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All Journal JURNAL BISNIS STRATEGI Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Media Mahardhika Research In Management and Accounting (RIMA) Jurnal Komunikasi Profesional Eksis: Jurnal Riset Ekonomi dan Bisnis Jurnal Pengabdian Masyarakat (ABDIRA) Archive: Jurnal Pengabdian Kepada Masyarakat Jurnal Buana Pengabdian Seminar Nasional Ilmu Terapan Welfare: Jurnal Pengabdian Masyarakat Jurnal Akuntansi Kontemporer Jurnal Akuntansi Research In Management and Accounting (RIMA)
Purwanto, Marini
Universitas Katolik Widya Mandala Surabaya
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PENGARUH VARIABEL ROLE CONFLICT, ROLE AMBIGUITY DAN JOB INSECURITY TERHADAP KEPUASAN KERJA AKUNTAN PENDIDIK Studi Empiris pada Lingkungan Perguruan Tinggi di Pulau Jawa Purwanto, Marini; Nasir, M.
JURNAL BISNIS STRATEGI Vol 7, No 5 (2001): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1455.977 KB) | DOI: 10.14710/jbs.7.5.12-30

Abstract

This study intents to examine the effect of role conflict, role ambiguity, job insecurity on the job satisfaction of educators accountants, and examine that result of this research consistent with before research by Ashford et al. (1989). Pasewark Strawser (1996). and Suwandi & Indriantoro (1999). The purpose of this research is find empirically evidence about level job satisfaction of educators accountants. This study is hopes to give contribution to the development university on the increase performance of educators accountants.The data were collected by distributing quetionaires only 181 paper were retarned completely and analyzed by using SPSS version 10. Sample selection method using purposive sample and snowballing. Hypotheses are tested using multiple regression model.The results indicated that role conflict, role ambiguity, job insecurity have positive effect and significant on job satisfaction, so hypotheses in in this study rejected. On the environment work of educators accountants not influential on reduction job satisfaction. The results study not consistent with previously research by Ashford et al. (1989), Pasewark, Strawser (1996), and Suwandi & Indriantoro (1999). Research in the future hopes can examine another wariable may be can influence job satisfaction of educators accountants.
INTELLECTUAL CAPITAL DISCLOSURE IN BANKING COMPANY AT INDONESIA STOCK EXCHANGE Wijayanti, Calvina; Purwanto, Adriana Marini; Dwijayanti, S. Patricia Febrina
RIMA - Research In Management and Accounting Vol 2, No 2 (2019): December
Publisher : Faculty of Business, Widya Mandala Catholic University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v2i2.2605

Abstract

Intellectual capital is one of intangible asset’s component that can provide an added value to the company. Intellectual capital disclosure in the company’s annual reports can help to provide a complete information for investors in predicting the performance of the company for making an economic decisions. In addition, intellectual capital disclosure can also show the good performance of a company to attract investors. Intellectual capital disclosure can be affected by several factors, such as leverage, profitability, company age, and listing age. This study aims to obtain empirical evidence and analyze the effect of leverage, profitability, company age, and listing age on intellectual capital disclosure. The sample used in this study are banking companies listed in Indonesia Stock Exchange. The number of samples in this study are 95 companies and selected using purposive sampling. Hypothesis testing are using multiple linear regression analysis. Based on the results of the hypothesis testing, the results of this study show that profitability, company age, and listing age have a significant positive effect on intellectual capital disclosure, while leverage have no significant effect on intellectual capital disclosure.
Pendampingan Pengisian SPT Tahunan WPOP di Era Pandemi COVID-19 Dian Purnama Sari; Lindrawati Lindrawati; Marini Purwanto; S Patricia Febrina Dwijayanti; Susanna Hartanto
Archive: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2021): Desember 2021
Publisher : Asosiasi Pengelola Publikasi Ilmiah Perguruan Tinggi PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (676.535 KB) | DOI: 10.55506/arch.v1i1.10

Abstract

WPOP yang memiliki NPWP tidak selalu mengerti tentang perpajakan. Wajib pajak juga cenderung bingung saat mengisi SPT Tahunan Pajak Penghasilan dan terkadang melaporkan secara keliru atau lebih parah lagi tidak lapor SPT. Kegiatan pengabdian masyarakat ini dilakukan untuk membantu WPOP yang mengalami kesulitan dalam mengisi SPT Tahunan secara online, baik melalui e-filling maupun e-form. Total peserta mencapai 28 WPOP dari berbagai profesi. Hasil kegiatan ini menunjukkan bahwa mayoritas peserta setuju dan sangat setuju bahwa pendampingan ini dibutuhkan untuk membantu mereka melaporkan SPT Tahunan serta memenuhi kewajiban perpajakan mereka. Lebih lanjut, pendampingan secara online juga membantu para peserta agar lebih menghemat waktu dan tenaga serta pendampingan ini dapat menjangkau sampai di luar kota Surabaya.
Evaluasi Pembelajaran Akuntansi Dasar Usaha Dagang pada Siswa SMA ABC di Surabaya Budianto Tedjasuksmana; Lindrawati Lindrawati; Marini Purwanto; Dian Purnama Sari
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 2, No 3 (2022): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v2i3.46

