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All Journal International Journal of Evaluation and Research in Education (IJERE) Jurnal Keuangan dan Perbankan Kinerja JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Dinamika Pengabdian (JDP) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Dinamisia: Jurnal Pengabdian Kepada Masyarakat ACCRUALS (Accounting Research Journal of Sutaatmadja) Competitive Jurnal Akuntansi dan Keuangan Jemasi Jurnal Ekonomi Manajemen dan Akuntansi SULUH: Jurnal Abdimas Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Indonesian Journal of Accounting and Governance Jurnal Akuntansi
Debbianita
Maranatha Christian University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Edukasi Pengenalan Dini Profesi Bidang Bisnis Pada Anak Sekolah Dasar Yunita Christy; Debbianita; Nunik Lestari Dewi; Sri Zaniarti; Meily Margaretha
SULUH: Jurnal Abdimas Vol 5 No 2 (2024): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v5i2.4851

Abstract

Pengabdian masyarakat ini dilakukan kepada anak-anak sekolah dasar kelas 1-6, dengan tujuan mengedukasi mereka mengenai profesi bidang bisnis (akuntansi dan manajemen). Kita sebagai bagian dari penentu masa depan anak-anak mencoba untuk memberikan edukasi, memotivasi dan memberikan gambaran yang jelas bagi mereka mengenai beberapa profesi terutama dalam bidang bisnis (akuntansi dan manajemen), sehingga mereka dapat menentukan cita-cita mereka secara realistis dan dapat dicapai dengan usaha dan kerja keras yang baik. Pengabdian ini diawali dengan melakukan Focus Group Discussion (FGD) dengan Kepala Sekolah SD BAPTIS dan para guru, untuk mengetahui apa yang menjadi kebutuhan dari mereka, setelah itu kami melaksanakan pengabdian masyarakat selama dua hari dengan pembahasan mengenai pengenalan profesi pekerjaan setelah lulus dari Fakultas Bisnis. Setelah mendapatkan edukasi mengenai Profesi Bisnis baik itu dalam bidang manajemen/kewirausahaan dan akuntansi, hasil yang didapatkan adalah masih terdapatnya cita-cita lain selain bergerak dalam bidang bisnis, tetapi pemilihan profesi bidang bisnis (pengusaha) menduduki peringkat tertinggi. Hal ini menunjukkan bahwa dengan adanya edukasi yang menarik mengenai bidang bisnis, maka siswa-siswa sekolah dasar ini memiliki gambaran baru mengenai profesi lain pada umumnya seperti dokter,atlet, youtuber dan sebagainya. Profesi bidang bisnis bagi mereka menjadi bagian yang cukup menarik untuk dipilih sebagai cita-cita mereka kelak dikemudian hari. Kata Kunci: Edukasi, Profesi Bisnis, Anak Sekolah Dasar.
The Effect of Green Investment on Firm Value Debbianita, Debbianita; Prayogo, Enny; Hoetama, Marcella
Jurnal Ekonomi Akuntansi dan Manajemen Vol. 23 No. 2 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i2.52219

Abstract

Indonesia was one of over 40 countries that signed the Global Coal to Clean Power Transition declaration at the 26th Climate Change Summit (COP26) and positioned Indonesia as a key green investment destination. Green Investment is an investment activity that focuses on companies or investment prospects that have a commitment to the conservation of natural resources, the production and discovery of alternative sources of new and renewable energy (EBT), the implementation of clean water and air projects, and investment activities that are friendly to the surrounding environment. Green investment as a company's effort to manage environmental problems by reducing the negative impact of business activities on the environment therefore green investment can increase competitive advantage, reputation, and company value. The implementation of green investment is one of the company's strategies in increasing profits without damaging the environment. This study will use the SRIKEHATI index, measurement of Green investment using PROPER ratings There are 5 levels in the PROPER rating, namely the first rank is given a gold color, the second rank is given a green color, the third rank is given a blue color, the fourth rank is given a red color, and the last rank is given a black color, and the company value can be calculated using Tobins Q calculation. Keywords: Green Investment, Company Value
Pengaruh Profitabilitas, Solvabilitas, dan Aktivitas Persediaan terhadap Audit Delay pada Perusahaan Retail yang terdaftar di Bursa Efek Indonesia Periode 2014-2015 Debbianita -; Vinny Stephanie Hidayat; Ivana -
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.484

Abstract

AbstractThe aim of this research is to determine the effect of profitability, solvability, and inventory activity toward the Audit Delay on retail companies that are listed in Indonesia Stock Exchange. The population of this research is whole of the retail companies that are listed in the Indonesia Stock Exchange in 2014-2015. The method used in this research is explanatory research, and the sampling method used was judgement sampling method. Research hypothesis testing using T test, F test, and multiple regression analysis using SPSS version 20.0. The results show that profitability, solvability, and inventory activity have no effect on audit delay on retail companies that are listed in Indonesia Stock Exchange.Keywords: Audit Delay,  Inventory Activity, Profitability, and Solvability 
Kualitas Audit dan Manajemen Laba pada Perusahaan Manufaktur di Indonesia Maria Natalia; Meyliana -; Debbianita -
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v9i2.485

