Garuda - Garba Rujukan Digital

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DALAM BURSA EFEK INDONESIA DENNYS SURYA; DEASY ARIYANTI RAHAYUNINGSIH
Jurnal Bisnis dan Akuntansi Vol 14 No 3 (2012): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The main objective of this research is to test and analyze the effect of insider ownership, institutional ownership, dividen policy, asset structure, profitability, firm growth, business risk, size and investment opportunity set on debt policy. Sample in this research consists of 46 non financial companies which listed in the Indonesia Stock Exchange (Bursa Efek Indonesia) from 2009 until 2011. This research uses multiple linear regression to test the hypothesis. Result of this research shows that asset structure, profitability,size and investment opportunity set have an effect towards debt policy. In the other hand, insider ownership, institutional ownership, dividen policy, firm growth and business risk do not have an effect towards debt policy.

ANALISIS KEPEMILIKAN MANAGERIAL BERBASIS PADA TEORI KEAGENAN OCTALIANNA OCTALIANNA; DEASY ARIYANTI RAHAYUNINGSIH
Jurnal Bisnis dan Akuntansi Vol 15 No 1 (2013): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to examinethe influence of debt policy, company performance, company value, dividend policy, earnings volatility and investment against managerial ownership.This study uses an agency theory as a based to do the reasearch. This research used data were taken from all companies listed in Indonesia Stock Exchange over the three years period 2009-2011. This research uses purposive sampling method. The sample of this research consists of 47 companies. The hypotheses proposed were tested by binary logistic regression. The result shows that debt policy, company performance, company value, dividend policy, earnings volatility and investment have no influence to managerial ownership.

HARAPAN DAN KENYATAAN DALAM BERKARIR DI KANTOR AKUNTAN PUBLIK: SUATU PERBANDINGAN ANTARA MAHASISWA AKUNTANSI DAN AUDITOR DEASY ARIYANTI RAHAYUNINGSIH
Jurnal Bisnis dan Akuntansi Vol 4 No 3 (2002): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

During the last few years, many researches in the job satisfaction of career in public accounting firms have been done. The previous research has shownn that there was a significant difference between auditor's perception and accounting student's perception on career in public accounting firms. Those differences based on job duties and responsibility, advancement, tarining and supervision (promotion and career advancement) and personal concern. The purpose of current study is to investigate whether there is a significant difference between auditors' perception and accounting students' perception on career in public accounting firms based on job duties and responsibility, advancement, training and supervision, personality concern and financial remuneration. This research adds financial remuneration which include salary, compensation, allowances and bonus as a variable that was not used ini the previous research. Results from statistical analysis indicate that there is no difference between auditors' perception and accounting students' perception based on job duties and responsibility in public accounting firms and there are significant differences between auditor's perception and accounting students' perception based on advancement, training and supervision, personality concern and financial remuneration in public accounting firms.

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PERUSAHAAN NON KEUANGAN DI INDONESIA JONINHO ARIMA RAMADHAN; DEASY ARIYANTI RAHAYUNINGSIH
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to examine the factors that influence firm value in Indonesia. Those factors are leverage policy, liquidity, profitability, firm size, investment policy, dividend policy, managerial ownership, and company growth. The population are non-financial companies listed in Indonesia from the period of 2014 to 2016. This study used 56 samples and samples selection procedure used purposive sampling. This research uses multiple regression analysis method. The result of this study shows that leverage policy, liquidity, profitability, investment policy, managerial ownership has influence toward firm value. Another independent variables such as firm size, dividend policy, company growth has no influence toward firm value.

FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPHGOING CONCERN Yunita Yunita; Deasy Ariyanti Rahayuningsih
JMB : Jurnal Manajemen dan Bisnis Vol 5, No 1 (2016): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v5i1.1987

The purpose of this study is to investigate empirically the relationship between audit quality, company’s financial condition, prior audit opinion, company’s growth, company’s size, and debt default that influence the company’s acceptance of unqualified opinion with modified paragraph going concern. Data to be used is secondary data and were taken from Indonesia Stock Exchange official website. The research used 42 non-financial companies as sample by using purposive sampling method. This study used logistic regression to test the hypothesis. Data for this study comprises from the financial statement of non-financial companies in Indonesia over four year period of 2008-2011. The research finding can be summarized as follows. The result showed that the prior audit opinion has significant influence over unqualified opinion with modified paragraph going concern. On the other hand, audit quality, company’s financial condition, company’s growth, company’s size, and debt default don’t have influence on unqualified opinion with modified paragraph going concern.

