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All Journal ETIKONOMI JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting E-Journal Widya Ekonomika Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal ASET (Akuntansi Riset) Journal Technology and Implementation Bussines JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Journal on Education Jurnal Perspektif Jurnal Ekonomi Bisnis Indonesia eCo-Buss Jurnal ABDINUS : Jurnal Pengabdian Nusantara JURNAL EKONOMI SYARIAH Jurnal Ilmiah Akuntansi Kesatuan Jurnal Teknologi dan Terapan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Manajemen Ubhara JURNAL TEKNOLOGI TECHNOSCIENTIA Akrab Juara : Jurnal Ilmu-ilmu Sosial Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Cahaya Mandalika International Journal of Social Science Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Sustainable Research (FJSR) Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS International Journal of Business and Applied Economics (IJBAE) Jurnal Teknologi dan Terapan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Indonesia Sosial Teknologi Innovative: Journal Of Social Science Research International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Manajemen Kreatif dan Inovasi e-Jurnal Apresiasi Ekonomi DEDIKASI : Jurnal Pengabdian Kepada Masyarakat BULLET : Jurnal Multidisiplin Ilmu Jurnal Bisnis dan Ekonomi Financial Management Studies Atestasi : Jurnal Ilmiah Akuntansi
Tri Widyastuti
Universitas Bhayangkara Jakarta Raya
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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FORECASTING ANALYSIS OF NEW STUDENTS ACCEPTANCE USING TIME SERIES FORECASTING METHOD Suhardi Suhardi; Tri Widyastuti; Bisri Bisri; Wahyudi Prabowo
Jurnal Akrab Juara Vol 4 No 5 (2019)
Publisher : Yayasan Akrab Pekanbaru

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Abstract

New students admission (PMB) is a routine activities for education institution. Therefore, it was necessary for the institution to be aware of the mechanism of PMB to produce competent and qualified prospective students. Forecasting of PMB needed to predict the number of students and to prepare the institution infrastucture facilities to welcome the new freshmen. The research discussed the determination of forecasting number of Universitas Bina Sarana Informatika PSDKU Karawang students by using time series forecasting with three different method: moving everage, exponential smoothing and trend analysis. It also compare Mean Absolute Presentage Error (MAPE) calculated by QM for Windows. The result of the research showed that trend analysis was the most effective method which had 41.84 MAD, 2324.28 MAD, 4.99 % of MAPE and 557 students for next forecasting. The conclussion from data analysis processing showed that Universitas Bina Sarana Informatika should provide all of infrastructure facilities for the teaching and learning process with the number of 557 students in 2020.
PENGARUH KOMPETENSI, PENGENDALIAN INTERN AKUNTANSI, TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN (Studi pada Satker Vertikal Kementerian Kesehatan Wil Prov. DKI Jakarta) Muhamad Nur Ihwan; Tri Widyastuti; Widarto Rachbini
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 3 No 3 (2018): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This research is to examine obtain empirical evidence related the factors that influence government financial statement quality. Based on PP No. 71 year 2010, government financial statement quality have to meet the qualitative characteristic, where are factors that influence are competency, accounting intern control and information technology. The study was conducted on the staf who responsbility doing the accounting in the office that unit of ministry of healthy in Jakarta City, using primary data obtained from questionnaires distributed to respondents. Sampling through purposive sampling and obtained of 51 respondents. The collected data was processed using SPSS version 21 and the statistic method used to analize was multiple linier regression.the data analysis results showed all of research instruments are valid, reliable and feasible model used to explain the dependent variable. The results showed that the competency,accounting intern control and information technology have signifikan positive impact on quality of financial statement. Keywords: Government financial statement, competency, accounting intern control, and information technology.
PENGARUH INTELLECTUAL CAPITAL TERHADAP COMPANY’S PERFORMANCE DENGAN FIRM’S VALUE SEBAGAI VARIABEL MODERATING PADA INDUSTRI PERBANKAN DI INDONESIA Farida Tyas Styaningrum; Tri Widyastuti; Darmansyah Darmansyah
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 5 No 2 (2020): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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Abstract

