Articles
<![CDATA[Analysis Of The Form Of Sustainable Fashion And The Quality Of Disclosure Of Economic, Social And Environmental Aspects On The Website In 2022: A Case Study Of Sukkhacitta.Com ]]>
<![CDATA[Tania, Lina]]>;
<![CDATA[Meiden, Carmel]]>
<![CDATA[ Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 3 No. 4 (2024): Jurnal Ekonomi, Teknologi dan Bisnis ]]>
Publisher : <![CDATA[Al-Makki Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.57185/jetbis.v3i4.98
<![CDATA[In this era of Globalization, the world's population has increased so human needs and desires must also continue to grow. Choosing needs, cannot be separated from a person's lifestyle, where fashion has become an inseparable part of daily appearance and style. The development of the fashion industry is in line with fashion which is no longer just a necessity but also a lifestyle. This research is the result of practice-based research, where local brand SukkhaCitta strives to design sustainable fashion collections by raising the issue of clothes that can heal the earth. Through this practice, Sukkhacitta retraces the footsteps of their ancestors, where SukkhaCitta makes clothes directly manually in the village without using factories. From the application of traditional agroforestry to spices used as natural pesticides. Intercropping naturally balances the carbon cycle between the soil and the atmosphere. Another attraction that SukkhaCitta tries to highlight is the storytelling behind each product it makes. This story element is what differentiates SukkhaCitta from other fast fashion products that only follow trends.]]>
<![CDATA[Pengaruh Corporate Governance terhadap Real Earning Management - Sebuah Studi Literatur ]]>
<![CDATA[Winata, Tri Sudjadmiko]]>;
<![CDATA[Meiden, Carmel]]>
<![CDATA[ Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024 ]]>
Publisher : <![CDATA[LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31004/jptam.v8i1.13353
<![CDATA[Penelitian ini menganalisis pengaruh corporate governance terhadap real earnings management. Fokusnya melibatkan elemen-elemen corporate governance, seperti struktur kepemilikan perusahaan, dewan direksi dan komisaris yang independen dan ukuran komite audit. Studi literatur ini merangkum temuan penelitian sebelumnya, mengeksplorasi hubungan antara corporate governance dan praktik real earnings management. Hasil studi dari 11 artikel dari tahun 2022-2023 ini diharapkan memberikan wawasan tentang dampak corporate governance terhadap transparansi dan kejujuran dalam pelaporan keuangan, dengan potensi implikasi terhadap kebijakan regulasi dan praktik bisnis. Studi ini menyoroti pentingnya corporate governance dalam memitigasi risiko real earnings management.]]>
<![CDATA[CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA BEBERAPA PENELITIAN SKRIPSI PERGURUAN TINGGI, STUDI META ANALISIS ]]>
<![CDATA[Putri, Arshinta Chandra]]>;
<![CDATA[Mamamoba, Paulus Yusuf]]>;
<![CDATA[Angelina, Angelina]]>;
<![CDATA[Meiden, Carmel]]>
<![CDATA[ Jurnal Ecoment Global Vol. 7 No. 2 (2022): Edisi Agustus 2022 ]]>
Publisher : <![CDATA[Universitas Indo Global Mandiri Palembang ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.35908/jeg.v7i2.2085
<![CDATA[Dengan menggunakan metode sistem meta-analisis, kami melakukan penelitian untuk menentukan dampak Good Corporate Governance terhadap nilai perusahaan, berdasarkan beberapa hipotesis dari mahasiswa Kwik Kian Gie. Nilai perusahaan sebagai variabel terikat adalah harga yang tersedia yang harus dibayar pembeli masa depan ketika menjual perusahaan. Proksi yang digunakan adalah Tobin's Q. Periode penelitian yang digunakan adalah dari tahun 2010 hingga 2019. Teknik pengambilan sampel dilakukan dengan menggunakan metode purpose-driven sampling yang menghasilkan 20 sampel. Untuk mengintegrasikan data hasil penelitian disertasi dan mengetahui dampak corporate governance terhadap nilai perusahaan, peneliti melakukan pengujian dengan menggunakan teknik meta-analitik. Hasil meta analisis menunjukkan bahwa variabel kepemilikan manajemen, kepemilikan institusional, komite audit, dan ukuran komite berpengaruh terhadap nilai perusahaan. Kesimpulan penelitian ini menunjukkan bahwa kepemilikan manajemen, kepemilikan organisasi, ukuran dewan direksi, dan ukuran dewan auditor perusahaan berpengaruh terhadap nilai perusahaan.]]>
