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All Journal BJRA (Bongaya Journal of Research in Accounting) Patria Artha Journal of Accounting Dan Financial Reporting Jurnal Ilmiah Ecosystem Tangible Journal JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Jurnal Ekonomika Dan Bisnis Income Journal: Accounting, Management and Economic Research
Triseptya, Ghaliyah Nimassita
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Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Social Sciences Other

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PENGARUH PELATIHAN DAN KOMPETENSI TERHADAP KINERJA BENDAHARA DESA (Studi Kasus Pada Desa Di Kabupaten Pinrang) Triseptya, Ghaliyah Nimassita; Hatta, Harmiati
Jurnal Ilmiah Ecosystem Vol. 18 No. 3 (2018): ECOSYSTEM September - December 2018
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Bosowa

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Abstract

The current performance conditions of local government officials and treasurers are still low, especially the ability to manage regional finances, especially in rural areas. The Ministry of Finance also provides the same assessment of the village apparatus that has not yet shown its readiness for the receipt of village funds. The training seeks to provide intense learning about the importance of having the competencies needed to complete the work. An employee who has good knowledge, skills, abilities, and work attitude will always be motivated to work effectively, efficiently and productively in accordance with the position he holds. The purpose of this study is to analyze the influence of training on village treasurer performance and competence towards village treasurer performance The sample in this study is treasurer as village fund manager in Pinrang district. This study uses a quantitative approach and the data analysis used is multiple linear regression. The results showed that there was a positive influence between training on the performance of the village treasurer indicating that the higher / more frequent training, the more it would improve the performance of the village treasurer. The positive influence between competency on the performance of the village treasurer shows that the higher the competence, the more it will improve the performance of the village treasurer.
RESOLUSI MAHASISWA JURUSAN AKUNTANSI DALAM MENGHADAPI MASYARAKAT EKONOMI ASEAN Triseptya, Ghaliyah Nimassita; Riandika, Eki Dita; -, Nuroktaviana
Jurnal Ilmiah Ecosystem Vol. 18 No. 2 (2018): ECOSYSTEM VOL 18 NO. 2 Mei - Agustus 2018
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Bosowa

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Abstract

Masyarakat indonesia kini telah memasuki lingkungan Masyarakat Ekonomi ASEAN (MEA) sejak akhir tahun 2015. Berlakunya MEA menyebabkan semua kantor jasa akuntansi ASEAN bisa beroperasi di Indonesia. Di Indonesia sendiri, perbandingan ketersediaan akuntan profesional dengan kebutuhan dunia kerja, masih kurang. Hal ini adalah kesempatan bagi akuntan Indonesia untuk menunjukkan keahlian, pengetahuan dan semangat dalam meningkatkan perekonomian Indonesia.Penelitian ini bertujuan untuk mengetahui resolusi mahasiswa jurusan akuntansi dalam menghadapi MEA. Penelitian ini dikategorikan penelitian kualitatif dan menggunakan metode wawancara tertulis. Penelitian ini dilakukan di 2 Perguruan tinggi swasta dan 2 perguruan tinggi negeri. Hasil penelitian menunjukkan pada umumnya membahas mengenai resolusi, strategi dan dukungan lingkungan dalam proses belajar mahasiswa akuntansi mencapai resolusi untuk menghadapi MEA. Penelitian ini juga membahas tentang tanggapan mahasiswa terhadap pembelajaran di kampus saat ini dan masukan mahasiswa sebagai agent of change terhadap sistem pengajaran untuk dapat menciptakan akuntan profesional dalam menghadapi MEA.
PENGARUH INFORMASI AKUNTANSI TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR TAMBANG Mega, Megaalesia; Triseptya, Ghaliyah Nimassita; Zulkifli, Zulkifli
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i1.489

