Articles
<![CDATA[Upaya Pengembangan Usaha melalui Maksimisasi Penggunaan Informasi Akuntansi Finansial dan Non Finansial untuk UMKM Wilayah Surabaya Kota ]]>
<![CDATA[Teodora Winda Mulia]]>;
<![CDATA[Lodovicus Lasdi]]>;
<![CDATA[Toto Warsoko Pikir]]>;
<![CDATA[Irene Natalia]]>
<![CDATA[ PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2018): Juni ]]>
Publisher : <![CDATA[LPPM, Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/.v1i1.2291
<![CDATA[Pengabdian masyarakat ini bertujuan untuk memberikan bimbingan dan pendampingan kepada UMKM. Peserta pelatihan berjumlah 42 pelaku UMKM di wilayah Surabaya dan Sidoarjo. Bidang industri UMKM bervariasi, yaitu industri makanan/minuman, industri stempel, industri kerajinan tangan dan industri lainnya. Banyaknya pertanyaan yang muncul menunjukkan antusiasme peserta terhadap acara ini. Acara ditutup dengan kesimpulan akhir dari peserta dan pemateri bahwa pengelolaan keuangan, pemasaran, dan kemitraan diperluka oleh UMKM untuk mendukung peningkatan kinerja UMKM dalam jangka panjang secara berkesinambungan.]]>
<![CDATA[INSENTIF PASAR MODAL UNTUK MANAJEMEN LABA ]]>
<![CDATA[Lodovicus Lasdi]]>
<![CDATA[ Journal of Management and Business Vol 5, No 2 (2006): SEPTEMBER 2006 ]]>
Publisher : <![CDATA[Department of Management - Faculty of Business and Economics. Universitas Surabaya. ]]>
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DOI: 10.24123/jmb.v5i2.92
<![CDATA[Regulator and practitioner believe that earning management have pervasive and problematic in nature, while research academics not yet indicated that the earning management have the great influence to reported earning, or warn the investor for the attention to earning management. To obtain the same perception between academician, practitioner and regulator and also answer the question addressed to regulator, hence needed a clearer definition about earning management, and capital market incentive for earning management. Without a clear definition, hence identify the earning management can only conducted hereafter the happening of. Academic researcher better more amount giving its attention at capital market incentive for earning management. The increasing of assessment on stocks market, making sensitive manager progressively by level of company stock price and its relation with the accounting number (profit). As a result, manager has an incentive to manage the profit to maintain and improve the stock valuation.]]>
<![CDATA[PENGARUH KEBERAGAMAN GENDER, SISTEM MANAJEMEN LINGKUNGAN, DAN KINERJA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI GAS RUMAH KACA ]]>
<![CDATA[Marshelino Boyke Kristanto]]>;
<![CDATA[Lodovicus Lasdi]]>
<![CDATA[ NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 4 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tapanuli Selatan ]]>
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DOI: 10.31604/jips.v9i4.2021.1457-1573
<![CDATA[Perusahaan tidak lagi hanya dihadapkan pada single bottom line yang terpusat pada kondisi finansial namun perusahaan perlu menyesuaikan diri pada konsep triple bottom line. Salah satu bentuk tanggung jawab lingkungan manajemen perusahaan bagi para stakeholder maupun shareholder yaitu dengan melakukan pengungkapan emisi gas rumah kaca. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenai pengaruh keberagaman gender, sistem manajemen lingkungan, dan kinerja lingkungan terhadap pengungkapan emisi gas rumah kaca. Populasi dari penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2016-2019. Pemilihan sampel menggunakan metode purposive sampling. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian ini menunjukan sistem manajemen lingkungan dan kinerja lingkungan berpengaruh positif signifikan terhadap pengungkapan emisi gas rumah kaca. Sedangkan variabel keberagaman gender tidak berpengaruh signifikan terhadap pengungkapan emisi gas rumah kaca.]]>
<![CDATA[Pengaruh Sanksi Pajak dan Tax Amnesty Terhadap Keputusan Kepatuhan Wajib Pajak ]]>
<![CDATA[Meichelle Liman Pratiknjo]]>;
<![CDATA[Lodovicus Lasdi]]>
<![CDATA[ Perspektif Akuntansi Vol 5 No 2 (2022) ]]>
Publisher : <![CDATA[Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana ]]>
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DOI: 10.24246/persi.v5i2.p141-156
<![CDATA[Tax is one of the sources of state revenue and the spearhead of the state budget. The government seeks to improve tax compliance decisions by implementing tax sanctions and tax amnesty policies. This research is an experimental research which has the aim of knowing the effect of tax sanctions and tax amnesty on taxpayer compliance decisions. This study uses a 2x2 factorial experimental design conducted on undergraduate accounting students at Widya Mandala Catholic University Surabaya who have taken and passed the Taxation II course with a total of 81 participants. Experiments in this study were conducted by distributing google forms randomly to participants. Tests in this research using ANOVA. The results of this study indicate that tax sanctions and tax amnesty affect taxpayer compliance decisions. High tax sanctions tend to increase taxpayer compliance decisions compared to low tax sanctions. The existence of a tax amnesty tends to increase taxpayer compliance decisions compared to the absence of a tax amnesty.]]>
