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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Jurnal Bisnis Journal of Economic, Bussines and Accounting (COSTING) Jurnal Bisnis Darmajaya Jurnal Mantik JURNAL LENTERA BISNIS Ekombis: Jurnal Fakultas Ekonomi Management Studies and Entrepreneurship Journal (MSEJ) Multicience INTELEKTIVA Jurnal Pengabdian kepada Masyarakat Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan EKONOMIKA45 Jurnal Terapan Ilmu Manajemen dan Bisnis (JTIMB) Proceeding National Conference Business, Management, and Accounting (NCBMA) Innovative: Journal Of Social Science Research Jurnal Ekonomis Klabat Journal of Management PEDAMAS (Pengabdian Kepada Masyarakat)
Lenita Waty
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Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions 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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Journal : Jurnal Ekonomis

 1 
ANALYSIS OF EARNINGS MANAGEMENT BASED ON TOTAL ACCRUAL METHOD ON TOL, AIRPORT, PORTS SUB SECTOR COMPANY Lenita Waty
Jurnal Ekonomis Vol 12 No 1 (2019): EKONOMIS : April 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.253 KB) | DOI: 10.58303/jeko.v12i1.2074

Abstract

This study aimed to analyze the state of earnings and detect of earnings management actions conducted by companies on toll roads, airports, ports companies. Earnings management was measured using the total accrual formula. The data collected by using secondary data that has been published by Indonesia Stock Exchange. The data was processed by using the total accrual formula. Based on the result of the research, there were fluctuations in net profit during the period 2011 - 2015 on the toll road, airport, port companies with the average net profit of Rp. 1,719,139,658,710. The average value of total company accruals on the toll road, airport, port sub-sectors of 0.0065 meant that companies on the toll road, airport, port and other sub-sectors that take earnings management measured over the period 2011 - 2015 increase the company's profit.
THE EFFECTS OF ORGANIZATIONAL CULTURE AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE Lenita Waty
Jurnal Ekonomis Vol 12 No 2 (2019): EKONOMIS : Oktober 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.534 KB) | DOI: 10.58303/jeko.v12i2.2226

Abstract

The aim of this study was to find out the influence of the organizational culture and leadership style on employee performance at Sekolah Advent Cimindi and Sekolah Advent Naripan in Bandung, West Java, Indonesia. This study used quantitative approach, and the questionnaire was specifically designed. Path analysis was used to determine whether there were direct effects and indirect effects of intervening variables. The population of this study was the employees of the Sekolah Advent Cimindi and Sekolah Advent Naripan with total 35 samples. The data was collected through questionnaire using Likert scale measurement. The research instrument used in this study was validity and reliability test. The results showed that the organizational culture and the dimensions of leadership style had a positive and significant influence, both directly and indirectly on the performance of the employees. The study findings prove that organizational culture and leadership style is an important element that greatly affect employee performance. Based on the result, it is recommending that the leaders at Sekolah Advent Cimindi and Sekolah Advent Naripan need to find out the suitable and most encouraging organizational culture and leadership style so the employees are able to perform their best.
PENGARUH KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL Fitriany Br Simbolon; Lenita Waty
Jurnal Ekonomis Vol 14 No 2b (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.177 KB) | DOI: 10.58303/jeko.v14i2b.2590

Abstract

This research purpose is to examine the effect of the audit committee characteristic with audit committee expertise, genders in audit committee, and company age as the indicators and internal control research as the dependent variable. This research used data that obtained from the Indonesia Stock Exchange (IDX) from 2019 to 2020. For the sample, this research used 41 banking companies that registered on the IDX result from purposive sampling method. The multiple regressionis used in this research for the statistiacal technique. The final results of this research indicate that the knowledge of the audit committee and the gender in audit committee have a positive effect on internal control disclosure.
Pengaruh Green Accounting dan Sales Growth Terhadap Tax Avoidance pada Perusahaan Sektor Basic Material dengan Sertifikasi ISO 14001 Simbolon, Betaria; Waty, Lenita; Hutabarat, Francis M
Jurnal Ekonomis Vol 18 No 1 (2025): Ekonomis, April 2025
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58303/jeko.v18i1.3949

Abstract

Tax is an obligation that must be fulfilled by tax subjects to the government. Companies are one of the main tax subjects which have an important role in state income. For companies, taxes can be a burden that has the impact of reducing company profits, while for countries taxes function as a source of funding for various government expenditures. Given these defferences in interests, companies often manage the tax burden they face, either through legal or illegal  means. One legitimate strategy that is commonly implemented is tax avoidance. This study aims to test and analyze the effect of green accounting, sales growth on tax avoidance in basic materials sector companies listed on the indonesia stock exchange for the 2018-2023 period. This research data uses purposive sampling methood bye observing 102 data from 17 companies. The research analysis technique uses descriptive statistical analysis, t test, f test, multiple linear regression, and coefficient of determination. The test results in the study show that green accounting and sales growth simultaneously have no influence on tax avoidance. Partially, green accounting has no influence on tax avoidance, so partial sales growth has a significant influence on tax avoidance.
Co-Authors Andre Alan Df Napitu Angela Sabatini Lappra Destryni Sinaga Fitriany Br Simbolon Francis Hutabarat Grace Orlyn Sitompul Heddry Purba Jenny Sihombing Jesica Anggreani Siringoringo Joan Y. Hutapea Judith Tagal Gallena Sinaga Kyla Naomi Lesmana Ledy Alemita Br Tarigan Lorina Siregar Sudjiman Marthinus Ismail Meisy Sabat Tania Sirait Nababan, Bryan NAOMI THERESIA IRMAWAN NICOLAS K SIHOTANG Patricia Rosmawati Pratama Marbun, Midian Purba, Hedry Putri Yohan, Lidya Monalisa Raja Adams Ria Chaniago Richard Friendly Simbolon Riky Sai Maruli Rivo Perenji Grisang Rolyana Ferinia Sihombing, Jenny Simbolon, Betaria Simbolon, Jointa Van Lois Tambunan, Regina Miranda Rachel Valentine Siagian