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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Bisnis dan Akuntansi Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Akuntansi Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Akuntansi dan Keuangan Indonesia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Applied Quantitative Analysis (AQA) MIMBAR : Jurnal Sosial dan Pembangunan Jurnal Akuntansi
Riki Martusa
Universitas Kristen Maranatha
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Effect of Independent Board of Commissioners and Capital Intensity on Tax Avoidance Yasmin F., Rahajeng; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
MIMBAR : Jurnal Sosial dan Pembangunan Volume 40, No. 2, (Desember 2024) [Accredited Sinta 3, No 79/E/KPT/2023]
Publisher : UPT Publikasi Ilmiah (Universitas Islam Bandung)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/mimbar.v40i2.4899

Abstract

The reason of this consider is to look at how the free board of commissioners and capital concentrated have an impact on assess shirking. The data gotten comes from the inspected yearly reports for 2020 to 2022 of coal mining companies recorded on the Indonesia Stock Trade. The number of perceptions chosen utilizing purposive determination is 45 information on the money related explanations of coal mining businesses gotten from the Indonesia Stock Trade and the company's site. The factors watched in this ponder incorporate assess evasion as the subordinate variable, capital escalated and autonomous board of commissioners as free components. The investigate discoveries appear that capital escalated and free board of commissioners both have an impact on assess evasion. The discoveries of this consider bolster the theory created and are reliable with the discoveries of other thinks about that found that the free board of commissioners and capital escalated significantly.
THE EFFECT OF THE PRESENCE OF FOREIGN BOARD MEMBERS ON CORPORATE ESG SCORES IN INDONESIA Emmanuel Dwistia, Reynald; Kevin Widjaja, Kanisius; Meythi, Meythi; Martusa, Riki
Jurnal Bisnis dan Akuntansi Vol. 26 No. 2 (2024): 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/jba.v26i2.2633

Abstract

The purpose of this study is to examine the impact of foreign boards and board commissioners on ESG scores in Indonesia from 2019-2023. Drawing upon the resource dependency theory, this paper applies multiple linear regression to investigate whether foreign boards and ESG performance of firms listed on Indonesia Stock Exchange (IDX) are related. The results indicate that foreign boards presence impacts ESG scores positively at 10%. Although this highlights that oversea boards can have a positive impact in such ways through expertise and global connections, the regulatory setting will remain just as important even if it is under reform. Instead, foreign boards have an insignificant negative impact on the ESG scores both for overall governance and all sub-dimensions suggesting that it may not be appropriate to use a more diversified board in terms of origin as panacea especially when it comes to advancing ESG practices. This study also has several limitations in that it explored companies from Indonesia, the period of research took place in a limited time frame and board demographics were not considered. Based on this study, one may argue part of the solution is to rely more heavily on foreign boards with greater familiarity and experience in implementing ESG appropriately for local conditions. The results are expected to provide implications for firms and regulators about the significance of board composition which enhances ESG performance, and corporate sustainability.
Literasi Pengelolaan Keuangan Pribadi bagi Masyarakat Desa Jati Endah Alwi, Fachri; Agustina, Lidya; Meythi, Meythi; Martusa, Riki
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 9 No 2 (2025): Volume 9 Nomor 2 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v9i2.24710

Abstract

The problem encountered in the Jati Endah Village community is the low level of financial management literacy which is indicated by the lack of public understanding regarding personal financial management. This community service activity aims to improve public understanding regarding personal financial management so that people are able to manage their finances optimally. The method of activity carried out is community service in the form of coaching including material presentation accompanied by financial management practices. The results of the community service show an increase in public understanding regarding how to manage personal finances and finances in the business being run. The community also understands the concepts and accounting equations in financial reports which are useful in future financial planning. This activity received a positive response and high enthusiasm from the participants so that it was considered to provide a positive contribution to the community. With the coaching activities carried out, it is hoped that the community can effectively manage their personal finances, be able to plan business development and achieve economic independence in a sustainable manner.
THE IMPACT OF COST LEADERSHIP ON FINANCIAL DISTRESS MEDIATED ENVIRONMENTAL, SOCIAL, AND GOVERNANCE Asher, Steven; Meythi, Meythi; Martusa, Riki; Rapina, Rapina
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

