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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal Of Science, Technology & Management (IJSTM) Mattawang: Jurnal Pengabdian Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Trisakti Economic Reviews Journal Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Ekonomi Digital International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Informatika Ekonomi Bisnis Dirkantara Indonesia El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
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Basic Financial Management Education for Madrasah Students as Prospective Young Entrepreneurs Harahap, Cicely Delfina; Murtanto; Astarini, Dyah; Hasanah, Lailatun; Febriana, Rahma
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4518

Abstract

This community service activity aims to enhance the understanding and skills of students at Madrasah Aliyah Negeri (MAN) 3 Jakarta in managing simple financial practices as a foundation for becoming independent and competitive young entrepreneurs. The main issue faced by students is the lack of understanding of basic financial management concepts for both personal and business purposes, such as expenditure planning, transaction recording, and cash flow control. The training was conducted by the lecturers of the Faculty of Economics and Business, Universitas Trisakti, on December 7, 2024, from 10:00 to 12:00 WIB, involving 23 participants. The method used was a participatory approach through counseling, interactive discussions, simple financial recording simulations, and exercises in preparing small business budgets. The results of the activity showed a significant improvement in students’ understanding of the importance of financial recording and capital management in entrepreneurial activities. Participants also became more motivated to plan their personal and business finances systematically using simple record-keeping formats based on Excel tables or manual cash books. This activity had a positive impact on improving financial literacy among madrasah students and fostering a rational and responsible entrepreneurial spirit. In the future, this program is expected to be developed into more practical follow-up training by integrating digital technology to support entrepreneurship learning within the madrasah environment.
PENGEMBANGAN SISTEM PELAPORAN KEUANGAN PADA UMKM BEHAVE SPECIALTY COFFEE Iskandar, Natasha Kirana; Murtanto
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.25724

Abstract

UMKM berperan sentral dalam perekonomian Indonesia. Namun, banyak UMKM masih menghadapi kendala dalam pengelolaan keuangan, khususnya pencatatan dan pelaporan keuangan sesuai SAK EMKM. Akibatnya, informasi keuangan tidak akurat, kontrol internal lemah, sulit menentukan laba rugi dengan tepat, dan akses pembiayaan terbatas. Penelitian ini bertujuan mengembangkan sistem pelaporan keuangan yang terjangkau dan sederhana sesuai prinsip akuntansi yang berlaku umum (Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah), dengan studi kasus pada Behave Specialty Coffee. Metode penelitian menggunakan desain deskriptif berbasis proyek dengan pendekatan studi kasus dan purposive sampling. Data dikumpulkan melalui wawancara pemilik/karyawan, observasi proses pencatatan, telaah dokumen transaksi, dan uji coba sistem. Sistem berbasis Microsoft Excel dengan kerangka Input–Process–Output menerapkan double-entry accounting, dilengkapi validasi data dan pengolahan otomatis dengan fungsi Excel. Hasil implementasi menunjukkan UMKM Behave Specialty Coffee dapat menyusun laporan keuangan lebih sistematis. Informasi keuangan yang dihasilkan menjadi lebih jelas, sehingga dapat digunakan sebagai dasar evaluasi kinerja dan pendukung pengambilan keputusan usaha. Sistem pelaporan keuangan berbasis Microsoft Excel yang dikembangkan dinilai sesuai dengan karakteristik UMKM, karena mudah digunakan, fleksibel, dan tidak memerlukan biaya implementasi besar.
THE EFFECT OF THE NUMBER OF TOURISTS, NUMBER OF RESTAURANTS, AND HOTEL OCCUPANCY RATES ON REGIONAL TAX REVENUE IN REGENCIES/CITIES IN EAST NUSA TENGGARA PROVINCE FROM 2021 TO 2023 Ambar Wati, Tri Surya; Murtanto
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.26017

Abstract

This study analyzes fluctuations in regional tax revenue in East Nusa Tenggara Province in relation to tourism sector development during the 2021–2023 period. Using a quantitative explanatory approach with panel data regression, this research examines the effect of the number of tourists, the number of restaurants, and hotel occupancy rates on regional tax revenue across regencies and cities. The study uses secondary data obtained from official publications of the Central Statistics Agency and local government institutions. The novelty of this research lies in its focus on regional tax revenue rather than overall regional original revenue and its emphasis on East Nusa Tenggara Province, which has distinct tourism characteristics. The results show that the number of tourists and hotel occupancy rates have a positive and significant effect on regional tax revenue, while the number of restaurants has a positive but insignificant effect. Simultaneously, all tourism variables significantly influence regional tax revenue, indicating that improving tourism quality, particularly by increasing hotel occupancy, is more effective in enhancing regional tax revenue.
Pengaruh Net Working Capital, Operation Efficiency, Struktur Modal Terhadap Kinerja Keuangan Artila Sayyidina Fasya; Murtanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9452

