Articles
<![CDATA[SIFAT MACHIAVELLIAN DAN ETIKA PROFESI DALAM PERILAKU DISFUNGSIONAL AUDIT ]]>
<![CDATA[Chasbiandani, Tryas]]>;
<![CDATA[Satra, Indra]]>;
<![CDATA[Rizal, Nelyumna]]>
<![CDATA[ Jurnal Ekonomi : Journal of Economic Vol 10, No 2 (2019): Jurnal Ekonomi ]]>
Publisher : <![CDATA[Lembaga Penerbitan Unversitas Esa Unggul ]]>
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DOI: 10.47007/jeko.v10i2.2879
<![CDATA[AbstractThe purpose of this study is to examine the effect of Machiavellian properties in moderating the effect of the relationship of task complexity, locus of control and professional ethics as an antecedent of audit dysfunctional behavior. This research was conducted on auditors working in the East Jakarta and Bekasi regions. This study used a sample of 68 respondents. Data were analyzed using a moderate regression analysis method with the help of the Smart PLS program. The results of this study indicate that locus of control partially influences audit dysfunctional behavior. Machiavellian properties cannot moderate the relationship of task complexity or locus of control to audit dysfunctional behavior, but professional ethics has a significant effect on audit dysfunctional behavior. Keywords: Task complexity, locus of control, Machiavellian nature, dysfunctional audit behavior.]]>
<![CDATA[Pengaruh Efektivitas Pemungutan Pajak dan Retribusi Daerah Terhadap Pertumbuhan Ekonomi daerah dengan Pendapatan Asli Daerah sebagai variable intervening di Kota Depok ]]>
<![CDATA[Yuli Ardianto]]>;
<![CDATA[Tryas Chasbiandani]]>;
<![CDATA[Lazarus Sinaga]]>
<![CDATA[ JRB-Jurnal Riset Bisnis Vol 7 No 1 (2023): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Pancasila ]]>
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DOI: 10.35814/jrb.v7i1.5119
<![CDATA[Abtract The main purpose of this study is to see the influence of regional income and regional levies on regional economic growth and how regional income is able to mediate the influence of these two variables. This study used data on regional growth and original income of the quarterly area of Depok city with a time period of 2015 - 2020 so that this study used 24 data. This research uses descriptive qualitative methods. This research proves that local taxes have a positive effect on regional economic growth and local indigenous income strengthens the relationship between local taxes and regional economic growth. Citation: Chasbiandani,T., Ardianto Y, Sinaga, L (2022). Pengaruh Efektivitas Pemungutan Pajak dan Retribusi Daerah Terhadap Pertumbuhan Ekonomi daerah dengan Pendapatan Asli Daerah sebagai variable intervening di Kota Depok Abstraks Tujuan utama penelitian ini adalah untuk melihat pengaruh pendapatan daerah dan retribusi daerah terhadap pertumbuhan ekonomi daerah dan bagaimana pendapatan daerah mampu memediasi pengaruh kedua variable tersebut. Penelitian ini menggunakan data pertumbuhan daerah dan pendapatan asli daerah triwulanan kota Depok dengan periode waktu 2015 – 2020 sehingga penelitian ini mneggunakan 24 data. Penelitian ini menggunakan metode kualitatif deskriptif. Penelitian ini membuktikan pajak daerah berpengaruh positif terhadap pertumbuhan ekonomi daerah dan pendapatan asli daerah memperkuat hubungan pajak daerah dengan pertumbuhan ekonomi daerah. Kata Kunci : Pendapatan Asli Daerah, Retribusi daerah , Pajak Daerah, Pertumbuhan Ekonomi Daerah]]>
<![CDATA[FACTORS AFFECTING THE PERFORMANCE OF ACCOUNTING INFORMATION SYSTEM IN PT. AGUNG AUTOMALL ]]>
<![CDATA[Nicky Adi Putranto]]>;
<![CDATA[Tryas Chasbiandani]]>
<![CDATA[ INQUISITIVE : International Journal of Economic Vol 1 No 1 (2020): December ]]>
Publisher : <![CDATA[FEB-UP Press ]]>
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DOI: 10.35814/inquisitive.v1i1.1859
