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All Journal Tax & Accounting Review Jurnal Akuntansi Multiparadigma MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi Share : Journal of Service Learning Jurnal Analisa Akuntansi dan Perpajakan JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdimas Sangkabira Jurnal Ekonomi International Journal of Organizational Behavior and Policy International Journal of Financial and Investment Studies
Elisa Tjondro
Universitas Kristen Petra
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Role of Real Earnings Management (REM) in The Relationship between Financial Distress and Tax Planning Souisa, Angeline Grece; Tjondro, Elisa; Kusumawardhani, Adhityawati; Sadjiarto, Arja; Eoh, Tonny Stephanus
International Journal of Organizational Behavior and Policy Vol 3 No 2 (2024): JULY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.2.109-122

Abstract

The aim of this study is to test the impact of real earnings management (REM) on the relationship between financial distress and tax planning. To survive and maximise financial potential in the face of financial distress, management tends to use accounting tactics to increase revenue in order to reach the company's target. The study sample comprises manufacturing sector firms listed in the IDX between 2018 and 2022. The total company sample consisted of 124 companies with 542 observations. The study employed robust random effect panel regression techniques. This research reveals that there is a negative link between financial distress and tax planning. This study fails to prove that REM strengthens the relationship between financial distress and tax planning. Furthermore, the study discovered that two groups of firms with high and low REM abnormal cash flows exhibited distinct financial distress behaviours towards tax planning. The practical implications are that increased regulatory attention and decreased financial resources create a lower motivation to evade taxes, as exhibited by the negative correlation between financial distress and tax planning.
PEMBELAJARAN KREATIF DAN KONSEP MENABUNG UNTUK MENGHASILKAN PRODUK YANG MEMILIKI NILAI JUAL DI PANTI ASUHAN SOLA GRATIA SIDOARJO Tjondro, Elisa; Sany, Sany; Hatane, Saarce Elsye
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1386

Abstract

Tujuan literasi keuangan tentang konsep menabung diberikan kepada anak-anak dan remaja di panti asuhan Sola Gratia adalah untuk mengajarkan mereka pentingnya memahami cara menabung uang yang dihasilkan dari penjualan karya kreatif mereka. Sangat penting bagi anak-anak dan remaja untuk mengontrol perilaku konsumtif ini sejak usia dini, sehingga mereka belajar menabung untuk membeli barang-barang yang benar-benar diperlukan. Anak-anak dan remaja di panti asuhan perlu memiliki rasa percaya diri, tekad yang kuat, dan kemandirian bahwa mereka dapat berkontribusi pada komunitas setempat. Program pengabdian literasi keuangan dan pengajaran karya kreatif bagi anak-anak dan remaja ini merupakan yang pertama dilakukan di panti asuhan Sola Gratia. Program ini melibatkan kolaborasi antara tim dosen dan mahasiswa yang memberikan edukasi mengenai literasi keuangan dan keterampilan kerajinan tangan selama empat bulan. Melalui metode fun learning, anak-anak diperkenalkan pada konsep menabung, perhitungan dasar, serta praktik jual beli. Kegiatan ini tidak hanya bermanfaat untuk pemberdayaan anak-anak, tetapi juga memberikan pengalaman berharga bagi dosen dan mahasiswa dalam berinteraksi dengan masyarakat. Evaluasi menunjukkan bahwa kegiatan ini sangat efektif dan direkomendasikan untuk dilakukan secara berkala dengan beberapa perbaikan untuk hasil yang lebih optimal.
SCAM VULNERABILITY IN STUDENTS: THE IMPORTANCE OF FAMILY SOCIALISATION AND PERSONAL ACCOUNTING Tjondro, Elisa; Theodorus, Vanessa; Benedicta, Audrey Azalia
Jurnal Akuntansi Multiparadigma Vol 15, No 3 (2024): Jurnal Akuntansi Multiparadigma (Desember 2024 - April 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.3.39

