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MENGUNGKAP MAKNA IT BALANCED SCORECARD: STUDI FENOMENOLOGI PADA SATU PERGURUAN TINGGI DI JAKARTA BARAT Sarwo Edy Handoyo; Herlin Tundjung Setijaningsih; Ary Satria Pamungkas
Jurnal Manajemen. Volume 17, Nomor 2, Tahun 2013
Publisher : Jurnal Manajemen.

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

Abstract

Implementing information and communication technology (ICT) penetrated into all aspheres of life including college. Basically college runs three main aspects of process, content, and resources. Given the impementation of ICT to manage the three aspects will require investment and operation costs are relatively large, it is necessary to measure the effectiveness and productivity. The method of measurement used is the IT balanced scorecard. In Jakarta, many universities are using IT to manage its acttivities. However, applying the IT balanced scorecard, not many. One college in West Jakarta has implemented IT balance scorecard well. The purpose of this study was to determine the meaning of the IT balanced scorecard according to one college administrator in West Jakarta. The research method use is qualitative with interpretive paradigm and methodology of phenomenology. The results showed significance for the management of IT balance scorecard college X is a performance measure of IT to facilitate achieving the performance in perspective of human resources, opaerations, user, and corporate contribution. By using the IT BSC, the data is always updated so that decisions can be made quickly and appropriately, can continously improved stakeholders satisfaction, efficiency and effectiveness of management can be achieved.
FAKTOR YANG MEMENGARUHI KINERJA KEUANGAN PERBANKAN DENGAN RISIKO KREDIT SEBAGAI MODERASI Jason Lee; Herlin Tundjung Setijaningsih
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23525

Abstract

The purpose of this study is to identify the effect of capital, liquidity, and operational efficiency on the financial performance of banking with credit risk as a moderating variable in banking companies listed in the Indonesia Stock Exchange (IDX) during the year 2016-2020. The data obtained are 125 data from 25 total banking samples. Furthermore, data collection techniques used in this research is purposive sampling that is processed using Eviews version 12 program. The result of this study concludes that capital and liquidity has no sinificant effect on financial performance of banking, while operational efficiency has a negative effect on financial performance of banking. The result concludes that credit risk cannot moderate capital and liquidity on financial performance of banking. This study also indicates that credit risk strengthens the effect of operational efficiency towards the financial performance of banking.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP CASH HOLDING PERUSAHAAN Calvin Willie; Herlin Tundjung Setijaningsih
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.24200

Abstract

The purpose of this study is to examine the effect of liquidity, firm size, leverage, insitutional ownership and profitability on cash holding. This study uses secondary data which was testedusing eviews program 11.0. Samples that have been selected by purposive sampling method and selected as many as 74 manufacture companies as a sample from 198 companies that go public listed on the IDX for the period 2017 - 2019. The results of the research on profitability have significantly positive, and the other variables (institutional ownership, liquidity, leverage andfirm size) are not significant to the cash holding.
FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Venecia Lusiyanti; Herlin Tundjung Setijaningsih
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25104

Abstract

The purpose of this study was to analyze the influence of business risk, asset structure, and growth of company on capital structure with profitability as moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2018-2020. The samples were selected using purposive sampling and 18 manufacturingcompanies were acquired as valid data. Data processing techniques using multiple regression analysis assisted by software E-views version 12. The results obtained in this study are business risk has a negative and no significant effect on capital structure,asset structure has a negative and significant effect on capital structure, company growth has positive and significant effect on capital structure. Profitability strengthensthe effect of company growth on capital structure, while profitability does not moderate the effect of business risk and asset structure on capital structure. The implication of this study is the need to consider business risks and asset structure management that will optimize a company's capital structure.
The Influence of Financial Factors on Profit Growth with Company Size as a Moderating Variable: Study of LQ45 Manufacturing Companies Fairuz Amalia, Salma; Herlin Tundjung Setijaningsih
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3687

Abstract

The aim of this research is to determine the effect Return On Asset (ROA), Net profit Margin (NPM), Current Ratio (CR) on profit growth. And to find out whether company size as a moderating variable can strengthen ROA, NPM and CR on profit growth. This research is quantitative descriptive research using Eviews 12 software. The population in this research is manufacturing companies which are members of the LQ45 index during the research period, namely 2018-2022, totaling 18 companies. Sample selection using purposive sampling and obtained 12 companies that would become research samples. The research results show that variables Return On Asset (ROA), Net profit Margin (NPM), Current Ratio (CR) has a significant positive effect on profit growth. Meanwhile, company size chosen as a moderating variable can strengthen the positive influence of ROA, NPM and CR on profit growth.
THE EFFECT OF REWARD PROVISION ON TAXPAYERS (Individual Taxpayers in the Notary Profession in Indonesia) Muhammad Kurniawan Al Bashir Tamar; Herlin Tundjung Setijaningsih
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 1 (2025): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.255

