Articles
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN ]]>
<![CDATA[Felicia Wuisan]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Lukman Lukman]]>
<![CDATA[ SIMAK Vol 16 No 02 (2018): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v16i02.39
<![CDATA[This research aims to examine the effect of ownership structure on dividend policy. In this research ownership structure consists of managerial ownership, government ownership, foreign ownership and family ownership. The population used is a non-financial company that listed in Indonesian Stock Exchange (BEI) research period 2012-2016. The number of samples used in this research is 242 data of the company year. Sampling technique used is purposive sampling. Data analysis used was multiple regression analysis method. The empirical result of this research indicate that managerial ownership has a positive but not significant effect on dividend policy; government ownership has a negative and significant effect on dividend policy; foreign ownership has a positive and significant effect on dividend policy; and family ownership has a negative and significant effect on dividend policy.]]>
<![CDATA[REFLEKSI MAKNA KEADILAN PROFESI AKUNTAN DALAM PERSPEKTIF SPIRITUAL KRISTIANI ]]>
<![CDATA[Fransiskus Randa]]>
<![CDATA[ SIMAK Vol 18 No 01 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v18i01.114
<![CDATA[This paper is a reflexisting of the justice as something that is always added and fought for by individuals and society. This article tries to find an equivalent meaning of justice in the Christian faith and tries to reflect the practices of justice in the real world. The results show that justice is a slogan that becomes the jargon of each individual or society but is very difficult to implement properly and consistently.]]>
<![CDATA[MODEL AKUNTABILITAS KEUANGAN GEREJA TORAJA: STUDI INTERPRETIF FENOMENOLOGI ]]>
<![CDATA[Ratu Resti]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Oktavianus Pasoloran]]>
<![CDATA[ SIMAK Vol 19 No 01 (2021): Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar ]]>
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DOI: 10.35129/simak.v19i01.182
<![CDATA[Financial accountability of religious organizations is a new phenomenon demanded by stakeholders. This study aims to reveal the financial accountability of a religious organization, namely the Toraja Church. Data were collected through in-depth interviews, observation and documentation. The object of this research is the Toraja Church of Imanuel Mandetek congregation and selects the pastor, treasurer, and verification division as key informants. The results of the study found that financial accountability in the Toraja JIM church was not fully realized. The meaning of financial accountability in the church is interpreted as a form of financial governance with the demand for the involvement of the congregation in realizing the vision of the organization, but on the other hand, financial accountability built by the principle of transparency is not sufficient. Transparency of financial budgets has not been implemented. The financial statement information submitted is still very simple and is not accompanied by an adequate budgeting process. Thus the accountability that is carried out has not been able to meet the expectations of the Church stakeholders as part of the services provided.]]>
<![CDATA[PENGARUH STRUKTUR KEPEMILIKAN ASING DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN DENGAN MANAJEMEN LABA SEBAGAI MEDIASI ]]>
<![CDATA[Sri Hardyanti Budiman]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Bernadeth Tongli]]>
<![CDATA[ Jurnal Riset Akuntansi Vol 20 No 1 (2021): Jurnal Riset Akuntansi Aksioma, Juni 2021 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/aksioma.v20i1.125
<![CDATA[This study aims to examine the effect of foreign ownership structure and audit quality on firm value with earnings management as mediation. The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) with the research period of 2013-2018. The method of determining the sample using non-random sampling i.e purposive sampling and uses secondary data in the form of annual reports and financial statements of the company. The analytical methods used are path analysis and simultaneous test (F test). The results showed that the foreign ownership structure has a negative and significant effect on earnings management, audit quality has a negative and insignificant effect on earnings management, foreign ownership structure has a positive and insignificant effect on firm value, audit quality has a positive and significant impact on earnings management. firm value, and earnings management have a positive and significant effect on firm value. This study also found that foreign ownership structure has an indirect effect on firm value through earnings management and audit quality has an indirect effect on firm value through earnings management.]]>
