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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 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 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) International Journal of Business and Applied Economics (IJBAE) Jurnal Teknologi dan Terapan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) 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 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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The Effect of Capital Structure, Liquidity, Dividend Policy, and Debt Policy on Company Value with Profitability as Moderating Variables in the Jakarta Islamic Index for the 2016-2020 Period Yulia Swantika Tanjung; Tri Widyastuti; Widarto Rachbini
Financial Management Studies Vol. 1 No. 4 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i4.58

Abstract

This study is to see the effect of Capital Structure, Liquidity, Dividend Policy and Debt Policy on Firm Value and will later be moderated by Profitability of companies listed on the Jakarta Islamic Index for the 2016-2020 period. This study uses a quantitative and descriptive approach with a population of all companies listed on the Jakarta Islamic Index (JII) as many as 30 companies, so that a sample with the number of data observations (N) is 70 observations for each variable (14 companies x 5 years). research period). The type of secondary data with data sources is the company's website and also www.idx.go.id. The data analysis technique is Multiple Linear Regression Analysis using SPSS software. The research findings show: 1) Capital structure, liquidity, dividend policy, debt policy and profitability have a significant effect on firm value. 2) Profitability acts as a moderator in the influence of capital structure, liquidity, dividend policy, and debt policy on firm value. Keywords: Capital Structure, Liquidity, Dividend Policy, Debt Policy, Profitability, Firm Value
Pelatihan Pengembangan Kesejahteraan Psikologis pada Anak Asuh di Panti Sosial Wustari L. Mangundjaya; Tri Widyastuti
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i1.4658

Abstract

Having human resources with the qualification of competent, independent and have high self-confidence is the hope of every nation. This condition makes The Government of Indonesia through Nawa Cita and Merdeka Belajar Kampus Merdeka (MBKM) program has a goal in developing the human resources of Indonesia to become human resources who are competent, moving forward, have high values and has a competitive advantage. This condition has not only applied for normal children but also for children who live in the orphanage house. The objective of this community engagement program is to develop psychological well-being of the children who live in the orphanage which located in East Jakarta, by exploring the concept with six dimensions namely: a) self acceptance; b) autonomy; c) positive relations with others; d) environmental mastery; e) goal setting; and f) personal growth. This training used the combination of lecturing, discussion, games, and exercises. The results of the evaluation showed that in general this training is beneficial (72.5% very useful and 27.5% useful). Moreover, participants stated that they love the environment of the training, which is enjoyable, with games. Meanwhile, they stated that they did not like the long duration of the whole day training.
The Effect of Self-Efficacy, Competence, Work Discipline, Employee Engagement on Work Performance and Work Motivation: Empirical Study on Umrah Travel Agency Didin Sjarifudin; Tri Widyastuti; Istianingsih; Sugeng Suroso
Formosa Journal of Sustainable Research Vol. 2 No. 12 (2023): December, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v2i12.6963

Abstract

The purpose of the research to be conveyed is to find the influence between the variables in this paper between independent variables and dependent variables. This study used a survey method. Testing the proposed hypothesis involves the use of statistical expressions or structural models suitable for causal analysis. Therefore, the method used in this study is a quantitative approach with correlational research, which is a type of research that aims to find out whether there is a relationship between several variables (Cooper and Schlinder, 2006). The population in this study is employees of Umrah travel agencies from several Umrah bureaus in Jakarta, Bekasi, Depok, a population of 37 employees with purposive Sampling, Data Analysis Techniques using simple regression analysis assisted by SPSS version 25
Determinasi Kinerja UMKM Makanan dan Minuman Halal di Kab. Bekasi: Networking, Kompetensi SDM dan Teknologi Informasi Sebagai Predictor Tri Widyastuti; Bayu Seno Pitoyo; Muhammad Richo Rianto; Sufyati H S; Novita Syahidah Sari; Nanda Hanifah Putri
Jurnal Ilmiah Ekonomi Islam Vol 9, No 3 (2023): JIEI : Vol.9, No.3, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i3.11308

