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PENGARUH CORPORATE GOVERNANCE DAN MEDIA EXPOSURE TERHADAP CARBON EMISSION DISCLOSURE DENGAN KINERJA LINGKUNGAN SEBAGAI VARIABEL MODERASI IKE AMELIA NURJANAH; Vinola Herawaty
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14637

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Corporate Governance dan Media Exposure Terhadap Carbon Emission Disclosure Dengan Kinerja Lingkungan Sebagai Variabel Moderasi. Populasi dalam penelitian ini adalah Perusahaan sektor consumer non cyclical yang terdaftar di Bursa Efek Indonesia tahun 2016-202. Teknik pemilihan sampel menggunakan metode purposive sampling. Penelitian ini menggunakan metode analisis regresi linier berganda menggunakan program SPSS (Software Product and Service Solution) versi 25.0 dalam melakukan pengolahan data. Hasil dari penelitian ini menunjukan bahwa Variabel Corporate Governance tidak berpengaruh terhadap variabel Carbon Emission Disclosure, Variable Media Exposure berpengaruh positif terhadap Carbon Emission Disclosure, Kinerja Lingkungan tidak memperkuat Variable Corporate Governance terhadap Carbon Emission Disclosure dimoderasi, Kinerja Lingkungan memperkuat Variable Media Exposure berpengaruh positif terhadap Carbon Emission Disclosure.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KEPEMILIKAN KELUARGA DAN KEPEMILIKAN INSTITUSIONAL TERHADAP TAX AVOIDANCE DENGAN STRATEGI BISNIS SEBAGAI VARIABEL MODERASI Novika Dwi Fortuna; Vinola Herawaty
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14676

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh corporate social responsibility, kepemilikan keluarga dan kepemilikan institusional terhadap penghindaran pajak dengan menggunakan strategi bisnis sebagai variabel moderasi. Metode kuantitatif adalah metode yang digunakan dalam penelitian ini. Data sekunder yang digunakan dalam penelitian ini diperoleh dari Bursa Efek Indonesia. Populasi dalam penelitian ini yaitu seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2018-2020. Metode yang digunakan untuk memilih sampel adalah metode purposive sampling sehingga menghasilkan 52 perusahaan dengan total pengamatan sebanyak 156 sampe penelitian. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Perangkat lunak analisis yang digunakan untuk pengujian hipotesis adalah SPSS 25. Berdasarkan hasil penelitian menunjukkan bahwa corporate social responsibility berpengaruh positif dan signifikan terhadap penghindaran pajak, kepemilikan keluarga berpengaruh positif dan signifikan terhadap penghindaran pajak, kepemilikan institusional berpengaruh negatif dan signifikan terhadap penghindaran pajak, strategi bisnis tidak dapat memperkuat pengaruh corporate social responsibility terhadap penghindaran pajak, strategi bisnis tidak dapat memperlemah pengaruh kepemilikan keluarga terhadap penghindaran pajak, strategi bisnis tidak dapat memperkuat pengaruh kepemilikan institusional terhadap penghindaran pajak.
Pengaruh Kualitas Audit dan Keberadaan Eksekutif Wanita terhadap Earnings Management dengan Tax Avoidance sebagai Pemoderasi Ayu Oktaviani; Vinola Herawaty; Nurul Tri Wulandari
LITERATUS Vol 4 No 2 (2022): Jurnal Ilmiah Internasional Sosial dan Budaya
Publisher : Neolectura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37010/lit.v4i2.788

