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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Widya Manajemen & Akuntansi Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Riset Akuntansi dan Keuangan Kompartemen : Jurnal Ilmiah Akuntansi Research In Management and Accounting (RIMA) Jurnal Bisnis dan Akuntansi Jurnal Aplikasi Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Abdimas Ekonomi dan Bisnis Jurnal Abdimas Kartika Wijayakusuma Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
Jesica Handoko
Universitas Katolik Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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FINANCIAL SLACK AND VOLUNTARY REPORTING ON STOCK DECISION: EXPERIMENTAL STUDY Handoko, Jesica; Tambunan, Sihar Tigor B.; Yudhanti, Ceicilia Bintang Hari
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v26i2.2500

Abstract

The high increase in the number of young investors in the Indonesian capital market encourages the need to conduct research regarding what investors or potential investors consider when making decisions. Previous research shows the need to use primary data that not only includes rational and irrational factors, but also considers accounting information, both internal and published to external parties. The current research aims to prove whether financial slack and voluntary reporting will support stock investment decisions made by young investors. An experimental research witH2x2between-subjects design is conducted to provide empirical support regarding the usefulness of internal and external information in stock investment decisions. The sample was 93 undergraduate students majoring in Accounting who had at least taken or were currently taking courses related to Stock Investment. Some of them are regular visitors to the Investment Clinic from the Business Faculty in Surabaya. Sixty-three data from participants who successfully answered the manipulation check questions were processed to answer the research hypothesis. The statistical tool analysis of variance is used to test the hypothesis. Research findings show that financial slack was not influencing stock investment decisions, while voluntary reporting in the form of Sustainability Reporting is proven to influence stock investment decisions of young participants. Another result is the interaction effect of financial slack and voluntary reporting on stock investment decisions, which shows the importance of disclosure about the use of slack resources because it will influence investor decisions
Pendampingan Untuk Evaluasi Kepatuhan Prosedur Operasional Standar Pada Siklus Produksi Barang Jadi PT JIMAS Gresik Nugraheni, Bernadetta Diana; Handoko, Jesica; Wehartaty, Tineke; Yudhanti, Ceicilia Bintang Hari; Lindrawati, Lindrawati
Jurnal Abdimas Kartika Wijayakusuma Vol 5 No 3 (2024): Jurnal Abdimas Kartika Wijaya Kusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v5i3.478

Abstract

Artikel ini membahas kegiatan pengabdian masyarakat industri untuk membantu staf akuntansi PT. JIMAS dalam meningkatkan kepatuhan staf operasional terkait implementasi siklus barang jadi di PT. JIMAS Gresik. PT. JIMAS adalah perusahaan tekstil di Kecamatan Driyorejo, Gresik yang membutuhkan pelaksanaan prosedur operasional yang terstandardisasi agar memudahkan kontrol dan mengurangi kelalaian atau kerugian yang telah dan/atau akan terjadi. Kegiatan pengabdian masyarakat ini dimulai dari evaluasi terhadap prosedur operasional standar (POS) pada siklus produksi perusahaan yang dikembangkan dari tim penelitian sebelumnya, untuk memastikan kesesuaian antara POS yang ada dengan kebutuhan praktik dalam pabrik. Pendampingan menunjukkan bahwa terdapat peningkatan efektivitas dalam mendeteksi risiko yang mungkin timbul.
Analisis Environment, Social, Governance dan Struktur Kepemilikan Terhadap Nilai Perusahaan Dengan Pemoderasi Kekuatan CEO Handoko, Jesica; Pradinata, Ingrid Agustina; Mokoginta, Dirgantara Dahana
Jurnal Akuntansi Keuangan dan Bisnis Vol 17 No 2 (2024): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v17i2.6243

Abstract

The long-term sustainability of a company really depends on how the company maintains its company value. Companies can increase their value by taking care environmental, social and governance (ESG. An ownership structure that includes managerial ownership and institutional ownership can grow company value. This research is quantitative research which aims to evaluate the components that influence company value. The object of this research is non-financial sector companies listed on the Indonesia Stock Exchange in 2020-2022 and publishing ESG score data. The sample in this study consisted of 170 samples selected using purposive sampling technique. The data sources used are annual reports along with company financial reports. The data analysis technique in this research uses multiple linear regression analysis. The results of this research show that institutional ownership has a positive impact on company value, while environmental, social, governance and managerial ownership have no impact on company value. The results moderated by CEO power show that the environment, social, governance and ownership structure in terms of institutional ownership and managerial ownership do not have an impact on firm value, indicating that CEO power is not able to strengthen the relationship between environment, social, governance and ownership structure, both institutional ownership and managerial ownership. on company value.
PENGARUH IMPLEMENTASI GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING TERHADAP SUSTAINABLE DEVELOPMENT Santoso, Millenia Antonia Samantha; Handoko, Jesica
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.8049

