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Lauw Tjun Tjun
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INDONESIA
Jurnal Akuntansi
Published by Universitas Kristen Maranatha
ISSN : 20858698     EISSN : 25984977     DOI : http://doi.org/10.28932/jam
Core Subject : Economy,
Economics, Econometrics & Finance
The scopes of the journal include (1) Management Accounting, (2) Taxation, (3) Financial Accounting, (4) Public Sector Accounting, (5) Accounting Education (6) Information Systems, (7) Auditing, (8) Professional Ethics, (9) Sharia Accounting, (10) Accounting Information Technology.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 350 Documents
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The Effect Of Sustainability Report Disclosure and GCG Toward Firm Value Moderated By Information Asymmetry in CGPI Participants 2012-2015 Pera - Yulianingsih; Memed - Sueb; Dede Abdul Hasyir
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1090

Abstract

Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh pengungkapan laporan keberlanjutan dan GCG terhadap nilai perusahaan yang dimoderasi oleh asimetri informasi pada peserta CGPI 2012-2015. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Sampel adalah berbagai perusahaan yang berpartisipasi dalam CGPI Scoring. Berdasarkan hasil purposive sampling ada 8 perusahaan yang sesuai dengan kriteria selama periode observasi 2012-2015, sehingga ada 32 sampel dalam penelitian ini. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan analisis regresi moderat. Berdasarkan uji statistik, disimpulkan bahwa pengungkapan laporan keberlanjutan berpengaruh positif signifikan terhadap nilai perusahaan, GCG tidak memiliki pengaruh signifikan terhadap nilai perusahaan, asimetri informasi memoderasi pengaruh laporan keberlanjutan terhadap nilai perusahaan, dan asimetri informasi tidak memoderasi pengaruh GCG terhadap nilai perusahaan. Kami menyarankan bahwa peneliti berikutnya untuk menggunakan proxy lain untuk mengukur GCG di samping CGPI tanpa kehilangan kelengkapannya dan dengan tambahan informasi internal dan kualitatif dan untuk memperluas ruang lingkup sampel (tidak terbatas pada peserta CGPI).Kata kunci: Laporan Keberlanjutan, GCG, Nilai Perusahaan, dan Asimetri Informasi.
Pengaruh Kredibilitas Corporate Social Responsibility Terhadap Penilaian Konsumen Meyliana -; Hanny -
Jurnal Akuntansi Vol. 11 No. 1 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i1.1537

Abstract

Corporate Social Responsibility (CSR) is no longer an option but an obligation for companies in Indonesia and it become legal in the form of President Republic of Indonesian’s laws and in the form of Minister of Environment Regulation. Prior studies show that companies which perform well in the CSR implementation will have better financial performance. This is due to the HALO effect where a good corporate CSR performance will gain good credibility in the eyes of consumers so that consumers appreciate it through purchasing the company's products. The test result using a simple linear regression test model shows that there is no influence of the company's CSR credibility as measured by the acquisition of the Corporate Performance Ranking Program (PROPER) on consumer valuation as measured by the company's total annual sales. 72 data observations were obtained from 7 companies listed on the Indonesia Stock Exchange from 2002-2016 and participated in PROPER activities. Keywords: CSR Credibility, PROPER, Consumer’s Valuation
Pengaruh Penerapan Enterprise Risk Management (COSO) Terhadap Nilai Perusahaan:Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Adie Pamungkas
Jurnal Akuntansi Vol. 11 No. 1 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i1.1539

Abstract

In the business world there are lot of uncertainties, every activity carried out or decisions taken always had risks, both small and large. The intelligence of managers, the technological sophistication used even the age of the company will not guarantee success. Today many old companies suddenly go bankrupt, including in Indonesia, the inability of companies to manage risk is the most fatal mistake. This study aims to determine the effect of the application of Enterprise risk management (COSO) on Corporate Value with the Price Book Value (PBV) method.The research method used is descriptive analysis method that is a method that describes what happens to the company based on the facts or events at the company. The author uses a purposive sampling method. The data used is secondary data sourced from annual reports from the 10 best manufacturing companies of the Forbes magazine listed on the Indonesia Stock Exchange for the period 2012-2015. The results of testing the data show that Enterprise risk management has an influence on Company Value. Based on the results of calculations So 4.186 t count> 2.02 t table. While the significant level is 0,000 <0,05. This indicates that ERM has a positive effect on Company Value. Keyword: Enterprise Risk Management: COSO: Corporate Value: Price Book Value (PBV)
Analisis Dan Usulan Strategi Bauran Ritel Food Truck di Kota Bandung Ignatius Bryan Abimanyu Wicaksono; Rakean Tajali Kahfi
Jurnal Akuntansi Vol. 11 No. 1 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i1.1540