Abstract

This study aims to analyze the effect of Net Working Capital, Operational Efficiency, and Capital Structure on financial performance in banking sector companies listed on the Indonesia Stock Exchange during the period 2021–2023. Financial performance uses Return on Assets (ROA) as the main indicator. This study uses a quantitative approach with multiple linear regression methods. Secondary data were obtained from a sample of the company's annual financial reports. The results of the study indicate that Net Working Capital has a significant positive effect on financial performance. Operational Efficiency proxied by the BOPO ratio has a significant positive effect on financial performance. Meanwhile, Capital Structure does not show a significant effect on financial performance. This finding provides the essence that the efficiency of working capital and operational management is the key to increasing bank profitability, while capital structure needs to be further studied in the context of risk management.
PENGARUH STRUKTUR TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP KINERJA PERUSAHAAN (STUDI PADA SEKTOR PERUSAHAAN OTOMOTIF DI INDONESIA TAHUN 2020-2024) Wijaya, Tommy Aditya; Murtanto
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.25269

Abstract

Penelitian ini diadakan untuk melakukan analisis hubungan antara implementasi tata kelola perusahaan yang baik (Good Corporate Governance) dengan kinerja perusahaan pada industri otomotif di Indonesia selama periode 2020–2024. Aspek tata kelola perusahaan yang diteliti mencakup keberadaan Dewan Komisaris Independen, Dewan Direksi, serta Komite Audit, sementara kinerja perusahaan diproksikan melalui ROE. Pendekatan penelitian yang dipergunakan ialah kuantitatif melalui pemanfaatan data sekunder yang berasal dari laporan keuangan tahunan perusahaan otomotif yang tercatat di BEI. Sampel penelitian melibatkan 11 perusahaan dengan total 55 unit observasi yang ditetapkan melalui teknik purposive sampling. Analisis data dilaksanakan melalui metode regresi linier berganda. Temuan studi ini menunjukkan bahwasanya Dewan Komisaris Independen dan Dewan Direksi tidak memiliki dampak yang signifikan pada kinerja perusahaan. Sebaliknya, Komite Audit terbukti menyebabkan pengaruh positif dan signifikan pada kinerja perusahaan. Hasil ini menjadi indikasi bahwasanya fungsi pengawasan Komite Audit memiliki peranan krusial dalam mendorong peningkatan kinerja perusahaan.
PENGARUH LIKUIDITAS, PERTUMBUHAN LABA, STRUKTUR MODAL, DAN KUALITAS AUDIT TERHADAP KUALITAS LABA Syafira, Rizka; Murtanto
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.25782

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, pertumbuhan laba, struktur modal, dan kualitas audit terhadap kualitas laba. Penelitian menggunakan pendekatan kuantitatif dengan metode purposive sampling dan memperoleh 195 observasi. Data dianalisis menggunakan regresi linear berganda dengan bantuan EViews. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh positif dan signifikan terhadap kualitas laba, sedangkan pertumbuhan laba, struktur modal, dan kualitas audit tidak berpengaruh positif terhadap kualitas laba. Temuan ini menunjukkan bahwa likuiditas merupakan faktor utama yang memengaruhi kualitas laba perusahaan.
PENGARUH LIKUIDITAS, STRUKTUR AKTIVA, KEPEMILIKAN MANAJERIAL, TINGKAT PERTUMBUHAN TERHADAP STRUKTUR MODAL Wibisono, Muhammad Irsyad Rasyid; Murtanto
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.25783

