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All Journal Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Jurnal Ilmiah Akuntansi dan Keuangan
DJASHAN, INDRA ARIFIN
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Contribution of Women and Environmental Management on Firm Value Djashan, Indra Arifin; Suryadi, Hernanda Cahyo
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 13 No. 1 (2024): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/p4t92g58

Abstract

Penelitian ditujukan untuk menganalisis pengaruh dari presiden direktur perempuan, presiden komisaris perempuan, umur perusahaan, ukuran perusahaan, pertumbuhan pendapatan, profitabilitas, leverage, kepemilikan institusional, komisaris independen, environmental performance, dan environmental management terhadap nilai perusahaan. Objek penelitian yang digunakan dalam penelitian ini adalah perusahan cyclical dan non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI) kecuali sektor keuangan selama periode 3 tahun, tahun 2020 sampai dengan 2022, dengan penggunaan purposive sampling method sebagai metode pengambilan sampel dan metode regresi berganda sebagai metode analisis data. Terdapat 45 perusahaan dan 135 data yang lolos kriteria penelitian. Hasil penelitian ini menunjukkan bahwa presiden direktur perempuan, profitabilitas, leverage, komisaris independen dan environmental management memiliki pengaruh positif terhadap nilai perusahaan.
KEBIJAKAN DIVIDEN, REPUTASI AUDITOR DAN FAKTOR FAKTOR PENENTU NILAI PERUSAHAAN Trinita, Sella; Djashan, Indra Arifin
E-Jurnal Akuntansi TSM Vol. 4 No. 4 (2024): 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.v4i4.2703

Abstract

This study aims to obtain empirical evidence regarding the influence of dividend policy, public accounting firm reputation, and other factors on firm value. In this study, there are seven independent variables, namely dividend policy, profitability, capital structure, liquidity, firm size, firm age, and public accounting firm reputation. The sample consists of 105 data points from 35 companies in the consumer cyclicals and consumer non-cyclicals sectors listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period. The sample selection was conducted using the purposive sampling method, while data analysis was performed using multiple regression analysis. The results indicate that dividend policy, profitability, and capital structure have an impact on firm value.
PENGARUH FREQUENT CEO’S PICTURE DAN FAKTOR LAINNYA TERHADAP FRAUDULENT FINANCIAL STATEMENT RIANA, SHELLA PUTRI; DJASHAN, INDRA ARIFIN
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 1 (2025): E-Jurnal Manajemen Trisakti School of Management (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/ejmtsm.v5i1.2898

Abstract

This study aims to obtain empirical evidence regarding the effect of financial stability, external pressure, financial targets, effective monitoring, institutional ownership, nature of industry, change in auditor, company size, change of director, frequent CEO's picture on fraudulent financial statements. This study uses companies listed on the Indonesia Stock Exchange in the manufacturing sector for the period 2021 to 2023. The sample in this study was 66 companies that had passed the five sample criteria. The data were analyzed through descriptive statistical tests, data quality tests, classical assumption tests dan hypothesis testing using multiple linear regression methods with the IBM SPSS Statistic 25 program. The results of this study indicate that financial stability, external pressure, nature of industry, effective monitoring, and change in auditor have an influence on fraudulent financial statements. While financial target, institutional ownership, company size, change of director, and frequent CEO's picture do not have an influence on fraudulent financial statements.
PENGARUH RASIO KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA Visakha, Olivia; Djashan, Indra Arifin
E-Jurnal Akuntansi TSM Vol. 5 No. 3 (2025): 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.v5i3.2890