<![CDATA[Determinants of The Firm Value in Indonesia ]]>
<![CDATA[Marshelino Boyke Kristanto]]>;
<![CDATA[Lodovicus Lasdi]]>
<![CDATA[ Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021 ]]>
Publisher : <![CDATA[Institut Teknologi dan Bisnis Widya Gama Lumajang ]]>
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DOI: 10.30741/wiga.v11i1.610
<![CDATA[Companies are no longer only faced with a single bottom line that centers on financial conditions, but companies must adjust to the triple bottom line concept. One form of environmental responsibility for corporate management for stakeholders and shareholders is by disclosing greenhouse gas emissions. Company value is also a very important factor because it can describe the business processes in a company. A high company value will provide a strong interest for investors to buy shares. An increase in stock prices will also increase the value of a company. This study aims to test and obtain empirical evidence regarding the effect of greenhouse gas disclosure, profitability and leverage on firm value. The population of this research is mining sector companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The sample selection in the study using purposive sampling method. The data analysis technique used multiple linear regression. The results of this study indicate that the variable of greenhouse gas disclosure and profitability has a significant positive effect on firm value. The leverage variable does not have a significant effect on firm value, this is because the amount of debt held by the company is not a major concern for investors because investors are more concerned with how management uses the debt effectively and efficiently for use in developing the company]]>
<![CDATA[Determinan Akuntabilitas Pengelolaan Keuangan Desa di Kecamatan Tanawawo ]]>
<![CDATA[Fransiskus Marlon Reu]]>;
<![CDATA[Lodovicus Lasdi]]>
<![CDATA[ Studi Akuntansi dan Keuangan Indonesia Vol 4 No 1 (2021): Studi Akuntansi dan Keuangan Indonesia (SAKI) ]]>
Publisher : <![CDATA[Universitas Prasetiya Mulya ]]>
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DOI: 10.21632/saki.4.1.38-59
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi aparatur desa, sistem pengendalian intern, partisipasi masyarakat desa dan penerapan siskeudes terhadap akuntabilitas pengelolaan keuangan desa. Grand theory dalam penelitian ini menggunakan teori keagenan. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer. Metode pengumpulan data dalam penelitian ini menggunakan kuesioner yang disebarkan langsung kepada responden dengan jumlah sampel 88 perangkat desa yang terdiri dari 8 desa.Objek dalam penelitian ini adalah seluruh pemerintah desa yang ada di wilayah Kecamatan Tanawawo.Analisis data dilakukan dengan menggunakan metode linier berganda. analisis regresi Hasil penelitian menunjukkan bahwa kompetensi aparatur desa dan sistem pengendalian intern berpengaruh positif terhadap akuntabilitas pengelolaan keuangan desa, sedangkan variabel partisipasi masyarakat desa dan penerapan siskeudes tidak berpengaruh terhadap akuntabilitas pengelolaan keuangan desa dalam Tanaw wilayah Kecamatan Awo. Implikasi penelitian ini khususnya bagi perangkat desa di Kecamatan Tanawawo diharapkan lebih baik dalam pertanggungjawaban pengelolaan keuangan desa, memberikan masukan kepada pemerintah kabupaten Sikka mengenai efektifitas penggunaan aplikasi siskeudes di kabupaten Tanawawo, agar kedepannya aplikasi siskeudes dapat digunakan sepenuhnya di daerah ini dan dapat menyederhanakan sistem pembukuan dan pengeluaran desa. Selain itu, perangkat desa juga diharapkan mampu melibatkan masyarakat desa dalam segala pengambilan keputusan yang berkaitan dengan kepentingan dan kemajuan desa dan masyarakat pada umumnya. Keterbatasan dalam penelitian ini terletak pada metode penelitian yang belum dapat menggambarkan secara utuh kondisi sebenarnya dari objek penelitian, sehingga penelitian selanjutnya diharapkan dapat menambahkan metode lain seperti wawancara. Implikasi dalam penelitian ini secara khusus bagi aparatur desa di wilayah Kecamatan Tanawawo diharapkan semakin baik dalam akuntabilitas pengelolaan keuangan desa, memberikan masukan kepada pemerintah kabupaten Sikka terkait efektifitas penggunaan aplikasi siskeudes di wilayah Kecamatan Tanawawo, agar kedepannya aplikasi siskeudes dapat digunakan sepenuhnya di wilayah ini dan dapat mempermudah sistem pembukuan maupun pengeluaran desa. Selain itu aparatur desa juga diharapkan mampu mengikutsertakan masyarakat desa dalam segala pengambilan keputusan terkait kepentingan dan kemajuan desa serta masyarakat pada umumnya. Keterbatasan dalam penelitian ini terletak pada metode penelitian yang belum secara keseluruhan dapat menggambarkan kondisi riil objek penelitian, sehingga penelitian selanjutnya diharapkan mampu menambahkan metode lain seperti wawancara.]]>
<![CDATA[The Effect of Organizational Culture and Good Corporate Governance Mechanism on Human Resource Disclosure ]]>
<![CDATA[Nadya Natalia Rorong]]>;
<![CDATA[Lodovicus Lasdi]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Vol. 22 No. 2 (2020): NOVEMBER 2020 ]]>
