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All Journal Jurnal Bisnis dan Akuntansi JAIM (Jurnal Abdi Masyarakat) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN MEDIA BISNIS E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Media Ilmiah Akuntansi Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
IRWANTO HANDOJO
Trisakti School Of Management
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Current Business Process Improvement in PT Vidio Dot Com Shella, Shella; Karmudiandri, Arwina; Handojo, Irwanto
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 1 No. 1 (2022): 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.v1i1.1548

Abstract

Merdeka Belajar – Kampus Merdeka (MBKM) is a government program to improve student’s leadership skills, innovation, capacity, personality, and independence. In this era of globalization, competition becomes more challenging especially in the workplace. Therefore, students need to prepare themselves by participating this MBKM program. This MBKM program was held at PT Vidio Dot Com, a broadcasting company and number one OTT in Indonesia, as a business analyst. The primary work and responsibility a business analyst is improvement project. This project is used to improve current business process held and build neat documentation in all divisions at PT Vidio Dot Com. All MBKM activities are effective and efficient to be conducted. Students can to learn, apply, and obtain several achievements in attitude, knowledge, general skills and special skills. This MBKM program is very feasible to run by the government which students can maximize the time given to increase their abilities and achieve the goal set by the company. Even though there are several limitations and need to be improved, this program also contribute to company and society.
INTEGRASI CORPORATE GOVERNANCE DAN ETIKA BISNIS SEBAGAI FONDASI KEBERLANJUTAN PERUSAHAAN Indrastuti, Dewi Kurnia; Ferry Suhardjo; Irwanto Handojo; Arief Effendi, Muhammad; Elvy Napitupulu, Bertha
Jurnal Abdi Masyarakat Vol. 9 No. 1 (2025): Jurnal Abdi Masyarakat November 2025
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/jaim.v9i1.6787

Abstract

The failure of governance and business ethics can have detrimental effects on companies and stakeholders. As such, a strong grasp of governance and business ethics is crucial for organizations to achieve sustainable success and to better withstand crises, thus boosting their competitiveness. The Corporate Governance and Business Ethics webinar, part of the Tridharma Perguruan Tinggi initiative for lecturers at Sekolah Tinggi Ilmu Ekonomi Trisakti and Sekolah Tinggi Ilmu Ekonomi Jayakarta, was organized in partnership with KJA Surya Dinamika Global Makmur. Its goal was to provide participants with a thorough understanding of corporate governance and business ethics concepts, along with practical insights based on the latest regulations. Held on June 19th, 2025, the three-hour session attracted 205 participants from both domestic and international backgrounds. Out of 97 respondents who completed an evaluation form, 95% praised the speakers' quality, 89.7% found the content relevant, and 84,5% considered the webinar highly beneficial.
Kegiatan Pengabdian kepada Masyarakat di SMK Tarakanita: Strategi Belajar yang Efektif dan Motivasi Bersekolah Rizka Faniarti Kurniawan; Yessica Christine; Tjhai Fung Jin; Irwanto Handojo; Umar Issa Zubaidi; Agustinus Sri Wahyudi
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 2 (2025): 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/rtv6he41

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) bertema “Strategi Belajar yang Efektif dan Motivasi Bersekolah” dilaksanakan di SMK Tarakanita Jakarta pada 10 Juli 2024 dengan peserta sebanyak 55 calon anggota OSIS. Kegiatan ini bertujuan meningkatkan pemahaman siswa mengenai strategi belajar efektif serta pentingnya motivasi dalam menunjang keberhasilan akademik. Metode pelaksanaan dilakukan melalui pelatihan interaktif, penyampaian materi, dan sesi tanya jawab oleh para pemateri. Materi yang diberikan meliputi pengelolaan fokus belajar melalui focused mode dan diffuse mode, penerapan teknik Pomodoro untuk mengatasi prokrastinasi, pentingnya tidur bagi konsolidasi memori, serta penguatan pemahaman melalui pengulangan terstruktur. Selain itu, peserta juga diberikan pemahaman mengenai pentingnya motivasi intrinsik, penetapan tujuan belajar, dukungan sosial, penghargaan terhadap diri sendiri, serta pengelolaan hambatan belajar. Hasil kegiatan menunjukkan bahwa siswa memperoleh pemahaman baru mengenai cara belajar yang lebih efektif, pentingnya menjaga motivasi belajar, serta kemampuan mengelola waktu dan energi secara lebih baik. Kegiatan ini diharapkan dapat membantu siswa membangun kebiasaan belajar yang konsisten, meningkatkan prestasi akademik, dan mempersiapkan diri menghadapi tantangan pendidikan di masa depan.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA BRYAN SEBASTIAN; IRWANTO HANDOJO
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

Abstract

The aim of this study is analysing the impact of firm size, leverage, corporate growth, cash, commissioner size, commissioner proportion, audit committee size, managerial ownership, profitability, and audit size on earnings management in non-financial companies listed in Indonesian Stock Exchange. The earningsmanagement measurement is by using the ‘Modified Jones’ model, which is the ‘discretionary accruals’ as the proxy of earnings management. The population of this study is the non-financial companies listed in Indonesian Stock Exchange during 2013 - 2016. There are 100 companies used as sample which is obtained through purposive sampling. Multiple regression is used for data analysis. The result of this research shows that leverage, cash, commissioner size, and profitability have significant influence on earnings management, while firm size, corporate growth, commissioner proportion, audit committee size, managerial ownership, and audit size have insignificant influence on earnings management.
THE EFFECT OF POLITICAL CONNECTIONS AND NATURE OF INDUSTRY ON FRAUDULENT FINANCIAL REPORTING JISELLA NATALIE; IRWANTO HANDOJO; DICKY SUPRIATNA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 2 (2026): 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.v6i2.3488