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

Abstract

Background: This study investigates the mediating role of environmental, social, and governance (ESG) performance in the relationship between cost leadership and financial distress among companies in Indonesia. Methods: Using path analysis, the research analyzed a sample of 43 firms listed on the Indonesia Stock Exchange from 2018 to 2022. Findings: The findings indicate that cost leadership positively affected ESG; however, no direct relationship was observed between cost leadership or ESG and financial distress. The mediation analysis reveals that ESG acted as a mediator, linking cost leadership to a reduced risk of financial distress. Conclusion: These results highlight the importance of integrating cost leadership with ESG practices to strengthen corporate financial resilience. Novelty/Originality of this article: The study has offered valuable insights for companies and stakeholders looking to improve sustainability practices that could mitigate the risk of financial distress.
Are Profitability and Leverage Able to Predict the Risk of Financial Distress? Mulyadi Mulyadi; Meythi Meythi; Riki Martusa; Rapina Rapina
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 3 (2024): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i3.2693

Abstract

The performance of the organization from a financial perspective plays a crucial role in attracting investment. Whenever this profitability indicator is put in the context of making an investment, the signaling theory arises where information about the firm’s activities is provided to affect an investment decision. The goal of this study is to observe profitability and leverage affect financial distress. The population is manufacturing enterprises registered on the Indonesia Stock Exchange between 2018 and 2022. Testing uses the SPSS statistical test tool with logistic regression. Profitability can predict the risk of financial distress. The risk of financial distress can be reduced by increasing profitability. Meanwhile, Leverage does not yet provide a definite reflection for predicting the risk of financial distress. Optimizing profits is the main thing in reducing the risk of financial distress. This will also have an impact on business continuity and not experiencing bankruptcy. The novelty of this study is that the indicator of financial distress is estimated by six consecutive years of negative earnings per share.
Continuous Auditing (Audit Masa Mendatang yang Membangun Kemampuan Pengauditan terotomatisasi) Riki Martusa
Jurnal Akuntansi Vol. 5 No. 2 (2006)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v5i2.279

Abstract

Technological advances (e.g. e-commerce and the internet) have changed business practices and the process of recording and storing business transactions. eXtensible Business Reporting Language (XBRL) will soon be built into accounting and reporting software which would allow on-line real-time preparation, publication, examination and extraction of financial information. The digital economy has significantly altered the way business is conducted and financial information iscommunicated. A rapidly growing number of organizations are conducting business and publishing business and financial reports online and in real-time. Real-time financial reporting is likely to necessitate continuous auditing to provide continuous assurance about the quality and credibility of the information presented. Thus, outside, independent auditors should use continuous, electronic auditing when most financial informationexists only in electronic form under real-time accounting systems. The audit process has, by necessity, evolved from a conventional manual audit to computer-based auditing andis now confronted with creating continuous electronic audits. Rapidly emerging information technology and demands for more timely communication of information to business stakeholders requires auditors to invent new ways to continuously monitor, gather, and analyze audit evidence. Continuous auditing is defined here as "a comprehensive electronic audit process that enables auditors to provide some degree of assurance on continuous information simultaneously with, or shortly after, the disclosure of the information. " This paper is based on a review of related literature, andinnovative continuous auditing applications. An approach for building continuous audit capacity is presented and audit data warehouses and data marts are described. Ever improving technology suggests that the real-time exchange of sensitive financial data will place constant pressure on auditors to update audit techniques. Most of the new techniques that will be required will involve creation ofnew software and audit models.Keywords: Real-time accounting systems, continuous auditing, and building automated auditing capability.
Zakat Tinjauan Teoritis dan Pengurang Penghasilan Kena Pajak Riki Martusa
Jurnal Akuntansi Vol. 6 No. 1 (2007)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v6i1.339

