Garuda - Garba Rujukan Digital

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.

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

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

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

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

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.

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

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.

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