Abstract

Tax compliance plays a crucial role in maximizing state income; nonetheless, the level of compliance among individual taxpayers in Indonesia is still quite low. Offering incentives is viewed as one of the techniques that can boost taxpayers' enthusiasm and understanding in meeting their tax responsibilities. This research intends to investigate how the provision of incentives impacts the tax compliance of individual taxpayers, particularly notaries in Indonesia. The study utilizes a quantitative method with a survey approach, collecting notary responses through Google Forms. Information was gathered via a questionnaire that had been validated for accuracy and consistency. The analysis of the data was performed using simple linear regression to evaluate how the reward variable affects the tax compliance level. The findings suggest that the provision of incentives positively and significantly influences the tax compliance of notary taxpayers.
Does Corporate Governance Amplify the Sustainability-Performance Link? Evidence from Indonesian Mining Companies Deri Indriani; Herlin Tundjung Setijaningsih
Indonesian Journal of Taxation and Accounting Vol 3, No 2 (2025): December 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i2.337

Abstract

This study aims to examine the influence of green accounting and environmental performance on financial performance in Indonesian mining companies and to analyze whether corporate governance strengthens these relationships. The study is motivated by the growing convergence between sustainability practices and corporate financial objectives, as well as inconsistent empirical findings in prior research regarding the relationship between environmental initiatives and firm profitability. Using a quantitative explanatory approach with a deductive hypothesis-testing design, this research analyzes panel data from 40 mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period, generating 200 firm-year observations. Data were obtained from annual reports, sustainability reports, and corporate governance reports, while environmental performance was measured using the PROPER rating issued by the Indonesian Ministry of Environment and Forestry. The analysis employed panel regression techniques using the Fixed Effect Model. The findings indicate that green accounting has a positive and significant effect on financial performance (β = 1.697, p < 0.01), while environmental performance demonstrates the strongest positive effect (β = 5.085, p < 0.01). Corporate governance also has a significant positive direct influence on financial performance (β = 1.683, p < 0.05) and strengthens the relationships between sustainability practices and financial outcomes through significant interaction effects between governance and both green accounting (β = 1.352, p < 0.05) and environmental performance (β = 0.231, p < 0.05). The results suggest that sustainability initiatives generate greater financial benefits when supported by effective governance mechanisms. However, the findings are limited to mining companies in Indonesia and may not be generalizable to other industries or institutional contexts. This study contributes to the sustainability accounting literature by integrating legitimacy theory and stakeholder theory with governance perspectives, highlighting corporate governance as an enabling mechanism that enhances the economic value of environmental practices in emerging market industries.
Corporate Governance and Sustainability Report Disclosure in Healthcare Companies: The Moderating Role of Profitability Aisyah Juliana; Herlin Tundjung Setijaningsih
Indonesian Journal of Taxation and Accounting Vol 3, No 2 (2025): December 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v3i2.338

Abstract

This study aims to examine the influence of corporate governance mechanisms on sustainability report disclosure in healthcare companies listed on the Indonesia Stock Exchange during the period 2021 to 2024 and to analyze the moderating role of profitability in these relationships. The research addresses the growing demand for environmental, social, and governance transparency and the need to understand how governance structures contribute to credible sustainability disclosure in a sector that generates significant environmental externalities. The study adopts a quantitative explanatory design using secondary data derived from annual reports and sustainability reports of healthcare companies. A purposive sampling technique resulted in a final sample of 20 firms with 80 firm year observations. Sustainability disclosure is measured using the Sustainability Report Disclosure Index based on the Global Reporting Initiative standards, while corporate governance variables include managerial ownership, independent commissioners, audit committee size, and institutional ownership. The data are analyzed using panel data regression with the Fixed Effect Model and Moderated Regression Analysis to test the moderating effect of profitability measured by return on assets. The results indicate that audit committees and institutional ownership have a significant positive effect on sustainability disclosure, while managerial ownership and independent commissioners do not show significant direct effects. Profitability significantly strengthens the relationship between managerial ownership and sustainability disclosure as well as between institutional ownership and sustainability disclosure, but does not moderate the influence of board level governance mechanisms. The findings are limited to healthcare companies in Indonesia and rely on disclosure indices derived from corporate reports, which may affect generalizability and measurement depth. This study contributes to the literature by extending agency theory in the context of sustainability governance and provides practical implications for corporate managers, regulators, and investors in strengthening governance mechanisms to improve sustainability transparency.