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All Journal Journal of Business Management Education (JBME) Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Fokus Ekonomi DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Jurnal Integritas Serasan Sekundang Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja dan Administrasi Pelayanan Publik
Arvian Triantoro
Universitas Pendidikan Indonesia
Economics, Econometrics & Finance Education Social Sciences

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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2009 – 2011 Supriatna, Nono; Triantoro, Arvian
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i1.6570

Abstract

The research aims to examine the influence of intellectual capital to company’s financial performance (profitability, productivity, and market valuation. Profitability measured by Return On Asset (ROA), productiviy measured by Asset Turn Over (ATO), and market valuation measured by Market to Book Value (MB). Independent variabel used in this research is intellectual capital which measured by VAIC™, while dependent variable are ROA, ATO, and MB. In this research, the authors used a quantitative verificative. Data obtainable from retail company listed in Indonesia Stock Exchange (IDX) year period 2009-2011. The samples in this research using the method of purposive. Based on sampling criteria the final sample in this research is 7 retail companies. This research use simple linear regression for data analysis. From the research that has been done shows that intellectual capital has positive influence to profitability, intellectual capital has negative influence to productivity, and intellectual capital has no effect to market valuation.
Bimbingan Teknis Pengembangan Model Pembelajaran Ekonomi Dan Bisnis Digital Melalui Penguatan Keterampilan Abad Ke- 21 Heni Mulyani; Imas Purnamasari; Arvian Triantoro; Dian Hardiana; Harpa Sugiharti
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 5 No 2 (2021)
Publisher : Politeknik Negeri Madiun

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Abstract

Perkembangan yang begitu cepat pada bidang teknologi informasi dan telekomunikasi (TIK) digital pada abad ke-21 ini telah membawa dampak perubahan bagi semua aspek kehidupan manusia, baik aspek sosial, pekerjaan, sistem pemerintahan, ekonomi, bisnis, kesehatan dan termasuk pendidikan. Pentingnya pendidikan untuk membentuk berbagai keterampilan dalam menguasai semua aspek yang bernuansa digital, yang dapat diintegrasikan dalam pengembangan kurikulum di sekolah atau universitas, maka dilaksanakannya bimbingan teknis bagi mahasiswa dan guru mata pelajaran Akuntansi untuk merancang dan mengembangkan model pembelajaran dengan mempertimbangkan kemampuan Abad ke-21 dengan langkah awal memperkuat Critical Thinking, Creativity, Collaboration, dan Communication sehingga siswa dapat memahami dan menguasai konsep pada lingkup mata pelajaran Ekonomi dan Bisnis Digital yang dipelajari. Pelaksanaan bimbingan teknis diselenggarakan secara daring dengan tiga hari pelaksanaan dan dengan tiga topik yang berbeda yaitu: 1) Metode Pembelajaran Ekonomi dan Bisnis Digital; 2) Desain Pembelajaran Ekonomi dan Bisnis Digital; 3) Media Pembelajaran Ekonomi dan Bisnis Digital.
PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENGAJAR AKUNTANSI (Komparatif Studi Pada Fakultas Ekonomi dan Bisnis, Universitas Indonesia) Arvian Triantoro; Muhammad Rizal Muhsin
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 2: Desember 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.2.%p

Abstract

The research aims to determine student’s perception of students of Accounting Education courses and students of Accounting courses towards the ethics of accounting educators in Faculty of Economics and Business Education, Indonesia University of Education. The analysis is based on the answers obtained through questionnaire of the respondent.Population of the research is all student of Accounting Education courses and student of Accounting courses in Faculty of Economics and Business Education, Indonesia University of Education. The research use purposive sampling method. Sample taken are the student of Accounting Education courses and student of Accounting courses from class of 2007. Both were taken from 40 students.The implementation of reference for the indicator of variable in the ethics of accounting educators is an instrument that is developed by Meilisa and Ludigdo (2010). To test the reliability of the data, Pearson correlation product moment is used while to test the normality of the data, Kolmogorov-Smirnov test is used. Data of Independent Sample T-Test is taken to test the variance of homogeneity and to examine the hypothesis. All data is calculated with the assistance of SPSS 16 software.The result of the study indicates that there is no difference of perception among students of Accounting Education courses and students of Accounting courses toward the ethic of accounting educators. This research also shows that students of Accounting Education course and students of Accounting course have a good perception towards the ethics of accounting educators, which means that accounting educators in Faculty of Economy and Business Education have applied a good ethics in performing their job.
Efektifitas Pemungutan Pajak Reklame dan Kontribusinya terhadap Penerimaan Pajak Daerah di Kota Bandung Arvian Triantoro
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 1: Juni 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.1.%p

