Articles
<![CDATA[THE EFFECT OF EMPLOYEE STOCK OPTION PLAN ON MARKET PERFORMANCE WITH FIRM PERFORMANCE AS INTERVENING VARIABLE ]]>
<![CDATA[Rachel Laudya]]>;
<![CDATA[Jesica Handoko]]>
<![CDATA[ Jurnal Akademi Akuntansi Vol. 2 No. 2 (2019): Jurnal Akademi Akuntansi (JAA) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jaa.v2i2.8976
<![CDATA[Employee Stock Option Plan (ESOP) merupakan surat kontrak dimana perusahaan akan memberikan hak kepada karyawannya untuk dapat membeli saham perusahaan dengan harga dan waktu tertentu. Program ini merupakan bentuk kompensasi yang dapat memotivasi serta menyelaraskan tujuan yang dinginkan oleh pihak prinsipal dan agen. Adanya kesamaan tujuan utama yang ingin dicapai akan memudahkan perusahaan dalam upaya peningkatan kinerja pasar perusahaan. Hubungan pengaruh antara ESOP dan kinerja pasar dapat dimediasi oleh variabel kinerja perusahaan yang diukur dengan return on asset dan return on equity. Kinerja perusahaan dapat menjadi sebuah jembatan dalam menunjukkan adanya pengaruh ESOP terhadap kinerja pasar.Penelitian ini bersifat kuantitatif dengan menggunakan data sekunder yakni laporan tahunan, dalam menguji dan menganalisis pengaruh ESOP terhadap kinerja pasar dengan kinerja perusahaan sebagai variabel mediasi. Penelitian ini menggunakan keseluruhan perusahaan yang menerapkan ESOP dari semua sektor yang terdaftar di Bursa Efek Indonesia tahun 2010-2017. Sampel penelitian berjumlah 64 data sampel yang dipilih dengan teknik purposive sampling. Teknik analisis data menggunakan analisis jalur.Hasil penelitian ini menunjukkan bahwa ESOP tidak memiliki pengaruh terhadap kinerja pasar perusahaan. ESOP tidak mempengaruhi kinerja perusahaan dengan pengukuran ROA namun memberikan pengaruh positif terhadap ROE. Dalam penelitian ini , kinerja perusahaan tidak mampu memediasi hubungan antara ESOP dan kinerja pasar]]>
<![CDATA[The Effect of Cognitive and Affective Aspects in Decision Making Using Balanced Scorecard ]]>
<![CDATA[JESICA HANDOKO]]>;
<![CDATA[GUDONO GUDONO]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 9, No 3 (2006): IJAR September 2006 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.158
<![CDATA[This study examines the effect of decision makers’ cognitive and affective aspects in decision making, especially when a firm implementing Balanced Scorecard (BSC). Cognitive aspect deals with decision makers’ cognitive capabilities and characteristics in utilizing all kinds of BSC measures, including common and unique measures. Affective aspect deals with negative emotions that often present in interpersonal relationships. There were three hypotheses being tested in a laboratory experiment using 2x2x2x2 mixed-subjects design. One hundred and sixty eight Accountancy and Management graduate students from Gadjah Mada University were randomly assigned in one of eight treatment cells.The results show that common and unique measures do have statistically significant effects on performance evaluation judgment and bonus allocation, and decision makers place greater emphasis on common than unique measures. These findings consistent with prior research that suggest sample with BSC knowledge will be able to utilizing both kinds of BSC measures. Although there were no statistically significant support for affect effect, this study provide important evidences for the BSC adopters to consider the makers’ cognitive (and affective) aspects if they want to pursue effective Balanced Scorecard.]]>
<![CDATA[The Usefulness of Capacity Cost Reports in Increasing Profit Performance: An Experimental Study ]]>
<![CDATA[Jesica Handoko]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 16, No 1 (2013): IJAR January 2013 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.265
<![CDATA[One of the recent innovations in modern managerial accounting is the practice of reporting unused capacity costs. This experimental study is conducted using a 2x2x2x2x12 mixed-subjects design aiming to answer: (1) whether reporting unused capacity cost is benefiting to decision maker, that will reduce unused capacity; (2) whether, by considering market demand fluctuation in long-term periods, decision makers who receive capacity cost reports will outperform the other decision makers who did not receive capacity cost reports; (3) whether a linear model could be used to reduce negative impact (decreasing profit) that is suggested to be caused by capacity cost reports; and (4) whether locus of control interacts with capacity cost report to influence