Abstract

This study aims to examine and analyze the effect of Audit Quality and the Presence of Female Executives on Earnings Management with Tax Avoidance as a moderating variable and Leverage as a control variable. One of the components of information in financial statements is information about company profits. Earnings management problems arise because of agency problems caused by the separation of roles or differences in interests between company owners (shareholders) and company managers (management). Management acts as the manager of the company having information about the company faster, and more valid than the shareholders (information asymmetry) so that it causes management to carry out accounting practices oriented to profit figures, which can create a certain impression (achievement). Toshiba Corp is one case of opportunistic earnings management. This study uses a sample of all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 – 2020. The technique used in data collection is purposive sampling and the method used in analyzing the research is multiple regression analysis with moderation. The results obtained are Audit Quality and the Presence of Female Executives proven to be able to influence Earnings Management. Meanwhile, Tax Avoidance has been proven to be able to weaken the influence of the Presence of Female Executives on Earnings Management. However, Tax Avoidance is not proven to be able to weaken the influence of Audit Quality on Earnings Management. In addition, Tax Avoidance is also not proven to have an effect on Earnings Management.
Pelatihan Penyusunan Laporan Keuangan Terhadap Wirausaha UMKM di Tegal Alur, Jakarta Barat Ayu Oktaviani; Vinola Herawaty
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 1 (2022): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v3i1.1271

Abstract

Purpose: To improve financial management in entrepreneurship for MSME entrepreneurs, especially in the preparation of financial reports (covering the meaning, objectives, benefits, types, and components in financial reports) and to increase and understanding of knowledge in preparing financial reports. Method: The method used are counselling and training about preparing the financial reports for MSME entrepreneurs located in the Tegal Alur Village area. This activity was carried out in collaboration with the Faculty of Economics and Business, Trisakti University with MSMEs in the Tegal Alur Village Area, Kalideres District, West Jakarta. Result: This training has been carried out well and successfully on April 14, 2022 via online. The results achieved by the participants are: (1) Participants have understood the importance of business financial reports and their benefits, (2) Participants have understood with the components in each financial report, and (3) Participants have known examples of good financial reports. Conclusion: Although most of the participants have made financial reports, so far they are not sure whether their reports are in accordance with applicable accounting rules and reporting standards. The resulting financial reports are still limited to reports showing the profit or loss of business activities. Participants still need guidance and assistance in preparing financial reports, especially statements of financial position and notes to financial statements in accordance with SAK EMKM.
Determinant Of Applying Good Corporate Governance And Tax Management Against Corporate Social Responsibility In Company With Risk Disclosure As Moderated Variabel Tauperta Siregar; Vinola Herawaty
Neo Journal of economy and social humanities Vol 1 No 3 (2022): Neo Journal of Economy and Social Humanities, September 2022
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.894 KB) | DOI: 10.56403/nejesh.v1i3.48

Abstract

This study aims to determine the effects of applying good corporate governance and tax management against corporate social responsibility in company with risk disclosure as moderated variabel. The dependent variable in this study is Corporate Social Responsibility, while the independent variable is Good Corporate Governance and Tax Management. Moderating variables using variable Risk Disclosure . The study population was companies listed in Index Sri Kehati in Indonesia. Samples that meet the criteria are as many as 84 companies. With a period of four year of research data. The results of this study demonstrate in partially variable Tax Management no significant effect on Corporate Social Responsibility, while Most of the indicators variables of good corporate governance significant effect on the Corporate Social Responsibility as composition of independent of BOC, Board of commissioners and composition of institutional shareholders. And most of the indicators variables of good corporate governance have no significant effect on the Corporate Social Responsibility as shareholders composition of Managerial, debt policy and the size of the company. Variables simultaneously Good Corporate Governance and Tax Management have a significant effect on Corporate Social Responsibility. Moderation Risk Disclosure is not able to amplify the effect of tax management and good corporate governance of the Corporate Social Responsibility
Pelatihan Penyusunan Laporan Keuangan Neraca bagi UMKM DUIT Vinola Herawaty; Ayu Aulia Oktaviani; Jul Seventa Tarigan; Ati Kushariani
Jurnal Pemberdayaan Ekonomi Vol. 2 No. 1 (2023): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v2i1.1301

