Article Per Year (5 Year)
p-Index From 2021 - 2026
4.215
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Jurnal Wira Ekonomi Mikroskil Journal of Economics, Business, & Accountancy Ventura Journal of Indonesian Economy and Business Riset Akuntansi dan Keuangan Indonesia Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Jambura Equilibrium Journal Aktiva : Jurnal Akuntansi dan Investasi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis Global Financial Accounting Journal Studi Akuntansi dan Keuangan Indonesia (SAKI) MEDIA BISNIS International Journal of Community Service & Engagement Jurnal Akuntansi dan Keuangan Indonesia E-Jurnal Akuntansi TSM Media Ilmiah Akuntansi Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Equity
Yulius Kurnia Susanto
Trisakti School of Management
Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 58 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 58 Documents
Search

 2   3   4   5   6 
KEBIJAKAN HUTANG, TATA KELOLA PERUSAHAAN DAN MANAJEMEN LABA AKRUAL Yudy, Yudy; Susanto, Yulius Kurnia
EQUITY Vol 21 No 2 (2018): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v21i2.638

Abstract

The purpose of the study was to obtain empirical evidence about the effect of debt policy, director size, director independence, institutional ownership, and female directors on accrual earnings management. Samples were obtained through purposive sampling method as many as 102 manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. The results showed that debt policy had a significant effect on accrual earnings management. While the director's size, director's independence, institutional ownership, and female directors do not have a significant effect on accrual earnings management. Management does not dare to make accrual earnings management because they get close supervision from creditors.
The ABCs of Entering Indonesian Market: An International Community Service Program for Thailand’s SMEs Ponziani, Regi Muzio; Danibrata, Aulia; Deitiana, Tita; Susanto, Yulius Kurnia; Firnanti, Friska; Purbasari, Niken; Prasetio, Arton Briyan
International Journal of Community Service & Engagement Vol. 6 No. 2 (2025): International Journal of Community Service & Engagemen
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v6i2.2767

Abstract

This community service initiative, conducted on October 17, 2024, at Thailand’s East Park Incubator, aimed to equip Thai SMEs (Small and Medium-Sized Enterprises) with strategies to enter the Indonesian market by addressing digitalization, cultural alignment, and regulatory compliance. Engaging 30 Thai SMEs, the program emphasized leveraging Indonesia’s digital ecosystem including platforms like Tokopedia, Shopee, Instagram, and TikTok to reach its young and huge population of over 212 million internet users, while highlighting demographic advantages such as a young workforce, halal product demand, and strategic geographic positioning. Key discussions covered cultural nuances like relationship-building practices, collective decision-making, and business etiquette to foster trust, alongside regulatory frameworks such as PT PMA requirements and tax policies. Participants demonstrated strong interest in Indonesia’s market potential, with plans or strategies to adopt localized digital marketing, partner with Indonesian businesses, and utilize e-commerce logistics. The initiative underscores the importance of academic-industry collaboration in facilitating cross-border SMEs expansion, fostering economic growth, and enhancing Thailand-Indonesia knowledge exchange through tailored market entry strategies.
Performa Bisnis E-Commerce PT XYZ Aliyansyah, Fariz; Susanto, Yulius Kurnia
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 3 No. 2 (2024): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v3i2.2749

Abstract

Internship activities at partner company PT XYZ, are activities carried out to provide a forum for interns to contribute to the company's business activities, especially retail companies. The work that has been done for approximately five months. The benefits of internships ranging from technical skills on the tools used during work, to the ability of soft skills and also hard skills that are honed during internships at PT XYZ. then with some of the evaluations contained are expected to be able to become material developments for the organizers, participants to company partners in internships.
Earnings Quality: Impact of Factors with Firm Size as Moderating Variable Darmadi, Eliezer Elbert; Susanto, Yulius Kurnia
Media Ilmiah Akuntansi Vol. 12 No. 2 (2024): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mia.v12i2.53

Abstract

This research objective is to obtain empirical evidence about the effect of liquidity, leverage, investment opportunity set (IOS), independent commissioner, institutional ownership, profitability, profit on earnings quality and the moderation effects of company size on interaction between profitability with earnings quality and profit growth with earnings quality. The researcher used purposive sampling method and determined 62 companies met the sampling criteria from population that is manufacturing company listed in Indonesia Stock Exchange from 2017 - 2021. The result obtained from moderated regression shows that liquidity, leverage, IOS, independent commissioner, institutional ownership, profitability, profit growth and firm size have no significant effect on earnings quality, and also company size does not moderate the effect of profitability and profit growth on earnings quality. The result shows that company size does not relevant on affecting the quality of earnings of a company.
Determinant Factors affecting Earnings Quality on Manufacturing Companies Andrew , Jason; Susanto, Yulius Kurnia; Supriatna, Dicky
Media Bisnis Vol. 15 No. 2 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i2.2333

