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All Journal Journal of Applied Finance & Accounting Surya Abdimas Jurnal Bisnis dan Akuntansi Jurnal Bakti Masyarakat Indonesia Indonesia Berdaya MEDIA BISNIS Jurnal Pengabdian kepada Masyarakat Reviu Akuntansi, Manajemen, dan Bisnis E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Jurnal Pemberdayaan Ekonomi Media Ilmiah Akuntansi PUBLICA: Jurnal Pengabdian Masyarakat Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
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PENGARUH AUDIT COMMITTEE, CASH HOLDING, DAN FAKTOR-FAKTOR LAINNYA TERHADAP PERATAAN LABA Silaban, Nico Chandra; Marlinah, Aan; Supriatna, Dicky
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
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/ejatsm.v4i2.2534

Abstract

The aim of this research is to empirically prove that company size, profitability, dividend policy, leverage, audit committee, cash holding and institutional ownership are able to predict the probability of company management implementing income smoothing practices. This research uses a population of companies in the consumer cyclicals and consumer non-cyclicals sectors that have been listed on the Indonesia Stock Exchange from 2017 to 2022, with 34 companies selected as samples. The sample was selected using a purposive sampling method and analyzed using the logistic regression method. The results of this research show that company size, dividend policy, leverage, audit committee, cash holding, and institutional ownership cannot predict the probability of company management implementing income smoothing practices, while profitability can predict the probability of company management implementing income smoothing practices.
Director With Foreign Experience, Accounting Conservatism And Tax Avoidance Aldriana, Frigrita; Marlinah, Aan
Media Bisnis Vol. 16 No. 2 (2024): 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.v16i2.2510

Abstract

Abstract: This research is a development of previous research, namely (Wen et al. 2020)with the dependent tax avoidance and the independent variable director with foreign experience. The reason for this research is to analyze empirical evidence regarding the influence of directors with foreign experience and other factors on tax avoidance in cyclical and noncyclical companies. The variables used in this research are directors with foreign experience on the board, profitability, firm size, leverage, independent directors with foreign experience, directors with foreign experience on audit committee, and accounting conservatism are the factors used in this study.The population of this research is all cyclical and noncyclical companies listed on the Indonesia Stock Exchange from 2020 to 2022. The sample was selected using a purposive sampling method, and 189 data were taken. The data analysis method used is multiple regression analysis.The research results show that firm size have a positive influence on tax avoidance. Independent directors with foreign experience have a negative effect, while other independent variables such as directors with foreign experience on board, profitability, Leverage, directors with foreign experience on audit committee, accounting conservatism have no effect on tax avoidance. Abstrak: Penelitian ini adalah pengembangan dari penelitian sebelumnya yaitu (Wen et al. 2020) dengan variabel dependen penghindaran pajak dan variabel independent director with foreign experience. Alasan dari penelitian ini adalah untuk menganalisis bukti empiris mengenai pengaruh director with foreign experience dan faktor lainnya terhadap penghindaran pajak pada perusahaan cyclical dan noncyclical. Variabel yang digunakan dalam penelitian ini adalah director with foreign experience in the board, profitability, firm size, leverage, independent directors foreign experience, director with foreign experience on audit committee, dan accounting conservatism. Populasi penelitian ini adalah semua perusahaan cyclical dan noncyclical yang terdaftar di Bursa Efek Indonesia selama tahun 2020 sampai dengan tahun 2022. Sampel dipilih dengan menggunakan metode purposive sampling, dan diambil 189 data. Metode analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa firm size memiliki pengaruh positif terhadap penghindaran pajak. Independent directors foreign experience berpengaruh negatif, Sedangkan variable independen lainnya seperti directors with foreign experience in board, profitability, leverage, directors with foreign experience on audit committee, accounting conservatism tidak memiliki pengaruh terhadap penghindaran pajak.
EXPLORING FACTORS AFFECTING FRAUDULENT FINANCIAL REPORTING USING PENTAGON THEORY Santoso, Kenny; Marlinah, Aan
Journal of Applied Finance and Accounting Vol. 11 No. 2 (2024): Publish on December 2024
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v11i2.11935

Abstract

This research aims to prove empirical evidence of the influence of fraudulent financial reporting factors with the fraud pentagon model approach, such as Pressure (financial targets, financial stability, external pressure), Opportunity (ineffective monitoring, nature of industry), Rationality (the change of auditors), Capability (change of directors) and Arrogance (the number of CEO’s picture) on fraudulent financial reporting. The sample method of this study used purposive sampling method and produces 213 data or 71 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. The data has been obtained then analyzed using the multiple regression method.. The results of this study prove that external pressure and change of directors has effect on fraudulent financial reporting, while financial targets, financial stability, ineffective monitoring, nature of industry, the change of auditors (KAP), and the number of CEO’s picture have no influence on fraudulent financial reporting. The results of this study have implications for the theory of fraudulent financial reporting by investigating fraud indicators in CrowI's fraud theory or strengthening the Pentagon Fraud Theory. Practical implications, this study has significant implications for auditors, regulators, creditors and shareholders. The findings indicate that external pressure (leverage) and capability (change of directors) can be used to detect fraud in financial statements.
Pelatihan Kiat-Kiat Cara Mengelola Keuangan Martcelina, Tri Salma; Marlinah, Aan; Wijaya, Novia; Prajitno, Sugiarto
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 3 No. 2 (2024): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v3i2.2759

