclosure of carbon emissions. Research on the relationship of the disclosure of carbon emissions by a factor of green strategy and green investments at private sector organization is still relatively limited and there are differences in the methods used. This research contributes to providing empirical evidence about the influence of the green strategy and green investment against disclosure of carbon emissions. Research on the relationship of the disclosure of carbon emissions by a factor of green strategy and green investments at private sector organization is still relatively limited and there are differences in the methods used. This research contributes to providing empirical evidence about the influence of the green strategy and green investment against disclosure of carbon emissions. This research using a sample of companies listed on stock exchanges in the country which is included in the rate of carbon emissions in the world, namely Indonesia and German. This study uses data from the 2014-2016 period in the annual report and the corporate sustainability report. The results showed that there is a significant influence of the green strategy and green investment against disclosure of carbon emissions
Dampak Insentif Moneter Terhadap Kinerja Individu: Peran dari Kompleksitas Tugas dan Target Kinerja Oktavia .; Hilda Rossieta; Lindawati Gani
Jurnal Akuntansi Vol. 14 No. 1 April 2014
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v14i1.850

Abstract

The Analysis of Time-Driven Activity-Based Costing to Increase Customer Profitability: (A Case Study of Distributor Company) Feki Wahyu Colimah; Lindawati Gani
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.57398

Abstract

This research aims to implement and analyze the concept of time-driven activity-based costing (TDABC) to allocate the cost of serving customers to their accounts, analyze customer profitability, and formulate strategic decisions to increase customer profitability. The study employs a case study strategy with a mixed methods research approach, utilizing various research tools to obtain detailed data. The collected data is analyzed using descriptive analysis with explanation-building techniques. The results reveal that the ten largest customers were profitable for Company A in 2021; however, the most significant profit was not generated by customers who contributed the greatest revenue, and vice versa. The customer profitability analysis indicates that two customers require the highest service priority and care, seven customers should be managed with periodic evaluations, and one customer does not require service priority. These findings underscore the importance of a nuanced approach to customer management and strategic decision-making to enhance overall profitability. By implementing TDABC, companies can more accurately allocate costs and identify key areas for improvement in customer service and profitability.
Implementation of Published Ifrs S1 and S2 Standards Globaly Kusuma, Kezia Nabella; Gani, Lindawati
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2734

Abstract

The aim of this research is to evaluate company sustainability reporting based on IFRS S1 and S2 standards. Furthermore, this evaluation will ultimately produce recommendations for the company so that the company can maximize improvement efforts in producing sustainability reports according to standards for the coming financial year. The research will be conducted using qualitative methods. Researchers will evaluate the disclosure of Company Sustainability Reports using IFRS S1 and S2 guidelines. Evaluation is carried out by comparing the Sustainability Report of PT. Bank Mandiri in 2023 with sustainability reporting standards in accordance with IFRS S1 and IFRS S2. The results of this research evaluate the Company's Sustainability Report based on IFRS S1 and S2 standards. The company generally meets the requirements of IFRS S1, especially in governance disclosures, but is deficient in aspects of strategy and risk management. Disclosure of metrics and targets is still inadequate. The IFRS S2 evaluation shows that most of the requirements are met thanks to experience with TCFD and SE-OJK 16/2021, but strategic aspects related to climate change are still lacking. Despite progress, companies need to increase transparency and thoroughness in preparing sustainability reports according to more detailed standards.
Co-Authors Ancella Anitawati Hermawan, Ancella Anitawati Chaerul D Djakman Cris Kuntadi Dwi Martani Elvia Sauki Feki Wahyu Colimah Feny Triagustina Fitriany Fitriany, Fitriany Hilda Rossieta I Made Pradana Adiputra Johnny Jermias Johnny Jermias Johnny Jermias Kusuma, Kezia Nabella Lianny Leo Lianny Leo Marganingsih, Arywarti Michelle Claudia Oktavia . Rachmawati, Nurul Aisyah Rossieta, Hilda Sondang Eka Rahmawati Syamsiar, Syamsiar Sylvia Veronica Siregar Tandid Nasal Tengku Riza Zarzani N Viska Anggraita, Viska Yuniasih, Rafika Zalida Afni