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All Journal Jurnal Sinergitas PkM & CSR MITRA: Jurnal Pemberdayaan Masyarakat Jurnal Bisnis dan Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan JMB : Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi Kontemporer Jurnal Bakti Masyarakat Indonesia Indonesia Berdaya MEDIA BISNIS Jurnal Pengabdian kepada Masyarakat International Journal of Community Service Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) E-Jurnal Akuntansi TSM Journal of Accounting Research, Organization and Economics (JAROE)
Rahayuningsih, Deasy Ariyanti
Trisakti School Of Management Jakarta,Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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KAJIAN ASPEK PERILAKU PERATAAN LABA 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

Abstract

Income smoothing is not against the rules but it is a tool to cover up dishonesty management. Financial statement containing information rekayasaan cause decreased reliability of financial reporting so that users can make mistakes when taking the decision was based on the profit that has been engineered. In this condition include accounting behavioral dimensions associated with the information produced by the accounting system. Accounting-related dimensions of human behavior is also concerned with the design, construction and use of an efficient system of accounting information
SPIRITUAL VALUE: APA DAN BAGAIMANA DEASY ARIYANTI RAHAYUNINGSIH
Media Bisnis Vol 4 No 2 (2012): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v4i2.1466

Abstract

The purpose of this article is to explain the meaning of spiritual value based on human being, workplace and accounting mechanism. This study explains the implementation of spiritual climate in people, workplace and accounting which were visibly shown in behavior, culture, actions and teamwork. Previous literature show that spiritual value appears from the people or employee, so it inspire them to influence the company’s culture and it make their lives meaningful. The main point from the article show that various socio cultural factors view spirituality as positively influencing numerous organizational outcomes.
PENGARUH FAKTOR INTERNAL DAN EKSTERNAL PERUSAHAAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Aulia Rizka Dwi Rachma; Deasy Ariyanti Rahayuningsih; Dicky Supriatna
E-Jurnal Akuntansi TSM Vol 2 No 4 (2022): 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 | DOI: 10.34208/ejatsm.v2i4.1863

Abstract

The purpose of this study to obtain empirical evidence related the internal and external influence of corporate factors on Corporate Social Responsibility Disclosure. The independent variables used in this study are Board Size, Audit Quality, Board of Director Ownership, Institutional Ownership, Profitability, Leverage, Audit Committee, and Media Exposure.This study used non-financial companies listed on Indonesia Stock Exchange (IDX) from 2019 to 2021. Researchers used purposive sampling in determining company samples, and 99 companies met the criteria in this study. In this study, the hypothesis was test using the multiple linear regression method. The result of this study show that Board Size has positive effect on CSRD, because the larger size of the board, thus higher the understanding and experience to make disclosures. Audit Quality has a positive effect on CSRD, because high audit quality can expand the disclosure made by the company. Leverage has a positive effect on CSRD, the company seeks to attract a good image from public for a good returns in the future. Meanwhile, other variables the Board of Director Ownership, Institutional Ownership, Profitability, Audit Committee, and Media Exposure, do not affect CSRD. Because it does not have a significant impact to motivate companies in making CSRD
MEKANISME EKSTERNAL VS MEKANISME INTERNAL PADA KONSERVATISME AKUNTANSI:MANA YANG LEBIH EFEKTIF? Viriya Dewi; Deasy Ariyanti Rahayuningsih
Jurnal Bisnis dan Akuntansi Vol 25 No 1 (2023): 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.v25i1.1406

Abstract

The fundamental purpose of this study is to get empirical evidence that influence accounting conservatism on non financial listed company. This study selected seven variables are litigation risk, managerial ownership, institutional ownership, debt covenant, board size, independent commissioners, and leverage as independent variable. The population in this study is non financial companies listed in Indonesia Stock Exchange (IDX) over the three years periode 2018-2020. This study used 633 sample data that selected using purposive sampling method. Hypothesis in this research was analyzed by multiple linear regression. The result of this study indicate that litigation risk, board size and leverage have influence towards accounting conservatism. Beside another independent variables such as magerial ownership, institutional ownership, debt covenant, and independent commissioners have no influence toward 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

