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All Journal Jurnal Widya Manajemen & Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Aplikasi Akuntansi Reviu Akuntansi dan Bisnis Indonesia jurnal syntax admiration AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Abdimas Ekonomi dan Bisnis Jurnal Abdimas Kartika Wijayakusuma Indonesian Community Journal Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ilmu Manajemen & Ekonomika Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung
Ceicilia Bintang Hari Yudhanti
Universitas Katolik Widya Mandala Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics 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.
The Role of Moderation in The Company's Age on Financial Slack's Relationship to Company Performance Ceicilia Bintang Hari Yudhanti; Herlina Yoka Roida
Jurnal Ilmu Manajemen & Ekonomika Vol 15, No 1 (2022): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 15, No.1, December 2022
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v15i1.297

Abstract

This study examines whether financial slack is associated with firm performance and whether this relation-ship is moderated by firm size and firm age. This study consists of 251 firm-years covering the period from 2017to 2019 of 85 companies in the manufacturing industry listed on the Indonesia Stock Exchange (IDX). Our findings indicate that financial slack has a negative effect on company performance. This negative ef-fect is weakened if the size of the company is larger and the age of the company is more mature. In addi-tion, companies with financial slack tend not to use the slack of company financial resources for the benefit of the company. This can be attributed to the tendency of the company's management to use these re-sources to increase additional income or remuneration for managers. The management considers the com-pany's short-term performance which has an impact on increasing management's welfare. These findings emphasize that big size companies will compete with younger companies that tend to invest in research and development. Therefore, large companies will use financial slack for the benefit of the company in or-der to maintain the company's survival in the future. Mature companies have experience in managing com-pany resources and competence in gaining access to the resources needed to survive or grow. Therefore, based on experience and journey to gain access to funding, financial slack will be used for the benefit of the company. This study supports the prediction with evidence from Indonesia manufacture companies, and conclude that financial slack will be managed in aim maintain access to funding in the future.
Pendampingan Penerapan Checklist Kepatuhan pada POS Siklus Pembelian Non Bahan Baku dalam Persiapan ISO 9001:2015 Ceicilia Bintang Hari Yudhanti; Tineke Wehartaty; Bernadetta Diana Nugraheni; Jesica Handoko
I-Com: Indonesian Community Journal Vol 2 No 3 (2022): I-Com: Indonesian Community Journal (Desember 2022)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.898 KB) | DOI: 10.33379/icom.v2i3.1545

Abstract

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.
Evaluasi Kepatuhan POS Pembelian Perusahaan Tekstil dalam Persiapan Sertifikasi ISO 9001:2015 Tineke Wehartaty Wehartaty; Jesica Handoko; Ceicilia Bintang Hari Yudhanti; Bernadetta Diana Nugraheni
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.5843

Abstract

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.
Pengaruh Karakteristik Direktur Utama dan Komite Audit terhadap Manajemen Laba pada Perusahaan Terafiliasi Melisa Aprillia Dompas; Ceicilia Bintang Hari Yudhanti
Jurnal Syntax Admiration Vol. 5 No. 3 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i3.1056

Abstract

This study aims to determine the effect of the age of the president director, the gender of the president director, the tenure of the president director, and the number of audit committees on profit management. The population of this study is affiliated companies in the manufacturing sector listed on the Indonesia Stock Exchange 2019-2021. The retrieval technique used was purposive sampling and obtained 48 companies. The data analysis method used is multiple linear regression analysis of panel data processed with the Eviews program. Based on the results of data analysis, it shows that the number of audit committees affects profit management, the characteristics of the president director which include age, gender, and tenure of the president director do not affect the profit management of affiliated companies in the manufacturing sector listed on the IDX 2019-2021.
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

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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
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 Wijayakusuma
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 Fidelia, Jessica Herlina Yoka Roida Jesica Handoko Lindrawati Lindrawati Melisa Aprillia Dompas Sananta, Kylie Shanti Sihar Tigor Benjamin Tambunan Tineke Wehartaty Wehartaty Wehartaty, Tineke