Abstract

This research is conducted to obtain empirical evidence regarding the factors influencing firm value in the manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) during the period from 2021 to 2023. The independent variables examined in this study include liquidity, activity, leverage, profitability, firm size, dividend policy, investment decisions, and firm growth. This study employs purposive sampling as the sampling method, which requires certain criteria until a usable sample size is obtained. Based on the sampling selection process, this research uses 44 companies with 132 data that successfully passed the selection criteria. The hypothesis testing conducted in this study utilizes multiple regression analysis. Based on the analysis results, this study concludes that liquidity, activity, leverage, and profitability have a positive effect on firm value. High profitability will increase the firm value because investors believe that the company is able to utilize its assets effectively to increase profits, which ultimately boosts investor confidence and raises the company's stock price. Meanwhile, firm growth has a negative effect on firm value. Additionally, firm size, dividend policy, and investment decisions do not affect firm value.
Peningkatan Kualitas Lulusan Siswa Melalui Pelatihan Komputer Akuntansi Dasar Berbasiskan Accurate Djashan, Indra Arifin
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol. 1 No. 3 (2017): Jurnal Sakai Sambayan
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstract : The purpose of community service is to improve the quality of graduate students through basic computer accounting training based on accounting accurate software. The challenges of globalization and the level of soft skills and demographic bonuses are not to be ignored in today's workplace demands. Method of implementation is done by way of identification, analysis, design and implementation. SMART as a tool in measuring the performance and evaluation of the whole section of the work plan, making this program a challenge in the face of an increasingly complex employment industry. Accounting accurate software is one of the solutions in providing debriefing to students who deepen the field of accounting science further. Keywords: accurate, software accounting, SMART, Specific, Measurable, Achiveable, Relevance, Timely Abstrak: Tujuan dari pengabdian masyarakat ini adalah untuk meningkatkan kualitas lulusan siswa melalui pelatihan komputer akuntansi dasar berbasiskan software accounting accurate. Tantangan globalisasi dan tingkatan soft skill serta bonus demografi merupakan hal yang tidak boleh diabaikan dalam tuntutan dunia kerja disaat ini. Metode pelaksanaan dilakukan dengan cara identifikasi, analisa, perancangan dan implementasi. SMART sebagai alat dalam mengukur kinerja dan evaluasi keseluruhan bagian dalam perencanaan kerja, menjadikan program ini menjadi tantangan dalam menghadapi industri lapangan kerja yang semakin kompleks. Software accounting accurate merupakan salah satu solusi dalam memberikan pembekalan kepada siswa-siswi yang mendalami bidang ilmu akuntansi lebih lanjut. Kata kunci: accurate, software accounting, SMART, Specific, Measurable, Achiveable, Relevance, Timely
INTERNET MERETAS KEBUNTUAN ADMINISTRASI DESA CIBUNTU, PURWAKARTA Djashan, Indra Arifin; Supriatna, Dicky
Jurnal Pengabdian Kepada Masyarakat Sakai Sambayan Vol. 2 No. 3 (2018)
Publisher : Lembaga Penelitian dan Pengabdian Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jss.v2i3.119

Abstract

Sustainable Development Goals (SDGs) merupakan agenda pembangunan dunia yang dipelopori oleh Perserikatan Bangsa-Bangsa (UN) memiliki tujuan bagi kesejahteraan umat manusia, dan melestarikan kehidupan bumi. Dengan mengacu kepada tujuan ke 4 dari tujuh belas tujuan SDG, yakni: menjamin pendidikan yang inklusif dan berkeadilan serta mendorong kesempatan belajar seumur hidup bagi semua orang. Sebagian besar mata pencaharian penduduk di desa tersebut adalah petani. Beberapa komoditas utama seperti pala, gula aren dan manggis menjadi industri rumah tangga yang kerap menjadi andalan desa tersebut. Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) STIE Trisakti bekerja sama dengan SMA Lab School Kebayoran dimana P3M berkontribusi dalam hal pengadaan dan pelatihan dasar komputer. Permasalahan yang dihadapi oleh pengelola desa Cibuntu adalah pemanfaatan teknologi sebagai sarana dalam kegiatan administrasi yang cepat, mudah dan efisien. Metode pengabdian masyarakat yang diterapkan meliputi: ceramah, presentasi, studi kasus, simulasi dan evaluasi. Tujuan pengabdian masyarakat memberikan pelatihan dan penyuluhan akses kecepatan sambungan internet, instalasi jaringan sederhana, dan penanganan atas serangan virus dengan harapan pekerjaan administrasi dan laporan perkembangan desa dapat diaplikasikan dengan mudah dan cepat. Target dan luaran yang hendak dicapai adalah membangun infrastruktur jaringan sederhana, mendorong kesempatan belajar bagi setiap warga desa, dan membina inovasi yang berkelanjutan. Tentunya bukan sekedar ilmu dan pengetahuan yang disampaikan, tetapi juga bantuan dua unit komputer sebagai wujud untuk kemudahan bagi perangkat desa Cibuntu dalam melaksanakan kegiatan operasional sehari-hari. Kata kunci: Sustainable Development Goals, Desa Cibuntu Purwakarta, STIE Trisakti, Pengabdian Masyarakat, P3M
Co-Authors RIANA, SHELLA PUTRI SUPRIATNA, DICKY Suryadi, Hernanda Cahyo Trinita, Sella Visakha, Olivia