Articles
<![CDATA[Pengaruh Agency Costs terhadap Kebijakan Dividen Perusahaan-perusahaan Go Public di Bursa Efek Jakarta ]]>
<![CDATA[Handoko, Jesica]]>
<![CDATA[ Jurnal Widya Manajemen & Akuntansi Vol 2, No 3 (2002) ]]>
Publisher : <![CDATA[Fakutas Ekonomi Unika Widya Mandala Surabaya ]]>
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<![CDATA[At the real world, the managers and investors are typically not the same people. Oftenly, they don't access the same information these differences frequently cause conflicts between management and investors as owners especially in large firms where managers and owners have different incentive. The cost of problems and conflicts resulting from the separation of the firm or these agency problem is called agency costs. Agency factors that creates agency costs in this research consist of insider ownership , dispersion of ownership , free cash flow and collaterizable assets. Theoritically, dividend policy can be used as one of the mechanisms to reduce the agency problem. This paper investigates the influence of agency costs on dividend policy of companies listed on Bursa Efek Jakarta during the early years of economic crisis (199E - 1999) to see whether that four factors influence dividend policy.]]>
<![CDATA[CONTINUOS ONLINE AUDITING DAN CONTINUOUS ASSURANCE : EVOLUSI JASA AUDIT MASA MENDATANG ]]>
<![CDATA[., Ariston]]>;
<![CDATA[Handoko, Jesica]]>
<![CDATA[ Jurnal Widya Manajemen & Akuntansi Vol 6, No 1 (2006) ]]>
Publisher : <![CDATA[Fakutas Ekonomi Unika Widya Mandala Surabaya ]]>
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<![CDATA[The advent of computer has affected numerous aspects of accounting and auditing. Computerassisted auditing has became commonplace, leading to a significant increase in efficiency of auditing (Kogan dkk., 1999). This improvements enabled management and reporting (internal and external) of finer information sets at progressively narrower time frames. This article describes continuous online auditing and continuous assurance as emerging future audit services evolution. They have three important aspects in implications to broaden our knowledge that online real-time information will become stakeholders’ need which auditors must be responsible as well.]]>
<![CDATA[Uji Pengaruh Profitabilitas, Leverage, Media Exposure Terhadap Pengungkapan Emisi Karbon Dengan Pemoderasi ]]>
<![CDATA[Florencia, Vania]]>;
<![CDATA[Handoko, Jesica]]>
<![CDATA[ Jurnal Riset Akuntansi dan Keuangan Vol 9, No 3 (2021): Jurnal Riset Akuntansi dan Keuangan. Desember 2021 [DOAJ & SINTA Indexed] ]]>
Publisher : <![CDATA[Program Studi Akuntansi FPEB UPI ]]>
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DOI: 10.17509/jrak.v9i3.32412
<![CDATA[This study aims to examine and analyze the effect of profitability, leverage, media exposure on the disclosure of emissions with environmental performance as a moderating variable. The type of data used is quantitative data in the form of annual reports and sustainability reports. The object of research is mining companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. Technical data analysis using multiple linear regression and Moderated Regression Analysis (MRA). The results showed that profitability did not have a significant effect on carbon emissions disclosure. The size of the profitability does not affect the company's carbon emissions disclosure. Leverage has a negative effect on disclosure of carbon emissions. Media exposure has a positive effect on disclosure of carbon emissions. Companies will increasingly carbon emissions disclosure through the media to get a positive response from the public. Environmental performance weakens the relationship between profitability and media exposure on carbon emissions disclosure, but strengthens the effect of leverage on carbon emissions disclosure.]]>
<![CDATA[Pendampingan Penerapan Checklist Kepatuhan Pada Pos Pelaporan Pajak Pertambahan Nilai Pada Perusahaan Tekstil Surabaya ]]>
<![CDATA[Hari Yudhanti, Ceicilia Bintang]]>;
<![CDATA[Wehartaty, Tineke]]>;
<![CDATA[Nugraheni, Bernadetta Diana]]>;
<![CDATA[Handoko, Jesica]]>;
<![CDATA[Lindrawati, Lindrawati]]>
<![CDATA[ Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 1 (2024): Jurnal Abdimas Ekonomi Bisnis ]]>
Publisher : <![CDATA[LPPM Universitas Bina Sarana Informatika ]]>
