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All Journal Jurnal Akuntansi dan Keuangan Juara: Jurnal Riset Akuntansi Akuisisi : Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Kompartemen : Jurnal Ilmiah Akuntansi KACANEGARA Jurnal Pengabdian pada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Akuntansi Kesatuan Widya Akuntansi dan Keuangan GEMA : Jurnal Gentiaras Manajemen dan Akuntansi JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian kepada Masyarakat Perspektif Akuntansi Jurnal Abdi Masyarakat Indonesia Disclosure: Journal of Accounting and Finance eCo-Fin Empowerment: Jurnal Pengabdian Masyarakat NEAR: Jurnal Pengabdian kepada Masyarakat Governors Jurnal Pemberdayaan Ekonomi Jurnal Humanipreneur Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Economics, Commerce, and Management
Victoria Ari Palma Akadiati
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Penerapan Standar Pelaporan Keberlanjutan GRI dan Profitabilitas terhadap Nilai Perusahaan Victoria Ari Palma Akadiati; Agnes Susana Merry Purwati; Imelda Sinaga
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1232

Abstract

This study was conducted with the aim of examining the effect of the implementation of Global Reporting Initiative (GRI) sustainability reporting standards and profitability on the value of companies listed on the stock exchange market on the Indonesia Stock Exchange. The sample was selected using purposive sampling method with multiple linear regression research model. The results obtained from this study can provide additional literacy for other researchers because based on data analysis, it can be concluded that neither the Global Reporting Initiative Standard (GRI Standard) nor profitability have a significant effect on the value of the companies that are the research sample. The implementation of the GRI Standard is expected to provide information on economic, environmental, and social impacts to improve reputation, build trust, and improve risk management which is currently presented separately from financial reporting, namely a separate sustainability report and is still voluntary disclosure.
Menakar Nilai Perusahaan: Uji Kausalitas pada Kepemilikan Institusional dan Kebijakan Hutang Suwandi, Suwandi; Luju, Elisabet; Melinda, Melinda; Mulyadi, Yose Ega; Akadiati, Victoria Ari Palma; Yulianti, Maria Lusiana; Purwati, Agnes Susana Merry; Abdurohim, Abdurohim
Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i3.62

Abstract

The value of companies in various large companies in Indonesia is still not optimal. This causal study aims to examine the effect of institutional ownership and debt policy on firm value in cosmetics and household sub-sector manufacturing companies on the Indonesia Stock Exchange for the 2015-2021 period. A total of 5 sample companies were identified from a total of 10 companies, so that 35 observational data were collected based on purposive sampling technique. The company's financial statement data is collected through the www.idx.co.id page using documentation techniques. The data that has been collected was analyzed using multiple linear regression. The data was processed using SPSS version 23 program. The results showed that, partially institutional ownership had a negative and significant effect on firm value, while debt policy had a positive and significant effect on firm value. Meanwhile, simultaneously, institutional ownership and debt policy have a significant effect on firm value. Following up on the results of this study, the initial identification of firm value on the Indonesia Stock Exchange should be optimized through the assessment of institutional ownership and debt policy, so as to encourage an increase in firm value.
Peranan Good Corporate Governance Terhadap Kualitas Laporan Keuangan Perbankan Dewi, Rosalia Fina; Sari, Yohana Veny Pradita; Sinaga, Imelda; Akadiati, Victoria Ari Palma
Disclosure: Journal of Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i1.9693

Abstract

The study aims to provide empirical evidence about the effect of Good Corporate Governance as represented by the variables of the audit committee, the commissioner's council, and the quality of audits upon the partial quality of financial statements. The research method used is a quantitative study method with a descriptive approach. Samples from this study are 37 Banks registered to the Indonesia Stock Exchange (ISE) from 2019 to 2020, with 74 annual data observations of the company's annual report. Variables of the audit committee and council of commissioners are being presented by the number of members, variable quality audits are being propositioned using the type of public accountant's office, while the quality of financial statements is being targeted with Return On Assets (ROA). Hypothetical testing was done using linear regression analysis methods and testing t. data processing using a IBM SPSS statistic 25.0 application. Studies have shown that the auditing committee and the quality of the audit have no effect on the quality of the financial report, whereas the board of commissioners have significant impact on the quality of the financial report. These results can be used to look at the quality of corporate financial statements. Board commissioner variables that have an impact on the quality of financial statements can become used by companies to improve the quality of the financial report.
Determining Carbon Emissions Disclosure in Indonesian Companies Manalu, Yohana Selviana H.; Wahyuningtias, Prayolita; Nugroho, Thomas Diki Hendri; Sinaga, Imelda; Akadiati, Victoria Ari Palma
GOVERNORS Vol. 3 No. 1 (2024): April 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3575