Abstract

The problem statement of this paper is to get empirical about factors that impact earnings quality such as the earnings persistence, institutional ownership, accrual components, leverage, liquidity, investment opportunity set, independent commissioners, and profitability. The sample in this paper is manufacturing firm listed on IDX from 2017-2021. The population, which passed the sampling criteria, is 51 firms with 255 data. The sampling used in this research is purposive that requires criteria to be examined. To analyze all the data, the research used multiple regression analysis method. From the multiple regression tests, it can be showed that independent commissioner and profitability have an affect on earnings quality. While earnings persistence, institutional ownership, accrual components leverage, liquidity and investment opportunity set shows no affect on earnings quality. If a company has a party that supervise the work of management, the firm performance is likely to align with the interests of its shareholders. Which this leads to the increasing quality of an entity’s earnings.
Developing Omni Channel Financial dan Operational Kalbe pada PT Karya Hasta Dinamika Ivonne, Ivonne; Karmudiandri, Arwina; Susanto, Yulius Kurnia
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 1 No. 1 (2022): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v1i1.1550

Abstract

Merdeka Belajar – Kampus Merdeka (MBKM) provides opportunities for students to gain wider learning experiences and new competencies. The agency where I participated in this internship is PT Karya Hasta Dinamika which focuses on e-commerce for health and fitness products. The responsibility that I have at PT Karya Hasta Dinamika is related to Account Receivable. In addition, I also completed/worked on several cases and projects given by the mentor in the form of making Standard Operating Procedures (SOP), KHD Reports, and Auto Validation Mocha. This report is intended to motivate readers to take part in this internship program in order to increase their knowledge and experience in the world of work. The limitations of this report are the limitations in the attachments provided because of the company's secrets, which must be maintained.
Account Manager PT Abbauf Mulia Konsultan Teknologi Azizah, Rahayu Zahrotul; Susanto, Yulius Kurnia; Wijaya, Novia; Supriatna, Dicky
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 2 No. 1 (2023): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v2i1.1914

Abstract

This final internship report is a form of accountability to provide an explanation regarding the author's activities while undergoing an internship at PT Abbauf Mulia Konsultan Teknologi, which was organized through the Merdeka Campus Certified Internship program for work programs from the Government Ministry of Education, Culture, Research, and Technology. PT Abbauf Mulia Konsultan Teknologi is a consulting company engaged in technology. The contents of this report describe the routine activities and responsibilities as an apprentice placing the account manager position in the “Management of Marketing Strategy by Account Manager for Grouping Target Clients of GIS Products” project. The author explains the benefits and experience in the world of work, especially related to the analysis of market materials and product analysis from PT Abbauf Mulia Konsultan Teknologi.
ORGANIZATIONAL AND PROFESSIONAL COMMITMENT AND THEIR EFFECT ON JOB SATISFACTION Yulius Kurnia Susanto; Adi Hastomo
Journal of Economics, Business, and Accountancy Ventura Vol. 15 No. 1 (2012): April 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v15i1.65

Abstract

The Research on relationship between commitment and job satisfaction is an interesting topicbecause job satisfaction is as the first sign in a change of accountants who work in the registeredpublic accountants. In this study, it is proposed that motivation plays an important rolein determining the effect of organizational and professional commitment towards job satisfaction.The data were collected using questionnaires. There were 150 questionnaires distributedto the registered public accountants in Jakarta, and 112 questionnaires used for theanalysis. Data were analyzed using a two-way analysis of variance. The results show that theeffect of organizational and professional commitment towards job satisfaction was dependenttowards motivation. These results suggest that the registered public accountants should encouragepublic accountant to them keep motivated and committed to the organization andprofession. The registered public accountants must pay attention to jobs expectation of theirpublic accountants. Motivation is raising the influence of organizational and professionalcommitment on job satisfaction.
Co-Authors Adi Hastomo AKHADI, IMAN Alfan Anggara Saputra Aliyansyah, Fariz Alvin Alvin Alvin Andreas Avellino Nurvan Andrew , Jason ARLEEN HERAWATY ARWINA KARMUDIANDRI ARYA PRADIPTA ARYA PRADIPTA Azizah, Rahayu Zahrotul DANIBRATA, AULIA Darmadi, Eliezer Elbert Daves Joshua Dewi Sari Wijoyo DYLAN BILLY JAPOETRA FIRNANTI, FRISKA Gabriella Lioera GUDONO GUDONO Herni Herni Isabella Fiorita Ivonne Ivonne Ivonne, Ivonne Janet Jesslyn Jemima Octaviani KARMUDIANDRI, ARWINA Kevin Edrick Yangrico Kurniawati, Stephanie Livia Aldisa Muliawan Maharani Dwi Nastiti Marbudyo Tyas Widodo Mia Oktavia MONICA NOVIA GUNAWATI Novia Wijaya Prasetio, Arton Briyan Purbasari, Niken Rahayu Zahrotul Azizah Rani Wulan Ayu RATIH HANDAYANI Regi Muzio Ponziani Shella Deslatu Sophie Louis Laurent Andia Stevanus, David Sumadi, Rizki Ramadhan SUPRIATNA, DICKY Thomas Julianto TITA DEITIANA TJHAI FUNG NJIT Veren Chintia Widodo, Marbudyo Tyas WILLIEM CHAHYA WIJAYA Wulandari Wulandari Yesheca Gracia Christian YOHANES FERNANDES Yopie Sahatua Siregar Yosafat Pujo Lukito YUDITHIA MARIA DATULALONG Yudy, Yudy Yudy, Yudy