Abstract

Purpose: Improve knowledge and ability to record financial transactions in accordance with SAK EMKM and Improving knowledge and ability to prepare financial statements especially balance sheet as a basis for information for financial management. Method: Participants in this activity are MSME entrepreneurs who are members of DUIT in the North Kedoya area, West Jakarta. The training activity has been carried out on April 20, 2022. The method of implementing this training is in the form of presentation of material on the importance of financial management for businesses. Examples of recording financial transactions and balance sheet financial statements are also given in accordance with applicable SAK EMKM standards. At the end of the training session, participants were given the opportunity to discuss interactively with the presenters and be able to convey what obstacles they have been facing in financial management so that solutions and problem solving can be given. Results: The majority of participants already know the types of financial statements. A total of 31% is very agree, 50% agree, while the remaining 15% are neutral and 4% disagree. Most of the participants also claimed to have understood how to make financial reports especially balance sheet for business. However, the number of participants who have made a good balance sheet is known only as much as 19% strongly agree and 42% agree. The remaining 31% are neutral and 8% disagree. Conclusion: It is known that the majority of MSME entrepreneurs already have knowledge of the types of financial statements and know how to prepare financial report especially balance sheet, but the number of MSME entrepreneurs who have made good financial reports is still less. This is understandable because to implement the preparation of a good balance sheet is not easy, it requires a fairly good knowledge and understanding of accounting
THE IMPACT OF FIRM PERFORMANCE AND CORPORATE GOVERNANCE ON MERGER AND ACQUISITION PERFORMANCE WITH EARNING QUALITY AS A MODERATING Theressya Sutrahitu; Vinola Herawaty
Jurnal Ekonomi Trisakti Vol. 3 No. 1 (2023): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i1.15893

Abstract

Penelitian ini bertujuan untuk mengkaji apakah terdapat pengaruh Firm Performance dan Corporate Governance terhadap Merger and Acquisition Performance dengan Earning Quality sebagai moderasi. Penelitian ini merupakan penelitian kuantitatif yang menggunakan perusahan yang melakukan Merger and Acquisition tahun 2017-2020 sebagai sampel, dan menggunakan data perusahan selama 3 tahun, sebanyak 111 perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia yang digunakan didalam penelitian ini. data penelitian tersebut dikumpulkan dari laporan tahunan, website perusahaan, website bursa efek Indonesia, dan website yahoo finance. Hasil penelitian ini menunjukkan bahwa kinerja perusahaan yang diindikasikan dengan profitability, Liquidity dan Solvability perusahaan tidak memiliki pengaruh positif terhadap Merger and Acquisition Performance. Corporate Governance yang diindikasikan dengan Institutional Ownership dan Board of Independence memiliki pengaruh positif terhadap Merger and Acquisition.
PENGARUH BISNIS STRATEGI, MARKET EFFECT, DAN MANAJEMEN LABA TERHADAP RISIKO KEBANGKRUTAN DENGAN PANDEM COVID-19 SEBAGAI VARIABEL MODERASI Sarah Noer Fauziah; Vinola Herawaty
Jurnal Ekonomi Trisakti Vol. 3 No. 1 (2023): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i1.16070

Abstract

Tujuan dari studi penelitian ini untuk mengetahui pengaruh bisnis strategi, market effect dan manajemen laba terhadap risiko kebangkrutan dengan pandemi covid-19 sebagai variabel moderasi, dengan menggunakan data perusahaan dari sektor peroperti dan real estate yang tercatat di Bursa Efek Indonesia. Penelitian menggunakan data yang berasal dari Laporan Keuangan dan Laporan Tahunan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia. Data yang digunakan dalam penelitian in adalah data sekunder dengan 160 sampel akhir menggunakan metode purposive sampling yang tercatat selama period 2018-2021. Analisis yang digunakan dalam penelitian ini menggunakan regresi linier logistik. Hasil dari penelitian ini menunjukkan bahwa manajemen laba dan pandemi covid 19 mempunyai pengaruh positif terhadap risiko kebangkrutan. Strategi diferensiasi juga terbukti berpengaruh negatif terhadap risiko kebangkrutan. Namun, hasil dari penelitian ini juga menunjukkan bahwa cost leadership dan market effect tidak berpengaruh negatif terhadap risiko kebangkrutan, dan pandemi covid-19 tidak memperkuat hubungan antara manajemen laba dan risiko kebangkrutan.
PENGARUH AUDIT TENURE, ROTASI AUDITOR DAN AUDIT FEE TERHADAP OPINI AUDIT GOING CONCERN DENGAN CLIENT IMPORTANCE SEBAGAI VARIABEL MODERASI Muhammad Farhan; Vinola Herawaty
Jurnal Ekonomi Trisakti Vol. 3 No. 1 (2023): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i1.16186