Abstract

The purpose of this study was to find answers to the level of effectiveness of tax collection billboards in the city of Bandung, and its contribution to local tax revenue, which in this era of regional autonomy, local governments are required to work to improve the local revenue, such as an increase in local tax revenue of which is tax billboard. Occurred in the field of acquisition advertisement tax in the city of Bandung is a contribution that can not be underestimated. But in practice that should not pay attention to the potential, for the preparation of the target based only on experience of previous years.Length of a study conducted in January 2007 until July 2007. Along with the problem and research objectives,  this  study  implemented  a   descriptive  analytical  method,  where   thismethod is used to provide a systematic description, actual and accurate statement of fact, only describing situations or events not to seek or explain relationships and did not test the hypothesis. Data collection techniques are direct observation, direct communication and documentary study.From the results of data analysis showed that the level of effectiveness of tax collection billboards in the city of Bandung in the year 2006 quite well, reaching 53.56%, then the rate of growth of Advertisement Tax during the last six years shows the average reaches 53.94% per annum. Potential that should be obtained by the city of Bandung to achieve Rp48.736.796.510 Advertisement Tax, Advertisement Tax in 2000 and contributions to the Local Tax for the year 2006 based on the realization reached 15.84%, while based on the potential that should be able to reach 29.77%
Exploring Organizational Factors, Academic Fraud Behaviors, and Academic Integrity of Accounting Students Muhamad Arief Ramdhany; Arvian Triantoro; Raden Dian Hardiana; Hari Mulyadi
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.57025

Abstract

Main Purpose - The research objectives are to examine the relationship between organizational factors and academic fraud behaviors, to investigate the relationship between academic fraud behaviors and academic integrity, and to identify the most effective strategies for promoting academic integrity and preventing academic fraud behaviors among accounting education students in the university.Method - The research used a cross-sectional survey that collected data from 104 students of accounting education study program as population who have attended the course ‘Accounting Information System’, and using random sampling, 82 students participated. The data were collected using structured questionnaires that measured the study's constructs. Partial Least Square (PLS) was used to analyze the quantitative data.Main Findings - Organizational factors have a significant negative effect on academic fraud behaviors. Academic fraud behaviors have a significant negative effect on academic integrity. Organizational factors have a direct and an indirect effect on academic integrity through academic fraud behaviors.Theory and Practical Implications - The finding could have important implications for the university as an educational institution seeking to prevent or address academic misconduct by focusing on improving its organizational factors. The solid organizational factors of the university can mainly prevent academic fraud behaviors for students and teaching staff, leading to acceptable academic integrity for the students and teaching staff. Novelty - This study provides novel insights into the relationship between organizational factors, academic fraud behaviors, and academic integrity in the context of accounting education students in higher education.
Blue Ocean Strategy: Business Transformation on Traditional Market Revitalisation Lhutfi, Iqbal; Triantoro, Arvian; Kurniati, Fitrina; Hardiana, Raden Dian; Mardiani, Rika
Journal of Business Management Education (JBME) Vol 7, No 1 (2022)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jbme.v7i1.42075

Abstract

This research was conducted to analyse the business transformation in revitalising the traditional market of Kosambi Bandung – The Hallway Space using the Blue Ocean Strategy. This study uses a descriptive qualitative research design. This study's data collection techniques were observation, in-depth interviews, and documentation review. The data analysis used in this study is a qualitative data analysis technique by analysing the statement of the interview results using the stages of data reduction, data presentation and data verification, and contextual analysis of the literature review. The result of this research is an initiation to build creative areas in traditional markets where later creative industry activists in fashion, food, art, hobbies, performing arts, and others can gather to create a new innovative ecosystem. This research concludes that the blue ocean strategy implemented in the kosambi traditional market is one of the best alternatives that can be done to revitalise traditional markets.
Model and Strategy of Dynamic Collaborative Governance of Poverty Alleviation In West Java Triantoro, Arvian; Rahayu, Agus; Adi Wibowo, Lili; Disman, D; Arief Ramdhany, Muhamad; Hardiana, R. Dian
Jurnal ASET (Akuntansi Riset) Vol 16, No 2 (2024): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i2.74699

Abstract

The purpose of this study is to examine the description of the collaboration environment, collaborative dynamic-capability, and dynamic-collaborative governance, and analyze the effect of collaboration environment on collaborative dynamic-capability and dynamic-collaborative governance of poverty alleviation in West Java. The approach is quantitative, with questionnaires as the main instrument for collecting and analyzing datasets to describe each variable in the model and its interrelationships, tested with Partial Least Squares Structural Equation Modeling (PLS-SEM). The research subjects or units of analysis in this study are all 27 cities/regencies in West Java, plus one provincial government as respondents. The results revealed that collaboration environment and collaboration environment had a positive effect on collaborative dynamic capability. The collaborative dynamic capability had a positive effect on dynamic-collaborative governance. The amount of regional generated revenue for local governments was able to moderate the relationship among variables. This study offers practical implications for enhancing poverty alleviation strategies through targeted collaborative governance frameworks. It highlights the importance of fostering dynamic capabilities and effective local government. This study highlights the novelty of integrating dynamic governance with moderated revenue-based insights.
SIMBOL BUDAYA MUARA ENIM Sardin Sardin; Ayo Sunaryo; Nike Kamarubiani; Uyu Wahyudin; Arvian Triantoro
Jurnal Integritas Serasan Sekundang Vol 3 No 1 (2021): Jurnal Integritas Serasan Sekundang
Publisher : Badan Penelitian dan Pengembangan Daerah KabupatenMuara Enim

