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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Equity: Jurnal Ekonomi MEDIA BISNIS Jurnal AkunStie (JAS) Jurnal Interprof Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Accounting Studies and Tax Journal Adpebi Science Series Krigan: Journal of Management and Sharia Business WATHAN: Jurnal Ilmu Sosial dan Humaniora Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal Informasi Akuntansi Jurnal UNIV.BI MENGABDI
Triharyati, Eri
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ANALISIS AKUNTANSI PENDAPATAN KONTRAK KONTRAK BERDASARKAN PSAK NO.34 PADA PT. SAMUDRA JAYA LESTARI Mia, Neneng Arum; Sardiyo, Sardiyo; Triharyati, Eri
Jurnal Interprof Vol 8 No 1 (2022): Jurnal Interprof, Juni
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v6i2.1196

Abstract

The purpuse of this study is to determine the recognition of income applied by PT.Samudra Jaya lestari whether it is in accordance with PSAK No.34 ( Revision 2015). Revenue is one of the important elements in information of the elemenst related to the size of the profit earned by company.The method used in this research is in the form of financial statements and work contract letters of PT.Samudra Jaya Lestari and other data in form of literature,articles, journals and websites on the internet.The result of research conducted, namely PT.Samudra Jaya Lestari in applying the income recognition method are not in accordance with the financial statement accounting standards, namely PSAK No.34 regarding constructionservices because PT.Samudra Jaya Lestari has not been consistent in using the income recognition method every year, which should be used in accordance with the provisions that have been applied in PSAK No.34 concerning construction servive revenue.
Financial Performance As A Determinant Of Firm Value: The Moderating Influence Of Good Corporate Governance In Indonesian LQ45 Companies Susanti, Weni; Maieva, Amita Tarina; Triharyati, Eri; Nurhayati, Yuli; Kesuma, Indrawati Mara
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.8034

Abstract

This study aims to analyze the effect of financial performance on firm value, with Good Corporate Governance (GCG) as a moderating variable. This research is quantitative in nature. The population in this study consists of companies listed in the LQ45 Index of the Indonesia Stock Exchange (IDX), totaling 45 companies. The sample selection was conducted using the purposive sampling method, resulting in 19 companies that met the sampling criteria. The research method used is panel data regression analysis, with data processing performed using Eviews 12. The data collection technique employed in this study is document analysis, which involves gathering data from literature reviews and the annual reports of LQ45 companies for the 2020-2023 period. The data source used in this research is secondary data. The results indicate that ROA and ROE have a significant effect on firm value, as measured by Tobin's Q. Additionally, GCG, measured by institutional ownership, is proven to moderate the relationship between ROA and firm value but does not moderate the relationship between ROE and firm value. These findings highlight the importance of implementing GCG in enhancing firm value, particularly in the context of the Indonesian capital market. This research is expected to contribute to academic literature, and future researchers are encouraged to expand their insights for reference in subsequent studies.
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Jihan Ambar Sari; Triharyati, Eri; Kesuma, Indrawati Mara
Journal of Development Economics and Digitalization, Tourism Economics Vol. 2 No. 3 (2025): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v2i3.2500

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas terhadap tax avoidance, leverage terhadap tax avoidance, ukuran perusahaan terhadap tax avoidance, profitabilitas, leverage, dan ukuran perusahaan terhadap tax avoidance secara simultan. Penelitian ini merupakan penelitian kuantitatif menggunakan data sekunder berupa laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020 hingga 2023, dengan populasi dalam penelitian ini yaitu 63 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia, dan sampel 28 perusahaan dihitung dengan menggunakan metode penentuan sampel yaitu purposive sampling. Teknik analisis data dalam penelitian ini menggunakan uji statistic deskriptif, uji asumsi klasik, uji t, uji simultan dan uji Determinasi (R2). Hasil uji t variabel profitabilitas memiliki nilai 0.4524 > 0,05 yang artinya variabel profitabilitas tidak berpengaruh signifikan terhadap tax avoidance. Variabel leverage memiliki nilai 0.0026 < 0,05 yang artinya variabel leverage berpengaruh signifikan terhadap tax avoidance. Variabel ukuran perusahaan memiliki nilai 0.1902 > 0,05 yang artinya variabel ukuran perusahaan tidak berpengaruh signifikan terhadap tax avoidance. Hasil uji F diperoleh nilai 0.010906 < 0,05 ini menunjukkan bahwa variabel-variabel yang digunakan dalam penelitian ini secara simultan berpengaruh signifikan terhadap tax avoidance. Dari hasil uji koefisien Determinasi diperoleh nilai 14.74% variabel dependen dapat dijelaskan oleh variabel independent, sedangkan sisanya 88.47% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Kata kunci: Profitabilitas, Leverage, Ukuran Perusahaan, Tax Avoidance×
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA DINAS KEBUDAYAAN DAN PARIWISATA KABUPATEN MUSI RAWAS Fitri, Annisa; Triharyati, Eri; Mulyono, Hardi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1921