Abstract

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.
MEKANISME EKSTERNAL VS MEKANISME INTERNAL PADA KONSERVATISME AKUNTANSI:MANA YANG LEBIH EFEKTIF? Viriya Dewi; Deasy Ariyanti Rahayuningsih
Jurnal Bisnis dan Akuntansi Vol. 25 No. 1 (2023): 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.v25i1.1406

Abstract

The fundamental purpose of this study is to get empirical evidence that influence accounting conservatism on non financial listed company. This study selected seven variables are litigation risk, managerial ownership, institutional ownership, debt covenant, board size, independent commissioners, and leverage as independent variable. The population in this study is non financial companies listed in Indonesia Stock Exchange (IDX) over the three years periode 2018-2020. This study used 633 sample data that selected using purposive sampling method. Hypothesis in this research was analyzed by multiple linear regression. The result of this study indicate that litigation risk, board size and leverage have influence towards accounting conservatism. Beside another independent variables such as magerial ownership, institutional ownership, debt covenant, and independent commissioners have no influence toward accounting conservatism.
PERAN STRUKTUR KEPEMILIKAN DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN MANUFAKTUR Cornelius, Ekky; Rahayuningsih, Deasy Ariyanti
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (2023): 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 | DOI: 10.34208/ejatsm.v3i4.2317

Abstract

This study aims to provide empirical evidence on the ownership structure and factors that affect the firm value in manufacturing companies. . The independent variables used in this study are profitability, leverage, liquidity, firm size, capital structure, institutional ownership managerial ownership, company growth and total asset turnover (TATO). The dependent variable of this study is the company value. This study used population data from manufacturing companies that are consecutively listed on the Indonesian Stock Exchange (IDX) during the period of 2019-2021. This study used the purposive sampling method to select data samples, resulting in 31 manufacturing companies that met the criteria. This study used multiple regression method to test the hypotheses of the influence of independent variables on the dependent variable. The results of the study showed that profitability, institutional ownership and managerial ownership have a positive influence on firm value, while other variables such as leverage, liquidity, firm size, capital structure, company growth and total asset turnover (TATO) do not have a significant impact on firm value.
The Training Search Engine Optimization: Introduce Digital Marketing to MSME Players Surjadi, Julisar; Dicky Supriatna; Deasy Ariyanti Rahayuningsih; Astrid Rudyanto
MITRA: Jurnal Pemberdayaan Masyarakat Vol. 7 No. 2 (2023): Mitra: Jurnal Pemberdayaan Masyarakat
Publisher : Institute for Research and Community Services

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/mitra.v7i2.4935

Abstract

Era digital telah mengubah organisasi perusahaan untuk dapat bertahan dan bersaing. Pada era digital, media yang diperlukan untuk dapat memperkenalkan produk barang dan jasa adalah teknologi informasi. Pemasaran digital merupakan teknologi yang berguna untuk memperkenalkan produk barang dan jasa. Search engine optimization sebagai bagian dari pemasaran digital dipakai sebagai “jembatan penghubung” antara penjual dan pembeli. Tujuan kegiatan pengabdian kepada masyarakat ini adalah untuk memberikan pelatihan kepada kelompok LIFE, jemaat Gereja Methodist Imanuel, mengenai pemasaran digital, search engine optimization untuk perencanaan dan analisis. Lima puluh persen anggota kelompok LIFE adalah pemilik usaha UMKM yang berjualan melalui toko daring. Anggota kelompok LIFE mengalami kesulitan karena semakin banyak UMKM yang berjualan melalui toko daring pada masa pandemi. Kegiatan dilaksanakan secara daring dengan menggunakan platform Zoom. Metode yang digunakan adalah ceramah, praktik, tanya-jawab, dan wawancara dengan pengurus LIFE. Dari hasil pengabdian kepada masyarakat, para peserta sudah dapat melakukan perencanaan dan analisis dalam menerapkan search engine optimization. Kemudian, dari wawancara dengan pengurus kelompok LIFE, diperoleh informasi bahwa peserta memperoleh pengetahuan mengenai pemasaran digital untuk dapat meningkatkan kunjungan ke toko daring milik mereka sendiri.
PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Lalita, Alma; Rahayuningsih, Deasy Ariyanti
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 3 No 1 (2024): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v3i1.6245