<![CDATA[The purpose of this study is to determine (1) the effect of user involvement in the development of accounting information systems, (2) top management support, (3) personal technical skills, (4) education and training programs, and (5) organizational size on the performance of accounting information systems. This research was conducted on employees of PT. Agung Automall Jakarta. This research uses quantitative methods. This study uses a comparative approach which is a type of research that seeks to know the cause and effect relationship between the dependent variable with the independent variable and test the existing hypothesis. Based on data analysis, it can be concluded that management support, education and training programs, and organizational size have a positive influence on the performance of accounting information systems. While user involvement in the development of the system, and the ability of personal techniques have no significant effect on the performance of accounting information systems.]]>
<![CDATA[COMPARISON OF THE PERFORMANCE OF SHARIA STOCK MUTUAL FUNDS WITH THE TREYNOR, SHARPE, AND JENSEN METHODS DURING THE RECESSION IN INDONESIA ]]>
<![CDATA[Tryas Chasbiandani]]>;
<![CDATA[Eka Sudarmaji]]>;
<![CDATA[Afifa Nudiya Sari]]>
<![CDATA[ INQUISITIVE : International Journal of Economic Vol 2 No 1 (2021): Desember ]]>
Publisher : <![CDATA[FEB-UP Press ]]>
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DOI: 10.35814/inquisitive.v2i1.2335
<![CDATA[During the economic recession, mutual funds can be used as an investment method to help fund circulation and revive the economy of country which has been affected by the Covid-19 pandemic. Investors can find out the mutual fund performance by measuring the risk adjusted return in order that investment can be maximized. The aim of this research is to compare the performance of sharia equity mutual funds and foreign securities based equity mutual funds during economic recession in January 2019 to October 2020 which divided into two periods, before the covid-19 pandemic from January 2019 to February 2020 and after the covid-19 pandemic from March to October 2020. The measurement of mutual fund portfolio performance uses the Treynor, Sharpe, and Jensen methods. They are based on purposive sampling which results the samples of 32 (thirty two) mutual funds from 25 (twenty five) investment managements. The results of the performance comparison show that Cipta Saham Unggulan Syariah which belongs to PT Ciptadana Asset Management provides the best return among its competitors where this mutual fund is able to exceed the benchmark before recession -0,0124 and after recession -0,0046 using the three methods.]]>
<![CDATA[Pendampingan Pemasaran dan Penyusunan Laporan UMKM Binaan FEB UP I Made Instant Food ]]>
<![CDATA[Chasbiandani, Tryas]]>;
<![CDATA[Utami, Khalida]]>;
<![CDATA[Riskarini, Dian]]>;
<![CDATA[Rosdiana, Elly]]>;
<![CDATA[Nabila, Vibi Dwita]]>
<![CDATA[ SULUH: Jurnal Abdimas Vol 5 No 1 (2023): SULUH: Jurnal Abdimas Agustus ]]>
Publisher : <![CDATA[FEB-UP Press ]]>
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DOI: 10.35814/suluh.v5i1.5198
<![CDATA[The purpose of community service is to provide assistance for level improvement (Scale Up) related to Marketing management and Financial Management at MSMEs assisted by FEB UP I Made Instant Food. This method of implementing Community Service uses training and mentoring methods by the Community Service team. The result of this assistance is the creation of an Instagram account for marketing and preparation of reports on the cost of goods produced, cost of goods sold and profit and loss of business I Made Instant Food]]>
<![CDATA[UMKM ”NAIK KELAS” Melalui Program Pengelolaan Keuangan Berbasis Aplikasi Smartphone ]]>
<![CDATA[Baharuddin, Gunawan]]>;
<![CDATA[Chasbiandani, Tryas]]>;
