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ASPEK BUDAYA DALAM PENGEMBANGAN SISTEM INFORMASI MANAJEMEN ARIF BUDIARTO; MURTANTO
Jurnal Bisnis dan Akuntansi Vol 2 No 3 (2000): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Berfokus atas budaya perusahaan adalah penting dengan dua alasan berikut: Pertama, budaya perusahaan mempengaruhi kinerja perusahaan, Kedua, membantu perkembangan budaya dengan lebih tepat akan mempercepat peningkatan continous improvement. Budaya perusahaan merupakan mindset of employee, meliputi penyebaran keyakinan, nilai, dan tujuan mereka ke dalam organisasi. Misalnya penyebaran tujuan meliputi suatu penekanan atas proses dan produk, kualitas yang tinggi, dan reliability. Penyebaran keyakinan dan nilai meliputi kepercayaan, kerjasama dan kejujuran. Perubahan culture menuntut individu-individu dalam organisasi harus belajar. Belajar memahami bahwa proses berkualitas hanya dapat dipertahankan oleh organisasi berkualitas. Organisasi berkualitas adalah organisasi yang menciptakan lingkungan yang kondusif untuk pembangunan dan peningkatan kualitas secara berkelanjutan. Untuk membangun organisasi berkualitas diperlukan komitmen dari seluruh anggota organisasi. Komitmen akan terbangun jika dalam organisasi tersebut terdapat suasana saling menghargai antar anggota organisasi.

ANALISIS HUBUNGAN HARGA SAHAM DENGAN KOMPONEN_KOMPONEN LAPORAN KEUANGAN PERUSAHAAN ASURANSI KERUGIAN YANG DIURAIKAN DENGAN RASIO "EARLY WARNING SYSTEM" JENNY DJAIE; MURTANTO
Jurnal Bisnis dan Akuntansi Vol 3 No 2 (2001): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Tujuan penelitian ini terutama memperkenalkan penggunaan rasio early warning system untuk menganalisis dan menialai keadaan keuangan perusahaan asuransi kerugian, menentukan rasio yang paling mempengaruhi naik-turunnya harga saham yang berguna dalam pengambilan keputusan investasi di pasar modal. Metode analisis data yang digunakan adalah perhitungan 14 rasio early warning system dengan data-data dan laporan nerada dan laporan laba, rugi masing-masing perusahaan sampel yang berakhir 31 Desember 1995, 1996,1997,1998, kemudian mengkorelaksikannya dengan rata-rata harga saham masiing-masing perusahaan bulan April, Mei, Juni tahun 1996, 1997, 1998, 1999 menggunakan rumus koefisien korelasi Pearson, membuat pengujian hipotesis t untuk korelasi sebagai pendukung hasil korelasi, menentukan koefisien penentu, serta membuat satu persamaan linear sederhana (Y'= a + bX) untuk setiap perusahaan sampel dan rasio yang korelasinya terkuat dengan harga saham. Hasil dari penelitian ini adalah persamaan linear sederhana untuk ketujuh perusahaan sampel dengan variabel independen rasio yang mempunyai korelasi terkuat dengan harga saham masing-masing perusahaan. Dilihat dari hasil uji hipotesis Ho ditolak pada ketujuh perusahaan sampel, rasio piutang premi terhadap surplus, rasio biaya manajemen, dan rasio perubahan surplus merupakan 3 rasio yang paling mempengaruhi harga saham.

ANALISIS PENGARUH METODE AKUNTANSI PERSEDIAAN TERHADAP PRICE EARNING RATIO SISCA LAGIANTO; MURTANTO
Jurnal Bisnis dan Akuntansi Vol 6 No 2 (2004): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this study is identify the identify the factors which are influent the choice of inventory method and its effect to price earning ratio with the focus to Ricardian hypotheses. The study will examine regarding the choice of inventory method between average and FIFO method. This examination used six variables are: inventory variability, firm size, and accounting income variability. The object of this study are all manufacturing companies listed in BEJ during 2000-2002. The t-test, Mann whitney, logistic regression, and analysis of covariance used to test of hypotheses. The result of the logistic regression shows that production investment opportunity is influent to the inventory method choice. The Mann Whitney test and analysis of covariance shows that firms price price earning ratio between FIFO and Average method are not significant although using control variable.

