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All Journal Jurnal Scientia Journal of Community Service and Engagement Jurnal Ekonomi Trisakti Journal of Innovation Research and Knowledge JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Jurnal Ilmiah Dan Karya Mahasiswa journal of social and economic research Jurnal Ekonomi, Manajemen, Akuntansi As-Syirkah: Islamic Economic & Financial Journal

Sofie

Universitas Trisakti

Author-ID : 3200317

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pendampingan Perhitungan Harga Pokok Produksi Bagi Usaha Olahan Ikan Lele Di Kecamatan Sepatan, Tangerang Dalam Meningkatkan Efektivitas Pengelolaan Usaha Etty Murwaningsari; Deni Darmawati; Sofie Sofie; Sistya Rachmawati
Journal of Community Service and Engagement Vol. 2 No. 4 (2022): August 2022
Publisher : CV. AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9999/jocosae.v2i4.126

Tujuan dari kegiatan Pengabdian kepada Masyarakat (PkM) ini adalah untuk memberikan pengetahuan dan pemahaman kepada para pemilik usaha olahan lele alumni Sekolah Kewirausahaan Bina Amanah Cordova tetang perhitungan harga pokok produksi. Para pengusaha olahan lele belum memiliki pemaahaman tentang cara perhitungan harga pokok produksi yang benar. Harga pokok produksi sangat diperlukan sebagai dasar perhitungan harga jual. sehingga pengeloan usaha dapat berjalan dengan baik. Metode yang digunakan pada kegiatan pengabdian kepada masyarakat adalah pelatihan dan pendampingan yang dilakukan secara daring maupun luring yang meliputi ceramah, diskusi dan tanya jawab dan dilanjutkan dengan pendampingan perhitangan harga pokok produksi olahan ikan lele, Terdapat 6 (enam) pengusaha ikan lele yang mengikuti kegiatan ini. Pelaksanaan kegiatan PkM telah memberikan pemahaman tentang penghitungan harga pokok produksi sederhana yang diperlukan oleh para pengusaha pemula olahan ikan lele. Berdasarkan hasil pretest dan posttest terlihat adanya peningkatan pemahaman tentang jenis-jenis biaya, perhitungan harga pokok produksi, dan penentuan harga jual, dari sebesar 20,83% peserta yang paham saat pretest menjadi 100% peserta yang paham saat posttest. Berdasarkan hasil kuesioner yang diberikan kepada para peserta PkM, terlihat bahwa secara umum peserta sangat puas dengan kegiatan PkM yang telah diselenggarakan.

INDIKATOR KINERJA TUGAS POKOK DAN FUNGSI KETUA DAN SEKRETARIS PROGRAM STUDI DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI Soeharjoto; Fatik Rahayu; Dian Octaviani; Wahyuningsih Santosa; Sofie; Slamet Wiyono
Journal of Innovation Research and Knowledge Vol. 1 No. 7: Desember 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (263.133 KB)

Perguruan Tinggi merupakan organisasi yang bergerak pada bidang pendidikan dan memiliki amanat untuk menghasilkan lulusan yang sesuai dengan kebutuhan pasar. Namun, adanya Pandemi COVID-19 mempercepat pelaksanaan era revolusi industri 4.0, sehingga terjadi perubahan besar terhadap kebutuhan dari kemampuan peserta didik. Untuk itu, ketua dan sekretaris program studi dalam kepemimpinannya dibutuhkan kinerja yang baik. Program studi agar dapat merealisasi keberhasilannya, diperlukan penilaian terhadap kinerja dari ketua dan sekretaris program studinya. Penelitian ini bertujuan untuk menentukan indikator kinerja tugas pokok dan fungsi dari ketua dan sekretaris program studi. Metode yang digunakan pendekatan kualitatif. Adapun hasil yang diperoleh dalam penentuan indikatornya dengan memasukan seluruh aktivitas dariTri Daharma Pendidikan Tinggi yang berupa pendidikan dan pengajaran, penelitian, dan pengabdian kepada masyarakat. Keberhasilan pelaksanaan dari programnya, juga melibatkan seluruh unsur sivitas akademika, alumni, dan perusahaan pengguna jasa lulusannya. Pada era digital, telah membawa perubahan yang pesat pada kehidupan manusia, sehingga ketua dan sekretaris program studi perlu mengikuti perkembangan zaman, memiliki jaringan yang kuat, dan strategi yang jitu agar seluruh tugas dan fungsi yang diberikan kepadanya dapat memenuhi kriteria guna mencapai tujuan organisasi.

