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All Journal SALAM: Jurnal Sosial dan Budaya Syar-i AKURASI: Jurnal Riset Akuntansi dan Keuangan REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis Journal Research of Social Science, Economics, and Management Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Journal of Accounting Inaba Akurasi
Harianti, Ati
Universitas Trilogi Jakarta
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH BAGI PELAKU USAHA MIKRO Ati Harianti; Ludwina Harahap; Hendyansyah Hendyansyah
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v2i1.159

Abstract

Abstract- Financial statements are a source of financial information for the entity measuring the performance. The financial statements are prepared in certain accounting standards (SAK); General IFRS-based, ETAP or EMKM, according to business size classification. For small and micro businesses (SME’s), based on SAK EMKM. The standards have been modified several times. Simplification is carried out to make it easier for micro and small entities to prepare financial reports based on standards, however, in fact, is that SMEs mostly do not make business financial reports with or without accounting standard. The standard is still considered to be too difficult for micro and small entities. This research was conducted to determine the perceptions of micro-businesses in preparing financial statements based on SAK EMKM. By using primary data and the results of small focus group discussions, as well as testing using Structural Equation Modeling, there are 2 factors that significantly influence the perceptions of SMEs in making financial reports, those are the benefits of the Financial Statements and the timing of the preparation of Financial Statements. The SME’s know the benefits/advantages of preparing Financial Statements, while the challenges faced are the lack of knowledge about accounting records and the lack of sufficient time to make financial reporting.
KARAKTERISTIK USAHA DAN TINGKAT LITERASI KEUANGAN PADA UMK DI KECAMATAN PANCORAN DKI JAKARTA Ati Harianti, S.E.,M.B.A.,CR
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 8, No 01 (2019): JURNAL KOMPLEKSITAS
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1269.244 KB)

Abstract

Penelitian ini dimaksudkan untuk membantu pemerintah dalam meningkatkanliterasi keuangan di kalangan Usaha Menengah dan Kecil (UMK). Denganpengetahuan yang memadai tentang produk perbankan dan lembaga keuanganlainnya oleh pemilik UMK, diharapkan bisnis UMK dapat berkembang sehinggadapat membantu Pemerintah dalam meningkatkan perekonomian.Penelitian ini bertujuan untuk menganalisis karakteristik UMK di KecamatanPancoran dan mengidentifikasi tingkat literasi keuangan. Penelitian inimenggunakan data primer melalui penyebaran kuesioner dan pengambilan sampelsebanyak 180 responden. Metode pengembangan kuesioner skala likert digunakanuntuk mengumpulkan data untuk tujuan analisisHasil penelitian menunjukkan bahwa mayoritas UMK adalah laki-laki, usia berkisarantara 25 hingga 55 tahun. Dalam hal pendidikan, mayoritas responden telah lulussekolah menengah atas (SMA / SMK). Jenis usaha dengan proporsi terbesar adalahkuliner dan jumlah karyawan yang bekerja adalah 1-4 orang. Penghasilan per bulandi bawah Rp5 juta. Sebagian besar UMK menyewa tempat untuk menjalankan bisnismereka dan tidak ada dari mereka yang memiliki izin usaha. Sebagian besar bisnistelah berjalan dari 3 hingga 5 tahun dan tidak pernah berganti bisnis selama tahuntahunitu. UMK menggunakan tabungan mereka sendiri sebagai sumber modalbisnis.Menurut garis Kontinum, tingkat melek finansial di Kabupaten Pancoran dianggapbaik, dengan perilaku finansial memiliki tingkat melek huruf tertinggi 77%,sementara kepercayaan finansial memiliki tingkat melek huruf yang buruk yaitu59%. Sementara itu tingkat literasi keuangan berdasarkan jenis bisnis menunjukkanbahwa bisnis fashion memiliki tingkat melek huruf yang lebih tinggi pada semuavariabel dibandingkan dengan bisnis kuliner dan jenis bisnis lainnya.
FAKTOR YANG MEMPENGARUHI UNDERPRICING PADA PERUSAHAAN SEKTOR NON KEUANGAN Jeny Nurcahyani; Ati Harianti
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 10, No 2 (2021): KOMPLEKSITAS EDISI DESEMBER 2021
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (913.653 KB) | DOI: 10.56486/kompleksitas.vol10no2.143