Abstract

Zakat is the amount of assets which obligate to be given by every mosiem or institute is owned by moslem people to be given toward people have right to accept that accordingto syari ’at Allah SWT. Every moslem have filled that qualification, must obligate zakat. Zakat’s principal purpose improve mustahik life’s (people have right to accept zakat)become muzakki (people pay zakat). There is unconsistent to UU no. 17 tahun 2000 and UU no. 38 tahun 1999. UU no.17 tahun 2000 declares income can be less to penghasilan kena pajak that is zakat penghasilan (profession ’s zakat), but UU no. 38 tahun 1999 declare zakat (not only income) can be less upon penghasilan kena pajak. Zakat according to UU no 38 1999 that is all assets which obligate to be given bymuslimin according to islam that is: gold, silver and money; trading and enterprise; outcome of agriculture; outcome of plantation; outcome of minings; outcome of animalhusbandry; outcome of products and services; rikaz also. Unconsistent of UU no. 38 tahun 1999 dan UU no. 17 tahun 2000 that is: (I) because misunderstad member oflegislatif toward means of zakat. (2) because different of opinion and reason of politic about how long zakat can deliberate in country fiscal.Keywords : zakat, penghasilan kena pajak.
Pengaruh Persepsi Auditor Junior dan Auditor Senior atas Sistem Pengendalian Mutu Kantor Akuntan Publik (KAP) Terhadap Kinerja Auditor Verani Carolina; Christine Dwi Karya; Riki Martusa
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.358

Abstract

The objective of this research is to determine the impact of auditor perception through “Sistem Pengendalian Mutu” (independent variables) on auditor performance (dependent variable). The study also make the different between the perception of junior auditors and senior auditors. The respondent of this research are 38 auditors from 7 Public Accountant Firm in Bandung. The research used hypotesis test while data were processed by Statistical Package for the Social Sciences (SPSS) program. It is using regression analysis to examine the effect of auditor perception through “Sistem Pengendalian Mutu” on auditor performance. Independent sample t-test is used to compare junior auditor and senior auditor performance. The result of this research shows that perception of “Sistem Pengendalian Mutu” give positive effect to auditor performance. The independent sample t-test indicates that junior auditors performance is better than senior auditor performance through their perception of “Sistem Pengendalian Mutu”.Keywords: auditor perception, auditor performance
Penerapan Activity Based Costing (ABC) System Dalam Penghitungan Profitabilitas Produk Riki Martusa; Yoanes Dicky
Jurnal Akuntansi Vol. 3 No. 1 (2011)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v3i1.361

Abstract

PT "X" is one of the companies working in the field of footwear products in the form in which women work shoes and slippers women marketed in the domestic market. PT "X" has not made an accurate calculation of production costs due to the method of calculating the current cost of production is traditional to perform equalization of resources regardless of the cost of the percentage of resource usage for each product. Application of the method of Activity Based Costing (ABC) System in calculating the production cost of a product can improve the system of calculating production costs that are currently carried out by PT "X". The results of calculating the cost of production using the method of Activity Based Costing (ABC) System can be used in calculating the profitability of a product that can be used by PT "X" to set the appropriate selling price by taking into account production costs and profitability of its products, so that the PT "X" can compete in this tight business world.Keywords: Activity Based Costing (ABC) System and Product Profitability.
Peranan Environmental Accounting terhadap Global Warming Riki Martusa
Jurnal Akuntansi Vol. 1 No. 2 (2009)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v1i2.377

Abstract

This article explores about is global warming. The distortion of nature causes global warming. Industrial sector is one of global warming incurred. Some nations create a group to cope this matter. They try to reduce carbon emission as one of global warming causes by controlling industrial carbon emission through financial reporting. This article explores normatively roles of environmental accounting in cope with global warming. Keywords: global warming and environmental accounting.
Co-Authors Alwi, Fachri Anastasya Regina Candra Asher, Steven Aurora Angela Candra Sinuraya Candra, Anastasya Regina Christine Dwi Karya Christine Dwi Karya S Cynthia Glennisa Darmasetiawan, Johannes Buntoro Eddy, Endah Purnama Sari Emmanuel Dwistia, Reynald Erwan Erwan Gunawan, Johanes Felix Hakim, Rio Christantio Henky Lisan Suwarno Joni Joni Kevin Widjaja, Kanisius Lidya Agustina M. Sienly Veronica Meythi, Meythi Mulyadi Mulyadi Nindy Tanison Oktavianti Oktavianti Permata, Nurul Intawaty Putri, Aulia Asriani Rapina Rapina . Rapina, Rapina Rapina Riyanto, Naomi Fani Verani Carolina Yasmin F., Rahajeng Yoanes Dicky Yolla Margaretha Zaniarti, Sri