Abstract

Penelitian ini menganalisa pengaruh kerjasama, kompetensi SDM dan teknologi informasi terhadap kinerja UMKM yang dilakukan di Kabupaten Bekasi terhadap UMKM makanan dan minuman Halal yang ada di Kabupaten Bekasi. Penelitian ini menggunakan pendekatan metode kuantitatif dan pengolahan data menggunakan Smartpls. Sampel dalam penelitian ini berjumlah 110 pelaku UMKM makanan dan minuman Halal di Kabupaten Bekasi. Penelitian ini semakin memperkuat temuan dari penelitian sebelumnya dimana kerjasama berpengaruh terhadap kinerja UMKM dengan nilai p value sebesar 0,000 sehingga Hipotesis 1 pada penelitian ini diterima. Kompetensi SDM berpengaruh terhadap kinerja UMKM dengan nilai p- value sebesar 0,045 sehingga hipotesis 2 diterima dan Teknologi Informasi berpengaruh terhadap kinerja UMKM dengan nilai p value sebesar 0,000 dimana hipotesis 3 diterima. Penelitian ini memberikan kebaharuan dimana variabel yang digunakan mencakup lingkungan internal ( Kompetensi SDM dan Teknologi Informasi serta lingkungan eksternal (kerjasama). Selain itu objek penelitian ini sangat spesifik yaitu pelaku UMKM Makanan dan Minuman Halal di Kabupaten Bekasi.
PENGARUH BIAS TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI DENGAN INVESTASI ETIS SEBAGAI VARIABEL INTERVENNING DI GALERI INVESTASI UNIVERSITAS PANCASILA Fauzan Anggara; Tri Widyastuti; Zulkifli Zulkifli
JEBI | Jurnal Ekonomi Bisnis Indonesia Vol. 18 No. 1 (2023): Jurnal Ekonomi Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Abstrak: Penelitian ini bertujuan mengetahui pengaruh literasi keuangan, gaya hidup dan uang elektronik terhadap perilaku konsumtif (studi kasus smk jakarta 1) baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif. Sampel dalam penelitian ini adalah 100 Siswa/Siswi di Sekolah SMK Jakarta 1 dengan menggunakan metode non probability sampling serta simple random sampling. Instrument penelitian ini menggunakan kuesioner dan dianalisis menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa (1) literasi keuangan berpengaruh positif dan signifikan terhadap perilaku konsumtif (2) gaya hidup berpengaruh positif dan signifikan terhadap perilaku konsumtif (3) uang Pelaku pasar modal memiliki pengaruh dalam penggerakan dana investor dan perusahaan. Pelaku pasar modal biasa dapat didorong psikologi kognitifnya yang seringkali berperilaku berlebihan dalam menyikapi suatu berita. Investor dapat bereaksi secara berlebihan saat memperoleh berita yang tidak terduga, yang dapat mempengaruhi harga kenaikan atau penurunan melebihi nilai actual. Peneliti memiliki tujuan untuk mendapatkan analisis mengenai bias yang ada berpengaruh terhadap pengambilan keputusan investasi. Penelitian ini menggunakan pendekatan kuantitatif yang bersifat deskriptif. Variabel ini merupakan variabel yang terletak di antara variabel independent dan dependen, sehingga variabel inndependent tidak langsung mempengaruhi berubahnya atau timbulnya variabel dependen. Penelitian ini menggunakan kuesioner sebagai alat pengumpulan data, Penelitian ini menggunakan metode PLS (Partial Least Square). Penelitian ini hanya self- attribution bias yang tidak berpengaruh terhadap pengambilan keputusan investasi. Investor senior dalam galeri investasi universitas Pancasila harus membantu investor milenial agar terhindar dari pengaruh investasi negative mengenai saham. Dalam penelitian ini self-attribution bias tidak berpengaruh terhadap pengambilan keputusan investasi. Peneliti berasumsi bahwa investor milenial ini tidak hanya merasa bahwa keberhasilan dalam berinvestasi bukan hanya dari kemampuan teknikal dan fundamental, tetapi dari informasi-informasi yang valid yang dapat mereka dapatkan.
PENGARUH FINANCIAL KNOWLEDGE, FINANCIAL SOCIALIZATION DAN FINANCIAL SELF-EFFICACY TEHADAP FINANCIAL MANAGEMENT BEHAVIOR MELALUI LOCUS OF CONTROL SEBAGAI VARIABEL INTERVENING DI UNIVERSITAS PANCASILA Adella Silviana; Tri Widyastuti; Syamsul Bahri
JEBI | Jurnal Ekonomi Bisnis Indonesia Vol. 18 No. 1 (2023): Jurnal Ekonomi Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh pengetahuan keuangan (financial knowledge), sosialisasi keuangan (financial socialization), dan efikasi diri keuangan (financial self-efficacy) terhadap perilaku pengelolaan keuangan (financial management behavior) mahasiswa melalui locus of control sebagai variabel intervening. Studi ini dilakukan pada mahasiswa reguler khusus di Universitas Pancasila. Metode penelitian ini menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner yang disebar kepada sampel mahasiswa reguler khusus di Universitas Pancasila. Hasil analisis data menunjukkan bahwa pengetahuan keuangan (financial knowledge) memiliki pengaruh positif signifikan terhadap sosialisasi keuangan (financial socialization), efikasi diri keuangan (financial self-efficacy), dan perilaku pengelolaan keuangan (financial management behavior) mahasiswa. Selain itu, sosialisasi keuangan (financial socialization) juga berpengaruh positif signifikan terhadap efikasi diri keuangan (financial self-efficacy) dan perilaku pengelolaan keuangan (financial management behavior). Efikasi diri keuangan (financial self-efficacy) juga memiliki pengaruh positif signifikan terhadap perilaku pengelolaan keuangan (financial management behavior) mahasiswa. Selanjutnya, hasil penelitian menunjukkan bahwa locus of control memediasi hubungan antara pengetahuan keuangan (financial knowledge), sosialisasi keuangan (financial socialization), dan efikasi diri keuangan (financial self-efficacy) dengan perilaku pengelolaan keuangan (financial management behavior). Ini mengindikasikan bahwa locus of control memainkan peran penting dalam menghubungkan faktor-faktor tersebut. Penelitian ini memberikan kontribusi penting dalam pemahaman tentang faktor-faktor yang mempengaruhi perilaku pengelolaan keuangan mahasiswa.
PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH, SISTEM APLIKASI KEUANGAN TINGKAT INSTANSI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN GOOD GOVERNMENT GOVERNANCE SEBAGAI VARIABEL INTERVENING Dessy Kristanti Pangaribuan; Tri Widyastuti; Zulkifli; Risma Adelina Simanjuntak
JURNAL TEKNOLOGI TECHNOSCIENTIA Technoscientia Vol 16 No 2 Maret 2024
Publisher : Lembaga Penelitian & Pengabdian Kepada Masyarakat (LPPM), Universitas AKPRIND Indonesia Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34151/technoscientia.v16i2.4654

