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All Journal Jurnal Ekonomi The Winners MODUS-Jurnal Ekonomi dan Bisnis Binus Business Review Social Economics and Ecology International Journal (SEEIJ) Jurnal ULTIMA Accounting JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Industrial Research Workshop and National Seminar Journal of Accounting Research, Organization and Economics (JAROE)
Rosinta Ria Panggabean
Accounting Department, Faculty Of Economics And Communication, Bina Nusantara University
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Other

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PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA AKUNTANSI UNIVERSITAS BINA NUSANTARA ANGKATAN 2006 UNTUK MENGIKUTI PENDIDIKAN PROFESI AKUNTANSI Panggabean, Rosinta Ria; Kusumaningsih, Nana Wulansari
Binus Business Review Vol 2, No 1 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i1.1120

Abstract

This study aimed to determined whether motivation affects students of accounting and double programs to determine whether there were differences between the accounting student with double programs to follow PPAk. There are four hypotheses proposed, the first three hypotheses are tested using multiple linear regression method, whereas the fourth hypotheses is tested using independent t-test of the two samples with 95% confidence level (α=0.05). The result of this study have several implications for various parties related to the PPAk. From the findings obtained in this study, the quality and career motivation variables have significant impact on student interest in follow PPAk. But the career variable is the most significant factor affecting student interests to follow PPAk, while the motivation of economic variables does not significantly affect the interest to follow PPAk. In addition, for the last hypothesis there is no differences between student interest in accounting and double program students. This can be caused by accounting student and double programs student have studied multiple courses in accounting subjects of the course provides knowledge about the field. 
Evaluasi Pelaporan Tanggung Jawab Sosial pada PT Bukit Asam (Persero) Tbk Ria Panggabean, Rosinta
Binus Business Review Vol 4, No 1 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i1.1031

Abstract

This study uses a content analysis framework that provides information on the comprehensiveness of corporate social responsibility (CSR) reporting, an important aspect of social and environmental accountability. Comprehensive reporting requires three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicators. This study evaluates the comprehensiveness of CSRreporting using the 2011 annual report of PT Bukit Asam (Persero) Tbk. The content analysis reveals a low level of comprehensive reporting. This finding complements those of prior studies on the completeness of CSR reporting.
Factors Affecting The Cost of Debt in Companies Listed within Kompas 100 Septian, Muhamad; Panggabean, Rosinta Ria
Binus Business Review Vol 7, No 1 (2016): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v7i1.1439

Abstract

This study aims to determine the effect of Good Corporate Governance (GCG) which is proxied through the proportion of independent commissioners, managerial ownership, institutional ownership, quality audits, and family ownership on the cost of debt. The objects of this study are companies listed in Kompas 100 from the period of August 2013-January 2014. The method used to take samples of the study using purposive sampling method. Data analysis methods used are descriptive statistics, the classical assumption test, and hypotheses test. Based on the results of hypothesis testing that performed by using multiple regression analysis at the 0.05 significant level, the results of this study prove that the proportion of independent commissioners has a significant negative effect on the cost of debt. Also, managerial ownership has a significant positive effect on the cost of debt. On the other hand, institutional ownership, quality audits, and family ownership have no significant effect the cost of debt.
Pengaruh Faktor-Faktor Penentu Perataan Laba terhadap Return Saham pada Perusahaan Perata Laba di Industri Manufaktur Novita, Novita; Panggabean, Rosinta Ria
Binus Business Review Vol 3, No 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1277

