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KUALITAS LAPORAN KEUANGAN SEBAGAI DAMPAK DARI KUALITAS SUMBER DAYA MANUSIA, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN (Studi pada Pemerintah Daerah Kabupaten Tangerang) Triana Zuhrotun Aulia; Anita Ardiyanti
JMB : Jurnal Manajemen dan Bisnis Vol 7, No 1 (2018): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v7i1.1567

The purpose of the study is to analyze how much influence the quality ofhuman resources, utilization of information technology and organizationalcommitment to government accounting standards and its impact on thequality of financial statements at the Regional Government of TangerangRegency. The sample of research is 50 employees at the RegionalGovernment of Tangerang Regency who work in accounting/finance. Thesampling technique uses convenience sampling. Data collection usingquestionnaire. The method used in this research is the method ofverification. To determine the effect of human resource quality, theapplication of information technology and organizational commitment tothe application of government accounting standards and the impact on thequality of financial statements. The test statistic used is designing thestructural model, designing a measurement model, construct the pathdiagram, test the model fit. Suitability test structural models and hypothesesusing software SmartPLS 3.0. The results showed that the variable qualityof human resources and organizational commitment have a significanteffect on the application of government accounting standards. While theutilization of information technology has no significant effect on theapplication of government accounting standards. And the application ofgovernment accounting standards have a significant effect on the quality offinancial statements.

IMPLEMENTASI SAK ETAP SEBAGAI UPAYA MENINGKATKAN KUALITAS LAPORAN KEUANGAN DAN PENGARUHNYA TERHADAP KESEHATAN KOPERASI DI KOTA TANGERANG Triana Zuhrotun Aulia; Hamdani Hamdani
COMPETITIVE Vol 4, No 2 (2020): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/c.v4i2.2817

Koperasi di Indonesia mengalami penurunan secara kuantitas dan kualitas. Jumlah yang terus menurun disebabkan menurunnya tingkat kesehatan koperasi. Pembenahan yang harus dilakukan adalah dilakukannya reformasi koperasi yaitu melalui pembinaan secara terus-menerus sehingga secara kuantitas jumlah koperasi meningkat dan secara kualitas koperasi ikut terangkat. Kualitas koperasi yang baik salah satunya dapat dilihat dari kualitas laporan keuangannya. Penelitian ini dimaksudkan untuk mengetahui implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK-ETAP) guna meningkatkan kualitas laporan keuangan dan menilai kesehatan koperasi pada koperasi di Kota Tangerang. Diharapkan penelitian ini bermanfaat secara teoritis dalam pengembangan ilmu pengetahuan serta manfaat praktis bagi penulis, masyarakat dan pengurus koperasi. Sampel penelitian adalah seluruh koperasi yang ada di Kota Tangerang.Variabel yang digunakan dalam penelitian ini terdiri dari variabel eksogen (implementasi SAK-ETAP) dan variabel intervening (kualitas laporan keuangan), dan variabel endogen (tingkat kesehatan koperasi). Data yang dikumpulkan melalui survey lapangan dengan menggunakan kuesioner dan wawancara langsung untuk mendapatkan informasi yang lebih lengkap. Untuk mendukung argumentasi secara teoritis dilakukan studi kepustakaan.Metode analisis data penelitian ini mengunakan Software SEM PLS 4.0 dengan tahapan sebagai berikut: pengujian model pengukuran (outer model) yaitu uji convergen validity, uji discriminant validity, dan uji composite reliability. Langkah selanjutnya yaitu dilakukan pengujian model struktural (inner model) dan pengujian hipotesis.Hasil penelitian membuktikan bahwa implementasi SAK ETAP berpengaruh positif signifikan terhadap kualitas laporan keuangan dan tingkat kesehatan koperasi. Kualitas laporan keuangan berpengaruh positif signifikan terhadap tingkat kesehatan koperasi dan menjadi variabel yang memediasi pengaruh implementasi SAK ETAP terhadap tingkat kesehatan koperasi.

Pemahaman atas Laporan Keuangan Guna Ketepatan Waktu Pelaksanaan Rapat Anggota Tahunan (RAT) pada Koperasi di Kota Tangerang Hamdani .; Triana Zuhrotun Aulia
Prosiding Seminar Nasional Unimus Vol 1 (2018): Hilirisasi & Komersialisasi Hasil Penelitian dan Pengabdian Masyarakat untuk Indonesia
Publisher : Universitas Muhammadiyah Semarang