Abstract

Training on financial management is an important need in the digital era, especially in facing the challenges of online loans (pinjol) that are increasingly prevalent. This research aims to improve financial literacy through financial management training for teachers at Yayasan Petra Alpha School Jakarta, with a focus on understanding the risks of online lending and how to manage personal finances wisely. The method used was interactive lectures, where the material was delivered with explanations on the importance of financial planning, budgeting, saving, investing, and distinguishing between needs and wants. The results of the training showed that most participants began to understand the importance of good financial management to achieve financial stability, although some participants still had difficulty in recording income and expenses systematically. The training also equipped participants with practical skills in managing debt and utilizing technology to monitor expenses. Evaluation of the training showed that with a better understanding of financial management, teachers can make wiser financial decisions and avoid financial problems due to reliance on online loans.
Pengaruh Corporate Governance, Dividend Policy, dan Karakteristik Perusahaan terhadap Nilai Perusahaan Crysta, Michelle; Marlinah, Aan
Media Bisnis Vol. 17 No. 1 (2025): 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/nwt7z021

Abstract

This study aims to examine and obtain empirical evidence regarding the influence of institutional ownership, independent commissioners, dividend policy, debt policy, firm size, profitability, liquidity, and managerial ownership on firm value. In this study, firm value is measured using the Tobin's Q ratio. The research utilizes data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with 45 companies selected as samples. A purposive sampling technique was employed to determine the sample, resulting in a total of 135 data points analyzed using multiple linear regression methods. The findings indicate that debt policy and profitability have a positive impact on firm value. Meanwhile, other independent variables, namely institutional ownership, independent commissioners, dividend policy, firm size, liquidity, and managerial ownership, were not found to significantly influence firm value. This study contributes particularly to companies by emphasizing the importance of debt composition and the ability to generate profits in attracting investors, as the results show that these two ratios significantly affect firm value.
Peningkatan omzet usaha umkm melalui tehnik pembukuan sederhana dalam Komunitas Maju Kuliner (KOMAKU) Marlinah, Aan; Rahayuningsih, Deasy Ariyanti; Deborah, Deborah
Indonesia Berdaya Vol 5, No 2 (2024)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2024767

Abstract

The community service activities  with the title “A simple bookkeeping” was held by Trisakti School of Management (TSM) cooperation with MSMEs associated with KOMAKU on July, 5, 2023  time 19.00 WIB until finish through zoom meeting. The purposes of the activity is to increase the knowledge of  MSMEs actors in bookkeeping technic until they have a capability in setting the financial statement. The training activity was intended to MSMEs actors to understand the accounting role especially in financial transaction bookkeeping techniques in MSMEs. Komunitas Maju Kuliner (KOMAKU) which spread all over cities in Indonesia as a community under supervision of chef Desi, a master chef from cooking competition on television. Furthermore, the speaker of TSM explained the material about the accounting cycle and the simple bookkeeping process. The material can increase the curiosity participant in joining the question and answer session. At the end of program, participant has shown the sense of satisfaction in understanding the series of bookekeeping stages through explaination of speaker in order to be implemented in their MSMEs. Finally, MSMEs actors in KOMAKU are able to understand the financial aspect such as the process of simple bookkeeping  even though  there is such another important aspect as the center of attention such as financial planning and marketing strategy of product that can help the actors to make success of MSMEs activities.
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 | 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.
Transformasi Kompetensi Akuntansi Melalui Pelatihan Laporan Arus Kas Cleophila M.G.T.S.; Haryo Suparmun; Hery Gunawan; Aan Marlinah; Dicky Supriatna
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2024): PUBLICA: Jurnal Pengabdian Kepada Masyarakat Desember 2024
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/publica.v3i1.56