Abstract

Melalui informasi akuntansi perusahaan dapat memikat investor untuk melakukan investasi, semakin tinggi permintaan akan berpengaruh terhadap harga saham. Penelitian ini dilakukan sebagai tujuan mengetahui pengaruh informasi akuntansi terhadap harga saham pada perusahaan sektor tambang yang tercatat di BEI tahun 2018-2022, menggunakan rasio keuangan Earning Per Share, Debt to Equity Ratio, Price to Book Value dan Net Profit Margin. Data sekunder diperoleh dari laporan keuangan dan laporan tahunan (annual report) perusahaan melalui website resmi perusahaan dan website resmi IDX. Pengujian dilakukan menggunakan program komputer dalam analisis statistika SPSS 26, melalui uji statistik regresi berganda. Hasil pengujian data secara parsial dengan menggunakan uji statistik t, ditemukan bahwa variabel EPS dan PBV memiliki pengaruh positif dan signifikan terhadap harga saham. Namun, variabel DER dan NPM tidak memiliki pengaruh yang signifikan terhadap harga saham. Sedangkan hasil pengujian data secara simultan dengan menggunakan semua variabel independen Informasi akuntansi yang berupa Earning Per Share, Debt to Equity Ratio, Price to Book Value dan Net Profit Margin menunjukkan bahwa variabel independen ini berpengaruh terhadap harga saham. Melalui uji tersebut, Informasi Akuntansi berpengaruh signifikan terhadap harga saham.ABSTRACTThrough accounting information, companies can lure investors to invest, the higher the demand will affect stock prices. This research was conducted as a purpose to determine the effect of accounting information on stock prices in mining sector companies listed on the IDX in 2018- 2022, using financial ratios of Earnings Per Share, Debt to Equity Ratio, Price to Book Value and Net Profit Margin. Secondary data is obtained from the company's financial statements and annual reports through the company's official website and IDX's official website. The test was carried out using a computer program in the statistical analysis of SPSS 26, through multiple regression statistical tests.The results of partial data testing using the statistical test t, it was found that EPS and PBV variables have a positive and significant influence on stock prices. However, the variables DER and NPM do not have a significant influence on the stock price. While the results of simultaneous data testing using all independent variables Accounting information in the form of Earnings Pershare, Debt to Equity Ratio, Price to Book Value and Net Profit Margin shows that these independent variables affect stock prices. Through this test, Accounting Information has a significant effect on stock prices.Keywords: Accounting Information, Stock Price, EPS, DER, PBV, NPM
Analisis Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik pada Usaha Mikro Kecil Menengah PT Galang Smart Indonesia triseptya, ghaliyah nimassita; Zulkifli; Delpiana
Income Journal: Accounting, Management and Economic Research Vol 2 No 1 (2023): Edisi April
Publisher : PT Bone Jaya Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61911/income.v2i1.34

Abstract

Guidelines for preparing financial reports for SMEs such as coffee businesses have been prepared by the Financial Accounting Standards Board of the Indonesian Accounting Association (DSAK IAI). The guidelines are called Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). SAK ETAP is a solution for small and medium-sized businesses that have difficulty in applying the current statement of Financial Accounting Standards (PSAK). The purpose of this study was to determine the form of preparation of financial statements that had been made by MSME PT Galang Smart Indonesia and to determine the form of preparation of financial statements in accordance with Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at MSME PT Galang Smart Indonesia. This study uses a descriptive method using a quantitative approach based on a case study on the 2021 financial statements of PT Galang Smart Indonesia. Indicators of assessment as a form of application of SAK ETAP in this study are financial statements and their components are in accordance with the types and components of financial statements regulated in SAK ETAP.The results of the study indicate that the Financial Statements owned by MSME PT Galang Smart Indonesia have not fully implemented SAK ETAP. financial reports prepared by MSME PT Galang Smart Indonesia in the form of Balance Sheet Reports, Profit/Loss Reports, HPP Reports. The financial statements regulated in the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) are Profit/Loss Statements, Changes in Equity Reports, Balance Sheet Reports, Cash Flow Statements and Notes to Financial Statements
Analisis Financial Distress Menggunakan Metode Grover Pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Triseptya, Ghaliyah Nimassita; Danasi, Felicia Averil
Tangible Journal Vol. 9 No. 2 (2024): Vol. 9 No. 2, Desember 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i2.568

Abstract

Penelitian ini bertujuan untuk menganalisis financial distress yang terjadi pada sektor transportasi dengan menggunakan metode grover. Populasi dalam penelitian ini adalah perusahaan sektor transportasi yang terdaftar pada Bursa Efek Indonesia, sedangkan sampel yang ditetapkan berdasarkan purposive sampling adalah perusahaan sektor transportasi darat sebanyak 8 perusahaan dengan tahun pengamatan mulai dari tahun 2018-2022. Metode penelitian yang digunakan adalah eksplanatoris dengan analisis kuantitatif melalui rasio keuangan. Hasil penelitian menunjukkan bahwa empat perusahaan yakni PT Majapahit Inti Corpora, Tbk., PT Blue Bird, Tbk., PT Mitra International Resources, Tbk., dan PT Express Trasindo Utama, Tbk. tidak mengalami financial distress karena memiliki tingkat likuiditas dan profitabilitas yang baik. Meski demikian, PT Express Trasindo Utama, Tbk. masih berada dalam zona abu-abu (grey zone). Di lain pihak terdapat 4 perusahaan lainnya yang terbukti mengalami financial distress yakni PT Sidomulyo Selaras, Tbk., PT Ekasari Lorena Transport, Tbk., PT Adi Sarana Armada, Tbk., dan PT Weha Transportasi Indonesia, Tbk. Hal tersebut dikarenakan pengelolaan finansial perusahaan yang buruk terutama dalam hal likuiditas dan profitabilitas sehingga tidak mampu meningkatkan aset perusahaan bahkan mengalami kecenderungan menurunnya nilai aset perusahaan secara signifikan.
Implikasi Teknologi Big Data dan Artificial Intelligence Terhadap Kualitas Laporan Keuangan Pada PT. Astra Agro Lestari di Era Society 5.0 Zulkifli, Zulkifli; Djafar, Juliana Sartika; Triseptya, Ghaliyah Nimassita; Hasyim, Hanayya Shafina Maharani
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 7, No 1 (2025): Jurnal Pabean Volume 7 No 1, Januari 2025
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v7i1.638