Abstract

This study aims to determine the proposed strategic and retail mix for food trucks in the city of Bandung. The research method used in this study is explorative and descriptive research using interviews, surveys using questionnaires and observations. The sample in this study is a food truck that joins the Bandung Food Truck community, has a regular place, and still active in running a food truck retail business and 120 respondents who are consumers who visit and buy food truck products using purposive sampling technique. Data analysis is carried out qualitatively and quantitatively. The results showed that the food truck target market ranged in age from 15 to 25 years, knew the sources of information about food trucks through social media, and important factors in buying food trucks were products and respondents did not agree with the location of food trucks that were easily visible. The strategy carried out to promote through attractive social media adjusts to the times such as discounts, special menus and attractive booths to have a good impact and where food trucks become known and crowded. Keywords: Marketing Strategy, Retail Mix, Food Truck
Hubungan Kausalitas Antara Sektor Keuangan Dan Sektor Riil di Indonesia Fransisca Bernadetta Gunawan
Jurnal Akuntansi Vol. 11 No. 1 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i1.1541

Abstract

Economic activities in the real sector is very important, because it has a strong connection with consumption, jobs, and income. The financial sector has the important task to be an intermediary to facilitate the real sector for obtaining funds. The purpose of this study is to see the causal relationship of the financial sector with the real sector of Indonesia from 1986-2015. By using the VAR (Vector Auto Regression) method, the results show that unemployment and banking sector, unemployment and capital market as well as GDP and banking sector have bi-directional causality pattern, whereas capital market and GDP in Indonesia has a one-way causality pattern. Keywords: Financial Sector, Real Sector, VAR
Pengaruh Nation Branding “Pesona Indonesia” Terhadap Preferensi Tujuan Wisata Masyarakat Kota Bandung Steffi Priani Sugi; Astia Putri
Jurnal Akuntansi Vol. 11 No. 1 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i1.1542

Abstract

Tourism is one industry that has the potential to drive the economy and provide a positive impact on more developed national development. Nation Branding program carried out by the Ministry of Tourism and Creative Economy (Kemenparekraf) to improve the image and attract tourists to various destinations to Indonesians themselves. The research method used in this study is descriptive explanatory method using questionnaires and observations. The sampling method used is nonprobiliy sampling. in the study there are independent or independent variables (X) namely Nation Branding consisting of exports, governance, investment, culture, people, and tourism. The dependent variable (Y) is the preference of the tourist destination.The results showed that the nation branding variable had a significant influence on tourist destination preferences. The independent variable of the most influential nation branding is culture and tourism. The independent variable of the most influential nation branding is culture and tourism. The author recommends to increase the tagline "Pesona Indonesia" with more massive and effective marketing consistently. In addition, it is necessary to have optimal support and cooperation between tourism stakeholders to be in line with what they want to convey by the tagline "Pesona Indonesia". Keywords: Nation Branding, Preferensi Tujuan Wisata, Pesona Indonesia, Indonesia.
Analisa Karakteristik Peminum Teh di Kota Bandung Fernando Leonardo; Nur Imam Taufik; Dwi Rianawati
Jurnal Akuntansi Vol. 11 No. 1 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i1.1543

Abstract

The surplus of tea industries in Indonesia is predicted to reach 56.877 tons in 2020. The decrease in the value of exports and the increase of tea production with a low tea consumption level has been the cause of this phenomenon. One of the ways to prevent this from happening is by improving tea consumption level in Indonesia. This studyaims to determine the characteristics of tea drinkers in the city of Bandung which is one of the major cities in Indonesia. This study uses a descriptive method with a qualitative approach. The number of sample used was 350 tea drinkers in Bandung who were processed using cross tabulation analysis techniques. The results showed that tea drinkers in Bandung were consumers who were in the middle to upper category who were practical people who liked tea in a package with a fresh tea flavor but not too bitter, and refreshing. Keywords: Tea, Targeting, Consumers’ Characteristics
Faktor-faktor Iklan yang Dapat Menarik Penonton Untuk Menonton Iklan Skip-Ads di Youtube Sampai Selesai Anita Chrishanti Puteri Tito; Claudy Gabriella
Jurnal Akuntansi Vol. 11 No. 1 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i1.1544

