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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Manajemen Atma Jaya JURNAL PENGABDIAN KEPADA MASYARAKAT Accounting Analysis Journal International Research Journal of Business Studies (E-Journal) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Pendidikan dan Konseling Studi Akuntansi dan Keuangan Indonesia (SAKI) Journal of Entrepreneurship & Business Jurnal Manajemen EQUILIBRIUM : JURNAL BISNIS DAN AKUNTANSI (EJBA)
Irenius Dwinanto Bimo
Universitas Katolik Indonesia Atma Jaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Strategi, Struktur, dan Proses Organisasi: Review terhadap Model Miles Dan Snow Nilawati, Levi; Silalahi, Engelbertha E.; Bimo, Irenius Dwinanto; Sulistyaningsih, Endang
EQUILIBRIUM - Jurnal Bisnis dan Akuntansi Vol. 17 No. 2 (2023): EQUILIBRIUM - Jurnal Bisnis dan Akuntansi (EJBA)
Publisher : Universitas Kristen Immanuel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61179/ejba.v17i2.512

Abstract

Keselarasan antara kinerja manajemen dan proses organisasi yang dikembangkan untuk mengkoordinasikan dan mengendalikan teknologi memberikan kontribusi bagi kelangsungan hidup organisasi. Proses asosiasi tersebut dapat terjadi melalui tiga proses yaitu seleksi alam, seleksi rasional dan seleksi strategis. Child dalam Miles dan Snow (2003) berpendapat bahwa proses penyelarasan yang paling akurat adalah pendekatan pilihan strategis, karena struktur organisasi hanya sebagian ditentukan oleh kondisi lingkungan, pendekatan artikel ini menekankan peran pembuat keputusan senior yang bertindak sebagai penghubung utama antara organisasi dan lingkungannya. Empat tipe bentuk stabil organisasi seperti defender, prospector, analyzer, dan reactor. Disamping itu, dengan mempertimbangkan posisi organisasi di kuadran I, II, III atau IV strategi adaptasi dapat didefinisikan sebagai formulasi sukses dan implementasi strategi. Eksistensi evolusi dari teori manajemen juga akan mempengaruhi pengambilan keputusan. Selain itu, strategi dan struktur campuran juga memiliki tantangan seperti kompleksitas manajemen dan koordinasi yang lebih tinggi, resiko terjadinya konflik yang dapat menghambat pelaksanaan strategi dan mencapai tujuan organisasi. Kesimpulannya, peran pembuat keputusan sangat penting dalam menghadapi perubahan lingkungan dan memastikan adaptasi organisasi yang tepat. Mereka harus mampu mengenali perubahan yang signifikan, menganalisis peluang dan risiko, serta mengambil keputusan strategis yang sesuai dengan tipe bentuk stabil organisasi yang ada (defender, prospector, analyzer, dan reactor). Pemanfaatan teknologi sebagai alat untuk mendukung strategi dan adaptasi juga menjadi bagian penting dari peran pembuat keputusan dalam lingkungan bisnis yang dinamis.
DOES INTELLECTUAL CAPITAL IMPROVE FIRM PERFORMANCE IN AN UNCERTAIN ENVIRONMENT? Leslie, Felita Fiorella; Bimo, Irenius Dwinanto; Ismoyo, Thomas Ulun
Jurnal Akuntansi Multiparadigma Vol 15, No 2 (2024): Jurnal Akuntansi Multiparadigma (Agustus 2024 - Desember 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.2.21

