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All Journal The Indonesian Accounting Review Balance Vocation Accounting Journal Jurnal Akuntansi Bisnis Accounting Profession Journal (APAJI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Kewirausahaan Indonesian Management and Accounting Research

Devica Pratiwi

Universitas Bunda Mulia

Author-ID : 1108558

Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 8 Documents Claim Missing Document

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Articles

Creating Shared Value (CSV) based on the system in yoga related to corporate awareness in the practice of Corporate Social Responsibility (CSR) Devica Pratiwi
The Indonesian Accounting Review Vol 11, No 1 (2021): January - June 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i1.1929

Along with the changing time, CSR activities carried out by companies currently have been able not only to improve the welfare of the community but also to create shared value. In this concept, companies must be aware that creating shared value (CSV) is able to produce benefits to be shared and is more than just focusing on social responsibility. Companies should not only take corrective actions, but also reorganize the business strategies they use starting from the stages of planning and production to the stage of distribution to the end consumer, while still considering the factors of the company (economy), human and environment, or often referred to as the triple bottom line (profit, people, planet). This study aims to observe the development and disclosure of CSV in companies by using sustainability reports based on the system in yoga. Judging from the type of data, the approach used in this study is a qualitative descriptive approach. The research data used is the Sustainability Reports of Coca-Cola Company, Ltd., Nestle, and PT. Unilever Indonesia, Tbk for 2018. The results of this study show that the three companies have implemented CSV activities which are expressed in 5 Yamas Yoga: Ahimsa/non-violence; Satya / truthfulness / non-falsehoods; Asteya / honesty, non-stealing; Brahmacharya / Self-control; and Aparigraha / non-possessiveness, non-greediness. not expecting, asking, or accepting inappropriate gifts from any person.

Akuntansi Sebagai Pilihan Milenial Yovita Ariani; Devica Pratiwi; Monica Indriana; Monica Indriani
Balance Vocation Accounting Journal Vol 4, No 1 (2020): Balance Vocation Accounting Journal
Publisher : Universitas Muhammadiyah Tangerang

Keinginan untuk mengaktualisasikan diri akan mempengaruhi gaya hidup dan keputusan penting termasuk jurusan studi dalam perkuliahan. Jika dihubungkan dengan revolusi industri, maka adalah masuk akal jika seorang pelajar memilih jurusan yang terkait bidang teknologi tetapi berdasarkan data sebelumnya jurusan akuntansi masih menduduki peringkat 3 (tiga) besar. Adanya perbedaan antara kondisi lingkungan industri dengan keputusan pelajar memilih program studi akuntansi inilah yang memberikan tanda tanya tentang faktor-faktor apa saja yang mempengaruhi keputusan seorang pelajar dalam memutuskan program studi yang dipilih. Unit analisa dalam penelitian ini adalah individu mahasiswa/i. Sample yang digunakan pada penelitian ini adalah mahasiswa/i Universitas X, jurusan akuntansi. Analisa data bersifat statistik dengan pendekatan PLS-SEM menggunakan perangkat lunak SmartPLS. Penelitian menghasilkan bahwa dimensi pencarian informasi dan evaluasi biaya dapat menjelaskan variabel dependen yaitu keputusan milenial dalam memilih jurusan akuntansi. Variabel independen yaitu ekspektasi karir dan karakteristik pribadi memiliki hubungan yang positif dalam keputusan para milenial memilih jurusan akuntansi sedangkan variabel persepsi tidak memiliki hubungan negative terhadap pemilihan program studi.

