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All Journal Jurnal Reviu Akuntansi dan Keuangan Value Added : Majalah Ekonomi dan Bisnis Zenit Jurnal Widya Manajemen & Akuntansi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Journal of Accounting and Investment BAKI (Berkala Akuntansi dan Keuangan Indonesia) JURNAL EKONOMI DAN BISNIS AIRLANGGA AL ISHLAH Jurnal Pendidikan AKRUAL: Jurnal Akuntansi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Journal of Accounting Science Jurnal Ekonomi dan Bisnis Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Business and Finance Journal Ekonis : Jurnal Ekonomi dan Bisnis DedikasiMU: Journal of Community Service AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Proceedings of The ICECRS Journal of International Conference Proceedings Journal of Applied Economics in Developing Countries Mopolayio : Jurnal Pengabdian Ekonomi E-JURNAL AKUNTANSI
Bambang Tjahjadi
Faculty Of Economics And Business Airlangga University, Surabaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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Human Development Index (HDI) As a Planning Plan For Dealing Globalization of Asean Economic Society (MEA) in Indonesia Ade Manggala Hardianto; Bambang Tjahjadi; I Made Narsa
Proceedings of The ICECRS Vol 1 No 2 (2017): Science for Social Welfare and Justice
Publisher : International Consortium of Education and Culture Research Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.989 KB) | DOI: 10.21070/picecrs.v1i2.1444

Abstract

The purpose of this study is to map the human development index (HDI) of each region and regional planning efforts against the economic community of ASEAN (MEA). The research data used is secondary data sourced from the Central Bureau of Statistics (BPS) from 2010 until 2016. The research methodology used is comparative research using secondary data analysis method, depicting human development index as measured by society welfare, that is health, education, and life standard or often called economic. The research results show that there are 9 provinces that have different HDI with Jakarta Capital City as the capital of Indonesia, West Nusa Tenggara (NTB), East Nusa Tenggara (NTT), West Kalimantan (KALBAR), North Kalimantan, Gorontalo, West Sulawesi , North Maluku and West Papua and Papua. The impact of this study is that central government focuses more on areas with different Human Development Index (HDI) with DKI Jakarta and equitable development to improve infrastructure in the area.
Factors Affecting Accounting Students' Interest in Online Learning in the Pandemic Period from the Perspective of Planned Behavior Irvan Pratama Saputra; Bambang Tjahjadi
AL-ISHLAH: Jurnal Pendidikan Vol 14, No 3 (2022): AL-ISHLAH: Jurnal Pendidikan
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.768 KB) | DOI: 10.35445/alishlah.v14i3.2112

Abstract

This study aims to examine the factors that influence accounting students' interest in online learning with the concept of planned behavior theory. The research variables consisted of attitudes, regulations, perceptions of control and interest in online learning. The research sample consisted of 150 accounting students in the city of Semarang, the data collection technique was using purposive sampling technique. Hypothesis test using multiple regression test and t test. The study's results accept the three hypotheses proposed and prove that the variables of attitude, regulation, and perception of control positively affect interest in online learning. The results of this study also strengthen that the theory of planned behavior can be used as an approach to explain the factors that influence individual interest in doing something.
Peran Ukuran Perusahaan Memoderasi Pengaruh Risiko Pajak Perusahaan Terhadap Penghindaran Pajak Hengky Veru Purbolakseto; Bambang Tjahjadi; Heru Tjaraka
Jurnal Ekonomi Akuntansi dan Manajemen Vol 21 No 2 (2022)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v21i2.31536

Abstract

This study aims to analyze the effect of Tax Risk on tax avoidance moderated by company size in basic materials companies listed on the IDX in 2017-2021. The number of samples used in this study were 29 companies with purposive sampling technique. The type of data used is secondary data. This study uses a quantitative approach with data analysis methods and hypothesis testing using panel data regression analysis. The proxy used for tax avoidance is Total book-tax differences (BTD) while the proxy for tax risk is CETR volatility. The results showed that tax risk had a negative effect on tax avoidance. Meanwhile, firm size is able to moderate the effect of tax risk on tax avoidance. Keywords: Tax Risk, Tax Avoidance, Firm Size.
Women Directors and Firm Profitability: The Role of Corporate Environmental Responsibility Engagement Atika Fairuzi; Bambang Tjahjadi
Jurnal Akuntansi dan Keuangan Vol. 24 No. 2 (2022): NOVEMBER 2022
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.24.2.106-116