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

Penelitian ini dimaksudkan untuk mengetahui pengaruh pemahaman atas laporan keuangan yang dimiliki olehpengurus koperasi terhadap ketepatan waktu pelaksanaan Rapat Akhir Tahunan (RAT)pada koperasi di KotaTangerang.Penelitian ini dilakukan pada koperasi yang ada di Kota Tangerang, dengan sampel penelitiansebanyak 53 orang yang menjabat sebagai pengurus koperasi. Variabel dalam penelitian ini terdiri dari variabelindependenpemahaman atas laporan keuangan (PALK) dan variabel dependen yaitu ketepatan waktupelaksanaan rapat anggota tahunan (RAT). Metode pengumpulan data melaluisurvey lapangan denganmenggunakan kuesioner, wawancara langsung dan studi kepustakaan. Metode analisis data menggunakanregresi linier. Alat analisis mengunakan SPSS 24.0.Persepsi pengurus koperasi berpengaruh positif dansignifikan terhadap pemahaman atas laporan keuangan berbasis SAK ETAP pada koperasi di KotaTangerang.Semakin baik persepsi pengurus koperasi maka semakin meningkatkan pemahaman atas laporankeuangan.

Pengaruh Kepemilikan Manajerial, Investment Opportunity Set (IOS), Leverage Dan Ukuran Perusahaan Terhadap Kualitas Laba Winda Mulyani; Dirvi Surya Abbas; Hamdani, Hamdani; Triana Zuhrotun Aulia
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 1 No. 4 (2022): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

The study aims to test empirically the effect of managerial ownership, ios, leverage and firm size on earnings quality in consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period. sampling technique using purposive sampling technique. based on predetermined criteria obtained 12 manufacturing companies. the type of data used is panel data regression analysis using the eviews 12,0 data processing program. The results show that managerial ownership, ios and leverage have no effect on earnings quality. While firm size has a positive effect on earnings quality.

Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Nilai Perusahaan Ichwan Syahrul Gunawan; Dirvi Surya Abbas; Triana Zuhrotun Aulia
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2275

The purpose of this research is to determine the influence of Managerial Ownership, Institutional Ownership, and Independent Board of Commissioners on Company Value in Food and Beverage sub-sector Manufacturing companies listed on the Indonesia Stock Exchange (BEI). The research time period used was 5 years, namely the 2017-2021 period. The population of this research includes manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The number of samples for this research is 60 samples. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The data analysis technique used is moderate regression analysis supported by the Eviews 9.0 program. The research results show that Managerial Ownership has an influence on Company Value, while Institutional Ownership shows that together they have no influence on Company Value. Keywords Managerial Ownership, Institutional Ownership Company Value

Pengaruh Likuiditas dan Profitabilitas Terhadap Nilai Perusahaan Mia Novianti; Dirvi Surya Abbas; Triana Zuhrotun Aulia
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2276

This study aims to examine the effect of liquidity and profitability on firm value in companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.id.co.id. The sample in this study amounted to 10 manufacturing companies in the industrial and chemical sectors in the 2018-2021 period. The method used in this research is purposive sampling method. The independent variables used in this study are Liquidity and Profitability, while the dependent variable used in this study is Firm Value. Data were analyzed using multiple linear regression test and firm value was measured using PBV, hypothesis testing was carried out by partial test (t test). The results of this study indicate that liquidity and profitability have an effect on firm value.

Strategi Pendampingan Peningkatan Pemahaman Teknologi pada Pembelajaran Akuntansi di SMK Muhammadiyah 1 Tangerang Maulidia, Rahma; Triana Zuhrotun Aulia; Rizqy Aiddha Yuniawati; Gusti Dian Prayogi; Leni Maryani; Mega Norsita; Fipiariny. S; Ibnu Aswat; Imelda Sinaga; Andini Nurhajra
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i1.62