ANALISA HUBUNGAN TINDAKAN SUPERVISI DAN BUDAYA ORGANISASI TERHADAP KINERJA INDIVIDUAL AKUNTAN YUNIOR DI KANTOR AKUNTAN PUBLIK DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING MURTANTO; MELVA DJASMIN
Jurnal Bisnis dan Akuntansi Vol 7 No 1 (2005): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The objective of this research is to analyze the impact of supervisory action, organizational culture, job satisfaction and invidual performance junior accountants in public accounting firms. Data for the research were collected in two ways, by contact persons and direct survey to respondents. This study reports the results of a survey of 276 junior accountants from 17 small public accounting firns and 6 big public accounting firms. Purposive method is used to define the sample. The correlational,t-test and SEM Techniques was used to develop theoritical model and analyze the data. This study find that the two major elements for supervisory action recommended by the AECC: leadership and mentoring, and assignments, do not give impact on the job satisfaction. Working conditions give impact on the job satisfaction but job satisfaction do not give impact on the individual performance. This study also find that the three element of organizational culture, bureaucratic and innovative culture were negatively correlated but do not give impact on the job satisfaction. Unexpectedly, supportive culture was positively correlated but do not give impact on the job satisfaction. However, there are no significant differences between small and big public accounting firms for the supervisory actions and job satisfaction. But there are significant differences for the individual performance.

PENGUKURAN ATAS TINGKAT PENGUNGKAPAN SUKARELA DENGAN MENGGUNAKAN GRAPHICAL INFORMATION DISCLOSURE INDEX (GIDI) MURTANTO; HELEN INDRAYANTI
Jurnal Bisnis dan Akuntansi Vol 9 No 1 (2007): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This study examines empirically the extent of voluntary disclosure of 70 companies in Indonesia (divided into two categories, which are the participants of Annual Report Award – ARA and Non ARA) by using Graphical Information Disclosure Index (GIDI). The results show that generally, the level of voluntary disclosure still at poor level. But, specifically there were any differentiation in ARA category (level of voluntary disclosure reach average level) and non ARA category (level of voluntary disclosure still at poor level). Graphical information in Indonesian companies has a tendency to use bar chart with 5 years time series. The numbers of topics graphed varies widely while the most commonly graphed was net income (loss). The most commonly graphed of key financial variables was operating income (loss)

PENGUKURAN ATAS TINGKAT PENGUNGKAPAN SUKARELA DENGAN MENGGUNAKAN GRAPHICAL INFORMATION DISCLOSURE INDEX (GIDI) MURTANTO; HELEN INDRAYANTI
Jurnal Bisnis dan Akuntansi Vol. 9 No. 1 (2007): 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.v9i1.603

This study examines empirically the extent of voluntary disclosure of 70 companies in Indonesia (divided into two categories, which are the participants of Annual Report Award – ARA and Non ARA) by using Graphical Information Disclosure Index (GIDI). The results show that generally, the level of voluntary disclosure still at poor level. But, specifically there were any differentiation in ARA category (level of voluntary disclosure reach average level) and non ARA category (level of voluntary disclosure still at poor level). Graphical information in Indonesian companies has a tendency to use bar chart with 5 years time series. The numbers of topics graphed varies widely while the most commonly graphed was net income (loss). The most commonly graphed of key financial variables was operating income (loss)

Enhancing Digital Technology–Based Financial Literacy among Madrasah Students through a Community Service Program Yuana Jatu Nilawati; Murtanto; Erliana Banjarnahor; Lailatun Hasanah; Rahma Febriana
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4485

This community service activity focuses on improving technology-based financial literacy among students of Madrasah Aliyah Negeri (MAN) 3 Central Jakarta. The main issue identified is the low level of students’ understanding in managing personal finances and small-scale business funds, as well as the limited use of digital financial applications in entrepreneurship learning. The purpose of this program is to provide students with practical knowledge and skills to record, plan, and control their finances effectively through digital technology. The activity was carried out using a participatory approach through counseling, training, simulation, and direct mentoring using digital financial applications such as Buku Kas and Money Lover. The results showed a significant improvement in students’ performance. In addition to enhanced knowledge, students also demonstrated more disciplined and responsible financial behavior. This program proved effective in shaping financially literate, independent, and technology-adaptive student character.

Basic Financial Management Education for Madrasah Students as Prospective Young Entrepreneurs Cicely Delfina Harahap; Murtanto; Dyah Astarini; Lailatun Hasanah; Rahma Febriana
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4518

This community service activity aims to enhance the understanding and skills of students at Madrasah Aliyah Negeri (MAN) 3 Jakarta in managing simple financial practices as a foundation for becoming independent and competitive young entrepreneurs. The main issue faced by students is the lack of understanding of basic financial management concepts for both personal and business purposes, such as expenditure planning, transaction recording, and cash flow control. The training was conducted by the lecturers of the Faculty of Economics and Business, Universitas Trisakti, on December 7, 2024, from 10:00 to 12:00 WIB, involving 23 participants. The method used was a participatory approach through counseling, interactive discussions, simple financial recording simulations, and exercises in preparing small business budgets. The results of the activity showed a significant improvement in students’ understanding of the importance of financial recording and capital management in entrepreneurial activities. Participants also became more motivated to plan their personal and business finances systematically using simple record-keeping formats based on Excel tables or manual cash books. This activity had a positive impact on improving financial literacy among madrasah students and fostering a rational and responsible entrepreneurial spirit. In the future, this program is expected to be developed into more practical follow-up training by integrating digital technology to support entrepreneurship learning within the madrasah environment.

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