Abstract

Learning in basic accounting can generally be grouped as accounting for service companies and accounting for trading companies. Community service activities aim to evaluate the absorption of high school students regarding accounting material, especially in trading companies. This community service activity is carried out by providing online tutorials to ABC High School students in Surabaya, then the students answer the practice questions that have been prepared. The results of this community service activity show that high school students who get the results that the majority of students still have a lot to explore accounting material in trading companies. The results of the evaluation showed that the students had quite good understanding of general journals in trading companies, corrections journals, capital and profit calculations and understanding of the perpetual method. However, students still have difficulty understanding adjusting journals, COGS calculations and understanding the periodic method. Educators can still spur students' cognitive processes by implementing more effective learning so that learning objectives can be achieved.
ANALISIS PEMBELAJARAN AKUNTANSI SECARA DARING DI SMAK “X” Budianto Tedjasuskmana; Lindrawati; Marini Purwanto; Dian Purnama Sari
JURNAL BUANA PENGABDIAN Vol 3 No 2 (2021): JURNAL BUANA PENGABDIAN
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Buana Perjuangan Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.949 KB) | DOI: 10.36805/jurnalbuanapengabdian.v3i2.1966

Abstract

Kegiatan pembelajaran daring adalah kegiatan proses belajar mengajar yang dilakukan pada saat ini diatur oleh kebijakan Pemerintah dalam rangka menghindari wabah COVID-19 yang sedang melanda pada masyarakat di Indonesia dan di seluruh dunia. Namun, pembelajaran daring sendiri masih menuai pro dan kontra karena dirasa belum mampu diserap secara penuh oleh para siswa didik. Kegiatan pengabdian masyarakat ini dilakukan dengan memberikan pembelajaran daring di sebuah SMAK melalui media google meet serta memberikan kuis melalui media google form. Setelah seluruh proses dilaksanakan, para siswa mengisi kuisioner sehingga dapat mengukur efektivitas pembelajaran daring yang dilakukan. Hasil kegiatan pengabdian masyarakat ini menunjukkan bahwa siswa memang lebih merasa mudah memahami materi melalui sistem pembelajaran tatap muka, meskipun dalam pembelajaran daring lebih dari 30% siswa masih dapat memahami materi dengan baik. Para siswa masih membutuhkan motivasi belajar sehingga guru mungkin dapat memberikan materi dengan lebih banyak variasi.Kata kunci— Pembelajaran Daring, Akuntansi, Motivasi Belajar Online learning activities are teaching and learning process activities that are currently being regulated by Government policies in order to avoid the COVID-19 outbreak that is currently hitting people in Indonesia and around the world. However, online learning itselfstill reaps pros and cons because students feel that they are not fully absorbed by students. This community service activity is carried out by providing online learning at a high school through google meet media as well as providing quizzes via google form media. Afterthe whole process was carried out, the students filled out a questionnaire so that they could measure the effectiveness of the online learning that was being carried out. The results of this community service activity show that students really find it easier to understand the material through the face-to-face learning system, although in online learning more than 30% of students can still understand the material well. Students still need motivation to learn so that teachers may be able to provide material with more variety.Keywords—Effectivity, Online Learning, Accounting, Motivation to Learn
Peningkatan Kemampuan Administrasi dan Akuntansi dalam menghitung Biaya Kontrak pada Konsultan Perencana dan Pengawas Konstruksi di Surabaya Marini Purwanto; Yustinus Budi Hemanto; Lindrawati
Jurnal Komunikasi Profesional Vol. 6 No. 6 (2022)
Publisher : Fakultas Ilmu Komunikasi Universitas dr. Soetomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (803.565 KB) | DOI: 10.25139/jkp.v6i6.5469

