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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Competitive Jurnal Akuntansi dan Keuangan Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Jurnal Ilmiah Manajemen Ubhara Patria : Jurnal Pengabdian Kepada Masyarakat International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) JAKPI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Pada Masyarakat Jurnal Akuntansi
Elyzabet Indrawati Marpaung
Program Studi Akuntansi, Universitas Kristen Maranatha
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Analisis Pemetaan Profil Badan Usaha Milik Desa Serta Potensi dan Permasalahannya di Bidang Pengelolaan Air Bersih: (studi kasus di BUMDes Kertajaya, Cianjur, Provinsi Jawa Barat) Hanny Hanny; Lidya Agustina; Ita Salsalina Lingga; Rapina Rapina; Yenni Carolina; Elyzabeth I Marpaung; Erna Erna; Herman Kambono; Lauw Tjun Tjun; Oktavianti Oktavianti; Enrico Goiyardi
Patria : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 1: Maret 2020
Publisher : Universitas Katolik Soegijapranata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/patria.v2i1.2570

Abstract

Based on comparison data between 2017 and 2018, according to BPS (Statistic Central Data) the number of the poverty rate decreases in the villages is much higher than in urban areas. The role of the government does not escape here through the Ministry of Village, Development of Disadvantaged Regions and Transmigration in terms of encouraging all villages to have Village-Owned Enterprises (BUMDes). Although the BUMDes program has been launched since 2010, previous research shows that the BUMDes implementation program still not optimal. Departing from this condition, this research in the context of community service was created with the aim of mapping the profile of BUMDes, as well as finding the potential and controlling BUMDes and related business units. Meanwhile the issuing BUMDes is Kertajaya BUMDes, Cianjur Regency, West Java Province, while the business unit issued is PAB Tirta Jaya which is engaged in the provision of clean water. BUMDes Kertajaya has various potentials in the fields of clean water, tourism, agriculture, facilities and fisheries. Our research indicate that BUMDes Kertajaya have good governance but still have constraints such as limited internet facilities, units business funding, human resources regeneration, minimum number of operating income and limited infrastructure facilities. While the potential PAB Tirta Jaya to develop its business in the field of clean water supply is quite high, especially in terms of raw materials and marketing. Some of the obstacles faced by PAB Tirta Jaya are the currently inadequate equipment available for business development / expansion, the lack of operating profit, the difficulty of PAB Kerta Jaya in regenerating human resources, the business value of the PAB Tirta Jaya that is currently underway is not yet high.
Pengaruh Leverage, Likuiditas dan Ukuran Perusahaan Sebagai Variabel Moderasi Terhadap Kualitas Laba. Elyzabet Indrawati Marpaung
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 1 No. 1 (2019): Maret 2019
Publisher : Magister Akuntansi FE-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (877.491 KB) | DOI: 10.28932/jafta.v1i1.1524

Abstract

Tujuan dari peneltian ini adalah untuk menentukan pengaruh leverage, likuiditas, ukuran perusahaan terhadap kualitas laba dan ingin menguji ukuran perusahaan sebagai variabel moderasi pada pengaruh leverage dan likuiditas pada kualitas laba. Populasi adalah perusahaan pertambangan yang tercatat di Bursa Efek Indonesia periode 2014-2016. Sampel adalah perusahaan yang diambil dari populasi menggunakan simple random sampling. Metode analisis data yang digunakan adalah model regresi. Hasil penelitian menunjukkan bahwa leverage dan likuiditas memiliki pengaruh negatif terhadap kualitas laba. Kualitas laba dapat memoderasi pengaruh leverage dan likuiditas terhadap kualitas laba. Kata Kunci : Kualitas Laba, Leverage, Likuiditas, Ukuran Perusahaan
The Influence Of Strategic Management Accounting And Information Technology Capability On Company Performance With Sustainable Competitive Advantage As The Mediator Elyzabet Indrawati Marpaung; Titik Aryati; Yvonne Augustine
International Journal of Educational Research and Social Sciences (IJERSC) Vol. 3 No. 5 (2022): October 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i5.516