Abstract

Abstrak -  Kemudahan terhadap Penipuan di Kalangan Mahasiswa: Pentingnya Sosialisasi Keluarga dan Akuntansi PersonalTujuan Utama - Penelitian ini menyelidiki bagaimana sosialisasi keluarga mempengaruhi kerentanan individu terhadap penipuan melalui kesejahteraan finansial.Metode – Penelitian ini menggunakan metode Partial Least Squares. Sampel penelitian ini adalah 421 mahasiswa universitas di Indonesia dengan rentang usia 18–24 tahun.Temuan Utama – Penelitian ini menemukan bahwa sosialisasi keluarga meningkatkan kesejahteraan finansial anak-anak. Sosialisasi ini juga membantu mereka memahami serta merencanakan keuangan dengan efektif sehingga mengurangi kerentanan terhadap penipuan. Pada sisi lainnya, sosialisasi ini terbukti berpengaruh terhadap peningkatan kerentanan terhadap penipuan melalui kesejahteraan finansial sebagai mediator. Implikasi Teori dan Praktis – Penelitian ini menunjukkan relevansi teori sosialisasi keuangan keluarga dalam dang akuntansi personal. Selain itu, penelitian ini menegaskan bahwa sosialisasi keluarga membentuk dasar perencanaan keuangan masa depan mahasiswa dan meminimalkan kerentanan terhadap penipuan.Kebaruan Penelitian - Penelitian ini pertama kali mengeksplorasi pengaruh antara sosialisasi keluarga, kesejahteraan finansial, dan kerentanan terhadap penipuan dalam bidang akuntansi personal. Abstract - Scam Vulnerability in Students: The Importance of Family Socialisation and Personal AccountingPrimary Purpose - This study examines the influence of family socialization on an individual’s susceptibility to financial fraud, affecting their financial well-being.Method – This study uses the Partial Least Squares method. The sample consisted of 421 university students in Indonesia aged 18–24 years.Main Findings – This study found that family socialization improves children's financial well-being. It also helps them understand and plan their finances effectively, reducing their fraud vulnerability. On the other hand, this socialization was found to influence the increase in vulnerability to fraud through financial well-being as a mediator.Theory and Practical Implications – This study demonstrates the relevance of family financial socialization theory in personal accounting. In addition, this study confirms that family socialization forms the basis of students' future financial planning and minimizes their vulnerability to fraud.Novelty – This study is the first to explore the influence of family socialization, financial well-being, and vulnerability to fraud in personal accounting.
Impact of Environmental, Social, and Governance Scores on Market Reaction: Evidence of Top 80 Companies Listed from Idx80 Darmasaputra, Alan; Widyadhana, Mosses Aryadhewa; Sany, Sany; Tjondro, Elisa
International Journal of Organizational Behavior and Policy Vol 4 No 1 (2025): JANUARY 2025
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.4.1.13-26

Abstract

This paper will discuss the impact of the individual Environmental, Social, and Governance scores on market reaction. This study will specifically focus on the IDX80 index, which lists companies that are not only profitable but also have good ESG scores. The panel data for the study will be taken from 2019 to 2023, and the Dynamic Panel Model will be used to see how the scores over the year influenced the market price. The final sample consists of 31 companies with 155 firm-years for the observation. The findings show that the Environmental scores have a significant positive impact on market reactions, but are not significantly impacted by Social and Governance scores. The study suggests an early stage of ESG adoption in Indonesia and the positive trend growth will be beneficial for companies to promote ESG activities. The implication for managers is to incorporate ESG activities as they positively impact the market reaction, particularly activities related to Environmental issues. The limitation of this study is that the data for the individual scores for the Environmental, Social, and Governance are limited making the sample size small. A further limitation is that the data analyzed during and post-COVID-19 time might suggest a different result comparably.
PEMBELAJARAN KREATIF DAN LITERASI KEUANGAN MENGENAI HARGA POKOK PRODUKSI DI PANTI ASUHAN SOLA GRATIA Tjondro, Elisa; Sany, Sany; Hatane, Saarce Elsye
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i2.1607

