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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Akuntansi Multiparadigma Jurnal Akuntansi, Auditing dan Keuangan Jurnal Mamangan Indonesian Journal of Sustainability Accounting and Management Journal of Economic, Bussines and Accounting (COSTING) SENTRALISASI Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan MABIS: Manajemen dan Bisnis Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Indonesian Journal of Accounting and Governance Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akuntansi The Indonesian Journal of Accounting Research Enrichment : Journal of Management Jurnal Cahaya Mandalika Jurnal Abdimas Musi Charitas Media Riset Akuntansi Auditing & Informasi Mamangan Social Science Journal Indonesian Journal of Sustainability Accounting and Management JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Akuntansi dan Keuangan
Suwandi Ng
Universitas Atma Jaya Makassar
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Penerapan Customer Relationship Management terhadap Keberlanjutan Perusahaan dengan Eco-Friendly Marketing sebagai Variabel Mediasi Robert Jao; Suwandi Ng; Anthony Holly; Erica Honasan Ho; Jamaluddin Majid
SENTRALISASI Vol. 12 No. 1 (2023): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v12i1.1843

Abstract

The purpose of the study is to investigate the influence of customer relationship management on eco-friendly marketing, customer relationship management on corporate sustainability, eco-friendly marketing on corporate sustainability, and customer relationship management on corporate sustainability through eco-friendly marketing. This research uses purposive sampling method in sample selection. The sample used is retail companies in Makassar City, South Sulawesi. Total Sample is 84 respondents. The data collection method used is survey with questionnaire. The analysis techniques used is path analysis. The results show that customer relationship management has a positive and significant impact on eco-friendly marketing, customer relationship management has a positive and significant impact on corporate sustainability, eco-friendly marketing has a positive and significant impact on corporate sustainability, and eco-friendly marketing mediates the effect of customer relationship management on the corporate sustainability.
Literature Review: Hubungan Margin Laba Bersih dan Kinerja Keuangan Perusahaan Fitrianingsih Amalo; Riata Dheasita Safira; Suwandi Ng; Billy Dewandara; Rizqy Aiddha Yuniawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5539

Abstract

Tujuan dalam artikel untuk menganalisis Hubungan Laba Bersih dan Kinerja Keuangan Perusahaan melalui analisis literature review di bidang manajemen Keuangan. Metode yang digunakan dalam penelitian ini adalah studi literature dengan mereview beberapa hasil penelitian sebelumnya. Pendekatan penulisan dalam artikel ilmiah ini adalah dengan menggunakan metode kualitatif dan penelitian kepustakaan atau library research dengan bantuan referensi terkini yang diperoleh dari pencarian kutipan Google Schoolers dan Mendeley. Berdasarkan review yang dilakukan menyimpulkan bahwa terdapat hubungan antara laba bersih dan kinerja keuangan perusahaan. Dimana, kinerja keuangan yang baik umumnya akan memberikan dampak positif pada peningkatan laba bersih yang diperoleh perusahaan. Laporan keuangan yang baik adalah bentuk dari kinerja keuangan yang positif pada perusahaan sehingga berpengaruh signifikan pada margin laba bersih perusahaan.
Understand the challenges of using a virtual data room to improve profitable and sustainable business outcomes Ignatius Septo Pramesworo; B.M.A.S. Anaconda Bangkara; Suwandi Ng; Laros Tuhuteru; Adi Mursalin
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1077

Abstract

Understanding the challenges of virtual data and space to increase profitable business is very important in this highly competitive era. For this reason, we have obtained several epidermises that explain the challenges and benefits of a virtual data room so that we can enter the business pot that we obtained electronically from several data sources that were currency ten years ago. We analyze the data under a phenomenological approach which can answer the challenge of this question because the virtual data room is a very innovative and phenomenal matter in supporting business. After collecting data from book and journal sources, we analyze it carefully, involving data coding, data interpretation, and drawing valid and reliable conclusions. After a series of studies and obtaining the discussion results, the challenge of using applications that support business under the virtual data room makes it easy for businesses based on efficiency, safety, flexibility, transparency, and other features. Business people can benefit because they can save and have high productivity following the plan to get a profitable and sustainable business. This Temon will provide a new understanding to support academic activities and other industrial applications.
PENGARUH MACHIAVELLIAN, TANGGUNG JAWAB SOSIAL, DAN PREFERENSI RISIKO TERHADAP KEPUTUSAN ETIS KONSULTAN PAJAK Suwandi Ng; Lukman Lukman; Wenny Yuliana Tanzil
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 3 No. 2: Jurnal Cahaya Mandalika
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v3i2.1537