<![CDATA[MENGUNGKAP PRAKTIK AKUNTABILITAS DALAM ORGANISASI GEREJA TORAJA JEMAAT TALLUNGLIPU ]]>
<![CDATA[Vheny Manguma]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Carolus Askikarno Palalangan]]>
<![CDATA[ Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 2 (2019) ]]>
Publisher : <![CDATA[Universitas Pendidikan Nasional ]]>
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DOI: 10.38043/jiab.v4i2.2328
<![CDATA[Penelitian ini bertujuan untuk memaknai praktik akuntabilitas dalam organisasi Gereja Toraja Jemaat Tallunglipu. Penelitian ini adalah penelitian deskriptif dengan menggunakan pendekatan kualitatif. Data diperoleh dengan melakukan observasi awal, wawancara, dan dokumentasi. Metode analisis data yang digunakan adalah reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa, ada 3 akuntabilitas yang dimaknai dalam Gereja Toraja Jemaat Tallunglipu yaitu pertama akuntabilitas keuangan ysng dimaknai dalam bentuk pertanggungjawaban pihak Gereja kepada jemaatnya dengan pencatatan laporan keuangan yang transparan melalui warta jemaat dan yang kedua adalah akuntabilitas transendental atau pertanggungjawaban kerohanian yang dimaknai dalam bentuk kegiatan/aktivitas yang dilakukan oleh pihak Gereja dalam memenuhi tugas pelayanannya salah satunya untuk melayani sesama dan yang ketiga yaitu akuntabilitas horizontal yang dimaknai sebagai bentuk pertanggungjawaban pihak Gereja yang luar biasa kepada jemaatnya dalam bentuk diakonia.]]>
<![CDATA[KINERJA KEUANGAN DAN REPUTASI PERUSAHAAN: STUDI PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Laurentius Christian Oktavianus]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Robert Jao]]>;
<![CDATA[Riza Praditha]]>
<![CDATA[ KRISNA: Kumpulan Riset Akuntansi Vol. 13 No. 2 (2022): KRISNA: Kumpulan Riset Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa ]]>
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DOI: 10.22225/kr.13.2.2022.218-227
<![CDATA[The purpose of this study is to investigate the effect of financial performance on company reputation and the influence of company reputation on financial performance. This study uses secondary data, namely the annual report and Corporate Image Index (CII) visited by the Frontier Consulting Group. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange which have a CII score index consecutively during the 2016-2019 period. The number of companies that meet the criteria in this study are 34 companies selected using purposive sampling with a total of 136 data observed. This study uses simple linear regression analysis. The results of this study indicate that financial performance has a positive and significant effect on the company's reputation and the company's reputation has a positive and significant effect on financial performance.]]>
<![CDATA[AKUNTABILITAS BERBASIS METTĀ DAN KAMMA ]]>
<![CDATA[Suardi Tanasal]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Suwandi Ng]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 10, No 3 (2019): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2019.10.3.26
<![CDATA[Abstrak: Akuntabilitas Berbasis Mettā dan Kamma. Penelitian ini bertujuan untuk menggali makna akuntabilitas Mettā dan Kamma dalam perspektif ajaran Buddha. Penelitan ini menggunakan metode fenomenologi terhadap pengelola, rohaniwan, dan umat Vihara binaan Sangha Theravada Indonesia di Kota Makassar. Hasil penelitian menunjukkan akuntabilitas Mettā dimaknai melalui gaya kepemimpinan menggunakan pendekatan hati dan pemberdayaan sebagai bentuk penyaluran cinta kasih. Sementara itu akuntabilitas Kamma dimaknai melalui kepercayaan dan ketaatan pada hukum Kamma. Kedua makna tersebut membuat pengelola berlaku transparan dan taat terhadap peraturan yang berlaku. Abstract: Accountability Based on Mettā and Kamma. This study aims to explore the meaning of Mettā and Kamma's accountability from the perspective of Buddhism. This research uses phenomenological method to organizers, clergy, and followers of the Theravada Indonesian Sangha temples in Makassar City. The research shows that Mettā accountability is interpreted through a leadership style using a heart approach and empowerment as a form of channeling love. Meanwhile, Kamma's accountability is understood through trust and obedience to the law of Kamma. Both meanings make the organizers transparent and obedient to the applicable regulations.]]>
<![CDATA[MEKANISME PENGUNGKAPAN EMISI KARBON DAN REAKSI INVESTOR ]]>
<![CDATA[Chen Kelvin]]>;
<![CDATA[Oktavianus Pasoloran]]>;
<![CDATA[Fransiskus Randa]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 14 No 2 (2019) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
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DOI: 10.24843/JIAB.2019.v14.i02.p02
