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All Journal Jurnal Ilmiah Mahasiswa Akuntansi Jurnal Widya Manajemen & Akuntansi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jurnal Akuntansi Bisnis Jurnal Akuntansi Jurnal Buana Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Akademisi IIJSE Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma) Jurnal Ekonomi Bisnis Digital Jurnal Akuntansi Kontemporer
Teodora Winda Mulia
Universitas Telkom
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Literasi Keuangan Untuk Mengidentifikasi Investasi Ilegal pada Kelompok UKM UCU Production Mahardika, Dewa; Suzan, Leny; Mulia, Teodora Winda
Jurnal Pengabdian Masyarakat Akademisi Vol. 4 No. 3 (2025)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v4i3.1384

Abstract

Salah satu masalah yang dihadapi oleh pengusaha yang masuk dalam kategori usaha kecil dan menengah (UKM) umumnya berupa rendahnya tingkat pemahaman terhadap instrumen keuangan. Hasil suatu survey menunjukkan kondisi ini, dimana hanya 13% pengusaha UKM telah menjalankan kegiatan investasi pada instrumen keuangan. Keterbatasan pemahaman ini menyebabkan mereka rentan penggunaan investasi ilegal. Menyadari kondisi ini tim pengabdian kepada masyarakat Universitas Telkom mengadakan edukasi keuangan dibidang literasi keuangan. Pelatihan ini bertujuan meningkat pemahaman peserta terhadap kegiatan investasi dengan menghindari instrumen keuangan ilegal. Melalui edukasi yang menjelaskan karakterstik investasi ilegal, kegiatan ini diharapkan dapat berkontribusi terhadap peningkatan literasi keuangan masyarakat Indonesia yang berdasarkan survei 2024 masih berada pada tingkat 65,43%.
Pengaruh Pemberian Reward, Kolektivisme Dan Komitmen Organisasi Terhadap Niat Melakukan Whistleblowing Widyana Putri, Veronica; Lasdi, Lodovicus; Effendi, Bahtiar; Winda Mulia, Teodora
Jurnal Ekonomi Bisnis Digital Vol 3 No 1 (2024): Artikel Riset Maret 2024
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebidi.v3i1.346

Abstract

Suatu perusahaan tentunya ingin mempunyai pertumbuhan perkembangan yang baik dalam menjalankan usahanya. Semakin berkembangnya pertumbuhan perusahaan tentu membutuhkan pengendalian internal yang baik. Harapan dan tujuan suatu perusahaan dapat terwujud apabila pengendalian internalnya dilaksanakan dengan baik dan benar. Salah satu faktor penting untuk mencapai tujuan perusahaan adalah peran pegawai yaitu dengan melakukan pengungkapan adanya pelanggaran. Penelitian kuantitatif dengan uji hipotesis ini bertujuan untuk mengetahui pengaruh pemberian reward, kolektivisme dan komitmen organisasi terhadap niat melakukan whistleblowing. Data yang digunakan adalah data primer dengan menyebarkan kuesioner kepada pegawai TVRI Jawa Timur di Surabaya. Hasil penelitian menunjukkan bahwa kolektivisme dan komitmen organisasi berpengaruh terhadap niat melakukan whistleblowing. Sedangkan pemberian reward tidak berpengaruh terhadap niat melakukan whistleblowing.
PERAN DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KEPEMILIKAN INSTITUSIOAL TERHADAP PENGUNGKAPAN SUSTAINANBILITY REPORT Lasdi, Lodovicus; Mulia, Teodora Winda; Petta, Catherine Cynthia Monica
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/yk7ked24

Abstract

Sustainability report is a report to disclose the company's performance in terms of social, environmental and community as a form of accountability to internal and external stakeholders to realize corporate sustainability. This study aims to test and analyze the effect of independent board of commissioners, audit committee and institutional ownership on sustainability report disclosure. The population of this study are non-financial and non-banking companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is quantitative data. The data collection technique used in this research is purposive sampling. With the research data used, namely documentation in the form of financial reports and sustainability reports on the IDX website and the website of each company. The analysis method used in this research is multiple linear regression analysis. Measuring the disclosure of sustainability reports in this study using GRI-G4 standard indicators in 2015-2016, which includes 91 disclosure items from the Global Reporting Initiative. The results of this study indicate that the audit committee has a positive effect on the disclosure of sustainability reports, while the independent board of commissioners and institutional ownership have no effect on the disclosure of sustainability reports. The conclusion of this study is that the audit committee plays an important role in the disclosure process of sustainability reports. This is because the audit committee's oversight of the disclosure of a sustainability report increases the transparency of management's presentation of a sustainability report in accordance with the principles of good corporate governance.
COGNITIVE BIASES UNVEILED : FRAMING, TIME PRESSURE, AND CULTURAL UNCERTAINLY AVOIDANCE RESHAPE INVESTMENT DECISIONS THROUGH Fauzananda Musrady, Raihan Aqil; Suzan, Leny; Mulia, Teodora Winda
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 3 No 1 (2025): Agustus 2025
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v3i1.108