THE ROLE OF CORPORATE GOVERNANCE ON FINANCIAL STATEMENT QUALITY AND INVESTOR REACTION Devica Pratiwi; Syane Mulyawan; Zefanya Evans Lino
Dinasti International Journal of Economics, Finance & Accounting Vol 1 No 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i1.202

The purpose of this paper is to examine the effect of the number of boards of directors, boards of commissioners, audit committees, the background of the audit committee on the quality of financial statements and the reaction of investors with ROA as a control variable. The population in this study is the annual report of banking company listed on the Indonesia Stock Exchange on 2018. The analysis method in this study is the multiple linear regression analysis using SPSS. Based on simultaneous test results, the number of boards of directors, boards of commissioners, audit committees, the background of the audit committee have a significant influence on the investor's reaction to ROA as a control variable, but had no effect on the quality of financial statements.

ANALISIS LAPORAN KEUANGAN DI ERA DIGITAL Devica Pratiwi
Jurnal Pengabdian dan Kewirausahaan Vol 5, No 1 (2021): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v5i1.2721

ABSTRACT The rapid development of technology and increasingly high business competition poses a challenge for business people to always be quick and responsive to changes in order to decide on effective strategies to survive in the increasingly tight business world of the industrial world. In the world of accounting, a growing issue of the role of accountants will be replaced by technology. There was a shift in the function of the accountant from working manually to digitization in preparing financial reports and analysis based on the financial information generated. This service activity was carried out on March 16, 2020 in the computer lab room of Bunda Mulia University which consisted of Atisa Dipamkara Tangerang Vocational School students. The event took place from 09.00 - 11.00 starting with the introduction of accounting software, namely Accurate, the available tools and how to operate Accurate to produce financial reports quickly and accurately. Then the explanation is continued by reading the results of the financial statements to determine the merits of the company's performance in a certain period. The results of this activity can be seen from the enthusiasm of the participants with a discussion of questions and answers regarding accounting software and its comparison with the software they have studied at school, then asking about what financial information can be generated from the software and how to prepare accounting information to read the results in easy to understand. The implication of this service activity is that it can provide awareness for participants to be skilled in using technology in preparing financial information and developing soft skills as prospective accountants in communicating this information to interested parties.

PENGARUH BIAYA CORPORATE SOCIAL RESPONSIBILITY (CSR COST) BERDASARKAN MOTIF KEUANGAN, MOTIF ETIKA, DAN MOTIF ALTRUISTIK TERHADAP CORPORATE FINANCIAL PERFORMANCE Markus Djohan Utama; Devica Pratiwi
Jurnal Akuntansi Bisnis Vol 9, No 1 (2016): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

This research aimed to determine the effect of CSR cost that the company paid for community, social, environment, etc. based on financial motive, ethic motive and altruistic motive simultaneously or partial, on the ROE and ROS of company.The research is quantitative research with the help of IBM SPSS Software 21 version with regression analysis. Population of this research is manufactured company listed on the Indonesia Stock Exchange (BEI) in the period 2011-2014. Samples were collected by purposive sampling method and 10 companies are used for this research.The result of the test is CSR cost based on ethic motive have a positive significant effect on ROE and ROS (sig. < 0,05). However, both CSR cost based on financial motive and altruistic motive have no-significant effect on ROE and ROS (sig. > 0,05). For the future research, the researcher recommend that the company which listed on Indonesia Stock Exchange are more transparent and detailed information on the CSR include the activities, the CSR target, the cost that company spend and all the other data about CSR. Then, the company which do the CSR investment and transparent with the CSR report can attract other potential investor for the company, so that can make a positive effect on the financial statement.Keywords: CSR Motive, Financial Motive, Ethic motive, Altruistic Motive

PENGARUH PENERAPAN MANAJEMEN RISIKO TERHADAP KINERJA KEUANGAN INDUSTRI PERBANKAN Devica Pratiwi; Budi Kurniawan
Jurnal Akuntansi Bisnis Vol 10, No 1 (2017): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

