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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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PENGARUH LEVERAGE, PROFITABILITAS, TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN PADA PERATAAN LABA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2015 Orisa Paramiga Ladistra; Sofie Sofie
Jurnal Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The purpose of This study was to analyze the effect of Financial Leverage, Profitability, Governance and Characteristics of the company on income smoothing. Analyze these things in a company should be done because it will be very important and will greatly affect the financial infranstructure and corporate governance it self. Therefore this study is very important, once carried out as a performance assessment of the company concered. The Sampel for this sudy we used data from the 52 companies listed in Indonesia Stock Exchange period 2013 until 2015. This research uses secondary data from the companies that we make samples for this study. In this study, the sampling is the purposive sampling method. The analysis for the hypothesis in thisstudy is multiple regression analysis with the software SPSS 20. The results of this study indicate that the variable Financial Leverage and Profitability have significant influence on income smoothing. Variable governance in the proxy to the board of directors, audit committees, institutional ownership doesn’t have significant effect on income smoothing. Variable characteristics doesn’t have significant effect on income smoothing.

PERAN PERGURAN TINGGI : MENINGKATKAN KOMPETENSI PENGELOLA KOPERASI MELALUI COMPETENCY BASED TRAINING R. Rosiyana Dewi; Hexana Sri Lastanti; Sofie Sofie; Murtanto Murtanto
Jurnal Abdi Masyarakat Indonesia (JAMIN) Vol 1 No 2 (2019): JURNAL ABDI MASYARAKAT INDONESIA (JAMIN)
Publisher : Universitas Trisakti

Cooperatives is a business activity has many benefits for the welfare of the community, especially its members, and can indirectly improve the nation's economy. Accounting records and tax calculations are required so that the financial information they convey can be used in decision making. Community Service (Pengabdian Kepada Masyarakat) conducted by Trisakti University's Faculty of Economics and Business in collaboration with the PusKop KWU Army (AD) which was held for 4 days at the Campus F FEB of Trisakti University, on 27-30 August 2018, with 46 participants. Activities in the form of competency-based training include 7 units material of junior accounting technician competencies, namely professional practice in work, occupational health and safety, journal entry processing, general ledger processing, financial reporting, and computerized accounting. It also provided material on taxation. The results of this activity are very helpful for management and employees of cooperatives in presenting quality cooperative financial reports as a form of accountability of cooperative managers to their members. The results of this competency-based training received very good ratings from participants of this competency-based training.

PENGARUH KONEKSI POLITIK, KARAKTERISTIK PERUSAHAAN, KOMPENSASI RUGI FISKAL, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK FETRIANI R.S. SEMBIRING; Sofie Sofie
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis

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Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh koneksi politik, karakteristik perusahaan, kompensasi rugi fiskal, dan kualitas audit terhadap penghindaran pajak pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. Variabel dependen yaitu penghindaran pajak dan variabel independent adalah koneksi politik, karakteristik perusahaan, kompensasi rugi fiskal, dan kualitas audit. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan total jumlah sampel 122 data. Penelitian ini menggunakan model analisi regresi linier berganda dengan menggunakan aplikasi olah data SPSS 25.0. Hasil dari penelitian menunjukkan bahwa efektivitas koneksi politik dan kualitas audit tidak berpengaruh terhadap penghindaran paajak dan karakteristik perusahaan dan kompensasi rugi fiskal, berpengaruh positif signifikan terhadap penghindaran pajak.Kata Kunci : Karakteristik perusahaan; koneksi politik; kompensasi rugi fiskal; kualitas audit; penghindaran pajak Abstract:This study aims to analyze the effect of political connections, company characteristics, fiscal loss compensation, and audit quality on tax avoidance in banking sector companies listed on the Indonesia Stock Exchange in 2018-2020. The dependent variable, namely tax avoidance and independent variables are a political connection, company characteristics, fiscal loss compensation, and audit quality. The sampling technique used is purposive sampling with a total number of samples 122 data. This study uses a multiple linear regression analysis model using the SPSS 25.0 data process application. The results of the study indicate that the effectiveness of political connections and audit quality have no effect on tax avoidance and company characteristics and fiscal loss compensation, and have a significant positiveeffect on tax avoidance.Keywords: Company characteristics; political connection; fiscal loss compensation, audit quality, tax avoidance

PENGARUH CASH HOLDING, INCOME TAX DAN KUALITAS AUDIT TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2021 Diliana Dwi Wulan Septyorini; Sofie Sofie
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.v2i2.14997

Penelitian ini bertujuan guna mengetahui pengaruh cash holding, income tax dan kualitas audit terhadap praktik perataan laba. Data didapat melaui web bursa efek Indonesia populasi dan sampel yaitu sebanyak 147 sampel dari data perusahaan sektor infrastruktur yang terdaftar di BEI tahun 2019 sampai tahun 2021 dan sampel penelitian ini menggunakan purposive sampling. Hasil dari pengujian hipotesis penelitian ini adalah cash holding memiliki pengaruh positif signifikan dan kualitas audit memiliki pengaruh negatif signifikan terhadap praktik perataan laba. Sedangkan income tax dinyatakan tidak berpengaruh terhadap praktik perataan laba.

