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PENERAPAN AKUNTANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA GEREJA KRISTEN EQUITY JAWA WEDI Prabowo, Wahyu Jati Agung; Kurniasih, Lulus
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 20, No 2 (2017): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

This study discusses the application of accounting, accountability andinternal control contained in the Gereja Kristen JawaWedi Klaten, because a lot of corruption in religious institutions. The purpose of this study was to analyze and evaluate the implementation of accounting, accountability and internal controls exist in Gereja Kristen Jawa Wedi Klaten. The method used in this research is qualitative descriptive method, that is by direct observation, interviews, and literature. This research was conducted in Gereja Kristen JawaWediKlaten which is a non-profit religious organization. Research results obtained Gereja Kristen Jawa Wedi Klaten namely the application of accounting, accountability, and internal controls are already well underway, but there are some shortcomings that reporting is not in accordance with IAS 45, the employee who is not competent, and yet there is a good division of labor

PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE Annisa, Nuralifmida Ayu; Kurniasih, Lulus
JURNAL AKUNTANSI DAN AUDITING Volume 8, Nomor 2, Tahun 2012
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

This study aims to find out how the influence of the corporate governance of tax avoidanceactivity in companies listed on Indonesia Stock Exchange in 2008. The samples are publiclytraded company listed on the Indonesia Stock Exchange in 2008 as many as 200 companies. Thisstudy uses data analysis and regression analysis of the elements of corporate governance and taxavoidance. The results of this study show that the elements of corporate governance that consist ofaudit quality and audit committee significantly influence the activity of tax avoidance as measuredusing proxy book tax gap. Other results show that the tax avoidance activity as measured withproxy book tax gap are not affected significantly by institutional ownership and board ofcommissioners. Limitation of this study is not to use each type of industries as control variable socanâ€™t identify the direct effect from type of industry on tax avoidance. Another limitation of thisstudy is use corporate governanceâ€™s proxy separately, so it canâ€™t capture the full effect ofcorporate governance.Keywords:corporate governance, ownership structure, board of commissioners, audit committee,tax avoidance, book tax gap.

Development Of Digital Marketing, Natural Dyeing, And Heating Machine Utilisation At Putri Kawung Bayat SMEs Rahmawati, Rahmawati; Amperawati, Endang Dwi; Djuminah, Djuminah; Hartoko, Sri; Kurniasih, Lulus; Arifah, Siti
IMPOWERMENT SOCIETY Vol 7 No 2 (2024): Agustus
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v7i2.1359

This community service activity in Putri Kawung KUBE, Jarum Village, Bayat District, Klaten Regency aimed to enhance environmentally friendly production processes, IT-based marketing, institutional strengthening, and the adoption of appropriate technology to improve the quality of batik products with natural colors. The methods carried out in this service activity include: education about brand awareness and a number of business management skills such as financial management, marketable packaging and promotion; ppractice of environmentally friendly production processes with natural colours mixed with cow bone powder;adoption of TTG heating machines; pstrengthening diversification capacity both diversification of Klaten characteristic motifs and batik derivative products; p quality testing and quality certification of batik marks, especially for natural colour written batik products; TTG on the use of cow bone material in the natural dyeing process in order to improve the quality of anti-fade products ; and p information technology-based business management practices through digital marketing. The result of this activity is the increased knowledge of business actors in Putri Kawung KUBE in order to increase product innovation which in turn can encourage the optimisation of community income and economy in the Bayat area of Klaten Regency.The abstract contains a summary, introduction, problems, methods, results, and conclusions.

Water Disclosure : Peran Moderasi CSR dalam Hubungan Struktur Kepemilikan dan Leverage Kusumastuti, Dianing Widya; Kurniasih, Lulus
Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur (JEBDEKER) Vol. 5 No. 1 (2024): Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56456/fgg4qf94

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh leverage, kepemilikan asing, kepemilikan manajerial, kepemilikan institusional terhadap water disclosure pada perusahaan manufaktur yang listing di Bursa Efek Indonesia tahun 2020-2023, baik dengan dimoderasi oleh CSR maupun tanpa moderasi CSR. Penelitian ini merupakan penelitian kuantitatif dengan data sekunder, analisis data yang dilakukan adalah uji deskriptif, uji asumsi klasik, uji regresi berganda dan uji hipotesis dengan alat bantu SPSS 27. Adapun hasil penelitian menjelaskan bahwa 1) Leverage dan kepemilikan manajerial tidak berpengaruh positif dan signifikan terhadap water disclosure pada perusahaan manufaktur yang listing di Bursa Efek Indonesia tahun 2020-2023, 2) Kepemilikan asing, dan kepemilikan institusional berpengaruh positif dan signifikan terhadap water disclosure pada perusahaan manufaktur yang listing di Bursa Efek Indonesia tahun 2020-2023, 3) Leverage tidak berpengaruh positif dan signifikan terhadap water disclosure dengan moderasi CSR pada perusahaan manufaktur yang listing di Bursa Efek Indonesia tahun 2020-2023, dan 4) Kepemilikan asing, Kepemilikan manajerial serta kepemilikan institusional berpengaruh positif dan signifikan terhadap water disclosure dengan moderasi CSR pada perusahaan manufaktur yang listing di Bursa Efek Indonesia tahun 2020-2023.