Abstract

 Penelitian ini bertujuan untuk menganalisis penerapan teknologi Big Data dan Artificial Intelligence (AI) terhadap kualitas laporan keuangan perusahaan, dengan fokus pada aspek akurasi, efisiensi, dan kepatuhan terhadap regulasi pelaporan keuangan  Penelitian ini menggunakan pendekatan kuantitatif. Alat uji yang digunakan adalah SPSS untuk melihat esensi big data dan Artificial Intelegence (AI) terhadap kualiatas laporan keuangan.  Temuan penelitian ini menunjukkan bahwa penerapan Big Data dan AI mendukung penyusunan laporan keuangan secara real-time, memungkinkan respons lebih cepat terhadap perubahan pasar, dan memperkuat pengambilan keputusan strategi. Namun penerapan teknologi ini juga harus memperhatikan kepatuhan terhadap standar akuntansi dan peraturan yang berlaku untuk memastikan keabsahan dan validitas laporan.  Penelitian ini memberikan wawasan bagi PT. Astra Agro Lestari dan perusahaan lain dalam mengintegrasikan teknologi digital untuk meningkatkan kualitas laporan keuangan serta mendukung pertumbuhan bisnis yang berkelanjutan di era Society 5.0.  Penambahan Artificial Intelligence (AI) sebagai variabel dalam penelitian ini
Pengaruh CSR Dan Kinerja Keuangan Terhadap Kinerja Lingkungan (Studi Kasus Pada Sektor Makanan Dan Minuman BEI 2021-2023) Triseptya, Ghaliyah Nimassita; Sundari, Sri; Kartini
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.743

Abstract

The main goal of every company is to maximize profits. To achieve and maintain these performance results, the company will implement a strategy by running optimal performance. In addition to economic and social performance, environmental performance also receives serious attention from the community, where environmental issues are increasingly becoming important things that need to be considered for business sustainability. This study uses CSR and performance as independent variables, environmental performance as a dependent variable and company age as a control variable. Using 48 samples from the food and beverage sector on the IDX, and regression analysis using SPSS. The results of this study, CSR and financial performance do not affect
Analysis of Accounting Application on Micro Small and Medium Enterprises Asirah, Andi; Triseptya, Ghaliyah Nimassita; Alamsyah, Muh. Fikran
Patria Artha Journal of Accounting dan Financial Reporting Vol 2, No 1 (2018): Patria Artha Journal of Accounting dan Financial Reporting
Publisher : Universitas Patria Artha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33857/jafr.v2i1.116

Abstract

Accounting is an information system that generates reports to interested parties regarding theeconomic activity and condition of the company. Micro Small and Medium Enterprises(MSMEs) as the support of the nation's economy to date still many who have not appliedaccounting in running their business. This study aims to determine and analyze the applicationof accounting on Small and Medium Micro Enterprises (SMEs) and the constraints faced in it.This research took 100 UMKM in Makassar City with descriptive analysis method by usingqualitative approach. The data used are primary data obtained through interviews andquestionnaires. The results showed that most MSMEs in Makassar have recorded the sale,purchase, other costs. While the reporting made include sales reports, purchases. Constraintsthat hamper SMEs in the application of accounting, among others, is the educationalbackground, has never been accounting training and there is no need for the application ofaccounting.
Komunikasi Dalam Ilmu Akuntansi Triseptya, Ghaliyah Nimassita
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 2 No. 2 (2022): Jurnal Ekonomika dan Bisnis (JEBS)
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v2i1.132

Abstract

This study aims to determine the importance of communication knowledge in its application in accounting science. The data of this study were obtained from interviews with 3 respondents who have worked in the accounting-related divisions. Samples were obtained using simple random sampling. The results of this study indicate that accounting and communication science are closely related. Because in order to obtain reliable financial statements and communicate the state of the financial position, matters relating to its preparation are expected to be communicated properly. Therefore, accounting science and communication science have a great relationship, both verbally and non-verbally.
Co-Authors -, Nuroktaviana Alamsyah, Muh. Fikran Andi Asirah Chatarina Umbul Wahyuni Danasi, Felicia Averil Delpiana Hasyim, Hanayya Shafina Maharani Hatta, Harmiati Heni Pujiastuti Juliana Sartika Djafar KARTINI Mega, Megaalesia Riandika, Eki Dita Sundari, Sri Zulkifli Zulkifli