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The Effect of Business Strategy and Environmental Disclosure on Firm Value Amalia, Fitri Prima Nur; Aryati, Titik; Delfina, Cicely
Devotion : Journal of Research and Community Service Vol. 4 No. 7 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v4i7.505

Abstract

This study aims to examine the effect of business strategy and environmental disclosure on firm value. Phenomena related to fluctuations in the Composite Stock Price Index are related to calculating company value, researchers have the aim of testing what factors can affect firm value. The business strategy consists of a cost leadership strategy and a differentiation strategy. The secondary data used in this research is the company's Annual Report and data from Bloomberg. The sample used is the sector Basic Materials, Consumer Non-cyclicals, Consumer Cyclicals, and Healthcare, and Energy during 2018-2021, with 164 firm years of data analyzed. Data analysis using multiple linear regression method. This research method uses classical assumption testing consisting of normality, multicollinearity test, heteroscedasticity test and autocorrelation test. This study also tested the coefficient of determination test (R2), F test, T test. The results of the study show that the variable cost leadership strategy and differentiation strategy have a positive effect on firm value. Likewise, the environmental variable disclosure has a positive effect on company value. This research is expected that both companies and investors can consider factors that can increase company value, so that in making decisions can consider these factors.
Financial Losses Caused by Tax Audit Quality, A Deep Qualitative Findings Bagus Budi N, Y. Agus; Aryati, Titik
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7 No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10787

Abstract

One of the whacking concerns experienced by taxpayers in Indonesia is tax audit quality. During the year of 2021, statistical data on tax dispute decisions consisted of 11% not being accepted, 25% rejected, 20% partially accepted, fully accepted 41%, and the other 12%. This statistics figures needs to be studied carefully since it implies several serious issues, one of which is the quality of tax audit. To do so, this research was design to analyze qualitatively using an in-depth interview approach, a piece of the exploration of empirical evidence on tax audit quality in the field of a certain property business experienced by the taxpayer. Using related factors of quality audit, such as input, output and context factors proposed by previous researchers, compared to the previous works, this research offers novelty by combining these factors, with the Indonesian provision of tax audit procedure regulated by Peraturan Menteri Keuangan (PMK) 17/03/2013 (M. K. Republik Indonesia 2013) in conjunction with Peraturan Menteri Keuangan (PMK) 184/03/2015 (M. K. Republik Indonesia 2015) (which was broken down into 10 component and 45 details questions) and Surat Edaran Direktur Jenderal Pajak (SE) 15/PJ/2018 (D. J. P. Republik Indonesia 2018) . There are a number of activities in the process of tax audit works that may affect the quality of tax audit. Some of the features are within the control of the tax auditor such as competencies, knowledge, experiences, but at the same time are out of taxpayer control, such as the audit time limit. The research was carried out by using a deep interview with persons in charge combined with a list answered questionnaire of the taxpayer. Based on the qualitative analysis the results indicate that a poor activities of tax audit quality in term of communication have posed a serious potential financial consequences for the taxpayer in the form of the tax assessment letter for underpayment and the collection letter. The implications of these findings for tax authorities are the urgency in developing tax audit procedure that can improve tax audit quality as mandated by tax provisions, avoiding taxpayers as object of state revenues ambitions. Key words: Financial Losses, Tax Audit Quality, Audit Quality Factors, Tax Audit Procedures
Peluang dan Tantangan: Menyambut Kembali ke Indonesia: Opportunity and Challenge: Welcoming Back to Indonesia Riyanti, Yulia Eka; Murwaningsari, Etty; Gunawan, Juniati; Aryati, Titik; Siagian, Yolanda Masnita; Yusran, Husna Leila; Nurhayati, Nimati Andini
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 10 No. 10 (2025): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v10i10.10308

