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All Journal Jurnal Media Ekonomi Muria Jurnal Layanan Masyarakat Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS JAATB Jurnal Ekonomi Bisnis Digital
Hotang, Keri Boru
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Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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An Evaluation of the Implementation of the Village Financial System (SISKEUDES) and Its Effect on the Effectiveness of Budget Realization Reporting in Puntang Village Hotang, Keri Boru; Klara, Iis
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1a.630

Abstract

SISKEUDES application is a financial management system application designed by the Ministry of Home Affairs together with the Financial and Development Supervisory Agency in accordance with the Regulation of the Minister of Home Affairs (Permendagri) No. 20 of 2018 concerning Village Financial Management Launching of Siskeudes version 2.0. This digital innovation is useful to facilitate the performance of village officials in the process of reporting the realization of the Puntang Village government budget in Palembang City. However, in its use, this SISKEUDES application is still a challenge for Puntang Village officials, Empat Lawang Regency, Palembang City. Furthermore, the purpose of this study is to describe the implementation of the use of the SISKEUDES application in Puntang Village, Palembang City. In analyzing, researchers use the Policy Implementation theory from Charles O. Jones to be able to explain more details regarding this problem. This study uses a qualitative case study method, as well as in-depth interviews with key informants, namely; Village Head; Head of Village Planning; and Head of Village Finance. The results of this study indicate that (1) Lack of readiness of human resources in the organization in Puntang Village, Palembang City; (2) The implementation of the SISKEUDES application in Puntang Village, Palembang City, is still often hampered by technical issues. Thus, the implementation of the SISKEUDES application cannot yet be said to be effective. This research is expected to be used as material for re-evaluation in the implementation of digital-based financial management in each village.
Pelatihan Penyusunan Laporan Keuangan Dengan Menggunakan Ms. Excel Bagi Pengurus Koperasi di Di. Yogyakarta Hotang, Keri Boru; Taufik, Eindye
Muria Jurnal Layanan Masyarakat Vol 5, No 1 (2023): Maret 2023
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v5i1.8618

Abstract

Cooperatives are legal entities established by individuals or legal entities. Lack of understanding and knowledge of management cooperative about system good financial administration on cooperatives, and the impoertance of financial statements that can be a consideration for the community in assessing cooperative performace. This community service method is (1) lectures and (2) computer practice. The result; provides the benefits of knowledge for participants about good and correct cooperative financial management, as well as how to make financial reports quicly by applying the Ms. excel.
Factors That Influence Tax Planning Rabbani, Randini Raya; Hotang, Keri Boru; Faisal, Yusuf
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): September 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.633

Abstract

Purpose – This study aims to analyze the influence of Profitability, Leverage, Firm Size, and Transfer Pricing on Tax Planning. Design/methodology/approach – This study uses quantitative research. The population used in this study was companies from the industrial sector listed on the Indonesia Stock Exchange (IDX) for the period 2018-2024. The data collection technique used in this study was a purposive sampling method, selecting 13 companies from a population of 67 companies. The analysis method used was multiple linear regression using E-Views9 software Findings – The result of this study indicate that Profitability has a significant effect on Tax Planning, Leverage does not have a significant effect on Tax Planning, Firm Size does not have a significant effect on Tax Planning, and Transfer Pricing has a significant effect on Tax Planning. This study focuses on the industrial sector. Research limitations/implications – To maintain focus on the initial objectives of this study and considering time constraints, this study limits the discussion of the problem by establishing the following qualifications: The data analyzed are financial reports from industrial sector companies listed on the Indonesia Stock Exchange during the period 2018-2024. In this study, the researcher will only analyze the Effect of Profitability, Leverage, Firm Size, and Transfer Pricing on Tax Planning.
The Effect Of Institutional Ownership, Capital Structure And Liquidity On Earnings Quality In The Primary Consumer Goods Sector Listed On The Idx In 2014-2024 Valentin, Michel; Hotang, Keri Boru; Widianingsih, Indi
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): September 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.648

Abstract

Purpose – This study aims to obtain empirical evidence on the Influence of Institutional Ownership, Capital Structure and Liquidity on Eranings Quality Design/methodology/approach – This study uses quantitative research. The sample in this study is companies in the primary consumer goods sector listed on the Indonesia Stock Exchange during 2014-2024 as many as 24 companies selected through purposive sampling. The analysis technique used was multiple linear regression with the help of the E-views 9 software . Findings – The results of this study found that Institutional Ownership has an effect but statistically does not have a significant effect on Earnings Quality, Capital Structure is influential but statistically significant affects Earnings Quality and Liquidity has no effect but statistically significant affects Earnings Quality. Research limitations/implications – This study discusses Institutional Ownership, Capital Structure and Liquidity on Earnings Qualitywith the primary consumer goods sector listed on the Indonesia Stock Exchange.
The Effect of Financial Performance and Sales Growth on Financial Distress Nur aisyah, Siti; Hotang, Keri Boru
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2026): February 2026
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.631

Abstract

Purpose – This study aims to obtain empirical evidence regarding the effect of profitability, leverage, firm size, and sales growth on financial distress. Design/methodology/approach – This research employs a quantitative approach. The sample consists of 13 property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2014–2024. The analytical technique used to test the hypotheses is multiple regression analysis with the assistance of Eviews 9 software. Findings – The results show that profitability has a significant effect on financial distress, meaning that the higher the profit earned, the lower the likelihood of the company experiencing financial difficulties. Leverage has a significant effect on financial distress, indicating that the higher the proportion of debt, the greater the risk of financial distress borne by the company. Firm size also has a significant effect on financial distress, suggesting that larger companies tend to have greater capacity to withstand financial pressure. Conversely, sales growth does not have a significant effect on financial distress. This can be explained by agency theory, in which managers often focus on increasing sales to demonstrate good performance to investors, but such an increase does not necessarily improve profit or cash flow. Thus, even when sales increase, the company’s financial condition does not automatically improve, and the risk of financial distress may still remain. Research limitations/implications – This study discusses financial distress and other factors such as profitability, leverage, firm size, and sales growth with a focus on the property and real estate sector. It applies the Altman Z-Score (1968) as a measure of financial distress.
Co-Authors Agustin, Rina Astuti, Lia Dewi, Asma Sari Endhita Estuningsih, Leandra Faisal, Yusuf Herawansyah, Herawansyah Hidayat , R Taufik Klara, Iis Meidy, Rozie Nur Aisyah, Siti Nur Fatimah, Anisa Putri Permana, Tedy Puryanda, Dias Putri Nur Fatimah , Anisa Rabbani, Randini Raya RONAULI SINAMBELA, EGI Ronauli, Egi Samela, Novi Siringoringo, Whereson Soleha Suciyanah Syafitri, Twenty Mariza Syahdina, Aang Taufik, Eindye Triana Valentin, Michel Widianingsih, Indi