This study intened to analyze the effect of intellectual capital (value added physical capital value added human capital, value added structutal capital) on company performance and firm value as a moderating variable in banking companies in Indonesia. The independent variable of this study is Intellectual capital, the dependent variable is the company's performance and the moderating variable is firm value. The sample used in this study is the banking institution that reports the composite value of good corporate governance by self assessment in 2012-2016. The sample was conducted using the purposive method sampling. The statistical method uses Partial Least Square. The data used is quantitative data with an empirical study approach for secondary data. The results of the study show that intellectual capital significantly positively influences company performance with firm value as a moderating variable. The limitation of this study is that the observations used in this study are relatively few and cannot explain one decade that is limited to banks listed on the Indonesia Stock Exchange in 2012-2016, this is related to the existence of data limitations.
FAKTOR-FAKTOR PENENTU AUDIT DELAY DI INDONESIA: STUDI META ANALYSIS Handarudigdaya JK; Tri Wdiyastuti; Adi Wiratno; Iskandar Ahmaddien
Jurnal Teknologi dan Terapan Bisnis Vol. 2 No. 1 (2019): Vol 2 No 1 (2019): Jurnal Teknologi dan Terapan Bisnis
Publisher : UPPM Akademi Komunitas Semen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0301/jttb.v2i1.65

Abstract

This study aims to examine the determinants of audit delay in Indonesia, using Meta Analysis. Where Meta analysis is a standard statistical method that serves to synthesize results from individual studies that have "same" themes in order to provide a more significant answer (Cooper, 2010). The sample in this study using 35 study (articles, working papers, theses) obtained from google scholar from 2008-2018 obtained from google scholar, and selected by purposive sampling. Each selected scientific publication must have the same concept and definition, both dependent and independent variables. The results of empirical testing with Meta Analysis found that ROA, DER, DR, Auditor Opinion, Profit / Loss, and Age of Company is the determinant of audit delay. While Total Assets and Auditor Reputation is not a determinant factor audit delay
PENGARUH TRANSPARANSI DAN KOMITMEN TERHADAP AKUNTABILITAS PENGELOLAAN ANGGARAN Henny Hendratmi; JMV Mulyadi; Tri Widiastuti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 2 (2017): Vol 3, No 2 (2017)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.73 KB) | DOI: 10.34204/jiafe.v3i2.767

Abstract

This study aims to examine and analyze the effect of transparency and commitment to the budget management in Bekasi City simultaneously and partial in period 2014. This study uses the population, namely the budget administrator and representatives of school committees Bekasi City where in 2014 the number of high school by 70. Meanwhile, samples took as many as 210 respondents by cluster sampling method and used primary data by distributing questionnaires. From this study we concluded that transparency and commitment have simultaneously positive and significant implications againts the accountability of budget management. Furthermore the research has proved that the applied commitment positively effect to the achievement of management accountability.Keywords: Budget Management Accountability, Transparency, Commitment
PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS, DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN SISTER CLARA ISLAMY KESUMOJATI; TRI WIDYASTUTI; DARMANSYAH DARMANSYAH
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 1 (2017): Vol 3, No 1 (2017)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (807.572 KB) | DOI: 10.34204/jiafe.v3i1.434

Abstract

AbstrakOpini going concern yang diterima oleh sebuah perusahaan menunjukkan adanya kondisi dan peristiwa yang menimbulkan keraguan auditor akan kelangsungan hidup perusahaan. Opini audit going concern dapat digunakan sebagai peringatan awal bagi para pengguna laporan keuangan guna menghindari kesalahan dalam pembuatan keputusan. Studi ini bertujuan untuk meneliti pengaruh kualitas audit, financial distress, debt default terhadap penerimaan opini audit going concern. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia perioda tahun 2011-2015. Pengambilan sampel dengan menggunakan purposive sampling dan diperoleh sampel sebanyak 160 observasi dari 32 perusahaan yang dijadikan sampel dalam penelitian ini. Pengujian hipotesis dilakukan dengan menggunakan regression logistic. Hasil pengujian hipotesis menunjukkan bahwa kualitas audit tidak berpengaruh signifikan terhadap opini audit going concern. Sedangkan variabel financial distress dan debt default berpengaruh signifikan terhadap opini audit going concern.Kata kunci: Opini Audit Going Concern, Kualitas Audit, Financial Distress, Debt Default
KESIAPAN ADAPTASI METODE BEYOND BUDGETING SEBAGAI UPAYA PEMBAHARUAN KINERJA MANAJEMEN Agung Fajar Ilmiyono; Suratno Suratno; Tri Widyastuti; Nurmala Ahmar; Zulkifli Zulkifli
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 1 (2022): Vol 8, No. 1 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i1.4740