Abstract

The purpose of this research was to investigate the relationship between machiavellian, social responsibility and risk preference on the ethical decision of tax consultants. The type of this research was explanatory research with quantitative approach. This research used theory of reasoned action and theory of moral development. The survey method was conducted on this research by distributing questionnaires to the respondents to obtain datas. 64 samples were collected from tax consultants who joined the Ikatan Konsultan Pajak Indonesia (IKPI) organization in Makassar, Manado and Denpasar with the total population of 272 consultants. The result of this research showed that machiavellian was negative and significantly affect the ethical decision of tax consultants, social responsibility was positive and not significantly affect the ethical decision of tax consultants and risk preference was positive and significantly affect the ethical decision of tax consultants. Determination coefficient test showed that machiavellian, social responsibility and risk preference gave affect of 39,5% on tax consultants ethical decision.
The Understanding of The Effectiveness of Digitizing Economic Management In Profitable and Sustainable Small Business Development Practices Jufri Jacob; Yuli Purbaningsih; H. MR. Ulung Sembiring; Suwandi Ng; Ignatius Septo Pramesworo
Jurnal Ilmu Sosial Mamangan Vol 12, No 1 (2023)
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v12i1.6464

Abstract

The importance of understanding digital-based economic governance to achieve effectiveness in implementing profitable and sustainable small business development is essential to research. The author sees that only a few technology-based minor business development themes have shown the effectiveness of economic governance with the help of technology. We searched our data electronically in several journals, which included several publications, including Emerald Group Publishing, Elsevier publication, Pearson, UK, Willy online library, Taylors & Francis publications, Springers publications, IEEE publications, and several publications that discuss issues of economic development based on technology. After a series of data analyses involving several data analysis techniques under a phenomenological approach, we can finally conclude that the effectiveness of digital-based economic governance is an essential strategy and approach in developing a sustainable and profitable small business enterprise. The reason is that technology with innovative capabilities and transformation can provide convenience for business implementers to run their businesses effectively and efficiently toward being productive.
Corporate Social Responsibility as Economic Mechanism for Creating Firm Value Sam Ronald; Suwandi Ng; Fransiskus Eduardus Daromes
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 1 (2019): June 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i1.69

Abstract

This research is aimed to investigate the influence of corporate social responsibility (CSR) on financial variables such as financial constraints, risks and earnings quality as a mediating aspects for creating firm value. Data were collected from manufacturing companies listed on the Indonesia Stock Exchange for 2013–2016. By using regression and path analysis method, the result shows that CSR has a significant influence on increasing firm value. Meanwhile, the indirect influences show that financial constraints and risk have a positive mediating role in the relationship between CSR and firm value, while the quality of earnings has no mediating role. The finding reveals a difference result with previous studies that CSR has an influence on reducing firm risk. Conflict of stakeholder interest exists as the result of excessive CSR activities and trading noise are used to explain this relationship. This study also indicates that cash flow has better role in increasing firm value compared to the accounting earnings of firm.
Carbon Emissions Disclosure as Mechanism to Increase Environmental Performance and Control of Idiosyncratic Risk: How They Impact Firm Value Fransiskus Eduardus Daromes; Suwandi Ng; Novita Wijaya
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.299

Abstract

This research attempts to investigate the predictive effect of carbon emissions disclosure on firm value both directly and through environmental performance and idiosyncratic risk. With data collected from all non-financial high-profile companies listed on the Indonesia Stock Exchange and testing through path analysis, findings reveal that carbon emissions disclosure has a positive significant effect on environmental performance, but not on idiosyncratic risk and firm value. Further statistics testing showed that both idiosyncratic risk and environmental performance have a positive and significant effect on firm value. We also used Sobel testing to test mediation role of environmental performance and idiosyncratic risk on the effect of carbon emissions disclosure on firm value. The results show that environmental performance plays a mediating role whereas idiosyncratic risk does not. The implications of this research study are discussed from both theoretical and managerial perspectives.
Pengaruh Due Professional Care, Motivasi Auditor dan Etika Auditor terhadap Kualitas Audit (Studi Empiris pada Kantor Akuntan Publik Di Sulawesi) Suwandi Ng*; Yakobus K. Bangun; Steffani Jaya
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 8, No 2 (2023): April, Social and Religious Aspect in History, Economic Science and Law
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v8i2.24769

