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All Journal Prosiding Seminar Nasional INDOCOMPAC Primanomics : Jurnal Ekonomi & Bisnis Jurnal ULTIMA Accounting JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity Jurnal Aplikasi Akuntansi Journal of Business and Applied Management Indonesian Journal of Accounting and Governance Dinasti International Journal of Management Science Jurnal Akuntansi Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Kewirausahaan JURNAL LENTERA AKUNTANSI Jurnal Administrasi Kantor Journal of Accounting and Finance Management (JAFM) Journal of Law, Poliitic and Humanities Media Ilmiah Akuntansi Eastasouth Journal of Effective Community Services The Es Accounting and Finance Jurnal Penelitian Akuntansi Equity Indonesian Journal of Accounting and Governance
Yohanes Mardinata Rusli, Yohanes Mardinata
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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THE EFFECT OF CORPORATE GOVERNANCE STRUCTURES, ENVIRONMENTAL PERFORMANCE, AND MEDIA COVERAGES TO CARBON EMISSIONS DISCLOSURE Kenny Ardillah; Yohanes Mardinata Rusli
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2716

Abstract

Abstract — Companies are currently required to be more transparent and accountable in disclosing environmental information. One of them is the disclosure of carbon emissions which are part of the form of environmental disclosure carried out voluntarily by the company. The purpose of this research is to prove the positive effect of institutional ownership, independent commissioners, environmental performance, and media coverage to carbon emissions disclosure. The extent of carbon emission disclosure was measured by carbon disclosure information index that provided by the Carbon Disclosure Project. The author used mining companies listed on the Indonesia Stock Exchange for 2015 – 2019 as research sample that was selected by using purposive sampling method. The analytical method used in this research was multiple regression analysis. This research showed that independent board of commissioners, environmental performance, and media coverage had positive effect on carbon emissions disclosure. On the other hand, the institutional ownership had negative effect to carbon emissions disclosure. From this result of research, the companies can increase sensitivity or attention to emission carbon disclosure, especially for corporations that have direct contact and impact on society and the environment in surroundings. Keywords: Institutional Ownership; Independent Commissioners; Environmental Performance; Media Coverage; Carbon Emissions Disclosure
ENVIRONMENTAL FACTORS AFFECTING FINANCIAL PERFORMANCE DURING THE COVID-19 PANDEMIC IN ASEAN: SOCIAL DISCLOSURE AS MODERATING Yohanes Mardinata Rusli
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 6, No 2 (2022): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v6i2.299

Abstract

This study discusses the factors of environmental performance, environmental disclosure, and corporate social disclosure that affect corporate financial performance. The current global warming is worrying enough that the country's leaders are committed to reducing the level of carbon emissions in each country. Environmental disclosures and social disclosures that must exist during the COVID-19 pandemic have not been implemented due to large-scale social restriction regulations from the government, so they cannot be disclosed. The research subject is a mining company in one of the largest ASEAN countries, namely Indonesia. Meanwhile, the object of this research is the Annual Report and Sustainability Report for the period 2018-2021 published on each ASEAN country's Stock Exchanges website. The study results show that Environmental Disclosure significantly influences the Financial Performance of mining companies listed on the IDX in 2018-2020
Strategic Management Accounting terhadap hubungan antara Business Strategy dan Organizational Performance saat Pandemi Covid-19 Yohanes Mardinata Rusli
Media Ilmiah Akuntansi Vol. 9 No. 1 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.685 KB)