Abstract

The purpose of this study was to analyze the factors that influence the occurrence variable underpricing. These factors are underwriter’s reputation, return on asset, debt-equity to ratio, and firm size. The population of this research is all manufacturing companies listed in the Indonesia stock exchange 2015 – 2018. Sampling using purposive sampling is the selection of the sample with certain criteria so that the sample obtained in this study was 57 companies. Multiple regression analysis was employed to analyze data. The result showed that underwriter’s reputation, return on asset, and debt-equity to ratio, while firm size does not affect underpricing. The result obtained simultaneously underwriter’s reputation, return on asset, debt-equity to ratio, and firm size significantly affect underpricing
ANALISIS PERBANDINGAN TRADING VOLUME ACTIVITY, ABNORMAL RETURN SAHAM DAN BID ASK SPREAD SEBELUM DAN SESUDAH STOCK SPLIT Indria Octaviani; Ati Harianti
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 10, No 01 (2021): KOMPLEKSITAS EDISI JUNI 2021
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.179 KB) | DOI: 10.56486/kompleksitas.vol10no01.84

Abstract

A stock split is when a company divides the existing shares of its stock into multiple new shares. The split is done by dividing  each existing shares into more than one shares. A lower share price can make the stock more attractive to a broad range of investors so that the sale of shares can be further increased. This study aims to determine the differences in trading volume activity, abnormal returns and bid-ask spreads before and after the stock split. The event window used in this study is 20 days consisting of 10 days before the stock split and 10 days after the stock split. This study was conducted on 28 companies that announcess Stock Splits during the 2015-2019 period. The method used in this study was to use the Wilcoxon signed rank test which was processed with the help of SPSS version 25. The results of this study indicate that there are significant differences in Trading Volume Activity and Abnormal Return before and after the announcement of Stock Split
Factors Influencing Students Intention to Become a Technosociopreneur Budi Suryowati; Ati Harianti; Hermawan Seftiono
Journal Research of Social Science, Economics, and Management Vol. 2 No. 4 (2022): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (895.773 KB) | DOI: 10.59141/jrssem.v2i04.315

Abstract

Currently there is a new concept of entrepreneurship that combines technopreneurs and sociopreneurs known as teknosociopreneurship. The terms techno is about technology innovation and industry 4.0. Socio is a social impact on the surrounding community and collaboration. In this study, the characteristics of technosociopreneurs refer to the values of technosociopreneurs embraced by Trilogy University which consists of integrity, togetherness, independence, excellence, and innovation. This study aims to determine the influence of integrity, togetherness, independence, excellence, and innovation possessed by Trilogy University students on their intention to be a techno-sociopreneur. The population used consists of 2,289 students, spread over 12 study programs. From the population, 350 students were obtained by using cluster sampling method. The data analysis used was Partial Least Square - Structural Equation Modeling (PLS-SEM). The result of the study indicate that out of five basic values possessed by Trilogy University students that affect their intention in becoming a techno-sociopreneur are integrity, togetherness, and innovation.
Teknososiopreneur: Karakteristik dan Minat Mahasiswa Ati Harianti; Budi Suryowati; Hermawan Seftiono
SALAM: Jurnal Sosial dan Budaya Syar-i Vol 10, No 2 (2023)
Publisher : Faculty of Sharia and Law UIN Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v10i2.29828

Abstract

The purpose of this study was to find out the characteristics of students' technosociopreneurship in the form of Integrity, Togetherness, Independence, Excellence, and Innovation which refer to the values in the vision of Trilogy University and students' interest in becoming a technosociopreneur. Of the 2,289 students spread across 12 study programs, 439 students were used as samples using simple random sampling technique. Descriptive statistical methods and the t-test for the difference between the two averages are used in analyzing data regarding techno-sociopreneur characteristics and techno-sociopreneur interests. The results of the study show that students have Techno-Socio-Sociopreneur characteristics with an average score of 4.08 out of a maximum scale of five or it is said that students have Techno-Socio-Sociopreneur characteristics. There are differences in the characteristics of techno-sociopreneurs between students who are working and not working and there is no difference in interest in becoming a techno-sociopreneur between students who are working and not working, between men and women, and between FEB and non-FEB students.Keywords: Integrity; Independence; Superiority; Innovation; Techsociopreneur  AbstrakTujuan penelitian ini untuk mengetahui bagaimana karakteristik keteknososiopreneuran mahasiswa berupa  Integritas, Kebersamaan, Kemandirian, Keunggulan, dan Inovasi yang mengacu pada nilai-nilai pada visi Universitas Trilogi dan minat mahasiswa untuk menjadi seorang teknososiopreneur. Dari sebanyak 2.289 mahasiswa yang tersebar di 12 program studi, sebanyak 439 mahasiswa dijadikan sebagai sampel dengan teknik pengambilan simple random sampling. Metode Statistik deskriptif  dan Uji t untuk beda dua rata-rata digunakan dalam melakukan analisis terhadap data mengenai karakteristik keteknososiopreneuran dan minat berteknososiopreneur. Hasil penelitian menunjukan bahwa mahasiswa memiliki Karakteristik Keteknososiopreneuran dengan nilai rata-rata 4,08 dari  maksimal skala lima atau dikatakan mahasiswa memiliki karakteristik keteknososiopreneuran. Ada perbedaan karakteristik keteknososiopreneuran antara mahasiswa yang sudah bekerja dan belum bekerja dan tidak ada perbedaan minat untuk menjadi seorang teknososiopreneur antara mahasiswa yang sudah bekerja dan belum bekerja, antara pria dan wanita, dan antara mahasiswa FEB dan NonFEB.Keywords: Integritas; Kemandirian; Keunggulan; Inovasi; Teknososiopreneur 
Pelatihan Microsoft Excel Menuju Dunia Professional Bagi Smk Putra Pertiwi Pamulang Syihab, Faizah; Harianti, Ati
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 2 No 2 (2023): Agustus
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v2i2.76

