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All Journal EL-MUHASABA Proceeding SENDI_U Measurement : Jurnal Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia JURNAL PENDIDIKAN TAMBUSAI Jurnal Equity Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Ilmu Komputer dan Bisnis Jurnal Akuntansi dan Manajemen Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JURNAL AKUNTANSI Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Journal of International Conference Proceedings Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Global Research on Economy, Business, Communication, and Information Asian Journal of Social and Humanities Equity Balance: Jurnal Akuntansi, Auditing, dan Keuangan HelFin Journal
Carmel Meiden
Program Studi Akuntansi K wik Kian Gie School of Business
Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Social Sciences Veterinary Other

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Studi Meta Analisis: Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan, dan Pertumbuhan Penjualan Terhadap Manajemen Laba Edeline, Edeline; Tan, Clarissa; Meiden, Carmel
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 21 No 1 (2024): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v21i1.448

Abstract

ABSTRAK Penelitian saat ini bertujuan supaya mengintegrasikan keterkaitan pengaruh leverage, profitabilitas, ukuran perusahaan, serta pertumbuhan penjualan pada Manajemen laba. Terdapat 27 artikel sampel telah diamati yang menghasilkan data sebagai berikut leverage terdiri dari 12 artikel yang terdiri atas komposisi 7 sig sebesar 58,33% dan 5 data tidak sig sebesar 41,67%. Variabel profitabilitas terdiri dari 14 artikel yang terdiri atas komposisi 8 sig sebesar 57,14% dan 6 data tidak sig sebesar 42,86%, Variabel ukuran perusahaan terdiri dari 16 artikel yang terdiri atas komposisi 9 sig sebesar 56,25% dan 7 data tidak sig sebesar 43,75%. Variabel pertumbuhan penjualan terdiri dari 6 artikel yang terdiri atas komposisi 4 sig sebesar 66,67%. Teori dasar dalam penelitian saat ini adalah teori keagenan dan teori sinyal. Keduanya menjelaskan tentang bagaimana hubungan antara satu pihak atau lebih dengan melibatkan pihak lain untuk bekerja sama dalam memenuhi kontrak berupa penyajian laporan keuangan secara kooperatif. Dalam penelitian saat ini, peneliti menggunakan data sekunder berdasarkan beberapa jurnal yang terdaftar dalam SINTA untuk mengeksplorasi keterkaitan pengaruh leverage, profitabilitas, ukuran perusahaan, dan pertumbuhan penjualan pada manajemen laba dengan periode 2021 – 2023. Jurnal yang digunakan mencakup Jurnal Penelitian Pendidikan dan Jurnal Penelitian. Hasil dari melta analisis melnulnjulkkan bahwa DER melan correllation (ṝ) = 0.1594 delngan niali r tabel = 0.0346; ROA melan correllation (ṝ) = 0.0585 delngan nilai r tabel = 0.0282; ulkulran pelrulsahaan melan correllation (ṝ) = 0.0696 delngan nilai r tabel = 0.0312; pelrtulmbulhan pelnjulalan melan correllation (ṝ) = 0.0114 delngan nilai r tabell = 0.0313. Hasil ini menunjukkan bahwa adanya keterkaitan antara variable dependen dan variable independen. Kesimpulan penelitian terkini dapat membuktikan bahwa Leverage, Profitabilitas, Ukuran Perusahaan, serta Pertumbuhan Penjualan memiliki keterkaitan dengan pengaruh pada manajemen laba Kata Kunci: Manajemen laba, Leverage, Profitabilitas Ukuran Perusahaan, Pertumbuhan Penjualan, Studi Meta analisis. ABSTRACT The current research aims to integrate the relationship between the effects of leverage. profitability, company size, as well as sales growth on profit management. There are 27 sample articles that have been observed which produce the following data: leverage consists of 12 articles consisting of a composition of 7 sig of 58.33% and 5 non-sig data of 41.67%. The profitability variable consists of 14 articles consisting of 8 sig composition of 57.14% and 6 non-sig data of 42.86%, the company size variable consists of 16 articles consisting of 9 sig composition of 56.25% and 7 non-sig data of 43.75%. The sales growth variable consists of 6 articles consisting of a composition of 4 sig of 66.67%. The basic theories in current research are agency theory and signal theory. Both explain how the relationship between one or more parties involves other parties to work together in fulfilling contracts in the form of presenting financial statements cooperatively. In the current study, researchers used secondary data based on several journals listed in SINTA to explore the relationship between the effects of leverage, profitability, company size, and sales growth on profit management with the period 2021 2023. Journals used include Journal of Educational Research and Journal of Research. The results of the meta-analysis show that DER mean correlation (ṝ) = 0.1594 with the value of r table = 0,0346; ROA mean correlation (ṝ) = -0.0585 with the value of r table = 0.0282; company size mean correlation (ṝ) = - 0.0696 with the value of r table = 0.0312; sales growth mean correlation (ṝ) = 0.0114 with the value of table r value 0.0313. This result shows that there is a relationship between the dependent variable and the independent variable. The conclusion of recent research can prove that Leverage, Profitability, Company Size, and Sales Growth are related to influence on management. Keywords: Profit management, Leverage, Profitability Company size, Sales growth, Meta analysis study.
Penerapan ESG terintegrasi: Studi kasus PT Bukit Asam Tbk. dalam meraih proper emas tahun 2022 Wibowo, Yohannes; Meiden, Carmel
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1448