Abstract

The purpose of this study is to determine and analyze: how much the company's business strategy and strategic management accounting of a company during the COVID-19 pandemic have an influence on increasing company performance and how big the role of strategic management accounting in influencing the relationship between the company's business strategy to increase organizational performance of the company. This research has its own unique characteristics because at the time this research was conducted, the world situation was experiencing a COVID-19 pandemic in all countries of the world, including Indonesia. Data were collected using quantitative techniques from primary data sources collected from 188 questionnaires distributed to several restaurants in the Jakarta, Bandung, Surabaya and Semarang areas affiliated with publicly listed companies on the Indonesia Stock Exchange. Based on the test results from the collected questionnaires, it can be concluded that the results of this study: (1) Business Strategy has a significant influence on strategic management accounting in Indonesia; (2) The role of strategic management accounting on the relationship between Business Strategy on organizational performance in Indonesia and (3) Business Strategy has a significant influence on organizational performance in Indonesia..
Pengaruh Kepemimpinan Melayani, Kepemimpinan Religiusitas, Dan Etos Kerja Terhadap Kineja Organisasi Yang Dimoderasi Budaya Organisasi Yohanes Mardinata Rusli; Albertha Cristy; Koe Ketty
Primanomics : Jurnal Ekonomi & Bisnis Vol. 21 No. 3 (2023): Jurnal Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v21i3.2262

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kinerja organisasi (organizational performance) suatu institusi pemerintahan khususnya di bidang lembaga keuangan yaitu Bank indonesia. Dimana faktor-faktor yang ingin diteliti dilihat dari gaya kepeminpinan para pimpunannya atau kepala bagian atau departemen yang ada di lembaga tersebut, yang meliputi sebagai berikut: Kepemimpinan Melayani (Servant Leadership) dan kepemimpinan Religiusitas (Spritual Leadership). Faktor lainnya, selain gaya kepemimpinan, juga ada faktor etos kerja (work ethos). Selain penelitian ini meneliti faktor-faktor yang mempengaruhi Kinerja Organisasi (organizational performance), juga menganalisa peran dari budaya organisasi (culture organizational) sebagai pemoderasi untuk pengaruh kepemimpinan religiusitas (spiritual leadership), kepemimpinan yang melayani (servant leadership) dan etos kerja (work ethos) terhadap kinerja organisasi (organizational performance). Penelitian ini menggunakan metode kuantitatif dengan data primer yang diperoleh dari penyebaran kuesioner yang akan dilakukan dalam penelitian ini saat pengumpulan data pada organisasi Badan Usaha Milik Negara (BUMN). Hasil penelitian menunjukkan kepemimpinan melayani dan kepemimpinan organisasi berpengaruh positif terhadap kinerja organisasi. Namun etos kerja tidak berpengaruh terhadap kinerja organisasi. Budaya Organisasi dapat memoderasi pengaruh kepemimpinan organisasi dan kepemimpinan religiusitas terhadap kinerja organisasi. Namun budaya organisasi tidak dapat memoderasi pengaruh etos kerja terhadap kinerja organisasi
PERAN FINANCIAL PERFORMANCE SEBAGAI PEMEDIASI UNTUK PENGARUH ANTARA INDEPENDENT COMMISSIONERS DAN MANAGERIAL OWNERSHIP TERHADAP CORPORATE VALUE PADA BANKING CORPORATE YANG GO PUBLIC Yohanes Mardinata Rusli; Piter Nainggolan
Jurnal Penelitian Akuntansi (JPA) Vol 2, No 2 (2021): Oktober
Publisher : Universitas Pelita Harapan

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Abstract

This study aims to examine and analyze: (i) the effect of independent commissioners and managerial ownership on corporate value; (ii) the role of financial performance as a proxy for the Return on Assets variable to influence independent commissioners and managerial ownership on corporate value. This study uses secondary data, the sample in this study is banking sector companies listed on the Indonesia Stock Exchange for the period 2016 – 2019. The number of companies that are sampled are 14 banking sector companies with an observation period of 4 (four) years and using the purposive sampling method. . The method of analysis in this study is multiple linear regression analysis using the SPSS program. Hypothesis testing uses a significance level of 5%. The results of the classical assumption test are that the data is normally distributed, and there is no multicollinearity, no Heteroscedasticity, and no autocorrelation. The results of this study state that: (i) independent commissioners have a significant and positive effect on corporate value; (ii) institutional ownership has a significant and negative effect on corporate value; (iii) financial performance can mediate the influence between independent commissioners on corporate value; (iv) financial performance does not mediate the influence of managerialownership and corporate value
KONSISTENSI LABA PERUSAHAAN YANG DIMODERASI KEBIJAKAN UTANG DI ERA PANDEMIK COVID-19 PADA PERUSAHAAN CONSUMER GOODS Mardinata Rusli, Yohanes; Whittleliang Hakki, Tandry; Chiputri, Helen
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 1 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i1.8063