Keberhasilan pembelajaran merupakan tujuan dari proses pembelajaran. Salah satu faktor yang dapat menunjang keberhasilan pembelajaran adalah media pembelajaran berbasis teknologi. Saat ini berbagai media belajar berbasis teknologi telah tersedia seperti aplikasi pembelajaran online melalui zoom meeting, google meet, microsoft teams. Selain itu berbagai teknologi penunjang evaluasi pembelajaran juga tersedia seperti Kahoot, Quizzis, Google Form, Zuvgrade, Plickares, Formatife, dan lainnya. Banyaknya pilihan media pembelajaran dapat disesuaikan dengan relevansi, kemampuan guru, kemudahan penggunaan, ketersediaan dan kebermanfaatan media dalam proses pembelajaran. Akuntansi merupakan salah satu mata pelajaran yang menakutkan bagi beberapa siswa karena dianggap sulit dan rumit. Padahal akuntansi tidak rumit sama sekali, hanya butuh ketrampilan, ketelitian dan pemahaman konsep serta cara penyelesaiannya. Hal ini menjadi tantangan bagi para guru akuntansi untuk lebih “melek” teknologi terhadap media pembelajaran yang dapat proses belajar dan tercapainya keberhasilan pembelajaran. Hal inilah yang mendorong Ikatan Cendekiawan Muda Akuntansi (ICMA) untuk memberikan pendampingan kepada para guru akuntansi dalam memilih media pembelajaran berbasis teknologi yang dapat digunakan dan proses pembelajaran akuntansi. Kegiatan ini berupa workshop secara online dengan tema “Strategi Peningkatan Pemahaman Teknologi pada Pembelajaran Akuntansi untuk Guru Akuntansi di SMK Muhammadiyah I Tangerang”. Setelah mengikuti kegiatan ini, diharapkan guru menjadi lebih terampil, lebih inovatif dan kreatif melalui teknologi pembelajaran yang digunakan sehingga mendorong tercapainya keberhasilan belajar siswa. Learning success is the goal of the learning process. One factor that can support learning success is technology-based learning media. Currently, various technology-based learning media are available such as online learning applications via zoom meeting, google meet, microsoft teams. In addition, various technologies to support learning evaluation are also available such as Kahoot, Quizzis, Google Form, Zuvgrade, Plickares, Formatife, and others. The many choices of learning media can be adjusted to the relevance, teacher ability, ease of use, availability and usefulness of the media in the learning process. Accounting is one of the subjects that is scary for some students because it is considered difficult and complicated. In fact, accounting is not complicated at all, it only requires skills, accuracy and understanding of concepts and how to solve them. This is a challenge for accounting teachers to be more "literate" in technology towards learning media that can be used in the learning process and achieve learning success. This is what drives the Association of Young Accounting Intellectuals (ICMA) to provide assistance to accounting teachers in choosing technology-based learning media that can be used and the accounting learning process. This activity is in the form of an online workshop with the theme "Strategy for Improving Understanding of Technology in Accounting Learning for Accounting Teachers at SMK Muhammadiyah I Tangerang". After participating in this activity, it is expected that teachers will become more skilled, more innovative and creative through the learning technology used so as to encourage the achievement of student learning success.

Sosialisasi : Strategi Akademik Meningkatkan Sitasi Google Scholar Eko Sudarmanto; M. Imam Muttaqijn; Triana Zuhrotun Aulia; Djuhrijjani Djuhrijjani; Anggraini Soemadi; Nizla Rohaya; Ahmad Ahmad; Muhammad Hendra
Solusi Bersama : Jurnal Pengabdian dan Kesejahteraan Masyarakat Vol. 2 No. 1 (2025): Februari: Solusi Bersama : Jurnal Pengabdian dan Kesejahteraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/solusibersama.v2i1.1180

Citations in Google Scholar serve as a crucial indicator for assessing the impact and relevance of a scientific publication. However, many academics and researchers face challenges in increasing the citation count of their work. This article discusses strategies for enhancing citation numbers through effective dissemination. The methods employed include outreach and training programs, publication in reputable journals, optimization of Google Scholar profiles, and the utilization of academic social media platforms such as ResearchGate and Academia.edu. The findings indicate that a better understanding of publication techniques and scholarly promotion contributes to increased citations. Furthermore, research collaboration and active engagement in academic communities have been shown to expand the reach of scientific work. This article asserts that with the right strategies, academics can enhance the visibility of their research and strengthen their scholarly impact.

Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Nilai Perusahaan Ichwan Syahrul Gunawan; Dirvi Surya Abbas; Triana Zuhrotun Aulia
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2275

The purpose of this research is to determine the influence of Managerial Ownership, Institutional Ownership, and Independent Board of Commissioners on Company Value in Food and Beverage sub-sector Manufacturing companies listed on the Indonesia Stock Exchange (BEI). The research time period used was 5 years, namely the 2017-2021 period. The population of this research includes manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 12 companies were obtained. The number of samples for this research is 60 samples. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The data analysis technique used is moderate regression analysis supported by the Eviews 9.0 program. The research results show that Managerial Ownership has an influence on Company Value, while Institutional Ownership shows that together they have no influence on Company Value. Keywords Managerial Ownership, Institutional Ownership Company Value

Pengaruh Likuiditas dan Profitabilitas Terhadap Nilai Perusahaan Mia Novianti; Dirvi Surya Abbas; Triana Zuhrotun Aulia
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2276

This study aims to examine the effect of liquidity and profitability on firm value in companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.id.co.id. The sample in this study amounted to 10 manufacturing companies in the industrial and chemical sectors in the 2018-2021 period. The method used in this research is purposive sampling method. The independent variables used in this study are Liquidity and Profitability, while the dependent variable used in this study is Firm Value. Data were analyzed using multiple linear regression test and firm value was measured using PBV, hypothesis testing was carried out by partial test (t test). The results of this study indicate that liquidity and profitability have an effect on firm value.

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