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<![CDATA[MENINGKATKAN KOMPETENSI PELAKU UMKM DALAM BERBISNIS MELALUI PELATIHAN HARGA POKOK PRODUKSI ]]>
<![CDATA[Marieta Ariani]]>;
<![CDATA[Hasnawati Zainal]]>
<![CDATA[ Jurnal Abdimas Sangkabira Vol. 2 No. 1 (2021): Jurnal Abdimas Sangkabira, Desember 2021 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/abdimassangkabira.v2i1.68
<![CDATA[The success of the company in determining the Selling Price of its business products is largely determined by the success of the company in determining or calculating the Cost of Production (HPP) of the products it produces.Errors in the determination of the cost of production (HPP) can cause errors in the determination of the selling price of the resulting product, so that the company cannot compete with other similar businesses.The difficulty of determining the cost of production and selling prices of fashion and culinary products experienced by MSME entrepreneurs has become a big problem and has been going on for a long time among kompeten member entrepreneurs in Bekasi, so continuous training is needed.This can also be used as a background or basis for scientific research by PKM lecturers, so that research results can be obtained that can answer the difficulties of entrepreneurs of KOMPETeN members of the Bekasi region in determining the cost of production and selling prices of fashion and culinary products.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE DAN BUSINESS STRATEGY TERHADAP GOING CONCERN PERUSAHAAN ]]>
<![CDATA[Erliana Banjarnahor]]>;
<![CDATA[Marieta Ariani]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 16 No. 2 (2016): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v16i2.1993
<![CDATA[This study aims to see the influence of corporate governance and business strategy on going concern companies. Sampling method using purposive random sampling that is manufacturing company listed in Bursa Efek Indonesia (BEI) or Indonesia Stock Exchange for the year 2012-2014. The research method used multiple linear regression. Test results shown differentiation strategy has a significant positive effect on Companies’s going concern, while cost strategy and corporate governance have no significant effect on Companies’s going concern. Keywords: Good Corporate Governance, Business Strategy and Company’s Going Concern.]]>
<![CDATA[PENGARUH KECERDASAN EMOSIONAL TERHADAP PRESTASI BELAJAR MAHASISWA AKUNTANSI DENGAN VARIABEL MODERATING KEPERCAYAAN DIRI ]]>
<![CDATA[Marieta Ariani]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 8 No. 2 (2013): Juli ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v8i2.4517
<![CDATA[Education was one of the way human increased their welfare. It's also power integrity which effected by emosion, ethics, trust and etc. In Framework of Development of Accounting Education Research which promulgated by the American Accounting(AAA), state that there were special research needs for accounting education. This research is evaluate the influence of emotional intelligenceto achievement learning accounting with self confidence as moderating variable.The research population were all of student accounting in Faculty Economic of Trisalai University. Samples were collected by used purposive sampling method, so acquired about 170 students. The research used regression analysis to analyse the data.. The result of research revealed that emotional intelligence and self confidence as modarating variable has no significant effect to achievement learning accounting.]]>
<![CDATA[PENGARUH DIFFERENTIATION STRATEGY, LEVERAGE, DAN SIZE TERHADAP GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014 ]]>
<![CDATA[Marieta Ariani]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 10 No. 1 (2015): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v10i1.4546
<![CDATA[The purpose of this research is !o analyze the influence of differentiation strategy, leverage, and size of going concern company during mantifactw•ing companies in BEI with periode 2012 until 2014. Research conducted obtained from financial reports and company annual on the site of indonesian stock exchange. Sample used is 36 company the manufacturing sector listed on BEI in the 2012-2014. The sampling technique used purposive sampling. This research used Multiple Llinier Regression Analysis. The results showed that partially differentiation strategy had a significant positive effect on going concern, leverage had significant negative effect on survival, and size had a significant positive effect on going concern. While the simultaneous business strategy, leverage, and size have a significant effect on the survival.]]>
<![CDATA[PENGARUH GOOD CORPORATE GOVERNANCE DAN LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS INDUST1U PERBANKAN DI INDONESIA PERIODE 2012-2014 ]]>
<![CDATA[Marieta Ariani]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 10 No. 2 (2015): Juli ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v10i2.4559
<![CDATA[This study aims to test and analyze: the influence of good corporate governance on the profitability of the banking industri and the influence of loan to deposit ratio on the profitability of the banking industri in Indonesia. The research sample used in the study were 13 banking industries that received the best assessment from the Indonesian Institute for Corporate Directorship (IICD) of the 30 companies listed on the Indonesia Stock Exchange (IDX) as the top 30 issuers with the highest Corporate Governance (CG) scores in the 2012 period -2014. The sampling technique uses purposive sampling method. Data analysis techniques include: descriptive statistics; normality test; classical assumption test: multicollinearity and heteroscedasticity; multiple regression test: test the coefficient of determination, F test, and T test. The results of the study show that: for good corporate governance the number of audit commissions and the number of directors has a significant positive effect on the profitability of the banking industri; institutional ownership and the proportion of independent board of directors have no significant effect on the profitability of the banking industri; and the loan to deposit ratio has a significant negative effect on the profitability of the banking industri in Indonesia.]]>