PENERAPAN AKUNTANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA GEREJA KRISTEN EQUITY JAWA WEDI Prabowo, Wahyu Jati Agung; Kurniasih, Lulus
EQUITY Vol 20 No 2 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v20i2.621

This study discusses the application of accounting, accountability andinternal control contained in the Gereja Kristen JawaWedi Klaten, because a lot of corruption in religious institutions. The purpose of this study was to analyze and evaluate the implementation of accounting, accountability and internal controls exist in Gereja Kristen Jawa Wedi Klaten. The method used in this research is qualitative descriptive method, that is by direct observation, interviews, and literature. This research was conducted in Gereja Kristen JawaWediKlaten which is a non-profit religious organization. Research results obtained Gereja Kristen Jawa Wedi Klaten namely the application of accounting, accountability, and internal controls are already well underway, but there are some shortcomings that reporting is not in accordance with IAS 45, the employee who is not competent, and yet there is a good division of labor

Managerial Ownership, Firm Size, Liquidity, and Capital Intensity as Determinants of Tax Avoidance: Evidence from Manufacturing Firms in Indonesia Saputra, Riedwan Adhie; Kurniasih, Lulus
Best Journal of Administration and Management Vol 4 No 1 (2025): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v4i1.341

Tax avoidance is a critical issue in corporate governance, especially in emerging economies where tax revenues are vital for state financing. This study investigates the influence of managerial ownership, firm size, liquidity, and capital intensity on tax avoidance among manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using purposive sampling and secondary data from 595 firm-year observations, tax avoidance is measured by the Effective Tax Rate (ETR) and analyzed with panel regression under the Random Effect Model, supported by robust tests. The results show that capital intensity has a significant effect on tax avoidance, while managerial ownership, cash ratio, and firm size are not significant. These findings highlight the role of asset structure in shaping corporate tax strategies and contribute to the literature within agency, political cost, pecking order, and tax shield frameworks, while offering practical insights for policymakers and managers.

WOMEN DIRECTORS AND CORPORATE SUSTAINABILITY: BIBLIOMETRIC AND GAP ANALYSIS INSIGHTS Mellyanawati, Ananda Febry; Kurniasih, Lulus
Jurnal Bisnis dan Akuntansi Vol. 27 No. 1 (2025): 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/wr3e8s86

This research explores the connections between gender diversity on corporate boards and corporate sustainability via bibliometric analysis, gap analysis, and a future research agenda. Employing the SPAR-4-SLR based Systematic Literature Review (SLR) protocol, the research examines 43 articles indexed in Scopus that were published from 2014 to 2024. The findings indicate that gender diversity on boards has a positive effect on sustainability performance, especially in the social and governance areas. Main themes encompass stakeholder theory, corporate sustainability, and additional board attributes. Nevertheless, co-authorship analysis reveals restricted cooperation between research teams. The findings emphasize the necessity of varied board compositions for attaining sustainability objectives and aligning with international agendas. Decision-makers are urged to adopt gender diversity programs, whereas business executives ought to cultivate inclusive environments and form sustainability teams. Researchers are encouraged to determine the long-term effects of gender diversity, its relationship with digital transformation, and other aspects of diversity. Upcoming studies should tackle recognized gaps and promote interdisciplinary cooperation to improve comprehension and practices in this area.

The effect of IFRS Implementation Level and Audit Quality on Timely Loss Recognition in Companies Listed on Indonesia Stock Exchange Rahmawati, Dana Puspita; Kurniasih, Lulus
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 3 (2017): December 2017 - March 2018
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i3.1068

This study aims to examine the effect of IFRS implementation and audit quality as represented by public accountant firmsâ€™ size on timely loss recognition in Indonesia. This study uses firm size, profitability, and growth as control variables. This research was conducted in the non state-owned companies and non financial companies listed on Indonesia Stock Exchange in 2012-2015. This study used a purposive sampling method for getting the sample. Multiple regression analysis was used as the main analysis and the results show that timely loss recognition is affected by audit quality and firm size. However, this study finds that IFRS implementation, profitability, and growth donâ€™t have significant effect on timely loss recognition.

PENERAPAN AKUNTANSI, AKUNTABILITAS DAN PENGENDALIAN INTERNAL PADA GEREJA KRISTEN EQUITY JAWA WEDI Prabowo, Wahyu Jati Agung; Kurniasih, Lulus
EQUITY Vol 20 No 2 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

This study discusses the application of accounting, accountability andinternal control contained in the Gereja Kristen JawaWedi Klaten, because a lot of corruption in religious institutions. The purpose of this study was to analyze and evaluate the implementation of accounting, accountability and internal controls exist in Gereja Kristen Jawa Wedi Klaten. The method used in this research is qualitative descriptive method, that is by direct observation, interviews, and literature. This research was conducted in Gereja Kristen JawaWediKlaten which is a non-profit religious organization. Research results obtained Gereja Kristen Jawa Wedi Klaten namely the application of accounting, accountability, and internal controls are already well underway, but there are some shortcomings that reporting is not in accordance with IAS 45, the employee who is not competent, and yet there is a good division of labor

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