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All Journal Jurnal Akuntansi Multiparadigma EKONOMIS : Journal of Economics and Business BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Kalbiscientia Jurnal Sains dan Teknologi ABDIMAS Jurnal Pengabdian Kepada Masyarakat Kalbisocio: Jurnal Bisnis dan Komunikasi Jurnal Akuntansi dan Keuangan Media Riset Akuntansi Auditing & Informasi International Journal of Educational Technology and Artificial Intelligence Gotong Royong : Jurnal Pengabdian, Pemberdayaan Dan Penyuluhan Kepada Masyarakat (J-P3KM) Jurnal Bisnis dan Ekonomi Proceeding of International Conference on Entrepreneurship (IConEnt) KALBISIANA Jurnal Sains, Bisnis dan Teknologi Jurnal Kajian Akuntansi, Auditing dan Perpajakan
Florencia Irena Lawita
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Public Health Social Sciences Other

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THE ACCOUNTING CONSERVATISM OF 'CINA BENTENG' ETHNIC GROUP Marko Sebira Hermawan; Florencia Irena Lawita
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.26

Abstract

Abstrak – Konservatisme Akuntansi pada Etnis Cina Benteng Tujuan- Penelitian ini bertujuan untuk memahami karakteristik konservatisme akuntansi dalam budaya etnis Cina Benteng.Metode- Metodologi yang digunakan adalah deskriptif kualitatif. Adapun informan utama pada penelitian ini adalah akuntan dan pengusaha beretnis Cina Benteng..Temuan Utama- Orang Cina Benteng memilih untuk mengenali pendapatan lebih lambat dan pengeluaran lebih cepat untuk mengantisipasi kerugian. Pemilihan ini disebabkan karenaa mereka bererwatak hemat, ulet, dan pekerja keras. Oleh karena itu, mereka sering melakukan konservatisme akuntansi.Implikasi Teori dan Kebijakan - Temuan ini menunjukkan konservatisme akuntansi dapat diturunkan dari nilai sejarah melalui asimilasi budaya yang dipengaruhi oleh lingkungan dan sosial ekonomi masyarakat dan tekstur kontekstual, proses, dan berpusat pada aktor. Lebih jauh, temuan ini menunjukkan konservatisme dikonstruksi sebagai proses dinamis yang bukan konsekuensi pragmatis.Kebaharuan Penelitian- Studi empiris tentang konservatisme hanya dilakukan secara pragmatis yang melihat konservatisme sebagai “penyebab”, sedangkan penelitian ini meninjaunya sebagai “hasil” dari proses asimilasi dan akulturasi. Abstract – The Accounting Conservatism of "Cina Benteng" Ethnic GroupMain Purpose - This study aims to understand the characteristics of accounting conservatism in the "Cina Benteng" ethnic.Method - The methodologies used are descriptive qualitative. The main informants in this study were accountants and businessmen from the "Cina Benteng" ethnic.Main Findings- The "Cina Benteng" ethnic group recognised income more slowly and expenses more quickly in anticipation of losses. Therefore, they often practice accounting conservatism. This choice is due to their frugal, tenacious, and hardworking nature.Theory and Practical Implications - This finding shows that accounting conservatism can be derived from historical values through cultural assimilation influenced by the environment and socio-economic society and contextual, process, and actor-centred textures. Furthermore, this finding shows that conservatism is constructed as a dynamic process without a practical consequence.Novelty - Empirical studies on conservatism are only carried out pragmatically, which see conservatism as a "cause", while this study reviews it as a "result" of the process of assimilation and acculturation.
Pengaruh Penerapan E-Filling, Tingkat Pemahaman Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus pada KPP Pratama Cakung) Stella Oktaviani; Florencia Irena Lawita
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 1 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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Abstract

