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All Journal Research Report - Social Science Trikonomika: Jurnal Ekonomi Jurnal e-Komunikasi Indonesian Journal of Sustainability Accounting and Management International Journal of Social Science and Business Jurnal Riset Akuntansi Kontemporer Jurnal Dharma Bhakti Ekuitas Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan Abdimas Altruis: Jurnal Pengabdian Kepada Masyarakat Indonesian Management and Accounting Research Journal of Accounting Research, Organization and Economics (JAROE) International Journal of Entrepreneurship and Sustainability Studies Indonesian Journal of Sustainability Accounting and Management VISA: Journal of Vision and Ideas
Paulina Permatasari
Universitas Katolik Parahyangan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGENDALIAN INTERNAL SIKLUS PENDAPATAN BISNIS ONLINE SITUS BB.COM Michelle Soeryaatmadja; Paulina Permatasari
Bina Ekonomi Vol. 19 No. 1 (2015)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.79 KB) | DOI: 10.26593/be.v19i1.1365.43-52

Abstract

The objective of this short essay is to describe how internal control is functioned as one of the tools in handling online business risks. The essay explains the benefits of an effective internal control in managing business especially online businesses which are very common nowadays and also how the effective internal control can handle the risks of online businesses. In understanding the benefits and how the effective internal control can handle the online businesses’ risks, the author used a hypothetical-deductive method. The author has chosen observation as a tool to collect the primary data of internal controls of one of the online businesses in Indonesia, BB.com website. The research proves that by applying an effective internal control, the business entity can reduce its risks and keep its customers satisfied.
EVALUASI PENGENDALIAN PENJUALAN PRODUK PLASTIK UNTUK MENGURANGI KERUGIAN Elizabeth Tiur Manurung; Paulina Permatasari; Arthur Purboyo; Levithia Rinas
JRAK Vol 12 No 2 (2020): Edisi Oktober
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v12i2.3289

Abstract

Internal control review towards the revenue cycle is required to evaluate the effectiveness and efficiency of the existing management in order to support the achievement of company goals, and provide recommendations to allow corrective actions. These should be taken in order to review the role of internal control in increasing sale performance. This research used descriptive study method which could help to think systematically about various variables on a particular situation, to provide ideas for further research and to make simple decisions from the research that was done. Data collection techniques conducted were literature study and field study at Bandung Plastic company. Based on the result of internal control analysis, it was discovered that internal control set by the company will help company to handle loss of bad debt expenses, avoid fictitious sales, reduce improper sales target, reduce re-delivery cost, reduce erroneous task, and reduce environmental pollution.
Whether or Not Indonesia-Based Companies Consider Anti-Corruption Acts Important as Its Countrymen do Paulina Permatasari; Felix Wijaya Indra Putra; Vania Natasha
Indonesian Management and Accounting Research Vol. 16 No. 1 (2017): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (404.58 KB) | DOI: 10.25105/imar.v16i1.7873

Abstract

In Indonesia, the act of corruption is a prevalence. Anti-corruption acts have been waged for years, yet the problem of corruption remains unresolved. The rising awareness on sustainability accounting urges many companies to support anti-corruption acts. Whether or not these companies support is a different issue. Although GRI Standards view anti-corruption acts as an economic aspect, the corruption is an act of defiling the society’s trust and constitutes as a highly sensitive issue in a democratic country such as Indonesia. This study applies sensemaking theory to determine that Indonesia-based companies should have supported the anti-corruption acts and disclose them in their sustainability reports. A thorough content analysis on the sustainability reports of 80 Indonesia-based companies has been conducted with a view to finding disclosures of anti-corruption acts. The result shows that most of these companies do not disclose their anti-corruption acts. In a sensible sense, the commitments to supporting anti-corruption acts by companies result in the disclosure of such anti-corruption acts. The finding evidences how Indonesian company are still lacking in acts against corruption.
PELATIHAN MANAJEMEN UNTUK MENINGKATKAN KEMAMPUAN PELAKU USAHA MIKRO DAN KECIL (UMK) BIDANG KULINER DI KOTA BANDUNG Probowo Erawan Sastroredjo; Maria Merry Marianti; Paulina Permatasari; Istiharini Istiharini; Natalia Christi
ABDIMAS ALTRUIS: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2022): Oktober 2022
Publisher : Universitas Sanata Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24071/aa.v5i2.4559