Abstract

This study analyzes the influence of strategic management accounting and information technology capability on company performance and examines sustainable competitive advantage that can mediate the effect of strategic management accounting and information technology capability on company performance. The population of this study was companies from raw materials, industry, primary and non-primary consumer goods, and health sectors in Indonesia. Meanwhile, the research respondents were the employees of these companies. To collect the respondents’ responses, we employed the survey method. The employees’ responses from the same company were averagely calculated to be one value; therefore, one value stands for one company. This study employed 203 relevant companies so that it employed a structural equation model based on covariance. The hypothesis examination has revealed that strategic management accounting has a positive effect on sustainable competitive advantage. Sustainable competitive advantage has a positive effect on company performance. In contrast, strategic management accounting and information technology capability do not affect company performance. Information technology capability has no effect on sustainable competitive advantage. Sustainable competitive advantage can mediate the influence of strategic management accounting on company performance. Sustainable competitive advantage cannot mediate the effect of information technology capability on company performance.Finally, the application of strategic management accounting enables companies to achieve sustainable competitive advantage and ultimately improve company performance.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Graciella Odilia Hendrawan; Elyzabet Indrawati Marpaung
Jurnal Ilmiah Manajemen Ubhara Vol 5, No 1 (2023): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v5i1.1220

Abstract

Dalam mengefisienkan beban pajak tanpa melanggar peraturan perpajakan maka dapat dilakukan dengan tax avoidance. Namun di dalam praktik, terdapat perusahaan yang melakukan tax avoidance  yang terlampau jauh,  sehingga termasuk kedalam perbuatan  yang illegal dan  mengakibatkan kerugian pada negara.  Dilihat dari fenomena yang ada pada perusahaan di sektor properti dan real estate yang melakukan penyembunyian aset dan mencaumkan data yang tidak benar yang mengakibatkan kerugian pada penerimaan pajak. Penelitian ini bertujuan untuk mengkaji dan mendapatkan bukti empiris pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap tax avoidance.  Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Penelitian ini mengukur tax avoidance dengan menggunakan abnormal book tax difference. Sampel dalam penelitian ini terdiri dari 15 perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2021. Data diolah menggunakan metode  regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas dan leverage berpengaruh positif terhadap tax avoidance, sedangkan ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Kata Kunci: Profitabilitas, Leverage, Ukuran Perusahaan dan Tax Avoidance.
PENGARUH MANAJEMEN LABA DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA ORGANISASI Tjahyadi, Levina; Marpaung, Elyzabet Indrawati
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3576

Abstract

Manajemen laba dapat didefinisikan sebagai hak yang dimiliki melekat pada seorang manajer. Hak ini digunakan manajer untuk mempercantik laporan keuangan organisasinya. Manajer dapat melakukan aktivitas berupa peningkatan laba yang digunakan untuk menarik minat dari investor untuk melakukan penanaman modal pada organisasi. Pada perkembangannya organisasi juga seringkali mendapatkan investasi yang bersumber dari investor institusional dimana organisasi yang melakukan transaksi investasi atas nama orang lain. Tujuan utama dari penelitian ini analah melakukan pengujian sekaligus analisis mendalam mengenai keterkaitan sekaligus pengaruh dari manajemen laba dan kepemilikan institusional terhadap kinerja organisasi. Penelitian ini memanfaatkan data sekunder yang bersumber dari laporan keuangan yang diambil dari official web organisasisampel. Riset ini menggunakan teknik purposive sampling. Riset ini mengambil 7 organisasi sampel sub sektor logam dan sejenisnya periode 2018 sampai dengan periode 2022. Analisis data yang dilakukan adalah menggunakan regresi linier berganda. Setelah melakukan pengujian, dapat diketahui bahwa manajemen laba dan kepemilikan institusional tidak memiliki pengaruh terhadap kinerja organisasi.
Capturing the Digital Age: The Impact of Risks of Technological Advancements in Auditing on Students' Views Johanes, Kristallisya Alexandra; Surifran, Vicky Putra; Gunawan, Samuel Octavianus; Tjun Tjun, Lauw; Marpaung, Elyzabet Indrawati
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11763