Abstract

Tujuan penelitian ini adalah untuk menginvestigasi (1) Pengaruh due professional care terhadap kualitas audit, (2) Pengaruh motivasi auditor terhadap kualitas audit, (3) Pengaruh etika auditor terhadap kualitas audit pada Kantor Akuntan Publik di Sulawesi. Teori yang digunakan yaitu teori atribusi dan jenis penelitian ini adalah penelitian eksplanatori. Penelitian ini menggunakan metode survei yang dilakukan dengan pengumpulan kuesioner pada Kantor Akuntan Publik yang terdaftar pada Direktori Kantor Akuntan Publik Indonesia 2019. Sampel dalam penelitian ini adalah 16 Kantor Akuntan Publik di Sulawesi. Sebelum dilakukan analisis, terlebih dahulu dilakukan pengujian kualitas data, yaitu dengan uji validitas, uji reliabilitas dan uji asumsi klasik. Analisis penelitian ini berfokus pada analisis regresi linier berganda untuk menguji pengaruh antara variabel independen dengan variabel dependen. Hasil penelitian ini menunjukkan: (1) Due professional care berpengaruh positif dan signifikan terhadap Kualitas Audit, (2) Motivasi Auditor berpengaruh positif dan signifikan terhadap Kualitas Audit, dan (3) Etika Auditor berpengaruh positif dan signifikan terhadap Kualitas Audit.
PENDAMPINGAN HARMONISASI PERATURAN PERPAJAKAN UU NO. 7 TAHUN 2021 PADA GRUP PT. SAHABAT AGRO MAKMUR SEJAHTERA MAKASSAR Suwandi Ng; Fransiskus E. Daromes
Jurnal Abdimas Musi Charitas Vol. 8 No. 1 (2024): Jurnal Abdimas Musi Charitas Volume 8, Nomor 1, Juni 2024
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v8i1.1186

Abstract

Law No. 7 of 2021 regulates the subject matter of General Provisions and Tax Procedures, namely Harmonization of Tax Regulations (HPP). The reasons behind the creation of the HPP Law aim to increase sustainable economic growth, support the acceleration of economic recovery, optimize state revenues, create a tax system that is fairer, provide legal certainty, and implement administrative reform and harmonious and consolidative tax policies. However, changes to several important components in the HPP Law have an impact on the mechanisms and technical calculations of tax components, especially operational technical ones. This service activity is designed to socialize, provide assistance, and provide simulations for companies and taxpayers. The expected output from this service is a real understanding from taxpayers.
Strategy Alignment as an Effort to Create an Innovation Process to Improve Organizational Performance Risusantho Te'dang; Suwandi Ng
SIMAK Vol 21 No 02 (2023): Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK)
Publisher : Faculty of Economics dan Business, Atma Jaya Makassar University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v21i02.473

Abstract

This study aims to investigate the effect of strategy alignment as an effort to create an innovation process to improve organizational performance. The sample used in this study came from the Credit Union Cooperative which is under the auspices of the Indonesian Credit Union Cooperative Center (PUSKOPCUINA) Federation Network. Data was collected using a survey method to the management leaders of the Credit Union Cooperative. By using the path analysis method, the result shows firstly, that strategy alignment has a positive and significant influence on the innovation process. Secondly, strategy alignment has a positive but not significant effect on organizational performance. Thirdly, the innovation process has a positive and significant impact on organizational performance. In addition, by using the Sobel test, the result of the study shows that there is a mediating effect of the innovation process in mediating strategy alignment on organizational performance.
Co-Authors Adi Mursalin Ana Mardiana Anthony Holly Ardi Wongso B.M.A.S. Anaconda Bangkara BillY Dewantara Cesilia Novita Simarmata Chen Kelvin Cherly Tanamal Edwin Triyuwono Erica Honasan Ho Erica Tungabdi Erik Gautama Fadly Chandra Felicia Katrin Phie Fitrianingsih Amalo Fransiskus Eduardus Daromes Fransiskus Randa H. MR. Ulung Sembiring Ignatius Septo Pramesworo Ignatius Septo Pramesworo Ina Marice Irdawati Jacob, Jufri Jamaluddin Majid James Raynold Gandasully Kampo, Kunradus Laros Tuhuteru Lasty Agustuty Lenny Kawandy Leonardus Matangkin Lukman Lukman Lukman Lukman Merlin Lukita Michael Alexander Rotty Monica Monica Monica Muhammad Azizi Norbertus Domentris Bouk Novita Wijaya Obertus Bilang La'bi OKTAVIANUS PASOLORAN Otniel Hongdoyo Paulus Tangke Riata Dheasita Safira Richard Wiratama Richard Wiratama Risusantho Te'dang Rizqy Aiddha Yuniawati Robby Tansy Hamdani Robert Jao Sam Ronald Steffani Jaya Stevi Wijaya Suardi Tanasal Suwandi Ng Wenny Yuliana Tanzil Yakobus K Bangun Yakobus K. Bangun Yuli Purbaningsih Yulianthy Ho Yundari, Yundari