Abstract

Penelitian ini bertujuan untuk menguji pengaruh tujuan dari pengaruh tenure audit, rotasi auditor, dan fee audit terhadap opini audit going concern. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2018 dan 2020. Sampel penelitian ini terdiri dari 193 perusahaan yang terdaftar di BEI dan telah diseleksi berdasarkan kriteria menggunakan metode purposive sample sehingga berkurang menjadi 47 perusahaan yang memenuhi kriteria sampel peneliti. Sementara itu, perangkat lunak SPSS digunakan untuk pemrosesan data dan regresi logistik digunakan untuk analisis data. Temuan penelitian ini menunjukkan bahwa fee audit dan rotasi auditor memiliki pengaruh yang positif pada penerimaan opini audit going concern, tetapi tenure audit tidak memiliki dampak positif kepada penerimaan opini audit going concern. Kepentingan klien tidak dapat memperkuat pengaruh positif tenure audit terhadap opini audit going concern, dan sebaliknya. Tetapi kepentingan klien memperkuat pengaruh positif fee audit dan rotasi auditor terhadap opini audit going concern.
Peningkatan Kompetensi Guru dalam Implementasi Konsep dan Praktik Perhitungan Pajak PPh Orang Pribadi di Jakarta Vinola Herawaty; Rukmini Windiarti Soebadio; Liem Yan Sugondo
Jurnal Nusantara Mengabdi Vol. 1 No. 1 (2021): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.781 KB) | DOI: 10.35912/jnm.v1i1.613