Abstract

Women in the professional world are still experiencing inequality, discrimination, and obstacles in achieving top management positions. The role of women in improving the com­pany's financial performance is still being debated to this day. This study aims to investigate the role of women directors in 129 manufacturing companies in Indonesia from 2015 to 2019. The data obtained were analyzed using structural equation modelling – partial least square (SEM-PLS). This study found that corporate environmental responsibility engagement did not mediate the relationship between women directors and firm profitability. This study found a significant negative relationship between women directors and corporate environmental responsibility but a significant positive influence between corporate environ­men­­tal responsibi­lity engagement and firm profitability. However, this study found no signifi­cant relationship between women directors and profitability.
Innovation and Firm Performance in Indonesian Companies: Is Management Experience Important? Suwandi Suwandi; Bambang Tjahjadi; Ardiyanto Ardiyanto
AKRUAL: JURNAL AKUNTANSI Vol 14 No 2 (2023): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v14n2.p262-275

Abstract

Innovation is needed to support achieving organizational goals with a satisfactory level of performance. This study aims to analyze the moderating role of corporate managerial Experience, which results in the influence of Innovation on firm performance. The research uses a moderation model, or often a path analysis model tested using SPSS. This study uses 504 samples of companies listed on the Indonesian stock exchange for five years. The study results show that successful managers can be seen from their ability to innovate with creative ideas. Several references indicate that ability can be assessed from seven dimensions: collaboration, environment, finance, knowledge, senior management, risk, and staff.
ANALISIS HUMAN CAPITAL READINESS DENGAN HUMAN CAPITAL MATURITY MODEL PADA RSUD DR.SOETOMO Linda Sutanto; Bambang Tjahjadi
Value Added : Majalah Ekonomi dan Bisnis Vol 19, No 1 (2023): Value Added : Majalah Ekonomi dan Bisnis
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/vameb.v19i1.11110

Abstract

Rumah Sakit Umum Daerah (RSUD) Dr. Soetomo merupakan salah satu rumah sakit di Surabaya yang merupakan rumah sakit rujukan di Indonesia timur. RSUD Dr. Soetomo memiliki program-program yang memberikan nilai tambah lebih bagi pelanggan, karyawan dan masyarakat serta mendukung pertumbuhan ekonomi daerah maupun nasional. Untuk mendukung pelaksanaan program-program strategis tersebut tentunya dibutuhkan kesiapan SDM yang dimiliki oleh RSUD Dr. Soetomo. Penelitian ini bertujuan  untuk mengetahui human capital readiness pada RSUD Dr. Soetomo sehingga dapat membuat program strategis yang dibutuhkan untuk mengatasi kesenjangan antara kebutuhan human capital dan ketersediaan human capital. Menggunakan human capital maturity model untuk menentukan tingkat maturity SDM, maka penelitian ini diharapkan dapat memberikan tambahan informasi sebagai bahan pertimbangan dalam perencanaan dan pengambilan keputusan strategis bagi RSUD Dr. Soetomo dan dapat menunjukkan gambaran mengenai sistem pengukuran kinerja SDM dan manfaatnya dalam mencapai tujuan perusahaan.
THE EFFECT OF WOMEN COMMISSIONERS ON FIRMS' VALUE IN THE INDONESIAN MANUFACTURING INDUSTRY: MEDIATING ROLE OF ENVIRONMENTAL ENGAGEMENT Annisa Ayu Putri Sutarsa; Bambang Tjahjadi
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 1 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i1.13708

Abstract

ABSTRACTIssues regarding gender equality have been increasing since the United Nations made it one of the global goals in the Sustainable Development Goals. It has put a question of whether the role of women will have a good impact on the company. In this study, female commissioners in 129 Indonesian manufacturing companies will be examined concerning their roles from 2015 to 2019. WarpPLS7.0 software was used to analyze the data using structural equation modeling - partial least squares (SEM-PLS). This study discovered that the association between women on commissions and firms' values is mediated by environmental engagement. Furthermore, this study also found significant influences between Women on Commissioners and Firms' Values. The results of this study are expected to contribute significantly to the development of the literature and can practically be considered by the company's stakeholders.ABSTRAKIsu – isu mengenai kesetaraan gender semakin meningkat sejak United Nation menjadikannya sebagai salah satu global goals dalam Sustainable Development Goals. Hal ini memunculkan pertanyaan apakah peran perempuan akan memberikan dampak yang baik di perusahaan. Penelitian ini bertujuan untuk menyelidiki peran komisioner wanita dalam perusahaan – perusahaan di Indonesia. Dengan melibatkan 129 perusahaan manufaktur dalam rentang waktu 2015 – 2019 dan terdaftar dalam Bursa Efek Indonesia (BEI). Data yang diperoleh dianalisis menggunakan structural equation modelling – partial least square (SEM-PLS) dengan software WarpPLS7.0. Dari pengujian tersebut, didapat bahwa Environmental Engagement memediasi hubungan Women on Commissioner terhadap Firms’ Value. Selain itu, penelitian ini juga membuktikan bahwa adanya pengaruh signifikan pada hubungan women on commissioner terhadap firms’ value. Hasil dari penelitian ini diharapkan berkontribusi besar pada pengembangan literatur serta secara praktis dapat menjadi bahan pertimbangan para pemangku kepentingan perusahaan.
STEREOTIP POTRET PERILAKU PROFESI AKUNTAN DALAM SINEMATOGRAFI SESUAI DENGAN KODE ETIK PROFESI AKUNTAN Darin Farah Nabilah; Bambang Tjahjadi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1459

