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All Journal TEKMAPRO Journal of Industrial Engineering and Management EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) JURNAL LENTERA BISNIS BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Journal of Research in Social Science and Humanities Golden Ratio of Finance Management Golden Ratio of Auditing Research AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Akuntansi dan Keuangan Jurnal Ekonomi Trisakti Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmu Multidisplin JURNAL ABDIKARYASAKTI Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting International Journal of Business and Applied Economics (IJBAE) Dirkantara Indonesia Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam El-Mujtama: Jurnal Pengabdian Masyarakat Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Regina Jansen Arsjah
Universitas Trisakti
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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 1 
ANALISIS DAN EVALUASI EFEKTIVITAS SOP PERUSAHAN DALAM MENCEGAHAN FRAUD DI PERUSAHAAN STUDI KASUS PADA PT ABC Aswarul Haq; Regina Jansen Arsjah
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1552

Abstract

Standard Operating Procedures (SOPs) are essential work guidelines designed to ensure that all activities within a company are carried out effectively, consistently, and systematically. However, the continued occurrence of fraud despite the implementation of SOPs indicates potential weaknesses in their effectiveness. This study aims to analyze and evaluate the effectiveness of SOPs in preventing fraud at PT ABC. A qualitative case study approach was employed, utilizing field observation, in-depth interviews, and internal documentation analysis. The results reveal that several SOPs at PT ABC are outdated and lack critical provisions related to sales confirmation, receivables monitoring, warehouse control, and operational fuel usage. These gaps create opportunities for fraud, particularly involving sales, warehouse, and logistics staff. This study offers practical contributions through recommendations for improving SOPs to strengthen the company’s internal control system. The findings underscore the importance of regular SOP evaluation to ensure their relevance to operational dynamics and their effectiveness in fraud prevention.
KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN CORPORATE SOCIAL RESPONSIBILITY (CSR), TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Pertambangan Terdaftar Di BEI Periode 2021-2023) Rocky Romando; Regina Jansen Arsjah
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1580

Abstract

This study examines the impact of institutional ownership, managerial ownership, and corporate social responsibility (CSR) on firm value among mining sector issuers listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. Data were sourced from annual reports and sustainability reports and analyzed using multiple linear regression. The results indicate that none of these variables—institutional ownership, managerial ownership, and CSR—have a significant effect on firm value.. These findings suggest that the supervisory roles of institutional and managerial ownership are not yet optimal, and the implementation of CSR has not effectively enhanced firm value strategically. This study recommends better integration of ownership management and CSR with business strategies to improve firm value.
PENGARUH TRANSAKSI HUBUNGAN ISTIMEWA, TRANSFER PRICING TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PMK172/2023 SEBAGAI PEMODERASI Liem Sien Niang; Regina Jansen Arsjah
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1588

Abstract

Development of the business world and improvement amount transaction must taxes affected​ Special relationship background p issuance of PMK 172 of 2023. The issuance of PMK 172 of 2023 aims to can give a sense of certainty law , justice and convenience implementation rights and obligations for the obligatory tax . Research This own objective For analyze a connection between transaction Special relationship , transfer pricing , compliance must tax and the implementation of PMK 172 of 2023 as moderation .​ Study​ This using report data finance Non- financial companies listed on the Indonesia Stock Exchange (IDX) for period 201 5 –20 24 . Determination​ sample use method purposive sampling with sample as many as 12 companies for 10 years consecutive so that sample amount to 120 and use application Eviews . Research results This show that transaction connection special influential negative to compliance must tax . Transfer pricing influential positive to compliance must tax . Implementation PMK 172 of 2023 strengthens influence transaction connection special and transfer pricing to compliance must tax as moderation
PENGARUH SALES GROWTH, LEVERAGE, LIKUIDITAS, ARUS KAS OPERASI DAN KEPEMILIKAN MANAJERIAL TERHADAP FINANCIAL DISTRESS Safa Shinta Kinanti; Regina Jansen Arsjah
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1593