companies’ profit performance.One hundred and fifty eight undergraduate students of FEUKWMS participated in this experiment after they were deemed to have passed the manipulation checks and answered the research questions in full. There are several findings: first, by considering the within-subject period, this experiment supports a previous study (Buchheit, 2003), which found significant influence from interaction of variable Period*Cap_Rep*Demand to capacity decision (F-value 2.5806, p-value <0.05); second, 12 periods of within-subject couldn’t prove the anchoring-and-adjustment bias which causes non-optimally capacity cost reports benefit; third, there is an emerging indication about the influence of linear model and/or locus of control on a company’s performance, although it isn’t statistically significant. This provides evidence that implementing modern management accounting innovations needs objective mathematical/statistical tools and/or subjective consideration that arise from decision makers’ locus of control.]]>
<![CDATA[KEPEMILIKAN MANAJERIAL & KOMISARIS INDEPENDEN SEBAGAI PEMODERASI KINERJA LINGKUNGAN DAN CSR TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Cameline Limanto]]>;
<![CDATA[Jesica Handoko]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 1 (2022): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v17i1.8641
<![CDATA[This study aims to test and analyze the influence of environmental performance and corporate social responsibility on the company's financial performance with corporate governance as moderation. Environmental performance is measured using PROPER ratings, financial performance is measured using return on equity, and return on sales, as well as corporate governance that is proxies with managerial ownership and independent commissioners. The research object used is a mining company registered in the Indonesia stock exchange period 2015-2019. Purposive sampling techniques and multiple linear data analysis techniques were used to obtain samples as well as to test hypotheses in this study. The results of this study showed that environmental performance has a significant positive effect on financial performance, while corporate social responsibility has no effect on financial performance, managerial ownership is not able to moderate the relationship of environmental performance to financial performance and independent commissioners are able to moderate the relationship of environmental performance and corporate social responsibility to financial performance.]]>
<![CDATA[PENGARUH SKEMA PEMBERIAN INSENTIF DAN HARGA DIRI TERHADAP BUDGETARY SLACK ]]>
<![CDATA[Patricia Patricia]]>;
<![CDATA[Teng Jesica Handoko]]>
<![CDATA[ Jurnal Akuntansi Bisnis Vol 15, No 2 (2022): Jurnal Akuntansi Bisnis ]]>
Publisher : <![CDATA[Universitas Bunda Mulia ]]>
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DOI: 10.30813/jab.v15i2.3185
<![CDATA[ABSTRACT: Every company has a future goal to be achieved and budget is a planning tool that often used by companies. Budgeting can help achieve this. In preparing the budget, superiors often involve subordinates to participate. This can result in budgetary slack because there is a conflict of interest between superiors and subordinates in preparing a budget where subordinates want to achieve personal goals by lowering targets and these goals are not in line with company goals. Budgetary slack can be influenced by the organization itself and the individuals involved. This study uses organizational factors, namely incentive schemes and individual factors, namely self-esteem. An experimental study with a 2x2 factorial design was conducted to determine the effect of incentive schemes (slack inducing and truth inducing) and self-esteem (low and high) and their interaction effect on budgetary slack. S1 students of Widya Mandala Catholic University Surabaya majoring in accounting for the 2018 and 2019 batches who have passed the budgeting and management accounting courses are selected by purposive sampling technique and they participate voluntarily. The research scenario given is the translation of letters into numbers. The hypotheses of this experimental study were tested using the ANOVA statistical tool. The research findings show that: (a) incentive schemes can affect the occurrence of budgetary slack, but (b) self-esteem and the interaction between incentive schemes and self-esteem have no effect on budgetary slack.Keywords: Budgetary Slack, Incentives Pay Scheme, Self-EsteemABSTRAK: Setiap perusahaan memiliki tujuan masa depan yang ingin dicapai dan anggaran adalah alat perencanaan yang sering digunakan oleh perusahaan. Penyusunan anggaran dapat membantu pencapaian tersebut. Dalam menyusun anggaran atasan sering melibatkan bawahan untuk ikut berpartisipasi. Hal ini dapat mengakibatkan budgetary slack karena terdapat konflik kepentingan antara atasan dan bawahan dalam menyusun anggaran dimana bawahan ingin mencapai tujuan pribadi dengan cara merendahkan target dan tujuan tersebut tidak selaras dengan tujuan perusahaan. Budgetary slack dapat dipengaruhi oleh organisasi itu sendiri maupun individu yang terlibat. Penelitian ini menggunakan faktor organisasi yaitu skema pemberian insentif dan faktor individu yaitu harga diri. Studi eksperimen dengan desain faktorial 2x2 dilakukan untuk mengetahui pengaruh skema pemberian insentif (slack inducing dan truth inducing) dan harga diri (rendah dan tinggi) serta efek interaksinya pada budgetary slack. Mahasiswa S1 Universitas Katolik Widya Mandala Surabaya jurusan akuntansi tahun angkatan 2018 dan 2019 yang telah lulus matakuliah penganggaran dan akuntansi manajemen dipilih dengan teknik purposive sampling dan mereka berpartisipasi secara sukarela. Skenario penelitian yang diberikan yaitu penerjemahan huruf ke dalam angka. Hipotesis penelitian eksperimem ini diuji dengan menggunakan alat statistik ANOVA. Temuan penelitian menunjukkan bahwa: (a) skema pemberian insentif dapat mempengaruhi terjadinya budgetary slack, tetapi (b) harga diri maupun interaksi antara skema pemberian insentif dan harga diri terbukti tidak memiliki pengaruh terhadap budgetary slack.Kata Kunci: Budgetary Slack, Skema Pemberian Insentif, Harga Diri]]>
<![CDATA[THE SOP ANALYSIS AND DESIGN OF INCOME REPORTING SYSTEM FROM ARTICLE 21 AND 23 ]]>
<![CDATA[Elisabeth Yuliana Haki]]>;
<![CDATA[Jesica Handoko]]>
<![CDATA[ Research In Management and Accounting (RIMA) Vol 5, No 2 (2022): December ]]>
Publisher : <![CDATA[Faculty of Business, Widya Mandala Surabaya Catholic University, Indonesia ]]>
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DOI: 10.33508/rima.v5i2.4269
<![CDATA[The object of research is PT PMTextile which is engaged in the textile industry. The company's SOP is irrelevant to the company's current practices and is not yet in accordance with tax regulations. This research aims to analyze and redesign the SOP of the income tax reporting system article 23 and 21. The problems are there is no SOP correction of periodic income tax return, there is no authorization, the documents are still less relevant, references to SOP regulations and policies are not appropriate. Lastly, there is no independent checking, the signing of tax returns and SOP of income tax reporting article 23 has not used e-bupot. This research aims to analyze and redesign the SOP to improve internal control. This research uses a type of qualitative descriptive research. The result is to adjust the company's SOP to the company's condition and redesign it, add checking and authorization activities, changes in document flow, adjustment of references to regulations and policies SOP in accordance with tax regulations, and the proposed SOP correction of periodic income tax return article 23 and 21. PT PMTextile is expected to conducts a routine evaluation of its SOP and update tax regulations.]]>
<![CDATA[Pendampingan Penerapan Checklist Kepatuhan pada POS Siklus Pembelian Non Bahan Baku dalam Persiapan ISO 9001:2015 ]]>
<![CDATA[Ceicilia Bintang Hari Yudhanti]]>;
<![CDATA[Tineke Wehartaty]]>;
<![CDATA[Bernadetta Diana Nugraheni]]>;
<![CDATA[Jesica Handoko]]>
<![CDATA[ I-Com: Indonesian Community Journal Vol 2 No 3 (2022): I-Com: Indonesian Community Journal (Desember 2022) ]]>
Publisher : <![CDATA[Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang ]]>
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DOI: 10.33379/icom.v2i3.1545