<![CDATA[This research aims to investigate the role of carbon emission disclosure as a mechanism to improve investors' reaction to abnormal stock returns mediated by cost of equity. The samples used in this study were non-financial companies listed on the Indonesia Stock Exchange from 2013 to 2017. There were 122 companies with 610 observations. The samples were selected using the purposive sampling method. By using the path analysis method, the results show that carbon emission disclosure has a negative relationship with the cost of equity, carbon emission disclosure has a positive relationship with abnormal stock return, while the cost of equity has a negative and significant relationship with abnormal stock return. Additionally, the results obtained using the Sobel test show that the cost of equity plays a role in mediating the relationship between carbon emission disclosure and abnormal stock returns. Keywords: carbon emission disclosure; cost of equity; abnormal stock returns]]>
<![CDATA[STUDI ETNOGRAFI AKUNTABILITAS SPIRITUAL PADA ORGANISASI GEREJA KATOLIK YANG TERINKULTURASI BUDAYA LOKAL ]]>
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Iwan Triyuwono]]>;
<![CDATA[Unti Ludigdo]]>;
<![CDATA[Eko Ganis Sukoharsono]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 2, No 1 (2011): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2011.04.7109
<![CDATA[Etnographic Study of Spiritual Accountability on Catholic Church Inculturated by Local Value. This research aims to disclose spiritual acountability practice and reconstruct spiritual accountability concept from local value in a Catholic church community. Etnographic study is employed in this research. The interpretation of spiritual accountability understood by the community reflect individual relation to God (vertical relation) and is stated in the loyalty of community member to conduct religius activities, willingness to sacrifice for the continuing existence of the church, involvement to serve without reserve. Meanwhile, spiriual accountability concept is carried out by placing the church as tonkonan that conduct ritual activities as materialization of spiritual accountability. Studi Etnografi Akuntabilitas Spiritul pada Organisasi Gereja Katolik yang Ternkulturasi Budaya Lokal. Penelitian ini bertujuan untuk mengungkap praktik akuntabilitas spiritual dan merekonstruksi konsep akuntabiltas spiritual dari nilai budaya lokal melalui pendekatan interpretif dan metode etnografi pada sebuah komunitas organisasi Gereja Katolik. Studi etnografi digunakan dalam penelitian ini. Hasil pemaknaan akuntabilitas spiritual yang dipahami komunitas tersebut mencerminkan hubungan individu dengan yang Maha Kuasa (hubungan vertikal) dan dinyatakan dalam kesetiaan setiap anggota untuk menjalankan aktivitas religius, kerelaan berkorban demi keberlangsungan organisasi Gereja, ketertarikan untuk menjalani hidup bakti dan memberikan pelayanan dengan sepenuh hati. Sedang rekonstruksi konsep akuntabilitas spiritual dilakukan dengan menempatkan Gereja sebagai tongkonan yang menjalankan aktivitas ritus sebagai perwujudan akuntabilitas spiritual.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE DAN MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY ]]>
<![CDATA[Ana Mardiana]]>;
<![CDATA[Jayanti Jayanti]]>;
<![CDATA[Fransiskus Randa]]>;
<![CDATA[Excel Limbunan]]>
<![CDATA[ Tangible Journal Vol 5 No 2 (2020) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara ]]>
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DOI: 10.47221/tangible.v5i2.140
<![CDATA[This research aims to examine the influence of profitability, leverage, the composition of the independent board of commissioners and institutional ownership on the disclosure of corporate social responsibility to manufacturing companies listed on the Indonesia Stock Exchange. The population used in this research are all manufacturing companies listed on the Indonesia Stock Exchange with the research period 2015-2017. The method of determining the sample using purposive sampling with certain criteria and using secondary data in the form of company financial statements. This research use multiple linear analysis method. The results of this research indicate that profitability has a significant positive effect which means that the higher the level of profitability, the higher the disclosure of corporate social responsibility. Leverage has a negative effect but is not significant which means that the higher the leverage, the lower the disclosure of corporate social responsibility. The composition of the independent board of commissioners has a significant positive effect which means that the authority possessed by the board of commissioners can provide a strong enough influence to emphasize management to disclose corporate social responsibility. Institutional ownership has a positive but not significant influence which means that although it is considered very capable of overseeing and managing its investments, institutions as owners and one of the stakeholders have no influence on disclosure of corporate social responsibility.]]>