Abstract

Abstrak - Apakah Modal Intelektual Meningkatkan Kinerja Perusahaan dalam Lingkungan yang Tidak Pasti? Tujuan Utama – Studi ini bertujuan untuk menguji dampak modal intelektual terhadap kinerja karena efek moderasi ketidakpastian lingkungan.Metode - Penelitian ini menggunakan metode regresi panel. Sampel penelitian adalah perusahaan perbankan mulai tahun 2018-2022.Temuan Utama – Modal intelektual terbukti meningkatkan kinerja perusahaan. Semakin berkualitas modal intelektual, semakin baik kinerja perusahaan. Meskipun demikian, tidak ditemukan efek ketidakpastian lingkungan terhadap pengaruh pengungkapan modal intelektual dengan kinerja keuangan.Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan teori RBV dalam menjelaskan fenomena bisnis. Di sisi lain, studi ini mengungkapkan agar perusahaan di era industri 4.0 perlu memperkuat modal intelektual untuk meningkatkan kinerja.Kebaruan Penelitian – Penelitian ini menambahkan ketidakpastian lingkungan sebagai faktor eksternal yang mempengaruhi modal intelektual terhadap kinerja. Abstract - Does Intellectual Capital Improve Firm Performance in an Uncertain Environment?Main Purpose - This study examines intellectual capital's impact on performance by considering the moderating effect of environmental uncertainty.Method - This study employs the panel regression method. The sample is banking companies from 2018-2022.Main Findings - Intellectual capital is proven to improve company performance. The higher the quality of intellectual capital, the better the company's performance. However, environmental uncertainty does not affect intellectual capital disclosure's effect on financial performance.Theory and Practical Implications - This study demonstrates the RBV theory in explaining business phenomena. On the other hand, this study suggests that companies in the industrial 4.0 era need to strengthen their intellectual capital to improve their performance.Novelty - This study adds environmental uncertainty as an external factor that affects intellectual capital performance.
The Effect of Sustainability Reports on FirmValue with Institutional Ownership as a Moderating Variable Putri , Antonietha March Natasya; Bimo, Irenius Dwinanto; Sulistyaningsih, Endang
Journal of Entrepreneurship and Business Vol. 5 No. 3 (2024): Journal of Entrepreneurship and Business (October)
Publisher : Program MM Universitas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jeb.v5i3.6490

Abstract

Purpose: This research wants to enrich research that studies the effect of sustainability reporting on company performance, which is still inconsistent. In addition, this study considers the supervisory mechanism factor in the form of institutional ownership to determine whether the effect of sustainability reporting on company performance is different in companies with high institutional ownership and companies with low institutional ownership. Method: The study utilized purposive sampling to select companies listed on the Indonesia Stock Exchange (IDX) that consistently published both sustainability and financial reports from 2017 to 2020, resulting in a sample of 39 companies. For hypothesis testing, the research employed the STATA 17 software, followed by methods such as descriptive analysis, panel data regression analysis, determination of coefficients, and tests for both simultaneous and partial significance. Result: Sustainability reporting positively influences firm value. This study found that institutional ownership moderates the effect of sustainability reporting on firm value. Future research should focus on examining companies within similar sectors to yield more reliable results concerning how sustainability reports affect firm value, considering the specific characteristics of companies across different industry.
Faktor-faktor yang Memengaruhi Audit Report Lag pada Sektor Consumer Cyclicals Brenda, Brenda; Setiawan, Temy; Bimo, Irenius Dwinanto
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2019

Abstract

Studi ini memiliki tujuan untuk mengevaluasi dampak dari keahlian dan frekuensi pertemuan audit committee, serta reputasi Kantor Akuntan Publik (KAP) terhadap audit report lag. Studi ini memanfaatkan data sekunder yang diekstraksi dari laporan keuangan tahunan perusahaan di sektor consumer cyclicals yang terdapat di Bursa Efek Indonesia (BEI) selama periode 2021 hingga 2023. Metode regresi data panel dipakai untuk menguji hubungan antar variabel. Hasil dari studi ini memperlihatkan keahlian komite audit yang tidak mempunyai pengaruh signifikan terhadap ARL. Sementara itu, frekuensi pertemuan dari komite audit menunjukkan pengaruh negatif signifikan, yang menunjukkan bahwasanya peningkatan frekuensi pertemuan komite audit berhubungan dengan percepatan dalam penerbitan laporan audit. Reputasi Kantor Akuntan Publik (KAP) juga memiliki pengaruh negatif yang signifikan terhadap keterlambatan laporan audit, yang menunjukkan bahwasanya perusahaan yang diaudit oleh KAP dengan reputasi yang lebih baik cenderung mengalami waktu keterlambatan laporan audit yang lebih singkat.
Pengaruh PENGARUH JUMLAH KOMISARIS INDEPENDEN PADA NILAI PERUSAHAAN DENGAN EFISIENSI PERUSAHAAN SEBAGAI VARIABEL MODERASI: STUDI PADA SEKTOR PERBANKAN DI INDONESIA Prawirosaputro, Bima; Bimo, Irenius Dwinanto
Jurnal Manajemen Vol. 22 No. 1 (2025): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v22i1.6288

Abstract

This study aims to analyze the influence of the number of independent commissioners on company profitability with operational efficiency as a moderating variable. The study focuses on the banking sector in Indonesia listed on the Indonesia Stock Exchange for the years 2016-2020. The sample analyzed consists of 37 banks with 167 observations over 5 years. This study conducted hypothesis testing through panel data regression analysis processed using the STATA 17 statistical program. From the panel data regression analysis results, it can be concluded that the number of independent commissioners significantly positively impacts company profitability. It was also found that operational efficiency significantly moderates the relationship between the number of independent commissioners and company profitability.
Pengaruh PENGARUH JUMLAH KOMISARIS INDEPENDEN PADA NILAI PERUSAHAAN DENGAN EFISIENSI PERUSAHAAN SEBAGAI VARIABEL MODERASI: STUDI PADA SEKTOR PERBANKAN DI INDONESIA Prawirosaputro, Bima; Bimo, Irenius Dwinanto
Jurnal Manajemen Vol. 22 No. 1 (2025): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v22i1.6288

