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All Journal Jurnal Siasat Bisnis Jurnal Akuntansi & Auditing Indonesia Jurnal Aplikasi Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Proceeding of National Conference on Accounting & Finance
Ayu Chairina Laksmi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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 1 
Resensi Buku: The Living Company Ayu Chairina Laksmi; Suwarsono Muhammad
Jurnal Siasat Bisnis Vol. 1 No. 8 (2003)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

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Abstract

Book ReviewJudul buku    : The Living CompanyPenulis    : Arie de GeusPengantar    : Peter M. SengePenerbit    : Harvard Business School PressTahun terbit    : 1997Tebal    : xiv + 214 hal
Total Quality Management, Balanced Scorecard and Performance Mahfud Sholihin; Ayu Chairina Laksmi
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 1 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

This study examines the relationship between Total Quality Management (TQM), Bal-anced Scorecard (BSC), and organizational performance. In particular, this study investigates whether TQM affects performance; and if so, whether the effect is influenced by BSC implementa-tion. In examining the relationship between TQM, BSC and performance, this study proposes two different models, namely intervening/mediating model and moerating model. This study employs the intervening model to test whether the effect of TQM on performance is mediated by BSC. On the other hand, this study uses the moderating model to examine whether BSC moderates the re-lationship between TQM and performance. The results of this study demonstrate that both TQM and BSC are positively and significantly associated with performance. The path analysis reveals that partially, BSC mediates the relationship between TQM and performance. The results of mod-erated regression analysis, however, indicate there is no moderating effect of BSC on the rela-tionship between TQM and performance. Thus, the results of this study provide support for the in-tervening model, but not for the moderating model. The results, however, should be interpreted cautiously due to the limitations contained in this study.Keywords: Balanced Scorecard, Total Quality Management, performance
Assessing The Applicability of Servqual Model Across Health Care Settings in Developing Countries Ayu Chairina Laksmi
Jurnal Aplikasi Bisnis Volume 7 Nomor 8, Juni 2008
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol7.iss8.art2

