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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Manajemen Teknologi Jurnal Keuangan dan Perbankan Journal of Economics, Business, & Accountancy Ventura Gadjah Mada International Journal of Business Jurnal Kajian Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Bisnis dan Akuntansi Dedication : Jurnal Pengabdian Masyarakat Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Indonesian Journal of Accounting and Governance BALANCE: Economic, Business, Management and Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Aksara: Jurnal Ilmu Pendidikan Nonformal Cakrawala Repositori Imwi Jurnal Magister Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Entrepreneurship, Business, and Creative Economy Jurnal Pengabdian Pada Masyarakat Dedication : Jurnal Pengabdian Masyarakat Jurnal Akuntansi

Se Tin

Fakultas Bisnis, Universitas Kristen Maranatha, Indonesia

Author-ID : 403545

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Kompetensi Penyusun Laporan Keuangan, Kompetensi Auditor Internal dan Kualitas Auditor Eksternal (Studi Deskriptif pada Perusahaan di Jawa Barat) SeTin, SeTin; Amin, Muhd Nuryatno
Jurnal Manajemen Teknologi Vol 17, No 3 (2018)
Publisher : SBM ITB

Abstrak. Tujuan penelitian adalah menjelaskan bagaimana perspektif perusahaan terkait pelaksanaan good corporate governance (GCG) dalam penyusunan dan audit laporan keuangan perusahaan di Indonesia. Pelaksanaan good corporate governance ditinjau dari pilar education and training, professionalism and ethics serta monitoring and enforcement. Pengumpulan data menggunakan survei melalui kuesioner kepada direksi perusahaan dengan metode snowballing. Hasil penelitian menunjukkan bahwa mayoritas pimpinan mengakui dan percaya bahwa penyusunan dan audit laporan keuangan sangat penting; pelaksanaan corporate governance dalam penyusunan dan audit laporan keuangan masih di level rata-rata. Kompetensi penyusun laporan keuangan, kompetensi auditor internal dan kualitas auditor eksternal masih menunjukkan GCG yang lemah. Hasil riset memberi informasi penting bagi regulator, ikatan profesi, institusi pendidikan, dan pemangku kepentingan lain di dalam merencanakan dan mengembangkan profesi akuntan di Indonesia.Kata kunci: GCG, penyusunan dan audit laporan keuangan,Â kompetensi, penyusun laporan keuangan, auditorAbstract. The purpose of this paper is to explain how company's perspective towards the implementation of good corporate governance (GCG) in preparing aand auditing financial statement. Implementation of good corporate governance viewed from the pillars of education and training, professionalism and ethics and monitoring and enforcement. Data collection using survey through questionnaire to directors by snowballing method. The results showed that the majority of directors recognize and believe that the preparation and audit of financial statements is very important; the implementation of corporate governance in the preparation and audit of financial statements is still at the level of average. Competence of preparer, internal auditor and quality of external auditors are still weak. The study results provide important information for regulators, professional associations, educational institutions, and other stakeholders in planning and developing accounting profession in Indonesia.Keywords: GCG, preparation and audit of financial statements,Â competence, preparer, auditor

MENERAPKAN MODEL ACCELERATED LEARNING DALAM PEMBELAJARAN AKUNTANSI: SEBUAH PEDOMAN UNTUK DOSEN-DOSEN AKUNTANSI SETIN SETIN
Jurnal Bisnis dan Akuntansi Vol 9 No 2 (2007): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This article aims to give an understanding that learning with accelerated learning approach is very important and explain how to design Accountancy with accelerated learning approach. The outline emphasizes on three things. First, the concept of accelerated learning. Second, model of accellerated learning. Third, the usage of accelerated learning in designing Accountancy. Accelerated learning model in this article emphasizes on the emotional side of students. There are four keywords of accelerated learning model (grow, doing, named, demonstrate, repeat and celebrate). This model is a result of collaboration between quantum teaching model (1999) and genius learning strategy model (2003).

