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All Journal Kompartemen : Jurnal Ilmiah Akuntansi JASF (Journal of Accounting and Strategic Finance) Global Financial Accounting Journal Muhammadiyah Riau Accounting and Business Journal Jurnal Pengabdian Masyarakat Indonesia Perspektif Akuntansi Jurnal Abdimas Musi Charitas
Feby Astrid Kesaulya
Universitas Katolik Musi Charitas
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Student Behavior Intention: An Analysis of Culture, Lecturer Performance, and Academic Services Quality Weny Putri; Feby Astrid Kesaulya; Yohanes Dicka Pratama
Journal of Accounting and Strategic Finance Vol 2 No 1 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.32

Abstract

This study aims to determine the influence of student's culture, lecturer's performance, and academic service quality based on student perception on behavior intention of Musi Charitas Catholic University students (UKMC). The analysis used path analysis with the Structural Equation Model (SEM). The results showed that cultural variables, lecturer performance, and academic service quality from student perceptions influenced the intention of UKMC students to behave. The results of this study provide information related to student culture, academic services that students want, and the ability of lecturers from the student's point of view as well as how these variables affect their intention to behave. This information can provide a gap for UKMC to be able to make improvements in some aspects that are still felt less than customer needs perceptions. Customer needs fulfillment is ultimately expected to shape the positive behavior of UKMC students.
Does Ethical Context Affect the Ethically Related Judgement by the Observers of Earnings Management? Feby Astrid Kesaulya; Weny Putri; - Khairunnisa
Journal of Accounting and Strategic Finance Vol 2 No 2 (2019): JASF (Journal of Accounting and Strategic Finance)
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL VETERAN JAWA TIMUR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.51

Abstract

The aim of this research is to empirically prove that there will be a difference in ethically related judgement by the observer of earnings management, especially when they work in the company which has higher ethical context or value and they know the moral agent personally. This research used experiment to collect data by giving each respondents different treatments and scenarios. The result of this research proves that there is no different ethically related judgement from each observers in each scenarios.
The Effect of Board of Director Composition and Audit Committee Expertise on The Real Earnings Management in Indonesia Feby Astrid Kesaulya; Weny Putri; Dewi Sri
Muhammadiyah Riau Accounting and Business Journal Vol 2 No 1 (2020): Muhammadiyah Riau Accounting and Business Journal: Oktober - Maret
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/mrabj.v2i1.2102

Abstract

The Objective of this research was to prove that the implementation of good corporate governance will have an effect on the real activities manipulation which was done by the management. The implementations of good governance used by this research are board of director composition and audit committee expertise. This research was conducted in Indonesia by using 306 firm years’ observations. The result of this research showed a different result from previous researches. This research showed that the implementation of good corporate governance in the form of board director composition and audit committee expertise do not impact the practice of real activities manipulation. Or, in other words some of the good corporate governance tool could not mitigate the real activities manipulation in the company.
Pengaruh Penyesuaian Nilai Jual Objek Pajak (NJOP) Terhadap Kemauan Membayar Pajak Bumi dan Bangunan di Kota Palembang Weny Putri; Feby Astrid Kesaulya; Khairunnisa Khairunnisa
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 18 No.2, September 2020
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v18i2.7599

Abstract

This study aims to determine the effect of adjusting the Sales Value of Taxable Objects which is the basis for the imposition of Property Tax (PBB) in Palembang on the willingness of taxpayers to pay PBB. The analysis used is Regression. The results showed that there was an effect of the NJOP adjustments to the taxpayer's willingness to pay taxes. The people feel that they are not too charged with the tariff increase and are still willing to pay the tax. Moreover, tax is protected by law that make taxpayers have to continue paying taxes in accordance with the tax debt stated in the Property Tax Assessment Letter
Pengaruh Diversitas Kebangsaan Board of Director dan Kepemilikan Blockholders terhadap Nilai Perusahaan: Studi pada Perusahaan Publik di Indonesia Feby Astrid Kesaulya; Novita Febriany
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 16 No.2, September 2018
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (746.093 KB) | DOI: 10.30595/kompartemen.v16i2.2797