Abstract

The aim of this research is to test and analyze the influence of the government's internal control system, agency level financial application system, human resource competency on the quality of financial reports with good government governance as an intervening variable. This research uses a quantitative approach with a questionnaire survey given to all financial managers at the Directorate General of Economic Development and Investment in Villages, Disadvantaged Regions and Transmigration. The questionnaire that could be processed was 68 respondents. Data analysis uses PLS structural equation modeling. This research shows that the government's internal control system, agency level financial application system and human resource competency influence good government governance. The government's internal control system, agency level financial application system and human resource competency influence the quality of financial reports and good government governance also influences the quality of financial reports. From the results of this research, human resource competency has the greatest influence on good government governance. Competent human resources are very necessary so that financial management can be accounted for in a timely, transparent and accountable manner. It is hoped that the implications of this research can provide evaluation material for policy makers to create policies to improve the quality of financial reports.
Dampak Disiplin kerja, Kompensasi, Servant Leadership dan Kepuasan Kerja terhadap Kinerja Dosen di Perguruan Tinggi Ade Onny Siagian; Zul Asman; Hillman Mushaddiq Suaidy; Tri Widyastuti; Bambang Karsono
Jurnal Manajemen Kreatif dan Inovasi Vol. 1 No. 2 (2023): April : Jurnal Manajemen Kreatif dan Inovasi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jmki-widyakarya.v1i2.405