<![CDATA[PT JIMAS bergerak dalam industri manufaktur tekstil dan secara khusus menghasilkan produk mop dan blanket yarn. PT JIMAS memiliki checklist kepatuhan prosedur dan dokumen untuk pembelian Non Bahan Baku (NBB) namun belum diimplementasikan oleh perusahaan. Checklist prosedur dan dokumen kepatuhan ini perlu dilakukan agar karyawan bagian pembelian NBB dapat mematuhi Prosedur Operasional Standar siklus pembelian NBB. Tujuan kegiatan pengabdian kepada masyarakat ini adalah membuatkan video tutorial tentang tata cara penggunaan atau pengisian checklist kepatuhan prosedur dan dokumen pembelian NBB. Video tutorial diperlukan untuk memberikan arahan kepada karyawan bagian pembelian NBB mengenai tata cara menggunakan atau mengisi daftar pengecekan kepatuhan prosedur dan dokumen NBB. Kegiatan lain yang dilakukan adalah melakukan pendampingan kepada karyawan bagian pembelian NBB. Pendampingan kepada karyawan diperlukan agar karyawan bagian pembelian NBB dapat mengisi checklist kepatuhan prosedur dan dokumen siklus pembelian NBB yang disesuaikan dengan kebijakan perusahaan. Checklist kepatuhan prosedur pembelian NBB sebanyak 4 buah dan checklist kepatuhan penggunaan dokumen pembelian NBB sebanyak 11 buah yang didapatkan dari hasil pengabdian masyarakat pada PT JIMAS.]]>
<![CDATA[Pengaruh Investment Opportunity Set, Persistensi Laba, Struktur Modal Terhadap Kualitas Laba ]]>
<![CDATA[Ciellie Christabelle Santoso]]>;
<![CDATA[Jesica Handoko]]>
<![CDATA[ Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 18, No 2 (2022): October ]]>
Publisher : <![CDATA[Research Institution and Community Service Universitas Wijaya Kusuma Surabaya ]]>
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DOI: 10.30742/equilibrium.v18i2.2220
<![CDATA[This study aims to measure the degree of impact of investment opportunities by using the price-to-earnings ratio, measuring persistence by calculating the difference between current period's earnings before tax (EBT) and previous period's profits and then dividing by company assets. Meanwhile, capital structure is measured by dividing the amount of capital by the total debt or debt-to-equity ratio (DER). This study used quantitative methods. Samples are obtained by applying purposive sampling methods, i.e. selecting samples according to various predetermined criteria. The sample for this study is 210 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018-2020. The result of this study is that there is no effect between the investment opportunity set (IOS) and the quality of the profits obtained. Bottom line, investors don't always use the IOS value parameter when making investment decisions. The quality of a company's profits has a negative impact on the durability of profits. From these results it can be said that if a company has a good level of consistency, it will improve the quality of its profits. Capital structure has a negative impact on profit quality. This means that the higher the value of the company's assets, the lower the quality of the company's profits through debt financing.]]>
<![CDATA[Evaluasi Kepatuhan POS Pembelian Perusahaan Tekstil dalam Persiapan Sertifikasi ISO 9001:2015 ]]>
<![CDATA[Tineke Wehartaty Wehartaty]]>;
<![CDATA[Jesica Handoko]]>;
<![CDATA[Ceicilia Bintang Hari Yudhanti]]>;
<![CDATA[Bernadetta Diana Nugraheni]]>
<![CDATA[ Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis ]]>
Publisher : <![CDATA[Politeknik Caltex Riau ]]>
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DOI: 10.35143/jakb.v16i1.5843
<![CDATA[The research object is PT Jimas, a textile waste processing manufacturing company, where PT Jimas is in preparation for ISO 9001:2015 certification. During the COVID 19 pandemic, PT Jimas remained fully operational in accordance with government regulations and underwent changes in procedures and documents in its purchasing cycle. One of the things assessed in ISO 9001: 2015 certification is compliance with the implementation of existing SOPs. Purchasing cycle SOP compliance audit, manufacturing companies can check the conformity of the management system with the audit criteria, namely the required material standards, the company's purchasing management system, supplier requirements and others. This research is expected to contribute to PT Jimas, especially in measuring compliance in the implementation of the purchase cycle SOP, by designing a Purchase Cycle Compliance checklist, starting from the initial supplier selection procedure to paying purchase debts.The research was conducted using descriptive qualitative methods, namely interviews and checking related documents. The results of this study are that PT Jimas is quite compliant in carrying out procedures and using purchasing documents, but in the context of adjusting to changes related to the COVID 19 pandemic, PT Jimas requires socialization of the latest SOP purchasing cycle. The socialization of the implementation of the SOP purchasing cycle is expected to increase PT Jimas' compliance and be useful in preparation for obtaining ISO 9001: 2015 certification.]]>
<![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]]>