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<![CDATA[Aktivitas dalam suatu organisasi memerlukan prosedur yang baik dan tepat agar sesuai dengan kebijakan dan peraturan yang dimiliki organisasi aturan maupun regulasi pemerintah. Agar tercapai tujuan tersebut, alur kegiatan-kegiatan ini memerlukan adanya Prosedur Operasional Standar yang menggambarkan dan menjelaskan tahapan dan pihak-pihak yang wajib terlibat. Prosedur Operasional Standar juga dapat digunakan untuk mengawasi pelaksanaan tanggung jawab staf tersebut. PT JIMAS memiliki Prosedur Operasional Standar pelaporan PPN namun perusahaan belum dapat mengimplementasikan prosedur tersebut karena masih memerlukan adanya checklist yang menjelaskan tahapan kerja dalam siklus aktivitas pelaporan PPN. Tujuan dari kegiatan pengabdian masyarakat ini adalah perlunya tim pengabdian masyarakat menyusun checklist yang terdiri dari 6 sub prosedur sebagai berikut: 1) Prosedur E-Faktur Pajak Masukan, 2) Prosedur E-Faktur Pajak Keluaran dan Faktur Pajak Pengganti, 3) Prosedur Nota Retur Pajak Pembelian, 4) Prosedur Retur Pajak Keluaran, 5) Instruksi Kerja E-Faktur PPN dan Pelaporan, dan 6) Prosedur Pelaporan PPN dan Pembayaran. Checklist ini diperlukan untuk mengevaluasi kepatuhan staf perusahan dalam penerapan prosedur siklus pelaporan PPN. Selain checklist, Tim abdimas juga membuat video tutorial mengenai cara penggunaan keenam sub prosedur pelaporan PPN, serta melatih tim manajamen PT JIMAS. Dengan adanya pelatihan dan video tutorial ini, tingkat pemahaman tim manajemen dapat tercapai 100% dan hasil penerapan awal Checklist/daftar periksa pelaporan PPN pada Agustus 2023 dengan nilai kepatuhan sub prosedur siklus pelaporan PPN sebesar 85%, dimana ketidakpatuhan sebesar 15%, disebabkan staf pelaksana sub prosedur siklus pelaporan PPN masih penyesuaian mengenai kegiatan dokumentasi dan pengarsipan khususnya Faktur pajak keluaran yang berkaitan dengan pihak eksternal PT JIMAS]]>
<![CDATA[PENDAMPINGAN IMPLEMENTASI POS SIKLUS PEMBELIAN BAHAN BAKU LOKAL PADA PERUSAHAAN TEKSTIL DI SURABAYA ]]>
<![CDATA[Nugraheni, Bernadetta Diana Nugraheni Diana]]>;
<![CDATA[Yudhanti, Ceicilia Bintang Hari]]>;
<![CDATA[Wehartaty, Tineke]]>;
<![CDATA[Handoko, Jesica]]>
<![CDATA[ PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2023): Juni ]]>
Publisher : <![CDATA[Fakultas Bisnis, Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/peka.v6i1.4535
<![CDATA[The community service activity carried out at PT JIMAS is an activity to assist the implementation of the Standard Operating Procedure (SOP) cycle for purchasing local raw materials. This activity was carried out due to changes in procedures and documents and requests for new documents in the context of applying for ISO 9001:2015 certification. Assistance is provided to employees in the purchasing department of local raw materials. The goal is the employee to understand and carry out the new procedure and use the new document. Community service activities include making video tutorials and providing assistance to employees. Video tutorial explains the use of compliance checklists for both SOP and local raw material documents. The purpose of displaying SOP and these documents is to suit PT JIMAS current business environment conditions, as well as to help the company when conducting a compliance audit, the implementation of which is through audit documents in the form of a checklist of audit compliance. The results of this community service can help PT JIMAS in its internal control and as a requirement for ISO 9001; 2015.]]>
<![CDATA[Pengaruh Kepemilikan Institusional, Komite Audit, dan Kinerja Lingkungan Terhadap Pengungkapan Emisi Karbon ]]>
<![CDATA[Angelina, Angelina]]>;
<![CDATA[Handoko, Jesica]]>
<![CDATA[ Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.1, Maret 2023 ]]>
Publisher : <![CDATA[Lembaga Publikasi Ilmiah dan Penerbitan (LPIP) ]]>
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DOI: 10.30595/kompartemen.v21i1.15834
