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All Journal Jurnal Ekonomi JURNAL PENGABDIAN KEPADA MASYARAKAT Journal of Economic, Bussines and Accounting (COSTING) Jurnal Aplikasi Akuntansi Jurnal Riset Akuntansi Kontemporer Journal of Social Research COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi Trisakti Media Riset Akuntansi Auditing & Informasi
Juniati Gunawan
Universitas Trisakti
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Kualitas Manajer Pajak Terhadap Penghindaran Pajak Dengan Etika Machiavellian Sebagai Pemediasi Estralita Trisnawati; Roy Sembel; Juniati Gunawan; 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 avoidance of manufacturing industry firms listed on the Indonesia Stock Exchange with machiavellian 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.
SUSTAINABILITY BLUE DISCLOSURES: INDEX DEVELOPMENT AND PRELIMINARY IMPLEMENTATION Derry Wanta; Juniati Gunawan
JRAK Vol 13 No 2 (2021): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v13i2.4473

Abstract

The aim of this paper is to develop a sustainability blue disclosure index and evaluating the implementation to provide preliminary findings through the information disclosed in annual reports. This disclosure considers blue economy activities namely Sustainability Blue Disclosures (SBD). A qualitative approach was applied in this study by the content analysis method. This research uses saturated sampling, taken all available annual reports from the listed fisheries and marine companies from 2015 to 2019 at the Indonesia Stock Exchange. These results may indicate that the companies are in the early stage to understand sustainability issues, including the availability and quality of raw materials, changing of environmental quality, working capital performance, fluctuation of the foreign exchange rate, and demand from the global markets.
TANGGUNG JAWAB SOSIAL, LINGKUNGAN DAN REPUTASI PERUSAHAAN: PENGUNGKAPAN PADA SITUS BANK Juniati Gunawan
Media Riset Akuntansi, Auditing & Informasi Vol. 18 No. 1 (2018): APRIL
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.526 KB) | DOI: 10.25105/mraai.v18i1.2858

Abstract

This research aims to provide evidence on the contents of corporate social and environmental responsibility (CSER) disclosures and company reputation on the three largest Banks (Bank Mandiri, Bank Central Asia and Bank Rakyat Indonesia) in Indonesia. CSER disclosures were measured through content analysis methods from the company’s’ websites, and company's reputation was measured through customer perceptions. The study was conducted through an online survey of 360 customers by undertaken non probability sampling and accidental sampling (convenience sampling). The results show that the majority of respondents agree with a good reputation after reading the Banks’ CSER websites. The dominant information of the Bank’s CSER website are community activities and programs, followed by environmental activities. Respondents stated that the Bank's reputation has been good and by reading the CSER website, the respondents felt more familiar with the Bank's activities. This familiarity adds a sense of customer’s closeness to the Bank. This research provides implementation contributions to the Bank and also provides empirical findings that can be used by other Banks in delivering CSER disclosures on the website. This research enhances to the depth of study in the field of CSER in the Indonesian context and contributes to the new insights for CSER research area. 
RISK DISCLOSURES IN THE MOST ADMIRED COMPANY’S REPUTATION Juniati Gunawan; Criselda Elsa
Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (596.783 KB) | DOI: 10.25105/mraai.v20i2.7628

Abstract

This study aims to examine the influence of risk disclosures on a company's reputation, which was measured by the Indonesia’s Most Admired Company (IMAC) nomination in 2018. The sample applies the whole population registered in the IMAC. There were 133 companies which provided all data required. Using content analysis to calculate risk disclosures as independent variable and company's reputation by the Corporate Image Index (CII) as dependent variable, this study shows that risk disclosures has a significant influence on the company's reputation.The results provide a new perspective on disclosure risk and company’s reputation since previous studies were very limited searching on risk disclosures related to corporate image. Since CII is publicly available, the risk disclosures need to be paid attention to balance the information for the stakeholders. Hence, this study contributes greatly for both academic and practice to understand that risk information may impact the corporate reputation, and therefore, adequate and balance disclosure (negative and positive information) is required.   
TANGGUNG JAWAB LINGKUNGAN, PERTUMBUHAN DAN SIKLUS HIDUP PERUSAHAAN TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Andi Aditya Hardinto; Juniati Gunawan; Idrianita Anis
Media Riset Akuntansi, Auditing & Informasi Vol. 22 No. 2 (2022): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.493 KB) | DOI: 10.25105/mraai.v22i2.13130

