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All Journal Jurnal Bisnis dan Manajemen Infestasi AKRUAL: Jurnal Akuntansi Jurnal Akuntansi Aktual International Research Journal of Business Studies (E-Journal) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Journal of Economics and Business Aseanomics Jurnal Akademi Akuntansi (JAA) Jurnal Ilmiah ESAI
Romadhon, Fitri
Universitas Internasional Semen Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Company Characteristics and Corporate Governance on the Practices of Intellectual Capital Disclosure Isnalita, Isnalita; Romadhon, Fitri
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 11, No 3 (2018): December 2018 - March 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.33 KB)

Abstract

“Si Peduli” Triple Bottom Line Implementation In Corporate Social Responsibility Perspective (Study On One Of The State-Owned Companies In Indonesia) Diamastuti, Erlina; Romadhon, Fitri
AKRUAL: JURNAL AKUNTANSI Vol 13, No 1 (2021): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : UNIVERSITAS NEGERI SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v0n0.p%p

Abstract

This study aims to explain and interpret the Corporate Social Responsibility practices of PT Semen Indonesia (Persero) Tbk., which applied in “SI Peduli” program, one of the pillars of SEMEN INDONESIA BERSINERGI besides SI Cerdas, SI Prima, SI Lestari, which are the company’s interpretation on the triple bottom line theory. This study only interpreted “SI Peduli”, a collaborative program between the company and its partners. This research uses a descriptive qualitative approach. Data retrieval using in-depth interview techniques, observation, and documentaries. The data of this research was obtained from eight key informants: two employees of the company and six SMEs Partners. This study finds that, first, the company conducted a partnership program with the core of the plasma. Second, through “SI Peduli”, the company shows its competence and commitment to move forward with the surrounding community. Third, the company with its CSR program improves the welfare of its partners through trainings, mentoring, and exhibition programs. Therefore, it can be concluded that the company is able to translate the Triple Bottom Line into “SI Peduli” as the implementation of its corporate social responsibility.
Efek pemediasi modal intelektual pada ketidakpastian lingkungan, strategi inovasi dan kinerja organisasi Fitri Romadhon; Erlina Diamastuti
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p119

Abstract

This study aims to examine the effect of environmental uncertainty on innovation strategies and organizational performance, and when combined with intellectual capital as variable that mediate innovation strategies and organizational performance. The research approach used is a quantitative approach through a survey method. The research was carried out by disseminating questionnaires to 55 respondents. Data analysis technique uses partial least square technique, which is preceded by testing the instrument, inner and outer models. The results show that all hypotheses were supported. Environmental uncertainty can determine innovation strategies establishment and organizational performance. Meanwhile, the innovation strategy developed by the company can affect organizational performance. In addition, intellectual capital is proven to mediate innovation strategies and organizational performance, thus it can be inferred that innovation strategies become a fruitful factor in improving performance if supported by intellectual capital. This study is inseparable from a number of limitations, such as not involving other variables that can determine organizational performance, the low participation of respondents, so further research is expected to expand the research sample and consider other determinants, for instance management accounting systems, management control systems Keywords: Environmental Uncertainty, Innovation Strategy, Intellectual Capital, Organizational Performance
Transparansi Pengungkapan Penghindaran Pajak Berdasarkan Perspektif Teori Pemangku Kepentingan Fitri Romadhon
Journal of Economics and Business Aseanomics (JEBA) Vol 5, No 1 (2020): Januari - Juni 2020
Publisher : Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (327.964 KB) | DOI: 10.33476/j.e.b.a.v5i1.1404

