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All Journal Jurnal Ekonomi CARADDE: Jurnal Pengabdian Kepada Masyarakat PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Amwaluna Jurnal Ekonomi dan Keuangan Syariah Jurnal Madani Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) International Journal of Social and Management Studies (IJOSMAS) Jurnal Locus Penelitian dan Pengabdian Jurnal Ekonomi Trisakti Journal of Accounting and Finance Management (JAFM) Asia Pacific Journal of Management and Education JURNAL ABDIKARYASAKTI Indonesian Management and Accounting Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Creative Student Research Jurnal Indonesia Sosial Teknologi International Journal of Entrepreneurship and Sustainability Studies Jurnal Informatika Ekonomi Bisnis EBID:Ekonomi Bisnis Digital El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Asian Journal of Social and Humanities International Journal of Technology and Education Research
Juniati Gunawan, Juniati
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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK Gunawan, Juniati
Jurnal Akuntansi Vol 21, No 3 (2017): September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (108.794 KB) | DOI: 10.24912/ja.v21i3.246

Abstract

This study aims to find out the influence of corporate social responsibility (CSR) and corporate governance (CG) with tax aggressiveness. Sample in this study is 42 with criterias: companies in Indonesia whichprovide sustainability reports in 2014 and obtain positif profit.  Analysis were conducted byusing multiple regression analysis. The result shows that CSR significantly influencetax aggresiveness. The more extensive CSRdisclosures, it seems that companies tend to be more aggressive in applyingtax. On the other hand, this study finds that corporate governance (CG) does not significantly influence tax aggressiveness. A good corporate governance score doesnot mean an effective corporate governance mechanism in combating un ethical behavior of managers in managing taxes.
PENGARUH KUALITAS MANAJER PAJAK TERHADAP PENGHINDARAN PAJAK DENGAN ETIKA MACHIAVELLIAN SEBAGAI PEMEDIASI Trisnawati, Estralita; Sembel, Roy; Gunawan, Juniati; Waluyo, Waluyo
Jurnal Ekonomi Vol 22, No 3 (2017): November 2017
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v22i3.280

Abstract

This study aims to examine the effect of tax managers' quality on tax avoidanceof manufacturing industry firms listed on the Indonesia Stock Exchange withmachiavellian ethics as intervening. Using path analysis model with WarpPLS 5.0. This study examined the primary data for tax manager qualities and machiavellian ethics obtained from 103 tax managers working in manufacturing industry firms at IDX and secondary data from financial statements for tax avoidance. There are 10 tax avoidance indicators used as a proxy. This study gives results that the quality of tax managers have a significant positive effect on Machiavellian ethics. However, machiavellian ethics can not mediate the influence of tax manager quality on tax avoidance.
Development Of Quality Measurement Of Cooperative Governance Implementation Devid Putra Arda; Etty Murwaningsari; Juniati Gunawan
International Journal of Science, Technology & Management Vol. 2 No. 5 (2021): September 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i5.291

Abstract

According to the Constitution of the Republic of Indonesia, Article 33 of the 1945 Constitution, the basis for the establishment of cooperatives in Indonesia, is intended to be one of the solid pillars of the nation's economy. Cooperatives have not played much role in reducing people's poverty and realizing food independence (Tjakrawerdjaja, 2019). The purpose of this study is to develop a measurement of the quality of the implementation of cooperative governance. Cooperative governance that is not based on the principle of good cooperative governance has the potential to have a negative impact on the health of cooperatives and the survival of cooperatives (Budiyono & Susilowati, 2017). The research method used in this study is qualitative research, which emphasizes analyzing and interpreting a problem (Afrizal, 2014). Participants in this study are those who have knowledge and experience about cooperatives. The population will spread across the scope of the cooperative, especially at the level of administrators, supervisors, and management. The process of analyzing research data is carried out inductively, namely data analysis is carried out simultaneously with data collection in a cyclical process (Nugrahani, 2014). The data analysis model that the author uses is the interactive analysis of Miles & Huberman. In order to collect data from information sources or informants, researchers need assistance instruments that are used semi-structured interview guidelines. The next stage of this research is to conduct content analysis. The main purpose of content analysis is to support answers to research questions, namely the extent to which cooperative governance is implemented. Content analysis is carried out on the Accountability Report of the Cooperative Management and Supervisory Board. The results of this study indicate that the Development of Quality Measurement of Cooperative Governance Implementation, produces 15 (fifteen) dimensions and 97 (ninety-seven) indicators. The level of implementation of the development of measurement of the quality of the implementation of cooperative governance in the two samples of cooperatives obtained the findings: (a) BPK RI Cooperatives received the predicate "not good"; (b) KSP SMS implementation level gets the predicate “Good”.
Corporate Environmental Responsibility, Growth and Life Cycle of Cash Holding Andi Aditya Hardinto; Juniati Gunawan; Idrianita Anis
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4862