Abstract

Technological developments in the world have experienced extraordinary progress in the last few decades, fundamentally changing the way we live, work and interact. Technological developments have had a significant impact on the audit profession, changing the way auditors conduct audits and provide independent opinions on financial reports. So this research aims to analyze accounting students' views on technological advances in the audit field. The population of this research is students who are taking a study program in accounting at Maranatha Christian University. With a sample size of 65 respondents using purposive sampling. The data collection technique used is a questionnaire and will be processed using Stata software. The results of this research show that aspects of awareness and skills have a positive effect on knowledge, and vice versa.
Digital Communication Skills in Business: Their Impact on Millennials Lingga, Ita Salsalina; Tjun , Lauw Tjun; Marpaung, Elyzabet Indrawati; Prayogo, Enny; Eddy , Endah Purnama Sari; Dwistia , Reynald Emmanuel; Widjaja, Kanisius Kevin
Jurnal Pengabdian Pada Masyarakat Vol 9 No 3 (2024): Jurnal Pengabdian Pada Masyarakat
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/jppm.v9i3.828

Abstract

The world has made extraordinary developments in the field of internet technology since the industrial revolution 4.0 era, which was marked by a transformation towards digitalization in all aspects. We can see that digitalization has resulted in changes in communication patterns and information seeking, thus having a big impact on people's life patterns. Digital communication has greatly influenced face-to-face communication among the millennial generation. Technological developments not only have a positive impact on the millennial generation but also have negative impacts, such as: the communication process is changing from active to passive; reduced face-to-face communication; a lack of focus in communication; and online and virtual communication behavior. This is the background for conducting training to the millennials at GJKI Andir. Several points to be achieved through this community service activity are: (1) provide an understanding of what is meant by digital communication skills and their impact on the business world; (2) provide an understanding of the importance of digital communication skills for millennials and their negative impacts; and (3) provide an understanding of the main problems of digital communication and problem-solving solutions. The research results are targeted to be a reference regarding the importance of digital communication, problems, and solutions.
ANALYSIS OF INTEREST IN INVESTING WITH FINANCIAL LITERACY AS MODERATOR: THEORY OF PLANNED BEHAVIOR APPROACH Lingga, Ita Salsalina; Marpaung, Elyzabet Indrawati; Thedya, Ranesya
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4934

Abstract

The capital market is currently an attractive option for investors, including millennials. The rapid advancement of technology had an impact on increasing the interest of the millennial generation to invest because it is easier to do. Success in investing is one of them determined by financial literacy. The latest data explains the change in the type of securities investors dominated by millennials and Gen Z. This news is clear evidence of a shift in mindset from millennials. The question of how is the behavior of millennials relating to investment and are they equipped with adequate financial literacy has encouraged the development of research using the theory of planned behavior in order to prove that interest in investing is determined by behavioral factors and strengthened by financial literacy as moderator. The selection of the research sample was focused on students of Accounting Program at Maranatha. The data analysis was carried out using SEM PLS as a method of choice. The processed data produce evidence that interest in investing is positively determined by behavioral factors including attitudes, subjective norms and perceived behavioral control. On the other hand, the interaction of behavioral factors on investment interest has not been proven to be strengthened by financial literacy.
GREEN INNOVATION, SUSTAINABLE COMPETITIVE ADVANTAGE DAN SUSTAINABILITY PERFORMANCE Marpaung, Elyzabet Indrawati; Setiana, Sinta; Wijaya, Anggela -
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 2 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i2.4627

