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Pemahaman Modul dan Implementasi Transaksi Akuntansi Pada Software PT. Hashmicro Solusi Indonesia Sandra Dwina Wulandary; Arwina Karmudiandri; Aan Marlinah; Astrid Rudyanto
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 2 No 1 (2023): 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.v2i1.1872

The internship process at PT Hashmicro Solusi Indonesia which is carried out through MBKM activities can create flexible learning in higher education. Internship program activities can also build an innovative learning culture and provide the knowledge and skills needed by students in facing the competitive world of work in accordance with the times, technological advances, and societal dynamics. The internship program activities carried out at PT Hashmicro Solusi Indonesia's Accounting Specialist division are focused on carrying out activities to understand Hashmicro's ERP modules related to accounting and financial reports, handling client issues, conducting meetings with clients related to discussing issues, analyzing the implementation of transactions related to accounting on Hashmicro ERP Software, making work reports in PDF document form on accounting transaction work practices, and presenting work results to mentors on accounting transaction work practices. Internship program activities produce several things such as knowledge, attitudes, general skills, and special skills. Knowledge of software such as functions, usability, and how to operate menus and submenus. Attitudes acquired regarding how to serve and deal with clients properly and correctly. General skills in terms of being able to work with teams, being able to think critically, and solving problems quickly and precisely. As well as special skills obtained such as being able to understand client accounting transactions and provide the desired output from the client from the Hashmicro ERP software.

FAKTOR-FAKTOR YANG MEMENGARUHI KONSERVATISME AKUNTANSI Rojwaa Taqiyah Zahro; Aan Marlinah; Dicky Supriatna
E-Jurnal Akuntansi TSM Vol 2 No 4 (2022): 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.v2i4.1843

The objective of this research is to obtain empirical evidence about the influence of leverage, firm size, managerial ownership, size of board commissioners, profitability, financial distress and litigation risk as independent variables to accounting conservatism as dependent variables. This research used companies listed in nonfinancial companies sector in the Indonesian Stock Exchange from 2019 until 2021. 110 companies meet the criteria by using a purposive sampling method and using 330 data. This research uses multiple regression methods for data analysis. The result shows that leverage,firm size, managerial ownership, size of board commissioners, profitability, financial distress and litigation risk have no influence to accounting conservatism principle in the company.

PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP TAX AVOIDANCE Tania Larissa Ramadhanti; Aan Marlinah
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): 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.v3i2.2116

This research was conducted to obtain empirical evidence regarding the influence of the independent variables on the dependent variable. The independent variables used in this study are institutional ownership, independent commissioners, audit committees, audit quality, profitability and sales growth. While the dependent variable in this study is tax avoidance. This research is a quantitative research that uses secondary data sources obtained from the company's financial statements. The research object used in this study is a manufacturing company listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling with 6 research sample criteria that had been determined so that a total sample of 73 companies or 219 research data was obtained. This study uses multiple regression methods to analyze the data. The results of this study indicate that the audit committee variable (KOM) has a positive influence on the Effective Tax Rate (ETR) or a negative effect on tax avoidance and the profitability variable (ROA) has a negative influence on the Effective Tax Rate (ETR) or a positive effect on tax avoidance. Meanwhile, institutional ownership, independent commissioners, audit quality, and sales growth variables have no effect on tax avoidance.

Pengaruh Rasio Keuangan, Komite Audit, dan Tata Kelola Perusahaan terhadap Financial Distress Hanny Hanny; Aan Marlinah
Media Bisnis Vol 15 No 1 (2023): 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.v15i1.2102

The purpose of this study is to obtain empirical evidence about the influence of leverage, liquidity, profitability, sales growth, operating capacity, proportion of independent commissioners, size of audit committee, managerial ownership and frequency of audit committee meetings as independent variables on financial distress as dependent variable. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The study used purposive sampling with total 63 companies and 189 research data. This study uses multiple regression methods to examine variables that affect financial distress measured using the Altman Z-score. The results of this study indicate that Profitability, Operating Capacity, Proportion of Independent Commissioners, and Managerial Ownership have an influence on Financial Distress. While, Leverage, Liquidity, Sales growth, Size of Audit Committee, and Frequency of Audit Committee Meetings have no effect on Financial Distress.

Pengaruh Rasio Keuangan, Komite Audit, dan Tata Kelola Perusahaan terhadap Financial Distress Hanny Hanny; Aan Marlinah
Media Bisnis Vol. 15 No. 1 (2023): 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.v15i1.2102

The purpose of this study is to obtain empirical evidence about the influence of leverage, liquidity, profitability, sales growth, operating capacity, proportion of independent commissioners, size of audit committee, managerial ownership and frequency of audit committee meetings as independent variables on financial distress as dependent variable. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The study used purposive sampling with total 63 companies and 189 research data. This study uses multiple regression methods to examine variables that affect financial distress measured using the Altman Z-score. The results of this study indicate that Profitability, Operating Capacity, Proportion of Independent Commissioners, and Managerial Ownership have an influence on Financial Distress. While, Leverage, Liquidity, Sales growth, Size of Audit Committee, and Frequency of Audit Committee Meetings have no effect on Financial Distress.

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

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

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

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

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.

PENGENALAN DASAR INVESTASI BAGI IBU RUMAH TANGGA SERTA PELAKU UMKM DALAM KOMUNITAS “MAK PINTAR” Deasy Ariyanti Rahayuningsih; Aan Marlinah; Erika Jimena Arylin; Emir Kharismar; Novia Wijaya
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 7 (2025): Desember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v5i7.11846

The aim of the training is to provide basic information about financial investment to prospective novice investors which are housewives and also small medium business actors. They are incorporated as the member of community empowerment for women “Mak Pintar”. The training was held at the PT. Eden Kreasi Indonesia office, Alam Sutera, South Tangerang on March 20, 2024 which were attended by 10 participants and 6 Trisakti School of Management’s lecturers as facilitator. The 10 young mothers as prospective novice investors were introduced about the various financial investment instruments in Indonesia. The training’s benefit for participants were expected not only be wise and knowledgeable in managing their household living expenses but also smart in allocating the financial funds for education savings, stocks and mutual funds in the future. The participants were expected not only become a smart in handling the investment instruments and financial’s decision making but also being able to meet their daily household needs, creating the welfare family and reaching the better life.

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