<![CDATA[Widyastuti, Sri]]>
<![CDATA[ SULUH: Jurnal Abdimas Vol 5 No 1 (2023): SULUH: Jurnal Abdimas Agustus ]]>
Publisher : <![CDATA[FEB-UP Press ]]>
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DOI: 10.35814/suluh.v5i1.5423
<![CDATA[Kegiatan PkM merupakan salah satu dharma perguruan tinggi dimana dosen dan mahasiswa diharapkan hadir di tengah-tengah Masyarakat untuk memberikan solusi terhadap masalah-masalah yang dihadapi terkait dengan bidang ilmu yang merupakan aplikasi dari keilmuwan yang dimiliki serta implementasi dari kegiatan penelitian yang dilakukan. Kegiatan ini memiliki beberapa tujuan, antara lain: (1) membantu meningkatkan pemahaman tentang pengelolaan keuangan usaha, (2) membantu UMKM untuk dapat mengelola keuangan usaha mereka agar lebih efisien dan akurat, (3) memperkenalkan aplikasi pengelolaan keuangan berbasis teknologi mobile. Kegiatan ini diharapkan dapat memberikan solusi terhadap masalah-masalah yang dihadapi oleh UMKM khususnya UMKM yang berada di lingkungan sekitar kampus Universitas Pancasila dalam bidang manajemen dan akuntansi. Hasil dari pre-test dan post-test yang dilakukan menunjukkan bahwa sebelum dilaksanakan kegiatan, pemahaman dan pengetahuan pelaku UMKM terkait dengan pengelolaan keuangan dan istilah-istilah umum yang terdapat pada bidang akuntansi keuangan tergolong masih rendah dengan skor 73,75. Dan hasil post-test setelah mengikuti serangkaian pelatihan dan pendampingan pengelolaan keuangan usaha adalah 98,75. Hal ini menunjukkan bahwa terjadi peningkatan pengetahuan dan pemahaman yang cukup signifikan, sehingga pelaku UMKM di komunitas lentera dapat ”naik kelas” dan UMKM yang lebih produktif dan menyerap lebih banyak tenaga kerja.]]>
<![CDATA[Mendeteksi Tax Aggressive Strategies Melalui Biaya Auditor Independen Dan Corporate Governance ]]>
<![CDATA[Chasbiandani, Tryas]]>;
<![CDATA[Shinta Budi Astuti]]>;
<![CDATA[Yetty Murni]]>;
<![CDATA[Baharuddin, Gunawan]]>;
<![CDATA[Muhamad Avito Rizkyansyah Kusuma]]>;
<![CDATA[Zuhmi Fahru Muharomi]]>
<![CDATA[ JRB-Jurnal Riset Bisnis Vol 8 No 1 (2024): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Pancasila ]]>
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DOI: 10.35814/jrb.v8i1.7665
<![CDATA[Penelitian ini bertujuan untuk menganalisis hubungan antara biaya auditor independen, corporate governance, dan strategi agresif perpajakan (tax aggressive strategies) pada perusahaan. Dalam konteks perpajakan yang semakin kompleks, perusahaan sering kali menerapkan strategi agresif untuk meminimalkan kewajiban pajak. Biaya auditor independen dianggap sebagai indikator kualitas pengawasan keuangan dan transparansi, sementara corporate governance berperan penting dalam mendorong praktik bisnis yang etis. Hasil penelitian menunjukkan bahwa terdapat pengaruh negatif yang signifikan antara biaya audit dan praktik penghindaran pajak, mengindikasikan bahwa perusahaan yang membayar biaya audit lebih tinggi cenderung mematuhi regulasi perpajakan. Selain itu, ukuran KAP juga berpengaruh negatif terhadap tax avoidance, di mana perusahaan yang diaudit oleh KAP yang lebih besar menunjukkan kepatuhan pajak yang lebih baik berkat standar audit yang lebih tinggi. Sementara itu, kepemilikan modal asing tidak memoderasi pengaruh audit fee terhadap tax avoidance, tetapi terbukti memoderasi hubungan antara ukuran KAP dan praktik penghindaran pajak. Publisitas CEO berperan sebagai faktor moderasi signifikan yang mempengaruhi kedua hubungan tersebut; CEO dengan reputasi baik mendorong perusahaan untuk lebih mematuhi regulasi perpajakan. Temuan ini menekankan pentingnya pengawasan dan reputasi dalam mendorong praktik perpajakan yang etis di kalangan perusahaan.]]>
<![CDATA[ANALISIS KINERJA LABA BERSIH PADA SUBSEKTOR TRANSPORTASI DI INDONESIA TAHUN 2021 - 2023 ]]>
<![CDATA[Dera Pratiwi, Natasya]]>;
