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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Syntax Literate: Jurnal Ilmiah Indonesia AFRE Accounting Financial Review JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi Berdikari: Jurnal Pengabdian Masyarakat Indonesia Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Gema Wiralodra Ilomata International Journal of Tax and Accounting Cakrawala Repositori Imwi STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Journal of Economics and Business UBS Jurnal Ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) eProceedings of Management Innovative: Journal Of Social Science Research Jurnal Pengabdian Kepada Masyarakat International Journal of Management and Business Applied Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital E-JURNAL AKUNTANSI Proceeding of Community Service and Engagement
Tri Utami Lestari
Program Studi S1 Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Telkom, Bandung
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH CASH HOLDING, PROFITABILITAS, DAN LEVERAGE TERHADAP PERATAAN LABA (STUDI KASUS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013–2017) Stela Revinsia, Vionesy; Rahayu, Sri; Lestari, Tri Utami
Aksara Public Vol 3 No 1 (2019): Februari 2019
Publisher : EDUTECH CONSULTANT

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Abstract

This study was conducted to determine the effect simultaneously and partially variable cash holding, profitability, and leverage to income smoothing in mining companies listed on the Indonesia Stock Exchange in 2013-2017. The method in this research is quantitative research method with the type of this research is descriptive verification of causality. The hypothesis in this study was tested using descriptive statistical analysis and logistic regression analysis using SPSS 25.0 software. Sampling technique used in this study is a purposive sampling technique that obtained 6 research samples within a period of 5 years so that obtained 30 units of sample mining companies listed on the Indonesia Stock Exchange in 2013-2017.The results showed that cash holding, profitability, and leverage simultaneously have a significant affect on income smoothing. Partially, cash holding has a positive and significant effect on income smoothing, while profitability is proxied by return on assets (ROA) and leverage is proxied by a debt to asset ratio (DAR) does not have a significant effect on income smoothing.
PENGARUH FRAUD PENTAGON TERHADAP KECURANGAN LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017) Nasution, Maya Sandita; Suryani, Elly; Lestari, Tri Utami
Aksara Public Vol 3 No 3 (2019): Agustus (2019)
Publisher : EDUTECH CONSULTANT

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Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor fraud pentagon (tekanan, kesempatan, rasionalisasi, kemampuan, dan arogansi) dan kecurangan laporan keuangan. Penelitian ini juga bertujuan untuk menginvestigasi pengaruh fraud pentagon terhadap kecurangan laporan keuangan pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2017. Penelitian ini menggunakan data dari laporan tahunan perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013-2017. Jumlah sampel yang digunakan sebanyak 14 perusahaan dan pengolahan data dilakukan menggunakan Eviews versi 9. Berdasarkan hasil pengujian, fraud pentagon secara simultan berpengaruh signifikan terhadap kecurangan laporan keuangan. Secara parsial dapat disimpulkan bahwa variabel rasionalisasi berpengaruh positif terhadap kecurangan laporan keuangan. Sedangkan variabel tekanan, kesempatan, kemampuan dan arogansi tidak berpengaruh terhadap kecurangan laporan keuangan
PENGARUH TIME BUDGET PRESSURE DAN UKURAN KAP TERHADAP KUALITAS AUDIT (SURVEI PADA KANTOR AKUNTAN PUBLIK DI WILAYAH BANDUNG PERIODE 2019) Octavia, Melinda; Suryani, Elly; Lestari, Tri Utami
Aksara Public Vol 3 No 3 (2019): Agustus (2019)
Publisher : EDUTECH CONSULTANT