AKUNTANSI SEDERHANA BAGI PERUSAHAAN KECIL OLAHAN LELE ALUMNI SEKOLAH KEWIRAUSAHAAN BINA AMANAH CORDOVA Etty Murwaningsari; Deni Darmawati; Sofie Sofie; Sistya Rachmawati
JURNAL ABDIKARYASAKTI Vol. 2 No. 2 (2022): Oktober
Publisher : Universitas Trisakti

Abstrak Tujuan Pelaksanaan kegiatan PKM membantu pemilik usaha kecil olahan lele untuk memberikan pengetahuan dan pemahaman konsep akuntansi sederhana. Pokok bahasan dalam kegiatan PKM meliputi : 1. Pemahan siklus akuntansi 2. Pendampingan praktik klasifikasi transaksi, membuat catatan kas, membuat jurnal transaksi,3. Kegiatan PKM ini diprogramkan sebagai kegiatan yang berkelanjutan, sehingga pada akhir pendampingan diharapkan peserta akan mampu memahami tentang konsep serta mampu melakukan praktik akuntansi sederhana dalam pencatatan keuangan usahanya. Metode yang digunakan dalam pelaksanan PKM adalah penyuluhan, pelatihan dan diusulkan untuk pendampingan melalui presentasi materi oleh tim pengabdian masyarakat. Dilakukan diskusi dengan peserta dengan dipandu oleh moderator secara hybrid tatap muka langsung dan melaluli zoom. Umpan balik dilakukan dengan kuesioner.. Hasil evaluasi pelaksanaan PKM baik pada saat tatap muka dan melalui kuesioner menunjukan bahwa peserta PKM menyatakan puas dengan kegiatan, dan tujuan PKM tercapai dimana peserta merasa Akuntansi sederhana. Dan peserta PKM mampu menerapkan praktik mengklasifikasi transaksi, membuat jurnal, serta membuat catatan kas. Kata kunci: Akuntansi Sederhana, Siklus Akuntansi, Jurnal Pencatatan, Catatan Kas

PENDAMPINGAN PENGELOLAAN KEUANGAN DAN PENYUSUNAN LAPORAN KEUANGAN SEKOLAH BAGI PEMILIK SEKOLAH DAN PENGELOLA KEUANGAN SEKOLAH DI WILAYAH BOGOR Etty Murwaningsari; Sofie Sofie; Sistya Rachmawati; Fatik Rahayu
JURNAL ABDIKARYASAKTI Vol. 1 No. 1 (2021): April
Publisher : Universitas Trisakti

Abstract:This community service activity aims to help school owners and managements to get competences in preparing Financial Statement regarding to Accounting Standards for Non Profit Entity (PSAK 45/ISAK 35). The subject discussed in this community service activity are: 1. Basic knowledge of Financial Statement for Non Profit Entity, 2. The Accounting Cycle Concept that consist of journalization, posting to general legder, preparing trial balance, adjusting entries concept, and adjusted trial balance. 3. Basic concept of preparing Financial Statements including activity statement, statement of financial position, and cash flow statement. 4. Practise for identifying transaction, preparing cash journal, posting to general ledger, and preparing trial balance. 5. This community service activity is a suistanable training program, with objective to give the participants competences in preparing Financial Statements of their school at the end of the program. Methods used in this community service activity are counseling, training, and mentoring presented by community service activity team. Discussion sessions with participants guided by the mentor and held in Zoom Meeting. Questionnaire in Google Form platform is used to gather feedback from participants. The evaluation results for this community service activity, both during the session and through questionnaire, shows that participants are satisfied with the program and the purpose of this community service activity is achieved where participants got the benefits in knowledge, understanding, and skills related to Financial Management and Financial Statements in school. Also, participants are able to apply transaction identification, journalized, prepared general ledger and trial balance.

MERUMUSKAN TUJUAN LAPORAN KEUANGAN BANK SYARIAH : SEBUAH STUDI EKSPLORASI Sofie ,
Media Riset Akuntansi, Auditing & Informasi Vol. 5 No. 1 (2005): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This exploration study examined to construct the objective of Islamic Bank’s financial report. Begin with literature research, the objective of Islamic Bank’s financial report designed by Al-Quran and Hadits, the standar, and the previous research.First focus group with ustadzs was to confirm the result from literature research. And the second focus group with the users of Islamic Bank’s financial report and the academicians had done to maked the model better.Model of the objective of Islamic Bank’s financial report that match with Islamic syariah is the result of this research.

FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN MENGGUNAKAN ANALISIS FRAUD PENTAGON Hanifah Agusputri; Sofie Sofie
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 14 No. 2 (2019): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

This research aimed to analysis the effect of fraud pentagon, the variable are pressure (financial targets, financial stability and external pressure), opportunity (ineffective monitoring and nature of industry), rationalization (change in auditor and rationalization), competence (change of directors) and arrogance (frequent number of CEO’s picture) to fraudulent financial reporting which measured using F-Score Model. This research used secondary data and purposive sampling method, there were 201 industrial manufacture industries that were registered in Indonesia Stock Exchange in period of 2015-2017 as research sample. This research used logistic regression analysis by using data processing application of SPSS. The result showed that financial target and ineffective monitoring have a positive affect on the fraudulent financial reporting. Furthermore, external pressure, nature of industry, change in auditor and rationalization have a negative affect on fraudulent financial reporting. While, financial stability, change in directors and frequent number of CEO’s picture have not affected on fraudulent financial reporting.

