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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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PENGARUH VOLATILITAS PENJUALAN dan KINERJA LABA TER-HADAP INFORMASI ASIMETRI DENGAN KUALITAS PELAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN LQ 45 Martha, Nessi Felicia; Handoko, Jesica; Harimurti, Yohanes
Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i1.2551

Abstract

The financial statements are required for internal and external interests, especially for investors and creditors. The parties need some information about the company as well as information liaison between the two. In practice, it still happens of information asymetry, thats means imbalance of information between managers as information providers and investors as users of infor-mation. The cause of the asymmetry information is affected by some factors , one of the factors that lead to information asymmetry is the volatility of sales and profit performance. Information asymmetry will affect the decision making and operational market. Therefore, it required an effort to overcome the information asymmetry. The quality of financial reporting quality reduces infor-mation asymmetry. This study aimed to examine the effect of the volatility of sales and profit performance of the information asym-metry through financial reporting. The dependent variable of this study is asymmetry information, the independent variables of this study is the volatility of sales and profit performance and also there intervenes variable is the quality of financial reporting. This study took a sample of manufacturing companies listed on the Stock Exchange in LQ 45. Analysis in this study using path analysis. The results of this study indicate that the volatility of sales is not significant but has a positive direction to the infor-mation asymmetry through the quality of financial reporting and the pofit performence is not significant but has a negative direc-tion of the asymmetry of information through the quality of financial reporting.
EVALUASI PENERAPAN TAX PLANNING DALAM UPAYA MENINGKATKAN EFISIENSI PEMBAYARAN BEBAN PAJAK PENGHA-SILAN DAN PAJAK PERTAMBAHAN NILAI PADA PT. AAI Yanti, Devi; Handoko, Jesica; Dwijayanti, S, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol. 7 No. 1 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i1.2553

Abstract

Tax planning is the process of organizing a business taxpayer that his tax debt, both income tax and other taxes, is in a posi-tion most minimal, all in accordance with the provisions of the tax laws as well as commercially. Accordingly, this study will evalu-ate the implementation of tax planning that has been done by PT. AAI as aluminum distributor company in Surabaya, in an effort to improve the efficiency of the burden of payment of Income Tax and Value Added Tax in accordance with prevailing tax regula-tions during 2012. Among the rules it is Law. 36 Year 2008 on Income Tax and Law. 42 Year 2009 on Value Added Tax. During this time , the implementation of tax planning efforts conducted by PT. AAI is not optimal. This research is a descriptive study with a case study approach. The data used in this study is qualitative data in the form of data that contains the condition of the company and quantitative data in the form of data in the form of documents, or the list of numbers that can be calculated. The data obtained from literature and field studies obtained through observation, interviews, and documentation. The results of the study showed that the costs incurred by the company and included in the Commercial Income Statement are not all included in the Fis-cal Income Statement and exempt income included as an addition to income tax. In addition, tax planning VAT is also not optimal because of the outstanding customer receivables can affect VAT payments and payments related to the effort creditable input VAT charged but not included. The evaluation results showed the company can improve the efficiency of the payment burden of Rp 8,358,357.00 Income Tax and Value Added Tax of Rp 1,073,209.00.
PENGARUH LABA, ARUS KAS dan ECONOMIC VALUE ADDED TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR PROSPECTOR dan DEFENDER Andreas, Lidya; Handoko, Jesica; Harimurti, Yohanes
Jurnal Akuntansi Kontemporer Vol. 7 No. 2 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i2.2555

Abstract

Miles and Snow (1978, in Habbe and Hartono, 2001) classify corporate strategy into four typologies: prospector, defender, analyz-er, and a reactor where prospector and defender was at its extreme. Return the stock as a aims the investor will be different for the company due the defender and prospector how to operate the two companies mutually contradictory. This research aims to test the influence of earnings, cash flow, and economic value added of return stocks as an indicator for investors to predict the return on the company’s stock prospector and defender. This empirical study using consolidated financial report data and information from the Indonesian Capital Market Directory for all manufacturing companies listed on the Indonesian stock exchange. A grouping of companies in the prospector and defender using common factor analysis in accordance with previous research. Earnings, cash flow, and EVA is measured by the weighted average of ordinary shares outstanding. The results showed that only the operating cash flow has the effect on the return on the company’ stock prospector. While in the company of a defender, all variables have no effect on the return of shares. This shows there are still many other variables that can affect the return of shares. In addition the research indicates that the use of the strategy of the prospector and defender influencing variables can be the main indicator in predicting the return of shares.
PENGARUH KEPERCAYAAN DAN TIPE STANDAR (US GAAP DAN IFRS) TERHADAP KEPUTUSAN INVESTOR NON PROFESIONAL Elyastuti, Cintya Cindy; Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol. 7 No. 2 (2015)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v7i2.2558

