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All Journal Semantik Among Makarti Jurnal Manajemen dan Keuangan Transformasi: Jurnal Pengabdian Masyarakat Jurnal Manajemen Teori dan Terapan AJIE (Asian Journal of Innovation and Entrepreneurship) Jurnal Ekonomi dan Bisnis DIJB (Diponegoro International Journal of Business) Journal La Sociale Perspektif Akuntansi Jurnal Akuntansi
Elisabeth Penti Kurniawati
Universitas Kristen Satya Wacana
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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English Corporate Governance Implementation on Related Party Transactions in Indonesia Ade Raynaldi Harahap; Elisabeth Penti Kurniawati; Ahmad Maulin Naufa
Perspektif Akuntansi Vol 3 No 1 (2020)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.283 KB) | DOI: 10.24246/persi.v3i1.p1-15

Abstract

This research aims to examine the effect of corporate governance implementation on related party transactions (RPT) in Indonesian commercial banks. RPT is proxied by two variables-debt and receivables. This study multiple regression methods to analyze the relationship. We found that the corporate governance (CG) has no significant effect on debt with related parties in the banking sector. Then, CG also does not have a significant effect on receivables from related parties in the banking sector. Those results indicate that albeit the government and the company implement the CG on Indonesian commercial banks, it did provide benefit to alleviate RPT. RPT itself lead the drawbacks to the company.
PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN REPUTASI PERUSAHAAN SEBAGAI PEMODERASI Andrefe, Avella Chlearesta; Kurniawati, Elisabeth Penti
Among Makarti Vol 17, No 1 (2024): Among Makarti
Publisher : STIE AMA Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/ama.v17i1.586

Abstract

Abstract : A The purpose of this study is to analyze the effect of environmental performance on financial performance and the role of corporate reputation as a moderator. The object of this research is manufacturing, agroindustry, and mining companies in Indonesia listed on the Indonesian Stock Exchange in 2017-2021. 54 companies meet the sample criteria. The variables used in this study are environmental performance (Public Disclosure Program for Environmental Compliance), financial performance (Return on Asset), and corporate reputation (Corporate Image Index).  The results showed that environmental performance can affect the company's environmental performance in the same year up to a two-year gap, while corporate reputation can strengthen the influence of environmental performance on the company's financial performance in the same year and one-year gap.Abstrak : Tujuan dari penelitian ini adalah untuk menganalisis pengaruh kinerja lingkungan terhadap kinerja keuangan dan peran reputasi perusahaan sebagai pemoderasi. Objek dari penelitian ini adalah perusahaan manufaktur, argoindustri, dan pertambangan di Indonesia yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Terdapat 54 perusahaan yang memenuhi kriteria sampel. Variabel yang digunakan pada penelitian ini adalah kinerja lingkungan (Public Disclosure Program for Environmental Compliance), kinerja keuangan (Return on Asset), dan reputasi perusahaan (Corporate Image Index). Teknis analisis data menggunakan metode moderated regression analysis Hasil penelitian menunjukkan bahwa kinerja lingkungan dapat mempengaruhi kinerja lingkungan perusahaan pada tahun yang sama sampai rentang dua tahun, sedangkan reputasi perusahaan dapat memperkuat pengaruh kinerja lingkungan terhadap kinerja keuangan perusahaan pada tahun yang sama dan rentang satu tahun.
Evaluation of internal control in business systems using COSO framework: A case study of a barbershop business in Ambon City Radjawane, Yavia Auditia; Kurniawati, Elisabeth Penti
Transformasi: Jurnal Pengabdian Masyarakat Vol. 20 No. 2 (2024): Transformasi Desember
Publisher : LP2M Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/transformasi.v20i2.11192