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Abstract

Pelestarian terhadap budaya merupakan salah satu upaya untuk mempelajari perkembangan budaya yang berkembang pada masyarakat tertentu. Budaya juga menggambarkan perkembangan masyarakat dari masa ke masa.  Melalui penelusuran budaya   oleh generasi berikutnya diharapkan memberikan kontribusi dalam mempelajari dan memaknai hakekat, filosofis, dan nilai-nilai yang terkandung di dalam budaya tersebut. Sebagai bagian dari ras Melayu, Muara  Enim merupakan daerah yang kaya akan peninggalan budaya baik dalam bentuk budaya benda maupun budaya tak benda. Kajian ini ini merupakan salah satu bagian dari upaya untuk  mengkaji budaya benda dan tak benda di Kabupaten Muara Enim dilihat dari posisi/letak, kondisi, makna atau hakikat serta perkembangan yang terjadi pada saat ini di masyarakat. Penelitian dilakukan dengan cara cara mengumpulkan literatur dan dokumen yang relevan yang dimiliki oleh pemerintah masyarakat ataupun perorangan. Selanjutnya untuk mendalami hakikat dari benda dan tak benda tersebut dilakukan wawancara dan FGD terhadap tokoh masyarakat dan pihak-pihak yang memahami nilai budaya tersebut. Hasil penelitian menunjukkan bahwa jumlah budaya benda dan tak benda yang terpetakan berdasarkan kecamatan dan jenis budaya yang ada berjumlah 1450 jenis budaya. Jumlah tersebut tersebar di 23 kecamatan di Kabupaten Muara Enim. Pada jenis budaya benda, daerah atau kawasan dengan budaya benda terbanyak berada di Kecamatan Tanjung Agung, Lawing Kidul, dan Semende Darat Ulu. Pada keseluruhan kecamatan terdapat adat/budaya yang sama, meskipun terdapat pula pada beberapa kecamatan memiliki adat istiadat yang khas yang tidak ada di kecamatan lainnya. Budaya tak benda berupa; adat istiadat, bahasa, manuskrip, permainan rakyat, teknologi tradisional, dan budaya lisan lainnya. Hasil penelitian ini meyimpulkan bahwa; 1) Kabupaten Muara Enim merupakan salah satu kabupaten yang memiliki sejarah panjang dalam perkembangan masyarakatnya yang ditandai dengan banyaknya simbol-simbol budaya baik tak benda maupun benda yang ditemukan di seluruh kecamatan. 2) Konservasi budaya masih banyak dilakukan melalui budaya tutur sehingga tidak seluruh masyarakat memahami esensi budaya tersebut dan akses terhadap informasi  tentang budaya yang masih terbatas. 3) pemaknaan metafisik produk budaya (simbolis) yang dipahami oleh “kelompok tua” hanya melahirkan budaya tanpa makna pada generasi berikutnya, dna 4) masyarakat saat ini sudah menjadi “penikmat” budaya dan bukan pelaku budaya sebagai akibat dari kesadaran dan ruang pembudayaan yang terbatas.
Pengaruh Kompetensi Pegawai dan Komitmen Organisasi Terhadap Kualitas Laporan Keuangan Satuan Kerja Perangkat Daerah (SKPD) Di Kota Bandung Nugraha, Nugraha; Triantoro, Arvian; Kurnia, Ika Famela
Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja dan Administrasi Pelayanan Publik Vol 17, No 2 (2014)
Publisher : Pusat Pembelajaran dan Strategi Kebijakan Talenta Aparatur Sipil Negara Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31845/jwk.v17i2.227

Abstract

The purpose of this study was to determine the effect of employee competence to quality financial statements, the effect of organizational commitment to quality financial reporting and jointly determine the effect of employee competency and organizational commitment to quality financial reporting unit (SKPD) in Bandung. The method used is the multiple correlations, analysis of a total of 39 units of work units on education entities. Respondents of this study are part of the staff at each entity and the financial inspectorate Bandung. Based on the analysis that had been done, that there is a positive effect between employee competencies against the quality of financial reporting by 41.8%. There is effect between organizational commitments to quality financial reporting by 37.6% and together the competence of employees and organizational commitment affect the quality of financial reporting unit (SKPD) in Bandung by 25.9% and its residual influenced by other factors.
Co-Authors Agus Rahayu Ayo Sunaryo Dian Hardiana Disman, D Hardiana, R. Dian Hardiana, Raden Dian Hari Mulyadi Ika Famela Kurnia Imas Purnamasari Iqbal Lhutfi Kurnia, Ika Famela Kurniati, Fitrina Lili Adi Wibowo M. Arief Ramdhany Mardiani, Rika Muhammad Rizal Muhsin Mulyani, Heni Nike Kamarubiani Nono Supriatna Nugraha Nugraha Nugraha Nugraha Sardin Sardin Sugiharti, Harpa Uyu Wahyudin