Abstract

Non-professional investor decisions are influenced by various factors. This experimental research is using 2x2 between subjects factorial design that aims to investigate the influence of type of standards (US GAAP and IFRS) and trust of the financial report-ing system to the decision of non-professional investors. Type of standard and trust of the financial reporting system are use to be independent variables, where the type of accounting standards is manipulated variable and trust of the financial reporting system is a measured variable. The instrument in this study using the example of experimental materials by Bailey and Sawers (2012) that adapted by researchers. Sixty-seven students magister of accounting (S2) Airlangga University Surabaya who analyzed two simi-lar companies are presented using either rules-based (US GAAP) and principles- based (IFRS) are available and complete. The analysis technique for hypothesis testing using Analysis of Variance (ANOVA) and t test. Results of the study after the trust are classified into more trust and less trust shows that the type of standard or trust alone does not affect investment decisions (alloca-tion of investment funds). Interaction between type of standard and trust influence investment decisions. However, non-professional investors are more trust and less trust in the current financial reporting system does not provide a different decision on the financial statements which use the principles-based and rules-based standards.
TIME-DRIVEN ACTIVITY-BASED COSTING DALAM PENETAPAN HAR-GA POKOK SEWA KAMAR DAN PROFITABILITAS PELANGGAN PADA HOTEL BINTANG 2 DAN 3 Linggardjaja, Irene Kristanti; Handoko, Jesica; Oki, Ariston
Jurnal Akuntansi Kontemporer Vol. 4 No. 2 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i2.2611

Abstract

Hospitality businesses are growing so fast today, therefore a company needs accurate cost information for management’s deci-sion making. The traditional and ABC method’s shortcoming had led expertise to develop a better cost calculation method, Time-Driven Activity-Based Costing (TDABC). These qualitative research objectives were to try out and compare TDABC method im-plementation to calculate product cost and customer’s profitability in 2 stars and 3 stars hotel. The research objects are 88 Hotel Embong Malang Surabaya as 2 stars hotel and Grand Hotel Surabaya as 3 stars hotel. The research design is exploratory research with no hypothesis. This research used financial data and another qualitative data which are obtained directly through documenta-tion, interview, and direct observation in research objects. The data was analyzed by calculate product cost and customer’s profita-bility with traditional method and TDABC method. The research results showed that TDABC method is more suitable for 3 stars hotel than 2 stars hotel in calculating product cost because of high diversity product in 3 stars hotel. The results also showed that TDABC method doesn’t give a big impact in calculating customer’s profitability due to low diversity customers in both research objects.
PENGARUH KARAKTERISTIK PERSONAL AUDITOR TERHADAP TINGKAT PENERIMAAN AUDITOR ATAS PENYIMPANGAN PERILAKU DALAM AUDIT Angkoso, Annabela; Handoko, Jesica; Harimurti, Yohanes
Jurnal Akuntansi Kontemporer Vol. 5 No. 2 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i2.2619

Abstract

The cornerstone of the auditing process in the form of audit results. The audit results will be made to produce a final decision is referred to the audit judgment. An auditor to generate audit judgment will also be influenced by several factors such as gender, obedience pressure, task complexity, experience of audit and audit expertise. On the research conducted, aimed to analyze the influ-ence of gender, obedience pressure, task complexity, audit experience and expertise of an auditor in the audit of the audit judgment result of the audit. This study uses the respondent auditor who worked in Public Accounting Firm IPAI listed on the website in 2012 using questionnaires as much as 91 questionnaire as a research object. From research conducted shows that obedience pres-sure, task complexity, skills audit has an influence on by an auditor in public accounting firm in Surabaya, while gender, experi-ence shows audit results had no influence on by an auditor who works in the Office of the Public Accountant in Surabaya audit judgment.
EFEKTIVITAS PETA STRATEGI DALAM ALOKASI BIAYA: SUATU EKSPERIMEN BERBASIS INTERNET Handoko, Jesica; Narsa, I Made; Basuki, Basuki
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3199

Abstract

Research Purposes. This study aims to test whether there are differences in resource cost allocations when decision makers receive negative or positive information.Research Methods. This research with a 2x3x2 mixed subject design was conducted using an internet-based experimental application with the final result of 132 participants who passed the manipulation check.Research Results and Findings. The study results do not show differences in resource cost allocations when there are differences in performance achievement. The effectiveness of the strategy map is proven to be significant when the decision makers get the strategy map visualization, that is, there is no excessive allocation compared to those in the group without the strategy map visualization.
Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan dengan Tanggung Jawab Sosial sebagai Pemediasi Handoko, Jesica; Santoso, Victor
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 1 (2023): Nominal April 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i1.56571