Abstract

The purpose of this study is to prove that there is influence of the implementation of good corporate governance to the value of the company. The implementation of corporate governance in this study is represented by the nationality diversity of board of directors and ownership of blockholders. The nationality diversity of the board of directors in this study is represented by foreign board of directors, foreign board of commissioners, and foreign CEO / CFO. This study was conducted on Indonesian public corporations using 363 firm years sample. The results of this study show different results from previous studies. This study shows that the implementation of good corporate governance in the form of nationality diversity board of directors measured using foreign board of directors, foreign board of commissioners and foreign CFO / CEO does not affect the value of the company. In addition, ownership of blockholders also has no effect on the value of the company.
Pemberdayaan Ekonomi Kreatif dengan pemanfaatan Limbah Plastik Pembungkus Permen di PUB Samantabadra Dewi Sri; Maria FS Sulistyawati; Romlah Romlah; Feby Astrid Kesaulya; Anjelina Puspitasari
Jurnal Pengabdian Masyarakat Indonesia Vol 2 No 3 (2022): JPMI - Juni 2022
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.611

Abstract

Pandemi Covid 19 telah membuat perekonomian terpuruk dan melambat sementara kebutuhan harian terus berjalan. Menyikapi hal ini berbagai upaya dilakukan untuk dapat meningkatkan perekonomian keluarga. Pemanfaatan limbah plastik dari bungkus permen menjadi topik yang akan diangkat dalam upaya kreatifitas mengubah sampah menjadi barang yang mempunyai nilai. Dalam pengabdian dosen kali ini peserta pelatihan merupakan para ibu rumah tangga dari PUB Samanthabadra. Pelatihan diawali dengan materi Motivasi wirausaha, perencanaan keuangan keluarga, Sehat dalam Masa Pandemi Covid 2019, dan diakhiri dengan praktek membuat Kreatifitas bungkus permen membentuk buah-buahan. Dengan tetap menjalankan Protokol Kesehatan, pelatihan di akhiri dengan memberikan apresiasi pada tiga kelompok terbaik dalam membuat kreatifitas buah.
SOSIALISASI PAJAK DAN KREATIFITAS PEMANFAATAN LIMBAH PLASTIK BAGI WANITA PENGRAJIN MIKRO DI KOTA PALEMBANG Dewi Sri; Maria Fransiska Sri Sulistyawati; Feby Astrid Kesaulya
Jurnal Abdimas Musi Charitas Vol. 1 No. 1 (2017): Jurnal Abdimas Musi Charitas
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.349 KB)

Abstract

The low productivity of women was influenced by the limitance of knowledge (horizon) and skill they had. On the other hand, the economy of family became problem which was heavier by the higher cost of living. Knowing this, we, the lecturers of Business and Accounting Faculty, were interested to share our knowledge to help them to have value added for the economy of their family. The materials given were made according to the needs of a women entrepreneur such as the development of enterpreneur creativity, bases of tax, and socialization of Tax Amnesty. While we also gave them go green skill to manage the waste of plasted (straw) to be artistic products such as flowers, bag, etc. From this training the participant could get horizon, knowledge, and skill to make them as qualified enterpreneur. The materials were given in the form of copy and were delivered in simple and easily understood, while for the skill of making the handicraft of the straw was given and practiced directly by the participants. The interactions as questions and answers in this training would make all the participants really involved and understood.
MOTIVASI WIRAUSAHA KREATIVITAS LIMBAH PLASTIK BAGI WANITA PENGRAJIN MIKRO DI KOTA PALEMBANG Dewi Sri; Maria Fransiska Sri Sulistyawati; Feby Astrid Kesaulya
Jurnal Abdimas Musi Charitas Vol. 1 No. 1 (2017): Jurnal Abdimas Musi Charitas
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.643 KB)

