Articles
<![CDATA[Pengaruh Family Ownership dan Direktur Independen Terhadap Kinerja Perusahaan ]]>
<![CDATA[Pranata, Jimmy]]>;
<![CDATA[Purwanto, Marini]]>;
<![CDATA[Lindrawati, Lindrawati]]>
<![CDATA[ Seminar Nasional Ilmu Terapan Vol 3 No 1 (2019): Seminar Nasional Ilmu Terapan (SNITER) 2019 ]]>
Publisher : <![CDATA[Universitas Widya Kartika Surabaya ]]>
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<![CDATA[Family ownership menjadi topik menarik untuk diteliti pada perusahaan di Indonesia, penelitian ini memiliki tujuan untuk mengetahui apakah family ownership dan direktur independen memiliki pengaruh terhadap kinerja perusahaan. Family ownership adalah perusahaan yang kepemilikannya dimiliki oleh keluarga lebih dari 20% hak suara. Perusahaan kepemilikan keluarga atau family ownership mempunyai beberapa kelebihan dibanding perusahaan non kepemilikan keluarga, seperti perusahaan keluarga memiliki agency problem dan perusahaan kepemilikan keluarga memiliki loyalitas yang tinggi terhadap perusahaan. Direktur independen merupakan suatu jabatan yang bertugas untuk meningkatkan transparansi dan mengawasi kegiatan perusahaan berjalan efektif dan efisien. Kinerja perusahaan merupakan kemampuan perusahaan dalam mengelolah sumber daya dalam meningkatkan kinerja. Penelitian ini menggunakan desain penelitian kuantitatif dengan hipotesis. Sampel penelitian ini diambil dari data perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun periode 2015-2017. Sampel yang digunakan sebanyak 576 data perusahaan dan data tersebut diolah menggunakan teknik purposive sampling serta menggunakan teknik analisis data yaitu regresi linier berganda. Family ownership diukur dengan cara melihat data laporan tahunan perusahaan dan memeriksa struktur kepemilikan perusahaan serta memeriksa susunan dewan direksi perusahaan. Direktur independen diukur dengan menghitung serta membandingkan jumlah direktur independen yang ada dengan total anggota dewan direksi. Kinerja perusahaan diukur dengan menggunakan Return on Asset. Hasil penelitian menunjukkan bahwa family ownership tidak berpengaruh terhadap kinerja perusahaan serta direktur independen berpengaruh negatif terhadap kinerja perusahaan.]]>
<![CDATA[DETERMINAN DALAM AUDIT REPORT LAG ]]>
<![CDATA[Candra, Christian Aristo]]>;
<![CDATA[Purwanto, Adriana Marini]]>;
<![CDATA[Lindrawati, Lindrawati]]>
<![CDATA[ Seminar Nasional Ilmu Terapan Vol 4 No 1 (2020): Seminar Nasional Ilmu Terapan (SNITER) 2020 ]]>
Publisher : <![CDATA[Universitas Widya Kartika Surabaya ]]>
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<![CDATA[Perusahaan yang terdaftar di Bursa Efek Indonesia harus wajib menerbitkan laporan keuangan pada setiap akhir periode akuntansi sebagai bentuk pertanggungjawaban kepada pihak pemangku kepentingan. Informasi yang disajikan tentunya harus relevan dan tepat waktu. Ketepatan waktu dipengaruhi oleh waktu penyelesaian audit laporan keuangan. Determinan yang dapat mempengaruhi ketepatan waktu sehingga dapat mengurangi tingkat relevansi mengenai informasi yang disajikan dalam laporan keuangan adalah audit report lag. Audit report lag menandakan lamanya waktu yang diperlukan oleh auditor untuk menyelesaikan pekerjaan auditnya. Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, ukuran komite audit, dan audit tenure terhadap audit report lag. Objek penelitian adalah perusahaan manufaktur pada sektor industri dasar dan kimia sejenisnya yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2018 sebanyak 49 perusahaan yang dipilih dengan teknik purposive sampling. Desain penelitian yang dipakai yaitu penelitian kuantitatif. Metode pengumpulan data pada penelitian ini adalah dokumentasi yang dilakukan dengan mengumpulkan data laporan keuangan perusahaan melalui website resmi Bursa Efek Indonesia. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif terhadap audit report lag. Hasil ini menunjukkan bahwa semakin besar nilai aset yang dimiliki suatu perusahaan, maka semakin cepat perusahaan tersebut dalam menyelesaikan proses auditnya, sedangkan ukuran komite dan audit tenure tidak berpengaruh terhadap audit report lag.]]>
<![CDATA[Pengaruh Insentif Keuangan dan Kompleksitas Tugas terhadap Kinerja: Sebuah Studi Eksperimen ]]>
<![CDATA[Clara Noviana Agustina Indriastuti]]>;
<![CDATA[Adriana Marini Purwanto]]>;
<![CDATA[Theodorus Radja Ludji]]>
<![CDATA[ Jurnal Akuntansi Vol. 12 No. 2 (2020) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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DOI: 10.28932/jam.v12i2.2540
<![CDATA[This study used a 2x2 between-subject experiment to examine the relationship between monetary incentives, task complexity and performance. Monetary incentives in this study were applied in two types, piece-rate and fixed-rate, while task complexity was varied in two categories, low and high. Participants’ performance was measured through the completion of tasks assigned. Results of this study indicates no effect of monetary incentive on performance, yet there is a significant effect of task complexity on performance where participants provided with tasks with low complexity showed a significantly higher performance than participants provided with tasks with high complexity. Furthermore, this study finds no interaction between monetary incentives and task complexity on performance. It is implied from this study that monetary incentives were not the main factors that contribute towards employees’ performance in the companies. Besides, task complexity is an important factor to be considered by firms, as it can influence their employees’ performance. Keywords: Monetary Incentives, Task Complexity, Performance]]>