Abstract

Income smoothing is the way that used by management to reduce fluctuation in reported earnings to fit the desired target. Income smoothing action is considered as a common action done by management to achieve certain purposes. The purpose of this research is to analyze the influence of determinant factors of income smoothing (net earnings, total asset, total sales, leverage, and operating profit margin) toward stock return. Thesample used in this research is 48 manufacturing companies listed in Indonesian Stock Exchange selected by purposive sampling method. Eckel Index is used in this research as the assumption of income smoothing. The data analysis methods that been used are classical assumption test that included test of normality with One Sample Kolmogorov-Smirnov, multicollinearity test, autocorrelation test, and heteroskedastisity test withscatterplot. Moreover, data are also analyzed using regression test with f test and t test.Based on the result of this research, it is shown that only the net earnings which have a significant influence on stock returns. While, total assets, total sales, leverage, and operating profit margin have no influence on stock returns. Result of this research which conducted by f test (simultaneous test) showed that all independent variables (net earnings, total assets, total sales, leverage, and operating profit margin), together have a significant influence on stock returns.
Mengukur Tingkat Kesesuaian antara Standar Akuntansi Keuangan dengan International Financial Reporting Standards per 1 Januari 2008 Panggabean, Rosinta Ria
Binus Business Review Vol 1, No 1 (2010): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v1i1.1024

Abstract

International accounting topic was rare to adress between accounting practices, especially International Accounting Standard. It occured due to the restrictive source and difficulty in finding the source. However, recently the standard has been an addressed issue since Indonesia Chartered of Accountant (IAI) plans to comply the Indonesia Accounting Standard (SAK) with the International Financialreporting(IFRS)on1stJanuary2012.The purpose of the research is to measure the compliance of the (SAK) per 1st January 2008 with the IFRS per 1st January 2008 and attain the association between those two standards. Hence, the difference between the two standards and the neccessary steps to be taken for complying can be obtained. The methodology will be used in the paper are Jaccard’s Coefficients, Spearman’s Correlation Coefficient,Euclidean Distances.The sample for the paper will be 43 accounting issues adressed on both standards that have been chosen and investigated. The paper concludes that there are significant equalities (75%) between SAK per 1st January 2008 and IFRS 1st January 2008. (using Jaccard’s Coefficients). Due to several problems that have been found in the research, the author wish that the further researchers could widen the research’s samples, so the result will be more accurate and comprehensive. 
The Effect of Good Corporate Governance and Environmental Performance on Financial Performance of the Proper Listed Company on Indonesia Stock Exchange Andriana, Abigail; Panggabean, Rosinta Ria
Binus Business Review Vol 8, No 1 (2017): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v8i1.1757

Abstract

This research aimed to determine whether the environmental performance and Good Corporate Governance (GCG) mechanisms, such as managerial ownership, institutional ownership, the proportion of independent commissioners had effects of the audit committee on measured financial performance by using Return on Equity (ROE). This research population was manufacturing company listed on Indonesia Stock Exchange that participated in PROPER 2012/2013 and 2013/2014. Based on the multiple regression analysis, audit committee partially had a significant effect on financial performance, while the others did not. Meanwhile, the analysis result shows that environmental performance and all GCG mechanisms simultaneously have significant effects on financial performance.
Evaluasi Pelaksanaan Corporate Social Responsibility di PT Bank Rakyat Indonesia (Persero) Tbk Silviani, Ria; Panggabean, Rosinta Ria
Binus Business Review Vol 6, No 2 (2015): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v6i2.973

Abstract

The purposes of this research are to know how Corporate Social Responsibility (CSR) activity was, to know CSR activity using ISO 26000 standard, and to evaluate ISO 26000 reporting and disclosure in PT Bank Rakyat Indonesia (Persero) Tbk using GRI 4.0 standard. The object of this research was PT Bank Rakyat Indonesia (Persero) Tbk. Research used qualitative method with primary data from interview with Divisi Sekretariat Perusahaan KP BRI and annual report dan sustainability report analysis, while secondary data was literature study related with the research. BRI is a BUMN bank that has exclusive program. It is Program Kemitraan dan Bina Lingkungan (PKBL). The guidance of PKBL is Peraturan Menteri Negara BUMN No.PER-20/MBU/2012 about Program Kemitraan BUMN dengan Usaha Kecil dan Program Bina Lingkungan. At the end, the company’s vision and mission supports the CSR company’s activity. BRI has complied with the ISO 26000 standard and has reported the implementation of ISO 26000 standard in accordance with GRI 4.0. (RS)
Isu Penyatuan Akuntansi Atas Aset Tak Berwujud Panggabean, Rosinta Ria
Binus Business Review Vol 4, No 2 (2013): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v4i2.1398