<![CDATA[STRUKTURASI KONFLIK PENYESUAIAN TEMUAN AUDIT MELALUI PENELITIAN HUBUNGAN ANTARA AUDITOR DENGAN KLIEN ]]>
<![CDATA[Abigail, Jane]]>;
<![CDATA[Meiden, Carmel]]>
<![CDATA[ EQUITY Vol 19 No 1 (2016): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (361.869 KB)
|
DOI: 10.34209/equ.v19i1.472
<![CDATA[The purpose of this study is to understand the meaning of structuration adjustment audit findings conflict, to examine the terms of the roles and relationships between the auditor and management of their clients in the process of audit completion. Structuration theory states that the perpetrator and interrelated structure, no structure without actors, as there is no action without structure. The object of this research is a public accounting firm and the client where researchers work, as the number of informants in this study is five people. This study uses a phenomenological approach, because this research is directly related to the symptoms that occur in the sphere of organized human interaction. The method used in this research is qualitative. The results of the study reflect that the relationship between the auditor and the client has two principal types, namely proactive and reactive. Clients tend to perform reactive action during conflicts in the adjustment of the audit findings, so that there will be formal andinformal actions in these interactions that will influence the outcome of the audit.]]>
<![CDATA[CORPORATE GOVERNANCE DAN MANAJEMEN LABA PADA BEBERAPA PENELITIAN SKRIPSI PERGURUAN TINGGI, STUDI META ANALISIS ]]>
<![CDATA[Angeline, Angeline]]>;
<![CDATA[Meiden, Carmel]]>
<![CDATA[ EQUITY Vol 21 No 1 (2018): EQUITY ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (614.984 KB)
|
DOI: 10.34209/equ.v21i1.630
<![CDATA[Topic about corporate governance effect on earnings management has been researched by many researcher and still exist until now. The existing research provides both consistent and inconsistent results with different levels of significance. This study aims to integrate thesis results of higher Education related to the topic of corporate governance effect on earnings management in Indonesia period 2004-2014. Data collection method use observation method with as the output thesis. The sample of this research is 23 thesis student of higher education. The sampling technique is purposive sampling technique. Researcher use meta analysis technique to integrate the result of the thesis research and show conclusions related to the effect of corporate governance on earnings management. The result of this research shows that managerial ownership, institutional ownership, the size of the board directors and the size of board commissioners effect earnings management. The correlation of the weak independent variable to the dependent variable is shown by the average correlation value below 0.25. In addition, this study also proves that the validity of agency theory in several manufacturing companies, banking, LQ45 in the study period 2004 - 2014.]]>
<![CDATA[Materiality Disclosure Compliance in the 2021 Sustainability Report ]]>
<![CDATA[Chika, Tania Martina]]>;
<![CDATA[Meiden, Carmel]]>
<![CDATA[ Journal of International Conference Proceedings Vol 6, No 1 (2023): 2023 ICPM Malang Proceeding ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32535/jicp.v6i1.2252
<![CDATA[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]]>
<![CDATA[THE EFFECT OF FRAUD PENTAGON ON FRAUDULENT FINANCIAL STATEMENTS: A META ANALYSIS ]]>
<![CDATA[Hernadi, Kezia Natalie]]>;
<![CDATA[Meiden, Carmel]]>
<![CDATA[ Journal of International Conference Proceedings Vol 6, No 1 (2023): 2023 ICPM Malang Proceeding ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32535/jicp.v6i1.2264
<![CDATA[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 (á¹) calculating r table. While the rationalization variable has a negative effect on fraud financial statements.]]>
<![CDATA[Quality of Carbon Emissions Disclosure on Corporate Sustainability Report Gojek Period 2020 and Goto Period 2021 – 2022 ]]>
<![CDATA[Komala, Felicia]]>;
<![CDATA[Meiden, Carmel]]>