E-Filling Implementation, Tax is one of the largest state revenues. To achieve the target of state revenue from taxation, the Director General of Taxes takes steps in the context of sustainable tax reform, including tax reform in the policy sector and reform in tax administration. So that tax reform creates a healthy and competitive taxation system in encouraging taxpayers to fulfill their rights and tax obligations. This study discusses the effect of moral obligation, taxpayer environment, religiosity and tax modernization on individual taxpayer compliance behavior at KPP Pratama Cakung. The sampling technique used is Accidental Sampling and data obtained as many as 100 respondents from individual taxpayer compliance atKPP Pratama Cakung. Data analysis techniques and Hypothesis testing to test each variable was carried out by descriptive statistical tests, validity tests, reliability tests, classical assumption tests, multiple regression analysis tests, F tests and t tests using the SPSS 25 program. Based on the tests that have been carried out, it can be concluded that E-Filling Implementation, Taxpayer Understanding and Taxpayer Awareness Affect Taxpayer Compliance at KPP Pratama Cakung.
Pengaruh Corporate Governance terhadap Penghindaran Pajak pada Perusahaan Perbankan Periode 2018-2020 Paras Surya Adiwiratna; Florencia Irena Lawita
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 10 No. 1 (2024): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v10i1.3525

Abstract

This study is aimed at knowing the influence of corporate governance on tax avoidance assessed with an effective tax rate (ETR). The size of the board of commissioners, audit committee, managerial ownership and institutional ownership are used as elements in corporate governance to be tested in research. The sample was determined by purposive sampling which found 32 banking companies listed on the Indonesia Stock Exchange (IDX) in the period 2018-2020. The study used secondary data as database. The research analysis method used is a multiple regression analysis method and is processed using SPSS 25. The results showed that the size of the board of commissioner had a negative effect on tax avoidance. Instituional ownership had a positive effect on tax avoidance. The audit committee and managerial ownership cannot influence tax avoidance
Government Accounting Standards Application, HR Competence and Accounting Information Systems Influence on Financial Report Quality Lawita, Florencia Irena; Iskandar, Donant Alananto
KALBISCIENTIA Jurnal Sains dan Teknologi Vol. 11 No. 01 (2024): Sains dan Teknologi
Publisher : Research and Community Service INSTITUT TEKNOLOGI DAN BISNIS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbiscientia.v11i01.3560

Abstract

This study aims to prove the effect of Budgeting Participation Influence, Budget Targets Clarity, and Public Accountability on the Performance of Local Government Agencies (Empirical Study in DKI Jakarta Province). The results of this study indicate that the Government Accounting Standards and Government Human Resources Competence do not have a significant positive effect on the quality of local government financial reports. The increase or standard of government accounting will have a significant impact on the quality of local government financial reports, seen from the respondents' level of education most of them are not accounting majors whose staff work in the finance or accounting department is more than 50% of the number of respondents. While the Accounting Information System Technology has a positive and significant effect on the quality of financial statements. This is because the accounting information system technology that is increasingly developing will be able to assist the process of preparing financial statements which are certainly more effective and efficient.
Peran Pemoderasi Kepemilikan Institusional Atas Pengaruh Perencanaan Pajak, Ukuran Perusahaan dan Arus Kas Operasi terhadap Biaya Hutang Lawita, FlorenciaIrena
KALBISOCIO Jurnal Bisnis dan Komunikasi Vol. 9 No. 2 (2022): Kalbisocio, Jurnal Bisnis dan Komunikasi
Publisher : Research and Community Service INSTITUT TEKNOLOGI DAN BISNIS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisocio.v9i2.329

