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All Journal JURNAL AKUNTANSI DAN AUDITING Journal The Winners Akuntansi Krida Wacana Journal of Accounting Science Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Methosika: Jurnal Akuntansi dan Keuangan Methodist The Indonesian Journal of Accounting Research Jurnal Ilmiah Akuntansi Kesatuan BUDGETING : Journal of Business, Management and Accounting International Journal of Environmental, Sustainability, and Social Science Mattawang: Jurnal Pengabdian Masyarakat International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Ilmiah Wahana Pendidikan Devotion: Journal of Research and Community Service Jurnal Ekonomi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Ekonomi Digital Jurnal Indonesia Sosial Sains Innovative: Journal Of Social Science Research Dirkantara Indonesia IIJSE
Titik Aryati
Universitas Trisakti
Religion Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Public Health Social Sciences Other

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The Influence of Intellectual Capital, Audit Fee, and Ownership Concentration on Enterprise Risk Management Disclosure Inas Maritsa Alfan; Titik Aryati
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.
Pelatihan Meningkatkan Kompetensi Siklus Akuntansi Bagi Guru SMK Harahap, Cicely Delfina; Aryati, Titik; Kurniawati; Siti Mainah; Saskia Azahra Fauziah; Dewi Anggraeni
Dirkantara Indonesia Vol. 3 No. 2 (2025): September-Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v3i2.135

Abstract

Kegiatan Pengabdian kepada Masyarakat ini dilaksanakan dengan tujuan untuk meningkatkan kompetensi guru-guru SMK di Jakarta Barat dalam bidang akuntansi, seiring dengan kebutuhan mendesak untuk meningkatkan kualitas pendidikan vokasional di Indonesia. Pelaksanaan kegiatan ini melibatkan 20 guru SMK yang belum tersertifikasi, melalui pelatihan yang dirancang secara komprehensif dan interaktif. Metode pelaksanaan terdiri dari tahap persiapan, pelaksanaan, dan evaluasi, yang meliputi pemberian materi siklus akuntansi, praktikum, serta pendampingan langsung oleh narasumber ahli. Hasil yang dicapai menunjukkan adanya peningkatan signifikan dalam pemahaman peserta terhadap materi yang diberikan, yang terlihat dari perbandingan nilai pre-test dan post-test. Keberhasilan ini mengindikasikan bahwa pelatihan yang diberikan efektif dalam meningkatkan kompetensi guru-guru SMK, dan diharapkan dapat berlanjut dengan cakupan yang lebih luas serta melibatkan lebih banyak guru di masa mendatang, guna memperkuat kualitas pendidikan vokasional secara merata di Indonesia.
The Effect of Green Innovation, Green Investment, Environmental Performance, Financial Performance, and Company Age on Company Value DEWI, Fitriyati Arlyta; ARYATI, Titik
International Journal of Environmental, Sustainability, and Social Science Vol. 6 No. 4 (2025): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v6i4.1436

Abstract

This study aims to analyze the effect of green innovation, green investment, environmental performance, financial performance, and company age on the value of companies listed on the Indonesia Stock Exchange during the period 2021-2023. The research sample consists of energy sector companies listed on the Indonesia Stock Exchange during the period and have published audited annual reports. Using the purposive sampling method, 29 companies were selected as samples, resulting in a total of 87 observation data. The data analysis method used in this study is panel data regression with data obtained from annual reports, audited financial reports and sustainability reports. The results of the study show that only financial performance has a positive effect. Meanwhile, green innovation, green investment, environmental performance and company age do not have a significant effect on company value. In addition, company size as a control variable does not affect company value.
A bibliometric analysis: Role of Artificial Intelligence on Accounting Harahap, Cicely Delfina; Aryati, Titik
Ekonomi Digital Vol. 4 No. 1 (2025): Februari
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/ed.v4i1.141

Abstract

Regarding artificial intelligence, this article aims to review previous research conducted by leading researchers on artificial intelligence, with a focus on the field of accounting through bibliometric analysis. Furthermore, this study will examine the impact of artificial intelligence on key topics, including auditing, accounting, taxation, and finance, in recent years through literature research. The analysis is conducted using the Scopus database and VOSviewer software, applying VOS mapping and clustering techniques to determine the scientific structure (countries, documents, institutions, keywords), visualize author networks, and identify research trends. The findings of this study will provide a systematic overview of the significant growth in the number of publications on AI. This research is expected to serve as a reference for the development of systematic literature reviews to identify, assess, and interpret all findings on the topic of artificial intelligence in accounting, thus allowing the literature review process to avoid bias and subjective interpretations by researchers
PENGARUH PENERAPAN AKUNTANSI HIJAU, KINERJA LINGKUNGAN DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP KINERJA KEUANGAN Christa Setyfhania, Pury; Aryati, Titik
Jurnal Ekonomi Trisakti Vol. 5 No. 2 (2025): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v5i2.23729

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan akuntansi hijau, kinerja lingkungan, dan kepemilikan saham publik terhadap kinerja keuangan. Data yang digunakan adalah data sekunder yang diperoleh dari Bursa Efek Indonesia berupa laporan keuangan, laporan tahunan, dan laporan keberlanjutan perusahaan. Sampel diambil dengan teknik purposive sampling berdasarkan kriteria tertentu, dengan total 110 perusahaan sektor Consumer Non-Cyclicals yang terdaftar di BEI periode 2020–2024. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS 31.0. Hasil penelitian menunjukkan bahwa akuntansi hijau dan kinerja lingkungan tidak berpengaruh terhadap kinerja keuangan, sedangkan kepemilikan saham publik berpengaruh positif terhadap kinerja keuangan. Implikasi dari penelitian ini menunjukkan bahwa investor dan perusahaan perlu lebih memperhatikan struktur kepemilikan dalam upaya meningkatkan kinerja keuangan, sedangkan inisiatif lingkungan memerlukan pendekatan jangka panjang sebelum manfaat finansialnya dapat terlihat.
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.
Co-Authors Aang Yulianto Aang Yulianto Adawiyah, Wiwik Robiatul Agatha, Hafizza Tasya Agung Priyanto Agung Priyanto Agus Salim AINI, Aisyah Qurratul Alfan, Inas Maritsa Aliya Husna Amalia, Fitri Prima Nur AMANDA, Febyanti Dwi Ananda, Revata Tri Andreas Stephanson Malau Apriliana Ardani Aviva Amalia Bagus Budi N, Y. Agus Celine Naomi Celine Naomi Christa Setyfhania, Pury David Riyanto de Gala, Brina Sitanggang Delfina, Cicely Dewi Anggraeni Dewi, Febriana Candra DEWI, Fitriyati Arlyta Dipo Rizkika Alfaiz Elyzabet Indrawati Marpaung Etty Murwaningsari Etty Murwaningsari 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 Intan Sandra Az Zahra Intan Wahyudi Intan Wahyudi Juniati Gunawan, Juniati Kurniawati Malau, Andreas Stephanson Melinda Malau Mochamad Hady Prayoga Nabila Kusumawardhani Setyawan Natasya Nadia Wibowo Norma Fitra Dana Suherman Norma Fitra Dana Suherman Nurhayati, Nimati Andini Nurul Khabibah Nurul Khabibah, Nurul Oktavianto Nugraha Pratama Omega Fransisca Gunawan Prakoso, Faisal 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 Swastika, Heni Wahyuni, Lidia Williem Williem Williem, Williem Wiwik Utami Wiyono, Slamet Yoel Charisma Walansendouw Yusran, Husna Leila Yvonne Augustine