Ethical environments in university and plagiarism evidence from Indonesia SeTin SeTin; Santy Setiawan; Debbianita Debbianita
International Journal of Evaluation and Research in Education (IJERE) Vol 11, No 3: September 2022
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijere.v11i3.23278

Accountant educators are among those who are blamed for scandals in practice because the journey of ethical learning is believed to begin in the college. Therefore, this study investigated the perceptions of accountant educators about the ethical environment in colleges and plagiarism behavior. More specifically, this study compared the perceptions of accountant educators in: i) State and private universities; ii) A-accredited universities and B-accredited universities, and examined the relationship between ethical environment and plagiarism. Comparative analysis (t test and one-way ANOVA) and regression analysis methods are used for data analysis. Based on the responses of 147 accountant educators, it was found that accountant educators who work at state universities and at A-accredited universities perceive an ethical environment significantly stronger than accountant educators who work at private universities and at B-accredited universities. Average of the respondents perceived plagiarism behavior as unethical. There were differences in the perception of the ethical environment in terms of gender and academic position, and there were significant differences in plagiarism behavior in terms of type and institutional accreditation, working period, and academic position. The findings also showed that the perception of the ethical environment has a negative effect on plagiarism behavior.

FAKTOR-FAKTOR FUNDAMENTAL DAN JENIS INDUSTRI TERHADAP CORPORATE SOCIAL RESPONSIBILITY SERTA DAMPAKNYA TERHADAP HARGA SAHAM Christine Dwi Karya Susilawati; Se Tin; Lidya Agustina
Jurnal Keuangan dan Perbankan Vol 18, No 3 (2014): September 2014
Publisher : University of Merdeka Malang

Different characteristics could be determined by using three approaches categories: structure, performance, andmarket. Structure was determined by factors associated with the development of the company included firmsize, firm age, and the ability to repay the debt. Performance was determined by quantitative factors includedthe companys liquidity and profitability, while the market was determined by factors namely qualitative formof public shares, and the status of the company. The purpose of this study was to test the influence of fundamentalfactors, namely liquidity, profitability, leverage, stock ownership, firm size, firm age and status of thecompanys CSR, and to test the different types of industries (Consumer Goods, Mining and Forestry sectorsBanking and widespread influence of CSR disclosure in Indonesia). The samples used were 30 companies ofconsumption sector, 31 companies of mining sector and plantation, and 28 companies of banking sector during2010-2012. The companys data was taken from the annual report. Data analysis technique used multipleregression analysis. The results of this study indicated that the stock ownership and firm age had a significanteffect on the area of CSR (CSR Index), and a significant effect on the CSR Index stock price and type industryinfluence on the CSR Index.

Budget based bonus, budget emphasis, budget gaming, and the impact on budget value Rhaisya Setiawati Rachmat; SeTin SeTin
Jurnal Keuangan dan Perbankan Vol 24, No 3 (2020): July 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v24i3.4236

The issue of budget value has received attention and criticism from many researchers, especially that the budget value is not aligned with the sacrifices made in the budgeting process. The purpose of the study is to examine the effect of budget-based bonus and budget emphasis towards budget gaming and its implications on budget value. A questionnaire survey was used for data collection and was collected by personal and online (via email/link) to managers who have joined the Indonesian Management Association. Non-probability sampling method was used for the sample selection. A total of 286 data were collected and could be analyzed. Data were analyzed using Partial Least Square. The results show that budget emphasis affects budget gaming and also affects budget value. But budget-based bonus has no effect neither towards gaming budget nor budget value. This research enriches the budgeting literature especially for the context in Indonesia and enriches the findings of budget practices in the world. The results contribute to practitioners in making decisions, such as modifying the budget, leaving the budget, or continuing to run the budget. The design of a budget system that has more value-added to the company is an important implication of this research.JEL Classification: M2, M40, M41DOI: https://doi.org/10.26905/jkdp.v24i3.4236

FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN UTANG PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Christine Dwi Karya Susilawati; Lidya Agustina; Se Tin
Jurnal Keuangan dan Perbankan Vol 16, No 2 (2012): May 2012
Publisher : University of Merdeka Malang

In the last several years, there had been an increase on the research emphasized on the agent-principal conceptat financial corporation. The objective of this research was to test empirically the agency concept and theirrelation toward the debt policy of corporations. This research analyzed the factors influencing debt policy atmanufacturing firms in Indonesia. Analyzing instruments in this research was multiple regression analysis.The result of this research showed that firm size, profitability and free cash flow had significant influence todebt policy while managerial ownership, institutional ownership, dividend policy and structure asset did nothave significant influence to debt policy. However, simultaneously the seven variables had significant influenceto debt policy.

Pelatihan Pengelolaan Hutang Keluarga Bagi Jemaat GKPS Bandung Christine Dwi Karya Susilawati; Se Tin; Yenni Carolina; Sondang Mariani Rajagukguk; M. Sienly Veronica; Lina Anatan
Dedication : Jurnal Pengabdian Masyarakat Vol 6 No 1 (2022)
Publisher : LPPM IKIP Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/dedication.v6i1.653

Di Indonesia banyak masyarakat yang belum melakukan perencanaan keuangan dalam keluarga. Oleh karena itu sangat penting untuk memperoleh pengetahuan mengenai cara mengelola hutang keluarga. Tujuan kegiatan pengabdian masyarakat ini adalah untuk memberikan pengetahuan kepada jemaat GKPS Bandung mengenai cara mengelola hutang keluarga agar dapat meningkatkan kesejahteraan jemaat GKPS Bandung khususnya kelompok kaum wanita. Metode yang digunakan dalam kegiatan pengabdian jemaat GKPS Bandung adalah mengadakan talkshow singkat dan diskusi dan tanya jawab mengenai mengelola hutang keluarga. Dari kegiatan pengabdian kepada masyarakat ini adalah jemaat GKPS diharapkan Bandung dapat memperoleh pengetahuan dan berusaha menerapkan pengetahuan mengenai cara mengelola hutang keluarga yang baik sehingga tingkat pemenuhan kebutuhan keluarga dapat optimal.

Pengaruh Ukuran Kinerja Keuangan terhadap Perilaku Permainan Anggaran melalui Persepsi Keadilan Prosedural Tioe SeTin; Yuliana Gunawan; Ilham Pranata
Jurnal Kajian Akuntansi Vol 4, No 1 (2020): JUNI 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i1.3329

AbstractThe purpose of this study is to examine the role of mediating perceptions of procedural fairness on the influence of financial performance measures on the budget gaming behaviour. This study uses a quantitative approach with a survey method (questionnaire) to 101 division managers of manufacturing companies in West Java with snowballing technique. Data analysis using Partial Least Square Warp PLS 3.0 techniques. The results show that financial performance measures negatively affect the perception of procedural fairness; perceptions of procedural fairness negatively affect the budget gaming behaviour; perceptions of procedural fairness mediate the effect of financial performance measures on the budget gaming behaviour. This result implies that performance measures have an impact on perceptions of fairness and dysfunctional behavior of the budget. This study also contributes to the enrichment of the management control system literature, because it explains the link between the use of financial performance evaluations and the dysfunctional behavior of the budget.Keywords: Budget gaming behaviour; Financial performance measures; Procedural fairnessAbstrakTujuan kajian ini adalah menguji peran mediasi persepsi keadilan prosedural pada pengaruh ukuran kinerja keuangan terhadap perilaku permainan anggaran. Studi ini menggunakan pendekatan kuantitatif dengan metode survei (kuesioner). Teknik snowballing digunakan untuk menentukan sampel responden, yaitu dengan proses bergulir dari satu manajer ke manajer lain dan diperoleh 101 kuesioner yang dapat diolah dari 15 perusahaan manufaktur di Jawa Barat. Analisis data menggunakan teknik Partial Least Square WarpPLS 3.0. Hasil menunjukkan bahwa ukuran kinerja keuangan berpengaruh negatif terhadap persepsi keadilan prosedural; persepsi keadilan prosedural berpengaruh negatif terhadap perilaku permainan anggaran; persepsi keadilan prosedural memediasi pengaruh ukuran kinerja keuangan terhadap perilaku permainan anggaran. Hasil ini memberikan implikasi bahwa ukuran kinerja berdampak pada persepsi keadilan dan perilaku disfungsional anggaran. Studi ini berkontribusi praktik, yaitu bahwa sistem evaluasi kinerja berperan penting dalam mengelola rasa keadilan karyawan dan berdampak pada perilaku disfungsional karyawan. Studi ini juga berkontribusi memperkaya literatur sistem pengendalian manajemen, karena menjelaskan kaitan antara penggunaan evaluasi kinerja keuangan dengan perilaku disfungsional anggaran.Kata kunci: Keadilan prosedural; Permainan anggaran; Ukuran kinerja keuangan