Abstract

The image of the accounting profession has been stereotyped in various visual and social media. Stereotypes strengthen the positive and negative characteristics of the accountant's own perceptions as well as the perception of public opinion in viewing the accounting profession. The research aim is to understand how the image of accountants is portrayed by the media as stated by Honorio et al. (2022) and stereotypes related to the image of an accountant found in the films The Accountant (2016), Tooi Bigltoi Fail (2011), Wanted (2008), The Dark Knight (2008), and Rock&Rolla (2008). The theory used was social representation and stereotypes related to the image of the accounting profession in a film. A qualitative writing method with a literature study approach used to find references regarding accountant stereotypes, as well as their representation in cinematographic productions by analyzing selected films. The results of the research show that visual media plays a bigger role in reinforcing current stereotypes, through the role of accountants in film production. Demystification of several stereotypes in the character of accountants began to be more diverse, no longer represented negatively. Characteristics such as courage, intelligence and credibility are predominant among other characters. Nevertheless, the characteristics raised are not used in accordance with the accounting professions code of ethics. Research contributes to the explanation of distortions involving the image of accountants in relation to what is depicted in the film, which still does not reflect the disclosure by the film and changes the negative image of the accounting profession from the public view. Subsequent research suggests analyzing in more detail from various aspects and can answer questions about professional ethics to generate greater visibility and interest for accounting professionals in the future. This research provides novelty related to the research field of the accounting profession in the world of cinematography.
PENGEMBANGAN POTENSI KAWASAN EX-DOLLY MENJADI DESTINASI KAMPUNG URBAN KREATIF SURABAYA Noorlailie Soewarno; Bambang Tjahjadi; Agus Widodo Mardijuwono; Nanik Kustiningsih
DedikasiMU : Journal of Community Service Vol 5 No 3 (2023): DedikasiMU September
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/dedikasimu.v5i3.6326

Abstract

Abstract: Ditutupnya Dolly sebagai pusat prostitusi pada tahun 2014 lalu, tentunya memberikan pengaruh besar bagi perekonomian masyarakat di kawasan eks lokalisasi Dolly. Pemerintah Kota Surabaya telah berupaya untuk meningkatkan perekonomian masyarakat di wilayah tersebut dengan membangun Usaha Kecil dan Menengah (UKM) dan menjadikannya tujuan wisata baru Surabaya. Membangun kawasan wisata tentunya membutuhkan strategi kawasan dan strategi bisnis yang tepat. Mengubah citra negatif Dolly yang sebelumnya negatif menjadi citra positif baru sebagai destinasi wisata juga memerlukan Strategi Re-Branding yang tepat. Berdasarkan hal tersebut, kawasan eks-Dolly dijadikan sebagai target audiens Program Kemitraan Masyarakat (PKM). Program ini merupakan kelanjutan dari hasil Focus Group Discussion (FGD) yang sebelumnya telah dilakukan oleh Pusat Pengelolaan dan Daya Saing (PTD) Universitas Airlangga bekerjasama dengan Lembaga Pengabdian Masyarakat (LPM) Universitas Airlangga pada tahun 2017. Beberapa masalah tersebut antara lain masalah sosial, ekonomi, infrastruktur, kesehatan lingkungan dan pendidikan. Solusi dari permasalahan yang direkomendasikan adalah dengan melakukan pemetaan kawasan eks Dolly, melakukan pembinaan, pendampingan dan pelatihan pengembangan wilayah, menyusun strategi bisnis ekonomi kreatif, place branding, product branding, personal branding dan digital marketing. Harapan dari rekomendasi pada masalah ini adalah kedepannya akan ada hasil pemetaan wilayah dari berbagai aspek yang menjadi dasar model kawasan kampung kreatif surabaya, serta peningkatan pemahaman masyarakat tentang strategi bisnis ekonomi kreatif, produk branding, personal branding dan digital marketing, serta berbagai aspek lainnya seperti pendidikan, kesehatan lingkungan dan sosial kemasyarakatan. Target output jangka pendek yang harus dicapai dari kegiatan ini adalah artikel ilmiah di jurnal nasional, sedangkan target jangka panjang yaitu artikel ilmiah tentang perkembangan kawasan eks-Dolly akan menjadi stimulan bagi pihak terkait untuk mewujudkan harapan akan solusi. untuk masalah. Metode pelaksanaan program PKM ini adalah dengan melakukan FGD bersama masyarakat dan UKM di kawasan eks Dolly untuk mengupdate identifikasi permasalahan di lapangan, kemudian mengelaborasi dan mengkonfirmasi hasil FGD dan merekomendasikan solusi permasalahan dengan melakukan wawancara.
Sosialisasi Perubahan Perilaku Hidup New Normal Untuk Menekan Penyebaran Covid-19 Pada Masyarakat di Surabaya Raya Bambang Tjahjadi; Noorlailie Soewarno; Wan Adibah Wan Ismail; Nanik Kustiningsih; Lina Nasihatun Nafidah
Mopolayio : Jurnal Pengabdian Ekonomi Vol. 1 No. 2 (2022): Mopolayio : Jurnal Pengabdian Ekonomi Volume 1 Number 2 (March 2022) has been o
Publisher : Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/mopolayio.v1i2.24