PENERAPAN DIGITAL MARKETING MELALUI TEKNIK COPYWRITING DAN SEO BAGI UMKM Dicky Supriatna; Julisar Surjadi; Deasy Ariyanti Rahayuningsih
Jurnal Bakti Masyarakat Indonesia Vol 5, No 1 (2022): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v5i1.18400

In today's technological era, digital marketing is one of the keys to business success. The implementation of digital marketing includes copywriting and Search Engine Optimization (SEO) techniques. The implementation of this service activity provides training for MSME actors to know, understand, and be able to practice information technology for digital marketing activities. Starting from preliminary interviews with MSME managing partners, several main problems were identified in their business marketing, namely first, insight into digital marketing, second, techniques to increase online sales, third, increasing product reputation, and fourth, improving product packaging and presentation quality. According to the needs of the participants, this training explains digital marketing, as well as conveys two techniques in digital marketing, namely copywriting and Search Engine Optimization (SEO). The stages of implementing Community Service are first, knowledge of digital marketing, second, understanding of copywriting, and third, the practice of implementing SEO in the participants' online business. In the main activity of implementing SEO techniques, participants were trained to use the Google Keyword Planner analysis tool. This training uses lectures, tutorials, discussion, and practice methods. This service implementation activity was carried out during the pandemic so the delivery of training activity material was carried out using Zoom media. Evaluation of the results of the activities was carried out through question and answer with the participants. As a result of this activity, it is hoped that MSME participants have started to apply Search Engine Optimization techniques to run their businessesABSTRAK:Di era teknologi saat ini, pemasaran digital menjadi salah satu kunci keberhasilan bisnis. Penerapan pemasaran digital diantaranya melalui teknik copywriting dan Search Engine Optimization (SEO). Pelaksanaan kegiatan pengabdian ini memberikan pelatihan kepada para pelaku UMKM agar mengetahui, memahami, dan mampu mempraktekkan teknologi informasi untuk kegiatan pemasaran secara digital. Berawal dari wawancara pendahuluan terhadap mitra pengelola UMKM, teridentifikasi beberapa masalah utama dalam pemasaran bisnis mereka yakni pertama, wawasan tentang pemasaran digital, kedua, teknik menaikkan penjualan secara online, ketiga, menaikkan reputasi produk, dan keempat, meningkatkan kualitas kemasan dan penyajian produk. Sesuai kebutuhan peserta tersebut, pelatihan ini membekali penjelasan tentang digital marketing, serta menyampaikan dua teknik didalam digital marketing yaitu copywriting dan SEO. Tahapan pelaksanaan Pengabdian kepada Masyarakat yaitu pertama, pengetahuan tentang digital marketing, kedua, pemahaman copywriting, dan ketiga, praktik menerapkan SEO dalam bisnis online para peserta. Pada kegiatan utama penerapan teknik SEO, peserta dilatih untuk memanfaatkan alat bantu analisis Google Keyword Planner. Pelatihan ini menggunakan metode ceramah, tutorial, diskusi, dan praktik. Kegiatan pelaksanaan pengabdian ini dilakukan dalam masa pandemik sehingga penyampaian materi kegiatan pelatihan dilakukan dengan menggunakan media Zoom. Evaluasi hasil kegiatan dilakukan melalui tanya-jawab dengan peserta. Hasil dari kegiatan ini diharapkan para peserta UMKM sudah mulai menerapkan teknik Search Engine Optimization untuk menjalankan usaha mereka.

Faktor FAKTOR YANG MENDUKUNG PENERAPAN KONSERVATISME AKUNTANSI PERUSAHAAN MANUFAKTUR DI BEI TIFFANIA RIZKI; Deasy Ariyanti Rahayuningsih
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.513 KB)

The aim of this paper is to empirically examine the effect of factors on the accounting conservatism in manufacturing companies listed in Indonesian Stock Exchange from 2017 until 2019. The independent variables used were institutional ownership, managerial ownership, the number of audit committee meetings, the size of board members, financial distress, leverage, and profitability. There were 82 companies selected by using purposive sampling method . The hypotheses were tested by using multiple regression analysis. The results show that the size of the board of directors, financial distress, leverage and profitability have an impact on accounting conservatism. Companies with high levels of income or profits tend to apply the conservatism to keep company profits from fluctuating. The company recognizes debts and expenses before assets and revenues and the involvement of the board of commissioners in the company to minimize the level of accounting conservatism. While institutional ownership, management ownership, and the number of audit committee meetings have no effect on the accounting conservatism.

Karakteristik Perusahaan yang mempengaruhi Pengungkapan Corporate Social Responsibility Gadiel Imanuel Santo; Deasy Ariyanti Rahayuningsih
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i1.1166

This research aims to obtain empirical evidence regarding the effect of firm size, industry type, board of commissioner size, institutional ownership, public ownership, and firm growth on the disclosure of corporate social responsibility (CSR). The data used in this research are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for three years, from 2018-2020. The method used in determining the sample is purposive sampling with five sample criteria, so that there are 97 companies and 291 data that can be used in this study. This research uses multiple regression method in conducting data analysis. The results of the research stated that the variables of firm size, industry type, and institutional ownership have an influence on CSR disclosure, while the variables of board of commissioner size, public ownership, and company growth have no effect on CSR disclosure. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh dari ukuran perusahaan, tipe industri, ukuran dewan komisaris, kepemilikan institusional, kepemilikan publik, dan pertumbuhan perusahaan terhadap pengungkapan corporate social responsibility (CSR). Data yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tiga tahun yaitu dari 2018-2020. Metode yang digunakan dalam menentukan sampel adalah purposive sampling dengan lima kriteria sampel, sehingga terdapat 97 perusahaan dan 291 data yang dapat digunakan dalam penelitian ini. Penelitian ini menggunakan metode multiple regression dalam melakukan analisis data. Hasil penelitian menyatakan bahwa variabel dari ukuran perusahaan, tipe industri, dan kepemilikan institusional memiliki pengaruh terhadap pengungkapan CSR, sedangkan variabel ukuran dewan komisaris, kepemilikan publik, dan pertumbuhan perusahaan tidak memiliki pengaruh terhadap pengungkapan CSR.