Abstract

The target of this training is to increase the ability of micro and small entrepreneurs in the culinary field with the knowledge of finance, marketing, and production so that they can improve their business strategies and business management, increase sales and profits of their companies in a sustainable manner, develop and increase the size of their companies especially during COVID-19 pandemic. The training method is carried out online and offline. There are 3 stages carried out, namely: before, during, and after the training. Prior to the training, prospective participants are selected based on the criteria for the type of business and domicile that have been determined, namely in the city of Bandung. After that, training was carried out for 12 meeting sessions with varied topics covering management functions that are often applied in a company. The materials provided are Strengths Weaknesses Opportunities Threats (SWOT) Analysis and Business Model Canvas (BMC), Product Development Strategy and Digital Marketing, Brand and Copyright, Calculating Cost of Production, Making Financial Reports, Making Product Photos, Workplace Management: 5S Program, Health and Work Safety Program, Raw Material Purchase Management, Credit Management, Product Promotion Through Social Media, Product Quality Management. After the training had been completed, the trainers continued to provide regular assistance regarding the application of the knowledge that had been given during the training, as well as providing input on what Micro and Small Enterprises (MSEs) had implemented in their business.
A Comprehensive Measurement for Sustainability Reporting Quality: Principles-Based Approach Paulina Permatasari; Juniati Gunawan; Magdi El-Bannany
Indonesian Journal of Sustainability Accounting and Management Vol. 4 No. 2 (2020): December 2020
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v4i2.282

Abstract

This study presents a comprehensive approach to measure sustainability reporting quality (SRQ) and examines levels of SRQ. It was then used to measure SRQ in Indonesia. Based on reporting guidelines, the new comprehensive measurement for SRQ was developed by not only evaluating the extent of disclosures, but also by examining the quality. The content analysis was conducted to measure the level of SRQ using this comprehensive measurement. The samples are from stand-alone sustainability reports of companies. The results indicate that the overall score for SRQ was moderate. The score was derived using five aspects: the extent of quantitative reporting, the extent of qualitative reporting, the content of the report, the quality of the report, and sustainability reporting accordance. This proposed comprehensive SRQ measurement was used to examine the quantitative and qualitative aspects. This measurement will help academicians to examine the quality of reports and provide more credible assessments that can be used by practitioners to analyze the content of the report. Applying the SRQ measure to Indonesian companies empirically enriches the existing literature and creates a new platform for future studies. 
Analysis of Small and Medium Enterprises’ (SMEs) Sustainability Reporting to Develop Sustainability Reporting Guideline Paulina Permatasari; Elsje Kosasih
International Journal of Entrepreneurship and Sustainability Studies Vol. 2 No. 1 (2022): July 2022
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v2i1.822

Abstract

Sustainability reporting is conducted to communicate organizations’ sustainable development contributions to their stakeholders. The sustainability reporting trend has been increasing in Indonesia for the past few years, with the government has made sustainability reporting mandatory for all public companies. In the near future, it is believed that the Government of Indonesia will also obligate small and medium-sized enterprises (SMEs) to publish sustainability reports. SMEs have significant impacts in Indonesian economy, with the number of SMEs continue to increase each year and they contributed more than half of the national GDP. So far, there are no specific guidelines for SMEs’ sustainability report. There are many indicators in the global sustainability reporting guidelines that are not suitable for SMEs since they are limited in the resources and knowledge they can disseminate. Therefore, this study aims to develop a sustainable reporting guideline for SMEs. This study analyzes the development of sustainability reporting practices in Indonesia and other countries through literature review, interviews, and surveys, in order to develop a sustainability reporting guideline for SMEs. The reporting guideline recommended in this study contains 25 indicators: 12 general information indicators, 1 economic indicator, 6 environmental indicators, and 6 social indicators. Based on a survey of 25 SMEs, this guideline is suitable for preparing SMEs’ sustainability reports.
Green Intellectual Capital and Sustainability Performance: Does Environmental Leadership Matter? Firmansyah, Amrie; Qadri, Resi Ariyasa; Permatasari, Paulina; Andriani, Arifah Fibri; Maratno, Sylvia Fettri Elvira
Journal of Accounting Research, Organization and Economics Vol 7, No 3 (2024): JAROE Vol. 7 No. 3 December 2024
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v7i3.35590