Abstract

This writing examines the effect of environmental responsibility, growth and company life cycle on cash holding – In this study, the use of secondary data in the form of annual report of manufacturing companies obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id), a sustainability report that can be obtained through the company's website and GRI-Database during the 2018-2020 period with a total sample of 195 samples. The results of multiple linear regression analysis can be concluded, that environmental responsibility affect cash holding negatively, growth has a positive influence direction on cash holding and the Company's life cycle in the stagnant stage has a positive effect on cash holding.
Family Ownership and Political Costs on Manufacturing Company Performance in Indonesia 2016-2020 Akbar Evandio; Juniati Gunawan; Idrianita Anis
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4616

Abstract

The issue of family proprietorship and political expenses on the presentation of assembling organizations is a fascinating conversation to study. This sort of study is quantitative exploration. The independent factors in this study incorporate family proprietorship and political expenses, while the dependent variable is organization performance. The research population is manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The results show that family ownership has a positive influence on company performance and political costs have a negative effect on company performance. Simultaneously, family ownership and political costs have a significant affect company performance with the commitment of R2 worth of 22.10%.
Contingent Factors that Influence the Accounting Information System Quality and Environmental Management Accounting Adoption among Companies in Indonesia Aulia Tri Utama; Idrianita Anis; Juniati Gunawan
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6201

Abstract

Environmental management accounting has received increasing interest in recent years. However, despite increasing interest, reference concerning the current state of environmental management accounting development remain scarce. The objective of the research presented here is to extend current knowledge by investigating whether accounting information system design could be used to develop a greater understanding of environmental management accounting use by Indonesian organisations. A research framework was developed from contingency theory to identify the circumstances under which organisations were more likely to develop a sophisticated accounting information system design and ultimately to investigate its impact to environmental management accounting activities. In order to test this framework, a web-based survey of Indonesian accountants in business was conducted. This research exploits the quantitative research methodology to understand the relationship between contingent factors, which are firm size, firm age, organizational structure, uncertainty environment, and manager profile that influence accounting information system design and environmental management accouting practice among various companies in Indonesia. The survey was conducted on companies located in Jabodetabek area. 100 questionnaires were received from various companies and the finding highlights that the firm age, environment uncertainty, and manager experience significantly affect accounting information system quality and environmental management accounting practice. In light of the results, it would also be valuable to employ qualitative research methods and attempt to develop a deeper understanding as to why such lack of engagement is the case.
The Effect of Company Size, Capital Adequacy, And Level of Funding On Financial Performance Moderated By The Sharia Supervisory Board Helliana, Helliana; Gunawan, Juniati
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 7, No 2 (2023)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v7i2.12018

Abstract

This study aims to find out whether the sharia supervisory board moderates the relationship between the variables of company size, capital adequacy, level of funding and financial performance. This study uses hypothesis testing with a quantitative approach. The unit of analysis used in this study is Islamic Commercial Banks in Indonesia (10 Islamic banks). The type of data used is secondary data, data sources from documents obtained through media such as publications or websites. In this study the data used is the Annual Report (Annual Report). Based on the time/time dimension of implementation, this study uses panel data, consisting of 10 Islamic banks in Indonesia, and uses annual data for 8 (eight) periods starting from 2014-2021. The study population was 80. The statistical tools used for panel data analysis were panel regression models, namely Common Effects (CE), Fixed Effects (FE) and Random Effects (RE). Data processing software using Eviews. The findings show that company size and DER have a sizeable impact on financial performance, even though the sharia supervisory board does not moderate the relationship, while the sharia supervisory board moderates the relationship between funding levels and firm performance. The results of this study can be a guideline for managers of sharia banks to provide financing through the most effective level of funding possible. The results of this study can provide a basis for recommending policies to Islamic banking authorities and Islamic banking supervisors in Indonesia.
Critical Analysis in Developing System Application And Product (SAP) and Internal Control Rehuel, Kevin; Gunawan, Juniati; LIU, Ying Chieh
Indonesian Management and Accounting Research Vol. 23 No. 2 (2024): Indonesian Management and Accounting Research
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisns, Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/be81k492

