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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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Pengaruh Prudence, Profit Persistence, dan Faktor Lainnya terhadap Earnings Quality Rayhan Hutama Satyadi; Deasy Ariyanti Rahayuningsih
Media Bisnis Vol. 18 No. 1 (2026): 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: 10.34208/7yb9j888

Abstract

The purpose of this research is to analyze the effect of firm size, current ratio, investment opportunity set, audit committee, auditor size, institutional ownership, prudence, profitability, and profit persistence on earnings quality. The population used in this study are manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period, with 64 companies as samples. Sample selection using purposive sampling method, with hypothesis testing using multiple linear regression. The results showed that the independent variable profitability had a negative effect on earnings quality. High profitability does not always reflect the actual financial condition. Earnings can be manipulated to attract investors. As a result, companies with high profitability are often suspected of earnings management which reduces earnings quality. In addition, firm size, current ratio, investment opportunity set, audit committee, auditor size, institutional ownership, prudence and profit persistence have no effect on earnings quality. These findings provide important implications for both theory and practice. Theoretically, this study enriches the literature on earnings quality by highlighting that profitability may not always serve as a reliable indicator of financial reporting quality. Practically, investors are advised to be more cautious in interpreting high profitability and to consider other financial and non-financial indicators before making investment decisions. For companies, the results emphasize the importance of maintaining transparency and avoiding earnings management practices to enhance credibility. Regulators are also encouraged to strengthen monitoring mechanisms to ensure the reliability of financial reporting and protect stakeholders’ interests.
ARUTMIN’S CSR FOOTPRINT IN THE SDGS: PROMOTING INCLUSIVE HEALTH IN THE KINTAP MINING AREA Hadrianti H. D. Lasari; Astrid Rudyanto; Desi Adhariani; Abdillah Ahsan; Deasy Ariyanti Rahayuningsih
Jurnal Sinergitas PKM & CSR Vol. 10 No. 1 (2025): October
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/jspc.v10i1.10479

Abstract

Responsibility (CSR) initiatives, such as maternal and child health check-ups, elderly health services, youth education, and HIV/AIDS awareness campaigns. These community service activities aim to improve public health quality in the mining area through participatory and collaborative approaches. The implementation process begins with assessing community needs through interviews and Focus Group Discussions (FGDs) involving community leaders, religious figures, and local stakeholders. The results indicate improved access to basic health services, positive changes in healthy living behaviors, and strengthened relationships between the company and the local community. This program contributes to achieving the Sustainable Development Goals (SDGs), particularly SDG 3 (Good Health and Well-being), SDG 4 (Quality Education), and SDG 17 (Partnerships for the Goals). The community service initiative serves as a model for locally based and sustainable health interventions.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v21i1a-2.752

Abstract

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.
The Role of Corporate Governance and Firm Characteristics in Earnings Management Josephine Azalia Conselo; Deasy Ariyanti Rahayuningsih
Media Bisnis Vol. 17 No. 2 (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/evnefy39

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of corporate governance and company characteristics on earnings management. Corporate governance consists of: managerial ownership, institutional ownership, board of directors and audit quality. Company characteristics consist of: firm size, profitability, leverage and firm age. The sample in this study was 116 non-financial companies listed on the IDX from 2019-2021. A total of 348 data were selected using purposive sampling and the hypothesis was tested using multiple regression. The results of this study indicated that two variables namely profitability which has a positive effect and audit quality has a negative effect. The remaining six variables have no effect on earnings management because the variables managerial ownership and institutional ownership are less effective in reducing earnings management in companies. The number of boards doesn’t affect the function and ability of the board of directors, the existence of public attention, the company's obligation to pay debts and the age of the company which does not guarantee a company do earnings management makes company characteristics such as the size of the board of directors, firm size, leverage and company age cannot be used as an indication a company performs earnings management.
Shop Smart, Stay Safe: Marketplace Safety Education for Students at SMP Negeri 8 Jakarta Vita Briliana; Wasisto Ruswidiono; Deasy Ariyanti Rahayuningsih
International Journal Of Community Service Vol. 6 No. 2 (2026): May 2026 ( Indonesia - Thailand - Malaysia - Philippines)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v6i2.971