Abstract

The problem examined in this study is about the Financial Performance of the Culture and Tourism Office of Musi Rawas Regency in terms of Eifficiency, Eiffectiveness and Harmony Ratios. This study uses a qualitative method. Data collection techniques used are observation, interviews and documentation. The results showed that the Financial Performance of the Culture and Tourism Office of Musi Rawas Regency in terms of Efficiency Ratio, from 2017 to 2022 can be categorized as inefficient with an aveirange efficiency ratio valuei of 93,6%. The Financial Performance of the Musi Rawas Regency Culture and Tourism Office in terms of the Effectiveness Ratio, from 2017 – 2022 as a whole is in the effective criteria with an average effectiveness ratio valuei of 94%. Thei Financial Performance of the Office of Culture and Tourism of Musi Rawas Regency in terms of the Conformity Ratio, from 2017 – 2022 can be said to be compatible, with an average compatibility ratio value of 77,3%. The results of this research are expected to be useful for the Culture and Tourism Office of Musi Rawas Regency. They need to pay more attention to things that can be a potential source of income, such as paying special attention to tourist objects.
The Effect of Financial Performance on Sustainability Report Disclosure in Companies Listed on the Lq45 Index of the Indonesian Stock Exchange (IDX) in 2018-2021 Triharyati, Eri; Harokah, Mohammad Adha; Nurhayati, Yuli; Sari, Dian Wulan; Chandra, Revi
Krigan: Journal of Management and Sharia Business Vol. 1 No. 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/krigan.v1i2.6610

Abstract

This study aims to analyze the effect of financial performance by proxy ROA, ROE, NPM, PBV, and MarketCap on the disclosure of sustainability reports in companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX). The data used is secondary data and the method used is panel data regression analysis with the help of the Eviews 12 program. The population in this study are companies listed on the LQ45 index on the Indonesian Stock Exchange, totaling 45 companies. The sample selection used a purposive sampling method. 15 companies meet the sampling criteria. The results of this study indicate that the ROA, ROE, NPM, PBV, and Market Capitalization have a significant effect on sustainability report disclosure and have samples from populations of the same variance. ROA and MarketCap variables have a negative and significant effect on sustainability report disclosure. The NPM variable has a positive and significant effect on the sustainability report disclosure. While the ROE and PBV variables do not affect the sustainability report disclosure. With an Adjusted R2 value of 39.16%.Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dengan proksi ROA, ROE, NPM, PBV dan MarketCap terhadap sustainability report disclosure pada perusahaan yang terdaftar pada indeks LQ45 Bursa Efek Indonesia (BEI). Data yang digunakan merupakan data sekunder dan metode analisis yang digunakan yaitu analisis regresi data panel dengan bantuan program Eviews 12. Populasi dalam penelitian ini adalah perusahaan perusahaan yang terdaftar di indeks LQ45 Bursa Efek indonesia yang berjumlah 45 perusahaan. Pemilihan sampel menggunakan metode purposive sampling. Terdapat 15 perusahaan yang memenuhi kriteria sampling. Hasil penelitian ini menunjukan bahwa ROA, ROE, NPM, PBV dan Market Capitalization berpengaruh signifikan terhadap sustainability report disclosure dan memiliki sampel dari populasi dari varian yang sama. Variabel ROA dan MarketCap berpengaruh negatif dan signifikan terhadap sustainability report disclosure. Variabel NPM berpengaruh positif dan signifikan terhadap sustainability report disclosure. Sedangkan variabel ROE dan PBV tidak berpengaruh terhadap terhadap sustainability report disclosure. Dengan nilai Adjusted  sebesar 39,16%.
PERAN DESAIN KEMASAN DALAM MENINGKATKAN DAYA TARIK PRODUK DAN KEPUTUSAN PEMBELIAN KONSUMEN Surajiyo, Surajiyo; Juita, Hartati Ratna; Triharyati, Eri; Saputra, Dendi; Arismenanda, Mita
JURNAL UNIV.BI MENGABDI Vol 3 No 2 (2024): Jurnal UNIV.BI Mengabdi : Desember
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/mengabdi.v3i2.2508