Abstract

This study aims to analyze the influence of framing, time pressure, and uncertainty avoidance on investment evaluation decision-making. This study uses an experimental approach based on fuzzy-trace theory and prospect theory rooted in behavioral finance. The experiment was conducted on final-year accounting students as a proxy for financial decision-makers, using a 2x2x2 factorial design to examine the influence of each variable. The analysis results indicate that information framing significantly influences investment decisions; participants who received information with negative framing tended to be more willing to take risks compared to those with positive framing. Time pressure was also found to affect decision accuracy, while uncertainty avoidance revealed significant differences in risk preferences. These findings reinforce evidence that psychological aspects and situational context play a significant role in financial decision-making, particularly in the evaluation of fixed asset investments. The practical implications of this study highlight the importance of developing information strategies and managerial controls in the long-term investment decision-making process.
Financial Distress As a Mediator Between Capital Structure, Earnings Management, and Tax Aggressiveness Wardhana, Rony; Anam, Saiful; Nur Lailiyatul Inayah; Teodora Winda Mulia; Roy Budiharjo; Heru Tjaraka
Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i3.2893

Abstract

Purpose: This study explores how capital structure, earnings management, and financial distress influence tax aggressiveness among manufacturing firms on the Indonesia Stock Exchange. Amid increasing tax regulations and levies, this research provides critical insights. Methodology/Approach: Using a quantitative explanatory research approach, the study analyses secondary data from financial statements of 41 purposively sampled manufacturing firms. Findings: Capital structure significantly impacts financial distress and tax aggressiveness, whereas earnings management does not significantly impact either variable. Interestingly, financial distress mediates the relationship between capital structure and tax aggressiveness, but does not mediate the relationship between earnings management and tax aggressiveness. Lastly, financial distress has a significant positive effect on tax aggressiveness. Practical Implications: Findings help firms optimise financial strategies and assist regulators in curbing aggressive tax practices. Originality/Value: This study underscores financial distress as a crucial mediator in corporate tax strategies within the manufacturing sector.
The Influence of Pentagon Fraud on Financial Reporting Fraud Darmasaputra, Gerardus Alan; Mulia, Teodora Winda
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8041

Abstract

Financial statement fraud involves the intentional alteration of financial records by management or related individuals to distort the company’s true financial position, with the purpose of misleading stakeholders for either personal gain or organizational advantage. This research explores the combined and separate effects of several variables including financial stability, external pressure, financial targets, opportunities, changes in auditors and directors, as well as the display of the CEO’s photograph on the likelihood of financial statement fraud among infrastructure firms listed on the Indonesia Stock Exchange during the 2019–2023 period. The research population includes all infrastructure firms publicly traded on the IDX during that period, from which 145 company-year observations were obtained using a purposive sampling approach. The study employs descriptive statistical analysis and logistic regression techniques, with data processed using SPSS version 27. The results indicate that the collective impact of all investigated variables shows a statistically significant association with the occurrence of financial statement fraud. On an individual level, opportunity and auditor turnover have a positive and significant influence on fraudulent activities. In contrast, financial stability, external pressure, financial targets, and the presence of the CEO’s photo do not demonstrate a meaningful effect on the probability of fraud. Future investigations are encouraged to incorporate alternative proxy variables such as audit opinions or total accruals to better explore the dimensions of the Fraud Pentagon in the context of financial misreporting.
PENGARUH MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN PENGUSAHA KENA PAJAK PADA LOKASI PUSAT BISNIS dan PERDAGANGAN DI KAWASAN TANJUNG PERAK SURABAYA Tjendraputra, Haiwei; Purwanto, Marini; Mulia, Teodora Winda
Jurnal Akuntansi Kontemporer Vol. 6 No. 2 (2014)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v6i2.2570

