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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Pendidikan Ekonomi (JURKAMI) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) EDUKATIF : JURNAL ILMU PENDIDIKAN Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Proaksi Aksara: Jurnal Ilmu Pendidikan Nonformal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) E-JURNAL AKUNTANSI Jurnal Akuntansi
Aurora Angela
Universitas Kristen Maranatha
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Predicting Financial Distress in Indonesia's Retail Industry Aurora Angela; Oktavianti Oktavianti; Nindy Tanison
E-Jurnal Akuntansi Vol 34 No 8 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i08.p13

Abstract

The condition of a healthy company is an ideal representation for all parties, both internal and external to the company. However, at times, there are moments when a company does not operate according to plan and may experience financial difficulties (financial distress). The threat of financial distress requires the company to have the appropriate strategy to anticipate conditions that may cause financial problems for the company. To predict financial distress, it can be analyzed from the financial ratios of the company. In this study, the researcher used operating capacity, profitability, leverage, and cash flow as independent variables and examined how they are related in predicting financial distress. The study used the entire population of retail sector companies in Indonesia with an observation period from 2019 to 2022. The retail sector was the focus of this research because in 2021, several retail sectors were in financial distress and even declared bankrupt. The conclusion of this research is that all four variables, namely operating capacity, profitability, leverage, and cash flow, have an effect in predicting financial distress. Operating capacity, profitability, and cash flow show a negative direction in their effect on predicting financial distress, while leverage shows a positive direction in its effect on financial distress. Keywords: financial distress, operating capacity, profitability, leverage, cash flow
PENGARUH INTELLECTUAL CAPITAL, COST OF CAPITAL, DAN WOMEN ON BOARD TERHADAP NILAI PERUSAHAAN SEKTOR TEKNOLOGI DI INDONESIA Cahyadi, Andreas; Angela, Aurora
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 10, No 1 (2025): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v10i1.4413

Abstract

The technology industry is a strategic sector that contributes significantly to the global economy. This study aims to analyze the effect of intellectual capital, cost of capital, and female representation on the board of directors on the value of technology companies in Indonesia. This research using technology industry listed on the Indonesia Stock Exchange for the 2019-2023 observation period. The variables used were intellectual capital with VAIC proxies, cost of capital with WACC proxies, and the percentage of women on the board of directors. The hypothesis test uses multiple linear regression. The results of the study indicate that intellectual capital has a significant positive effect on firm value, while cost of capital has a negative but insignificant effect. In addition, female representation on the board of directors significantly increases firm value, reflecting the contribution of gender diversity in strategic decision making. The recommendations of this study are optimal intellectual capital management, reducing the cost of capital, and increasing female representation on the board of directors as a strategy to improve the competitiveness and sustainability of technology companies.
Penerapan Metode Pembelajaran Kooperatif Berbasis Kasus Terhadap Efektivitas Pembelajaran Mahasiswa Akuntansi Universitas Kristen Maranatha Aurora Angela; Lauw Tjun Tjun; Sunardi Indrawan; Ray Krismawan
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.470

Abstract

Abstract The quality of learning is not only limited to the effectiveness of knowledge transfer, but also on the development of basic attitudes, such as critical scientific academic attitudes and continual willingness to seek the truth. In this case, educators are required not only to transfer of knowledge, but more than that also acts as an enlightenment agent. Therefore, this study aims to obtain empirical evidence of the influence of application of case-based cooperative learning methods to the learning effectiveness of the accounting students on Maranatha Christian University.The technique used to test the hypothesis is Simple Linear Regression Analysis, which used to know the influence of the application of case-based cooperative learning method to the effectiveness of student learning. Respondents in this study are accounting students of Maranatha Christian University.The result of this study shows that case-based cooperative learning method positively affects the learning effectiveness of the accounting students on Maranatha Christian University. Keywords: Case-Based Cooperative Learning Method, Learning Effectiveness.
Analisis Faktor-Faktor yang Mempengaruhi Penilaian KinerjaSatuan Kerja Perangkat Daerah Di Kota Bandung Yuliana Gunawan; Aurora Angela; Ilham Pranata
Jurnal Akuntansi Vol. 10 No. 1 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i1.927