<![CDATA[Adoption of Green Operation Strategies and Best Practices in the Era of Sustainable Development Goals: Study of Public Limited Hospitals in Indonesia ]]>
<![CDATA[Purwanto, Marini]]>;
<![CDATA[Ellitan, Lena]]>
<![CDATA[ Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 19 No. 2 (2025): October (2024) - April (2025) ]]>
Publisher : <![CDATA[STIE PGRI Dewantara Jombang ]]>
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DOI: 10.26533/eksis.v19i2.1330
<![CDATA[This research aims to identify best practices for implementing green (environmental friendly) operations strategies in hospitals. A total of 9 public l limited hospital companies in Indonesia were investigated. The data source is the annual sustainability report taken from the publication of Sustainability Reporting on Index (GRI) and the implementation of POJK 03/51/2017. This research adopts a quantitative content analysis method of sustainability reports accompanied by qualitative as well as evaluative analysis. The findings of this research found 4 main taxonomies of green operations strategies in hospitals, namely good waste management, waste prevention, water and wastewater management, energy conversion, and emission reduction. This research is the preliminary research regarding best practice environmentally friendly operating strategies at public l limited hospitals in Indonesia with the support of sustainability report data implemented in 2018 in Indonesia based on POJK 51 of 2017 regulations, this is an important issue in the development of further research where in the future research will also can link the other two pillars of sustainability to find the relationship between environmental performance and social or financial performance.]]>
<![CDATA[INTELLECTUAL CAPITAL DISCLOSURE IN BANKING COMPANY AT INDONESIA STOCK EXCHANGE ]]>
<![CDATA[Wijayanti, Calvina]]>;
<![CDATA[Purwanto, Adriana Marini]]>;
<![CDATA[Dwijayanti, S. Patricia Febrina]]>
<![CDATA[ Research In Management and Accounting (RIMA) Vol. 2 No. 2 (2019): December ]]>
Publisher : <![CDATA[Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya ]]>
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DOI: 10.33508/rima.v2i2.2605
<![CDATA[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.]]>
<![CDATA[PERANCANGAN STANDARD OPERATING PROCEDURE (SOP) SISTEM PENJUALAN DALAM RANGKA MENINGKATKAN AKTIVITAS PENGENDALIAN INTERNAL (STUDI KASUS DISTRIBUTOR BESI BETON DI SIDOARJO) ]]>
<![CDATA[Dewi, Irina Kusuma]]>;
<![CDATA[Purwanto, Marini]]>;
<![CDATA[Oki, Ariston]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 7 No. 2 (2015) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v7i2.2557
<![CDATA[This research is a case study research with object research CV. BJ that specializes in distributor iron concrete for building purposes. CV. BJ categorized in medium size company because it has a fairly large turnover but the operational management of sales still manual and simple. The computer is only used for the purposes of correspondence mailed course. The company had no Standard Operating Procedure (SOP) and its internal control system lacking sufficient. This research aims to analyze the sales systems and designing Standard Operating Procedure sales system in order to increase the activity of internal control of the company. With the design of this SOP, is expected to become a guideline for employees of a company, improving the company's operational activities, and improve the internal control system related to sales. The contents of this study is to identify and analyze the existing problems in the company's sales cycle and improved each of these problems procedures, the evaluation of the organizational structure and internal control and made the preparation of SOP. The data obtained by the organizational structure, job descriptions, systems and procedures of the sales cycle, and documents related to the sales cycle. The methods used in collecting the data used in this study is the interview directly with the owner and several employees, observation, and documentation. This research resulted in the design of Standard Operating Procedure (SOP) sales system as the standard guide the work of the employees so as to increase the activity of the internal control.]]>
<![CDATA[PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK PADA LOKASI PUSAT BISNIS dan PERDAGANGAN DI KAWASAN TANJUNG PERAK SURABAYA ]]>
<![CDATA[Tjendraputra, Haiwei]]>;
<![CDATA[Purwanto, Marini]]>;
<![CDATA[Mulia, Teodora Winda]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 6 No. 2 (2014) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v6i2.2570