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengkaji kemungkinan penerapan metode beyond budgeting. Penelitian ini merupakan studi literatur yang menggunakan metode analisis PICO (problem, intervention, comparison, outcome). Hasil penelitian ini menunjukkan bahwa proses penganggaran merupakan komponen penting dari sistem pengendalian manajemen dan telah menjadi sistem yang sangat berguna dimana manajemen berhasil merencanakan, mengkoordinasikan dan mengendalikan. Proses penganggaran melibatkan penciptaan dan pelaksanaan tujuan organisasi serta perencanaan jangka pendek dan panjang. Anggaran memungkinkan organisasi untuk lebih memanfaatkan sumber daya keuangan yang tersedia. Sebagian besar alternatif sejalan dengan penganggaran tradisional, tetapi beyond budgeting menganjurkan untuk mengabaikan penganggaran tradisional karena anggaran tidak membantu organisasi sebagaimana dimaksud. Beyond Budgeting berpendapat bahwa kerugian menyebabkan lebih banyak kerusakan pada organisasi daripada hasil keuntungan. Maka beyond budgeting pada proses ini diusulkan sebagai alternatif manajemen koheren yang memungkinkan organisasi untuk mengelola kinerja dalam berbagai lingkungan bisnis.ABSTRACTThis study aims to examine the possibility of applying methods outside of budgeting. This research is a literature study that uses the PICO analysis method (problem, intervention, comparison, outcome). The results of this study indicate that the control process is an important component of the control system and has become a very useful system where management is successful in planning, controlling, and controlling. The budgeting process involves the creation and execution of organizational goals as well as short and long-term planning. Budgets support organizations to better utilize available financial resources. Most of the alternatives are like with tional budgeting, but outside of budget budgeting for traditional budgeting budgets because it doesn't help the organization as intended. Beyond Budgeting argues that losses cause more harm to the organization than profits. So off-budgeting in this process is proposed as a coherent management alternative that allows organizations to manage performance in a variety of business environments.
Pengembangan dan Pemberdayaan UMKM Kota Depok Di Masa Pandemi COVID-19 Tri Widyastuti; Raden Parianom
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 6 No 1 (2022): Volume 6 Nomor 1 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v6i1.16718

Abstract

Micro, Small and Medium Enterprises (MSMEs) in Indonesia have a very large contribution to the nation's economic condition. The current economic situation affected by the Covid-19 pandemic has almost affected all business sectors, especially the MSME sector. The problems faced by business actors are mainly in terms of marketing or marketing which usually relies on direct sales. Utilization of information technology is expected to be a solution in solving sales, marketing and financial transaction problems of MSME actors. Information technology turned out to be a new thing and very difficult for market traders or business actors. IT-based behavior change for both buyers and sellers requires training and assistance in the areas of sales, marketing and financial transactions. The problem faced by partners today is that partners do not master digital marketing, digital sales and digital financial transactions. The solutions offered are training and assistance in digital marketing, sales and financial transactions.
Analisis Korelasional Financial Attitude, Financial Knowladge dan Spiritual Intelligence Pada Mahasiswa Pascasarjana Andi Amri; Tri Widyastuti; Syamsul Bahri
JURNAL EKONOMI SYARIAH Vol 6, No 1 (2021): Jurnal Ekonomi Syariah
Publisher : Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jes.v6i1.2957

Abstract

Penelitian ini bertujuan mengidentifikasi hubungan financial attitude, financial knowledge, dan spiritual intelligence mahasiswa pascasarjana. Penelitian ini merupakan penelitian deskriptif dan korelasional dengan sampel sebanyak 391 mahasiswa pascasarjana yang kuliah di perguruan tinggi negeri (PTN) di provinsi DKI Jakarta. Teknik sampling menggunakan purposive sampling techinque. Teknik analisis yang digunakan adalah uji korelasi pearson dengan menggunakan bantuan program SPSS. Penelitian ini mengungkapkan bahwasanya terdapat hubungan yang signifikan antara financial attitude dengan financial knowledge. Selain itu, terdapat hubungan yang signifikan dan positif juga pada financial knowledge dengan spiritual intelligence. Sedangkan untuk analisis antara financial attitude dan spiritual intelligence tidak menunjukkan hubungan yang signifikan, sehingga bisa disimpulkan tidak ada hubungan sama sekali.
EDUKASI AKUNTANSI SEDERHANA UNTUK PEKERJA HARIAN LEPAS SEBAGAI PERWUJUDAN EKONOMI KREATIF DI SAAT PANDEMI COVID-19 Istianingsih Sastrodiharjo; Robertus Suraji; Tri Widyastuti; Maidani
Jurnal Abdimas Ekonomi dan Bisnis (JAmEB) Vol 1 No 1 (2021): JAMEB (Jurnal Abdimas Ekonomi dan Bisnis)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.199 KB) | DOI: 10.31599/jameb.v1i1.651