Abstract

Adanya disclosure initiative (inisiatif pengungkapan) pada perencanaan pajak merupakan solusi yang cukup kontributif, dan sudah diterapkan di beberapa negara. Penelitian ini bertujuan untuk melihat praktik pengungkapan penghindaran (perencanaan) pajak dari perspektif teori pemangku kepentingan. Walaupun sudah ada peraturan anti tax avoidance, hasil statistika deskriptif menunjukan bahwa tren penghindaran pajak di Indonesia sejak tahun 2001-2017 terus berjalan. Hal ini juga didukung dengan adanya fakta bahwa realisasi target penerimaan pajak Indonesia yang belum tercapai sejak tahun 2008. Telaah literatur pada penelitian ini mencapai kesimpulan bahwa praktik pengungkapan perencanaan perpajakan seharusnya dapat dipraktikan untuk mendukung sistem perpajakan yang sudah ada. Selain itu, praktik pengungkapan yang selaras dengan nilai transparansi ini, merupakan bentuk aplikasi dari teori pemangku kepentingan. Tulisan ini diharapkan dapat memberikan dukungan pada pemerintah Indonesia dalam mengurangi permasalahan penghindaran pajak agresif melalui transparansi perencanaan pajak. Selain itu, hasil dari kajian ini diharapkan dapat memperkaya wawasan intelektual dalam ilmu perpajakan
"Si Peduli" Triple Bottom Line Implementation In Corporate Social Responsibility Perspective Erlina Diamastuti; Fitri Romadhon
AKRUAL: JURNAL AKUNTANSI Vol 13 No 1 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v13n1.p41-55

Abstract

This study aims to explain and interpret the Corporate Social Responsibility practices of PT Semen Indonesia (Persero) Tbk., which applied in “SI Peduli” program, one of the pillars of SEMEN INDONESIA BERSINERGI besides SI Cerdas, SI Prima, SI Lestari, which are the company’s interpretation on the triple bottom line theory. This study only interpreted “SI Peduli”, a collaborative program between the company and its partners. This research uses a descriptive qualitative approach. Data retrieval using in-depth interview techniques, observation, and documentaries. The data of this research was obtained from eight key informants: two employees of the company and six SMEs Partners. This study finds that, first, the company conducted a partnership program with the core of the plasma. Second, through “SI Peduli”, the company shows its competence and commitment to move forward with the surrounding community. Third, the company with its CSR program improves the welfare of its partners through trainings, mentoring, and exhibition programs. Therefore, it can be concluded that the company is able to translate the Triple Bottom Line into “SI Peduli” as the implementation of its corporate social responsibility.
The Effect of Company Characteristics and Corporate Governance on the Practices of Intellectual Capital Disclosure Isnalita Isnalita; Fitri Romadhon
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 11, No 3 (2018): December 2018 - March 2019
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Does managerial ability enhance earnings quality? The moderating role of corporate governance quality and ownership concentration Fitri Romadhon; Indra Wijaya Kusuma
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol 17, No 2 (2020): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v17i2.6067

Abstract

Earnings quality is information that can be determined by various factors, one of which is managerial ability. Thus, management quality itself can have a positive or negative impact on earnings quality, depending on the factors that affect their relationships. This study was conducted to reexamine the effect of managerial ability on earnings quality by including corporate governance quality and ownership concentration as factors that are expected to be able to explain the inconsistencies in the results of previous studies. This study used the data of manufacturing companies listed on the Indonesia Stock Exchange in 2010-2016 as study sample with total observations were 253. The analysis technique used for hypothesis testing was a multiple linear regression analysis. This study succeeds in proving the moderation role of governance quality in strengthening the relationship between managerial ability and earnings quality. However, the role of ownership concentration as moderator factors failed to prove in this study. Interestingly, there is a negative effect between managerial ability and earnings quality. The opportunistic actions taken by managers who want to meet their performance targets was considered as the reason of the negative effect between managerial ability and earnings quality.
Pengaruh Likuiditas, Struktur Aktiva dan Risiko Bisnis Terhadap Struktur Modal (Studi Empiris pada Perusahaan Property dan Real Estate di Bursa Efek Indonesia) Nurul Qosidah; Fitri Romadhon
Jurnal Akuntansi Vol 13 No 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v13i1.2854

