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All Journal MIX : Jurnal Ilmiah Manajemen Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Ekonomi, Manajemen, Akuntansi
Josephine Kurniawati Tjahjono
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH SERVICE STANDARD COMMUNICATION DAN KOMITMEN MANAJEMEN TERHADAP KUALITAS LAYANAN DAN KEPUASAN PELANGGAN Lulu Setiawati; Josephine Kurniawati Tjahjono
MIX: JURNAL ILMIAH MANAJEMEN Vol 7, No 3 (2017): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.523 KB)

Abstract

Abstract. Nowadays competition has occured for different types of Industries, eithermanufacture or service Industries. Organization needs to have the right strategy to winthe the competition and sustain in the long run. Many people have increased theirawareness for health and at the same time the advance of technology was followed bythe high demand of society toward better health service, has became the foundation forthe management at the hospitals to make decision to improve their services. Thisreearch wanted to find out the effect of Service Standard Communication, ManagementCommitment towards Service Quality and Customer Satisfaction. The respondents arethose people who has had treatment at RSUD Dr. Soetomo. Data analysis wil be usingPartial Least Square (PLS). There was 100 respondents participating in this research.The result showed that Service Standard Communication, Management Commitmenthas effect on Service Quality and Customer Satisfaction. Pople who has visited thehospital felt satisfied with the service given by the hospital. Keywords: Service Standard Communication, Management Commitment, Service Quality,Customer Satisfaction
EFFECTIVENESS AND EFFICIENCY ANALYSIS OF NIGHT AUDITOR FUNCTION TOWARD INTERNAL CONTROL AT HOTEL WO SURABAYA Ryan Tivan Geri; Josephine Kurniawati Tjahjono; R. Bernardinus Chrisdianto
JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Vol 2 No 1 (2020): Journal of Accounting, Entrepreneurship and Financial Technology
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v2i1.1861

Abstract

The rapid development of hotels in Indonesia is making existing hotels have the urge to develop themselves to survive and compete. The bigger the hotel is, the more complex its activities will be. Internal control in the hotel is especially important so that no theft or neglection occurs from the internal side of the organization. In result, the hotel can operate optimally. The purpose of this study is to determine the effectiveness and efficiency of the night auditor function towards the internal control at Hotel WO, Surabaya. This research is based on a qualitative method. The object of this research is a private hotel in Surabaya and it has a three-star hotel rating. The subjects in this study includes officials and staffs who are directly experience the effectiveness and efficiency of the night auditor at Hotel WO in Surabaya. The data obtained in this study came from interviews and observations conducted at the hotel.The results of this study indicate that the night auditor at Hotel WO Surabaya has fulfilled several indicators of effectiveness, but not all. While the efficiency of the night auditor only meets one of the several indicators that have been determined in this study. The internal control at Hotel WO Surabaya is sufficient because double checks or re- examination of reports are always made. All reports made by the night auditor will be re- examined by the income auditor. Keywords: Night Auditor, Effectiveness, Efficiency.
Webinar Education for High School Students: What Major to Choose for University Renna Magdalena; Tanggor Sihombing; Ilyona Risty; Go George Herbert; Josephine Kurniawati Tjahjono; Gloria Mariana Kristanti Harjanto
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Lecturers of the Faculty of Economics and Business, Pelita Harapan University, carried out this service activity. This activity is worth doing because many high school students need help understanding what they will face in college. One of the main challenges prospective students face is choosing the right major according to their interests, talents, and career goals. These decisions will have a long-lasting impact on a person's personal and professional development. This service activity is expected to provide prospective students with knowledge and understanding about the majors needed in the current era. The goal is to provide an understanding of what the students need as prospective students to step into the world of lectures with suitable and appropriate majors.
Peran Sustainability Report Dalam Mengendalikan Praktik Tax Avoidance: Telaah Literatur Pada Perusahaan Di Indonesia Kensi Isa Nathanael; Henny Cheirine; Josephine Kurniawati Tjahjono
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.13579

Abstract

Kewajiban pelaporan keberlanjutan berdasarkan POJK 51/2017 mendorong perusahaan-perusahaan di Indonesia untuk meningkatkan keterbukaan informasi terkait aspek lingkungan, sosial, dan tata kelola. Meskipun demikian, praktik penghindaran pajak masih terus menjadi topik yang diperdebatkan dalam literatur. Studi ini meninjau enam artikel terindeks Sinta yang menelaah hubungan antara pelaporan keberlanjutan dan penghindaran pajak dengan mempertimbangkan pendekatan teori, metode, serta karakteristik sektor masing-masing penelitian. Hasil telaah menunjukkan dua pola utama. Pertama, pengungkapan laporan keberlanjutan yang berkualitas, didukung tata kelola yang kuat serta praktik akuntansi manajemen lingkungan yang baik, cenderung menekan agresivitas pajak melalui peningkatan transparansi dan mekanisme kontrol. Kedua, pada perusahaan dengan tata kelola lemah, laporan keberlanjutan lebih banyak dimanfaatkan sebagai alat legitimasi untuk membangun citra positif, termasuk untuk menutupi strategi penghindaran pajak yang agresif. Perbedaan temuan antar studi dipengaruhi oleh variasi indikator pengukuran, sektor industri, serta variabel moderasi seperti tata kelola, risiko bisnis, dan transfer pricing. Secara keseluruhan, efektivitas laporan keberlanjutan dalam menekan penghindaran pajak sangat bergantung pada kualitas pengungkapan dan struktur tata kelola yang melingkupinya.
Co-Authors Gloria Mariana Kristanti Harjanto Go George Herbert Henny Cheirine Ilyona Risty Kensi Isa Nathanael Lulu Setiawati R. Bernardinus Chrisdianto Renna Magdalena Ryan Tivan Geri Sihombing, Tanggor