Abstract

This research is a qualitative perspective to understand how the issuer applies Environment, Social, and Governance (ESG). The object of this research is Bukit Asam Tbk. The design of this research is a case study, with research variables assessing materiality, carbon disclosure quality, and corporate governance. The data used is the sustainability report for the period 2018-2022 and other secondary data. Sampling is done purposive sampling. Data analysis techniques using content analysis. My stakeholders define materiality as a priority topic, with the biggest stakeholder being customers, shareholders, officials, governments and policymakers; working partners, and suppliers; and the mass media. The environmental aspect is a major material issue. Highest carbon disclosure quality by 2022. The GRK category and the RC1 sub-sector are the highest disclosure quality. The corporate governance has produced an outstanding program in empowering local communities with a SROI ratio of 5.91, winning the Golden PROPER award. It can be concluded that the materiality assessment is good, the quality of disclosure is good and still needs to be improved, corporate governance is good. To the issuer, in order to maintain and improve implementation on ESG.
THE EFFECT OF FRAUD PENTAGON ON FRAUDULENT FINANCIAL STATEMENTS: A META ANALYSIS Hernadi, Kezia Natalie; Meiden, Carmel
Journal of International Conference Proceedings Vol 6, No 1 (2023): 2023 ICPM Malang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i1.2264

Abstract

This study aims to integrate research results from several journals to ascertain the impact of financial statement fraud (FFS) on fraud pentagon. FFS is an intentional effort by the company to mislead users of financial statements. Fraud pentagon explains the five elements causing FFS. The population in this study is a journal which not included in predatory journal for 2012-2022. There are 16 samples produced through purposive sampling. Secondary data for meta analysis techniques is produced through observation techniques in Seforra and Google Scholar. The results of integration show that the pressure, opportunity, capability and arrogance have positive effect on FFS as evidenced through (ṝ) calculating > r table. While the rationalization variable has a negative effect on fraud financial statements.
Analysis of the Quality of Assurance Statements on Corporate Sustainability Reports on the Stock Exchanges of Several Countries in the World in 2020-2022 Nangoy, Gavriel Faith; Meiden, Carmel
Journal of International Conference Proceedings Vol 6, No 7 (2023): 2023 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i7.2789

Abstract

While sustainability reporting has experienced notable advancements in recent years, a discernible gap persists between the progress in reporting practices and the corresponding assurance measures. This paper emphasizes the degree to which the contents of sustainability assurance statements align with the essential elements mandated by the ISAE 3000 and AA1000AS assurance standards. A content analysis was performed for the assurance statements of twenty-four (24) public listed companies listed on 24 different exchanges over a three-year span from 2020 to 2022. This analysis employed a quantitative approach involving scoring to assess the alignment of the content with the requirements of the assurance standards. The research instrument used were based on the minimal content elements of ISAE 3000 and AA1000 AS and developed by previous studies. The results of this study describe variability in the quality of assurance statements based on assurance standards, assurance provider, country of origin, industry sector, and content element. This research contributes to the existing literature in sustainability assurance through content analysis   offering a nuanced global perspective through a large sample size and utilizing a streamlined research instrument derived from previous studies, enhancing the precision and conciseness of the analysis.
Quality Assurance Statement of Companies Listed on the Indonesia Stock Exchange 2021 Susilo, Lilianda; Meiden, Carmel
Journal of International Conference Proceedings Vol 6, No 1 (2023): 2023 ICPM Malang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i1.2251