Abstract

ABSTRACT Today companies must be environmentally responsible to contribute to social welfare and achieve levels of competitiveness and financial success.This research aims to test whether green innovation has an effect on sustainable competitive advantage, whether sustainable competitive advantage has an effect on sustainability performance, whether green innovation has an effect on sustainability performance, and whether sustainable competitive advantage can mediate the effect of green innovation on sustainability performance. This research uses research methods with quantitative design and survey methods. Respondents in this research were employees of companies in Indonesia in the raw goods, industrial, primary consumer goods, non-primary consumer goods and health sectors who had work experience of more than 3 years. Data were analyzed using Structural Equation Modeling (SEM) with the alternative partial least squares method as a tool to help draw conclusions. The research results show that green innovation has a positive effect on sustainable competitive advantage, sustainable competitive advantage and green innovation have a positive effect on sustainability performance, and sustainable competitive advantage can mediate the effect of green innovation on sustainability performance, so it can be concluded that the type of mediation in this research is partial mediation.Keywords: Green Innovation, Sustainable Competitive Advantage, Sustainability Performance
FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CSR Ethelind, Euclea Theda; Nafi, Priscillia Octaviana; Manullang, Agnes Theresia; Tjun Tjun, Lauw; Marpaung, Elyzabet Indrawati
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 5 No 2 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i2.1413

Abstract

Pentingnya Tanggung Jawab Sosial Perusahaan (CSR) bagi perusahaan semakin meningkat dalam beberapa tahun terakhir. CSR menunjukkan bahwa perusahaan berkomitmen untuk menjalankan bisnisnya secara moral dan bertanggung jawab dengan mempertimbangkan dampaknya terhadap masyarakat dan lingkungan. Perusahaan mempublikasikan laporan CSR untuk menunjukkan komitmennya terhadap CSR. Laporan ini mencakup kegiatan CSR seperti program lingkungan, program sosial, dan praktik tata kelola perusahaan. Saat ini, keberlanjutan bisnis tidak hanya bergantung pada keuntungan finansial, tetapi juga pada dampak sosial dan lingkungan. Oleh karena itu, perusahaan berusaha untuk bertanggung jawab dalam kerangka tata kelola perusahaan, baik dalam pengungkapan maupun keterlibatan dalam isu-isu sosial dan tanggung jawab. Penelitian ini bertujuan untuk mengeksplorasi keberagaman gender pada komite audit dan kualitas audit terkait dengan pengungkapan CSR pada perusahaan-perusahaan dari semua sektor di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2019-2023. Metode penelitian yang digunakan adalah pendekatan kuantitatif, dengan pengambilan sampel purposive berdasarkan beberapa kriteria. Hasil penelitian menunjukkan bahwa keberagaman gender dalam komite audit memiliki dampak signifikan terhadap pengungkapan CSR, sementara kualitas audit tidak memberikan dampak. Keterbatasan penelitian ini mencakup penggunaan data dari satu titik waktu, yang mungkin membatasi generalisasi hasil. Kontribusi penelitian ini diharapkan dapat meningkatkan keberlanjutan sosial perusahaan dengan memperkuat keberagaman dalam kepemimpinan dan mempertimbangkan kualitas audit sebagai bagian dari strategi CSR.
Co-Authors Aurora Angela Christine Dwi Karya Susilawati Dwistia , Reynald Emmanuel Eddy, Endah Purnama Sari Enrico Goiyardi Erna Erna Ethelind, Euclea Theda Graciella Odilia Hendrawan Gultom, Ester Febriana Gunawan, Samuel Octavianus Hadinata, Andre Hanny Hanny Herman Kambono Ita Salsalina Lingga Johanes, Kristallisya Alexandra Lauw Tjun Tjun Lidya Agustina Lidya Agustina Manullang, Agnes Theresia Nafi, Priscillia Octaviana Nainggolan, Tiurma Nunik Lestari Dewi Oktavianti Oktavianti Oktavianti Oktavianti Prayogo, Enny Rapina . Santoso, Stefanie Kristiana SETIN, SETIN Sinta Setiana Surifran, Vicky Putra Thedya, Ranesya Titik Aryati Tjahyadi, Levina Tjun , Lauw Tjun Valeria, Valeria Vinny Stephanie Hidayat Widjaja, Kanisius Kevin Wijaya, Anggela - Yenni Carolina Yvonne Augustine