Abstract

Objective This study investigates the impact of green human capital, green structural capital, and green relational capital, all components of green intellectual capital, on sustainability performance. Furthermore, this study considers environmental leadership a moderating component in this test.Design/Methodology This study employs primary data in the form of a questionnaire survey to research respondents, namely the top-level managers of a company. The final questionnaire used in the research was derived from 141 respondents. The data analysis test in this study uses a structural equation model.Results This study concludes that green human capital and green structural capital positively affect sustainability performance, while green relational capital does not affect sustainability performance. Environmental leadership does not strengthen the positive influence of green human capital on sustainability performance and the positive impact of green relational capital on sustainability performance. However, the interaction of environmental leadership and green relational capital has a negative effect on sustainability performance. Furthermore, environmental leadership strengthens the positive effect of green structural capital on sustainability performance.Research limitations/implications One disadvantage of this study is that most respondents came from the banking industry. As a result, the results remain narrowly focused on that industry and do not adequately reflect the organization's state. To provide more precise research results, future studies can assess sustainability performance utilizing respondents from various industries.Novelty/Originality This work in sustainable accounting has developed a rarely explored literature on utilizing green intellectual capital. Furthermore, by gathering data from a growing economy, our analysis adds to the body of information on references on long-term company performance. Furthermore, by evaluating the features of Indonesian firms, our research can be used to help design government policies governing the implementation of sustainability in the business sector.
Pelatihan dan Pendampingan UMK Kuliner Kota Bandung untuk Meningkatkan Daya Saing di Masa Pandemi Covid-19 Christi, Natalia; Marianti, Maria Merry; Permatasari, Paulina; Fitriani, Katlea
Jurnal Dharma Bhakti Ekuitas Vol. 9 No. 1 (2024): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v9i1.754

Abstract

The training program is designed to enhance the knowledge and management skills of micro and small culinary entrepreneurs. By providing more intensive assistance, it is expected that these business owners can promptly apply the knowledge gained. Enhanced management skills are anticipated to positively impact various aspects of their businesses, including operations and production management, marketing, finance, accounting, and the development of better business strategies. Ultimately, the goal of this training is to equip micro and small entrepreneurs with the ability to increase their sales, expand their businesses, and achieve consistent and sustainable profit growth. The training methods implemented include material presentations on a variety of topics, such as Product and Process Innovation, Advanced Financial Reporting, Product and Service Quality Improvement, Enhanced Product Packaging, Logistics Management, Workplace Layout Optimization and Waste Reduction, Supply Chain Management, and Digital Marketing. Additionally, participants received hands-on support through offline coaching sessions, conducted twice during the program, to facilitate the practical application of their newly acquired knowledge. At the conclusion of the program, participants were asked to complete a questionnaire and submit reports or testimonials. These documents detailed the benefits they gained, the improvements they implemented in their businesses, and the measurable impact on their sales volume. The structured nature of the training aims to foster a culture of continuous improvement, enabling participants to respond effectively to market dynamics and drive long-term business sustainability. Keywords : Business plan, COVID-19, culinary business, management, micro and small enterprises. Abstark Program pelatihan ini dirancang untuk meningkatkan pengetahuan dan keterampilan manajemen para pengusaha mikro dan kecil di bidang kuliner. Dengan memberikan pendampingan yang lebih intensif, diharapkan para pemilik usaha ini dapat segera menerapkan pengetahuan yang diperoleh. Keterampilan manajemen yang lebih baik diharapkan dapat memberikan dampak positif pada berbagai aspek usaha mereka, termasuk manajemen operasional dan produksi, pemasaran, keuangan, akuntansi, serta pengembangan strategi bisnis yang lebih baik. Tujuan utama pelatihan ini adalah untuk membekali para pengusaha mikro dan kecil agar mampu meningkatkan penjualan, memperluas usaha, dan mencapai pertumbuhan keuntungan yang konsisten serta berkelanjutan. Metode pelatihan yang diterapkan mencakup presentasi materi tentang berbagai topik, seperti Inovasi Produk dan Proses, Pelaporan Keuangan Lanjutan, Peningkatan Kualitas Produk dan Layanan, Perbaikan Kemasan Produk, Manajemen Logistik, Pengoptimalan Tata Letak Tempat Kerja dan Pengelolaan Limbah, Manajemen Rantai Pasok, serta Pemasaran Digital. Selain itu, peserta juga mendapatkan dukungan langsung melalui sesi pelatihan offline yang dilakukan dua kali selama program untuk membantu penerapan pengetahuan secara praktis. Di akhir program, peserta diminta untuk mengisi kuesioner dan mengumpulkan laporan atau testimoni. Dokumen ini mencakup manfaat yang diperoleh, perbaikan yang telah diterapkan dalam usaha mereka, serta dampak yang terukur terhadap volume penjualan. Struktur pelatihan yang sistematis ini bertujuan untuk menanamkan budaya perbaikan berkelanjutan, sehingga peserta dapat merespons dinamika pasar dengan efektif dan mendorong keberlanjutan usaha jangka panjang. Kata kunci: Rencana bisnis, COVID-19, bisnis kuliner, manajemen, usaha mikro dan kecil.
Analisis Kesesuaian Pengungkapan Aspek Emisi Karbon pada Industri Pertambangan Batubara berdasarkan GRI Standards pada Laporan Keberlanjutan Tahun 2020-2022 Pratama, Peter Lim; Permatasari, Paulina
International Journal of Social Science and Business Vol. 8 No. 3 (2024): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i3.84114