Abstract

The aim of this research is to obtain empirical evidence regarding the influence of managerial ownership, institutional ownership, board of directors, independent board of commissioners, audit committee, company size, company age, leverage and profitability on tax avoidance. This research is expected to provide insight, knowledge and references regarding factors affecting tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange as well as a guideline for testing that will be carried out in future research. This research is expected to provide information and insight to investors as a basis for making investment decisions related to variables that affect tax avoidance in manufacturing companies. The population that is the focus of this research includes 83 manufacturing companies listed on the Indonesia Stock Exchange during the period 2019 to 2021. In this research, the sample used was 249 data. The sampling technique uses a purposive sampling method. The hypothesis was tested using the multiple regression method. The empirical results of this research show that the audit committee, leverage and profitability have an influence on tax avoidance. Apart from that, other variables such as managerial ownership, institutional ownership, board of directors, independent board of commissioners, company size and company age have no influence on tax avoidance.
Pengaruh Karakteristik Perusahaan, Kualitas Audit Terhadap Manajemen Laba : Kepemilikan Institusional Sebagai Moderasi Anwar, Andrew; Rahayuningsih, Deasy Ariyanti
Media Bisnis Vol. 17 No. 1 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v17i1.2696

Abstract

The purpose of this research is to obtain empirical evidence that company characteristics, audit quality and institusional ownership as variable moderation have an influence on earnings management. The Company characteristics consists of leverage, profitability, firm size and company growth. This research used consumer cyclicals and consumer non-cyclicals company listed on the Indonesian Indonesian Stock Exchange from 2020 to 2022. The method is using purposive sampling with total of 171 data from 57 companies. This research used multiple regression and data were processed using Statistical Package for the Social Sciences (SPSS) program. The result of this research shows that leverage, firm size .company growth, institusional ownership and audit quality have no influence on earning management. The result also indicates that institusional ownership could not moderate the influence of leverage on earnings management. Other result such as profitability have influence on earnings management. The higher the profitability, company will do earnings management in order to make ROA more efficient in order to make investor more interest.
Co-Authors AAN MARLINAH Abdillah Ahsan Anwar, Andrew ARILYN, ERIKA JIMENA Aulia Rizka Dwi Rachma Beny Beny Budiarjo, Christopher Imanuel Cornelius, Ekky Deborah, Deborah DENNYS SURYA Desi Adhariani Erika Jimena Arylin Evan Jelanni Fadhiilah, Dinda Fransisca, Angel Frasto Biyanto Gadiel Imanuel Santo Hadrianti H. D. Lasari JONINHO ARIMA RAMADHAN Josephine Azalia Conselo KHARISMAR, EMIR Kusumadani, Handika Kwikamto, Arya Lalita, Alma Novia Wijaya Nur ‘Azah NURTI WIDAYATI OCTALIANNA OCTALIANNA Putri, Audy Rayhan Hutama Satyadi Regi Muzio Ponziani RUDYANTO, ASTRID Ruswidiono, R. Wasisto Sintya, Sherina SUPRIATNA, DICKY Surjadi, Julisar TIFFANIA RIZKI Viriya Dewi Vita Briliana Wasisto Ruswidiono Yantine, Melony Nurjul YUNITA YUNITA Yusti Pujisari