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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) EDUKATIF : JURNAL ILMU PENDIDIKAN Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Jurnal Akuntansi Jurnal Proaksi Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Aurora Angela
Universitas Kristen Maranatha
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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THE EFFECT OF TOTAL QUALITY MANAGEMENT ON EMPLOYEE PERFORMANCE WITH COMPENSATION AS MODERATION VARIABLE Aurora Angela; Sari Endah Purnama; Oktavianti Oktavianti
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 7 No. 2 (2020)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v7i2.1818

Abstract

The purpose of this study is to find out the effect of Total Quality Management (TQM) on employee work performance, mainly when moderated by compensation variables. This research is at commercial banks in Bandung, along with their surroundings. The respondents of the particular study are the employees of the commercial banks. The technique to test the hypothesis is called the Simple Linear Regression Analysis. It is set to determine the effect of TQM on the employee work performance and Moderated Regression Analysis (MRA) to assess the impact of TQM on the employee work performance in times of moderation utilizing the compensation variables. The result of this study is that the application of TQM affects employee work performance. Furthermore, being a moderating variable, compensation has a positive influence on the relationship of TQM with employee work performance. Keywords: Total Quality Management (TQM), Compensation, Employee work performance
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON PROFITABILITY AND COMPANY VALUE Aurora Angela; Vinny Stephanie Hidayat; Oktavianti Oktavianti
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 01 (2021): Accruals Edisi Maret 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i01.629

Abstract

This study aims at determining the effect of CSR disclosure on profitability and company value. This study uses the population of all companies included in the LQ45 group listed on the IDX for three consecutive years, namely 2017, 2018, and 2019. The technique to test the hypothesis is Simple Linear Regression Analysis. It is used to determine the effect of CSR disclosure on profitability and the effect of CSR disclosure on company value.The result of this study is the disclosure of CSR does not have a significant effect on profitability neither does it affect the company value. Despite the fact that the results show that CSR disclosure does not have a significant effect, the authors suggest that companies continue carrying out CSR activities because it is a long-term investment activity.
The Effect of the University Library on Students in the Accounting Program's Academic Success Vinny Stephanie Hidayat; Aurora Angela; Cristian Jovi
EDUKATIF : JURNAL ILMU PENDIDIKAN Vol 4, No 3 (2022): June Pages 3201-5000
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edukatif.v4i3.2633

Abstract

The purpose of this study is to see how the University Library affects auditing students. The participants in this study are all of Maranatha Christian University's Auditing students. This study's sample consists of auditing students (students of 2015-2020). Explanatory research was used in this study, and purposive sampling was used as the sample strategy. For research hypothesis testing, SPSS version 20.0 is used. T tests, F tests, and multiple regression analysis are used. The findings of this study suggest that the University Library has an impact on a student's academic success
Penerapan Metode Pembelajaran Kooperatif Berbasis Kasus Terhadap Efektivitas Pembelajaran Mahasiswa Akuntansi Universitas Kristen Maranatha Aurora Angela; Lauw Tjun Tjun; Sunardi Indrawan; Ray Krismawan
Jurnal Akuntansi Vol. 9 No. 2 (2017)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (427.958 KB) | DOI: 10.28932/jam.v9i2.470

Abstract

Abstract The quality of learning is not only limited to the effectiveness of knowledge transfer, but also on the development of basic attitudes, such as critical scientific academic attitudes and continual willingness to seek the truth. In this case, educators are required not only to transfer of knowledge, but more than that also acts as an enlightenment agent. Therefore, this study aims to obtain empirical evidence of the influence of application of case-based cooperative learning methods to the learning effectiveness of the accounting students on Maranatha Christian University.The technique used to test the hypothesis is Simple Linear Regression Analysis, which used to know the influence of the application of case-based cooperative learning method to the effectiveness of student learning. Respondents in this study are accounting students of Maranatha Christian University.The result of this study shows that case-based cooperative learning method positively affects the learning effectiveness of the accounting students on Maranatha Christian University. Keywords: Case-Based Cooperative Learning Method, Learning Effectiveness.
Analisis Faktor-Faktor yang Mempengaruhi Penilaian KinerjaSatuan Kerja Perangkat Daerah Di Kota Bandung Yuliana Gunawan; Aurora Angela; Ilham Pranata
Jurnal Akuntansi Vol. 10 No. 1 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.084 KB) | DOI: 10.28932/jam.v10i1.927

Abstract

The purpose of this research is to reveal other factors that may affect the performance of SKPD in Indonesia. Factors used are incentive-oriented performance appraisal system, exploration-oriented performance appraisal system with contractibility as a moderating variable. This research was done in 3 SKPD located in Bandung City. Moderated Regression Analysis (MRA) have been used to analyzed the hypothesis. The results showed that incentive-oriented performance appraisal system and exploration-oriented performance appraisal system had no effect on SKPD performance, and when moderated by contractibility variable, the result also had no effect on SKPD performance. Keywords:Incentive-oriented Performance Appraisal System, Performance-oriented Appraisal Performance System, Contractibility, SKPD Performance. 
The Impact Analysis of Return on Asset, Leverage and Firm Size to Tax Avoidance Endah Purnama Sari Eddy; Aurora Angela; Erna -
Jurnal Akuntansi Vol. 12 No. 2 (2020)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v12i2.2908

