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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
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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
The Influence of Work Environment, Work Culture and Job Satisfaction on Employee Loyalty Didin Sjarifudin; Tri Widyastuti; Joseph MJ Renwarin; Sugeng Suroso
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3289

Abstract

Research on the influence of the work environment, work culture and job satisfaction on employee loyalty is a literature review research article. The purpose of writing this article is to build a research hypothesis on the influence between variables, which will later be used in further research, within the scope of human resource management. The article writing method is the library research method, which is sourced from online media such as Google Scholar, Garba Reference Digital, Sinta Journal, and DOAJ. Where this research is based on the results of previous research, thereby producing a research hypothesis. The results of this literature review research are as follows: 1) The work environment influences employee loyalty; 2) Work culture influences employee loyalty; and 3) Job satisfaction influences employee loyalty. The purpose of writing this literature review article is to build a research hypothesis on the influence between variables. Methodology/approach – The method for writing literature review articles is the qualitative library research method, which is sourced from online media such as Google Scholar, Digital Reference Garba, Sinta Journal, and DOAJ. The findings and the results of this literature review research are as follows: 1) The work environment influences employee loyalty; 2) Work culture influences employee loyalty; and 3) Job satisfaction influences employee loyalty.
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.
Company's Fundamental, Technical and Prospect Analysis towards Share Investment Decision in Technology Sector Before and After COVID-19 Pandemic Stella Nathasya Erwianti; Tri Widyastuti; Zulkifli Zulkifli; Endang Etty Merawati
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 1 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i1.499

Abstract

In the midst of the Covid-19 pandemic, the development of digital technology is growing rapidly and has become one of the main drivers of business transformation in various sectors, especially technology sector stocks. The difference in the development of technology sector stocks from before and after the pandemic is something that needs to be considered in investment decisions. The indicators used for fundamental analysis are CR, DER, TATO, ROE. Then for technical analysis using stock prices and for analysis of company prospects using PER and PBV. While in investment decisions using ROI and CAPM indicators. Quantitative methods are used in this study, where the data used for the period studied is the period before the pandemic, namely 2018-2019 and the period after the pandemic, namely 2021-2022. The results of this study are: 1) Fundamental analysis only CR shows a significant difference to investment decisions, while DER, TATO and ROE do not show a significant difference to investment decisions, 2) Technical analysis using stock prices shows a significant difference to investment decisions, and 3) Analysis of company prospects using PER does not show a significant difference to investment decisions while PBV shows a significant difference to investment decisions.
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