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All Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Bisnis dan Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Pengabdian Masyarakat Bestari (JPMB) Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
KHOMSIYAH
Universitas Trisakti
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH BUDAYA TERHADAP PERBEDAAN SISTEM/PRAKTEK AKUNTANSI DAN PROSES HARMONISASI STANDAR AKUNTANSI INTERNASIONAL KHOMSIYAH
Jurnal Bisnis dan Akuntansi Vol 3 No 1 (2001): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1037.875 KB) | DOI: 10.34208/jba.v3i1.511

Abstract

This paper considers the impact of culture on accounting practices. The study of culture and cultural dimension by Hofstede (1980) is reviewed, together with the application of these ideas to accounting, particularly in the work of Gray (1988) and Perera (1989). This paper also attempts to explain the harmonization of accounting standars, which is developed by The International Accounting Standards Committee (IASC), especially for inflation accounting standard
REPUTASI PENJAMIN EMISI SAHAM, REPUTASI AUDITOR DAN TINGKAT UNDERPRICING PADA PENAWARAN PERDANA DI BURSA EFEK JAKARTA KHOMSIYAH
Jurnal Bisnis dan Akuntansi Vol 7 No 2 (2005): 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 | Full PDF (1586.477 KB) | DOI: 10.34208/jba.v7i2.592

Abstract

The purpose of this study is to test the relationship between auditors’ and underwriter’s reputation, abd underpricing. Previous studies found that initial public offering are underpriced. This study expected that the reputation of underwriters and auditors are negatively associated with underpricing. For underwriters and auditors are negatively associated with underpricing. For underwriters’ reputation proxy, we used market share which developed by Megginson and Weiss (1991) and auditors’ reputation proxy, we use auditor industry specialization. Based on the sample of 48 IPO firms listing in Jakarta Stock Exchange (JSX) during the period of 1998-2001, the result show that underwriters’ reputation and auditors’ reputation significantly associated with under pricing.
Peningkatan Daya Saing Usaha Mikro (UMi) Melalui Keuangan Inklusi Yolanda Masnita; Khomsiyah; Hermien Triyowati
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2020): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.287 KB) | DOI: 10.31849/dinamisia.v4i2.3964

Abstract

Usaha mikro (UMi) adalah usaha yang dijalankan oleh rakyat yang dikategorikan miskin atau mendekati miskin. Usaha yang dimiliki oleh keluarga, menggunakan sumber daya lokal dan teknologi sederhana. UMi termasuk kelompok unbanked people, kelompok yang sulit mendapat akses perbankan padahal kelompok ini potensial dalam mengembangkan usaha. Tujuan kegiatan ini adalah memberikan pembekalan dan pemahaman cara meningkatkan peran UMi, menjadi lebih tangguh dan handal dalam melaksanakan usaha, yang pada akhirnya diharapkan akan berdampak pada peningkatan kesejahteraan UMi itu sendiri. Kesulitan utama pengembangan UMi yaitu kekurangan modal dan kekurangan pengetahuan untuk pengembangan usaha. Kegiatan ini dilakukan kerjasama oleh LKMS melalui Koperasi Karya Usaha Mandiri Syariah (KKUMS) dan Tim Abdi Masyarakat FEB Usakti. KKUMS membantu permodalan, Tim Abdimas FEB melakukan pendampingan kewirausahaan. Kolaborasi kedua lembaga tersebut, menghasilkan peningkatan permodalan dan pengetahun UMi membawa dampak peningkatan kesejahteraan kepada para pelaku UMi di desa Sasakpanjang, Kecamatan Bojong Gede, Kabupaten Bogor.
FINANCIAL DISTRESS TERHADAP PRAKTIK MANAJEMEN LABA DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI DI MASA PANDEMI COVID-19 Dewi Ayu Mellennia; Khomsiyah
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i1.15768

Abstract

The purposes of this investigation is to examines the results of financial distress to earnings management practices, good corporate governance to earnings management practices, with good corporate governance as a moderating variable of influence financial distress to earnings management practices. This research uses a 33 samples of companies listed on the and including the CG score in their annual reports during 2019 to 2021. Purposive sampling method is the technique used in data collection. The method used in this study is a quantitative method, while the analytical tool uses E-views 12. The results of this research indicates that financial distress has a positive effects significant on earnings management practices, good corporate governance has not a negative effects on earnings management practices, while the implementation of corporate governance does weaken the influence of financial distress on earnings management. The implications of this research results for investors to provide information about the condition of the company's financial health so that it can assist in making the right decisions regarding the investment to be made to obtain maximum profits.
Creative and Innovative Entrepreneurial Spirit for Students of the Bina Amanah Cordova Entrepreneurship School Deasy Aseanty; Khomsiyah; Lucy Warsindah; Shafrani Dizar
Jurnal Pengabdian Masyarakat Bestari Vol. 2 No. 2 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmb.v2i2.3236

Abstract

The success of a business depends on the success of the entrepreneur in running it. Basicly every human being has a nature in the form of talent that is in him. One of the ways to become a successful entrepreneur is self-management, knowing one's own potential and skills, managing talent well. This needs to be accompanied by creativity that produces brilliant ideas to make a business change towards improvement. Business development by relying on creativity in an entrepreneur, this will bring up an innovation. Creativity and innovation are 2 (two) things that are very related; which is not possible in humans all of a sudden. Starting with equipping and training students to be more creative and innovative. If they have entered as entrepreneurs, they are also required to strive to increase creativity and innovation so that the business they are running can develop and be sustainable.
Kinerja Keuangan, Kinerja Lingkungan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Tasya Adinda Rahmawati Pasau Tasya; Khomsiyah
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 2 (2023): Article Research Volume 3 Issue 2, July 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i2.2786

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan, kinerja lingkungan, dan kebijkan dividen terhadap nilai perusahaan. Jenis data yang digunakan adalah data sekunder, berasal dari laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia dan telah mengikuti penilaian PROPER dari Kementerian Lingkungan Hidup dan Kehutanan dari periode 2018 - 2022. Metode purposive sampling yang dilakukan dalam penelitian ini memperoleh data 54 perusahaan, dengan total 270 data observasi. Hasil penelitian ini menyatakan bahwa kinerja keuangan pada pengukuran debt to equity ratio, return on asset, return on equity, dan earning per share berpengaruh positif terhadap nilai perusahaan. Pada kinerja lingkungan dengan pengukuran PROPER dari hasil penelitian berpengaruh positif terhadap nilai perusahaan, dan pada kebijakan dividen dengan pengukuran dividend payout ratio berpengaruh positif terhadap nilai perusahaan. Sedangkan pada current ratio menunjukkan tidak berpengaruh terhadap nilai perusahaan.
Co-Authors Aseanty, Deasy Dewi Ayu Mellennia Hermien Triyowati Lucy Warsindah Shafrani Dizar Tasya Adinda Rahmawati Pasau Tasya Yolanda Masnita Siagian