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Abstract

Kualitas audit sangat dipengaruhi hasil kerja seorang auditor. Kualitas audit dinyatakan baik apabila melakukan audit sesuai dengan standar yang telah ditetapkan oleh Institut Akuntan Publik Indonesia (IAPI). Faktor-faktor yang mempengaruhi kualitas audit diantaranya time budget pressure dan ukuran KAP. Tujuan penelitian ini adalah untuk menginvestigasi pengaruh secara simultan time budget pressure dan ukuran KAP terhadap kualitas audit pada Kantor Akuntan Publik di wilayah Bandung. Populasi yang digunakan yaitu 20 Kantor Akuntan Publik di wilayah Bandung dengan jumlah auditor sebanyak 196. Pada penelitian ini menggunakan teknik probability sampling dengan jenis proportionate stratified random sampling. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil uji analisis menunjukkan bahwa Time Budget Pressure dan Ukuran KAP memberikan pengaruh secara simultan terhadap Kualitas Audit. Secara parsial time budget pressure tidak berpengaruh terhadap kualitas audit. Ukuran KAP berpengaruh signifikan terhadap kualitas audit.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SECARA MANUAL DAN DIGITAL UNTUK START UP COMPANY Citra Sukmadilaga; Sudrajat sudrajat; Uswatun Khasanah; Tri Utami Lestari; Meita candra devi; Ardian Ardian
Dharmakarya Vol 7, No 3 (2018): September
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.485 KB) | DOI: 10.24198/dharmakarya.v7i3.19951

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan bentuk usaha terkecil dalam dunia usaha. Bentuk ini bisa dilakukan perorangan atau berbadan hukum. Secara ketentuan perpajakan, yang dikatakan sebagai UMKM adalah usaha yang telah berjalan dan memiliki omzet setahun dibawah Rp 4,8M. Salah satu permasalahan utama yang dihadapi UMKM saat ini terkait dengan pengelolaan dan pelaporan keuangan sebagai bentuk pertanggungjawaban dan gambaran kinerja UMKM pada stakeholder. DILO (Digital Innovative Lounge) merupakan suatu badan yang dibentuk oleh TELKOM untuk mewadahi para start uplokal untuk lebih siap berkompetisi di dunia usaha. Anggota DILO merupakan start upmurni yang memiliki kompetensi di bidang Teknologi Informasi (web, game maker, pembuat font, pembuat aplikasi) dan komunitas lainnya. Melihat kondisi tersebut maka dirasakan perlu untuk melakukan pendampingan dan pelatihan pengelolaan dan penyusunan laporan keuangan pada UMKM di Bandung terutama untuk UMKM yang bergerak dibidang digital. Pelatihan ini mendasarkan pada Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil dan Menengah yang dikeluarkan oleh Ikatan Akuntan Indonesia dan berlaku efektik mulai Januari 2018
Sosialisasi Sistem Informasi Akuntansi Pesantren Di Pondok Pesantren Modern Assuruur Kabupaten Bandung Tri Utami Lestari; Ruri Octari Dinata; Hilda Salman Said
Berdikari: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 2 (2022): Berdikari: jurnal Pengabdian Masyarakat Indonesia
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/bjpmi.04.02.02

Abstract

Islamic boarding schools called “pesantren” grow and develop funded from various sources such as waqf, infaq and alms, dues or donations from the parents of students, and others. Therefore, the principle of accountability in carrying out educational activities in Islamic boarding schools is very important. There are two institutions, namely BI and IAI that have developed guidelines and accounting principles that are suitable to be applied in Islamic boarding schools. BI issued Pedoman Akuntansi Pesantren, and IAI has provided PSAK 101, PSAK 112 and ISAK 35 which can also be used by Islamic Boarding Schools. The purpose of this community service activity is to help socialize the importance of building an accounting information system so that the implementation of Islamic boarding school bookkeeping can comply with existing regulations to produce accountable financial reports. The socialization activities are carried out using an implementation approach, with activities in the form of needs analysis, implementation of socialization, and evaluation. Feedback from participants on this activity was carried out after the event took place. From the survey conducted, there were 57% and 38% percent of participants who stated strongly agree and agree on the importance of this activity being held in providing an understanding of accounting information systems in Islamic boarding schools.
PENGARUH LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP DIVIDEND POLICY PADA LQ45 Hassya Alifah Suwandi; Tri Utami Lestari; Farida Titik Kristanti
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.152 KB) | DOI: 10.31955/mea.v6i3.2449