<![CDATA[Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kepemilikan institusional, komite audit, dan kinerja lingkungan terhadap pengungkapan emisi karbon pada perusahaan manufaktur. Untuk mengukur seluas apa pengungkapan emisi karbon pada tiap perusahaan, digunakan checklist yang telah dikembangkan berdasarkan lembar permintaan informasi yang diberikan oleh proyek pengungkapan emisi karbon (CDP). Jenis penelitian ini digolongkan pada penelitian kuantitatif dengan pengujian hipotesis. Jenis data yang digunakan adalah data kuantitatif dan kualitatif berupa laporan tahunan yang diperoleh dari www.idx.co.id. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI selama 4 tahun berturut-turut yakni dari tahun 2017 sampai dengan tahun 2020. Sedangkan sampel penelitian ditentukan dengan metode purposive sampling, total 148 sampel. Hasil penelitian ini menunjukkan bahwa variabel kepemilikan institusional dan komite audit berpengaruh positif terhadap pengungkapan emisi karbon. Variabel kinerja lingkungan berpengaruh negatif terhadap pengungkapan emisi karbon.]]>
<![CDATA[Pemanfaatan Informasi Akuntansi dalam Pengambilan Keputusan untuk Menjaga Sustainability Usaha ]]>
<![CDATA[Alim, Carissa Nadia]]>;
<![CDATA[Handoko, Jesica]]>
<![CDATA[ Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 7 No. 2 (2024): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Malang ]]>
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DOI: 10.33795/jraam..v7i2.006
<![CDATA[Abstract: Utilization of Accounting Information in Decision Making to Maintain Business Sustainability Purpose: This research aims to investigate how accounting information is utilised by a bakery as a basis for considering decision making to maintain business sustainability. Method: Qualitative approach by employing an exploratory method was executed, where data was obtained from interviews, observations, and documentation. Results: The research results show that the qualitative characteristics of accounting information that are considered useful for the bakery are timeliness and summarization. Apart from the use of accounting information, the bakery’s decision making is also based on experience and authority. Novelty: exploring the use of accounting information in decision making using qualitative methods. Contribution: the results of this study are expected to provide better knowledge for readers regarding how accounting information is used in the decision-making process to maintain business sustainability. Abstrak: Pemanfaatan Informasi Akuntansi dalam Pengambilan Keputusan untuk Menjaga Sustainability Usaha Tujuan: penelitian ini bertujuan mengetahui bagaimana informasi akuntansi digunakan sebuah perusahaan roti sebagai dasar pertimbangan dalam pengambilan keputusan dalam menjaga keberlangsungan usaha. Metode: pendekatan kualitatif melalui metode eksploratif digunakan, di mana pengumpulan data diperoleh dari wawancara, observasi, dan dokumentasi. Hasil: hasil penelitian ini menunjukkan bahwa karakteristik kualitatif informasi akuntansi yang bermanfaat bagi toko roti yang diteliti adalah ketepatan waktu dan sifatnya yang ringkas. Selain dari penggunaan informasi akuntansi, pengambilan keputusan toko roti juga didasarkan pada pengalaman dan kewenangan. Kebaruan: mengeksplorasi pemanfaatan informasi akuntansi dalam pengambilan keputusan dengan metode kualitatif Kontribusi: hasil penelitian ini diharapkan dapat memberikan pengetahuan yang lebih baik bagi pembaca terkait bagaimana informasi akuntansi digunakan dalam proses pengambilan keputusan untuk mempertahankan keberlanjutan usaha.]]>
<![CDATA[The effect of strategy, information asymmetry, and incentive scheme on budgetary slack in family business company ]]>
<![CDATA[Anneta, Janet]]>;
<![CDATA[Handoko, Jesica]]>
<![CDATA[ Journal of Accounting and Investment Vol 25, No 2: May 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i2.19857
<![CDATA[Research aims: This research focuses on testing the influence of implementing strategies by the company, the influence of information asymmetry that occurs between parties in the organization, and the incentive system applied in the organization to its employees.Design/Methodology/Approach: Computerized experimental research was conducted using a 2x2x2 mixed-subject research design, where there were two between-subject variables and one within-subject variable. Participants in this research were employees of family business companies involved in preparing the company budget. This test used the ANOVA analysis tool with Repeated Measurement.Research findings: This research provides results that the information asymmetry variable