<![CDATA[Satria, Indra]]>;
<![CDATA[Chasbiandani, Tryas]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 2 (2025): September ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Pancasila ]]>
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DOI: 10.35814/5ywzbv82
<![CDATA[This study aims to analyze the net profit performance of transportation sub-sector companies during the period 2021 – 2023. The focus is to analyze the development trend of net profit performance, the main factors that influence it, and the different in performance over a certain period of time. This research method is quantitative descriptive. The population of this study is transportation sub-sector companies listed on the Indonesian Stock Exchange (IDX) from 2021 to 2023. The sample was determined using the purposive sampling method with the aim of obtaining samples that meet the research criteria. The total number of companies that were the research samples was 13 transportation sub-sector companies, with a research period of there years with a total sample of 39. The analysis in this study showed that net profit performance in 2021 to 2022 increased, which was mainly due to a decrease in the cost of good sold. However, net profit performance in 2022 to 2023 decreased, which was mainly due to an increase in expenses.]]>
<![CDATA[Internal Information Quality’s Role in Tax Avoidance and Earnings Disclosure Transparency ]]>
<![CDATA[Indah Masri]]>;
<![CDATA[Amelia Oktrivina]]>;
<![CDATA[Tryas Chasbiandani]]>
<![CDATA[ Jurnal Akuntansi Vol. 29 No. 3 (2025): September 2025 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v29i3.3231
<![CDATA[This research investigates how Internal Information Quality (IIQ) moderates the link between aggressive tax avoidance and earnings disclosure transparency in consumer goods manufacturing firms from 2022 to 2024. Employing a quantitative method with financial statement data, the study finds that aggressive tax strategies significantly raise discretionary revenue, reducing transparency. IIQ acts as a moderating factor, where delays in financial reporting suggest potential earnings manipulation aimed at presenting a favourable image to stakeholders. Such delays may reduce the informative value of disclosures. The findings highlight the need for stronger corporate governance and the adoption of real-time financial reporting systems to minimise information asymmetry. This study enhances tax accounting literature by showing that IIQ impacts operational decisions and influences the reliability of financial disclosures.]]>
<![CDATA[Solvency, Profitability, Company Size, and Public Accounting Firm Size (KAP) Towards Timeliness ]]>
<![CDATA[Herlan]]>;
<![CDATA[Chasbiandani, Tryas]]>;
<![CDATA[Mudya Putri, Desylva]]>
<![CDATA[ Action Research Literate Vol. 8 No. 8 (2024): Action Research Literate ]]>
Publisher : <![CDATA[Ridwan Institute ]]>
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DOI: 10.46799/arl.v8i8.496
<![CDATA[The purpose of this research is to test empirically the effect of solvency, profitability, company size and the size of a public accounting firm on the timeliness of property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses data from 86 property and real estate companies that have been selected using a purposive sampling method with a total of 25 data for three years. The data used is secondary data in the form of financial reports. Data processing in this study uses Statistical Product and Service Solutions (SPSS) version 25. The results of this study indicate that solvency has no significant effect on timeliness, profitability has a significant effect on timelines, company size has a significant effect on timeliness, and the size of a public accounting firm has no significant effect against timeliness]]>