Abstract

Accounting is a practical science in its application in accordance with the specific applications and needs of each type of business entity. This community service activity is designed to provide assistance in preparing CV X's financial reports in the field of construction management consulting services that require progress reports on the progress of each contract. This community service activity is carried out by providing training to administrative staff so they can use Microsoft Excel from templates that have been made and guided by the community service team. Management expects that the output of this accounting information system can evaluate every ongoing project or project that has completed the contractual period. The output of this community service activity from this accounting information system is to accurately calculate the value of the cost of each project so that evaluation of the physical progress of the project and evaluation of the price and profitability analysis of each service contract can be carried out for monitoring and subsequent planning. The following evaluation needs follow-up to evaluate the application of PSAK 34 related to accounting for construction management consulting services.
Determinan Frekuensi Rapat Komite Audit Pada Perusahaan Manufaktur di Bursa Efek Indonesia Prisca Putri Ratnasari; Lindrawati Lindrawati; Marini Purwanto
SUBSTANSI Vol 6 No 2 (2022): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v6i2.1661

Abstract

Perkembangan bisnis yang semakin maju membuat perusahaan harus mampu beradaptasi serta berinovasi, dimana proses tersebut membutuhkan sumber pendanaan salah satunya berasal dari investor. Perusahaan akan menerbitkan laporan keuangan untuk menarik perhatian investor serta sebagai bentuk pertanggungjawaban manajemen kepada stakeholders. Namun dalam proses penyusunan laporan keuangan tersebut, manajemen memiliki peluang untuk melakukan manipulasi laporan keuangan sehingga mengakibatkan laporan keuangan menjadi tidak dapat diandalkan. Dengan demikian, untuk mencegah terjadinya salah saji laporan keuangan maka kinerja manajemen harus diawasi. Pengawasan ini dapat dilakukan dengan mengimplementasikan good corporate governance (GCG), dimana salah satu organ perusahaan yang berperan dalam fungsi pengawasan ini adalah komite audit. Fungsi pengawasan komite audit terhadap laporan keuangan dapat dilakukan salah satunya dengan melakukan rapat komite audit. Oleh karena itu, penelitian ini bertujuan untuk menganalisis determinan frekuensi rapat komite audit pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015-2019. Hasil penelitian menunjukan bahwa ukuran komite audit, komisaris independen, ukuran perusahaan, dan kepemilikan manajerial tidak berpengaruh terhadap frekuensi rapat komite audit, sedangkan ukuran dewan direksi berpengaruh positif terhadap frekuensi rapat komite audit. Hasil penelitian ini menunjukkan bahwa semakin banyak anggota dewan direksi yang ada di perusahaan akan membuat komite audit lebih sering melakukan rapat, karena adanya dewan direksi dalam perusahaan bukan hanya untuk formalitas saja, melainkan mampu menjalankan tugasnya dengan baik.
PENGARUH STRATEGI DIVERSIFIKASI DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN Violetta Bella D. Glasius; Marini Purwanto
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.327

Abstract

The emergence of the Asean Economic Community (AEC) has an impact on the wider openness of trade between countries so that competition between companies increases. Companies are looking for ways to improve its financial performance so that it can compete among the other competitors. Diversification strategies and managerial ownership can be applied by companies in improving the company's financial performance. Diversification strategy is a strategy that can be used to develop a business, expand market share, and increase competitiveness. Managerial ownership can be used to motivate managerial performance in improving financial performance. This study aims to analyze the effect of diversification strategies and managerial ownership on financial performance. The object this research is using manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2016-2019. This research is a quantitative research with hypothesis testing. The sample used this study were 103 manufacturing companies selected using purposive sampling technique and using multiple linear regression analysis techniques. The results of this study prove that diversification strategy and managerial ownership has no effect on financial performance. The contribution of this research is as additional information regarding the effect of diversification strategies and managerial ownership on financial performance. Limitations of this study is the researchers only collected samples from the official website of the IDX and only use the research object manufacturing company. It is expected that further research can collect data not only on the IDX website but from the company's website and further research is expected to develop a research object.
PENGARUH DETERMINAN FINANCIAL DISTRESS PADA SEKTOR MAKANAN DAN MINUMAN Nathania Ardelia; Marini Purwanto
Media Mahardhika Vol. 22 No. 1 (2023): September 2023
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i1.615