<![CDATA[ Journal Research of Social Science, Economics, and Management Vol. 3 No. 9 (2024): Journal Research of Social Science, Economics, and Management ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.59141/jrssem.v3i9.648
<![CDATA[The high level of air pollution which is increasing from year to year causes air quality to decline. One of the causes of the increase in air is the growth in the number of motorized vehicles which causes an increase in the amount of emissions released in the form of Carbon Monoxide (CO), Hydrocarbons (HC), Nitrogen Oxide (NO). This shows that climate change is occurring. Climate change is one of the environmental problems that is currently of concern to stakeholders. The Carbon Disclosure Project (CDP) is a non-profit organization that operates focused on addressing environmental issues. CDP works by publishing information sheets which are useful as a guide for companies to disclose greenhouse gas (GHG) emissions resulting from the company's business activities. The company publishes a sustainability report which reveals carbon emissions. GoTo is a merger between Gojek and Tokopedia where in 2020 Gojek published a sustainability report. Scoring of carbon emission disclosures both quantitatively and qualitatively was carried out in this research. During the 2020-2021 period, the highest level of suitability and quality of disclosure was obtained by GoTo. Quantitatively, the climate change category has high disclosure quality. Qualitatively, the GHG emissions calculation category has the highest disclosure quality.]]>
<![CDATA[Analisis Kualitas Assurance Statement yang Merujuk Kepada Standar AA1000AS dan ISAE3000 Serta Usulan Penyeragaman Standar pada Sustainability Report ]]>
<![CDATA[Nasution, Rahmat Arafat]]>;
<![CDATA[Meiden, Carmel]]>
<![CDATA[ Syntax Literate Jurnal Ilmiah Indonesia ]]>
Publisher : <![CDATA[Syntax Corporation ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36418/syntax-literate.v9i8.15983
<![CDATA[Penelitian ini bertujuan untuk menganalisa sejauh mana kualitas assurance statement atas sustainability report dan bagaimana perbedaan kualitas assurance statement atas sustainability report dari emiten yang terindeks Sri-Kehati. Selain itu juga untuk dapat menilai kualitas assurance statement berdasdarkan standar yang digunakan serta assurace provider yang menerbitkannya. Jenis penelitian ini menggunakan pendekatan deskriptif kuantitatif. Populasi sararan dalam penelitian ini adalah emiten yang terindeks Sri-Kehati periode 2020-2022. Analisis data menggunakan descriptive content analysis. Hasil penelitian menunjukkan bahwa kualitas assurance statement atas sustainability report dari emiten terindeks Sri-Kehati keseluruhannya berkategori sedang di dalam semua kategori berdasarkan standar yang digunakan yaitu AA1000AS dan ISAE3000, berdasarkan sektor usaha serta assurance provuder.]]>
<![CDATA[Kualitas Assurance Statement Pada Laporan Keberlanjutan Perusahaan Periode Tahun 2020 – 2022 ]]>
<![CDATA[Aprianto, Rendi]]>;
<![CDATA[Meiden, Carmel]]>
<![CDATA[ Jurnal Ilmu Komputer dan Bisnis Vol. 15 No. 2 (2024): Vol. 15 No. 2 (2024) ]]>
Publisher : <![CDATA[STMIK Dharmapala Riau ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.47927/jikb.v15i2.768
<![CDATA[Laporan keberlanjutan adalah laporan kinerja yang dibuat oleh perusahaan untuk mengukur, mengungkapkan, dan mengelola perubahan dalam rangka membuat kegiatan yang keberlanjutan. Peneliti menggunakan desain studi deskriptif dengan metode analisis isi secara kuantitatif dan kualitatif. Objek penelitian adalah 30 (tiga puluh) perusahaan yang konsisten menerbitkan laporan keberlanjutan disertai dengan pernyataan asurans dengan standar AA1000AS dan ISAE3000 periode tahun 2020 – 2022. Hasil penelitian menunjukkan tingkat kepatuhan berdasarkan gabungan elemen standar AA1000AS dan ISAE3000 berdasarkan total skor rata-rata secara kuantitatif berada pada tingkat 73% dan secara kualitatif berada pada tingkat 75%. Kesimpulan penelitian menunjukkan tingkat kualitas pernyataan asurans yang tinggi pada semua aspek berdasarkan penyedia jasa asurans, standar asurans yang digunakan, negara penelitian, tahun penelitian, perusahaan, dan sektor industri. Kata kunci : Kualitas, pernyataan asurans, laporan keberlanjutan]]>