Abstract

Globalization, technological innovation, and intense competition made companies change from laborbased business to knowledge-based business. Investors use financial statements published by the company as a basis for their investment decisions. Difficulties to compare and interpret financial statements prepared by different rules have led to demands from practitioners and academics on international harmonization, and even support for the unification of accounting standards around the world. Thus, the unification (convergence) of accounting is a big issue, especially at this time which the balance sheet of asset is increasingly dominated by intangible assets. Difficulties to recognize and to record the intangible assets in the financial statements especially Statement of Financial Position are regarded as a major issue in accounting for intangible assets. This article is a literature review of accounting for intangible assets and the impact of globalization, science, and technology against it. The discussion began with outlining the issue of unification of international accounting standards, the advantages, disadvantages, and the parties concerned in relation to accounting convergence. Article discussed later on intangible assets, along with the controversy issues that arised. Alternative solutions along with conclusions and suggestions were at the end of this article.
Analisis Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Perusahaan Rossi, Rio Novianto; Panggabean, Rosinta Ria
Binus Business Review Vol 3, No 1 (2012): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v3i1.1290

Abstract

This study describes the relationship between corporate governance with corporate performance and learns about the development and implementation of GCG in Indonesia. This study uses regression analysis to determine whether corporate governance has a positive influence. Sampling of Corporate Governance Perception Index (CGPI) for 2006 to 2009 from The Indonesian Institute for Corporate Governance (IICG) was used to measure the influence of corporate governance with Tobin’s Q on the performance of the enterprise market and Return On Equity (ROE) was used to measure the operational performance of the company. This study used a sample of 40 companies surveyed by IICG from 2006 to 2009 and included in the top 10 corporate governance ranking index released by IICG and the companies’ financial reporting are also listed on the BEI (Bursa Efek Indonesia) as well. The sampling method is purposive sampling. The result of this study indicate that there is no significant relationship between corporate governance with Tobin’s Q (market performance) but there is a significant positive relationship between corporate governance with ROE (operational performance).
Analisis Penerapan Program PKBL Berdasarkan Prinsip Umum Corporate Social Responsibility (CSR): Studi Kasus pada PT Waskita Karya Panggabean, Rosinta Ria; Pratiwi, Ratih Nugrahati
Binus Business Review Vol 2, No 2 (2011): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v2i2.1226

Abstract

This research aims to analyse whether the implementation of PKBL program at PT Waskita Karya comply with general principles of CSR and Peraturan Menteri Negara BUMN No. PER-05/MBU/2007, and to know whether the implementation report of PKBL at PT Waskita Karya comply with those principles. The method used in this research is descriptive method with content analysis approach by analysing the implementation and reporting of social responsibility,. The results of this research show that PT Waskita Karya is already has done its PKBL. But the implementation did not comply with GRI Guidelines and PKBL Report is not a Social Responsibility Report mentioned in UU No. 40 Tahun 2007. The recommendations are PT Waskita Karya should fill its Working and Budget Plan in compliance with Permen BUMN No. PER-05/MBU/2007, do more various events on its Program Bina Lingkungan and learn more CSR issues in GRI Guidelines so that Program Bina Lingkungan PT Waskita Karya could be equal with CSR.
Co-Authors Abigail Andriana Andriana, Abigail Evi Steelyana Evi Steelyana, Evi Heru Prasetyo Ivena Gracia Joshua Syukran Taruli Lidiyawati Lidiyawati Lidiyawati Lidiyawati Lucia Lucia Lucia, Lucia Muhamad Septian Nana Wulansari Kusumaningsih Nana Wulansari Kusumaningsih, Nana Wulansari Nathania Nathania Novita Novita Novita Novita Nuraini Sari Nuraini Sari, Nuraini Olvi Rahmadani Rahmadani, Olvi Ratih Nugrahati Pratiwi Ratih Nugrahati Pratiwi, Ratih Nugrahati Ria Silviani Ria Silviani, Ria Rio Novianto Rossi Rio Novianto Rossi, Rio Novianto Septian, Muhamad Septian, Muhamad Surinastiti Eka Putri Triasesiarta nur WINNY GRANDIS