<![CDATA[PENGARUH PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN VARIABEL INTERVENING KEPUASAN WAJIB PAJAK ]]>
<![CDATA[Marieta Ariani]]>;
<![CDATA[Rubiatto Biettant]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 1 (2018): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v13i1.4950
<![CDATA[The purpose of this study was to determine the effect of formal taxpayer knowledge and awareness of taxpayers on motor vehicle taxpayer compliance at the SAMSAT POLDA office in West Jakarta. The data used are primary data by distributing questionnaires to Motor vehicle taxpayers registered at the SAMSAT POLDA Office in West Jakarta. The population that will be the object of research is all motorized taxpayers registered at the POLDA SAMSAT office in West Jakarta until the period of December 2017. The sampling technique used is accidental sampling. This study uses the Structural Equation Model method. The results showed that the service of the tax authorities had a positive and significant effect on motor vehicle taxpayer compliance and the satisfaction of taxpayers had a positive and significant effect on motor vehicle taxpayer compliance. The results of this study also concluded that the tax authorities' service had a positive and significant effect on motor vehicle taxpayer compliance through taxpayer satisfaction. ]]>
<![CDATA[KEPATUHAN WAJIB PAJAK ORANG PRIBADI DITINJAU DARI TRANSPARANSI INFORMASI, MODERNISASI TEKNOLOGI PELAYANAN PAJAK DAN SANKSI PAJAK ]]>
<![CDATA[Marieta Ariani]]>;
<![CDATA[Syamsurizal Syamsurizal]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 1 (2022): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v17i1.10396
<![CDATA[This research aims to test the effect of information transparency, modernization of tax service technology, and tax sanctions against individual taxpayer compliance. Independent variables in this study are information transparency, modernization of tax service technology, and tax sanctions, while the dependent variable is individual taxpayer compliance. This research uses primary data by handing out questionnaires to the taxpayer. 380 questionnaires had been handed out to private taxpayers in KPP Pratama Jakarta Sunter, The method used in the research is convenience sampling. Data analytic used multiple regression analytics data. This study indicates that information transparency, modernization of tax service technology, and tax sanctions positively affect individual taxpayer compliance.]]>
<![CDATA[Penentuan Harga Pokok Produksi dalam Menentukan Harga Jual Barang bagi UMKM ]]>
<![CDATA[Lidia Wahyuni]]>;
<![CDATA[Murtanto Murtanto]]>;
<![CDATA[Marieta Ariani]]>;
<![CDATA[Kamila Ramadhani]]>;
<![CDATA[Ajeng Kusumawardani]]>
<![CDATA[ Dirkantara Indonesia Vol. 1 No. 1: Maret-Agustus 2022 ]]>
Publisher : <![CDATA[PT. Cendekia Sapta Indonesia ]]>
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DOI: 10.55837/di.v1i1.23
<![CDATA[Tujuan dari kegiatan Pengabdian kepada Masyarakat (PkM) yang dilaksanakan di UMKM di Kota Tangerang Banten ini adalah untuk memberikan pengetahuan dan pelatihan bagaimana menentukan harga pokok produksi daam menentukan harga jual barang bagi UMKM di Kota Tangerang. Selain itu kegiatan ini juga bertujuan bagi para dosen Fakultas Ekonomi dan Bisnis (FEB) Universitas Trisakti sebagai bentuk pelaksanaan tugas Tridharma Perguruan Tinggi yang memberikan manfaat kepada masyarakat untuk meningkatkan usahanya dalam kondisi Pandemi Covid-19 ini. Metode pelaksanaan kegiatan PkM ini dilakukan secara daring melalui media zoom dengan metode pelatihan, diskusi dan wawancara terstruktur kepada para peserta. Selain itu dilakukan evaluasi akhir untuk mengetahui keberhasilan kegiatan ini. Berdasarkan dari hasil diskusi awal diketahui bahwa masih terdapat beberapa peserta yang belum mengetahui bagaimana cara menentukan harga pokok produksi suatu barang. Hal ini dikarenakan para peserta belum mengetahui konsep dasar perhitungan harga pokok produksi dalam menentukan harga jual suatu barang. Setelah kegiatan ini dilaksanakan para peserta memiliki pengetahuan mengenai penentuan harga pokok produksi untuk menentukan harga jual suatu barang yang kedepannya dapat meningkatkan pendapatan atau laba dari hasil usahanya.]]>
<![CDATA[MENINGKATKAN KOMPETENSI PENGELOLAAN DOKUMEN DANA KAS BAGI TENAGA PENDIDIK PERGURUAN TINGGI NASIONAL ]]>
<![CDATA[Murtanto Murtanto]]>;
<![CDATA[Hasnawati Hasnawati]]>;
<![CDATA[Marieta Ariani]]>;
<![CDATA[Renny Risqiani]]>
<![CDATA[ JURNAL PENGABDIAN MANDIRI Vol. 2 No. 9: September 2023 ]]>
Publisher : <![CDATA[Bajang Institute ]]>
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<![CDATA[Kas merupakan alat pembayaran yang dimiliki perusahaan dan dapat digunakan untuk bertransaksi setiap saat,oleh karena itu dibutuhkan system pengendalian internal yang baik di dalam melakukan pengelolaan dana kas. SDM Perguruan Tinggi harus memiliki kemampuan di dalam melakukan pengelolaan dokumen dana kas agar pengedalian internal terkait pelaporan keuangan dapat terlaksana. Latar belakang permasalahan dalam kegiatan ini adalah masih banyak tenaga kependidikan perguruan tinggi yang memahami pengelolaan dokumen dana kas terutama terkait rekonsiliasi bank dan kas kecil. Kegiatan pelatihan dilaksanakan pada tanggal 26 Februari 20223 dengan peserta sebanyak 10 tenaga kependidikan perguruan tinggi nasional. Bentuk Pelatihan adalah melalui penjelasan konsep dari dokumen dana kas yang berlaku umum, kemudian dilanjutkan dengan praktik mengerjakan soal-soal kasus rekonsiliasi bank dan kas kecil. Pelatihan ini telah berhasil meningkatkan kompetensi akuntansi para peserta yang terbukti dengan hasil simpulan kuisioner sebelum dan setelah pelatihan.]]>