Abstract

The dominance of the younger generation correlates with high exposure of adolescents to the digital ecosystem (social media and e-commerce), which is saturated with promotions, influencers, and hidden advertisements. This increases the risk of impulsive purchases, fraud, and exposure to online lending/pay later services without adequate understanding. The community service program "Wise Online Shopping" is designed to improve digital literacy and basic financial literacy among junior high school students in Jakarta through an interactive educational approach that aligns with the characteristics of Gen Z/Alpha. The intervention is based on the Stimulus–Organism–Response (S-O-R) framework, with the stimulus being exposure to critical material expected to change students' cognition, emotions, and attitudes, leading to a response of more reflective shopping decisions. The activity was conducted at SMP Negeri 8 Jakarta Pusat on Thursday, December, 11th, 2025 for students in grades VII–VIII (ages 12–14) using a one-group pre-post design with quantitative data (pretest–posttest questionnaires) and qualitative data (observation, written reflection, and group discussion). The material covers online transaction security, identifying advertisements/influencers, scam risks, the dangers of illegal online lending, and child protection aspects in electronic systems. The relevance of the legal aspect is reinforced by Law No. 1 of 2024, which emphasizes the obligation of Electronic System Operators to provide age limit information, child user verification, and abuse reporting mechanisms. The results showed an increase in post-intervention knowledge and a moderate decrease in impulsive buying tendencies, accompanied by increased caution toward influencers and rejection of online lending as a solution for consumption. This program is effective as an initial step for generation Z or Alpha but it requires repeated reinforcement through collaboration between schools, parents, and digital ecosystem policies.
PENGENALAN DASAR INVESTASI BAGI IBU RUMAH TANGGA SERTA PELAKU UMKM DALAM KOMUNITAS “MAK PINTAR” Deasy Ariyanti Rahayuningsih; Aan Marlinah; Erika Jimena Arylin; Emir Kharismar; Novia Wijaya
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v5i7.11846

Abstract

The aim of the training is to provide basic information about financial investment to prospective novice investors which are housewives and also small medium business actors. They are incorporated as the member of community empowerment for women “Mak Pintar”. The training was held at the PT. Eden Kreasi Indonesia office, Alam Sutera, South Tangerang on March 20, 2024 which were attended by 10 participants and 6 Trisakti School of Management’s lecturers as facilitator. The 10 young mothers as prospective novice investors were introduced about the various financial investment instruments in Indonesia. The training’s benefit for participants were expected not only be wise and knowledgeable in managing their household living expenses but also smart in allocating the financial funds for education savings, stocks and mutual funds in the future. The participants were expected not only become a smart in handling the investment instruments and financial’s decision making but also being able to meet their daily household needs, creating the welfare family and reaching the better life.
Ego Depletion VS Professional Commitment: The Auditor’s Role in Judgment Decision Making and Professional Skepticism Deasy Ariyanti Rahayuningsih; Nurti Widayati; Yusti Pujisari; Frasto Biyanto
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 3 (2026): September
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v6.n3.p69-87.2026

Abstract

Purpose: This study examines the effect of ego depletion on professional commitment, with Judgment Decision-Making (JDM) and professional skepticism as mediating variables.Research Methodology: A quantitative explanatory design was employed. Using convenience sampling, data were collected from 113 active external auditors in public accounting firms (Kantor Akuntan Publik/KAP) in Jakarta and parts of Java Island through an online survey. The hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS-SEM).Results: Ego depletion significantly and negatively affects JDM and professional skepticism. However, its direct effect on professional commitment is not significant. JDM and professional skepticism fully mediate the relationship between ego depletion and professional commitment.Conclusions: Cognitive resource depletion weakens auditors’ judgment quality and professional skepticism, which subsequently undermines professional commitment. The findings support the Strength Model of Self-Regulation by demonstrating that depleted cognitive resources can hinder the manifestation of professional values.Limitations: The cross-sectional design limits causal inference, while self-reported data may involve social desirability bias. The sample is also limited to accounting professionals, restricting generalizability.Contributions: This study extends ego depletion literature by identifying JDM and professional skepticism as full mediators. Practically, audit firms should manage workloads and cognitive overload to protect auditors’ judgment, skepticism, and professional commitment. Future research should use longitudinal or experimental designs and examine the moderating role of character traits such as courage.
KONEKSI POLITIK, TEKANAN PEMERINTAH DAN FAKTOR LAIN YANG MEMENGARUHI PENGUNGKAPAN LAPORAN KEBERLANJUTAN Evan Jelanni; Deasy Ariyanti Rahayuningsih
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): 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.v6i1.3074

Abstract

The purpose of this research is to analyze the effect of profitability, liquidity, political connection, government pressure, firm size, board of director, and audit committee on sustainability report disclosure at companies listed on the Indonesia Stock Exchange from 2021 to 2023, using the Statistical Package for the Social Sciences (SPSS) with multiple regression analysis. The result of this research indicates that profitability, political connection, government pressure, board of director, and audit committee have no effect on sustainability report disclosure. While, firm size and liquidity have an effect on sustainability report disclosure. Firm size positively influenced the disclosure, as larger companies with more resources and a wider reach tend to enhance their legitimacy from societal perspective through sustainability report disclosure.
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