Abstract

This study aims to analyze the effect of sales growth, leverage, liquidity, operating cash flow, and managerial ownership on financial distress in companies in the hotel, restaurant, tourism, and textile sub-sectors listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The research sample was selected using purposive sampling, with specific criteria resulting in 80 observations from 20 companies. The data used were secondary data obtained from the IDX official website and each company. The analysis was conducted using panel data regression to test the simultaneous and partial effects between variables. The results indicate that sales growth does not significantly influence financial distress. Meanwhile, leverage and liquidity have a negative effect, while operating cash flow and managerial ownership have a positive effect on financial distress. These findings have strategic implications within the framework of agency theory, where managerial ownership can strengthen oversight and reduce the risk of financial distress. For regulators, these results support the need for transparency policies regarding internal indicators such as liquidity and cash flow to strengthen early warning systems against potential corporate financial failure
ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR INDUSTRI DEPARTMENT STORES DAN ADVERTISING Dian Rudiana; Regina Jansen Arsjah
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1594

Abstract

This study analyzes the factors contributing to financial distress in companies within the department stores and advertising subsectors listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. Employing binary logistic regression, the research evaluates the impact of liquidity, leverage, and profitability on the likelihood of financial distress. Findings indicate that department stores are vulnerable to consumer behavior fluctuations and intense retail competition, while advertising firms face risks from client dependency and shifting advertising budgets. Liquidity and profitability have a significant negative effect, whereas leverage has a positive effect on the probability of financial distress. The study recommends effective risk management, revenue diversification, and stringent financial monitoring to enhance corporate resilience against economic challenges.
PENGARUH KOMITE AUDIT, KINERJA LINGKUNGAN, DAN PROFITABILITAS TERHADAP PENGUNGKAPAN EMISI KARBON: STUDI PADA PERUSAHAAN PERTAMBANGAN BEI 2019–2023 DENGAN PENDEKATAN DATA PANEL Rian Bekti Safa'at; Regina Jansen Arsjah
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1595

Abstract

This study aims to analyze the influence of audit committees, environmental performance, and profitability on carbon emission disclosure in mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Carbon emission disclosure is an important indicator in assessing a company's transparency and accountability for the environmental impact of its operational activities. This study uses a quantitative approach with a panel data regression method. The sample was selected using a purposive sampling technique and consisted of 21 companies over five years of observation, resulting in 105 observation data. Model testing was carried out using the Chow, Hausman, and Lagrange Multiplier tests to determine the best model, and the results showed that the Random Effect Model (REM) was the most appropriate model. The results showed that environmental performance (PROPER) had a positive and significant effect on carbon emission disclosure. In contrast, profitability (ROA) and the audit committee did not show a significant effect. These findings indicate that a company's commitment to the environment is more influenced by actual environmental performance than governance or financial factors. This study provides implications for regulators and investors to pay more attention to environmental performance aspects as the main indicator in encouraging carbon information disclosure.
Co-Authors Ahmad, Syakif Akbar, Ikhsan Permana Alfiyyah Salsabila Salsabila Alfriansyach, Reza Virly Amelia, Clara Arifin Ilham Arrafi, Helmi Yudha Asih, Rayi Retno Dwi Aswarul Haq Ayu Aulia Oktaviani Chandra Surya Zebua Chen, Robin Dian Rudiana Egi Gumala Sari Erliana Banjarnahor Erna Faruqi, Faris Gresia Hartini Hotman T Pohan Hutarso, Jessica Huzaifah Ahmad Nugroho Idrianita Anis Jessica, Deliana Juwita Tanamal Kalumbang, Junius Piter Kusumayani, Citra Hanifah Lailatun Hasanah Laras Azzahra Widyasari Lenggogeni Liem Sien Niang Marsha Indah Putri MURTANTO nirdukita ratnawati, nirdukita Novita Andriani Nugraha, Ahmad Zacky Nur Fitri Yani Paradila, Chika Priscilla, Tiara Victoria Purba, Ary Martha Purnomo, Anugerah Septian Putri, Marsha Indah Putri, Maulita Irmaya Rahma Febriana Rendi Tri Syaputra Rian Bekti Safa'at Rifkinnanda Sukma Putra, Ryan Rajasa Pratama Riki Sanjaya Tjan Rocky Romando Safa Shinta Kinanti Safira, Amelia Saighotun Haniyah Salfinnia, Masni Sekar Mayangsari Silfi Alfiani Silitonga, Clara Alverina Siti Alfiah Sulaiman, Novi Sundani, Ni Nyoman Suryawanti, Ades Syahilul Amri Tyas Handayani Valencia, Valencia Winata, Cynthia Liusca Yanti, Harti Budi Yumiarsi