Abstract

Pendampingan anak-anak dan remaja panti asuhan melalui kegiatan pembelajaran kreatif dan literasi keuangan sangat penting dalam mendukung kemampuan mengelola keuangan pribadi maupun membangun usaha mikro. Permasalahan yang dihadapi panti asuhan Sola Gratia adalah penghuni panti belum memiliki jiwa kemandirian dan kewirausahaan. Keuangan panti asuhan masih didukung oleh swadaya pemerintah, masyarakat individu, yayasan gereja, dan  institusi lainnya. Kegiatan pengabdian ini mengembangkan cara pembelajaran ke tingkat yang lebih aplikatif dibanding semester sebelumnya. Dalam kegiatan ini anak-anak dan remaja di panti asuhan Sola Gratia diajarkan resep dan menghasilkan minuman yang bernilai jual, sekaligus memasarkannya di lingkungan sekitar panti asuhan. Tahapan kegiatan diawali ceramah pembekalan perhitungan harga pokok produksi, praktik produksi produk dan minuman, proses pemasaran produk, perhitungan keuntungan, dan evaluasi. Produk yang dihasilkan berupa minuman siap konsumsi, makanan berupa kue kering yang telah di-repacking, gelang dari manik-manik.  Tim pengabdian memberikan modal berupa bahan-bahan membuat minuman berbagai rasa, kue kering kiloan, dan manik-manik berbagai bentuk. Salah satu aspek penting dalam merintis usaha mikro adalah pemahaman tentang perhitungan  harga pokok produksi yang berperan besar dalam penentuan keberlanjutan bisnis.
Domestic and Foreign Institutional Ownership and Sustainable Tax Strategies Evelyn, Vincentia; Bella, Clarita Anna; Tjondro, Elisa
International Journal of Organizational Behavior and Policy Vol 5 No 1 (2026): JANUARY 2026
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.5.1.187-198

Abstract

This study aims to explore how institutional domestic and foreign ownership influence sustainable tax strategies (STS) in firms. This research implements Weighted Least Square (WLS) regression as an analytical tool with a final sample of 767 observation for period of 2015 - 2020. There are 158 manufacturing firms listed in Indonesia Stock Exchange (IDX) used as objects in study. Findings in the study show that domestic and foreign ownership structure have impact on STS. This indicated that increases in domestic and foreign ownership within the firms, would lead to a further decrease in the volatility of long-term tax payments. Based on the results of the empirical tests, domestic and foreign ownership were found to influence the enhancement of STS. However, our findings indicated that domestic ownership exhibited a stronger relationship with STS than foreign ownership. This study provided recent evidence that both domestic and foreign ownership within a firm affected the implementation of STS. These findings were expected to imply that firms with higher levels of foreign ownership should be aware of and exercise caution regarding differences in preferences between foreign and domestic owners. Foreign-owned companies are obligated to follow not only domestic tax laws but also foreign tax laws.
Co-Authors Adhityawati Kusumawardhani Agus Arianto Toly ALAN DARMASAPUTRA Allan, Allan Arja Sadjiarto Arja Sadjiarto Ayleen Sidarta, Ayleen Basuki . Bella, Clarita Anna Benedicta, Audrey Azalia Celine Mercianne Susila Chang, Ning Clarissa Wijoyo Delitha Julitha Eoh, Tonny Stephanus Evelyn, Vincentia Felincia Puguh Mitthasari Utomo Felix Kristanto Gunawan Gracia Pulcheria Valentina Iline Lianata Kezia Gabriel Santosa Kusuma, Richard Lianata, Iline Lijuntri Patuli Livia Mei Indah Lusiana Sutanto Lusiana Sutanto, Lusiana Margaretha Oerip Cintya Maria Katopo, Jacqueline Michelle Jane Naharto Michelle Jane Naharto, Michelle Jane Nathasa Prayitno Nathasa Prayitno Ning Chang Oviliani Yenty Yuliana Prayitno, Nathasa Retnaningtyas Widuri Richard Andrianto Saarce Elsye Hatane Sally Tanjung SANY Sianne Ivana Gunawan Silvia Seto Souisa, Angeline Grece Stefanus Tevrianto Temanta Surbakti Stella Butje, Stella Sugianto, Andrew Theodorus, Vanessa Tonny Stephanus Eoh Tonny Stephanus Eoh Veronica Yuliani Widyadhana, Mosses Aryadhewa William Anderson William Anderson, William Wiyono Pontjoharyo Yemima Gracia Suherman Yenni Mangoting Yessica Chandra Yohannes Dewantoro Yuliani, Veronica