Abstract

Untuk menjamin keberlangsungan perusahaan, ketersediaan sumber daya serta mengurangi masalah lingkungan, perusahaan perlu memperhatikan aspek lingkungan dan sosial.  Penelitian ini bertujuan untuk mengetahui pengaruh implementasi green accounting dan material flow cost accounting terhadap sustainable development. Sampel penelitian adalah 223 data tahun penelitian dari perusahaan sektor manufaktur di Bursa Efek Indonesia untuk periode 2019-2022 yang dipilih dengan teknik purposive sampling. Data sekunder diolah dengan analisis regresi linear berganda menggunakan program SPSS. Hasil penelitian menunjukkan bahwa Green Accounting yang diukur dengan variabel dummy dan rasio biaya lingkungan ditemukan berpengaruh positif signifikan terhadap sustainable development, sedangkan material flow cost accounting tidak berpengaruh terhadap sustainable development. Penelitian ini berimplikasi manajemen perusahaan yaitu pada kebutuhan strategi hijau atau strategi terkait lingkungan karena hal ini berdampak pada sustainable development perusahaan.
ANALISIS ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG), CORPORATE CASH HOLDINGS, DAN NILAI PERUSAHAAN Carmenita, Bernadette; Handoko, Jesica; Mokoginta, Dirgantara Dahana
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.524

Abstract

Implementing environmental, social, and governance (ESG) activities is considered a consideration for current investments because ESG proves a company's responsibility to investors and the social environment. The application of ESG is thought to produce useful scores for investors and influence company value either directly or mediated by Corporate Cash Holdings (CCH). In contrast, with ESG, CCH can be controlled and create company legitimacy. This research is a quantitative study that examines the influence of ESG and CCH on company value as well as the influence of ESG on company value, with CCH as a mediator. The research objects used are non-financial sector companies listed on the IDX and divided into manufacturing and non-manufacturing sectors in the 2020-2022 period—the analysis technique uses multiple linear regression analysis methods and the Sobel test. The research results show that ESG has a significant influence on company value. Regarding the CCH variable, the results show a negative but significant effect on company value, while ESG has a positive and significant impact on company value through CCH as mediation.
Green advantage, integrated reporting, and carbon disclosure on firm value Wijaya, Joshua Arta Iwan; Handoko, Jesica
Journal of Contemporary Accounting Volume 7 Issue 1, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss1.art2

Abstract

This study aims to examine the effect of green competitive advantage, integrated reporting, and carbon disclosure on firm value, with state ownership as a moderating variable. The object of this research is all manufacturing companies listed on the Indonesia Stock Exchange, spanning the period from 2021 to 2023. The population of manufacturing companies listed on the Indonesia Stock Exchange and the samples processed consisted of 438 companies, excluding outlier data from 18 companies. The analysis technique employs legitimacy and agency theory, examining the independent variable and the dependent variable in the presence of moderating variables and control variables, including firm size, leverage, and profitability. The results of this study indicate that a green competitive advantage has a positive but insignificant effect on firm value. In contrast, integrated reporting has a negative but insignificant effect on firm value. In contrast, carbon disclosure has a negative and significant effect on firm value. This study also examines moderation by creating interaction variables and assessing their impact on firm value as the dependent variable. There are three interaction variables: green competitive advantage with state ownership, integrated reporting with state ownership, and carbon disclosure with state ownership. The results of testing the effect of the interaction variables were found to be negatively insignificant, positively insignificant, and negatively significant. The discarded outlier data and measures used may have affected the results of this study.
DELAY RED FLAG CONSTRUCTION COMPANY: CONTROL ANALYSIS WITH FOUR LEVER OF CONTROL Notoatmodjo, Brigitta; Handoko, Jesica
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 6 No. 2 (2024): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v6i2.2118

Abstract

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.
DETERMINAN STRUKTUR MODAL: ANALISIS SEBELUM DAN PADA MASA COVID-19 Dwiyanti, Rosalia Elsa; Handoko, Jesica
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.309