PENGARUH KOMPETENSI, INDEPENDENSI, TEKANAN WAKTU, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT Winda Kurnia; Khomsiyah Khomsiyah; Sofie Sofie
Jurnal Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of this study is to analyze the effect of competence, independence, time pressure, and ethics of auditors on the quality of audit. This research is expected to improve the quality of audit conducted by an auditor who has the competence and independence. The population used in this research are auditors who work in the public accountant office in jakarta of which is there are as many as 171 of respondents. This study used multiple regression analysis. The results of this study are (1) The competence has significant effect on the quality of audit, (2) The independence has significant effect on the quality of audit, (3) The time pressure has significant effect on the quality of audit, and (4) The ethics has significant effect on the quality of audit. The implication of this research for institution that is public accountant office as an evaluation on upon the performance of auditors to increase the competence, independence, time pressure, and ethics of auditors to produce a good quality of audit in terms of the disclosure of the financial statements and can help investors and other parties concerned to avoid the possibility of fraud by those who use the audit results.

PENGARUH STRUKTUR MODAL DAN LIKUIDITAS TERHADAP PROFITABILITAS Bunga Asri Novita; Sofie Sofie
Jurnal Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This object of this study is analyze the impact of capital structure and liquidityon profitability. The sample used in this study is the beverages, food, and tobaccosector companies listed in Indonesia Stock Exchange between 2009 and 2013. Theindependent variables are the capital structure and liquidity, while the dependentvariable is profitability. Total sample is 19 companies. The results of this study indicate that the capital structure and liquidity together have significant effect on profitability. Based on these results, the expected managerial pay more attention to the structure of capital and liquidity in order to increase the profitability of the companies.

PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN Sofie Sofie; Nanda Afriandi Nugroho
Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study aims to determine the effect of professional skepticism, independence, and time pressure on the ability of auditors to detect fraud. Subjects in this study are auditors who work in Public Accounting Firm in DKI Jakarta. In this study, a sample of 103 respondents was chosen by convenience sampling method. A total of 103 questionnaires were given then 103 questionnaires were returned and there were 100 questionnaires that could be used and checked using multiple linear regression models, while there were 3 questionnaires that could not be used because there was no answer. Analyzer used in this research is SPSS 22. The results of auditor skepticism and independence have a significant positive effect on auditor fraud detection ability. Time pressure affects the fraud detection ability significantly negatively.

PENGARUH GOOD CORPORATE GOVERNANCE, CAPITAL INTENSITY RATIO, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI TAHUN 2013-2017 Ruth Rogate Octaviani; Sofie Sofie
Jurnal Akuntansi Trisakti Vol. 5 No. 2 (2018): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

This study is aimed to examine the effect of good corporate governance, capital intensity ratio, leverage and financial distress on tax aggressiveness. Using samples from mining sectors listed on the Indonesia Stock Exchange in period 2013-2017, the data will be examined with random effect approach method. The results of this study good corporate governance of the managerial ownership and institutional ownership not effect on tax aggressiveness, meanwhile independent commissioners affect positive significantly on tax aggressiveness. While from capital intensity ratio which affect positive significantly on tax aggressiveness. In addition, leverage affect negative significantly on tax aggressiveness and financial distress variable, does not effect on tax aggressivess.

Co-Authors Ariefiansyah Tridipa Mannaroy Azalia Zafira Baihaqie Bunga Asri Novita Cindy Amelia Putri Darmawati, Deni Dian Octaviani Diana Frederica Diliana Dwi Wulan Septyorini Ega Christy Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Fatik Rahayu FETRIANI R.S. SEMBIRING Gishella Avillia Wiguna Gladys Putri Lestari Lestari Hanifah Agusputri Hexana Sri Lastanti KHOMSIYAH KHOMSIYAH Lativa Lindung Dinagra Louise Cristine Sebayang Muhammad Ariqul Muzakki Murtanto Murtanto Nanda Afriandi Nugroho Nayla Valeska Nazla Hanifa Nurhastuty Wardhani Orisa Paramiga Ladistra R. Rosiyana Dewi Rahmat Handoyo Ruth Rogate Octaviani Santosa, Wahyuningsih Septiyana Flowerencya Shafira Farliani Sistya Rachmawati Sistya Rachmawati Slamet Wiyono Soeharjoto, Soeharjoto Wifa Arum Pramudityo Winda Kurnia Yvonne Augustine Zhafira Primarta Visi

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