Abstract

This activity is part of a Community Service Program (PKM) conducted by the Doctoral Program in Economics (PDIE), with a concentration in Accounting, at the Faculty of Economics and Business, Trisakti University, in collaboration with students currently pursuing their education at Wageningen University and Research (WUR). The program aims to exchange information on the topic: "Opportunity and Challenge: Welcoming Back to Indonesia." The PKM activity took place on May 2, 2025. The method used was a sharing session with students currently studying at WUR. The PKM activity was attended by 15 WUR students, comprising undergraduate, master's, and doctoral (PhD) students, as well as 20 PDIE participants, including lecturers, students, and alums. The outcome of this PKM was that participants gained insights into the differences in educational approaches between WUR and universities in Indonesia, particularly Trisakti University. At WUR, the learning process is research-based and not tied to a specific study program from the outset, which contrasts with Indonesia, where students choose their major at the beginning of their studies. The PKM activities conducted by the lecturers not only provided benefits to the participants through shared experiences but also led all attendees to understand that today's education system is more integrated, less compartmentalized, and ideally should focus on problem-solving, involving research with an implementation-oriented approach.
Strategi Positif e-WOM dalam Meningkatkan Purchase Intention Kurniawati; Yaputra, Hermanto; Aryati, Titik
Dirkantara Indonesia Vol. 3 No. 1: Maret-Agustus 2024
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v3i1.117

Abstract

Artikel ini menguraikan pelaksanaan kegiatan Pengabdian kepada Masyarakat (PkM) yang dilakukan oleh Fakultas Ekonomi dan Bisnis Universitas Trisakti, yang bertujuan untuk meningkatkan pemahaman dan kemampuan pelaku UMKM Rufata dalam memanfaatkan Electronic Word of Mouth (e-WOM) dan media sosial untuk promosi usaha. Tujuan dari kegiatan ini adalah untuk membantu UMKM yang mengalami kesulitan dalam meningkatkan penjualan akibat keterbatasan akses pasar dan sumber daya. Dalam konteks persaingan bisnis kuliner yang semakin ketat, penerapan teknologi digital dan media sosial menjadi kunci untuk memperluas jangkauan pasar dan meningkatkan visibilitas. Metode pelaksanaan PkM terdiri dari beberapa tahap. Pertama, observasi dilakukan untuk mengidentifikasi kebutuhan dan masalah yang dihadapi UMKM Rufata. Selanjutnya, sosialisasi dan koordinasi dilakukan untuk memastikan semua pihak terkait memahami program yang akan dijalankan. Tahap berikutnya adalah pelatihan dan pendampingan, di mana peserta diberikan materi tentang e-WOM dan strategi pemasaran digital, diikuti dengan sesi tanya jawab dan praktik langsung. Terakhir, dilakukan evaluasi untuk mengukur efektivitas program melalui pre-test dan post-test, serta kuesioner kepuasan peserta. Hasil dari kegiatan ini menunjukkan peningkatan signifikan dalam pemahaman peserta, dengan skor rata-rata pre-test meningkat 68.48% setelah pelatihan. Kuesioner kepuasan juga menunjukkan hasil positif, dengan mayoritas peserta merasa puas terhadap materi dan pelaksanaan pelatihan. Keberlanjutan program ini diharapkan dapat tercapai melalui penerapan pengetahuan yang telah diperoleh dalam promosi dan penjualan produk mereka, serta memperluas dampak positif dari pelatihan ini untuk pengembangan UMKM di masa depan.
Pengaruh Pengungkapan Emisi Karbon, Green Investment dan Tata Kelola Perusahaan Terhadap Nilai Perusahaan Agatha, Hafizza Tasya; Aryati, Titik
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.13950

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis hubungan antara pengungkapan emisi karbon, green investment dan tata kelola perusahaan terhadap nilai perusahaan. Penelitian ini menggunakan populasi dari dua sektor perusahaan yang tercatat di Bursa Efek Indonesia Tahun 2021 – 2023. Sektor perusahaan yang digunakan ialah sektor energi dan sektor industri. Dengan menggunakan metode purposive sampling diperoleh 123 sampel perusahaan yang menerbitkan laporan tahunan (AR) dan laporan keberlanjutan (SR) selama tahun 2021 – 2023. Analisis linier berganda digunakan sebagai metode analisis pada penelitian ini. Hasil pengujian hipotesis menunjukkan bahwa variabel Kepemilikan institusional berpengaruh positif terhadap nilai perusahaan sedangkan pengungkapan emisi karbon, dewan komisaris independent, green investment serta komite audit tidak berpengaruh terhadap nilai perusahaan.
The Influence of The Internal Control System, Follow-up Recommendations, and Regional Characteristics on Audit Opinion Khabibah, Nurul; Aryati, Titik
Jurnal Indonesia Sosial Sains Vol. 5 No. 08 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i08.1197

