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All Journal Jurnal Widya Manajemen & Akuntansi Jurnal Bisnis dan Akuntansi AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Abdimas Ekonomi dan Bisnis Jurnal Abdimas Kartika Wijayakusuma Peka: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung
Ceicilia Bintang Hari Yudhanti
Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT 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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Analisis Kinerja Operasi Perusahaan yang Melakukan Merjer atau Akuisisi Yudhanti, Ceicilia Bintang Hari
Jurnal Widya Manajemen & Akuntansi Vol 5, No 1 (2005)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB)

Abstract

The aim of this study is to analyze operating performance of merger or acquisition firms. Commonly, the motivation of company to commit merger or acquisition is to reach synergy. Moreover, this synergy in particular way can be analyzed by company's operating performance. This study uses financial ratios to measure company performance.
Drivers of social responsibility disclosure: the moderation of the president director's busyness and political connections Ceicilia Bintang Hari Yudhanti; Bambang Tjahjadi
Asian Journal of Accounting Research Volume 6 Issue 3
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-11-2020-0126

Abstract

This study aims to examine the effect of company size on social responsibility disclosure. In addition, this study examines the president director's busyness and political connections in moderating the association between company size and disclosure of corporate social responsibility.The data used in this study were secondary data which included 1,165 observations (company-year). The analysis technique used was multiple regression method and the analysis was carried out by employing STATA software.Researchers found that company size has a positive effect on social responsibility disclosure. The busyness of the president directors and companies connected to politics significantly weakens the association between company size and disclosure of social responsibility.This study uses only one measure of the driving force of social responsibility disclosureThis study contributes to the social responsibility literature by examining the effect of company size on social responsibility. Information on social responsibility disclosure has been carried out by companies in Indonesia; however, it is indicated that only large companies provide sufficient information on social responsibility.Stakeholders can find out information on social responsibility carried out by the company.Companies with busy CEOs and politically connected firms weaken the association between company size and disclosure of social responsibility.
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

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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
PENDAMPINGAN IMPLEMENTASI POS SIKLUS PEMBELIAN BAHAN BAKU LOKAL PADA PERUSAHAAN TEKSTIL DI SURABAYA Nugraheni, Bernadetta Diana Nugraheni Diana; Yudhanti, Ceicilia Bintang Hari; Wehartaty, Tineke; Handoko, Jesica
PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2023): Juni
Publisher : Fakultas Bisnis, Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/peka.v6i1.4535

Abstract

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.
Laporan Keberlanjutan dan Asimetri Informasi: Peran Moderasi Rangkap Jabatan Direktur Utama Yudhanti, Ceicilia Bintang Hari
Prosiding Seminar Nasional Ekonomi dan Bisnis Vol. 3 (2023): Prosiding Seminar Nasional Ekonomi dan Bisnis
Publisher : Ma Chung Press

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Abstract

Laporan keberlanjutan merupakan informasi yang dapat digunakan untuk melihat keberlangsungan perusahaan di masa mendatang dan diyakini menambah nilai perusahaan, meningkatkan kepercayaan pelanggan, loyalitas pelanggan dan masih banyak lainnya. Penelitian ini menguji apakah laporan keberlanjutan menurunkan asimetri informasi. Penelitian ini menarik untuk dilakukan dikarenakan belum banyak penelitian yang membahas topik laporan keberlanjutan yang dihubungkan dengan asimetri informasi. Informasi yang disajikan dalam laporan keberlanjutan diyakini dapat menambah nilai perusahaan, meningkatkan kepercayaan pelanggan, loyalitas pelanggan dan masih banyak lainnya. Penelitian ini menguji apakah laporan keberlanjutan menurunkan asimetri informasi. Peneliti akan menggunakan regresi berganda dan menggunakan STATA dalam menganalisis hasil penelitian. Hasil penelitian menunjukkan bahwa laporan keberlanjutan tidak memengaruhi asimetri informasi. Direktur utama yang memiliki rangkap jabatan tidak memengaruhi hubungan antara laporan keberlanjutan dan asimetri informasi.
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.
Co-Authors Bambang Tjahjadi Bernadetta Diana Nugraheni Jesica Handoko Lindrawati Lindrawati Nugraheni, Bernadetta Diana Nugraheni Diana Shanti Sihar Tigor Benjamin Tambunan Wehartaty, Tineke