Studi Literatur Riset Management Control For Sustainability 2010-2019 Se Tin Se Tin; Santy Setiawan; Yunita Christy
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 1 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i1.y2021.p31-52

Abstract The purpose of this paper is to review management control for sustainability research for the period 2010-2019. This study applied a descriptive approach to answer about the motivation (research objectives), the theory; the research method used; research findings and research agenda. Management control for sustainability research development was traced through article published in Schimago journal rank (SJR) namely Management Accounting Research dan Journal of Management Accounting Research. The unit of analysis is a journal containing articles management accounting issues and sustainability issues. A total of 344 articles were examined that resulted in 6 articles for analysis. Some findings are, first, research into sustainability control systems focused on environmental sustainability; discuss the role of management control systems in managing social responsibility strategies; and examine the relationship between external pressures and sustainability control systems. Second, the theories used are configuration theory, institutional theory, institutional logic, the framework of the four control levers, the environmental management control system; third, quantitative, qualitative, and content analysis methods are used in research; fourth, generally analysis at managerial level; fifth, using primary data and secondary data. Keywords: Sustainability; Management Control System Abstrak Tujuan studi ini adalah meninjau riset pengendalian manajemen untuk keberlanjutan pada periode 2010-2019. Studi ini menerapkan pendekatan deskriptif untuk menjawab tentang motivasi (tujuan penelitian), teori, metode penelitian yang digunakan, temuan penelitian dan agenda penelitian. Riset pengendalian manajemen untuk keberlanjutan ditelusuri melalui artikel yang diterbitkan dalam Schimago journal rank (SJR) yaitu Management Accounting Research dan Journal of Management Accounting Research. Unit analisis adalah artikel topik akuntansi manajemen dan isu keberlanjutan. Sebanyak 344 artikel diperiksa dan diperoleh 6 artikel untuk direviu. Beberapa temuan adalah, pertama, penelitian tentang sistem kontrol keberlanjutan fokus pada kelestarian lingkungan; membahas peran sistem kontrol manajemen dalam mengelola strategi tanggung jawab sosial; dan menguji hubungan antara tekanan eksternal dengan sistem kontrol keberlanjutan. Kedua, teori yang digunakan adalah teori konfigurasi, teori kelembagaan, logika kelembagaan, kerangka kerja dari empat tuas kontrol, sistem kontrol manajemen lingkungan; ketiga, metode analisis kuantitatif, kualitatif, dan analisis konten digunakan dalam penelitian; keempat, umumnya analisis pada tingkat manajerial; kelima, menggunakan data primer dan data sekunder. Kata kunci: Keberlanjutan; Sistem Pengendalian Manajemen