Abstract

The purpose of this study is to discuss how a servant leader is an honest, responsible leader and can delegate tasks to his subordinates. Higher education rectors in implementing servant leadership can also increase the satisfaction and performance of the lecturers they lead. Work discipline can encourage the creation of satisfaction and performance of lecturers in tertiary institutions. This research was conducted with the aim of knowing the impact of work discipline, compensation, servant leadership and job satisfaction on the performance of lecturers at the Indonesian Muslim University. This study used a quantitative approach with a total of 52 respondents as research subjects. Methods of data processing using path analysis (path analysis) and descriptive statistical methods. From the results of the study it was concluded that servant leadership does not have an effect on job satisfaction, compensation has a positive effect on employee performance, the greater the compensation, the greater the employee morale, work discipline has a positive effect on job satisfaction, servant leadership has a positive effect on lecturer performance, discipline work has a positive effect on lecturer performance, and job satisfaction has no effect on lecturer performance..
Determinan Transfer Pricing Dengan Debt Covenant Sebagai Pemoderasi Lukmanul Hakim; Tri Widyastuti; Dwi Prastowo Darminto; Darmansyah Darmansyah
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5611

Abstract

This study aims to conduct research on the determination of transfer pricing with the debt covenant as a moderator. The factors that determine transfer pricing in this study are the effective tax rate, tunneling incentive, exchange rate and good corporate governance. The sample used in this study consisted of 33 manufacturing companies in 2017-2020 with purposive sampling method. The method used in this research is quantitative method with Moderated Regression Analysis data analysis technique. The results showed that the effective tax rate had no effect on transfer pricing, while tunneling incentives, exchange rates and good corporate governance had an effect on transfer pricing. Debt covenants can moderate the effect of tunneling incentives on transfer pricing, but debt covenants cannot moderate the effect of effective tax rates, exchange rates and good corporate governance on transfer pricing
Iso Series Certification System on The Financial Performance and Performance Tri Widyastuti
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.487

Abstract

The objective of this study was to compare the financial performance and stock performance of companies with and without ISO series certifications. In this study, EVA (Economic Value Added) and financial ratios, particularly Debt to Equity, Return on Equity, and Return on Assets, reflect financial performance, while anomalous returns represent stock performance. This study utilizes data from 2011 to 2019 firm reports that have acquired ISO 9000 and 14000 series certification. The results indicate that organizations with ISO series certification and those without certification are comparable. There is no substantial difference between the EVA and ROE ratios' financial performance. Nevertheless, the DER and ROA financial performance ratios differ significantly. Moreover, there are considerable discrepancies between ISO corporations and non-ISO companies in terms of stock performance. The conclusion of the study is that there is no significant difference between the performance of companies that receive ISO certification and those that do not, as a result of insufficient research time, the fact that non-ISO companies already have good marketing management, and the lack of continued ISO implementation in companies that already have ISO certification.
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 Alifia Rizky Zalfa Amilin Amilin Amilin, - Ananda Pravista Dewi Andi Amri Apollo Daito Ardo Dwitanto Bambang Karsono Basis G. Andamari, Basis G. Bisri Bisri 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 Euis Komalasari Farida Tyas Styaningrum Fauzan Anggara Fiona Kristy Fried Sinlae Handarudigdaya JK Harnovinsah Harnovinsah Heni Pujiastuti Henny Hendratmi Hillman Mushaddiq Suaidy Indra Setiawan Iskandar Ahmaddien Ismail Chandra, Mohamad Istianingsih Istianingsih Sastrodiharjo, Istianingsih JMV Mulyadi 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 Yoman Sawitri 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 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 Soehardi Soehardi Sufyati HS 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 Zulmi Ramdani