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Corporate Social Responsibility sebagai Variabel Intervening Hubungan Family Ownership dan Kinerja Perusahaan Rezky Pramurindra; Wita Ramadhanti; Eliada Herwiyanti; Pretisila Kartika Putri
Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 28 No 1 (2021): Performance
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jp.2021.28.01.3093

Kebijakan dan operasional suatu perusahaan menjadi hal yang sangat penting bagi kelangsungan suatu perusahaan. Sudah bukan rahasia lagi bahwa manajer suatu perusahaan biasanya adalah orang-orang yang masih mempunyai hubungan keluarga dengan pemilik perusahaan. Tentu keputusan ini bukan semata masalah kepercayaan antara pemilik terhadap keluarganya, tetapi juga karena perspektif keluarga yang memandang perusahaan sebagai aset keluarga yang harus diteruskan kepada generasi berikutnya. Oleh karena itu, unsur keluarga bisa berpengaruh baik secara langsung maupun tidak langsung terhadap kebijakan dan operasional perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh family ownership terhadap kinerja perusahaan melalui corporate social responsibility. Populasi dalam penelitian ini adalah seluruh perusahaan industri sektor infrastruktur, utilitas dan transportasi serta industri properti, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia periode tahun 2018. Penggunaan teknik purposive sampling menghasilkan 65 family business yang digunakan sebagai sampel dalam penelitian ini. Hasil analisis data dengan menggunakan Partial Least Square (PLS) 3.0 menunjukkan bahwa: (1) Family ownership berpengaruh positif dan signifikan terhadap kinerja perusahaan; (2) Family Ownership berpengaruh positif dan signifikan terhadap corporate social responsibility; (3) Corporate social responsibility memediasi pengaruh family ownership terhadap kinerja perusahaan keluarga. Hasil penelitian memberikan alternatif struktur kepemilikan bagi perusahaan untuk menghadapi tantangan revolusi industri 4.0 dan rekomendasi bagi family business dalam menganalisis komponen-komponen yang dapat mempengaruhi kinerja perusahaan.

Income Smoothing in Indonesian State Owned Enterprises Wita Ramadhanti
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 22 No 1 (2020)
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2020.22.1.2817

This research is intended to know whether Indonesian State Owned Enterprises (BUMN or Badan Usaha Milik Negara) having income smoothing pattern. This study also testing the determinant factors for income smoothing behavior. Positive Accounting Theory is used with its three hypothesis: bonus plan, debt covenant, and political cost. The samples are BUMN that listed in Indonesian Stock Exchange in 2018 which issued completed audited financial statements from 2010-2018. Data then analyzed using logistic regression. The results shows that stock values, bond values, and company size have positive effect on income smoothing practice. The results is consistent with Positive Accounting Theory’s hypothesis of bonus plan, debt covenant, and political costs hypothesis.

Pelatihan Penyusunan Rencana Bisnis untuk Badan Usaha Milik Desa di Kecamatan Lumbir Slamet Rosyadi; Wita Ramadhanti; Denok Kurniasih; Ayusia Sabhita Kusuma; Paulus Israwan Setyoko; Zaula Rizqi Atika
JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) VOL. 5 NOMOR 1 MARET 2021 JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat)
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Badan Usaha Milik Desa (BUMDes) dibentuk dalam rangka implementasi Undang-undang nomor 6 Tahun 2014 tentang Desa. Namun demikian perkembangan BUMDES masih belum optimal sebagai penyumbang Pendapatan Asli Desa (PADes). Berdasarkan hal tersebut, dalam kegiatan pengabdian ini dilakukan pelatihan pembuatan rencana bisnis kepada BUMDes di Kecamatan Lumbir, Kabupaten Banyumas. Sebelum pelatihan, dilakukan focus group discussion dan survey untuk memetakan permasalahan dan kebutuhan peningkatan kapasitas para pengelola BUMDes. Pelatihan dilakukan dengan metode ceramah dari praktisi dan tim pengabdi serta praktik pembuatan rencana bisnis. Pelatihan diikuti oleh 16 orang dari 10 BUMDes. Pasca pelatihan, tim pengelola BUMDes telah berhasil membuat rencana bisnis. Pengabdian ini penting sebagai dasar pengajuan unit usaha BUMDes sebagai badan hukum formal.

EXTENDED TAM TEST ON INDONESIAN SMEs’ FINTECH USERS & ITS FINANCIAL REPORTS Wita Ramadhanti; Kurniawan Kurniawan; Mukhrodin Mukhrodin; Sri Murni Setyawati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Indonesia have SME accounting standard that effective in 2018, but this standard adoption is not popular at that time. Hence recent fastest growing in financial technology adoption by food industries’ SME creating the need for having financial reports in order to make an exact reconciliation for the payment. This research wants to know whether this financial technology usage will lead to SME’s to make financial reports according to accounting standard. The model is designed to test the Extended Technology Acceptance Model (Extended-TAM). Population here is SME in food industry that on Grabfood list. 100 sample were drawn using purposive sampling for SME that uses OVO, a financial technology company that partnering with Grabfood. Data then analyzes using WarpPLS.This results is consistent with Extended TAM. The result also shows that adoption of FinTech will trigger SME to make better financial reports to make reconciliation process in billing easier.