Abstract

[Bahasa]: Usaha mikro, kecil dan menengah (UMKM) memiliki peranan besar dalam menunjang keberhasilan perekonomian negara. Oleh karenanya, pelaku bisnis perlu menerapkan pengendalian internal yang memadai untuk mencapai tujuan bisnis secara efektif. Masalah utama yang dihadapi oleh para pelaku UMKM saat ini adalah belum optimalnya penerapan pengendalian internal dalam sistem bisnis yang berisiko menyebabkan kegagalan usaha. Pengabdian kepada masyarakat ini bertujuan untuk mengevaluasi pengendalian internal organisasi bisnis menggunakan kerangka COSO (Committee of Sponsoring Organizations of the Treadway Commission) yang mencakup lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, dan pemantauan. Program pengabdian ini berbentuk penelitian case study dengan menggunakan metode Service Learning yang melibatkan usaha barbershop dengan tujuh cabang di Kota Ambon. Pengumpulan data dilakukan melalui wawancara, dokumentasi dan observasi secara langsung dengan pihak-pihak terkait bisnis babrbershop sebagai pealu UMKM. Hasil kegiatan pengabdian menunjukkan bahwa penerapan pengendalian internal pada usaha jasa barbershop ini belum sepenuhnya memenuhi standar memadai. Evaluasi ini dapat mengidentifikasi kendala pada masing-masing komponen pengendalian sehingga menyediakan informasi penting bagi pelaku bisnis barbershop untuk menetapkan rencana tindak lanjut yang tepat. Program pengabdian ini memberi kontribusi literatur mengenai penerapan pengendalian internal menggunakan COSO framework pada UMKM. Implikasi praktisnya adalah organisasi usaha barbaershop perlu untuk memperbaiki penerapan pengendalian internal pada komponen lingkungan pengendalian, penilaian risiko, aktivitas pengendalian dan pemantauan. Kata Kunci: pengendalian internal, Usaha Mikro, Kecil dan Menengah (UMKM), kerangka COSO [English]: Micro, small and medium enterprises (MSMEs) play a pivotal role in supporting the success of the country's economy. Therefore, business organisations must implement adequate internal controls to achieve business goals effectively. The main problem MSME entrepreneurs face is the suboptimal application of internal control in their business system, which can potentially cause business failure. This community service program aims to evaluate the internal control of business organisations using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) framework, which includes the control environment, risk assessment, control activities, information and communication, and monitoring. This service programme is a case study using the Service Learning method involving a barbershop business with seven branches in Ambon City. Data were collected through interviews, documentation and observation of stakeholders in the barbershop business organisation as MSME entrepreneurs. The results show that the implementation of internal control in the barbershop business has not fulfilled adequate control standards. This evaluation can identify constraints and challenges in each of the business's internal control components. It provides important information for barbershop businesses to establish appropriate strategic action plans. This service programme contributes literature regarding the implementation of internal control using the COSO framework in MSMEs. The practical implication is that barbershop business organisations should improve the implementation of internal control in the components of the control environment, risk assessment, control activities and monitoring. Keywords: internal control, Micro, Small and Medium Enterprises (MSMEs), COSO framework
The Effect of Workload and Auditor Experience on the Auditor's Ability to Detect Fraud at Public Accounting Firms Tolewo, Thesiana Sangiang; Kurniawati, Elisabeth Penti
Journal La Sociale Vol. 5 No. 6 (2024): Journal La Sociale
Publisher : Borong Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journal-la-sociale.v6i1.1816

Abstract

This research aims to examine and analyze the influence of workload and auditor experience on the ability of auditors to detect fraud. The respondents of this study are auditors working at Public Accounting Firms in Semarang City. This research is a quantitative study. The sampling technique used was convenience sampling, with a total sample of 74 respondents. Multiple linear regression is employed for data analysis at a significance level of 5%. Data were collected through the distribution of questionnaires. The results indicate that workload does not have an effect on the auditor's ability to detect fraud, while auditor experience has a positive and significant effect on the auditor's ability to detect fraud.
Pengaruh Praktek Good Coorporate Governance terhadap Nilai Perusahaan Perbankan di Indonesia Yossi Eko Sriyanto Putra; Elisabeth Penti Kurniawati
Jurnal Akuntansi Vol. 9 No. 1 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i1.488

Abstract

Abstract Bank Indonesia has ever imposed sanctions against several banks in Indonesia for not implementing good corporate governance. This case will certainly affect the public perception of the value of banking companies in Indonesia. The objective of this research is to analyze the effect of Good Corporate Governance on Company Value on the banking sector listed on the Indonesia Stock Exchange in a period of 2012-2014. The components of good corporate governance used in this study are the Institutional Ownership, Managerial Ownership, Audit Committee, and Independent Commissioner. The Company Value is measured by Tobin’s Q. The sampling method in this research is a purposive sampling method. This study uses secondary data in the form of annual reports obtained from the website of the Indonesia Stock Exchange. Hypothesis testing in this study uses multiple linear regression analysis technique. The results show that good corporate governance does not affect the company value in the banking sector companies. Nevertheless, this study may indicate that good corporate governance is essential for the company, though not enough to affect the value of a company. Keywords: Good Corporate Governance (GCG); Company Value  
Penerapan Fraud Hexagon Theory pada Minat Kecurangan Driver PT Jeggboy Inspirasi Indonesia Parahita, Natasya; Kurniawati, Elisabeth Penti
Perspektif Akuntansi Vol 8 No 1 (2025)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v8i1.p62-82

Abstract

Penelitian ini bertujuan untuk menguji pengaruh elemen Fraud Hexagon Theory terhadap minat driver Jeggboy & Girl di Kota Salatiga dalam melakukan kecurangan. Penelitian ini adalah penelitian kuantitatif dengan menggunakan teknik pengumpulan data primer. Pengumpulan data menggunakan kuesioner yang disebar secara daring kepada para driver. Jumlah sampel yang diambil adalah 160 responden yang diperoleh dengan teknik purposive sampling. Teknik analisis data yang digunakan yaitu teknik regresi linier. Pengujian dilakukan dengan mengevaluasi model pengukuran (outer model) dan model struktural (inner model). Hasil penelitian ini menunjukkan bahwa tekanan, kemampuan, rasionalisasi, dan kolusi memiliki pengaruh positif terhadap kecurangan driver. Sedangkan, kesempatan dan arogansi tidak berpengaruh terhadap kecurangan driver.
Co-Authors Ade Raynaldi Harahap Ahmad Maulin Naufa Ahmad Maulin Naufa Alex Wibowo Andrefe, Avella Chlearesta Chandra Arifin Feronica Mayasari Fredi Kristiadi FX Rahardian Eka Permadi Hani Sirine Monika Meliana Taurisianti Naasyiatul Lailaa Parahita, Natasya Paskah Ika Nugroho Radjawane, Yavia Auditia Tolewo, Thesiana Sangiang Yemima Eka Christy Yossi Eko Sriyanto Putra