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All Journal Journal of Applied Finance & Accounting MIX : Jurnal Ilmiah Manajemen Surya Abdimas Jurnal Bisnis dan Akuntansi MEDIA BISNIS International Journal of Community Service Prosiding Konferensi Nasional PKM-CSR E-Jurnal Akuntansi TSM Jurnal Pemberdayaan Ekonomi

NICKEN DESTRIANA

Sekolah Tinggi Ilmu Ekonomi Trisakti

Author-ID : 2385513

Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Pengaruh debt to equity ratio, dividen, and faktor non keuangan terhadap agency cost NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study examines the influence of board characteristic, corporate ownership, debt to equity ratio, and dividend to agency cost measured in terms of public accountant and audit committee. This research utilized a sample of 18 firms from Jakarta Stock Exchange for periods of 2004-2006. The result shows that only board commissioners influence agency cost measured by account public. And board of director, corporate ownership, debt to equity ratio, and dividend do not influence the agency cost.

Pengaruh mekanisme tata kelola perusahaan, pendanaan hutang perusahaan, dividen serta ukuran perusahaan terhadap kualitas laba SATYA SARAWANA; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 17 No 2 (2015): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to investigate the influence of corporate governance mechanism, mainly ownership centralization, board independence, audit committee expertise and audit committee size on earnings quality. This study also employs corporate debt financing, dividend and firm size in order to predict earnings quality. This research used 49 nonfinancial companies listed in Indonesia Stock Exchange. Data were collected through purposive sampling method during the research period 2008-2012. The result of this research showed that board independence and governance expertise of audit committee have influence toward earnings persistence as a measure of earnings quality. This result indicate that the existing of board independence and governance expertise of audit committee can improve the quality of earnings.

Analisis empiris faktor faktor yang mempengaruhi kebijakan dividen NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze the effect of return on equity, operating cash flow, total assets turnover, company size, debt to total assets, collateralizable assets, company life cycle, and asset growth to dividend policy. Population in this research is nonfinancial companies which listed on the Indonesian Stock Exchange with period 2011 until 2013. The sample selected by using purposive sampling method, which consist 68 nonfinancial companies meet the sampling criteria. Multiple regression is used as the data analysis method. The result shows operating cash flow and asset growth have influence on companies’ dividend policy. However, return on equity, company size, debt to total assets, company life cycle, total assets turnover and collateralizable assets have no influence on companies’ dividend policy.

Pengaruh firm size, corporate governance, dan karakteristik perusahaan terhadap manajemen laba LAVENIA ARIFIN; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze the effect of firm size, board of director, board of independence, audit quality, managerial ownership, institutional ownership, profitability, and leverage toward earnings management. This study tries to improve consistency of results from prior researchers. The sample of this study consist of 126 data from 42 non-financial sector companies that has been listing in Indonesia Stock Exchange for the period 2012 to 2014 by purposive sampling method. This study uses multiple regression method to investigate relation between each independent variable to earnings management. The research result shows that board of independence, institutional ownership, profitability, and leverage influence earnings management. On the other hand, firm size, board of director, audit quality, and managerial ownership do not influence earnings management.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA YENIATIE YENIATIE; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 12 No 1 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this research is to analyze the effect of insider ownership, institutional ownership, dividend policy, asset structure, profitability, firm growth and business risk on debt policy. This research used for 45 non financial companies firms which listed in Indonesia Stock Exchange during 2005 until 2007. The result of research shows that institutional ownership, asset structure, profitability and firm growth have influence to debt policy. While insider ownership, dividend policy and business risk have not influence to debt policy

PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM NICO ALEXANDER; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 15 No 2 (2013): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to investigate the influence of economic value added, operating cash flow, residual income, earnings, operating leverage, market value added and dividend yield to stock return. The data selected by using purposive sampling method and there are 26 manufacturing companies that public listing in Indonesia Stock Exchange from 2008 until 2011 as research sample. This research uses multiple regression as the data analysis. The empirical results of this research show that economic value added, operating cash flow, residual income, earnings, market value added have influence to stock return while operating leverage and dividend yield haven’t influence to stock return.