Abstract

Pentingnya peran sumber daya manusia dalam kelangsungan suatu organisasi membuat pemahaman dan keterampilan dalam berbagai bidang menjadi krusial. Di antara keterampilan tersebut, kemampuan dalam mengolah data menggunakan aplikasi seperti Microsoft Excel memegang peranan penting, khususnya dalam mengorganisir dan menganalisis data berupa teks dan angka. Penelitian ini bertujuan untuk memberikan pelatihan kepada 47 orang dari SMK Putra Pertiwi Pamulang, mengenai penggunaan Microsoft Excel dalam dunia kerja untuk meningkatkan kemampuan mereka dalam pengolahan data. Penelitian dilaksanakan melalui media online Zoom. Metode pelatihan lebih menekankan pada praktik, dengan teori sebesar 30% dan praktik sekitar 70%. Hasil evaluasi menunjukkan semangat tinggi dari para peserta selama pelatihan. Mereka aktif berpartisipasi dalam sesi tanya jawab dan pengerjaan praktik riil. Diskusi bersama narasumber juga berjalan interaktif, membantu peserta dalam memahami penggunaan Microsoft Excel dan pentingnya pembacaan data dan hasil output
PELATIHAN INOVASI PEMASARAN DIGITAL DAN LITERASI KEUANGAN DALAM MENINGKATKAN POTENSI UMKM BOJONG JENGKOL BOGOR Suryowati, Budi; Harianti, Ati; Syihab, Faizah; Puspita, Nelly Camelia; Haikal, Muhammad; Yolanda, Yolanda
SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 2, No 2 (2024): SWADIMAS EDISI JULI 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/swadimas.vol2no2.522

Abstract

Community service is a tangible effort to apply science and technology to directly benefit society. In the context of training Micro, Small, and Medium Enterprises (MSMEs) based on digital marketing with the theme "Advancing Bojong Jengkol MSMEs with Innovation," the main objective of this activity is to broaden insights on the use of social media in promotion and sales enhancement for the participants, as well as to provide education on financial literacy, especially for housewives. Through this training, it is hoped that the participants can utilize social media, especially WhatsApp (WA) and Instagram (IG), to develop their businesses in the future and increase understanding and awareness of the importance of financial literacy in family life. Involving a team of implementers consisting of lecturers and students, and through face-to-face lectures and workshops, this community service activity has successfully provided significant benefits to MSMEs in Bojong Jengkol Village, Ciampea, Bogor. The positive impact of social media on MSMEs, such as increased visibility, strengthening customer relationships, and facilitating online sales, supports the growth and sustainability of MSMEs. Thus, community service through digital marketing training makes a meaningful contribution to advancing MSMEs and improving the welfare of the community at large.Pengabdian kepada masyarakat merupakan upaya nyata dalam menerapkan ilmu pengetahuan dan teknologi untuk memberikan manfaat langsung kepada masyarakat. Dalam konteks pelatihan UMKM berdasarkan Pemasaran digital dengan tema "Memajukan UMKM Bojong Jengkol dengan Inovasi", tujuan utama kegiatan ini adalah untuk membuka wawasan tentang pemanfaatan media sosial dalam promosi dan peningkatan penjualan bagi para peserta, serta memberikan edukasi tentang literasi keuangan khususnya untuk ibu rumah tangga. Melalui pelatihan ini, diharapkan para peserta dapat memanfaatkan media sosial, terutama WhatsApp (wa) dan Instagram (IG), untuk mengembangkan usaha mereka di masa depan, serta meningkatkan pemahaman dan kesadaran akan pentingnya literasi keuangan dalam kehidupan keluarga. Dengan melibatkan tim pelaksana yang terdiri dari dosen dan mahasiswa, serta melalui sesi ceramah dan workshop tatap muka, kegiatan pengabdian ini berhasil memberikan manfaat yang signifikan bagi UMKM di Desa Bojong Jengkol, Ciampea, Bogor. Dampak positif dari penggunaan media sosial terhadap UMKM, seperti peningkatan visibilitas, memperkuat hubungan dengan pelanggan, dan memfasilitasi penjualan online, turut mendukung pertumbuhan dan keberlangsungan usaha UMKM. Dengan demikian, pengabdian kepada masyarakat melalui pelatihan Pemasaran digital ini memberikan kontribusi yang berarti dalam memajukan UMKM dan meningkatkan kesejahteraan masyarakat secara luas.
PENYULUHAN LITERASI KEUANGAN UNTUK MENCAPAI FINANCIAL FREEDOM BAGI GEN-Z Widhiastuti, Rosalia Nansih; Harianti, Ati; Suryowati, Budi; Suzuda, Fanny
SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 2, No 1 (2024): SWADIMAS EDISI JANUARI 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/swadimas.vol2no1.390