Abstract

Desain kemasan sangat penting untuk meningkatkan daya tarik produk dan memengaruhi keputusan pembeli. Kemasan produk pertanian tidak hanya berfungsi sebagai perlindungan produk, tetapi juga berfungsi sebagai alat komunikasi yang dapat memengaruhi persepsi pembeli tentang kualitas dan nilai produk. Bagaimana konsumen memilih untuk membeli produk pertanian, khususnya yang dipasarkan melalui Balai Penyuluh Pertanian, dipengaruhi oleh desain kemasan. Kemasan yang menarik, fungsional, dan ramah lingkungan mampu menarik perhatian pelanggan dan meninggalkan kesan positif tentang produk. Selain itu, desain kemasan yang menarik dan sesuai dengan preferensi pelanggan dapat membedakan produk dari pesaing dan meningkatkan kepercayaan konsumen terhadap kualitas produk. Kemasan yang tidak menarik atau tidak praktis, di sisi lain, dapat mencegah pelanggan untuk membeli produk dengan kualitas yang baik. Oleh karena itu, penting bagi pelaku usaha pertanian untuk memahami bagaimana desain kemasan berfungsi untuk membuat konsumen setia dan menjadi menarik. Selain itu, penelitian ini menekankan bahwa pelatihan di balai penyuluh pertanian sangat penting untuk meningkatkan pengetahuan dan keterampilan petani tentang cara membuat kemasan yang efektif, yang akan meningkatkan daya saing produk di pasar
The Interaction of Digital Lifestyle and Food Waste on Household Food Security among Urban Millennials: Evidence from Palembang City, Indonesia Nurhayati, Yuli; Triharyati, Eri
Equity: Jurnal Ekonomi Vol 13 No 2 (2025): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v13i2.582

Abstract

Household food security in urban areas, especially among millennials, is becoming an increasingly important issue as lifestyles and consumption patterns change due to the digitization of food services. This study aims to analyze the level of food security among millennial households in Palembang and examine the effect of spending on food delivery and food waste on the Household Food Insecurity Access Scale (HFIAS) score. Data were obtained from millennial household respondents through a questionnaire survey, with the HFIAS score as the dependent variable. The analysis was conducted using Ordinary Least Squares (OLS) regression, followed by Poisson regression as an alternative model suitable for count data. The results showed that the average HFIAS score was 3.17, with the majority (87%) of households falling into the mildly food insecure category. OLS and Poisson regressions show that spending on food delivery and food waste has a negative effect on food security. This study concludes that the food security of millennial households in Palembang is relatively vulnerable, mainly due to their increasing dependence on food delivery services.
Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Moderasi Yuliani, Malika; Aprianto, Ronal; Triharyati, Eri
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/kyafhb94

Abstract

One of the main challenges is maintaining the stability of financial performance which is the main determinant of company value. Using the partial least square (PLS)-SEM method through the smartpls program versition 3.0, the population in this study in this study was 133 consumer goods companies listed on the Indonesia stock exchange in 2019-2023. The sampling method used purposive sampling. The result of the study with a t-staistic value of 0.519 and a p-value of 0.604 because the t-statistic value> 1.96 and p-value < 0.05 can be concluded that shows that the capital structure does not affect the value of the company, t-statistic value of 1.180 and p-value 0.238 that the t-statistic value <1.96 and p-value> 0.05 can be concluded that profitability has not significant effect on the value of the company, the t-statistic value of 1.316 and p-value of 0.189. Because the t-statistic value < 1.96 and p-value> 0.05 can be concluded that dividend policy cannot moderate capital structure on the value of the company, the t-statistic value of 2.820 and p-value of 0.005. With a t-statistic value > 1.96 and a p-value < 0.05, it can be concluded that dividend policy can moderate profitability and firm value. The meaning of research is its importance in making invesment decisions and can provide input in determining financial policies.  
Co-Authors Andrialdo, Arisky Annisa Fitri, Annisa Ardayana, Ardayana Arismenanda, Mita Chandra, Revi Dheo Rimbano Ermawati Ermawati Facriyah Pratama Muri, Febi Harokah, Mohammad Adha Jihan Ambar Sari Judina, Rupia Juita, Hartati Ratna Kesuma, Indrawati Mara Khairunnisah Khairunnisah Maieva, Amita Tarina Marakesuma, Indrawati Martini Martini Meliani, Inggit Naula Mia, Neneng Arum Mulyono, Hardi NURHAYATI, YULI Nurlita Sari, Aprilia Paleni, Herman Ronal Aprianto Samosir, Agustinus Saputra, Dendi Sardiyo Sardiyo, Sardiyo Sari, Dian Wulan Sefpri Pratama, Ageng Surajiyo Surajiyo Susanti, Weni Yati, Syaida Yavanda, Sendi Yuliani, Malika