Abstract

The purpose of this research is to reveal other factors that may affect the performance of SKPD in Indonesia. Factors used are incentive-oriented performance appraisal system, exploration-oriented performance appraisal system with contractibility as a moderating variable. This research was done in 3 SKPD located in Bandung City. Moderated Regression Analysis (MRA) have been used to analyzed the hypothesis. The results showed that incentive-oriented performance appraisal system and exploration-oriented performance appraisal system had no effect on SKPD performance, and when moderated by contractibility variable, the result also had no effect on SKPD performance. Keywords:Incentive-oriented Performance Appraisal System, Performance-oriented Appraisal Performance System, Contractibility, SKPD Performance. 
The Impact Analysis of Return on Asset, Leverage and Firm Size to Tax Avoidance Endah Purnama Sari Eddy; Aurora Angela; Erna -
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2908

Abstract

Penelitian ini bertujuan untuk menemukan bukti empirik mengenai seberapa besar pengaruh Return On Asset, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance. Variabel independennya adalah Return On Asset, Leverage dan Ukuran Perusahaan sedangkan variabel dependennya adalah Tax Avoidance. Populasi pada penelitian ini menggunakan laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2013-2017. Sampel yang dikumpulkan menggunakan Purposive Sampling Method. Penelitian ini menggunakan Metode Analisis Regresi Berganda. Berdasarkan uji hipotesis, didapatkan nilai signifikansi > 0.05, yang berarti bahwa Ho diterima, yang berarti bahwa tidak terdapat pengaruh Return On Asset (ROA), Leverage dan Ukuran Perusahaan terhadap Tax Avoidance. Kata Kunci: Return On Asset, Leverage, Firm Size, dan Tax Avoidance
Green Accounting, ESG, Komisaris Independen dan Pengaruhnya terhadap Kinerja Keuangan Hartono, Linova Angesti; Angela, Aurora
Jurnal Proaksi Vol. 12 No. 3 (2025): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i3.7462

Abstract

Main Purpose – This study aims to examine the effect of green accounting, ESG, and independent commissioners on corporate financial performance. Method – This research applies a quantitative approach using multiple linear regression analysis. The studi observes all companies in Indonesia that have PROPER ratings, ESG score from Refinitiv, and independent board structures during the 2020-2024 period. Main Findings – The result indicate that ESG has a positive and significant effect on financial performance. In contrast, green accounting and independent commissioners do not have a significant impact on financial performance. These findings highlight that ESG disclosure serves as an effective sustainability strategy for enhancing profitability. Theory and Practical Implications – Theoretically, the result support legitimacy and stakeholder theories, which emphasize the importance of transparency and responsible corporate governance. Practically, this studi suggest that companies should strengthen ESG practices to increase investor trust and financial outcomes. Novelty – The novelty of this research lies in utilizing all Indonesian companies with ESG scores, as well as using the latest data in the Indonesian context for the period 2020-2024 and adding references from the latest research.
Analysis the Influence of Environmental, Social, and Governance (ESG) Disclosure, Earnings Management and Ceo Narcissm on Firm Value Prayogo, Enny; Angela, Aurora; Natalia, Maria; Meiliu, Helen
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2511

Abstract

The primary goal in establishing a company is to achieve maximum profits, enchance shareholders’ wealth, and increase the value of the company. Paying attention to environmental, social and governance (ESG) issues is a critical component of maximing business value. In addition, another factor that is considered capable of influencing company value and is closely related to corporate governance is profit management practices. In terms of company management, the existence of CEO is thought to have the potential to influence a firm’s value in the eyes of investors. This study aims to examine the effects of environmental, social, and governance (ESG) disclosure, earnings management, and CEO narcissism on firm value. The research population consists of all public companies listed on the Indonesia Stock Exchange from 2019 to 2022. The research sample includes 42 public companies selected using the purposive sampling method. The data analysis method used multiple regression and testing the T and F hypotheses. The findings indicate that partially, ESG disclosure and CEO narcissism do not have a significant influence on firm value, while earnings management has a positive influence on firm value. However, simultaneously, ESG disclosure, earnings management and CEO narcissism have a significant influence on firm value.
PENGARUH GREEN ACCOUNTING, KINERJA LINGKUNGAN, DAN WOMAN ON BOARD TERHADAP NILAI PERUSAHAAN Zega, Yesica Cahayani Kristina; Angela, Aurora
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 10, No 2 (2025): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v10i2.4971