<![CDATA[Tax is the main source of State revenues that are used for government financing and development. However, nowadays many cases occurred in the field of taxation in terms of compliance related tax payments. Not only the State apparatus that acts to wayward against the payment of taxes, even personal taxpayers is also not uncommon for tax evasion. One of the ways that can be done to minimize such cases is through increased taxpayer compliance. This research aims to analyze the influence of modernization of tax administration sys-tem of the level of compliance of employers taxable. The independent variables are taken is the modernization of tax administration sys-tem which includes the organizational structure, service quality, facilities services using information technology, and the code of con-duct. The respondents of the research is that there is a taxable entrepreneur in the city of Surabaya. Sampling method using snowball sampling. Research on the data analysis techniques using multiple linear regression test, and the data obtained were processed using the SPSS statistical software. The results of this research indicate that the modernization of organizational structure of taxation and modernizing the service quality has no effect against a compliance level of taxable entrepreneur in the city of Surabaya. Whereas mod-ernization of the facilities services using information technologies and the modernization of the code of conduct compliance rate to taxa-ble entrepreneur in the city of Surabaya. This indicates that although there has been a renewal of the organizational structure and the quality of service from the tax office would not increase taxable bussinessman compliance.]]>
<![CDATA[PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL PEMODERASI ]]>
<![CDATA[Sentosa, Aylicia]]>;
<![CDATA[Purwanto, Marini]]>;
<![CDATA[Mulia, Teodora Winda]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 5 No. 1 (2013) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v5i1.2613
<![CDATA[The budget is important in the company. Companies need to develop a budget to determine the company's strategic plan is usually done by the top management. Usually can cause stiffness in the control of the budget. To anticipate the company's participa-tory budget needed to motivate subordinates performance. Therefore, it is necessary to support participatory budgeting organiza-tional commitment and leadership style. This study discusses the effect of budgetary participation on managerial performance through organizational commitment and leadership style as a variable pemoderasi. Object of this study is the branch leaders, manag-ers, accountants, bank marketing section in Surabaya. Data collection methods used in this study is a questionnaire method. Data were obtained from questionnaires by the number of data entry by 65 respondents. The results of this study indicate that the first hypothesis test results showed significant positive budgetary participation on managerial performance. Second, the moderating effect of organizational commitment in the budgetary participation will not have a positive and significant impact on managerial perfor-mance. Third, the moderating influence of leadership style budgetary participation will have a positive and significant impact on managerial performance.]]>
<![CDATA[PENGARUH UKURAN PERUSAHAAN DAN PRAKTIK CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Silviana, Henny]]>;
<![CDATA[Hariyanto, Simon]]>;
<![CDATA[Purwanto, Marini]]>
<![CDATA[ Jurnal Akuntansi Kontemporer Vol. 5 No. 2 (2013) ]]>
Publisher : <![CDATA[Widya Mandala Surabaya Catholic University ]]>
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DOI: 10.33508/jako.v5i2.2621
<![CDATA[Agency theory arises when the owner (principal) hired management (agent) to provide a service and then delegate decision-making authority to the agent. When management has more company's internal information than the external parties, then there is asymmetry of information, where information asymmetry is more favorable to management. Misalignment of interests between the principal and agent caused a measure of earnings management. Earnings management can be efficient (improving keinformatifan earnings) are also opportunist (maximizing self-interest). Factors affecting the action of earnings management are company size and corporate governance practices. This study aimed to examine the effect of the independent variables on earnings management. The independent variable is the firm size, and corporate governance practices that include the managerial ownership, proportion of independent commissioners, reputation of the public accounting firm, and the existence of the audit committee. Object of this re-search is all the manufacturing companies listed on the Indonesia Stock Exchange in the year 2007- 2011. The sample used in this study were 56 companies selected by purposive sampling technique. Data analysis was performed by linear regression analysis. The results showed that the firm size, managerial ownership and the proportion of independent commissioners have significant negatively affect on earnings management, while the reputation of the public accounting firm and the existence of the audit committee did not significant negatively effect on earnings management.]]>
<![CDATA[ANALISIS PEMBELAJARAN AKUNTANSI SECARA DARING DI SMAK “X” ]]>
<![CDATA[Budianto Tedjasuskmana]]>;
<![CDATA[Lindrawati]]>;
<![CDATA[Marini Purwanto]]>;
<![CDATA[Dian Purnama Sari]]>
<![CDATA[ JURNAL BUANA PENGABDIAN Vol. 3 No. 2 (2021): JURNAL BUANA PENGABDIAN ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Buana Perjuangan Karawang ]]>
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DOI: 10.36805/jurnalbuanapengabdian.v3i2.1966
<![CDATA[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]]>