Abstract

The research examines the effect of environmental responsibility, growth and company life cycle on cash holding - This study uses secondary data in the 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. Multiple linear regression analysis can be concluded that environmental responsibility has a negative effect on cash holding, growth has a positive effect on cash holding and the company's life cycle in a stagnant stage has a positive effect on cash holding.
PENGARUH BIAYA LINGKUNGAN, KEPEMILIKAN SAHAM MANAJEMEN, DAN PENGAWASAN RISIKO TERHADAP RASIO PENGEMBALIAN EKUITAS SERTA PENGARUHNYA TERHADAP HARGA SAHAM Permana Putra Lesmana; Juniati Gunawan
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14519

Abstract

This research aims to analyze the effect of environmental cost, managerial ownership, risk oversight on return on equity and its effect on share price. The main reason this research is conducted is due to the result of CFA institute survey in 2020 that mainly said 85% of respondent using the environment, social, and governmental factors into investment decision. The survey concluded that the existence of company in the long term is not only for the profit purposes, but also has the responsibility to preserve the environment and social. 126 sampels has been analyzed using the purposive sampling method. The sampels consist of the processing industry based on KBLI 2020 that listed on Indonesia Stock Exchange during 2018-2020 period. Financial statements, annual report, and sustainability report are used to analyze the variables with structural equation modeling-partial least square (SEM PLS). The results show that environmental cost has a positive and significant effect on return on equity, managerial ownership has a negative and significant effect on return on equity, return on equity has a positive and significant effect on share price, and ratio on equity are able to mediate the effect of environmental cost and managerial ownership on share price.
THE INFLUENCE OF RISK GOVERNANCE ON COMPANY PERFORMANCE Rina Melsyawati; Juniati Gunawan; Idrianita Anis
JRAK Vol 14 No 2 (2022): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v14i2.5195

Abstract

Banking can give an impact on the economic sector's improvement; if the banking sector is healthy, a nation's financial industry can also be regarded as beneficial. The OJK study indicates a decrease in bank credit compared to the previous year when it reached 11.7 per cent. This study aims at elucidating the empirical evidence that risky governance affects the performance of financial and banking firms. Panel data regression was used to analyze the data, and the sample consisted of banks listed on the IDX from 2017-2020. The findings of this study demonstrated that risk governance at the enterprise level, board-level control, and risk governance are affecting firm performance. The effectiveness of this research is that Management-Level RGOV tends to decrease profitability because of the additional costs related to its implementation. Financial regulators may find this a helpful result as feedback to evaluate the effectiveness of regulation and possible future improvements.
Faktor Pengaruh Minat Pengguna Financial Technology pada E-Wallet (Survei pada Pengguna Shopeepay) Aisyani Redita Nur Yuliati; Juniati Gunawan
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 5 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i5.340

Abstract

This study aims to examine the factors that influence individual interest in the use of financial technology. This study uses the Theory of Planned Behavior (TPB) by examining several factors according to the theory taken. In this study, only 6 interest factors were filtered from several studies, the reason being that it refers to previous research which generally uses the Theory of Planned Behavior (TPB). Research data obtained from the results of online questionnaire collection. The sampling technique used probably sampling method with simple random sampling technique with a total sample of 148 people. The results of this study indicate that the variables of user convenience, social influence, security, usability, trust and promotion are proven to affect individual interest in the use of financial technology. Hypothesis testing in this study uses a structural model (Inner Model) with the SmartPLS application
GREEN BUILDING BERBASIS TEKNOLOGI UNTUK PRODUKTIVITAS YANG LEBIH HIJAU: MANFAAT DAN TANTANGAN Dian Widiyati; Juniati Gunawan; Etty Murwaningsari
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 29, No 2 (2023): APRIL-JUNI
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v29i2.44442

