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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Dinamika Akuntansi Jurnal Akuntansi Bisnis Jurnal Organisasi Dan Manajemen Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Akuntansi
Clara Susilawati
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Katolik Soegijapranata Semarang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Studi Kualitatif Persepsi Pengurus Gereja Terhadap Pelaporan Keuangan Berbasis Isak 35 Yusni Warastuti; Clara Susilawati; Sansaloni Butar-Butar; Monika Palupi Murniati
JEMAP Vol 5, No 1: April 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i1.4067

Abstract

The church as a non-profit oriented entity accepts donations to fund its service activities and donors do not expect a comparable return of economic benefits. Legitimacy theory can be used to explain the position of the church which has a social contract with the people so that it is still necessary to make accountability. Interpretation of Financial Accounting Standards 35 as a substitute for Statement of Financial Accounting Standards No. 45 is a guideline for non-profit oriented entities to present financial statements, including churches. This study aims to explore the understanding of church managers on the components of financial statements and their usefulness. This study is a qualitative research with a phenomenological approach with five church administrators informants on the implementation of ISAK 35 as of January 1, 2020. The method used in this study used interviews with in-depth interviews. The analysis technique in the study after conducting the interview was transcription, description and interpretation of the data obtained. The results showed that the guidelines used to prepare the financial statements of PSAK 45. Other results, the informants already had a basic understanding, namely being able to mention the main accounts in each financial report and provide an explanation of their use, except for the cash flow statement because this report is not a component of financial statements that served. The existing financial reports are sufficient to be used as a basis for church management, starting from planning, controlling and making decisions.
Internal Control, Organizational Culture, and Leadership Style: Analysis of the Impact on Employee Fraud Fernaldy, Victorio Yosafat; Susilawati, Clara
Jurnal Akuntansi Vol. 16 No. 2 (2024): Vol.16 No. 2 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i2.9050

Abstract

Purpose - This study focuses on manufacturing companies as its subjects of investigation. Its primary objective is to find out the impact of internal control mechanisms, organizational culture, and leadership styles on incidences of employee fraud within manufacturing firms in Semarang City. Design/methodology/approach - This research uses quantitative methods, utilizing primary data gathered through a structured questionnaire. The study encompasses all employees across 515 manufacturing companies in Semarang City, with a sample size of 90 selected through purposive sampling techniques. Data related to these manufacturing entities was sourced from the Central Statistics Agency of Semarang City. Statistical analysis was conducted using multiple regression techniques aided by SPSS software. Finding - The results showed that leadership style had a significant effect on employee fraud. Meanwhile, internal control and organizational culture have no influence on employee fraud. Research limitations/implications – Some companies did not give permission to conduct the research at their company and it is difficult to get respondents who fit the criteria. The future researchers are suggested to add respondents’ number used as research material. Keywords: Internal Control, Organizational Culture, Leadership Style, Employee Fraud, Manufacturing Company  
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LEVERAGE TERHADAP NILAI PERUSAHAAN Carolin, Jeanne Yovita; Susilawati, Clara
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1447

Abstract

Nilai perusahaan berfungsi sebagai standar bagi aspek keuangan perusahaan. Nilai perusahaan dipengaruhi berbagai faktor, termasuk ukuran perusahaan, profitabilitas, serta leverage. Studi ini dibuat dengan tujuan mengidentifikasikan pengaruh dari variabel – variabel tersebut atas nilai perusahaan transportasi & logistik yang terdaftar di BEI tahun 2018 – 2022. Penelitian ini bersifat kuantitatif dan populasinya terdiri dari 25 perusahaan dan 96 sampel yang dipilih melalui purposive. Analisis data melalui regresi linear berganda program Eviews 12. Hasil penelitian menemukan ukuran perusahaan tidak memengaruhi nilai perusahaan, profitabilitas serta leverage mempengaruhi nilai perusahaan.
Co-Authors Carolin, Jeanne Yovita Devina Ratnasari Fernaldy, Victorio Yosafat Monika Palupi Monika Palupi Murniati Monika Palupi Murniati, Monika Palupi Naomi Olivia Haryanto Ranto Partomuan Sihombing SANSALONI BUTAR-BUTAR Sherly Marsilia Sulaksono Sherly Marsilia Sulaksono, Sherly Marsilia Sri Sunarti St. Vena Purnamasari Stephana Dyah Ayu Sunarti, Sri Theresia Joycelin Jasmine Vadelin Vadelin Yusni Warastuti