Abstract

The health care service in developing countries is renowned for its poor service quality. However, interest in health care service quality in developing countries is relatively low compared to that in develop countries. It indicates that there are still unresolved problems about the health care service quality measurement in developing countries. In developed countries, the SERVQUAL model is applied for measuring service quality in numerous health care settings. Hence, the purposes of this study are: (1) to assess the practicality of the SERVQUAL moddel in health care services in developing countries; (2) to develop an improved SERVQUAL model for assessing health care service quality in developing countries; and (3) to investigate who should assess the health care service quality in developing countries. To achieve the purposes of this study, a qualitative research using a secondary case study is carried out. The credibility of the findings is established by reliability and validity check through making raw data used in this study accessible for the reader, writing field notes and also conducting triangulation. Initially, a modified SERVQUAL model is developed from the literature on the subject of health care service quality in developed country. Subsequently, the model is compared to the secondary data used in this study. The results from the data analysis demonstrate that the service dimensions of the SERVQUAL model need to be adjusted to the developing country context. It is also revealed that there are two other important dimensions that need to be incorporate in the SERVQUAL model, which are cost and country specific factor. Hence, the improved SERVQUAL model developed as one of the findings in this study, adds cost and country specific factor into its service dimensions. The final finding of this study demonstratis that both the health care providers and the patients in developing countries are the people who should assess the health care service quality.
Pengaruh E-Commerce, akuntansi pertanggungjawaban, dan budaya organisasi terhadap kinerja UMKM industri kreatif Ayu Chairina Laksmi; Okti Nurfadilah
Proceeding of National Conference on Accounting & Finance Volume 8, 2026
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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UMKM mempunyai peran yang penting dalam mendorong pertumbuhan perekonomian Indonesia. Tujuan penelitian ini adalah untuk menganalisis pengaruh e-commerce, akuntansi pertanggungjawaban, dan budaya organisasi terhadap kinerja UMKM industri kreatif di Daerah Istimewa Yogyakarta dengan menggunakan teori agensi dan teori budaya organisasi sebagai landasan teori. Populasi penelitian ini adalah pelaku UMKM industri kreatif di Daerah Istimewa Yogyakarta. Sampling yang digunakan adalah purposive sampling dan menggunakan 122 sampel. Penelitian ini menggunakan metode survey dan penyebaran kuesioner dilakukan secara langsung maupun online. Data penelitian diolah menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa e-commerce, akuntansi pertanggungjawaban, dan budaya organisasi berpengaruh positif dan signifikan terhadap kinerja UMKM industri kreatif di Daerah Istimewa Yogyakarta.
Model konseptual pengaruh pengendalian internal, kompensasi, dan Good University Governance terhadap pencegahan kecurangan di perguruan tinggi Fadhilah Raudhotus Soraya; Ayu Chairina Laksmi
Proceeding of National Conference on Accounting & Finance Volume 8, 2026
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Kecurangan (fraud) merupakan ancaman serius, terutama di sektor pendidikan tinggi, yang berpotensi terjadi karena dana yang dikelola rentan terhadap penyalahgunaan, sebagaimana dibuktikan oleh data ICW dan kasus-kasus korupsi di perguruan tinggi di Indonesia. Penelitian ini bertujuan untuk menganalisis pengaruh dari Sistem Pengendalian Internal (SPI), Kesesuaian Kompensasi, Good University Governance (GUG), dan Budaya Organisasi terhadap Pencegahan Kecurangan (Fraud Preventive). Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan data primer yang diperoleh dari persepsi pegawai di perguruan tinggi di Daerah Istimewa Yogyakarta. Kerangka pemikiran didasarkan pada Teori Fraud Diamond. Model konseptual ini memprediksi bahwa penguatan SPI dan GUG akan menekan Opportunity, Kesesuaian Kompensasi akan mengurangi Pressure, dan Budaya Organisasi akan menghilangkan Rationalization. Hasil penelitian diharapkan dapat memberikan kontribusi teoretis dan praktis, khususnya bagi manajemen perguruan tinggi di DIY dalam merumuskan strategi pencegahan kecurangan yang efektif melalui penguatan pilar-pilar tata kelola dan kontrol internal.
Pentingnya mata kuliah Corporate Governance dalam meningkatkan kualitas laporan keuangan dari point of view mahasiswa akuntansi Aftika Neni Setiana; Ayu Chairina Laksmi
Proceeding of National Conference on Accounting & Finance Volume 8, 2026
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Penelitian ini membahas persepsi mahasiswa akuntansi terhadap mata kuliah Corporate Governance dan relevansinya dalam meningkatkan kualitas laporan keuangan. Hasil penelitian menunjukkan bahwa mahasiswa memiliki motivasi tinggi mempelajari mata kuliah ini karena dianggap penting dalam membangun integritas, profesionalisme, serta pemahaman tentang transparansi dan akuntabilitas dalam praktik akuntansi. Selain itu, Corporate Governance dinilai relevan dengan kebutuhan dunia kerja dan berperan dalam membentuk sikap etis calon akuntan. Mahasiswa juga menyarankan agar pembelajaran dilengkapi dengan studi kasus nyata dan praktik langsung agar lebih aplikatif.
Pengaruh Kinerja Environmental, Social, and Governance (ESG) terhadap Manajemen Laba: Peran Moderasi Tata Kelola Perusahaan Ayu Chairina Laksmi; Danang Satriadharma Priyanda
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 3 (2026): IJEBAR: Vol. 10, Issue 3, September 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i3.20757

Abstract

This study examines the effect of Environmental, Social, and Governance (ESG) performance on earnings management, with gender diversity on the board of commissioners and managerial ownership serving as moderating variables. The study focuses on companies listed on the Indonesia Stock Exchange (IDX) during 2021-2025 period. A quantitative research approach was employed using secondary data obtained from the London Stock Exchange Group (LSEG) database and companies annual reports. The sampleconsisted of 51 companies, resulting in 255 firm-year observations selected through purposive sampling. The hypotheses were tested using panel data regression and Moderated Regression Analysis (MRA). The findings indicate that ESG performance does not have a significant effect on earnings management. Furthermore, gender diversity on the board of commissioners does not significantly moderate the relationship between ESG perfomance and earnings management. In contrast, managerial ownership significantlymoderates the relationship between ESG perfomance and earnings management. These findings suggest that the effectivenes of ESG in contraining earnings management depends on the presence of effevtive corporate governance machanisms capable of aligning managers interests with those of shareholders. Keywords: ESG, eanings management, gender diversity, managerial ownership, corporate governance
Co-Authors Aftika Neni Setiana Danang Satriadharma Priyanda Fadhilah Raudhotus Soraya Mahfud Sholihin Muhammad Naufal Qais Okti Nurfadilah Suwarsono Muhammad