Abstract

This research aims to obtain empirical evidence regarding the influence of financial targets, financial stability, external pressure, ineffective monitoring, nature of the industry, external auditor quality, board of directors' turnover, auditor turnover, frequent number of CEO’s picture, and political connections on fraudulent financial reporting. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period, using a purposive sampling method, resulting in 197 data points. The data were analyzed using multiple linear regression with SPSS software. The results of the research show that financial targets, financial stability, and board of directors' turnover have a positive influence on fraudulent financial reporting. Meanwhile, the nature of the industry has a negative influence on fraudulent financial reporting. External pressure, ineffective monitoring, external auditor quality, auditor turnover, frequent number of CEO’s picture, and political connections do not significantly influence fraudulent financial reporting.
Pengabdian Peningkatan Nilai Produk Dengan Pengelolaan Biaya dan Margin di PT Tentang Anak Bahagia Dewi Agustina; Irwanto Handojo; Kartina Natalilova
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/zjcv9v42

Abstract

This community service program aimed to enhance participants' competencies in cost management and margin optimization at PT Tentang Anak Bahagia through an analytical approach covering cost classification, cost driver management, contribution margin analysis, and break-even point analysis. The program was conducted on April 30, 2026, involving 26 participants consisting of company employees and management personnel. The methods employed included interactive lectures, case study discussions, and direct question-and-answer sessions related to the company's operational conditions. Prior to the training, participants completed a questionnaire indicating that their theoretical understanding of cost, value, and margin management was still limited, with an average score of 71.25. Following the training and intervention, a significant improvement was observed, with the average score increasing to 92.92. Statistical analysis using SPSS revealed a moderate correlation between pre-test and post-test scores (r = 0.489, p = 0.015) and a statistically significant difference between scores before and after the training (t = -9.737; p < 0.001). These findings indicate that the training was effective in significantly improving participants' understanding, as evidenced by the consistent and statistically significant increase in scores. Overall, the program successfully strengthened competencies in cost management, margin optimization, and data-driven strategic decision-making, thereby supporting the company's sustainability and long-term growth.
Understanding Creditor Risk: Do Women on Boards Indirectly Escalate the Cost of Debt Through Tax Planning? Irwanto Handojo; Oktavia Oktavia
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 4 (2026): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7.n4.p257-275.2026

Abstract

Purpose: This study investigates the direct effect of board gender diversity on the cost of debt, and its indirect effect mediated through corporate tax avoidance, during a macroeconomic crisis.Research Methodology: Utilizing purposive sampling, a balanced panel of 60 manufacturing firms listed on the Indonesia Stock Exchange (180 firm-year observations) from 2021 to 2023 was analyzed using robust Common Effect panel regressions in Stata 18.Results: The direct effect of board gender diversity on borrowing costs is highly insignificant. However, corporate tax avoidance has a significant positive direct effect on the cost of debt. The indirect pathway is positive and marginally significant, demonstrating that gender-diverse boards increase tax-planning intensity, which creditors subsequently penalize.Conclusions: Board gender composition does not directly influence creditors. Rather, its effect is fully transmitted through strategic tax choices. During economic shocks, survival-driven cash conservation via tax planning is processed as a negative signal of opacity and audit risk by risk-averse relationship banks, driving up borrowing costs.Limitations: The study is restricted to Indonesian manufacturing firms during the abnormal COVID-19 shock, with data availability constrained by incomplete corporate interest and debt disclosures.Contributions: This research provides vital policy insights for the Financial Services Authority (Otoritas Jasa Keuangan-OJK) and commercial banks, showing that boardroom gender diversification mandates must be carefully balanced against strategic financial transparency demands in relationship-based emerging credit markets.
Co-Authors Abeputri , Audrie Adeline Kurniawan Agustinus Sri Wahyudi Alviandy, Timothy Carolus Arief Effendi, Muhammad Arwina Karmudiandri BRYAN SEBASTIAN Cathy Ismantara CHRISTINE LEONARDI DEWI AGUSTINA Djahsan, Indra Arifin Elvy Napitupulu, Bertha Febrina Viryani Prasetio Ferry Suhardjo FLORIAN WULANDARI HADI Gabrielle Ghazi, Muhammad HERRI SUGANDI INDRASTUTI, DEWI KURNIA JISELLA NATALIE KARMUDIANDRI, ARWINA Kartina Natalilova Muhammad Ghazi Oktavia Oktavia Prasetio, Febrina Viryani Rizka Faniarti Kurniawan Riztia Maulia RUDYANTO, ASTRID Shella Shella Shella, Shella SILVY CHRISTINA SUPRIATNA, DICKY TJHAI FUNG JIN Umar Issa Zubaidi VASHTI INES Yessica Christine