Abstract

Macroeconomics were shaken by pandemic Covid-19. The food and beverage sector was most affected by pandemic. The worst scenario is that they got financial distress which can lead to bankruptcy. This study aims to analyze the influence of Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), Institutional Ownership (KI), and Composition of Independent Commissioners (KKI), and Company Size as a control variable to Financial Distress. The object of this research is the food and beverage sector listed on the IDX for the 2019–2021 period. The sample in this study was 50 companies were selected using purposive sampling technique. Data is obtained through the company's annual report on IDX or the company's official website. The data analysis technique used is multiple linear analysis. The results of the study show that ROA has a significant negative effect on FD. CR, KI, and UP have no significant negative effect on FD. DER and KKI have no significant positive effect on FD. ROA will show the company's ability to generate profits, where a negative profit value will signal that the company is experiencing financial difficulties. Companies will use profit as the main funding, so that a low ROA value will indicate a large need for external funding where the high level of risk and return expected by external parties. ABSTRAK Kondisi perekonomian makro diguncang dengan adanya pandemi Covid-19 pada tahun 2019. Sektor makanan dan minuman merupakan sektor yang paling terdampak pandemi. Skenario terburuknya perusahaan mengalami kesulitan keuangan (Financial Distress) yang dapat menyebabkan kebangkrutan. Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), Return on Asset (ROA), Kepemilikan Institusional (KI), dan Komposisi Komisaris Independen (KKI), dan Ukuran Perusahaan (UP) sebagai variabel kontol terhadap Financial Distress (FD). Objek penelitian ini adalah sektor makanan dan minuman yang terdaftar di BEI periode 2019–2021. Sampel dalam penelitian sebanyak 50 perusahaan dipilih menggunakan teknik purposive sampling. Data diperoleh melalui laporan tahunan perusahaan yang berada di BEI atau situs resmi perusahaan. Teknik analisis data yang digunakan adalah analisis linier berganda. Hasil penelitian menunjukan bahwa ROA berpengaruh negatif signifikan terhadap FD. CR, KI, dan UP memiliki pengaruh negatif tidak signifikan terhadap FD. DER dan KKI memiliki pengaruh positif tidak signifikan terhadap FD. ROA akan menunjukan kemampuan perusahaan dalam menghasilkan laba, dimana nilai laba negatif akan memberikan sinyal bahwa perusahaan mengalami kesulitan keuangan. Perusahaan akan menggunakan laba sebagai pendanaan utama, sehingga rendahnya nilai ROA akan menunjukan besarnya kebutuhan pendanaan eksternal dimana tingginya tingkat risiko dan return yang diharapkan oleh pihak eksternal.
FAKTOR-FAKTOR YANG MEMPENGARUHI DESAIN SISTEM PENGENDALIAN MANAJEMEN (Studi Empiris Pada Perusahaan Berstandar Nasional Indonesia) Purwanto, Marini; Lindrawati, Lindrawati
Seminar Nasional Ilmu Terapan Vol 2 No 1 (2018): Seminar Nasional Ilmu Terapan (SNITER) 2018
Publisher : Universitas Widya Kartika Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.82 KB)

Abstract

Informasi akuntansi berperan efektif dalam mendukung proses manajemen dan informasi akuntansi manajemen dan sistem pengendalian manajemen. Beberpa faktor situasional dapat mempengruhi desain sistem pengendalian manajemen Ada enam faktor yang mempengaruhi desain sistem pengendalian manajemen yaitu lingkungan bisnis, teknologi,struktur organisasi, ukuran organisasi, strategi bisnis, budaya yang sering disebut kontektual atau variable kontinjensi yang digunakan pada pendekatan enelitian ini ingin menguji apakah lingkungan bisnis, teknologi,struktur organisasi, ukuran organisasi, strategi bisnis, budaya mempengaruhi desan sistem pengendalian manajemen. Penelitian ini menggunakan sampel perusahaan manaufaktur yang memiliki sertfikat SNI di Indonesia. Penelitian ini merepresentasikan sampel penelitian secara random 26 manajer dari hasil mail survey. Hasil penelitian menunjukkan bahwa lingkungan bisnis, teknologi,struktur organisasi, ukuran organisasi, strategi bisnis, budaya mempengaruhi desan sistem pengendalian manajemen. Beberapa factor tesebut dapat menciptakan konflik pada desain sistem pengendalian manajemen Organisasi harus peka terhadap faktor situasional.
Co-Authors Ariston Oki Ariston Oki Esa Aylicia Sentosa Budianto Tedjasuksmana Budianto Tedjasuskmana Candra, Christian Aristo Clara Noviana Agustina Indriastuti Dewi, Irina Kusuma Dian Purnamasari Esa, Ariston Oki Haiwei Tjendraputra Hariyanto, Simon Henny Silviana Irina Kusuma Dewi Lena Ellitan Lindrawati Lindrawati M. Nasir Natalia Kristina Nathania Ardelia Pranata, Jimmy Prisca Putri Ratnasari S Patricia Febrina Dwijayanti S. Patricia Febrina Dwijayanti Sentosa, Aylicia Silviana, Henny Simon Hariyanto Susanna Hartanto Teodora Winda Mulia Theodorus Radja Ludji Tjendraputra, Haiwei Violetta Bella D. Glasius Wijayanti, Calvina Yustinus Budi Hemanto