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All Journal Journal of Applied Finance & Accounting Wiga : Jurnal Penelitian Ilmu Ekonomi Parta: Jurnal Pengabdian Kepada Masyarakat Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan
Lodovicus Lasdi
Universitas Katolik Widya Mandala Surabaya
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 Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, STAKEHOLDER PRESSURE, AND PROFITABILITY ON INTEGRATED REPORTING Lodovicus Lasdi; Elisabeth Listiyani Oematan
Journal of Applied Finance & Accounting Vol. 8 No. 2 (2021): Publish on December 2021
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v8i2.8292

Abstract

This study aims to examine the effect of corporate governance mechanisms, stakeholder pressure, and profitability on integrated reporting, with firm size as a control variable. The research object used is a manufacturing company listed on the Indonesia Stock Exchange (IDX) for the period 2017-2020 with purposive sampling method as a sample collection method. The data analysis technique used is multiple linear analysis. The results showed that independent commissioners and firm size had a positive effect on integrated reporting. Meanwhile, the audit committee has a negative effect on integrated reporting. In addition, stakeholder pressure and profitability are not proven to have an effect on integrated reporting.
Upaya Pengembangan Usaha melalui Maksimisasi Penggunaan Informasi Akuntansi Finansial dan Non Finansial untuk UMKM Wilayah Surabaya Kota Teodora Winda Mulia; Lodovicus Lasdi; Toto Warsoko Pikir; Irene Natalia
PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2018): Juni
Publisher : LPPM, Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.686 KB) | DOI: 10.33508/.v1i1.2291

Abstract

Pengabdian masyarakat ini bertujuan untuk memberikan bimbingan dan pendampingan kepada UMKM. Peserta pelatihan berjumlah 42 pelaku UMKM di wilayah Surabaya dan Sidoarjo. Bidang industri UMKM bervariasi, yaitu industri makanan/minuman, industri stempel, industri kerajinan tangan dan industri lainnya. Banyaknya pertanyaan yang muncul menunjukkan antusiasme peserta terhadap acara ini. Acara ditutup dengan kesimpulan akhir dari peserta dan pemateri bahwa pengelolaan keuangan, pemasaran, dan kemitraan diperluka oleh UMKM untuk mendukung peningkatan kinerja UMKM dalam jangka panjang secara berkesinambungan.
Determinants of The Firm Value in Indonesia Marshelino Boyke Kristanto; Lodovicus Lasdi
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 1 (2021): March 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v11i1.610

Abstract

Companies are no longer only faced with a single bottom line that centers on financial conditions, but companies must adjust to the triple bottom line concept. One form of environmental responsibility for corporate management for stakeholders and shareholders is by disclosing greenhouse gas emissions. Company value is also a very important factor because it can describe the business processes in a company. A high company value will provide a strong interest for investors to buy shares. An increase in stock prices will also increase the value of a company. This study aims to test and obtain empirical evidence regarding the effect of greenhouse gas disclosure, profitability and leverage on firm value. The population of this research is mining sector companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The sample selection in the study using purposive sampling method. The data analysis technique used multiple linear regression. The results of this study indicate that the variable of greenhouse gas disclosure and profitability has a significant positive effect on firm value. The leverage variable does not have a significant effect on firm value, this is because the amount of debt held by the company is not a major concern for investors because investors are more concerned with how management uses the debt effectively and efficiently for use in developing the company
The Effect of Organizational Culture and Good Corporate Governance Mechanism on Human Resource Disclosure Nadya Natalia Rorong; Lodovicus Lasdi
Jurnal Akuntansi dan Keuangan Vol. 22 No. 2 (2020): NOVEMBER 2020
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.069 KB) | DOI: 10.9744/jak.22.2.62-71

Abstract

Human resource is an important and valuable asset to reach competitive advantage for every firms. In the banking and insurance firms, human resource have an important role that is irreplaceable in the operational process of the firms. Human resource disclosure is an activity to disclose information about recruitment process, benefits, training and development program for employee. Therefore, human resource disclosure may provide additional information for the management and all the stakeholders in the development process of decision making. Factors that may affect the human resource disclosure are organizational culture, institutional ownership, and independent commissioner. The objective of this study is to investigate the effect of organizational culture, institutional ownership, and independent commissioner to human resource disclosure. The research’s object are banking and insurance companies that listed in Indonesian Stock Exchange in 2016-2018, there were 55 companies which have been selected by purposive sampling technique. Data were analysed by using multiple regression analysis. Based on the analysis, the results show that organizational culture has positive impact to human resource disclosure. Therefore, institutional ownership and independent commissioner does not affect the human resource disclosure
THE EFFECT OF COMPENSATION SCHEMES, OBEDIENCE PRESSURE, AND SELF-EFFICACY ON BUDGETARY SLACK Dimietry Anastasia; Lodovicus Lasdi
Journal of Applied Finance & Accounting Vol. 9 No. 2 (2022): Publish on December 2022
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v9i2.8291

Abstract

Budgetary Slack is the most common problem when preparing a budget. Budgetary Slack occurs when there is a difference between the number of best budget estimates and the total budget proposed by subordinates. Several factors can affect budgetary slack, including compensation schemes, obedience pressure, and self-efficacy. This experimental study examines and analyzes the effect of compensation schemes, obedience pressure, and self-efficacy on budgetary slack. This experiment used a 2x2x2 between-subject experimental design; participant data was obtained by filling out a google form. Testing of participant data was used using Levene's test and univariate ANOVA. The conclusion is that budgetary slack is affected by the compensation scheme. Therefore, managers should be aware of the benefits and drawbacks of the pay plan that the firm will implement in advance.
Pendampingan Pengisian SPT Tahunan Tahun 2021 Bagi Wajib Pajak Orang Pribadi Dian Purnama Sari; Lodovicus Lasdi; Shanti Shanti; Susanna Hartanto; Natalia Kristina
Parta: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/parta.v3i2.3681

Abstract

Pengabdian masyarakat ini bertujuan untuk membantu membantu Wajib Pajak Orang Pribadi (WPOP) yang mengalami kesulitan dalam melaporkan SPT Tahunan. Metode kegiatan ini adalah melakukan pendampingan dan konsultasi secara langsung kepada WPOP melalui media zoom karena masih dalam masa pandemi. Pendampingan dilakukan untuk masing-masing WPOP. Hasil dari kegiatan ini adalah WPOP dapat melaporkan SPT Tahunan 2021 mereka sesuai dengan perubahan yang terjadi di tahun 2022, dengan benar dan tepat waktu. Pendampingan dan konsultasi juga membantu WPOP untuk mengatasi permasalahan perpajakan yang dialami WPOP.
Co-Authors Dian Purnamasari Dimietry Anastasia Elisabeth Listiyani Oematan IRENE NATALIA Marshelino Boyke Kristanto Nadya Natalia Rorong Natalia Kristina Shanti Susanna Hartanto Teodora Winda Mulia Toto Warsoko Pikir