Abstract

Countries worldwide are collaborating to reduce carbon emissions and achieve zero emissions, recognizing that the earth cannot naturally absorb the current amount of emissions. Indonesia, among other countries, is actively engaged in these efforts. A research study has been conducted to assess if companies have implemented activities to reduce greenhouse gases, with the aim of examining disclosure. The study utilized purposive sampling and collected data through documentation techniques and literature review. Quantitative data analysis, specifically multiple linear regression, was employed for data analysis. The results indicate that the variables of profitability, leverage, environmental performance, and company size do not have a significant impact on the disclosure of corporate carbon emissions. The government aims to reduce carbon emissions and promote a green economy by making the carbon emission disclosure policy mandatory. This policy is intended to demonstrate the government's commitment to reducing carbon emissions. This research highlights the need to explore additional factors that may influence disclosure in order to enhance efforts in reducing carbon emissions effectively.
Pengaruh rasio kinerja keuangan pada harga saham perusahaan prospektus Akadiati, Victoria Ari Palma; Suhendi, Andres; Jatiningrum, Citrawati
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 21 No.2, September 2023
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17894

Abstract

The purpose of this study is to analyze whether there is an influence on the ratio of financial performance to stock prices. Financial performance ratios are proxied using Return on Assets, Debt to Equity Ratio, Earnings Per Share, Price Earning Ratio and stock prices are proxied using Price to Book Value. This type of quantitative research uses multiple linear regression data analysis techniques and secondary data with a sample of prospectus companies that conducted initial public sales on the stock market or IPO in 2021. The results showed that Return on Asset (ROA) and Price Earning Ratio (PER) have a significant influence on stock prices. The implication of this study is that prospectus companies that conduct an initial public offering or IPO can further increase the factors that affect the Return on Asset ratio in generating profits and maintaining the effectiveness of the company's operational activities in order to increase the company's return on investment. The difference with other studies is that research is conducted on companies that have just sold their shares for the first time so that investors can consider choosing shares of prospectus 2021 companies by paying attention to the level of financial performance ratio.
Optimisasi Keberhasilan Operasional Perusahaan Daerah Air Minum: Memanfaatkan Analisis Common Size Suwandi Suwandi; Victoria Ari Palma Akadiati; Ayu Agus Tya Ningsih; Hani Novanti; Yustinus Lambyombar; Renya Rosari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10733

Abstract

Analisis common size termasuk teknik penilaian kinerja perusahaan yang cukup efektif, yang implementasinya belum secara optimal diterapkan di beberapa perusahaan di Indonesia. Penelitian deskriptif analisis ini bertujuan untuk menganalisis pencapaian keberhasilan operasi perusahaan dengan pendekatan common size pada Perusahaan Daerah Air Minum Kabupaten Sidrap. Dengan menggunakan teknik dokumentasi, laporan posisi keuangan dan laba rugi perusahaan periode pengamatan tahun 2020-2022 dikumpulkan sebagai sumber data sekunder. Hasil temuan ini menunjukkan bahwa analisis common size menerjemahkan pencapaian hasil operasi perusahaan tidak didasarkan pada investasi yang besar maupun pendanaan internal yang tinggi. Lebih parahnya, justru melemahkan hasil operasi perusahaan dan bahkan menyebabkan kerugian bagi perusahaan. Lebih lanjut, temuan ini menerangkan pula bahwa manajemen tidak memberdayakan analisis common size secara optimal dalam menilai kinerja perusahaan. Berdasarkan temuan ini, perlu tindakan berkelanjutan dalam penerapan teknik common size dengan mengkombinasikan model-model analisis keuangan lainnya, sehingga memberikan dasar bagi manajemen untuk melakukan perbaikan dan meningkatkan kinerja perusahaan.
Persepsi mahasiswa akuntansi terhadap perilaku pengungkapan kecurangan akademik di Bandar Lampung sari, Natalia Catur Wulan; Dwi Septiana, Theodora; Sinaga, Imelda; Ari Palma Akadiati, Victoria
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i3.18393

Abstract

Abstract The purpose of this study is to re-examine the perceptions of accounting students in disclosing academic fraud in Bandar Lampung so that students dare to become whistleblowers who reveal academic fraud on campus internally and for lecturers it is useful to improve teaching methods and the application of learning in the curriculum, especially accounting in educating students as candidates. Qualified accountants or auditor candidates in the future. For universities, this research is useful as an evaluation material in processing GCG (Good Corporate Governance). The method used in this study is a descriptive method using qualitative data. Research result obtained in this study are the influence of attitudes on behavior in disclosing fraud (whistleblowing) in Bandar Lampung does not have a significant effect, perceptions of subjective norms in disclosing fraud (whistleblowing) in Bandar Lampung have no significant effect, perceptions of behavioral control in disclosing fraud (whistleblowing) in Bandar Lampung has a significant effect, and the level of seriousness of fraud in the disclosure of fraud (whistleblowing) in Bandar Lampung has no significant effect.
Kontribusi Tanggung Jawab Sosial Perusahaan, Green Accounting, Kinerja Lingkungan terhadap Profitabilitas Rahayu, Hesti; Akadiati, Victoria Ari Palma
Akuisisi : Jurnal Akuntansi Vol 21, No 1 (2025)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v21i1.2538