Abstract

Dividend policy merupakan putusan emiten tentang bagian dividen tunai yang akan diberikan untuk pemegang saham. Kajian yang dilakukan mempunyai maksud untuk memberikan lebih banyak mengenai pengaruh likuiditas, leverage, ukuran perusahaan, struktur kepemilikan, serta pertumubhan perusahaan terhadap dividend policy pada large business pada indeks LQ45 yang tersurat periode 2018-2020. Populasi yang diambil yaitu large business indeks LQ45 yang tersurat di BEI periode 2018-2020. Purposive sampling ialah pengambilan spesimen yang digunakan dengan sampel 28 perusahaan selama 3 tahun. Statistik deskriptif dan analisis regresi data panel digunakan untuk teknik analisis data dengan aplikasi software Eviews 12. Secara simultan hasil kajian menunjukkan likuiditas, leverage, ukuran perusahaan, struktur penguasaan, dan kemajuan perusahaan mendominasi terhadap dividend policy. Secara segmental yang telah ditetapkan, struktur kepemilikan dengan kepemilikan manajerial berpengaruh secara negatif terhadap dividend policy sedangkan likuiditas, leverage, ukuran perusahaan, struktur penguasaan dengan penguasaan institusional, serta kemajuan perusahaan tidak mendominasi mengenai dividend policy.
The Influence of XBRL Adoption on Financial Reporting Timeliness: Evidence from Indonesian Banking Industry Tri Utami Lestari; Kartika Pratiwi Putri; Meita Candra Devi
Jurnal Dinamika Akuntansi dan Bisnis Vol 8, No 2 (2021): September 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (264.819 KB) | DOI: 10.24815/jdab.v8i2.21335

Abstract

This study examines the impact of eXtensible Business Reporting Language (XBRL) adoption on financial reporting timeliness. The population are banking companies listed on the Indonesian Stock Exchange (IDX) between 2015 and 2019. The samples are 38 Indonesian banks or 190 bank-year observations. Using logistic regression this study demonstrates the XBRL adoption positively affects financial reporting timeliness.  The findings confirm that XBRL adoption benefit banks as it stimulates automation process, improves cost-effectiveness, fasten data collection, enhances data reliability and accuracy, and thus it may lead to better business decision-making. The positive signal provided by the adopters of XBRL will influence the decisions of shareholders, which in turn will lead to share ownership increase.
Pengaruh Transfer Pricing, Karakter Eksekutif, dan Koneksi Politik Terhadap Tax Avoidance Santi Haztania; Tri Utami Lestari
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.112

Abstract

Tax is the largest contribution to the state made by taxpayers and is used as a state necessity for the prosperity of the people. For companies, tax is a profit deduction element which can be a factor that can harm the company. The difference in interests can lead to conflicts such as taxpayer non-compliance which will have an impact on the company's efforts to minimize taxes. This effort is carried out by carrying out a tax avoidance scheme, one of the tax avoidance efforts that is often carried out legally and safely is tax avoidance. Tax avoidance is a legal tax avoidance effort carried out by utilizing the loopholes (gray area) in the applicable tax laws and regulations with the aim of minimizing the amount of tax payable. The measurement of tax avoidance in this study is using the Cash Effective Taxes Rate (CETR) proxy. This study was conducted to analyze the effect of transfer pricing, executive character, and political connections on tax avoidance simultaneously and partially in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The population in this study is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sample selection technique used was purposive sampling. The sample obtained was 35 companies, so the number of observations in this study for 3 (three) years was 105 observation data. The data analysis method in this study was analyzed using descriptive statistics and panel data regression with the help of EViews 10 software. The results of this study indicate that simultaneously transfer pricing, executive character, and political connections affect tax avoidance. Partially, transfer pricing has no effect on tax avoidance, while executive character and political connections affect tax avoidance.
Pengaruh Implementasi XBRL, Ukuran Perusahaan, dan Kepemilikan Manajerial Terhadap Kualitas Laporan Keuangan Zikratul Ramadhan; Tri Utami Lestari
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 16 No 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i1.1152