Publisher : <![CDATA[Institute of Research and Community Outreach - Petra Christian University ]]>
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DOI: 10.9744/jak.22.2.62-71
<![CDATA[Human resource is an important and valuable asset to reach competitive advantage for every firms. In the banking and insurance firms, human resource have an important role that is irreplaceable in the operational process of the firms. Human resource disclosure is an activity to disclose information about recruitment process, benefits, training and development program for employee. Therefore, human resource disclosure may provide additional information for the management and all the stakeholders in the development process of decision making. Factors that may affect the human resource disclosure are organizational culture, institutional ownership, and independent commissioner. The objective of this study is to investigate the effect of organizational culture, institutional ownership, and independent commissioner to human resource disclosure. The research’s object are banking and insurance companies that listed in Indonesian Stock Exchange in 2016-2018, there were 55 companies which have been selected by purposive sampling technique. Data were analysed by using multiple regression analysis. Based on the analysis, the results show that organizational culture has positive impact to human resource disclosure. Therefore, institutional ownership and independent commissioner does not affect the human resource disclosure]]>
<![CDATA[THE EFFECT OF COMPENSATION SCHEMES, OBEDIENCE PRESSURE, AND SELF-EFFICACY ON BUDGETARY SLACK ]]>
<![CDATA[Dimietry Anastasia]]>;
<![CDATA[Lodovicus Lasdi]]>
<![CDATA[ Journal of Applied Finance & Accounting Vol. 9 No. 2 (2022): Publish on December 2022 ]]>
Publisher : <![CDATA[Bina Nusantara University ]]>
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DOI: 10.21512/jafa.v9i2.8291
<![CDATA[Budgetary Slack is the most common problem when preparing a budget. Budgetary Slack occurs when there is a difference between the number of best budget estimates and the total budget proposed by subordinates. Several factors can affect budgetary slack, including compensation schemes, obedience pressure, and self-efficacy. This experimental study examines and analyzes the effect of compensation schemes, obedience pressure, and self-efficacy on budgetary slack. This experiment used a 2x2x2 between-subject experimental design; participant data was obtained by filling out a google form. Testing of participant data was used using Levene's test and univariate ANOVA. The conclusion is that budgetary slack is affected by the compensation scheme. Therefore, managers should be aware of the benefits and drawbacks of the pay plan that the firm will implement in advance.]]>
<![CDATA[Pendampingan Pengisian SPT Tahunan Tahun 2021 Bagi Wajib Pajak Orang Pribadi ]]>
<![CDATA[Dian Purnama Sari]]>;
<![CDATA[Lodovicus Lasdi]]>;
<![CDATA[Shanti Shanti]]>;
<![CDATA[Susanna Hartanto]]>;
<![CDATA[Natalia Kristina]]>
<![CDATA[ Parta: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/parta.v3i2.3681
<![CDATA[Pengabdian masyarakat ini bertujuan untuk membantu membantu Wajib Pajak Orang Pribadi (WPOP) yang mengalami kesulitan dalam melaporkan SPT Tahunan. Metode kegiatan ini adalah melakukan pendampingan dan konsultasi secara langsung kepada WPOP melalui media zoom karena masih dalam masa pandemi. Pendampingan dilakukan untuk masing-masing WPOP. Hasil dari kegiatan ini adalah WPOP dapat melaporkan SPT Tahunan 2021 mereka sesuai dengan perubahan yang terjadi di tahun 2022, dengan benar dan tepat waktu. Pendampingan dan konsultasi juga membantu WPOP untuk mengatasi permasalahan perpajakan yang dialami WPOP.]]>
<![CDATA[Kepemilikan Insitusional sebagai Pemoderasi Pengaruh Manajemen Laba dan Perencanaan Pajak pada Nilai Perusahaan ]]>
<![CDATA[Henock Budi Setiawan Setiawan]]>;
<![CDATA[Lodovicus Lasdi]]>
<![CDATA[ Yos Soedarso Economic Journal (YEJ) Vol. 6 No. 1 (2024): April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Yos Soedarso ]]>
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<![CDATA[This study aims to examine and obtain empirical evidence regarding the effect of earnings management and tax planning on firm value with share ownership as a moderating variable. The population and this study are non-financial companies listed on the Indonesia Stock Exchange during 2017 – 2021. The sample selection used a purposive sampling method. The company objects used in this study are 591 non-financial companies. Moderated Regression Analysis (MRA) is the data analysis method using Statistical Program for Social Science or SPSS version 20 tools. The results showed that the earnings management variable had a significant positive effect on firm value. Tax planning has a significant positive effect on firm value. institutional ownership cannot weaken the negative effect of earnings management on firm value. Meanwhile, institutional ownership can strengthen the positive influence of tax planning on firm value. Future researchers are also expected to be able to add years of research over a longer period of time in order to provide more valid results or results that are closer to actual conditions.]]>