Abstract

Lack of financial literacy and supported by the ease of technology, as well as the YOLO (You Only Live Once) and FOMO (Fear of Missing Out) views that developed among Gen-Z, causing them to be less able to manage expenses. Therefore, it is necessary to improve financial literacy and strategies to achieve financial freedom for Gen-Z. The community service activity organized was in the form of a Webinar which was attended by Gen-Z employees aged 20-26 years. Webinar participants came from Trilogy University Employee class students and the general public. The results of the webinar showed an increased understanding of the importance of financial planning, the availability of sufficient emergency funds, and the strategies needed to prepare for the future through minimum savings and investments that must be made programmatically.Kurangnya literasi keuangan dan didukung oleh kemudahan teknologi, serta pandangan YOLO (You Only Live Once) dan FOMO (Fear of Missing Out) yang berkembang di kalangan Gen-Z, menyebabkan mereka kurang dapat mengatur pengeluaran. Sehingga perlu adanya peningkatan literasi keuangan serta strategi untuk mencapai kebebasan finansial bagi Gen-Z. Kegiatan pengabdian masyarakat yang diselenggarakan berbentuk Webinar yang diikuti oleh para karyawan Gen-Z yang berusia 20-26 tahun. Peserta webinar berasal dari mahasiswa kelas Karyawan Universitas Trilogi serta masyarakat umum. Hasil webinar menunjukkan adanya peningkatan pemahaman tentang pentingnya perencanaan keuangan, tersedianya dana darurat yang cukup, serta strategi yang dibutuhkan untuk mempersiapkan masa depan melalui tabungan minimal serta investasi yang harus dilakukan secara terprogram.
Factors Effecting Holding Period Of Construction Material Company Stocks In Indonesia Shara, Fauziah; Harianti, Ati
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.373

Abstract

This study aims to examine the influence of bid-ask spread, market value, stock price, and return variance on the holding period. The research employs a quantitative method. The data used is secondary data sourced from the financial reports of construction material companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2022. Data collection was conducted using a purposive sampling method, resulting in a selected sample of 144. This study was tested using panel data regression analysis techniques. The result shows the p-values for market value, stock price, and return variance are each below the significant level of 0.05, indicating that these variables have a statistically significant impact on the holding period of stocks. Both market value and return variance show a negative relationship with the holding period. Additionally, the F-Statistic value exceeds the critical value from the F-distribution (f-table), suggesting that bid ask spread, market value, stock price, and return variance collectively have a significant influence on the holding period of company stocks.
Co-Authors Hafiz, Fauzan Harahap, Ludwina Hendyansyah Hendyansyah Henifa, Henifa Indria Octaviani Jeny Nurcahyani Luthfiah, Uvi Nur MAINAH, MUT Muhammad Haikal Nurhayati, Aliifah Pohan, Fanny Suzuda Puspita, Nelly Camelia Seftiono, Hermawan Shara, Fauziah Suryowati, Budi Syihab, Faizah Widhiastuti, Rosalia Nansih Yolanda Yolanda, Yolanda