SOME FACTORS THAT AFFECT TRANSFER PRICING DECISION Resa Pide Pratama Septiyani; Wita Ramadhanti; Yudha Aryo Sudibyo
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The objectives of this research is to analyze the effect of tax minimization, firm size, foreign ownership bonus mechanism, and exchange rate on transfer pricing decision in multinational company engaged in manufacturing that listed on Indonesia Stock Exchange from the year of 2015 to 2016. Sampling method in this study is using purposive sampling using 8 criterias that have been determined. The result of binary regression analysis shows that only tax minimization that has positive effect on transfer pricing decision. While the others variable which are, firm size, foreign ownership, bonus mechanism, and exchange rate do not has an effect on transfer pricing decision.

ANTECEDENT AND CONSEQUENCE FOR ACCOUNTING INFORMATION QUALITY ON INDONESIAN SMEs Wita Ramadhanti; Kurniawan Kurniawan; Mukhrodin Mukhrodin; Sri Murni Setiyawati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This research intended to observe the Accounting Information Quality during 2018, first year implementation of Indonesian Financial Accounting Standard for Micro Small and Medium Entity (SAK EMKM). This is a quantitative research using survey. The objects are Micro, Small and Medium Enterprises in Indonesia. Data is analyze using path analysis. Independent variables are financial literacy, Tax authority pressure, external consultant, Adoption of Marketing information technology. Dependent variables are Accounting Information Quality and Credit Access. The results show that Tax authority pressure and external consultant hiring has positive effect on Accounting Information Quality. Accounting Information Quality has effect on Credit Access. Therefore, further test reveal that Accounting Information Quality do not have mediating role between in the relations independent variables and Credit Access

PENGARUH INFORMASI AKUNTANSI (ROA, LEVERAGE, SALES GROWTH, CAPITAL INTENSITY DAN COMPANY SIZE) DAN COMPANY AGE TERHADAP TAX AVOIDANCE Pri Anggun Novria Fajarwati; Wita Ramadhanti
Jurnal Investasi Vol. 7 No. 1 (2021): Jurnal Investasi Januari 2021
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v7i1.112

This study aims to analyze the influence of financial information (profitability, leverage, sales growth, capital intensity and company size) and company age on tax avoidance. The dependent variable used in this study is tax avoidance which is proxied by the effective tax rate (ETR), while the independent variables are company size, company age, profitability (ROA), leverage (DAR), sales growth, and capital intensity. The population in this study are mining companies listed on the Indonesia Stock Exchange (BEI) for the period 2012-2016. The sample in this study used a purposive sampling method and obtained 55 samples of observations. Data analysis was performed using analysis tools Partial Least Square (PLS). The results of the analysis show that leverage has a positive effect on tax avoidance. Meanwhile, profitability, company size, company age, sales growth, and capital intensity have no effect on tax avoidance.

SOME FACTORS THAT AFFECT TRANSFER PRICING DECISION Resa Pide Pratama Septiyani; Wita Ramadhanti; Yudha Aryo Sudibyo
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 3 No 1 (2018): June 2018
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

The objectives of this research is to analyze the effect of tax minimization, firm size, foreign ownership bonus mechanism, and exchange rate on transfer pricing decision in multinational company engaged in manufacturing that listed on Indonesia Stock Exchange from the year of 2015 to 2016. Sampling method in this study is using purposive sampling using 8 criterias that have been determined. The result of binary regression analysis shows that only tax minimization that has positive effect on transfer pricing decision. While the others variable which are, firm size, foreign ownership, bonus mechanism, and exchange rate do not has an effect on transfer pricing decision.

ANTECEDENT AND CONSEQUENCE FOR ACCOUNTING INFORMATION QUALITY ON INDONESIAN SMEs Wita Ramadhanti; Kurniawan Kurniawan; Mukhrodin Mukhrodin; Sri Murni Setiyawati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 4 No 2 (2019): December 2019
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This research intended to observe the Accounting Information Quality during 2018, first year implementation of Indonesian Financial Accounting Standard for Micro Small and Medium Entity (SAK EMKM). This is a quantitative research using survey. The objects are Micro, Small and Medium Enterprises in Indonesia. Data is analyze using path analysis. Independent variables are financial literacy, Tax authority pressure, external consultant, Adoption of Marketing information technology. Dependent variables are Accounting Information Quality and Credit Access. The results show that Tax authority pressure and external consultant hiring has positive effect on Accounting Information Quality. Accounting Information Quality has effect on Credit Access. Therefore, further test reveal that Accounting Information Quality do not have mediating role between in the relations independent variables and Credit Access

EXTENDED TAM TEST ON INDONESIAN SMEs’ FINTECH USERS & ITS FINANCIAL REPORTS Wita Ramadhanti; Kurniawan Kurniawan; Mukhrodin Mukhrodin; Sri Murni Setyawati
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 1 (2020): June 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Indonesia have SME accounting standard that effective in 2018, but this standard adoption is not popular at that time. Hence recent fastest growing in financial technology adoption by food industries’ SME creating the need for having financial reports in order to make an exact reconciliation for the payment. This research wants to know whether this financial technology usage will lead to SME’s to make financial reports according to accounting standard. The model is designed to test the Extended Technology Acceptance Model (Extended-TAM). Population here is SME in food industry that on Grabfood list. 100 sample were drawn using purposive sampling for SME that uses OVO, a financial technology company that partnering with Grabfood. Data then analyzes using WarpPLS.This results is consistent with Extended TAM. The result also shows that adoption of FinTech will trigger SME to make better financial reports to make reconciliation process in billing easier.

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