Abstract

Tax is the main source of State revenues that are used for government financing and development. However, nowadays many cases occurred in the field of taxation in terms of compliance related tax payments. Not only the State apparatus that acts to wayward against the payment of taxes, even personal taxpayers is also not uncommon for tax evasion. One of the ways that can be done to minimize such cases is through increased taxpayer compliance. This research aims to analyze the influence of modernization of tax administration sys-tem of the level of compliance of employers taxable. The independent variables are taken is the modernization of tax administration sys-tem which includes the organizational structure, service quality, facilities services using information technology, and the code of con-duct. The respondents of the research is that there is a taxable entrepreneur in the city of Surabaya. Sampling method using snowball sampling. Research on the data analysis techniques using multiple linear regression test, and the data obtained were processed using the SPSS statistical software. The results of this research indicate that the modernization of organizational structure of taxation and modernizing the service quality has no effect against a compliance level of taxable entrepreneur in the city of Surabaya. Whereas mod-ernization of the facilities services using information technologies and the modernization of the code of conduct compliance rate to taxa-ble entrepreneur in the city of Surabaya. This indicates that although there has been a renewal of the organizational structure and the quality of service from the tax office would not increase taxable bussinessman compliance.
PENGARUH REWARD, PROFESIONALISME PROFESI, DAN MORAL TERHADAP INTENSITAS AUDITOR INTERNAL MELAKUKAN WHISTLEBLOWING Elimanto, Lie Sugiono; Mulia, Teodora Winda
Jurnal Akuntansi Kontemporer Vol. 8 No. 1 (2016)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v8i1.2579

Abstract

At this time a lot of fraud in the company that carried out by one or several people, either for personal benefit or the benefit of the company. Generally internal auditor is obliged to find and report fraud, but whistleblowing can be done by various profession-als who know about the cheating that occurred. Reward, the professionalism of the profession, and morals are three of the many things that affect a person's intention to report the fraud he knows. Reward will generally make a person interested to report fraud, attracted by the rewards that will be obtained. Professionalism profession would make one report fraud, because they feel it is an obligation of duty. High morals would make someone do something right, as reported fraud occurring. Based on the respond-ents coming from the internal auditor in Surabaya, the result that the professionalism of the profession and moral influence the intensity of the internal auditor to conduct whistleblowing, while the reward has no effect on the intensity of the internal auditors do whistleblowing, on industrial property and real estate.
PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI DAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL PEMODERASI Sentosa, Aylicia; Purwanto, Marini; Mulia, Teodora Winda
Jurnal Akuntansi Kontemporer Vol. 5 No. 1 (2013)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v5i1.2613

Abstract

The budget is important in the company. Companies need to develop a budget to determine the company's strategic plan is usually done by the top management. Usually can cause stiffness in the control of the budget. To anticipate the company's participa-tory budget needed to motivate subordinates performance. Therefore, it is necessary to support participatory budgeting organiza-tional commitment and leadership style. This study discusses the effect of budgetary participation on managerial performance through organizational commitment and leadership style as a variable pemoderasi. Object of this study is the branch leaders, manag-ers, accountants, bank marketing section in Surabaya. Data collection methods used in this study is a questionnaire method. Data were obtained from questionnaires by the number of data entry by 65 respondents. The results of this study indicate that the first hypothesis test results showed significant positive budgetary participation on managerial performance. Second, the moderating effect of organizational commitment in the budgetary participation will not have a positive and significant impact on managerial perfor-mance. Third, the moderating influence of leadership style budgetary participation will have a positive and significant impact on managerial performance.
Company’s internal characteristics, environmental uncertainty, the use of accounting information, and the performance of SMEs Lasdi, Lodovicus; Winda Mulia, Teodora
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.270

Abstract

Accounting information allows management to implement strategies and operational activities which are necessary to achieve the objectives of the organization as a whole, including on Small and Medium Enterprises (SMEs). Many SMEs have difficulty in understanding the accounting information well, whereas the accounting information plays an important role in creating the flow of financial information to support sur- vival or going concern of the SMEs. This study has two objectives. First, to determine the effect of knowledge of accounting, business scale, business experience, and types of businesses on the use of accounting information with the environmental uncertainty as a moderating variable on SMEs in Surabaya and Sidoarjo, second, to determine the effect of the use of accounting information on the performance of SMEs. The result shows that knowledge of accounting, business scale, and business experience affect the use of accounting information. However, the variable of type of business does not affect the use of accounting information. The result of hierarchical regression analysis shows that the variable of environmental uncertainty strengthens the efffect of the variables of knowledge of accounting, business experience, and type of business on the use of accounting information. However, the environmental uncertainty does not strengthen the effect of business scale on the use of accounting information. The test result also shows that the use of accounting information can improve the performance of SMEs.
Co-Authors Ancilia Salvatory Glorystefin Tafaib Bahtiar Effendi Darmasaputra, Gerardus Alan Elimanto, Lie Sugiono Fauzananda Musrady, Raihan Aqil Helen Sylviana Heru Tjaraka IRENE NATALIA Leny Suzan Lodovicus Lasdi Mahardika, Dewa Margani Pinasti Nur Lailiyatul Inayah Petta, Catherine Cynthia Monica Purwanto, Marini Rony Wardhana Roy Budiharjo Saiful Anam Sentosa, Aylicia Tafaib , Ancilia Salvatory Glorystefin Tasya Raphaela Tjendraputra, Haiwei Toto Warsoko Pikir Veronica Widyana Putri Vivian Angelina Soegiharto Wibowo Widyana Putri, Veronica