The Influence Of Independent Board Of Commissioners, Audit Committee, And Audit Quality On Tax Avoidance Yuliana - Gunawan; Yunita - Christy; Se Tin - Se Tin; Livia - Jonathan
BALANCE: Economic, Business, Management and Accounting Journal Vol 18, No 1 (2021): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v18i1.6495

ABSTRACT This study is aimed to examine and analyze the influence of Independent Board of Commissioners, Audit Committee, and Audit Quality on Tax Avoidance. The sample in this study is mining companies listing on the Indonesia Stock Exchange in the period 2017-2019. Researchers are interested in doing this study because the mining sector provides high economic value to the country but the tax contribution from this sector is still minimal. The analysis used the multiple linear regression technique using the SPSS 20.0 program. The results of this study indicate that partially independent board of commissioners and audit quality have an effect on tax avoidance, however the audit committee has no partial effect on tax avoidance. Simultaneously the independent board of commissioners, audit committee and audir quality have an effect on tax avoidance. This study is expected to provide benefits for the government, companies and for future researchers.Keywords : Independent Board of Commissioners; Audit Committee; Audit Quality;Tax AvoidanceCorrespondence to : yuliana_ok99@yahoo.com ABSTRAK Studi ini bertujuan untuk memverifikasi dan menganalisis pengaruh Dewan Komisaris Independen, Komite Audit, dan Kualitas Audit terhadap Penghindaran Pajak. Pengambilan contoh dalam penelitian ini adalah perusahaan yang bergerak dibidang pengambilan sumber daya alam/pertambangan yang listing di Bursa Efek Indonesia periode 2017-2019. Peneliti tertarik melakukan penelitian ini karena sektor pertambangan memberikan nilai ekonomi yang tinggi bagi negara namun kontribusi pajak dari sektor tersebut masih minim. Teknik penguraian data yang digunakan adalah regresi linier berganda dengan menggunakan program SPSS 20.0. Hasil dari studi ini menunjukkan bahwa secara parsial Dewan Komisaris Independen dan Kualitas Auditr berpengaruh terhadap Penghindaran Pajak, sedangkan Komite Audit tidak berpengaruh terhadap Penghindaran Pajak. Secara simultan Dewan Komisaris Independen, Komite Audit dan Kualitas Audit berpengaruh terhadap Penghindaran Pajak. Studi ini diharapkan dapat memberikan kontribusi bagi perusahaan dan peneliti selanjutnya.Kata kunci : Dewan Komisaris Independen; Komite Audit; Kualitas Audit; Penghindaran Pajak

Co-Authors Achmad Dahlan Adwita Harefa Alpriliana, Desti Lolita Amanda Yunne Erlandian Amin, Muhd Nuryatno Ari Purwanti Ariesa Pandanwangi Bernard Rhenaldi Sutedja Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Christine Dwi Karya Susilawati Debbianita Desti Lolita Alpriliana Eddy, Endah Purnama Sari Eiren Eunike Enny Prayogo Erlangga Budi Sanggrama Gabriela Andre Agung Herman Kambono I Nyoman Agus Wijaya Ilham Pranata Ita Salsalina Lingga Lauw Tjun Tjun Lidya Agustina Lina Anatan Livia - Jonathan Luthfihani, Chindy Anggraeni Lyvia Mannuela Sandra M. Sienly Veronica Meythi, Meythi Oktavianti Oktavianti Parulian Hutagaol Ranesa Thedya Rhaisya Setiawati Rachmat Rhaisya Setiawati Rachmat Rini Handayani Rosida Tiurma Manurung Roy Sembel Roy Sembel Santy Setiawan Santy Setiawan Santy Setiawan Santy Setiawan Sinta Setiana Sondang Mariani Rajagukguk Steven Asher Tan Kwang En Tan Ming Kuang Verani Carolina Vinny Stephanie Hidayat Yenni Carolina Yuliana Gunawan Yuliana Gunawan Yunita - Christy Yunita Christy Yunita Christy Yunita Christy Yvonne Augustine Yvonne Augustine Yvonne Augustine Sudibyo

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