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Faktor-faktor yang mempengaruhi PPAP pada bank syariah dan bank konvensional di Indonesia PUTRI SARIATI; AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 17 No 1 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.778 KB) | DOI: 10.34208/jba.v17i1.13

Abstract

The purpose of this research is to analyze the influence of return on assets, earnings before taxes and provisions, non-performing loan, capital adequacy ratio, bank type, loan to deposit ratio, size of bank, and listed status to loan loss provision (LLP). This research used national bank include Islamic and conventional bank that listed and not listed in Indonesia Stock Exchange during 2011-2013 as the sample. There are 83 bank and only 128 data meet the criteria by using purposive sampling method. The model used in this research is multiple regression analysis. The result shows that return on assets, earnings before taxes and provisions, and size of bank have signficant effect to LLP. Other independent variables such as non-performing loan, capital adequacy ratio, bank type, loan to deposit ratio, and listed status don’t have any effect to LLP practice in the bank..
PENGARUH K EBIJAKAN MODAL KERJA DAN FAKTOR LAINNYA TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.913 KB) | DOI: 10.34208/jba.v16i2.79

Abstract

This research aims to obtain empirical evidence about the effect of accounts receivable period, accounts payable period, inventory period, size, age, leverage and asset turnover on profitability. Sample are used in this research are listed as manufacturing company in Indonesia Stock Exchange from 2010 until 2012 using purposive sampling method. Independent-samples t-test and multiple regression analysis are used to test the hypothesis. The results showed that the accounts receivable period of fast have greater profitability than the accounts receivable period of time. In addition, there is no difference in profitability between accounts payable and inventory period of time and fast. While the size, firm age and asset turnover positive effect on profitability. While leverage negatively affect profitability.
PENGARUH KOMPETENSI, INDEPENDENSI DAN FAKTOR-FAKTOR DALAM DIRI AUDITOR LAINNYA TERHADAP KUALITAS AUDIT OKLIVIA OKLIVIA; AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.217 KB) | DOI: 10.34208/jba.v16i2.85

Abstract

The purpose of this research is to analyze how far the competency, independency, job experience, objectivity, integrity and time budget pressure influence on audit quality. This research conducted by using survey method with questionnaires to public accountant auditors in Jakarta. This research is using Purposive sampling method and the data is analyzed by using multiple regression. The result of this research shows that job experience, objectivity and integrity had significant influence on audit quality. However, competency, independency and time budget pressure had no significant influence on audit quality
PENGARUH TINDAKAN SUPERVISI, MOTIVASI, PROFESIONALISME, LOCUS OF CONTROL, KONFLIK PERAN TERHADAP KEPUASAN KERJA ERLINA OKTAVIANI; AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 16 No 1 (2014): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.533 KB) | DOI: 10.34208/jba.v16i1.98

Abstract

The purpose of this research is to analyze the impact of supervisory action, motivation, professionalism, locus of control, role conflict on job satisfaction of auditors in public accounting firms. This study reports the results of a survey of 103 auditors from 18 public accounting firms. Purposive sampling method is used to define the sample. This study find that the two major elements of supervisory: leadership and mentoring and working conditions; professionalism and locus of control give impact on the job satisfaction. One major elements of supervisory: assignments, motivation and role conflict do not give impact on the job satisfaction.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PENERIMAAN PAJAK WELDY FERDIANTA; AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (77.39 KB) | DOI: 10.34208/jba.v19i1a-1.159

Abstract

This research to analyze influence consciousness taxpayers, tax services, tax compliance, tax audits, tax collection, obligation to have tax number, toward tax revenue. This research conducted at Kantor Pelayanan Pajak Pratama Kalideres in the West Jakarta on 2017.This research is casual comparative sample approach taken by purposive sampling technigue with a total sample of 124 respondents. Methods of data collection on issues related to research carried out using a questionnaires. Data analysis in this research uses with SPSS program. The result showed that Tax Services and Tax compliance have influence toward Tax Revenue. But the Consciousness Taxpayers, Tax Audits, Tax Collection, and Obligation to Have Tax Number do not influence toward Tax Revenue,
THE INFLUENCE OF LIQUIDITY, CAPITAL STRUCTURE, PROFITABILITY AND CASH FLOWS ON THE COMPANY’S FINANCIAL DISTRESS MUHAMMAD REZA FAHLEVI; AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 20 No 1 (2018): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.362 KB) | DOI: 10.34208/jba.v20i1.409

Abstract

Financial distress is a complicated phase and multidimensional problem facing by the company. Since it leads the company on the possibility of bankruptcy, this situation needs immediately to be recovered. This study aims to determine the factors that influence the company's financial distress. There are ten variables in this study which are classified into four categories: liquidity, capital structure, profitability and cash flows. This study used financial statement data of manufacturing company which is listed in Indonesia Stock Exchange during the threeyear study period from 2011 to 2013. There are some criteria in choosing the representative sample so that the sum of the companies are 90 companies or equal to 270 financial statements data. The empirical findings show that there are only three variables that influence the company’s financial distress. The significant variables are current ratio (liquidity), return on assets (profitability) and cash flow ratio (cash flow).
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, SALES GROWTH, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK KEVIN HONGGO; AAN MARLINAH
Jurnal Bisnis dan Akuntansi Vol 21 No 1a-1 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.94 KB) | DOI: 10.34208/jba.v21i1a-1.705