Abstract

This research was conducted to analyze quality assurance statement contained in the sustainability report. Sustainability reports that also issue assurance statements are still voluntary, assurance statements are intended to increase the accuracy and credibility of the sustainability report. The method used is content analysis method quantitatively and qualitatively. The objects used are 25 companies registered on the Indonesia Stock Exchange in 2021, where 11 companies use the ISAE 3000 proxy and 14 companies use the AA1000AS proxy which is divided into 7 business sectors and 8 assurance providers. From this study it was found that the assurance statements included in the sustainability reports of several companies in Indonesia are of high quality and the assurance statements issued by KAPs and non-KAPs have a high percentage for 2021. Assurance statements based on each industry sub- sector and assurance providers have a high presentation. Based on the quantitative and qualitative methods, there were several contents that were 100% fulfilled by the 25 companies, namely the contents of the title, addressee, name of the assuror, date of report, and location of the assuror. Keywords: sustainability report, assurance statement, quality assurance
Materiality Disclosure Compliance in the 2021 Sustainability Report Chika, Tania Martina; Meiden, Carmel
Journal of International Conference Proceedings Vol 6, No 1 (2023): 2023 ICPM Malang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i1.2252

Abstract

The study employs a qualitative approach to analyze how provincial banks define materiality, take into account stakeholders, and pinpoint material issues.. The study is focused on nine state banks. A case study research approach using materiality assessment variables was adopted. The sampling strategy used was called targeted sampling. Data analysis techniques used include data reduction, data visualization, and inference. Landesbank defines materials as critical issues with significant impact. Customers are the most influential stakeholders. The most important material issues for organizations are related to social issues. Landesbank's materiality assessment is good, but clearly needs improvement. Banks with already-good materiality ratings can be kept, while provincial banks with still-poor materiality ratings can have their ratings raised. Keywords: Materiality, Stakeholders, Sustainability Report
KUALITAS PENGUNGKAPAN EMISI KARBON PADA LAPORAN KEBERLANJUTAN PERUSAHAAN YANG TERDAFTAR BERDASARKAN INDEKS SRI-KEHATI PERIODE 2018 – 2022 Ovina, Maria Ellita; Meiden, Carmel
Jurnal Akuntansi Vol 13 No 1 (2024): Edisi Februari
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/ja.v13i1.1033

Abstract

Climate change is one of the environmental problems that is currently being considered by stakeholders, including various organizations concerned with environmental issues. The Carbon Disclosure Project (CDP) is a non-profit organization in 2000 that focuses on addressing environmental issues. CDP works by publishing an information sheet which is useful as a guide for companies to disclose greenhouse gas (GHG) emissions due to the company's business activities. The company discloses carbon emissions in its sustainability report. This research was conducted by giving a score of disclosure of carbon emissions, both quantitatively and qualitatively. Of the 5 issuers studied during the 2018-2022 period, it was found that Bank Rakyat Indonesia (Persero) Tbk. has the highest level of conformity and quality of disclosure. Quantitatively, the climate change category has high disclosure quality. Qualitatively, the energy consumption category has the highest disclosure quality. The banking sector is ranked highest in terms of quantitative disclosure of carbon emissions, while the infrastructure sector is ranked highest qualitatively.
Kualitas Climate-Related Disclosures atas Rekomendasi TCFD pada Perusahaan Multinasional Periode 2020-2022 Limtaroli, Cindy; Meiden, Carmel
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 4 No 2 (2024): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/1z8zy806

Abstract

The phenomenon of climate change has attracted world attention, as related cases, such as greenwashing, have been carried out by various entities in the world. TCFD is present to provide guidelines for disclosing risks and opportunities, providing stakeholders with information regarding strategy, the carbon emissions in the sector and the company's financial system. The purpose of this research is to analyze the quality of company’s climate-related disclosures and provide comparison between sectors and countries. The objects of research are banking and mining sector companies from China, the United States, and Canada which issue climate-related disclosures for the 2020-2022 period. Data is analyzed using content analysis method and quantitative and qualitative scoring. The research show that quality of “average-high” results, with governance category ranked first quantitatively while metrics and targets category qualitatively. Comparison between countries in order from highest to lowest value is the United States, Canada and finally China. The banking sector shows higher quality of climate-related disclosures than the mining sector.
Pelatihan dan Pendampingan Pembuatan Eco Enzyme dan Pemanfaatan Limbah Plastik bagi Guru dan Siswa SDK Penabur 6 Kelapa Gading Suhartono, Sugi; Meiden, Carmel; Aleksander, Gabriel; Adi Saputro, Jevontius
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 1 No. 2 (2024): April - September 2024
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v1i2.1156