Abstract

This study aims to determine the simultaneous or partial effect of XBRL implementation, company size, and managerial ownership on financial reporting quality using the modified jones model in property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021. This study uses quantitative methods. The unit of analysis used is a group, namely property and real estate companies listed on the Indonesia Stock Exchange in 2019-2021, and are the population in this study. By using the purposive sampling method, 66 companies were selected as research samples. The data analysis method used in this study is descriptive statistics and panel data regression analysis using Eviews 12 software. The results of this study indicate that XBRL implementation, company size, and managerial ownership simultaneously have a significant effect on financial reporting quality. Partially, company size has a significant positive effect on financial reporting quality, while XBRL implementation and managerial ownership have no significant effect on financial reporting quality.
Pengaruh Kepemilikan Manajerial, Arus Kas Operasi, dan Kompleksitas Operasi Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Agis Pratiwi; Tri Utami Lestari
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 16 No 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i1.1154

Abstract

This study aims to examine the influence of the managerial ownership, operating cash flow, and the complexity of the company’s operations on the disclosure of financial information on the official website of the local government. The population in this study are property & real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019- 2021. The sampling technique in this study used purposive sampling and obtained 60 samples of companies with a research period of 3 (three) years in order to obtain a total of 180 research observations. The data analysis model used by this study is logical regression analysis using SPSS Version 26 software. The results showed that the managerial ownership, operating cash flow, and the complexity of the company’s operations simultaneously had a significant impact on the timeliness of financial statement reporting. Meanwhile, partially the managerial ownership, operating cash flow, and the complexity of the company’s operations has no a significant effect on the official website on the timeliness of financial statement reporting
Co-Authors Agis Pratiwi Alfiyah, Salsa Amartya Alhafizh Afkar Akmal Amanda, Taniya Yulia Ananda Maura Putri Faizal Anggraini, Aulia Kus Anisa Anggraeni, Anisa Annisa Nurbaiti Anutika, Salvia Khansa Ardian Ardian Aurelia Pamungkas, Amarsya Beatrice Mora Ulidya Silalahi Budiarto, Iqbal Graha Hutama Citra Sukmadilaga devi, Meita candra Elly Suryani, Elly Errina Aprilia Putri Farida Titik Kristanti Filiang, Rendy Fitria Indrianti Hakimah, Cenindiani Hasanah, Sri Indah Hassya Alifah Suwandi Haztania, Santi Hilda Hilda Hilda Hilda Hilda Hilda Hilda Hilda Hilda Salman Said Hilda Salman Said Hilda Salman Said Ikraharjo, Anisah Fayyadh Imam, Gahenza Raihan Talian Jaya, Rayhan Satria Perdana Khairi, Elvan Nazmi Leny Suzan Meita Candra Devi Muhammad Nur Fauzi Muslih, Muhamad Musrady, Raihan Aqil Fauzananda Mutiara, Hadiah Intan Nabilah Alyani Thayeb Nainggolan, Febryaldo Nasution, Maya Sandita Octavia, Melinda Pramaisella, Verda Pratiwi Putri, Kartika Purbaningrum, Hayu Puteri, Mulya Annisa Putri, Dita Utama Rian Fadhila Kuswono Rr. Sri Saraswati Ruri Octari Dinata S, Petra Dwiranata Santi Haztania Septia, Tasya Nafila Shafa Ananta Sabila SRI RAHAYU Sri Rahayu Stela Revinsia, Vionesy Sudrajat sudrajat Sujiwo, Triyoga Agung Syifana Najmi Azzahra Thayeb, Nabilah Alyani uswatun khasanah Violani Mega Putri Wiwin Aminah Zikratul Ramadhan Zulkarnain, Vega Nurul Agashi