Abstract

The purpose of this research is to examine the influence of firm size, firm age, council independent commissioner, audit committee, sales growth, and leverage on tax avoidance at manufacturing companies listed in Indonesia Stock Exchange (IDX). The population of this research is all manufactured companies listed inIndonesia Stock Exchange from 2014 to 2016. Samples are obtained through purposive sampling method, in which only 60 of listed manufactured companies in Indonesia Stock Exchange meet the sampling criterias resulting 180 data available are taken as the samples. The research resources are taken from Indonesia Stock Exchange website. This research used multiple regression method to test the effect of each variable in influencing tax avoidance. From this research the test results indicates that firm size, and sales growth have influence to tax avoidance. However firm age, council independent commissioner, audit committee, and leverage have no influence to tax avoidance.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN UNQUALIFIED OPINION WITH MODIFIED PARAGRAPH GOING CONCERN YOLANDA WINATA; AAN MARLINAH
Media Bisnis Vol 7 No 1 (2015): MEDIA BISNIS
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/mb.v7i1.338

Abstract

The purpose of the research is to find out the influence of financial condition, firms’s size, auditor reputation, previous year audit opinion, firm’s growth, liquidity and return on asset on assessing unqualified opinion with paragraph going concern to non financial companies which is listed in Indonesia Stock Exchange during 2008 till 2011. These samples included 40 non financial companies during 4 year observation periods so that this research got 160 of research samples. The sampling technique used in this research was purposive sampling. Hypothetical research was analyzed using logistic regression. The result of the research show that financial condition, auditor reputation and previous year audit opinion have influence on assessing going concern audit opinion. While, firms’s size, firm’s growth, liquidity and return on asset have not influence on assessing unqualified opinion with paragraph going concern.
PENGARUH PEMILIHAN METODA DEPRESIASI DAN KUALITAS AKRUAL TERHADAP KEPUTUSAN INVESTASI AAN MARLINAH
Media Bisnis Vol 7 No 1 (2015): MEDIA BISNIS
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/mb.v7i1.341

Abstract

Depreciation method and accrual quality can affect investment decisions. Jackson 2008 and Jackson et al. 2009 showed that the selection of the depreciation method affects the investment decisions made ​​by investors. Francis et al. (2005) proved that the innate accruals quality and discretionary accruals quality affect the capital cost. Innate accruals quality has a greater effect on the capital cost compared to the effects caused by the discretionary accruals quality. This shows that the quality of financial statements will cause investors to invest and increase share returns or capital cost.
Search Engine Optimization sub-modul Rancangan Gambar untuk Meningkatkan Peringkat Pencarian Secara Online Julisar Surjadi; Dicky Supriatna; Aan Marlinah
Jurnal Bakti Masyarakat Indonesia Vol 4, No 2 (2021): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v4i2.12421

Abstract

The purpose of implementing Community Service is to provide knowledge and training in the use of Information Technology. In the current pandemic era, online transactions by using Information Technology are an option for the social community. From the preliminary interviews conducted with the Principal of SMA Muhammadiyah 25 Pamulang, it was found that most of the students had an interest in doing business online. But they don't understand how to run an online business to increase sales. Therefore, the training given to class XI students of SMA Muhammadiyah 25 Pamulang, Tangerang is the use of Search Engine Optimization to optimize online sales. The focus of knowledge and training on Community Service activities is Search Engine Optimization with image design sub-modules. The stages carried out are first, providing knowledge and motivation to students about online sales; second, providing knowledge and how to create a Keyword Planner using Google as one of the ways to optimize Search Engine Optimization, and thirdly providing training on image design based on Keyword Planner that has been made for optimization in online sales. The method used is by sharing, discussion and question and answer. Since it is currently in a pandemic era, the delivery of training activity materials is carried out using Zoom. Evaluation of the results of activities is carried out by distributing questionnaires using Google Form. As a result of this activity, students gained knowledge about using Google Keyword Planner as a Search Engine Optimization to optimize online salesABSTRAK:Tujuan dilaksanakan Pengabdian pada Masyarakat adalah untuk memberikan pengetahuan dan pelatihan penggunaan Teknologi Informasi.Dalam masa pandemi sekarang ini, transaksi secara online dengan menggunakan Teknologi Informasi menjadi pilihan bagi masyarakat. Dari wawancara pendahuluan yang dilakukan dengan Kepala Sekolah SMA Muhammadiyah 25 Pamulang, dijketahui, bahwa sebagian besar murid-murid memiliki ketertarikan dengan berbisnia secara online. Tetapi mereka belum mengerti bagaimana menjalankan bisnis secara online untuk meningkatkan penjualan. Oleh karena itu, pelatihan yang diberikan kepada murid-murid kelas XI SMA Muhammadiyah 25 Pamulang, Tangerang adalah penggunaan Search Engine Optimization untuk mengoptimalisasi penjualan online. Fokus pengetahuan dan pelatihan kegiatan Pengabdian pada Masyarakat adalah Search Engine Optimization dengan sub-modul rancangan gambar. Tahapan-tahapan yang dilakukan adalah pertama, memberikan pengetahuan dan motivasi kepada para siswa tentang penjualan online; kedua, memberikan pengetahuan dan cara membuat Keyword Planner dengan menggunakan Google sebagai salah satu cara meng-optimalisasi Search Engine Optimization, dan ketiga memberikan pelatihan rancangan gambar berdasarkan Keyword Planner yang sudah dibuat untuk optimasi di penjualan online. Metode yang dilakukan adalah dengan cara sharing, diskusi dan tanya-jawab. Karena saat ini sedang dalam masa pandemi, penyampaian materi kegiatan pelatihan dilakukan dengan menggunakan Zoom. Evaluasi hasil kegiatan dilakukan dengan menyebar kuesioner dengan menggunakan Google Form. Hasil dari kegiatan ini, murid-murid mendapat pengetahuan mengenai penggunaan Google Keyword Planner sebagai Search Engine Optimization untuk meng-optimalisasi penjualan online