Abstract

Konsistensi Laba perusahaan saat pendemik covid-19 melanda di dunia, khususnya Indonesia juga berdampak terhadap sector perekonomian. Laba Perusahaan selama masa pandemik mengalami ketidakstabilan, karena itu pada panelitian ini ingin menganalisa kestabilan laba perusahaan selama periode terdampaknya pandemic covid-19 yang dipengaruhi dengan beberapa faktor, yaitu: arus kas operasi, pertumbuhan perusahaan, dan kinerja keuangan perusahaan. Penelitian ini juga ingin menganalisa peran tingkat hutang sebagai pemoderasi antara arus kas operasi, pertumbuhan pendapatan, dan kinerja keuangan perusahaan terhadap konsistensi laba perusahaan. Konsistensi Laba Perusahaan diproxykan dengan pengukuran dari persistensi laba, yaitu: keadaan ketika laba perusahaan memiliki kemampuan untuk dijadikan indikator dari laba periode mendatang yang dihasilkan secara berulang dalam jangka panjang. Persistensi laba penting karena merupakan salah satu perhitungan acuan dalam pengambilan keputusan apalagi saat era pandemic covid-19 yang melanda Indonesia. Pada penelitian ini mengambil populasi penelitian pada perusahaan sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Sektor barang konsumsi tersebut merupakan salah satu sektor yang cukup stabil dalam prespektif kinerja keuangan perusahaan. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan tahunan dan laporan keuangan dari perusahaan yang dijadikan sampel pada penelitian ini dengan metode pemilihan sampel yang menggunakan metode purposive sampling.. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitain kuantitatif. Untuk pengujian hipotesis, penelitian ini menggunakan analisis regresi linier berganda. Teknik sampling yang digunakan dalam penelitian ini adalah purposive sampling. Teknik pengumpulan data yang digunakan bersumber dari data laporan keuangan sebanyak 28 perusahaan sektor barang konsumsi yang terdaftar di BEI sehingga menghasilkan 112 unit data analisis dalam penelitian ini. Hasil penelitian menunjukkan bahwa arus kas operasi berpengaruh positif dan signifikan terhadap konsistensi laba perusahaan, sedangkan pertumbuhan pendapatan dan kinerja keuangan perusahaan tidak berpengaruh signifikan terhadap konsistensi laba perusahaan, Hasil penelitian lainnya menyatakan bahwa Kebijakan Utang memperkuat pengaruh arus kas operasi dan konsistensi laba perusahaan. Sedangkan Kebijakan Utang tidak memperkuat atau memperlemah pengaruh pertumbuhan pendapatan dan kinerja keuangan perusahaan terhadap konsistensi laba perusahaan.
PENTINGNYA PENGETAHUAN PAJAK DAN SOSIALISASI PAJAK KEPADA CALON WAJIB PAJAK MASA DEPAN Rusli, Yohanes Mardinata; Nainggolan, Piter
Jurnal Pengabdian dan Kewirausahaan Vol 5, No 2 (2021): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v5i2.2989