Abstract

The purpose of this activity is to increase the understanding of casual daily workers on Simple Accounting skills regarding finances, so that they can make better planning and financial records. So that it can improve the ability to plan and record finances, increase understanding and knowledge about the importance of managing finances well. And in the end it can develop its business activities, and make its business continuity so that it can sustainably survive and grow. The implementation method used is by way of lectures, discussions and tutorials on practical questions. The material provided includes a discussion of: I. Introduction to Business Financial Management which includes; 1.) Benefits of Performing Business Financial Management - Scope of Business Financial Management Activities, 2.) Benefits of Calculation of Business Capital - Elements that are Calculated in Calculation of Business Capital Requirements - Capital Sources - Access to Capital - Types of Capital, and 3.) Benefits of Bookkeeping For Micro Business Activities - Bookkeeping & Bookkeeping Principles - Financial Bookkeeping Tools.Keywords : Simple Accounting Education, Freelancing Daily Workers, Embodiment of the Creative Economy, and the COVID-19 Pandemic.
Co-Authors - Suyanto A.A. Ketut Agung Cahyawan W Abdul Kohar Ade Imam Muslim Ade Onny Siagian Adella Silviana Adi Muhajirin Adi Wiratno Agung Fajar Ilmiyono Agus Dharmanto Agustian Zen Ahmad Muhammad Ryad Alifia Rizky Zalfa Amilin Amilin Amilin, - Ananda Pravista Dewi Andi Amri Anggia Ayu Lestari Apollo Daito Ardo Dwitanto Bambang Karsono Basis G. Andamari, Basis G. Bisri Bisri Danial Thaib Darmansyah DARMANSYAH . Darmansyah Darmansyah Darmansyah Darmansyah Darminto, Dwi Prastowo Derriawan Derriawan Dessy Kristanti Pangaribuan Dewi Alfa Linda Didin Sjarifudin, Didin Djaddang, Syahril Eka Lala Sari Endah Suci Damayanti Endang Etty Merawati Euis Komalasari Farida Tyas Styaningrum Fauzan Anggara Fiona Kristy Fried Sinlae Handarudigdaya JK Hapzi Ali Harnovinsah Harnovinsah Heni Pujiastuti Henny Hendratmi Hillman Mushaddiq Suaidy Ifal Rahman Indra Setiawan Iskandar Ahmaddien Ismail Chandra, Mohamad Istianingsih Istianingsih Sastrodiharjo, Istianingsih JMV Mulyadi Joseph MJ Renwarin Josua Panatap Soehaditama Jumawan Kartini Kartini KESUMOJATI, SISTER CLARA ISLAMY Linda Dewi Puspita Sari Lukmanul Hakim Magdalena Belinda Eduard Maidani, Maidani Mario Apriliansyah Mohamad Ismail Chandra Muhamad Nur Ihwan Muhammad Ali Imron Nanda Hanifah Putri Nella Ameliana Putri Ni Nyoman Sawitri Ni Yoman Sawitri Ningky Sasanti Munir Ningrum, Endah Prawesti Nita Komala Dewi Novita Syahidah Sari Nurmala Ahmar Pitoyo, Bayu Seno Pratiwi Nila Sari Pria Andono Susilo Primadi Candra Susanto Purwoko, Bambang Puspita Sari, Linda Dewi Raden Parianom Ratna Suminar S Rianto, Muhammad Richo Risma Adelina Simanjuntak Robertus Suraji Rony, Zahara Tussoleha S. Ferdinand Suwarji Sailendra Sailendra Sekar Intan Octavianingrum SISTER CLARA ISLAMY KESUMOJATI Siswadhi, Ferry Soehardi Soehardi Stella Nathasya Erwianti Sufyati HS Sugeng Suroso Sugeng Suroso Sugeng Suroso Suhardi Suhardi Supriyadi Supriyadi Suratno Suratno Suratno Suratno Susilo, Pria Andono Suyanto Suyanto Suyanto Suyanto Syamsul Bahri Syamsul Bahri Untari, Dhian Tyas Untung, Joko Wahyudi Prabowo Wastam Wahyu Hidayat Widarto Rachbini Widarto Rachbini Widarto Rachbini Wustari L. Mangundjaya Yulia Swantika Tanjung Zul Asman Zulaikha Zulaikha Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulmi Ramdani