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh perencanaan pajak, ukuran perusahaan dan arus kas operasi terhadap biaya hutang perusahaan dengan kepemilikan institusional sebagai pemoderasi. Penelitian ini menggunakan metode penelitian kuantitatif dengan jenis penelitian eksplanatif. Penelitian ini mengunakan sumber data sekunder, berupa data-data laporan keuangan perusahaan berupa neraca, laba rugi, arus kas. Sampel dalam penelitian ini adalah Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Data-data yang diperoleh selanjutnya dianalisis dengan model analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa perencanaan pajak, ukuran perusahaan dan arus kas operasi memiliki pengaruh negatif yang signifikan terhadap biaya hutang perusahaan. Hasil penelitian juga menunjukkan bahwa kepemilikan institusional memperkuat pengaruh perencanaan pajak dan arus kas operasi terhadap biaya biaya hutang, sedangkan kepemilikan institusional tidak memperkuat pengaruh ukuran perusahaan terhadap biaya hutang.
Analisis Kontribusi PT Intidaya Agrolestari (Inagro) terhadap Lapangan Pekerjaan Penduduk Sekitar sebagai Mekanisme Pertumbuhan Ekonomi dalam Pencapaian Sustainable Development Goals Lawita, Florencia Irena; Kurniawan, Budi; Christian, Matthew; Permatasari, Intan
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5575

Abstract

This study aims to analyze the contribution of PT Intidaya Agrowisata (INAGRO) to employment opportunities for residents around PT Intidaya Agroconservali as a mechanism for economic growth in Bogor Regency in achieving the Sustainable Development Goals. This research was conducted by interviewing six workers at INAGRO. The data used includes previous research, current data from relevant sources, books, and various reports related to the topic studied. The interpretive-phenomenological method is the data analysis used in this research. The results of the research state that PT Intidaya Agrowisata (INAGRO) contributes effectively to creating employment opportunities for the villagers around INAGRO which can be useful as a mechanism for economic growth in achieving the Sustainable Development Goals. INAGRO provides productive work opportunities for village communities. Every village from the 4 sub-districts around INAGRO, is invited to work at INAGRO in accordance with INAGRO's needs, INAGRO can contribute as a mechanism for economic growth in achieving the Sustainable Development Goals (Goal 8), that INAGRO with its context as a tourist spot and place of work for residents is supported by opportunities very productive work.
Determinant Variables of MSMEs’ Digital Transformation In Pharmacies In Indonesia during the COVID-19 Pandemic Lawita, Florencia Irena; Iskandar, Donant Alananto; Adrian, Michael
International Journal of Educational Technology and Artificial Intelligence Vol. 3 No. 2 (2024): Artificial Intelligence and Information Technology
Publisher : TOPAZART

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Abstract

Micro, Small and Medium Enterprises (MSMEs) are the backbone of the Indonesian economy. According to several definitions, pharmacies can be counted as Medium Enterprises. However, the COVID-19 Pandemic dealt a blow to the world’s economy which resulted in many MSMEs being forced to close. MSMEs had to adapt using various ways in order to survive. One of the possible ways to adapt is by adopting a Business Model Innovation that integrates Digitalization, in other words, part of the business is done online. This research aims to see whether pharmacies in DKI Jakarta, the City of Tangerang and the City of South Tangerang have already implemented Digitalization by collaborating with the Halodoc application. This research also will see what are the motivations for Digitalization and whether it has had a positive impact for the pharmacies in terms of the sales of products. Furthermore, this research also will investigate the influence of Interprofessional Collaboration, Green Economy and Responsibility to the Government on Digital Transformation. Data will be collected quantitatively, and quantitative data will be processed by way of descriptive statistics using the program SPSS 22nd Version. The results of the research can be used by the Government and related institutions to craft policies that can encourage the Digitalization of MSMEs in Indonesia in order to reach the Sustainable Development Goals in the effort to develop a Green Economy.
Analisis Pengaruh Struktur Modal, Profitabilitas, dan Likuiditas Terhadap Harga Saham Indeks LQ45 Periode 2020-2023 Josh Rade; Florencia Irena Lawita; Donant Alananto Iskandar
Jurnal Kajian Akuntansi, Auditing dan Perpajakan Vol 1, No 2 (2024)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/jkaap.2024.v1i2.12195