Abstract

Taxation is the most important state revenue. This can be seen in the posture of the 2020 and 2021 RAPBN (Drafted State Revenue and Expenditure Budget), where in the 2020 State Budget the state revenue is 2,233.2 trillion and 1,865.7, which is equivalent to 83.53%, which is the target of domestic revenue which is comes from taxation sector revenues. Only 16.47% of the targeted state revenue comes from non-tax revenues. Therefore, the importance of taxation is introduced and socialized early on by the taxation authority in Indonesia, namely The Directorate General of Taxes, Finance Ministry of the Republic Of Indonesia (DGT, Ministry Of  Finance, RI). This is mandatory because there are still many general public as taxpayers who still do not have awareness of the importance of this taxation. From the data in the 2019 Annual Report of the DGT of the Ministry Of Finance of the Republic of Indonesia, It can be seen that the ratio of  of taxpayer compliance in Indonesia to compliance in the submission of tax returns (SPT ) Annual Tax in 2019 for Individual Taxpayers (WPOP) the compliance ratio of both employees and non-employees is 73.23% and 75.93%, this figure is still far from the maximum compliance level of Individual Taxpayers to be achieved by Government. Therefore, real action is needed from the Directorate General of Taxes, Finance Ministry of The Republic Of Indonesia (DGT, Finance Ministry of The Republic Of Indonesia) to carry out tax counseling activities in collaboration with the academic community Which Is included in the strategic planning of the  DGT of Finance Ministry of The Republic Of Indonesia in 2019, namely theme Of increasing tax knowledge and  skills where the target is future taxpayers are students who are in high school (SMU). This activity has been carried out by the DGT of Finance Ministry of Republic Of Indonesia in collaboration with several educational institutions, both schools and universities, of which in 2019 there were 1,092 prospective taxpayers (Class X-XII SMA). Therefore, Bunda Mulia University as one of the higher education institutions that has a Tax Center and cooperates and is under Guidance of tthe DGT of Finance Ministry of Republic Of Indonesia, in this case the North Jakarta Regional Tax Office, participates in supporting outreach activities carried out by the  DGT of Finance Ministry of Republic Of Indonesia by conducting Community Service activities. . This PKM activity was carried out for class XI students at SMK Budi Asih and class XII students at SMK Dharmasava with online through the media google meeting (G-meet) on February 15, 2021, considering that the current COVID-19 pandemic condition in Indonesia and the world makes PKM activities impossible. done face to face. Furthermore, as many as 53 PKM participants who were individuals who attended SMK Budi Asih, participated in this PKM activity. As for after the PKM activity was held, the authors hope that all individuals who attend SMK Budi Asih can better understand the importance of tax knowledge and tax socialization to ensure that these students, who are prospective future taxpayers, can become obedient taxpayers, so that revenue from the taxation sector which is the main state revenue can be met with the target of state revenue.
The Role Of Religiousity Leadership As A Moderation Of Factors Affecting Organization Performance After Publish Of The Minister Of BUMN Number SE-7/MBU/07/2020 Mardinata Rusli, Yohanes
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.763

Abstract

The effectiveness of an organization in achieving its vision, mission, and organizational goals cannot be separated from the role of its leader. The role of the leader can be seen from his leadership style. This study aims to analyze the role of religious leadership of a leader in strengthening or weakening the factors that influence the performance of BUMN companies with the banking industry sector. The factors that influence the performance of an organization are seen from the servant leadership, organizational culture, and work ethic of the company.This study uses a quantitative method with primary data obtained from the distribution of questionnaires that will be carried out in this study to respondents who are employees working at State-Owned Enterprises in the Banking Industry sector with an assessment for their superiors in the department where they currently work. This study uses samples that have been collected or returned from both physical questionnaires and digital questionnaires with google forms consisting of 159 BUMN employees working in the banking sector who are domiciled in the cities of Jakarta and Bandung as respondents from 170 questionnaires distributed. The results of the study indicate that Servant Leadership and Organizational Culture have a positive effect on organizational performance. However, work ethic does not affect organizational performance. Religiousity Leadership can moderate the influence of Servant Leadership and Organizational Culture on Organizational Performance. However, Religiousity Leadership cannot moderate the influence of work ethic on organizational performance. This research contributes to organizational management, especially State-Owned Enterprises in the banking sector so that they can improve their organizational performance after the publication of the Circular Letter from the Ministry of BUMN
BUSINESS DEVELOPMENT STRATEGY FOR NON-FINANCIAL PERSPECTIVE BALANCE SCORECARD METHODS TO INCREASE THE PERFORMANCE OF MSMEs IN INDONESIA DURING THE COVID-19 PANDEMIC Mardinata Rusli, Yohanes; Surjadi, Merna
Dinasti International Journal of Management Science Vol. 3 No. 2 (2021): Dinasti International Journal of Management Science (November - December 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i2.1024