Abstract

Penelitian ini bertujuan untuk menemukan bukti empirik mengenai seberapa besar pengaruh Return On Asset, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance. Variabel independennya adalah Return On Asset, Leverage dan Ukuran Perusahaan sedangkan variabel dependennya adalah Tax Avoidance. Populasi pada penelitian ini menggunakan laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2013-2017. Sampel yang dikumpulkan menggunakan Purposive Sampling Method. Penelitian ini menggunakan Metode Analisis Regresi Berganda. Berdasarkan uji hipotesis, didapatkan nilai signifikansi > 0.05, yang berarti bahwa Ho diterima, yang berarti bahwa tidak terdapat pengaruh Return On Asset (ROA), Leverage dan Ukuran Perusahaan terhadap Tax Avoidance. Kata Kunci: Return On Asset, Leverage, Firm Size, dan Tax Avoidance
IMPACT OF FINANCIAL RATIOS ON THE SHARE PRICE OF A CONSUMER GOODS INDUSTRY COMPANY Aurora Angela; Endah Purnama Sari; Livia Yonathan
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 6 No 02 (2022): Accruals Edisi September 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v6i02.932

Abstract

It is essential that investors have proper financial knowledge for each of their business decisions. One of the ways is to achieve it is to conduct a fundamental analysis related to the financial ratios, which can have an effect on the share price. The purpose of the particular research is to analyse earnings per share (EPS), price to earnings ratio (PER), price to book value (PBV), debt to equity ratio (DER), return to equity (ROE) and their effects on the price of the stock. The particular research is conducted on a consumer goods industry company enlisted in IDX between 2018 and 2020. The test of research hypothesis is conducted utilising multiple linear regression. The outcome of research is that EPS and PBV play a significant role in the share price, whereas PER, DER, ROE are the other way around.
Strategi Pengelolaan Keuangan dan Pengenalan Perpajakan Kepada UMKM Gunungkidul Meythi Meythi; M. Sienly Veronica; Joni Joni; Endah Purnama Sari; Aurora Angela; Candra Sinuraya; Christine Dwi Karya S; Riki Martusa
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 9, No 1 (2023): January 2023
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.9.1.581-588.2023

Abstract

Tujuan penelitian ini memberikan wawasan mengenai strategi pengelolaan keuangan dan pengenalan perpajakan kepada Usaha Mikro Kecil dan Menengah (UMKM) di Gunungkidul. Saat ini perkembangan perekonomian di daerah Gunungkidul mengalami pertumbuhan tetapi pengelolaan keuangan dan pengenalan perpajakan dari para pengusaha UMKM di daerah tersebut masih rendah akibatnya perkembangan bisnis UMKM di Gunungkidul belum optimal. Hasil dari kegiatan tersebut adalah terjadinya transfer pengetahuan dari pihak akademisi kepada UMKM di Gunungkidul, hal ini dapat dilihat pada perbandingan antara nilai rata-rata pretest dan posttest yang nilai rata-rata posttest lebih besar dibandingkan nilai rata-rata pretest. Berdasarkan hasil tersebut, diharapkan pengetahuan yang diperoleh UMKM di Gunungkidul dapat dimanfaatkan dengan baik oleh para UMKM tersebut sehingga usaha UMKM di Gunungkidul dapat berkembang ke arah yang lebih baik. 
Working Capital Management, Free Cash Flow, Profitability and Firm Value Aurora Angela; Vinny Stephanie Hidayat; Eiren Eunike
Jurnal Proaksi Vol. 10 No. 2 (2023): April - Juni
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i2.3980

Abstract

The main goal of a company is to optimize the firm’s value. A good working capital management, free cash flow, and profitability are expected to increase the firm’s value. This study analyzes on how working capital management, free cash flow, profitability, and firm value relate. This study uses the population of all food and beverage sub-sector companies in Indonesia from the period of 2019 - 2021. The technique used to test the hypothesis is multiple linear regression analysis. The results of the study are, that working capital management, free cash flow, and profitability have an effect towards firm value. Therefore, companies must pay attention to their cash conversion cycle, have a positive free cash flow so that there is flexibility in the company's finances, also in increasing profits so that ROA becomes higher hence investors will respond to this positive signal and the firm value will increase. Keywords: WCM, FCF, Profitability, Firm Value
PENGARUH KINERJA KEUANGAN MEMPREDIKSI PERTUMBUHAN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERBANKAN Rini Handayani; Aurora Angela
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 19 No 1 (2023): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v19i1.655

Abstract

The purpose of this study is to examine the role of financial performance in forecasting profit growth for companies operating in the banking industry listed on the Indonesia Stock Exchange for the period 2018-2020. All companies listed on the IDX served as the study population, and companies active in the banking industry listed on the IDX between 2018 and 2020 served as research samples. In this work, multiple linear regression and moderation regression analysis were used as test methodologies. Based on the results of tests conducted using SPSS, it was found that Company Size can strengthen the effect of Net Profit Margin, Capital Adequacy Ratio and Interest Risk Ratio on Profit Growth but Company Size cannot moderate the effect of Non-Performing Loans on Profit Growth. Keywords: NPM, CAR, NPL, IRR, Company Size, Profit Growth
Co-Authors Candra Sinuraya Christine Dwi Karya S Cristian Jovi Eiren Eunike Endah Purnama Sari Endah Purnama Sari Endah Purnama Sari Eddy Enny Prayogo Erna - Helen Meiliu Ilham Pranata Joni Joni Lauw Tjun Tjun Livia Yonathan M. Sienly Veronica Maria Natalia Meythi, Meythi Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Oktavianti Ray Krismawan Riki Martusa Rini Handayani Rini Handayani Rini Handayani Sari Endah Purnama Sunardi Indrawan Vinny Stephanie Hidayat Yuliana Gunawan