Abstract

This study aims to analyze the influence of the number of independent commissioners on company profitability with operational efficiency as a moderating variable. The study focuses on the banking sector in Indonesia listed on the Indonesia Stock Exchange for the years 2016-2020. The sample analyzed consists of 37 banks with 167 observations over 5 years. This study conducted hypothesis testing through panel data regression analysis processed using the STATA 17 statistical program. From the panel data regression analysis results, it can be concluded that the number of independent commissioners significantly positively impacts company profitability. It was also found that operational efficiency significantly moderates the relationship between the number of independent commissioners and company profitability.
Religiosity as a Moderator in the Relationship between Business Ethics and Sustainable Business Practices with Consumer Perceptions of Creative MSMEs Setiawan, Temy; Bwarleling, Theresia Hesti; Bimo, Irenius Dwinanto
Jurnal Aplikasi Manajemen Vol. 23 No. 2 (2025)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2025.023.2.07

Abstract

Business ethics and sustainable business practices are important factors in building consumer trust and loyalty, especially in the context of sustainability and social responsibility. Religiosity is considered a moderating factor because the moral and ethical values held by consumers can influence their evaluation of a business. This study aims to analyze the influence of business ethics and sustainable business practices on consumer perceptions of Micro, Small, and Medium Enterprises (MSMEs) in the creative sector, with religiosity as a moderating variable. This study employs a quantitative approach, focusing on the population of consumers of MSMEs in the Creative Sector of Cimahi City, with a sample of 150 individuals whose data were collected through questionnaires. Path analysis techniques are used to evaluate direct and indirect relationships between variables. The results of the study indicate that business ethics and sustainable business practices influence consumer perceptions, where MSMEs in the creative sector in Cimahi City can apply ethical and sustainable principles to improve their business trust and image. In addition, the variable of religiosity plays a significant role in moderating the relationship between business ethics and sustainable business practices on consumer perceptions, indicating that religious values can enhance the impact of the business strategy implemented.
THE EFFECT OF PSAK 71 COMPARED TO PSAK 55 ON NET PROFIT, CAR, AND LDR IN BANKING COMPANIES IN INDONESIA Herjanto, Celina Angeline; Bimo , Irenius Dwinanto
Jurnal Akuntansi Vol 19 No 2 (2025): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v19i2.5219

Abstract

The implementation of PSAK 71 has been effective since January 1, 2020, replacing PSAK 55. The primary difference between the two standards lies in the calculation method for the Allowance for Impairment Losses, where PSAK 71 adopts the expected credit loss (ECL) model, which is more proactive than the loss incurred model (LIM) applied in PSAK 55. This study aims to analyze the differences in net profit, capital adequacy ratio (CAR), and loan-to-deposit ratio (LDR) in 46 banking companies in Indonesia during the 2019–2021 period. Secondary data were used, and the analysis was conducted using SPSS. While the initial analysis applied the paired sample t-test, the Shapiro–Wilk normality test indicated that all variables were not normally distributed; therefore, the Wilcoxon signed-rank test was employed. The results reveal that net profit differs significantly between 2019 and 2020, but shows no significant difference between 2019 and 2021. CAR does not differ significantly between 2019 and 2020, but differs significantly between 2019 and 2021. LDR shows no significant differences in both year-to-year comparisons. These findings indicate that the impact of PSAK 71 varies across financial indicators, with the strongest effect observed on net profit during its first year of implementation.
Co-Authors Adji Pratikto Benediktus Elnath Aldi Brenda, Brenda Bwarleling, Theresia Hesti Delfy, Delfy Efendi Efendi Endang Sulistyaningsih Endang Sulistyaningsih Engelbertha Silalahi Gong Qian Qi Gracella Prisilla Herjanto, Celina Angeline Lanny Santoso Leslie, Felita Fiorella Levi Nilawati Maria Magdalena Wahyuni Inderawati Prawirosaputro, Bima Putri , Antonietha March Natasya Situmorang, Dion Stevanus Pangestu Temy Setiawan, Temy Teresia Angelia Kusumahadi Thomas Ulun Ismoyo Yanuar Nanok Zakarias, Kelvin Lovender