Abstract

Secara umum pengabdian ini bertujuan untuk memberikan edukasi kepada masyarakat agar bisa menerapkan PHBS dengan baik dan benar, sebagai salah satu upaya menjaga akselerasi perubahan perilaku kesehatan yang terjadi akibat pandemi COVID-19. Secara khusus tujuan yang ingin dicapai adalah: Meningkatnya partisipasi masyarakat dan kesadaran serta kepatuhan terhadap protokol kesehatan (5M) dan juga ketaatan pada praktik 3 T untuk mengurangi penyebaran COVID-19 serta antusiasme masyarakat dalam mengikuti program vaksinasi. Kegiatan yang dilakukan dalam pengabdian masyarakat ini dengan memberikan edukasi dan sosialisasi serta focus group discussion (FGD), ceramah, penayangan Vidio, dan demonstrasi terkait penerapan protokol kesehatan 5M secara konsisten, mengikuti praktik 3T, dan mengikuti program vaksinasi pada masyarakat Surabaya raya (Surabaya, Gresik, sidoarjo, dan sekitarnya). Hasil dari pengabdian masyarakat ini menunjukan bahwa masyarakat Surabaya raya melakukan perubahan perilaku dan bersedia beradaptasi dengan kondisi new normal karena informasi terpercaya yang didapat tentang COVID-19, hal ini dibuktikan dengan semakin meningkatnya kepatuhan masyarakat terhadap protokol kesehatan (5M) dan juga Ketaatan pada praktik 3 T ditunjukkan melalui peningkatan penggunaan aplikasi PeduliLindungi (CareProtect) yang dikembangkan pemerintah untuk mengurangi penyebaran COVID-19.
Co-Authors A., Rofikotul Ade Manggala Hardianto, Ade Manggala Adji Dharmadji, Adji Aisya Nurul Izzah Amir Amir Andry Irwanto Annisa Ayu Putri Sutarsa Ardhika Wisnu Wardana Ardiyanto Ardiyanto Aryo Bimo Setya Permana Atika Fairuzi Basuki , Ceicilia Bintang Hari Yudhanti Charles Subrata, Charles Cliff Kohardinata Darin Farah Nabilah Devi, Fitriyah Kusuma Dian Shinta P. Elok Fitriya Eny Maryanti Evi Marlina Fitriyah Kusuma Devi Hadiah Fitriyah Hariyati Hariyati Hariyati Hariyati Hariyati Helmy Adam Hendi Kristiantoro Hengky Veru Purbolakseto Heri Widodo Heru Budi Pratomo Heru Tjaraka I Made Narsa Idil Rakhmat Susanto Iman Harymawan Irvan Pratama Saputra Jitu Laksono Kustiningsih, Nanik Lina Nasihatun Nafidah Linda Sutanto Linda Sutanto Luky Patricia Widianingsih Mardijuwono, Agus Widodo Mira Nanik Kustiningsih Navik Puryantini Navik Puryantini Noorlailie Soewarno Novrys Suhardianto Pratomo, Heru Budi Puryantini, Navik Putri Nabilah Rofikotul A. Rofikotul Arfati Santi Novita Setiyowati, Rianti Budi Shanti Shelly Febriana Kartasari Shinta P., Dian Suwandi, S. Wahyudi Wahyudi Wan Adibah Wan Ismail Wishnu Tjahjadi, Wishnu Yayi Suryo Prabandari Zainuddin, Zainuddin