Abstract

This study aims to analyze the effect of liquidity, asset structure, managerial ownership, and sales growth rate on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach with secondary data obtained from company financial reports. The research sample was determined using purposive sampling and analyzed with multiple linear regression using the EViews program. Capital structure is proxied by the Debt to Equity Ratio (DER), while the independent variables include liquidity proxied by the Current Ratio (CR), asset structure proxied by the Fixed Asset Ratio (FAR), managerial ownership, and sales growth rate. The results show that liquidity has a positive and significant effect on capital structure, while asset structure has a negative and significant effect on capital structure. Meanwhile, managerial ownership and sales growth rate do not have a significant effect on capital structure. These findings indicate that corporate capital structure decisions are more influenced by internal financial conditions, particularly liquidity and asset composition, than by managerial ownership and sales growth. This study is expected to contribute to corporate management and investors in making optimal financing decisions.
PEMANFAATAN SENSOR INFRARED SEBAGAI PENGENDALIAN INTERNAL BERBASIS ERM PADA RISIKO KENDARAAN DUMP TRUCK DI PT BUMA Sazalika, Nilam Raihana; Murtanto
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.25797

Abstract

Industri pertambangan memiliki tingkat risiko operasional yang tinggi, khususnya pada aktivitas hauling yang melibatkan dump truck berukuran besar. Keterbatasan visibilitas kendaraan, kondisi lingkungan kerja yang dinamis, serta faktor human error menjadi penyebab dominan terjadinya kecelakaan kerja yang berpotensi menimbulkan fatalitas dan gangguan operasional. Penelitian ini bertujuan untuk menganalisis pemanfaatan teknologi sensor inframerah sebagai penguatan pengendalian internal operasional berbasis Enterprise Risk Management (ERM) dalam mengelola risiko keterbatasan visibilitas dump truck di PT Bukit Makmur Mandiri Utama (BUMA). Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara semi-terstruktur dengan pihak manajemen operasional dan unit manajemen risiko yang dipilih secara purposive, serta dianalisis secara deskriptif menggunakan kerangka COSO ERM. Hasil penelitian menunjukkan bahwa risiko keterbatasan visibilitas dan human error tergolong sebagai risiko operasional yang tidak dapat ditoleransi (intolerable risk). Meskipun BUMA telah menerapkan berbagai sistem pengendalian dan teknologi keselamatan, masih terdapat celah pengendalian pada area blind spot kendaraan. Pemanfaatan sensor inframerah berperan sebagai risk treatment yang bersifat preventif dan detektif, serta relevan dengan lima komponen COSO ERM. Integrasi sensor inframerah dengan sistem manajemen risiko perusahaan berpotensi menurunkan tingkat risiko sisa (residual risk), meningkatkan keselamatan kerja, dan mendukung keberlanjutan operasional perusahaan.
Co-Authors Alwi Rozaq An Nawawi Ambar Wati, Tri Surya Andre Rizky Mandala Pamungkas Suherman Aniswati, Khusnul Aprilia, Natasya Angela Ardhanareswari, Ni Luh Putu Saraswati Ardiansyah, Farhan Arif Mulyono Artila Sayyidina Fasya Arya Manda astarini, dyah Ayu Aulia Oktaviani Ayuni Fitria Banjarnahor, Erliana Chen, Robin Egi Gumala Sari Endah Tri Wardhani Erna Fathurahman, Iman Mastur Fatiha, Alifia Silvi Febriana, Rahma Firman, Hideaki Rizky Mumtaz Githa Widyastuti, Katarina Gunawan, Meyta Syahanda Harahap, Cicely Delfina Harrisy, Giri Ramadhan Hasanah, Lailatun Hayyin Isnaini Irnadya, Vira Iskandar, Natasha Kirana Iskandar, Wendy Jagad Bayu Seto Jesslyn Lulu Khansa Komala M. Yogi Riyantama Isjoni Maharani Juniar Mulyadi Salim Mir’az, Raffa Tianisyah Mustofa, Adinda Jasmine Ginitri Nabila Luthfiyah Azhar Nata, Sofian Noor, Ice Nasyrah Nugroho, Eko Adi Nurhafifah Amalina Octaviani, Dian Oktaviani, Fajria Pertiwi, Arinda Deswanti Rahmandika Adipradana Regina J. Arsjah Regina Jansen Arsjah Rical nur Udin Safitri, Fitroh Ilma Safitri Samuel Febrian Saraswati, Antika Sari, Diah Novita Sazalika, Nilam Raihana Shafrani Dizar Syafira, Rizka Tanaya, Priscillia Cindy Wahyuni, Lidia Wibisono, Muhammad Irsyad Rasyid Wijaya, Tommy Aditya Wirapratama, Ramma Yuana Jatu Nilawati Yudhaputri, Egabetha Amirah Zulkarnaen, Regita