Abstract

The research method used is quantitative with a sample of companies engaged in the manufacturing sector through purposive sampling techniques and data is processed using the SPSS application. The results of the study show that corporate social responsibility and green accounting do not have a significant effect on the profitability of companies in the manufacturing sector. Environmental performance has proven to have a significant positive influence on the profitability of manufacturing sector companies. This research provides benefits for investors in considering sustainability factors in investment decision-making, as well as for companies to improve social and environmental performance to support profitability. These findings can also contribute to the formulation of government policies that support corporate transparency and sustainability
Digital Tax Strategy Transformations Support National Competitiveness Victoria Ari Palma Akadiati; Veronika Saptarini; Andy Fitriyadi Dharma Tilaar
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.806

Abstract

Digital transformation in the taxation system is one of the strategic steps of the Indonesian government in increasing administrative efficiency and state revenue. This study aims to analyze the form of digital tax strategy transformation in Indonesia, identify challenges and opportunities in its implementation, and assess its contribution to increasing national competitiveness. Based on literature studies and current policy analysis, it was found that tax digitalization shows progress through the implementation of e-filing, e-invoices, e-forms, and the imposition of Value Added Tax or VAT on digital services. Digitalization is still dominated by administrative aspects and has not fully touched on the strategic aspects of tax compliance. The challenges faced include low digital and tax literacy, limited technological infrastructure, and resistance from business actors, especially the informal sector and MSMEs. This study contributes to formulating policy recommendations to strengthen the implementation of a digital tax strategy that not only focuses on compliance, but is able to expand the tax base, increase fiscal efficiency, and create a fairer tax system that supports national competitiveness.
Penguatan kesadaran pajak melalui edukasi dan pendampingan pengisian SPT Elektronik bagi guru dan karyawan sekolah Purwati, Agnes Susana Merry; Akadiati, Victoria Ari Palma; Tilaar, Andy Fitriyadi Dharma; Atmaja, Yosef Hari
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 9, No 1 (2026): February
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v9i1.3070

Abstract

Transformasi digital di bidang perpajakan menuntut setiap wajib pajak, termasuk guru dan karyawan sekolah, untuk memiliki pemahaman yang memadai dalam mengakses serta memanfaatkan layanan pelaporan pajak secara digital. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran pajak sekaligus kemampuan teknis guru dan karyawan sekolah mitra dalam pengisian Surat Pemberitahuan Tahunan (SPT) Elektronik. Pelaksanaan kegiatan dilakukan melalui metode edukasi interaktif yang disertai dengan pendampingan personal secara langsung dalam penggunaan layanan e-filling, sehingga peserta dapat memahami setiap tahapan pengisian SPT secara praktis. Pendekatan partisipatif diterapkan agar peserta terlibat aktif dalam seluruh rangkaian kegiatan, mulai dari pemaparan materi hingga praktik langsung dan diskusi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai kewajiban perpajakan, regulasi dasar yang berlaku, serta prosedur pelaporan pajak secara elektronik. Selain itu, peserta menunjukkan peningkatan kemampuan dalam mengakses sistem e-filling dan mengisi SPT Elektronik secara mandiri tanpa ketergantungan pada pihak lain. Kegiatan pengabdian kepada masyarakat ini memberikan dampak positif dalam membentuk budaya sadar pajak di lingkungan sekolah serta meningkatkan kepatuhan pelaporan pajak secara digital. Program ini diharapkan dapat menjadi model edukasi perpajakan yang berkelanjutan dan dapat direplikasi di lingkungan pendidikan lainnya.
Co-Authors Abdurohim Abdurohim, Abdurohim Afrilisis Safitri Agnes Susana Merry Purwanti Agnes Susana Merry Purwanti Agnes Susana Merry Purwati Agnes Susana Merry Purwati Agnes Susana Merry Purwati Alfalink Intan Agustin Andreas Suhendi Andy Fitriyadi Dharma Tilaar Andy Fitriyadi Dharma Tilaar Angela Erni Puspitadewi Angela Merici Kusy Permata Sari Atmaja, Yosef Hari Ayu Agus Tya Ningsih Bartolomeus Hendriyanto Birgita Neysa Naomi Efrem Mentari Birgita Neysa Naomi Efrem Mentari Citrawati Jatiningrum Desiderius Novena Kosta Desiderius Novena Kosta Dewi, Rosalia Fina Dian Eka Saputri Dwi Septiana, Theodora Einde Evana, Einde Fenty ariany Hani Novanti Hardini Ariningrum Hesti Rahayu Hestin Ratna Wati Imelda Sinaga, Imelda Komalasari, Agrianti Kusnadi Kusnadi Luju, Elisabet Manalu, Yohana Selviana H. Mario Aditya Matheus Edwin Melinda Melinda Mulyadi, Yose Ega Nugroho, Thomas Diki Hendri Nur Gita Suryati Putri Purwati, Agnes Susana Merry Rosari, Renya Saptarini, Veronika sari, Natalia Catur Wulan Sari, Yohana Veny Pradita Suhendi, Andres Sumiyati, Lydia Suwandi Suwandi Suwandi Tilaar, Andy Fitriyadi Dharma Wahyuningtias, Prayolita Yohanes Adven Arelio Yohanita Tri Wulansari Yunada Arpan Yustinus Lambyombar