Abstract

Peneliti mengambil keputusan dalam menentukan riset ini guna menganalisa dampak rasio-rasio keuangan terutama DER, ROE, dan CR terhadap Harga Saham pada emiten yang tergabung indeks LQ45 dan tercatat di BEI. Populasi yang ditentukan pada riset ini ialah emiten yang tergabung indeks LQ45 secara terus menerus pada tahun 2020-2023. Sampel yang didapat terdiri atas 28 emiten yang diambil kriterianya berdasarkan metode purposive sampling. Metode analisis data terhadap riset ini ialah analisis regresi linear berganda dengan bantuan perangkat lunak Microsoft Excel dan IBM SPSS 27. Hasil penelitian ditemukan bahwasannya dalam parsial prediktor DER mempengaruhi secara tidak signifikan dengan arah negatif terhadap Harga Saham, ROE mempengaruhi secara signifikan dengan arah positif terhadap Harga Saham, dan CR mempengaruhi secara signifikan dengan arah positif terhadap Harga Saham. Secara simultan, variabel DER, ROE, dan CR mempengaruhi secara signifikan terhadap Harga Saham.
Influence of Profitability, Liquidity, and Company Size on Profit Growth in A Consumer Non-Cyclical Company Regina Amanda Putri; Florencia Irena Lawita; Gerard Hoffen Hadiwidjaja
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This research aims to examine the effect of profitability, liquidity and company size on profit growth in non-cyclical consumer sector companies listed on the IDX in 2019 - 2022. This research uses a quantitative approach. The method used in sampling in this research was purposive sampling. The population in this research is the annual financial reports of non-cyclical consumer sector companies listed on the IDX for 2019 - 2022, thus obtaining a sample of 28 companies. The research results show that profitability has a significant influence on profit growth. But liquidity and company size have no effect on profit growth.
The Influence of Company Size, Institutional Ownership, and Profitability on Dividend Policy in Manufacturing Companies Dwiyanti, Annisa; Lawita, Florencia Irena; Adrian, Michael
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 4 (2024): Proceedings of the 4th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

Dividend policy is important thing for companies because it can be reference for investors in making decisions to invest. This research aims to examine the effect of firm size, instiutional ownership, and profitability on dividend policy in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2022. This research uses a quantitative approach with a sample size of 28 manufacturing companies. The data used consists of secondary data from companies annual financial statemens. The analysis used is multiple regression analysis with data processing using SPSS 27. The result show that firm size has no effect on the dividend policy, while institutional ownership and profitability have an effect on dividend policy.
Co-Authors Adelia, Yohana Adeline Milagros Adiwiratna, Paras Surya Adrian, Michael Agatha Violin Angeliny , Angeliny Anjani, Isha Devi Annisa Dwiyanti, Annisa Ario Wicaksono, Dading Damas Budi Kurniawan Budi Kurniawan Budi Kurniawan Christian, Matthew Claudia Triana Damas, Dading Donant Alananto Iskandar Donant Alananto Iskandar, Donant Alananto Euro Priasaddha Dhammika Lie Gerard Hoffen Hadiwidjaja Gouwtama, Chanza Mudita Heiko Sastra Ika Sari, Hotma Glorya Intan Permatasari Josh Rade Manalu, Sintya Erika Reza Maria Stephanie Imanuel Marko Sebira Hermawan Maulana Malik Muhammad Muhammad, Maulana Malik Nadia Marcy Victoria Natasha Richelle Valencia Ibrahim Nicholas Nathan Santoso Orlanda, Rosalyn Paras Surya Adiwiratna Putri Kezia Angelina Putri, Vallerie Redyna Rahardja, Liana Regina Amanda Putri Ricard Hermawan Ricard Hermawan Santoso, Yosef Budi Sastra, Heiko Stella Oktaviani Utomo, Prio Valenta Laurentya Wicaksono, Dading Damas Ario Yanto, Teguh