Abstract

Pelaporan arus kas merupakan salah satu elemen krusial dalam laporan keuangan yang mencerminkan kesehatan finansial suatu perusahaan. PT Anugrah Argon Medica, melalui kerja sama dengan Trisakti School of Management, mengadakan pelatihan terstruktur untuk meningkatkan pemahaman karyawan dalam menyusun laporan arus kas. Pelatihan ini mencakup tiga komponen utama: aktivitas operasi, investasi, dan pendanaan. Dalam kegiatan pelatihan menunjukkan peningkatan pemahaman partisipan dengan pertanyaan yang cukup kompleks dan bervariatif. Tantangan dalam memahami metode langsung dan tidak langsung serta kompleksitas transaksi diatasi melalui studi kasus praktis dan sesi interaktif. Pelatihan ini tidak hanya meningkatkan kemampuan teknis tetapi juga membangun budaya pembelajaran yang berkelanjutan. Hasil pelatihan menegaskan pentingnya pengelolaan arus kas dalam mendukung keputusan strategis perusahaan dan mendorong pertumbuhan jangka panjang.
PENGARUH NON-DEBT TAX SHIELD, FINANCIAL DISTRESS, DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA HELISSE ARTEJA; AAN MARLINAH; DICKY SUPRIATNA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 4 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
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/ejmtsm.v5i4.3322

Abstract

Financial statements are used to demonstrate the effectiveness of achieving company goals and serve as a basis for decision-making by shareholders. Profit information, as a key performance indicator, is often manipulated through earnings management practices to influence shareholder perceptions. This study empirically examines the impact of non-debt tax shields, financial distress, profitability, operating cash flow, firm size, firm growth, managerial ownership, and board size on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023. The sample was selected using purposive sampling, consisting of 52 companies and 156 observations, analyzed using multiple linear regression. The results show that financial performance, namely profitability and firm growth have a positive effect on earnings management, while operating cash flow has a negative effect. Other variables do not have an impact on earnings management.
Pelatihan Penggunaan Software Accurate untuk Meningkatkan Kompetensi Pencatatan Transaksi Keuangan pada Yayasan Prima Ardian Tana Fanny Anggraeni; Nico Alexander; Silvy Christina; Ariesta T.K.P.S Putri; Aan Marlinah
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 5 No. 1 (2026): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/g7qw7z83

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi pengelola keuangan Yayasan Prima Ardian Tana dalam menggunakan software Accurate sebagai persiapan migrasi sistem informasi akuntansi. Kegiatan dilaksanakan pada 6 Februari 2026 di kantor Yayasan Prima Ardian Tana, Tangerang Selatan, dengan melibatkan 10 peserta yang terdiri atas Ketua Yayasan, kepala bagian, tim teknologi informasi, dan tim keuangan. Metode pelaksanaan meliputi identifikasi kebutuhan mitra, penyampaian materi, demonstrasi, praktik langsung (hands-on training), serta evaluasi melalui observasi dan diskusi selama kegiatan berlangsung. Hasil pelatihan menunjukkan bahwa peserta mampu memahami konsep dasar penggunaan Accurate, mengoperasikan fitur-fitur utama, melakukan pencatatan transaksi keuangan, serta menghasilkan laporan keuangan secara terintegrasi. Selain itu, peserta memberikan tanggapan positif terhadap materi dan metode pelatihan serta menyatakan kesiapan untuk mengimplementasikan Accurate sebagai sistem informasi akuntansi yang baru. Kegiatan ini diharapkan dapat mendukung pengelolaan transaksi keuangan yayasan yang lebih efektif, efisien, akurat, dan akuntabel.
Co-Authors Aldriana, Frigrita ALEXANDER, NICO Ariesta T.K.P.S Putri Ariesta T.K.P.S. Putri ARWINA KARMUDIANDRI Chan, Michelle Cleophila M.G.T.S. Crysta, Michelle Debora Debora Deborah, Deborah Dhea Cellynia Elvira Kahnia Lestari Erika Jimena Arylin ERLINA OKTAVIANI Fanny Anggraeni Felicia Renata Fransisca Zagita Fung Jin Tjhai Hanny Hanny HARYO SUPARMUN HELISSE ARTEJA HERY GUNAWAN Joseline Natasha KARMUDIANDRI, ARWINA KEVIN HONGGO KHARISMAR, EMIR LINDA WIMELDA Martcelina, Tri Salma MAYANG PRATIWI MICHELLE METASARI MUHAMMAD REZA FAHLEVI Munawar Muchlis Nicken Destriana NICKEN DESTRIANA Novia Wijaya OKLIVIA OKLIVIA PRAJITNO, SUGIARTO Putri Lisa PUTRI SARIATI Rahayuningsih, Deasy Ariyanti Ramadhanti, Tania Larissa Rojwaa Taqiyah Zahro RUDYANTO, ASTRID Sandra Dwina Wulandary Santoso, Kenny Silaban, Nico Chandra SILVY CHRISTINA SUPRIATNA, DICKY Surjadi, Julisar Sutrisno, Paulina Tania Larissa Ramadhanti WELDY FERDIANTA Widyawati Lekok Wulandary, Sandra Dwina YOLANDA WINATA Yuwono, Martinus Ryno Prisilino