Abstract

Along with the changing times, technology plays an important role in the marketing world. The increasing use of the internet has led to the shift of marketing using print media into online media. Deployment of marketing strategies can be found through various platforms such as websites and social media. One popular website is used as a means to market your product or service is YouTube. If someone is using YouTube certainly will often encounter many types of ads, but the most common and often comes up is true view in-stream ads that are usually will appear before the video starts. The ad will run for 5 seconds before it was finally has available options for in-skip. The problem that occurs is the lack of enthusiastic viewers to watch ads are marked with the number of viewers that will be to skip even before watching the commercials and this becomes a problem that hurt the company because it can not deliver the message properly. Therefore, researcher will find out the factors that can make viewers watch ads up to completion that are divided by age and gender. The method used in this study is exploratory research and based on the goals of this research it is an applied research because it will be used as a solution to solve the existing problems. The data collection will be done in two (2) methods: literature review and depth interview. The results showed the existence of some differences and some similarities between groups that will be presented in tabular form, analysed in qualitative method. Keyword: Online Advertising, YouTube, True View In-stream Ads, Exploratory Research, Depth Interview
Efektivitas Komite Audit Dan Kualitas Audit Terhadap Earnings Management Pada Perusahaan Terdaftar Di BEI Fany -; Yie Ke Feliana
Jurnal Akuntansi Vol. 11 No. 1 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i1.1545

Abstract

This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression. In addition, this study uses 496 samples of non-financial sector business entities listed on the Indonesia Stock Exchange period 2014-2015. Practice Earning management will be proxied with discretionary accrual. The audit committee will be proxied with the number of audit committees, independent audit committees, audit committee expertise, and frequency of meetings of the audit committee. At audit quality will be proxied with auditor's reputation, industry specialist auditor, and audit tenure. The results show that audit committees and auditor reputation have an affective role in decreasing earning management. The audit committee and industry specialization auditors have no effect on earning management. Similarly, the audit committee and long audit period also no effect on earning management. On the audit committee, audit tenure, and industry specialist auditors have no effect on earning management. However, the auditor’s reputation has a negative effect on earning management. Keywords: Audit Committee, Audit Quality, Earning Management.
Pemeriksaan Operasional Terhadap Aktivitas Produksi Percetakan Koran Pikiran Rakyat Untuk Meningkatkan Efektivitas dan Efisiensi Aktivitas Produksi Felina Kusnakhin; Melissa Isabella Senastra
Jurnal Akuntansi Vol. 11 No. 1 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v11i1.1546

Abstract

Even sometimes called ancient and outdated, in fact, newspaper still being one of news media which is quite favourable. Even though printing activity is almost done automaticaly by machine, printing scheduling still be the challenge for production division. Operational review is a review that should be done to find out wether a company has been running effectively, efficiently, and economically. To make production activity and function run effectively, managers should be able to detect important problems and also can control and oversee the very limited resources. An optimal production isn’t only a timely production, but also a production that can minimize its waste. The research method that’s been used in this research is descriptive study method. There are two data collecting technique which is used in this research, the field research by doing interviews, observations, analysis of company data, and the library research by studying books related to this research. Meanwhile, data processing technique which is used in this research are divided into two parts, quantitative analysis and quantitative analysis to know how much loss in production division caused by waste.The result revealed that production activity in PT PR hasn’t been efective and efficient that makes impact on so many waste. There are various caused of that problems that can be grouped into three factors: plant factor, people factor, and method factor.Some recommendations to improve production’s effectiveness and efficiency by checking the machines thoroughly, provide sepcial space for putting new paper rolls, making production time target, increasing the use of imported double tape, minimizing news revision when the printing activities is almost done, and evaluate overtime activities and monitor normal work time to ensure that every worker is working optimally. Keywords: Review, Production, Waste

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