PERBEDAAN SIKAP AKUNTAN PUBLIK DAN PENGGUNA JASA AKUNTAN PUBLIK TERHADAP ADVERTENSI JASA AKUNTAN PUBLIK ARLEEN HERAWATY; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 12 No 3 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to analyze the difference attitude of public accountants and clients toward advertising of public accountant’s services. This research were using 203 respondents, divide into two groups. There were 125 respondents who worked as public accountant, and 78 respondents who work in companies at managerial level. Attitude was measured by seven aspects such as image of auditor’s perception, service quality, service price, clients’ awareness, sizes of public accountant, firm public accountant firm competitiveness, and government’s influence. Mann-Whitney U Test was used to analyze the hypothesis. The result of this research showed that image of auditor’s perception ,service quality, and client’s awareness have significant different attitude among public accountants and client’s of public accountants. On the other hand, service price, sizes of public accountant, firm public accountant firm competitiveness, and govern-ment’s influence do not have significant different attitude among public accountants and client’s of public accountants.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY HILLARY SUMILAT; NICKEN DESTRIANA
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-2 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of this study is to examine the factors that influence corporate social responsibility disclosure in non financial companies. These factors are managerial ownership, public ownership, foreign ownership, board independence, audit committees, firm size, firm age, leverage, profitability, and liquidity. Population of this research are non financial companies listed in Indonesia Stock Exchange from 2012-2015. The samples of this study are 152 data using purposive sampling method. This research uses multiple regression method to test the hypothesis. The result of this study shows that foreign ownership and firm size have influence to corporate social responsibility disclosure but managerial ownership, public ownership, board independence, audit committees, firm age, leverage, profitability, and liquidity do not have influence to corporate social responsibility disclosure.

FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN NON KEUANGAN VENY MEILINDA; NICKEN DESTRIANA
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

The purpose of this research was to determine the effect of the variable return on asset, the ratio of market value to book value of equity, the proportion of profit margin before interest, taxes, and depreciation, rate of return on sales, debt to equity ratio, current ratio, total asset turnover ratio, and working capital turnover ratio to the stock return. The number of samples consist of 78 listed non-financial company in Indonesia Stock Exchange during the period 2013-2016 using purposive sampling method. The examination of the data uses multiple regression analysis. The result of this research showed that the variables return on asset, debt to equity ratio, and working capital turnover ratio affected stock returns, while the other variables such as the ratio of market value to book value of equity, the proportion of profit margin before interest, taxes, and depreciation, rate of return on sales, current ratio, and total asset turnover ratio have no effect to stock returns.

Pemberdayaan Ekonomi Pedesaan Berbasis Partisipasi Warga Menuju Peningkatan Dan Kemandirian Pengelolaan Ekonomi Di Desa Parakanlima, Cirinten, Lebak-Banten Yupiter Gulo; Nicken Destriana
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 1 (2018): Prosiding PKM-CSR Konferensi Nasional Pengabdian kepada Masyarakat dan Corporate Socia
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

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Tujuan utama dalam studi ini adalah mengembangkan cara yang efektif untuk memberdayakan ekonomi pedesaan berbasis partisipasi warga desanya menuju kemandirian dalam mengelola ekonomi desanya. Program pemberdayaan ekonomi desa hanya mungkin efektif dan berkesinambungan apabila warganya terlibat secara aktif dalam semua proses yang dilakukan mulai sejak dari awal hingga akhir proses, bahkan terus menerus menjadi siklus yang harus dikelola terus menerus. Trisakti School of Management (TSM) melalui program PKM mengambil peran untuk terlibat memberdayakan masyarakat desa agar mandiri mengelola kehidupan ekonominya dengan semua sumberdaya yang dimiliki. Kegiatan PKM dilakukan pada tanggal 26 Juli 2018 di Desa Parakanlima, Kecamatan Cirinten, Kabupaten Lebak, yang merupakan desa tertinggal/termiskin di Provinsi Banten. Dimana pemberdayaan sebelumnya telah dilakukan melalui proses dan waktu panjang, yang dimulai dari kegiatan Live-in mahasiswa, diteruskan dengan pembangunan MCK, dan gedung “serbaguna”. Melalui musyawarah desa, pembangunan ruangan serbaguna dapat digunakan untuk kegiatan desa, sekolah PAUD, termasuk saat kegiatan pelatihan dan sharing pengalaman tentang manajemen usaha koperasi dilakukan di gedung tersebut. Pelatihan ini diikuti oleh key-persons di desa dan antusiasme serta tanggapan sangat positif diperoleh melalui testimoni yang disampaikan. Adanya perubahan peningkatan pengetahuan pentingnya manajemen organisasi, membuka wawasan warga mengenai usaha-koperasi sebagai pilihan wadah perekonomian desa, serta dapat melakukan pembukuan yang benar menjadikan warga termotivasi untuk segera mendirikan koperasi. Sehingga dengan adanya kesadaran dan harapan dengan koperasi, perekonomian desa dapat meningkat dan mandiri.

Co-Authors AAN MARLINAH ALEXANDER, NICO Ariesta T.K.P.S. Putri ARLEEN HERAWATY Arwina Karmudiandri Debora Debora Fung Jin Tjhai HILLARY SUMILAT Iis Ismawati Jessica Jessica LAVENIA ARIFIN Muhammad Taufik Nathaniel Archel Tiwow NITA FAZRINA ANGGRAINI NOVA DWI HANDAYANI Novia Wijaya Nurwanti Nurwanti Rudi Zilfikar RUDYANTO, ASTRID SATYA SARAWANA Shalma Atika Putri Stefani Grimonia Lavina Sutrisno, Paulina Thiodora Alvino Efrata VENY MEILINDA Widyawati Lekok Windu Mulyasari YENIATIE YENIATIE YUPITER GULO

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