Abstract

This study is based on the increasing popularity of environmental problems and equal treatment for women, as well as the importance of non-financial information disclosure in improving corporate value.  This study will look at the impact of green accounting, environmental performance, and women on boards on firm value in the energy industry listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023, 84 research data samples were obtained. Multiple linear regression was used to examine the impact of the variables green accounting, environmental performance, and women on board on the value of the company. The findings indicated that while green accounting and having women on board had no discernible impact on firm value, environmental performance did. Although the adoption of green accounting and the presence of women on the board of directors have had a significant impact on raising company value, this research suggests that investors and the general public have greater trust in businesses that perform well in terms of the environment. This study has significant ramifications for businesses looking to improve inclusive governance and increase environmental transparency.
PENGARUH KINERJA KEUANGAN DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA Angela, Aurora; Evania, Fernetta
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 9, No 3 (2024): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v9i3.3824

Abstract

Food and beverages (FnB) as primary needs are the reasons underlying the stability of companies in the food and beverage subsector, with high levels of demand. These two factors make the FnB industry appear attractive and promising. With many FnB companies offering their shares, analysis and caution are required when making investment decisions. There are many elements that potential shareholders can consider when making investment choices. Some of them include paying attention to the company's financial ratios and dividend strategies, which can affect stock prices. Examining financial ratios is one method to determine this. The aim of this study is to find out how stock prices are affected by the Price to Earnings Ratio (PER), Dividend Payment Ratio (DPR), Return on Assets (ROA), and Return on Equity (ROE). This research was conducted on food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Multiple linear regression was used to test the hypotheses in this review. According to the findings, stock prices are influenced by ROE and PER, but not by ROA or DPR.
Training on the Creation and Digitalization of Financial Reports for the Success of MSMEs in the Future Hidayat, Vinny Stephanie; Oktavianti, Oktavianti; Angela, Aurora; Tjun, Lauw Tjun; Marpaung, Elyzabet Indrawati; Dewi, Nunik Lestari
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 4 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i4.20815

Abstract

Giving MSMEs sufficient knowledge about the kinds of financial statements they might utilize to support their operations is the aim of this community service. This program also aims to teach MSMEs how to create financial reports and how to use Microsoft Excel to digitize them. On November 5, 2024, this training took place in Jatiendah Village. Case studies and training are the techniques employed in this community service project. Prior to working on comprehensive sample questions for the financial statement preparation process and doing discussion sessions (questions and answers), the speaker first provided information about MSME financial statements. The facilitator remains by the participants' side as they complete the practice questions. After completing this training, it can be said that participants have a sufficient understanding of the different kinds of financial statements, the steps involved in creating financial statements from start to finish, and how to convert manual financial statement recording in books to digital financial statement recording in Microsoft Excel. In summary, this training has been successful in improving participants' comprehension of fundamental accounting principles and the creation and digitization of financial statements. The 10% rise in post test scores above pre test results illustrates this.
Co-Authors Barnabas Tridig S. Cahyadi, Andreas Candra Sinuraya Christine Dwi Karya S Christine Dwi Karya Susilawati Cristian Jovi Eddy, Endah Purnama Sari Eiren Eunike Elyzabet Indrawati Marpaung Erna - Evania, Fernetta Hartono, Linova Angesti Ilham Pranata Joni Joni Kambono, Herman Kristiawan, Allen Lauw Tjun Tjun Lina Anatan Livia Yonathan M. Sienly Veronica Maria Natalia, Maria Meiliu, Helen Meilyani, Meilyani Meythi, Meythi Monalisa, Yani Nindy Tanison Nunik Lestari Dewi Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Prayogo, Enny Ray Krismawan Riki Martusa Rini Handayani Rini Handayani Sunardi Indrawan Tan Kwang En Vinny Stephanie Hidayat Wijaya, I Nyoman Agus Yuliana Gunawan Zega, Yesica Cahayani Kristina