had a positive effect on the emergence of budgetary slack, while the variables of strategy, incentive scheme, and the interaction of each variable have not proven to influence the emergence of budgetary slack.Theoretical contribution/Originality: The experimental findings support the agency problem that arises from information asymmetry.Practitioner/Policy implication: By using practitioners conditioned in specific budgeting situations in experimental budget studies, this research provides practical implications for budgeting problems in business practice. In particular, it provides an overview of the factors that can influence budget gaps, and in this case, a business can condition its efforts in taking advantage of conditions to create the right budget. Apart from that, this research will be able to provide an overview of what treatments can encourage motivation and increase opportunities for the tendency to create budget slack.Research limitation/Implication: This study was limited to certain company sectors, and there is the possibility of a gap in understanding and interpreting the experimental scenario.]]>
<![CDATA[DELAY RED FLAG CONSTRUCTION COMPANY: CONTROL ANALYSIS WITH FOUR LEVER OF CONTROL ]]>
<![CDATA[Notoatmodjo, Brigitta]]>;
<![CDATA[Handoko, Jesica]]>
<![CDATA[ Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 6 No 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis ]]>
Publisher : <![CDATA[Kesatuan Press ]]>
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DOI: 10.37641/riset.v6i2.2118
<![CDATA[Despite extensive research on construction delays, this persistent issue continues to challenge the global construction industry. This case study aims to enhance the theoretical and practical understanding of management control systems (MCS) in construction firms by identifying the primary causes of project delays and examining the MCS components involved. A qualitative case study was conducted at a national private construction company (Jakons) to identify delay factors and propose solutions by linking them to MCS. The study focused on two Jakons projects that experienced delays, with primary data collected through interviews with five key informants directly engaged in MCS for the projects. Analysis of the interviews revealed common delay causes related to the project owner, consultants, labor, and materials. These causes were then connected to MCS practices and assessed using the four Levers of Control (LoC) framework, including Belief, Boundary, Diagnostic, and Interactive control systems. The study identified areas for improvement in MCS related to communication management, coordination, competence, and risk management that impact schedule delays. These findings provide valuable guidance for construction practitioners in planning and managing projects and offer insights to reassess MCS strategies to mitigate delays and achieve timely project completion.]]>
<![CDATA[EFFECT OF INTELLECTUAL CAPITAL AND OWNERSHIP STRUCTURE ON FIRM VALUE WITH CSE MEDIATOR ]]>
<![CDATA[Setiawan, Elizabeth Tanjung]]>;
<![CDATA[Handoko, Jesica]]>
<![CDATA[ Research In Management and Accounting (RIMA) Vol 7, No 2 (2024): December ]]>
Publisher : <![CDATA[Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia ]]>
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DOI: 10.33508/rima.v7i2.5325
<![CDATA[The objective of the study is determining the effect of intellectual capital and ownership structure on firm value through capital structure efficiency (CSE). Intellectual capital is measured using the Value Added Intellectual Coefficient (VAICTM), ownership structures is measured by percentage of managerial ownership and institutional ownership, company value is measured by Price to Book Value (PBV), and capital structure efficiency is measured by interest bearing debt to equity ratio (IBDER). The manufacturing companies registered on the IDX in 2019-2021 are the study objects. The data analysis technique uses multiple linear regression analysis with a path analysis model. The results of the study show that intellectual capital and institutional ownership effect on firm value directly, but managerial ownership has no effect on firm value. Intellectual capital and ownership structure do not affect firm value directly or mediate by capital structure efficiency]]>