Abstract

The COVID-19 pandemic has affected the performance of companies, especially MSMEs in Indonesia. The purpose of this study is to determine and analyze how much the company's business strategy has an influence on improving company performance, especially MSMEs. This research has its own peculiarities and is unique because at the time this research was conducted it was in a world situation that was experiencing a pandemic, including Indonesia. The research data was collected using quantitative techniques from primary data sources, which collected 173 questionnaires from 200 questionnaires distributed to several restaurants, canteens, and beverage outlets including small and medium businesses in the Jakarta, Bandung, and Surabaya areas. Based on the test results using multiple linear regression, it can be concluded that: (1) The customer perspective has a significant influence on the performance of MSMEs in Indonesia, (2) the Internal Business Process Perspective has no significant influence on the performance of MSMEs in Indonesia, and (3) The Learning and Growth Perspective has a significant influence on the performance of MSMEs in Indonesia.
DAMPAK FAKTOR INTERNAL PERUSAHAAN TERHADAP FIRM VALUE DENGAN PEMODERASI FIRM SIZE PADA PERUSAHAAN INDUSTRI ENERGI DI INDONESIA DAN MALAYSIA Prasetyo, Aries Heru; Rusli, Yohanes Mardinata
Jurnal Penelitian Akuntansi (JPA) Vol. 5 No. 2 (2024): OKTOBER
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Increasing the company's value is the main goal of the company, namely by increasing the stock price. High stock prices will make the market believe in the company's performance and its prospects in the future. The company's financial managers are expected to be able to understand the factors that affect the company's value in order to increase the company's value and prosper shareholders. This study aims to determine the effect of capital structure, company size, and company growth on the value of energy companies listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia (BM) during the period 2019 to 2021. Sampling was selected using the purposive sampling method and the data analysis method used was panel data regression analysis using the EVIEWS 10 program to process the data. Based on the results of the panel data regression analysis of this study, the results of this study are as follows: (i) Capital Structure has a positive and significant effect on Firm Value in energy industry companies on the IDX; (ii) Company Growth does not have a significant effect on Firm Value in energy industry companies on the IDX; (iii) Firm Size strengthens the influence of Capital Structure on Firm Value in energy industry companies on the IDX; (iv) Firm Size does not moderate the influence of Company Growth on Firm Value in energy industry companies on the IDX; (v) Capital Structure has a positive and significant influence on Firm Value in energy industry companies on the BM; (vi) Company Growth has a positive and significant influence on Firm Value in energy industry companies on the BM; (vii) Firm Size strengthens the influence of Capital Structure on Firm Value in energy industry companies on the BM; (viii) Firm Size does not moderate the influence of Company Growth on Firm Value in energy industry companies on the BM; This study only tests energy industry companies in the capital market of Indonesia and the capital market in Malaysia, it is suggested that further research can also test other industrial companies and also in the capital markets of Asian countries other than Indonesia and Malaysia.
Co-Authors Albertha Cristy Aprilliani, Jessica Ardillah, Kenny Ardillah, Kenny Asih, Yuli Chiputri, Helen Daniel Wijaya David Harianto Eka Dian Rani Fransiska Fransiska Hakki, Tandry Whittleliang Irwan Jetro Sihombing Kandi Sofia Senastri Dahlan Koe Ketty Muhamad Habib Nainggolan, Piter Pangestu, Juan Carlos Parlindungan Banjarnahor Phebyana Margaretha Piter Nainggolan Prasetyo, Aries Heru Saragih, Rio Lambardo Surjadi, Merna Whittleliang Hakki, Tandry