Abstract

AbstractThe purpose for this research is to test the influence of audit quality to earnings management on manufacturing companies in Indonesia. In this research, the measurement of audit quality divided in five proxies: auditor size, auditor specialization industry, auditor opinion, auditor change, and audit timeliness. The measurement is refers to Habbash and Alghamdi (2016) research. This research used secondary data from manufacturing companies’s annual report listed on Indonesia Stock Exchange in 2015. Data analysis method used in this research is multiple linear regression test. The sample used in this research is 73 manufacturing companies. The results showed that the auditor size, auditor specialization industry, auditor opinion, auditor change, and audit timeliness have no effect on earnings management.Keywords: Audit Quality, Auditor Size, Auditor Opinion,  Earnings Management, and Industry Specialization   
Analisis Financial Distress pada Perusahaan Sub Industri Penerbangan dan Kereta Api yang Terdaftar di Bursa Efek Indonesia Sebelum dan Sesudah Pandemi Covid-19 Elvina Gunawan; Debbianita Debbianita
Jurnal Akuntansi Vol. 14 No. 1 (2022): Vol 14 No 1 (2022)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v14i1.4426

Abstract

The Covid-19 pandemic has impacted all fields, including the airline and railway industries. One of the impacts is the decrease in passengers causes the company's income to decline. This condition can make the companies face financial difficulties, which can end in bankruptcy. This research aims to analyze the financial distress in the sub-industry companies before and after the Covid-19 pandemic, especially in the airline and railway industries listed on the Indonesian stock exchange using the Altman Z-Score and Springate methods. The type of research used is descriptive quantitative with purposive sampling technique in taking the samples. Data are collected by applying the documentation technique with secondary data in quarterly financial reports from 2018 to 2021. The research sample amounted to four companies. The research shows that the Altman Z-Score and Springate methods used in the analysis of financial distress before and after the Covid-19 pandemic in four companies present the same results in which the companies entered a dangerous zone because of the decline in the income. Future research is recommended to use other methods to analyze financial distress and expand the research population or other companies. Keywords: The Covid-19 Pandemic, Financial Distress, Altman Z-score, and Springate  
Analisis Studi Kelayakan Usaha Air Minum Berbasis Chlorine Dioxide Pada Unit Usaha BUMDes Kertajaya Agustina, Lidya; Hanny, Hanny; Tjun, Lauw Tjun; Debbianita, Debbianita; Joni, Joni; Batistuta, Feren Farah Focket
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2022): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v6i1.4601

Abstract

BUMDes Kertajaya melalui PAB Tirta Jaya memiliki usaha penyaluran air bersih, namun daya dorong ekonomi yang dihasilkan dari usaha penyaluran air bersih masih sangat rendah sehingga keberadaan BUMDes masih jauh dari harapan yang telah disampaikan melalui Undang-Undang. Dalam pengabdian masyarakat ini, kami berupaya untuk meningkatkan nilai tambah dari usaha yang ada sebelumnya. Peningkatan nilai tambah ekonomi dapat dilakukan dengan mengembangkan usaha penyaluran air bersih menjadi usaha penyaluran air minum yang berbasis Chlorine Dioxide. Untuk mengetahui minat, kepercayaan, serta tanggapan  masyarakat Desa Kertajaya terhadap usaha penyaluran air minum yang berbasis Chlorine Dioxide, maka kami mengevaluasi studi kelayakan bisnis usaha penyaluran air minum pada BUMDes Kertajaya dengan memperhatikan Aspek Pasar; Teknis dan Teknologi; Keuangan; Ekonomi/Sosial dan Politik; Lingkungan Hidup; Hukum dan Legalitas usaha penyaluran air minum. Hasil studi kelayakan bisnis diharapkan dapat memberikan masukan mengenai prospek usaha penyaluran air minum bagi BUMDes Kertajaya.
EARNINGS MANAGEMENT: A LITERATURE REVIEW Debbianita, Debbianita; Kuang, Tan M; Hoetama, Marcella
Indonesian Journal of Accounting and Governance Vol. 8 No. 1 (2024): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/k1rzrd42

Abstract

Earning is an important component in financial statements that can be modified by managementpolicies. Managers have the opportunity to present profits according to their wishes because managershave more information so they are free to do this which is called earnings management. In our study, theresearchers attempt to review the literature studies that provide an analysis of earnings managementimpact from two perspectives. The researcher attempts to review existing research/literatures thatprovide an analysis of earnings management from two perspectives. The articles used in this studyconsist of 50 articles on earnings management that have been published in international journals andwere obtained from Google Scholar using the keyword "earnings management". The research findingsindicate that the majority of the articles are quantitative studies utilizing the accrual-based earningsmanagement approach and possess an opportunistic perspective towards earnings management.Research on earnings management has been extensively conducted, but only a few have exploredearnings management from a signal perspective. The study aims to examine two different point of viewfrom earnings management article.
Co-Authors -, Hanny Batistuta, Feren Farah Focket Clairine Angelica Riona Saputra Daniel Togu Halomoan Desi Adhariani Destiana, Raden Shafira Dewi, Sherin Ivana Eddy, Endah Purnama Sari Elvina Gunawan Elysabeth I Marpaung Enny Prayogo Erwan Erwan Erwan Erwan Erwan, Erwan Feren Farah Focket Batistuta Hanny Hanny Hoetama, Marcella I Nyoman Agus Wijaya I Nyoman Agus Wijaya Ita Salsalina Lingga Ivana - Joni Joni Joni Joni Kuang, Tan M Lauw Tjun Tjun Leliana Lidya Agustina Maria Maria Maria Natalia Maria Natalia Meily Margaretha Meyliana - Nunik Lestari Dewi Nunik Lestari Dewi Prayogo, Enny Purwoko, Agus Raden Shafira Destiana Santy Setiawan Santy Setiawan Santy Setiawan Se Tin Sherin Ivana Dewi Soddin Mangunsong Soddin Mangunsong Sri Zaniarti Sylvia Veronica Siregar Tan Kwang En Verani Carolina Vinny Stephanie Hidayat Wijaya, I Nyoman Agus Yuliana Gunawan Yunita Christy Yunita Christy Yunita Christy