Abstract

The purpose of this study is to examine the role of the liquidity ratio, asset structure andbusiness risk in influencing the determination of capital structure. Property and real estate companies on the Indonesia Stock Exchange in 2016-2018 were employed as the research population, and obtained 39 companies as research samples. This study uses multiple linear regression analysis for hypothesis testing. The results of this study validate prior studies that test liquidity, asset structure and business risk, where liquidity and asset structure have an influence on the determination of capital structure. These results, especially in the asset structure proved consistent, although in this study the asset structure was considered from the point of view of the company's ability to manage current assets and fixed assets as determinants of capital structure. However, this study failed to prove that business risk can affect the capital structure. Keywords: Liquidity, Asset Structure, Business Risk,and Capital Structure
The Effect of Green Intellectual Capital on SMEs’ Business Sustainability Alfiana Fitri; Erlina Diamastuti; Fitri Romadhon; Husnunnida Maharani
Jurnal Bisnis dan Manajemen Vol 9, No 1 (2022): Jurnal Bisnis dan Manajemen Volume 9 Nomor 1 Tahun 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jbm.v9i1.7476

Abstract

This study aims to examine the effect of the dimensions of green intellectual capital, i.e. green human capital, green structural capital, and green relational capital, on SMEs’ business sustainability.  The data of this quantitative research was collected from a survey of 100 respondents and analyzed by using partial least squares. This study shows that green human capital and green structural capital have no significant effect on SMEs’ business sustainability and that green relational capital influences the sustainability of SMEs’ business. The findings enrich the abundance of knowledge concerning green intellectual capital, especially in the context of SMEs, and prove that green intellectual practices in the SMEs sector are still relatively low. They also imply that SMEs actors should pay more attention to the relational aspect as a relationship with stakeholders is the primary source of strength to win the competition.
Efek Pemoderasi Struktur Kepemilikan Terhadap Hubungan Antara Kecakapan Manajerial dan Manajemen Laba Linda Dwi Anggita; Fitri Romadhon; Sugeng Firdausi
InFestasi Vol 18, No 1 (2022): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i1.14623

Abstract

One measure of company performance that is commonly used as the basis for making decisions is the company's profit which is presented in the income statement. However, investors often do not pay attention to how the company's process generates profits, so that profit information is always the target of misinformation through opportunistic actions of management to act according to their interests, which is known as earnings management. The purpose of this research is to examine the effect of managerial ability on earnings management with ownership structure as a moderating variable. The population in this study is the pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020 as many as 10 companies. Based on the purposive sampling method, the sample in this study was 10 companies. The data analysis method used panel data regression. The results of this study indicate that managerial ability affect earnings management, managerial ownership can moderate the effect of managerial ability on earnings management, and institutional ownership is not able to moderate the effect of managerial ability on earnings management Indikator kinerja suatu perusahaan yang sering dijadikan dasar pengambilan keputusan adalah laba perusahaan yang dilaporkan dalam laporan laba rugi. Akan tetapi, investor sering tidak memperhatikan proses perusahaan dalam menghasilkan laba. Hal tersebut membuat manajer memiliki kesempatan untuk bertindak oportunis dengan cara melakukan manajemen laba. Penelitian ini bertujuan untuk menganalis pengaruh kecakapan manajerial terhadap manajemen laba, dan efek moderasi struktur kepemilikan terhadap hubungan antara kecakapan manajerial dan manajamen laba. Populasi dari penelitian ini sebanyak 10 perusahaan pada sub sektor farmasi yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2020. Metode analisis data yang digunakan adalah regresi data panel. Hasil dari penelitian ini menunjukkan bahwa kecakapan manajerial dapat mempengaruhi manajemen laba. Kepemilikan manajerial dapat memoderasi pengaruh kecakapan manajerial terhadap manajemen laba. Serta, adanya kepemilikan institusional tidak dapat memoderasi pengaruh kecakapan manajerial terhadap manajemen laba. 
Co-Authors Alfiana Fitri Erlina Diamastuti Erlina Diamastuti Erlina Diamastuti, Erlina Indra Wijaya Kusuma Isnalita Isnalita Isnalita Isnalita, Isnalita Linda Dwi Anggita Maharani, Husnunnida Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Nurul Qosidah Sugeng Firdausi Vina Auliyaur Rohmah