Abstract

This research analyzes the influence of the internal control system (SPI), follow-up recommendations, and regional characteristics on audit opinions. The regional characteristic variables used are regional size and level of prosperity. Hypothesis testing was carried out using the binary logistic regression analysis method with the help of SPSS software. The population in this study is all district governments in Indonesia. The purposive sampling method selected the research sample with a total sample of 270 districts. The study results show that the internal control system negatively affects audit opinions. The follow-up of recommendations and regional sizes positively affect audit opinions. The level of prosperity did not affect the audit opinion. The results of this study show the importance of effective and efficient implementation of SPI, fulfillment of follow-up recommendations, and accountable financial reporting. Further research is suggested to add variables that affect audit opinions and use a sample of all local governments to assess audit opinions more accurately.
The Influence of Intellectual Capital, Audit Fee, and Ownership Concentration on Enterprise Risk Management Disclosure Alfan, Inas Maritsa; Aryati, Titik
Jurnal Indonesia Sosial Sains Vol. 5 No. 09 (2024): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v5i09.1405

Abstract

This study explores the influence of financial literacy, attitudes towards money, and financial pressures on the financial well-being of non-profit workers in Indonesia, an issue that is relevant given the high social activity but lack of attention to workers' financial well-being, especially with the majority being low-income. Using the purposive sampling method on 108 respondents from various regions in Indonesia, the study revealed that financial literacy had a significant positive influence on financial well-being, while attitudes towards money had no significant effect. Conversely, financial stress had a significant negative influence on the financial well-being of non-profit workers. These findings underline the need for enhancing financial literacy and addressing financial pressures to improve workers' financial well-being. The study contributes both theoretically and practically by offering insights into the financial behavior of non-profit workers and highlighting the importance of targeted financial education programs for this sector.
PENGARUH FRAUD HEXAGON DALAM MENDETEKSI FINANCIAL STATEMENT FRAUD Malau, Andreas Stephanson; Aryati, Titik
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17298

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh fraud hexagon yang meliputi Financial Stability, External Pressure, Ineffective Monitoring, Change in Auditor, Change in Director, Arrogance, dan State-Owned Enterprises dalam mendeteksi Financial Statement Fraud. Data yang digunakan pada penelitian ini adalah data sekunder berupa data dari laporan keuangan tahunan perusahaan sector makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2020-2022. Penelitian menggunakan metode Purposive Sampling dengan hasil 29 perusahaan serta total pengamatan 87 sampel. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil pengujian menunjukan Financial Stability, External Pressure, Change in Auditor, Change in Director dan State-Owned Enterprises berpengaruh signifikan terhadap Financail Statement Fraud sedangkan Ineffective Monitoring dan Arrogance tidak berpengaruh terhadap Financial Statement Fraud.
The Influence of Governance, Risk and Compliance (GRC) and Company Characteristics on Financial Performance with Moderation of IT Investment in the Era of Digitalization Dewi, Febriana Candra; Aryati, Titik
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5516

Abstract

The study aims to determine the influence of Governance, Risk and Compliance (GRC) and company characteristics proxied by firm size, leverage, and sales growth on the company's financial performance, and to determine its influence when moderated by IT investment in the digitalization era in consumer goods industry sector companies listed on the IDX in 2019-2022. To achieve these objectives, the study was conducted using quantitative methods multiple linear regression methods, and using purposive sampling techniques for sampling. The data samples used in this study were 86 samples that were free from outlier data. Based on the evaluation results, it was found that GRC did not affect financial performance. Leverage had a negative effect on financial performance. While firm size and sales growth had a positive effect on financial performance. Then it was found that IT investment had no effect in strengthening the influence of GRC, firm size, and sales growth on financial performance, but IT investment could reduce the negative effect of leverage on the company's financial performance.
Basic Accounting Training to Improve Financial Management of KSBI MSMEs Wahyuni, Lidia; Aryati, Titik; Dizar, Shafrani; Adawiyah, Wiwik Robiatul; Hestiana, Neng; Salim, Agus
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4412