Abstract

ABSTRACTThis study aims to examine the influence of green accounting to environmental performance with corporate social responsibility (CSR) mediation. The object of research is manufacturing companies listed on the Indonesia Stock Exchange from 2019-2021, namely 132 samples of manufacturing companies selected through a purposive sampling technique. Sources of data are obtained from the company's annual and sustainability reports as well as PROPER ratings. The results of the path analysis test show that green accounting has a negative effect on the company's financial performance, while environmental performance has a positive effect on the company's financial performance. The results also show that green accounting has a positive effect on financial performance through CSR as mediation, while the effect of environmental performance cannot be mediated by CSR. The findings conclude that the more environmental costs incurred to support green accounting through CSR activities, the firm's financial performance will improve. The higher the company's environmental performance (PROPER rating) will encourage the company's CSR activities, but it has not yet affected the company's financial performance.Keywords: Green Accounting, Environmental Performance, Financial Performances, Corporate Social ResponsibilityABSTRAKPenelitian ini bertujuan menguji pengaruh akuntansi hijau terhadap kinerja lingkungan dengan tanggung jawab sosial sebagai pemediasi. Objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2021 yaitu 132 sampel tahun perusahaan yang dipilih melalui teknik purposive sampling. Sumber data diperoleh dari laporan tahunan dan keberlanjutan perusahaan serta peringkat PROPER. Hasil uji analisis jalur menunjukkan bahwa akuntansi hijau berpengaruh negatif terhadap kinerja keuangan perusahaan, sedangkan kinerja lingkungan berpengaruh positif terhadap kinerja keuangan perusahaan. Hasil penelitian juga menunjukkan bahwa akuntansi hijau memiliki pengaruh positif terhadap kinerja keuangan melalui tanggung jawab sosial sebagai mediasi, sedangkan pengaruh kinerja lingkungan tidak dapat dimediasi oleh  tanggung jawab sosial . Temuan menyimpulkan bahwa semakin banyak biaya lingkungan yang dikeluarkan untuk mendukung akuntansi hijau melalui aktivitas  tanggung jawab sosial perusahaan, akan meningkatkan kinerja keuangan perusahaan. Makin tinggi kinerja lingkungan (peringkat PROPER) perusahaan akan mendorong dilakukannya aktivitas  tanggung jawab sosial perusahaan, akan tetapi belum mempengaruhi kinerja keuangan perusahaan.Kata Kunci: Akuntansi Hijau, Kinerja Lingkungan, Kinerja Keuangan, Tanggung Jawab Sosial
PENGARUH STRUKTUR KEPEMILIKAN DAN ESG TERHADAP EFISIENSI MODAL INTELEKTUAL Santoso, Karina; Handoko, Jesica
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
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.v8i2.379

Abstract

The progress of the current era of globalization is slowly changing the company's view from a labor-based business to a knowledge-based business. The knowledge-based business is based on the ability and proficiency of the company's individuals. This is what makes the company focus on increasing intellectual capital. Several factors, such as ownership structure and Environmental, Social and Governance (ESG) activities, are thought to influence the efficiency of intellectual capital because both reflect the entity's intellectual capital. This research aims to determine the effect of ownership structure (managerial ownership, institutional ownership, foreign ownership, government ownership) and ESG activities on the intellectual capital efficiency of non-financial sector companies listed on IDX in 2018-2022. The purposive sampling technique was used and resulted in 78 companies that met the criteria. The research was conducted using multiple linear regression analysis via SPSS 23. The results of the research show that managerial ownership does not affect intellectual capital efficiency. The research results also reveal that institutional ownership and ESG activities have a positive effect on intellectual capital efficiency. On the other hand, foreign ownership and government ownership have a negative effect on intellectual capital efficiency. The results of the research provide an overview for companies regarding the influence of ESG activities on company reputation, contribution, and quality. On the other hand, ownership variables can provide an overview of the company regarding the influence of share ownership on company decisions.
Pendampingan Penerapan Checklist Kepatuhan Pada Pos Pelaporan Pajak Pertambahan Nilai Pada Perusahaan Tekstil Surabaya Hari Yudhanti, Ceicilia Bintang; Wehartaty, Tineke; Nugraheni, Bernadetta Diana; Handoko, Jesica; Lindrawati, Lindrawati
Jurnal Abdimas Ekonomi dan Bisnis Vol. 4 No. 1 (2024): Jurnal Abdimas Ekonomi Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/abdiekbis.v4i1.2968

Abstract

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
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