Abstract

Purpose: The purpose of this community service (PKM) is to improve understanding and ability related to the concept and implementation of personal PPh Tax calculations for teachers. Method: This PKM activity is carried out using the tutorial method and discussion on the concept of Personal Income Tax. The target of these trainees is high school teachers under Masyarakat Profesi Teknisi Akuntansi (MATA) Indonesia. The implementation of this training activity is intended to increase the participation of the Program Pendidikan Profesi Akuntan FEB Usakti in helping to improve human resource competence, especially for high school teachers. This activity was carried out on February 18, 2021 online through Zoom Meeting. Results: Based on the evaluation, after following this PKM (1) The participants understand the basic concepts of personal income tax taxation, especially filling out the SPT 1770S for employee.(2). Participants can understand the tax reporting obligations for WPOP.and (3). The participants can fill out/make and report the personal income tax return. Conclusions: There are improvements of teacher competence in terms of the Implementation of the Concept and Practice of Calculation of Personal Income Tax for teachers under the Indonesian Accounting Technician Society (MATA INDONESIA) who play an active role in improving the competence of educators, especially teachers with expertise in tax accounting.
Co-Authors -, Hanny Aji, Mega Fitriana Delva Nur Akbar, Suci Nurul Aldhin Rianto Alfani Firaus Alifia Maharani Gunarto Amrie Firmansyah Andy Tjin Angelin Putri Anne Anne Anne, Anne Antadar Nonitehe Laoli Apriliyanti, Vivi Arifin Syofyan Armetha Rizqia Sari Armetha Rizqia Sari Assa’adatul Khairiyahtussolihah Ati Kushariani Aulia Oktaviani, Ayu Ayu Aulia Oktaviani Ayu Dwi Hasty Ayu Oktaviani Ayu Oktaviani Bachtiar Leo H Simamora Bahari, Yuda Rian Barugamuri Dachi Caeshara, Monica Chavid Al Amin Christine Rahardja Christine Wahyu Indrayani Claudia Sheva Nurrachma Dachi, Barugamuri Daeli, Florus Dewi Anggraeni Dewinda Nurshabrina Maulidya Dian Marlina Dian Wijayanti Dini Hariyanti Eci Siti Maesaroh Edward Victor Lengkong Evita Nurnaningsih Farah Aulia Rianti Fauzan, Endra Febby Marta Juwita Febriani Fitria Eka Putri Felix Budiyanto Firaus, Alfani Florus Daeli Florus Daeli Florus Daeli Friska Marcella Gaby, Gabriela Revischa Neldi Gandasari, Imas Geavanesa Octoviany Gisela Raras Kusumaning Natali Gold Naro Sitinjak Grace Katherine Surya Alam Gunawan, Divani Hamdan Raihan Hangga Darisman Hanny Hanny Hapsari, Kinanti Woro Hasnawati Hasnawati Hasnawati Hasnawati Hendra Hendra Hermi Hermi, Hermi Herny, H. Hidayat, Luthfia Nadaa Hudiani, Nurul Ice Nasyrah Noor Ice Nasyrah Noor Ika WAHYUNI IKE AMELIA NURJANAH IKE AMELIA NURJANAH Iksan, Khairul Ilal Hilaliyah Imani, Dzikrina Nuril Imas Gandasari Indradjid, Deliza Henny Intan Desiani Intan Intan Irawan Irfan Rais Ivan Vandi Rendova Hutapea Jesica Imanuel Alimy Jul Seventa Tarigan Jul Seventa Tarigan Julia Dewi Ma’rifah Khaerani, Tasya Kinanti Woro Hapsari Kissa Gautami Kusumaningtyas Kun Ningdyah Caisari Lea Wahyuti Wibowo Lidya Sampepolan, Febriyanti Lisna Christiani M. Anwar Masruri Maria Suherminingsih Marini Maruti, Dwi Retno Masruri, M. Anwar Medy Nisrina M Meyliana Meyliana Mita Yolanda Muhammad Farhan Muhammad Farhan Rusmawan Muhammad Fayad Zukhruf Umagap Muhammad Fayad Zukhruf Umagap Muhammad Maulana, Rafly Mujtahidin . Nadya Lambintara Nainggolan, Juara S. Nicholas Parulian Siregar Nita Priantoko Novika Dwi Fortuna Novika Dwi Fortuna Nugraha Fauzan Nafis Nugraha, Maulindieta Alvia Nugroho Rizkiadi Nuhfendi Nur Isnaini Nurul Hudiani Nurul Tri Wulandari Oktavinawati Oktavinawati Oktavinawati Oktavinawati Pamungkas, Leo Dadyo Parulian Siregar, Nicholas Pertiwi, Rahayu Amalia Pipit Dwi Cahya Kirana Prastyono, Bramantio Pricillia Desy Tanadi Prima D. Andrian Puspitasari, Windhy Putra Marchania, Wily Putra, Reza Adi Putri, Sani Anissa Rahayu Amalia Pertiwi Richad Wijaya Rismayanti Rizky Huzaefa Rizqah Hanie Pratiwi Rr Arintika Pranataningrum Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rulina Saraswati Rustandi Rustandi, Rustandi Sarah Noer Fauziah Satria, Roy Gembira Sekar Mayangsari Sellah Sellah Selva Octami Dwi Sari Sianny, Sianny Siti Erdayanti Sitinjak, Gold Naro Sitoresmi, Mumpuni Wahyudiarti Suci Nurul Akbar Sudibyo, Yvonne Augustine Sugondo, Liem Yan Suryani, Julyani Suryono Endrojoyo Syamsul Arifin Tania Tania Tarigan, Jul Seventa Tasya Berliana Tasya Khaerani Tasya Khaerani Tauperta Siregar Theressya Sutrahitu Tjin, Andy Vivi Apriliyanti Wicaksono Abdinur Muhamad Windhy Puspitasari Windhy Puspitasari Yadi Supriyadi Yanti, Harti Budi Yeremias Polii Yohana Yohana Yolanda, Mita Yudhaputri, Egabetha Amirah Yulista, Vindy Yuninda Wulan Ayu Gayatri Zulkarnaen, Risa Fitriandi