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s national economy, particularly in job creation and income distribution. However, most MSME actors still face challenges in financial management due to limited basic accounting knowledge and the lack of adoption of digital financial tools. This Community Service (PkM) program aims to enhance the financial literacy and basic accounting skills of members of the Komunitas Sukses Berjamaah Indonesia (KSBI) through a practical-based training approach. The activity was conducted on November 30, 2024, by the Faculty of Economics and Business, Universitas Trisakti, involving 20 participants engaged in culinary, fashion, and printing businesses. The methods used included interactive lectures, group discussions, and hands-on practice in preparing simple cash-based financial statements. The effectiveness of the training was evaluated through pre- and post-tests consisting of ten questions covering five key aspects of accounting understanding. The results indicated a significant improvement, with the average score increasing from 41.25 in the pre-test to 87.75 in the post-test, representing a 112.7% improvement. Participants also demonstrated behavioral changes toward more disciplined financial recording and showed interest in adopting digital accounting applications. This program proved effective in improving financial literacy and professionalism among MSME actors and serves as a sustainable model for capacity building to strengthen the competitiveness of small and micro enterprises.
Co-Authors Aang Yulianto Aang Yulianto Adawiyah, Wiwik Robiatul Agatha, Hafizza Tasya Agung Priyanto Agung Priyanto Agus Salim Alfan, Inas Maritsa Aliya Husna Amalia, Fitri Prima Nur Ananda, Revata Tri Andreas Stephanson Malau Apriliana Ardani Augustine, Yvonne Aviva Amalia Bagus Budi N, Y. Agus Celine Naomi Celine Naomi Christa Setyfhania, Pury Darmawan, Arya David Riyanto de Gala, Brina Sitanggang Delfina, Cicely Dewi, Febriana Candra Dipo Rizkika Alfaiz Dipo Rizkika Alfaiz Etty Murwaningsari Etty Murwaningsari Fadillah, Haqi Fauziah Asyhari Fitri Indriawati Florencia Agatha Susanti Giska Hawa Syahrani Harahap, Cicely Delfina Hekinus Manao Heni Swastika Hermanto Yaputra Hestiana, Neng Inas Maritsa Alfan Indah Fajaryani Indrawati Marpaung, Elyzabet Intan Sandra Az Zahra Intan Wahyudi Intan Wahyudi Ismaya Tri Waskita Juniati Gunawan, Juniati KHOMSIYAH Kurniawati Kustiani, Nur M. Yogi Riyantama Isjoni Malau, Andreas Stephanson Melinda Malau Mochamad Hady Prayoga Nabila Kusumawardhani Setyawan Natasya Nadia Wibowo Norma Fitra Dana Suherman Norma Fitra Dana Suherman Nur Aprilia Herlena Nurhayati, Nimati Andini Nurul Khabibah Nurul Khabibah, Nurul Oktavianto Nugraha Pratama Omega Fransisca Gunawan Prakoso, Faisal Putri Rahmadani, Chairunisa Putritanti, Lidwina Ribka Riska Dila Riyanti, Yulia Eka Rony Hermawan Rony Hermawan Salsabila Dwi Nada Putri Saskia Azahra Fauziah Sekar Mayangsari Shafa Ashila Arnando Shafrani Dizar Shirin Balafif Shirin Balafif, Shirin Siti Mainah Supriadi, Adi Susanti, Florencia Agatha Sustiyo, Joko Swastika, Heni Vinola Herawaty Wahyuni, Lidia Williem Williem Williem, Williem Wiwik Utami Yoel Charisma Walansendouw Yuli Rawun, Yuli Yusran, Husna Leila