Abstract

Bangunan hijau adalah bagian penting dari konsep keberlanjutan. Desain bangunan hijau dilakukan sedemikian rupa sehingga lingkungan dan gaya hidup kita menjadi lebih baik dan ditingkatkan dengan mengurangi pencemaran lingkungan, menggunakan penggunaan sumber daya alam yang efisien dan meningkatkan produktivitas kesehatan. Menggunakan teori difusi inovasi yang berfokus pada pemahaman bagaimana, mengapa dan pada tingkat apa ide dan teknologi inovatif menyebar dalam sistem sosial. Bay View adalah kampus positif air bersih serba listrik dengan salah satu instalasi panas bumi terbesar di Amerika Utara. Kulit surya skala naga pertama dari jenisnya di Bay View dan ladang angin terdekat akan menyalakannya pada energi bebas karbon 90% dari waktu. Sementara, San Francisco telah menjadi pemimpin nasional dalam tuan tanah, pembangun, dan penyewa kantor yang mengadopsi praktik keberlanjutan. Selama bertahun-tahun, standar utamanya adalah LEED dari U.S. Green Building Council. Salesforce Tower meraih leed platinum — level tertinggi. Membangun efisiensi energi adalah kunci untuk mendapatkan keberlanjutan, yang dapat mengurangi emisi CO2 dan menurunkan masalah polusi udara. Konsekuensi yang direncanakan dari bangunan hijau diidentifikasi sebagai manajemen bencana dan keseimbangan lingkungan, sementara, untuk saat ini, gangguan dalam regulasi politik dan lingkungan pasar tidak direncanakan dan negatif. Dalam implikasi biaya untuk bangunan hijau, biaya konstruksi lebih tinggi pada tahap awal, sedangkan siklus hidup dan biaya pemeliharaan lebih murah.
ANALISIS PERINGKAT INDEKS LINGKUNGAN, SOSIAL, DAN TATA KELOLA MENGGUNAKAN CARBON DISCLOSURE PROJECT (CDP) Irene Gunawan; Juniati Gunawan
Jurnal Aplikasi Akuntansi Vol 7 No 2 (2023): Jurnal Aplikasi Akuntansi, April 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v7i2.205

Abstract

Penelitian ini bertujuan untuk melakukan analisis peringkat indeks Lingkungan, Sosial, dan Tata Kelola (LST) bagian perubahan iklim, serta memberikan rekomendasi perbaikan atas inisiatif perubahan iklim untuk Perusahaan Z. Bertambahnya jumlah perusahaan yang memiliki inisiatif perubahan iklim, mengharuskan adanya lembaga yang melakukan penilaian akan pengungkapan inisiatif perubahan iklim perusahaan (Carbon Disclosure Project (CDP), Sustainalytics). Penilaian diperlukan untuk memberikan kepastian bahwa inisiatif yang diungkapkan sudah dilakukan perusahaan dan memiliki dampak bagi pengurangan perubahan iklim. Penelitian ini dilakukan melalui observasi dan desk study dengan menganalisis jawaban peringkat indeks LST Perusahaan Z. Indeks LST ditentukan dengan menilai indeks CDP, benchmark jawaban CDP Perusahaan Z dengan perusahaan di Industri yang memiliki produk serupa, analisis kekurangan pengungkapan indeks CDP Perusahaan Z tahun 2021, dan memberikan saran/rekomendasi perbaikan untuk Perusahaan Z terkait pengungkapan data pada peringkat CDP. Berdasarkan analisis, nilai peringkat CDP Perusahaan Z kurang maksimal disebabkan karena belum melakukan pengukuran emisi, belum melakukan verifikasi perhitungan emisi dengan pihak ketiga, tidak menjawab pertanyaan sesuai metodologi, belum memiliki target terkait Science Based Target (SBT), dan belum menghitung dampak finansial dari risiko dan peluang perubahan iklim. Rekomendasi yang diberikan adalah melakukan perhitungan emisi sesuai dengan metodologi (berdasarkan aktivitas bisnis, fasilitas bisnis, dan produk), verifikasi perhitungan emisi dengan pihak ketiga, menyesuaikan jawaban dengan standar metodologi, membuat target yang selaras dengan SBT, dan menghitung dampak finansial dari risiko, serta peluang perubahan iklim
Co-Authors Aisyani Redita Nur Yuliati Andi Aditya Hardinto Criselda Elsa Daffa Aulia Albani Derry Wanta Estralita Trisnawati Etty Murwaningsari Idrianita Anis Irene Gunawan Permana Putra Lesmana Rina Melsyawati Roy Sembel Waluyo Wazirul Luthfi Widiyati, Dian