Abstract

Eco Enzyme is a fermentation solution from organic waste such as fruit and vegetable waste, sugar and water. This environmentally friendly enzyme is in liquid form which has many benefits ranging from agriculture, household to pets. Implementing this Eco Enzyme is to find out whether it has an effect on plant growth and to find out the dose that gives the best results. However, apart from being a powerful organic fertilizer, Eco Enzyme have a versatile function in making knick-knacks from used goods, especially plastic waste which is difficult to decompose in the environment. This approach aims to educate students about the importance of recycling and creativity in managing plastic waste. The aim of this program is more efficient assistance in increasing students understanding of the manufacturing process and benefits of Eco Enzyme and inspiring student creativity in recycling plastic waste into useful products.
Peran Perempuan dan Kolaborasi Lintas Generasi untuk Keluarga Berdaya Indonesia Maju Triyani, Yustina; Meiden, Carmel; Pane, Zulfikar Ikhsan; Pangaribuan, Leonard; Suhartono, Sugi; Mutiarawati, Elisabeth Vita
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 2 No. 1 (2024): Oktober 2024 - Maret 2025
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v2i1.1264

Abstract

Community Service Activities (PkM) were carried out by the IBIKKG PkM Team in the context of the Jakarta Hindu Dharma Women's Independence Celebration (WHDI) on August 5, 2024, which was held in the form of seminars and ongoing mentoring. This continuous PkM activity aims to increase the awareness and understanding of WHDI members regarding the importance of the role of marriage in the family and community. Through presentations and discussions, participants gained insight into how women can be the main drivers in the family, both as educators, caregivers and economic drivers. This activity also emphasizes the importance of cross-generational collaboration to preserve cultural values and improve family welfare. As a result, the seminar succeeded in building networks and collaborations between various women's groups, creating synergy in efforts to empower women and strengthen families in Indonesia.
Co-Authors . Anastasia, . Abigail, Jane Abigail, Jane Adi Saputro, Jevontius Aleksander, Gabriel Alexandra, Celine Angelina Angelina Angeline angeline Angeline, Patricia Anggawijaya, Anthony Anggreani, Vemyta Annisa, Lutfi Aprianto, Rendi Arianto, Michael Caesaria, Meidy Aurora Calvin, Vincent Carolin, Charen Chenkiani, Princessa Leif Chika, Tania Martina Christabel, Devina desy wulandari Edeline, Edeline Effendy, Vicky Elisabeth Vita Mutiarawati Ferdinand, Filbert Fransisca, Tasya Gunawan, Prayogo Handayani, Maria Vania Hasjim, Deandra Hendarto, Kris Hernadi, Kezia Natalie Hiung, Steven Jenius Bun Fie Imeldinata, Evelyn Jennefer, Sanchian Junus, Anathasya Angelie Zeta Kertanegara, I Wayan Alvin Kevin kevin Khomara, Rania Kodu, Anselmus Rufus Komala, Felicia Kristianto, Andreas Bayu Kurniawan Boen, Adrianus Lafasya, Khalifa Laurencia, Odelia Leonard Pangaribuan Lie, Kelvin lim, william Limtaroli, Cindy Lionardi, Margaretha Lo, Angelica Mamamoba, Paulus Yusuf Mursalim, Valencia Nangoy, Gavriel Faith Nasution, Rahmat Arafat Novilia, Jessica Nurkhasanah Nurkhasanah Ovina, Maria Ellita Putri, Arshinta Chandra Putri, Viona Rahayu Ningsih Razak, Nishnurtia Ria Novianti Salibana, Jen Siswanto, Felicia Stephanie, Erika Sugi Suhartono Susilo, Lilianda Syaidana, Syifa Putri Tan, Clarissa Tania, Lina Thalia, Virissya Tita Djuitaningsih Triyani, Yustina Valencia, Shita Vanessa, Ferent Vernanda, Amelia Wibowo, Yohannes Winata, Tri Sudjadmiko Wuga, Silviana Wulandari, Sarifah Yosef Dema Zulfikar Ikhsan Pane