Abstract

The low productivity of women was influenced by the limitance of knowledge (horizon) and skill they had. On the other hand, the economy of family became problem which was heavier by the higher cost of living. Knowing this, we, the lecturers of Business and Accounting Faculty, were interested to share our knowledge to help them to have value added for the economy of their family. The materials given were made according to the needs of a women entrepreneur such as the development of enterpreneur creativity and motivation. While we also gave them go green skill to manage the waste of plasted (straw) to be artistic products such as flowers, bag, etc. From this training the participant could get horizon, knowledge, and skill to make them as qualified enterpreneur. The materials were given in the form of copy and were delivered in simple and easily understood, while for the skill of making the handicraft of the straw was given and practiced directly by the participants. The interactions as questions and answers in this training would make all the participants really involved and understood.
Wirausaha Tangguh dan Kreatif Melalui Pengembangan Usaha Memanfaatkan Limbah Plastik Refil Maria Fransiska Sri Sulistyawati; Feby Astrid Kesaulya; Dewi Sri; Romlah Romlah; Anjelina Puspita Sari
Jurnal Pengabdian Masyarakat Indonesia Vol 3 No 1 (2023): JPMI - Februari 2023
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.878

Abstract

Pandemi Covid-19 membuat perekonomian terpuruk dan melambat, sementara kebutuhan sehari-hari tetap berjalan. Menyikapi hal tersebut, berbagai upaya dilakukan untuk meningkatkan perekonomian keluarga. Pemanfaatan sampah plastik daur ulang menjadi topik yang akan diangkat, sebagai upaya kreatif mengubah sampah menjadi barang yang bernilai. Pelaksana pengabdian masyarakat oleh tim dosen, peserta pelatihannya yaitu para pengusaha mikro menengah kecil, yang tergabung dalam Koperasi Kredit Rukun. Metode pengabdian masyarakat ini dilaksanakan secara tatap muka, ceramah, diskusi dan praktek. Tempat penyelenggaraan di aula kantor koperasi kredit rukun. Materi yang dipaparkan sebagai berikut : kreativitas, motivasi, perencanaan keuangan keluarga, dan kesadaran hidup sehat di masa pandemi Covid 2019. Kemudian dilanjutkan pelatihan ketrampilan kreativitas pemanfaatan daur ulang sampah plastik. Jenis limbah plastiknya antara lain : tali rafia, bekas plastik refil sabun dan lain-lain, limbah plastik tersebut dapat diubah menjadi suatu produk souvenir misalnya tas, keranjang dan bentuk lainnya. Penyelenggaraan pengabdian masyarakat tetap mengikuti peraturan protokol kesehatan.  Pelaksanaan pelatihan berjalan sukses, hasil karya mereka mendapatkan penilaian dan diberikan hadiah. Respon dari peserta pengabdian masyarakat ini, merasa senang dan puas, agar programnya berkelanjutan, karena materi dan ketrampilan yang diberikan sangat bermanfaat, guna meningkatkan ketrampilan, pengetahuan, serta penghasilannya.
Pengaruh Koneksi Politik terhadap Tingkat Real Earnings Management di Indonesia Feby Astrid Kesaulya; Weny Putri; Khairunnisa Khairunnisa
Perspektif Akuntansi Vol 6 No 1 (2023)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v6i1.p1-14

Abstract

The Objective of this research was to prove that there is a correlation between political connections with real earnings management. Some of the previous research had shown the result that political connections positively effected earnings management level, but some others found different results. Political connections in this research were measured by the sum of politically connected board of director and politically connected board of commissioner. This research was conducted in Indonesia using publicly listed manufacture companies. A total sample in this research is 297 firm years. The results of this research are not supported the hypothesis which was previously developed. This research showed that both politically connected board of director and politically connected board of commissioner are not affected the real earnings management practices. It can be resulted from the insignificant number of politically connected board of director and politically connected board of commissioner in the sampel. So that the political connection could not be the predictor of real earnings management in this research.
Co-Authors - Khairunnisa Anjelina Puspita Sari Anjelina Puspitasari Dewi Sri Febriany, Novita Khairunnisa Khairunnisa Khairunnisa Khairunnisa Maria FS Sulistyawati Pratama, Yohanes Dicka Romlah Romlah Romlah Romlah Sri, Dewi Sulistyawati, Maria Fransiska Sulistyawati, Maria Fransiska Sri Weny Putri Weny Putri Weny Putri