Abstract

This research is a critical analysis of the Accounting Information System (AIS) and its impact on internal control weaknesses. Although computer-based AIS offers significant advantages in speed, accuracy, and data processing efficiency, implementation can be complex and incur high costs for procurement of hardware, software, and ongoing maintenance. This research uses a case study from PT. BGA, where the subsidiary experienced inventory theft. During the centralized inventory process, significant discrepancies were discovered in the subsidiary's warehouse, resulting in huge losses for the parent company. Critical analysis reveals the weaknesses that exist in PT. BGA. The company uses a fragmented system, with SAP applications not yet fully implemented across all departments. Accounting data is still managed through additional applications such as MS Excel and transferred via email, creating potential gaps in data retrieval and consolidation in the SAP system. This fragmented approach increases the risk of incomplete or inaccurate data reaching headquarters for processing, ultimately contributing to undetected theft. This case study emphasizes the importance of comprehensive and integrated AIS. Implementing SAP across an organization will likely facilitate real-time data visibility and improve internal controls, thereby preventing inventory theft.
Riding the Waves of Change: The Future of Education 2030 and Beyond Indriani, Made Novia; Pramesti, I Gusti Ayu Asri; Gunawan, Juniati; CG, John LEE; Rozario, Sean Patrick; Tian, Christina
Asia Pacific Journal of Management and Education (APJME) Vol 7, No 2 (2024): July 2024
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/apjme.v7i2.3244

Abstract

Entering the current era of globalization, there have been many changes, such as climate, health, and welfare, which of course require balanced adaptation and education. This research aims to provide educational changes with the adaptation of the younger generation to cope with climate and environmental changes. The changes needed include curriculum, educator mindset, infrastructure, and teaching methods. This research uses qualitative methods for analysis and evaluation. The research process was conducted through literature studies, discussions, and observations to obtain solutions to the phenomena that occurred. There are four important things that need to be considered related to the phenomenon, namely climate, health, welfare, and education in Indonesia. Based on the results of the study and discussion, it can be concluded that climate, health, welfare, and education play an important role in creating change, including from universities. Prioritizing the development of educational institutions that are modern, ethical, responsible, responsive, and have complete facilities is the main way to create equal access to education. This study contributes to the importance of facing the wave of change and preparing to create a new education in the future.
PENGARUH KESADARAN ANTI-FRAUD, KESESUAIAN KOMPENSASI, DAN MORALITAS INDIVIDU TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI Setiana, Devira; Gunawan, Juniati
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.229

Abstract

This research aims to test empirically the influence of anti-fraud awareness, the realization of peace, and individual morality on the tendency for accounting to occur in manufacturing companies operating in the automotive industry and rubber component production mining located in the Tangerang City area. The research method used is a quantitative method. The data used in this research is primary data. The data collection instrument used in this research was a questionnaire distributed to employees at one of the manufacturing industrial rubber part component companies in the Tangerang City area. This research is based on the Purposive Sampling method. The total research data obtained was 150 respondents. Hypothesis testing in this research uses multiple regression analysis techniques with a statistical approach operated through the SPSS Statistics version 25 program. The results showed that anti-fraud awareness, compliance compensation, and individual morality effect the tendency of accounting fraud.
Co-Authors Adawiyah, wiwiek Robiatul Akbar Evandio Ambarita, Indah Olivia Andi Aditya Hardinto Anggriani, Devi Arda, Devid Putra Ariyani, Ratna Desi Aulia Tri Utama CG, John LEE Ciana, Mery Cindy Loren Panggabean Derry Wanta Estralita Trisnawati Etty Murwaningsari Fajar Kurniawan Febriyanti, Agnes Febriyanti Franstiyanto, Leonald Fritzqha Dica Gunawan, Irene Helliana Hia, Esteti Handayani I Gusti Ayu Asri Pramesti Idrianita Anis Khomsiyah, Khomsiyah Lee, John Chuan Guan Lenggogeni, Lenggogeni Lestari, Riana LIU, Ying Chieh Lolo Ramma, Annamali Made Novia Indriani Minarti, Astari Muhammad Fakhri Putra Prima Nabila, Vera Nurhayati, Nimati Andini Panggabean, Maria Christina Putri, Aghnia Nadhira Aliya Ramadina, Delia Ramma, Annamali Lolo Rehuel, Kevin Riandy Hermawan, Riandy Riyanti, Yulia Eka Rosady, Gempar Roy Sembel Rozario, Sean Patrick Sabur, Mochammad Saputri, Ivana Panca Setiana, Devira Sitorus, Adryan Sunaryo, Thalia Susilo, Hermawan Tian, Christina Titik Aryati Trinanda Derzhava, Nikita Yoga Yuniadi Yusran, Husna Leila