The role of the large banking industry in the Indonesian economy affects banking governance, where prudence is strongly emphasized. Such caution is a reflection of the attitude of responsibility towards the trust given by the community. To address the risks involved in banking operations, risk management is a much-needed solution, which is used to identify, measure, monitor, and control risks arising from bank operations. This study takes independent variables in which NIM as a proxy of interest rate risk, NPL as proxy of credit risk, CAR as solvency & capital risk proxy, and LDR as a liquidity risk proxy. Dependent variable used in this research is financial performance of banking by using profitability ratio that is ROE. The sample of research selected by purposive sampling method get 12 companies that report 3 period of annual report that is year 2013, 2014, and 2015. Analyze technique which is done is by using multiple regression, and the analysis tool is SPSS version 21. The result show that NIM and CAR has significant influence on profitability, while NPL and LDR have insignificant influence.Keywords: risk management, bank performance indicator

Corporate Social Responsibility, Corporate Governance, and Corporate Financial Performance Juniati Gunawan; Devica Pratiwi
Indonesian Management and Accounting Research Vol. 16 No. 1 (2017): Indonesian Management and Accounting Research
Publisher : Universitas Trisakti

This paper aims to analyze the influence of corporate social responsibility disclosures (CSRD) by corporate governance (CG) as a moderating variable on corporate financial performance (CFP). The CSRD were measured by the United Nations Environment Programme (UNEP) items and CG practices were evaluated by the Corporate Governance Perception Index (CGPI). The sample of 108 annual reports from 2011 to 2014, which were listed in the ‘Indonesia Most Trusted Companies Awards’ were analyzed through 2012 to 2015 SWA magazine. The moderated regression test was applied to analyze the corporate social responsibility disclosure (CSRD) to CFP, moderated by CG. The CFP were proxied by return on assets (ROA) and return on equity (ROE). This study reveals that CSRD has a significant positive influence to the company's ROA and ROE, and CG has been found weakening the relation between CSRD in influencing the ROA and ROE.

PENGARUH LEVERAGE, FREE CASH FLOW, UKURAN PERUSAHAAN DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA Chika Wirya Natalie; Devica Pratiwi
Accounting Profession Journal (APAJI) Vol. 5 No. 2 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar

Penelitian ini bertujuan untuk menguji pengaruh leverage, free cash flow, ukuran perusahaan, dan perencanaan pajak terhadap manajemen laba. Variabel pada penelitian ini telah diuji sebelumnya oleh para peneliti terdahulu, namun hasil penelitian yang diperoleh masih menunjukkan ketidakkonsistenan. Oleh sebab itu, maka peneliti tertarik untuk kembali melakukan pengujian. Penelitian ini dilakukan dengan cara dokumentasi dan sumber yang digunakan adalah data sekunder, berupa data laporan keuangan tahunan yang telah diaudit pada perusahaan manufaktur sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 yang dipublikasikan melalui website resmi Bursa Efek Indonesia (BEI) dan website resmi perusahaan. Data-data yang terkumpul kemudian diproses lebih lanjut dengan menggunakan teknik purposive sampling. Data-data tersebut diolah dengan menggunakan software IBM SPSS versi 25. Dalam melakukan penelitian ini, terdapat empat hipotesis yang diajukan. Akan tetapi, hanya satu hipotesis yang diterima. Sedangkan tiga hipotesis lainnya ditolak. Hipotesis pertama yang diterima adalah leverage yang berpengaruh negatif terhadap manajemen laba. Hipotesis kedua, ketiga, dan keempat ditolak, karena secara parsial free cash flow, ukuran perusahaan, dan perencanaan pajak tidak berpengaruh terhadap manajemen laba. Berdasarkan hasil pengujian Adjusted R2 menunjukkan bahwa besarnya pengaruh variabel leverage, free cash flow, ukuran perusahaan, dan perencanaan pajak terhadap manajemen laba adalah 0,122 atau sebesar 12,2%. Sehingga sebesar 87,8% dipengaruhi oleh faktor lain yang tidak ada dalam penelitian ini.

Co-Authors Budi Kurniawan Chika Wirya Natalie Juniati Gunawan Markus Djohan Utama Monica Indriana Monica Indriani Syane Mulyawan Yovita Ariani Zefanya Evans Lino

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