Abstract

Companies must be able to combine their capital structure through internal and external funding to maximize company value while minimizing costs. This research examines the factors of ownership structure, asset structure, and liquidity on capital structure and differences in influence before and during the Covid-19 pandemic. This research uses a quantitative design with multiple linear regression analysis. Testing was carried out on manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2021 period with a sample of 447 data with a distribution of 228 data for 2018-2019 and 219 data for 2020-2021. The study's results proved that institutional ownership and managerial ownership did not affect capital structure, capital structure was negatively affected by asset structure, and liquidity was negatively affected. No differences in ownership, asset structure, or liquidity were found before and during the Covid-19 pandemic. The results of this research provide relevant theoretical contributions to agency theory, pecking order theory, and relevant trade-off theory.
Pengaruh Akuntansi Manajemen Lingkungan, Inovasi Hijau, dan Biaya Lingkungan Terhadap Nilai Perusahaaan Budiono, Stefannie; Handoko, Jesica
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 14 No. 2 (2025): Nominal September 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v14i2.82949

Abstract

High corporate value is the ultimate goal of a company. However, companies need to consider environmental issues in achieving corporate value. This study hypothesizes that several environmental factors, such as environmental management accounting, green innovation, and environmental costs, can be tested against the dependent variable of corporate value. This quantitative study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023 as its research subjects. Multiple regression analysis was used in this study. The findings indicate that environmental management accounting and environmental costs do not influence corporate value, while green innovation has a positive influence on corporate value. The implications of this study are that companies need to support the development of green innovation, which is believed to enhance corporate value. Additionally, the results of this study encourage companies to consider factors beyond environmental management accounting and environmental costs in enhancing corporate value. Keywords: Environmental Management Accounting, Green Innovation, Environmental Cost, Firm Value  ABSTRAK Nilai perusahaan yang tinggi merupakan tujuan akhir perusahaan. Namun perusahaan perlu memperhatikan isu lingkungan dalam mencapai nilai perusahaan. Penelitian ini menduga beberapa faktor lingkungan, seperti akuntansi manajemen lingkungan, inovasi hijau, dan biaya lingkungan yang dapat diuji terhadap variabel dependen nilai perusahaan. Penelitian kuantitatif ini menggunakan dengan objek penelitian perusahaan manufaktur yang terdaftar di BEI periode tahun 2021-2023. Teknik analisis regresi berganda digunakan dalam penelitian ini. Temuan penelitian menunjukkan bahwa akuntansi manajemen lingkungan dan biaya lingkungan tidak memiliki pengaruh terhadap nilai perusahaan, sedangkan inovasi hijau memiliki pengaruh positif terhadap nilai perusahaan. Implikasi penelitian ini adalah perusahaan perlu mendukung pengembangan inovasi hijau yang diduga mampu meningkatkan nilai perusahaan. Selain itu, hasil penelitian ini juga mendorong perusahaan untuk mempertimbangkan faktor selain akuntansi manajemen lingkungan dan biaya lingkungan dalam meningkatkan nilai perusahaan. Kata Kunci: Akuntansi Manajemen Lingkungan, Inovasi Hijau, Biaya Lingkungan, Nilai Perusahaan
THE SOP ANALYSIS AND DESIGN OF INCOME REPORTING SYSTEM FROM ARTICLE 21 AND 23 Haki, Elisabeth Yuliana; Handoko, Jesica
Research In Management and Accounting (RIMA) Vol. 5 No. 2 (2022): December
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v5i2.4269

Abstract

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.
Co-Authors Alim, Carissa Nadia Andreas, Lidya Angelina Angelina Angkoso, Annabela Anneta, Janet Basuki , Bernadetta Diana Nugraheni Bhinga Primaraharjo Budiono, Stefannie Carmenita, Bernadette Ceicilia Bintang Hari Yudhanti Chandra, Jesica Amalia Devi Yanti, Devi Dwiyanti, Rosalia Elsa Elyastuti, Cintya Cindy Esa, Ariston Oki Florencia, Vania Haki, Elisabeth Yuliana Handoyo, Jason Jonathan Harimurti, Yohanes I Made Narsa Lindrawati Lindrawati Linggardjaja, Irene Kristanti Martha, Nessi Felicia Mokoginta, Dirgantara Dahana Notoatmodjo, Brigitta Pradinata, Ingrid Agustina Rahelliamelinda, Liangchui Riandy Sugiharto Cahyadi Ricky Ivan Anggono S. Patricia Febrina Dwijayanti Santoso, Karina Santoso, Millenia Antonia Samantha Santoso, Victor Setiawan, Elizabeth Tanjung Sihar Tigor Benjamin Tambunan Wehartaty, Tineke Wijaya, Joshua Arta Iwan Yudi, Antony