PENERAPAN DIGITAL MARKETING MELALUI TEKNIK COPYWRITING DAN SEO BAGI UMKM Dicky Supriatna; Julisar Surjadi; Deasy Ariyanti Rahayuningsih
Jurnal Bakti Masyarakat Indonesia Vol. 5 No. 1 (2022): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v5i1.18400

In today's technological era, digital marketing is one of the keys to business success. The implementation of digital marketing includes copywriting and Search Engine Optimization (SEO) techniques. The implementation of this service activity provides training for MSME actors to know, understand, and be able to practice information technology for digital marketing activities. Starting from preliminary interviews with MSME managing partners, several main problems were identified in their business marketing, namely first, insight into digital marketing, second, techniques to increase online sales, third, increasing product reputation, and fourth, improving product packaging and presentation quality. According to the needs of the participants, this training explains digital marketing, as well as conveys two techniques in digital marketing, namely copywriting and Search Engine Optimization (SEO). The stages of implementing Community Service are first, knowledge of digital marketing, second, understanding of copywriting, and third, the practice of implementing SEO in the participants' online business. In the main activity of implementing SEO techniques, participants were trained to use the Google Keyword Planner analysis tool. This training uses lectures, tutorials, discussion, and practice methods. This service implementation activity was carried out during the pandemic so the delivery of training activity material was carried out using Zoom media. Evaluation of the results of the activities was carried out through question and answer with the participants. As a result of this activity, it is hoped that MSME participants have started to apply Search Engine Optimization techniques to run their businessesABSTRAK:Di era teknologi saat ini, pemasaran digital menjadi salah satu kunci keberhasilan bisnis. Penerapan pemasaran digital diantaranya melalui teknik copywriting dan Search Engine Optimization (SEO). Pelaksanaan kegiatan pengabdian ini memberikan pelatihan kepada para pelaku UMKM agar mengetahui, memahami, dan mampu mempraktekkan teknologi informasi untuk kegiatan pemasaran secara digital. Berawal dari wawancara pendahuluan terhadap mitra pengelola UMKM, teridentifikasi beberapa masalah utama dalam pemasaran bisnis mereka yakni pertama, wawasan tentang pemasaran digital, kedua, teknik menaikkan penjualan secara online, ketiga, menaikkan reputasi produk, dan keempat, meningkatkan kualitas kemasan dan penyajian produk. Sesuai kebutuhan peserta tersebut, pelatihan ini membekali penjelasan tentang digital marketing, serta menyampaikan dua teknik didalam digital marketing yaitu copywriting dan SEO. Tahapan pelaksanaan Pengabdian kepada Masyarakat yaitu pertama, pengetahuan tentang digital marketing, kedua, pemahaman copywriting, dan ketiga, praktik menerapkan SEO dalam bisnis online para peserta. Pada kegiatan utama penerapan teknik SEO, peserta dilatih untuk memanfaatkan alat bantu analisis Google Keyword Planner. Pelatihan ini menggunakan metode ceramah, tutorial, diskusi, dan praktik. Kegiatan pelaksanaan pengabdian ini dilakukan dalam masa pandemik sehingga penyampaian materi kegiatan pelatihan dilakukan dengan menggunakan media Zoom. Evaluasi hasil kegiatan dilakukan melalui tanya-jawab dengan peserta. Hasil dari kegiatan ini diharapkan para peserta UMKM sudah mulai menerapkan teknik Search Engine Optimization untuk menjalankan usaha mereka.

FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN PENERIMAAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPH GOING CONCERN YUNITA YUNITA; DEASY ARIYANTI RAHAYUNINGSIH
Media Bisnis Vol 5 No 2 (2013): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

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

The purpose of this study is to investigate empirically the relationship between audit quality, company’s financial condition, prior audit opinion, company’s growth, company’s size, and debt default that influence the company’s acceptance of unqualified opinion with modified paragraph going concern. Data to be used is secondary data and were taken from Indonesia Stock Exchange official website. The research used 42 non-financial companies as sample by using purposive sampling method. This study used logistic regression to test the hypothesis. Data for this study comprises from the financial statement of non-financial companies in Indonesia over four year period of 2008-2011. The research finding can be summarized as follows. The result showed that the prior audit opinion has significant influence over unqualified opinion with modified paragraph going concern. On the other hand, audit quality, company’s financial condition, company’s growth, company’s size, and debt default don’t have influence on unqualified opinion with modified paragraph going concern.

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