Abstract

Coal mining requires a source of energy to operate its business. The energy sources used can be renewable energy and conventional energy. Conventional energy use can harm the environment and generate emissions. Continuously generated emissions can trigger global warming that can have a negative impact on the environment. One of the precautions Indonesia has taken to mitigate the effects of global warming is to require the Limited Liability Company to publish sustainability reports. Companies in producing sustainability reports can use the Global Reporting Initiative (GRI) standard as one of the sustainability reporting guidelines. The research method used is qualitative descriptive. The data source used is secondary data in the form of sustainability reports that have been published by Limited Liability Company. The sample data used is a coal industry mining sector company listed on the Indonesian Stock Exchange which has issued a sustainability report for 2020-2022. The data processing techniques used are content analysis techniques that are given scoring based on GRI Standard requirements. The results of the emission relevance analysis in the sustainability report of the coal mining industry in 2020-2022 have a percentage: 31,8% in 2020, 43,75% in 2021, and 48% by 2022.
Analisis Pengungkapan Informasi Penerapan Reklamasi Pascatambang dalam Laporan Keberlanjutan Berdasarkan Ketentuan Peraturan Menteri ESDM No. 07 Tahun 2014 Linardo, Giandrew; Permatasari, Paulina; Hartono, Leni
VISA: Journal of Vision and Ideas Vol. 4 No. 2 (2024): VISA: Journal of Vision and Ideas (In Press)
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i2.1987

Abstract

Mining is an activity that utilizes and manages natural resources to meet human needs. In the mining sector, if the mining process is not managed well, mining activities can cause environmental damage such as the decline in soil and water conditions on mining land, disruption of biodiversity, and disruption of social, cultural and economic life in the surrounding community. In this case, mining companies need to carry out post-mining reclamation to reduce the impact of environmental damage. Post-mining reclamation activities need to be disclosed by the company in the sustainability report. This research aims to determine the analysis of disclosure of information on the implementation of post-mining reclamation in the 2021 sustainability report and analyze the suitability of the disclosure based on the provisions of Minister of Energy and Mineral Resources Regulation No. 07 of 2014 (articles 12&16). This research was conducted on coal mining companies that were listed on the Indonesia Stock Exchange (BEI) in 2021. The total sample taken was 34 company units selected using a non-probability sampling technique, namely Purposive Sampling. Based on the criteria created, 13 mining companies were selected and then content analysis and scoring techniques would be carried out based on the criteria in the regulations used. The results of the research analysis show that the disclosure of post-mining reclamation information is still less than optimal/maximum. Based on the established criteria, the average suitability of information disclosure is still quite low, in the range of 45-50%. Thus, mining companies must remain consistent in publishing sustainability reports and need to increase the suitability of disclosure of post-mining reclamation activities in accordance with applicable regulations. For further research, more variables, company sectors and regulatory references should be used to analyze the disclosure of a company's sustainability report.
Co-Authors Amrie Firmansyah Arifah Fibri Andriani, Arifah Fibri Arthur Purboyo Atty Yuniawati Christi, Natalia Christian C. Henry Elizabeth Tiur Manurung Elsje Kosasih Felisia . Felix Wijaya Indra Putra Hartono, Leni Hendra Setiadi Istiharini . Juniati Gunawan Katlea Fitriani Levithia Rinas Linardo, Giandrew Magdi El-Bannany Maratno, Sylvia Fettri Elvira Maria Merry Marianti Michelle Soeryaatmadja Muliawati Muliawati Natalia Christi Pratama, Peter Lim Qadri, Resi Ariyasa Sastroredjo, Probowo Erawan Sylvia Fettry Tulis S. Meliala Vania Natasha