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All Journal JURNAL PEMBANGUNAN DAN KEUANGAN DAERAH Jurnal Bisnis Jurnal Bisnis Darmajaya Jurnal Mantik Ekombis: Jurnal Fakultas Ekonomi Multicience INTELEKTIVA EKONOMIKA45 Jurnal Ekonomis Klabat Journal of Management PEDAMAS (Pengabdian Kepada Masyarakat)
Lenita Waty
UNIVERSITAS ADVENT INDONESIA
Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Jurnal Ekonomis

 1 
ANALYSIS OF EARNINGS MANAGEMENT BASED ON TOTAL ACCRUAL METHOD ON TOL, AIRPORT, PORTS SUB SECTOR COMPANY Lenita Waty
Jurnal Ekonomis Vol 12 No 1 (2019): EKONOMIS : April 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.253 KB) | DOI: 10.58303/jeko.v12i1.2074

Abstract

This study aimed to analyze the state of earnings and detect of earnings management actions conducted by companies on toll roads, airports, ports companies. Earnings management was measured using the total accrual formula. The data collected by using secondary data that has been published by Indonesia Stock Exchange. The data was processed by using the total accrual formula. Based on the result of the research, there were fluctuations in net profit during the period 2011 - 2015 on the toll road, airport, port companies with the average net profit of Rp. 1,719,139,658,710. The average value of total company accruals on the toll road, airport, port sub-sectors of 0.0065 meant that companies on the toll road, airport, port and other sub-sectors that take earnings management measured over the period 2011 - 2015 increase the company's profit.
THE EFFECTS OF ORGANIZATIONAL CULTURE AND LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE Lenita Waty
Jurnal Ekonomis Vol 12 No 2 (2019): EKONOMIS : Oktober 2019
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.534 KB) | DOI: 10.58303/jeko.v12i2.2226

Abstract

The aim of this study was to find out the influence of the organizational culture and leadership style on employee performance at Sekolah Advent Cimindi and Sekolah Advent Naripan in Bandung, West Java, Indonesia. This study used quantitative approach, and the questionnaire was specifically designed. Path analysis was used to determine whether there were direct effects and indirect effects of intervening variables. The population of this study was the employees of the Sekolah Advent Cimindi and Sekolah Advent Naripan with total 35 samples. The data was collected through questionnaire using Likert scale measurement. The research instrument used in this study was validity and reliability test. The results showed that the organizational culture and the dimensions of leadership style had a positive and significant influence, both directly and indirectly on the performance of the employees. The study findings prove that organizational culture and leadership style is an important element that greatly affect employee performance. Based on the result, it is recommending that the leaders at Sekolah Advent Cimindi and Sekolah Advent Naripan need to find out the suitable and most encouraging organizational culture and leadership style so the employees are able to perform their best.
PENGARUH KOMITE AUDIT TERHADAP PENGUNGKAPAN PENGENDALIAN INTERNAL Fitriany Br Simbolon; Lenita Waty
Jurnal Ekonomis Vol 14 No 2b (2021): EKONOMIS : Agustus 2021
Publisher : Fakultas Ekonomi Universitas Advent Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.177 KB) | DOI: 10.58303/jeko.v14i2b.2590

Abstract

This research purpose is to examine the effect of the audit committee characteristic with audit committee expertise, genders in audit committee, and company age as the indicators and internal control research as the dependent variable. This research used data that obtained from the Indonesia Stock Exchange (IDX) from 2019 to 2020. For the sample, this research used 41 banking companies that registered on the IDX result from purposive sampling method. The multiple regressionis used in this research for the statistiacal technique. The final results of this research indicate that the knowledge of the audit committee and the gender in audit committee have a positive effect on internal control disclosure.
Co-Authors Destryni Sinaga Fitriany Br Simbolon Francis Hutabarat Grace Orlyn Sitompul Heddry Purba Jenny Sihombing Jesica Anggreani Siringoringo Ledy Alemita Br Tarigan Lorina Siregar Sudjiman Meisy Sabat Tania Sirait NAOMI THERESIA IRMAWAN NICOLAS K SIHOTANG Purba, Hedry Richard Friendly Simbolon Rivo Perenji Grisang Sihombing, Jenny Valentine Siagian