COOPERATIVE ACCOUNTING TRAINING FOR ONE-HEARTED PARENT WASTE BANK COOPERATIVES Etty Murwaningsari; Deni Darmawati; Sofie Sofie; Yvonne Augustine; Diana Frederica
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

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The implementation of PKM activities with the theme "Cooperative Accounting Training for the One Heart Waste Bank Cooperative" aims to increase the understanding of cooperative management in implementing cooperative accounting. The understanding of cooperative accounting needs to be improved because the application of cooperative accounting will be able to provide benefits, both in managing cooperative businesses and for external stakeholders. The main topics of discussion in this PKM activity include the accounting cycle, types of cooperative financial reports, and the required accounting. At the beginning of the session, a pre-test will be conducted and at the end of the session a post-test will be conducted to measure an increase in the understanding of cooperative management towards cooperative accounting. The implementation of this PKM is in collaboration with PKM Cooperative partners for the Satu Hati Waste Bank. The cooperative is located at Jl. Kemuning Raya Rt. 005/05 Ex. Cengkareng Barat, Kec. Cengkareng – West Jakarta. It is hoped that this PKM activity can continue to be carried out to increase understanding of Cooperative Accounting.

APPLICATION OF THE COBB-DOUGLASS PRODUCTION FUNCTION FUNCTION TO MSMES AND LARGE BUSINESSES IN STIMULATING THE NATIONAL INCOME OF MSMES AND LARGE BUSINESSES DURING THE PANDEMIC (2015-2019) Sofie Sofie
Jurnal Scientia Vol. 12 No. 01 (2023): Education, Sosial science and Planning technique
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i01.1066

This study aims to find out application of the cobb-douglass production function function to msmes and large businesses in stimulating the national income of msmes and large businesses during the pandemic (2015-2019). The type of research used is quantitative research with hypothesis testing which aims to test the influence of the number of MSME and UB business units as well as the number of workers from MSMEs and UB on the national income of MSMEs and UB using a panel regression model. The results of this study state that In all business units, it is proven that the number of business units has a significant positive effect on the GDP of MSMEs and UB. The influence of labor both as a whole and according to the type of business does not have a significant effect on the GDP of MSMEs and UB. The elasticity of the number of business units positively affects the GDP of MSMEs both as a whole and according to the business unit group. For the overall homogeneity level is in an increasing return to scale condition and according to the group of business units, Micro, Small and Large businesses are in a condition of increasing return to scale, while for the Middle group are in a decreasing return to scale condition. For production intensity, overall and according to business unit groups, no production process in MSMEs and UB focuses on using certain inputs as the dominant input

IMPLEMENTASI SUSTAINABLE DEVELOPMENT GOALS (SDGS), GOAL 8 PADA PELAKU USAHA MIKRO DI DESA PADAS, KECAMATAN KARANGNOM DAN DESA BONYOKAN, KECAMATAN JATINOM, KABUPATEN KLATEN Rahmat Handoyo; Sofie Sofie; Nurhastuty Wardhani
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.16234

The Sustainable Development Goals (SDGs) is a global development agenda which contains 17 goals and is divided into 169 targets with a period of achievement of up to 2030. This study aims to determine the real impact of implementing the 8 SDGs goals in Padas Village and Bonyokan Village by knowing the level of the understanding of micro business actors is the same as that of village and private stakeholders in realizing the targets on the criteria for goal 8 SDGs. In this study, researchers based on institutional theory with a qualitative and exploratory research method that used the 17 criteria of SDGsgoal 8 as a research basis. The unit of analysis is micro business actors, village stakeholders and private stakeholders. The results of the research show that SDGs Goal 8 has not been socialized effectively, both village stakeholders, micro business actors and private stakeholders. This can be seen from the low understanding of the respondents on the variables and sub-indicators of SDGs Goal 8. The implication of this research is the need to re-socialize the definitions and indicators of each SDGs to local governments, private stakeholders and the general public in order to realize the Goals SDGs by 2030.

PENGARUH AUDIT INTERNAL, WHISTLEBLOWING SYSTEM, DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN FRAUD Azalia Zafira Baihaqie; Sofie
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.v3i1.16056

Di Indonesia kasus kecurangan masih sering terjadi, membuat kasus kecurangan menjadi masalah utama yang harus diatasi. ACFE (2019) menyatakan korupsi merupakan fraud yang paling sering terjadi di Indonesia. Upaya perusahaan untuk menghindari terjadinya fraud adalah dengan mengadakan keberadaan audit internal, memiliki sistem pelaporan yang telah dirancang khusus yaitu Whistleblowing System, dan moralitas individu yang dimiliki oleh setiap karyawan. Jenis penelitian kuantitatif dengan menguji pengaruh Variabel X yang terdiri dari Audit Internal, Whistleblowing System, dan Moralitas Individu terhadap Pencegahan Fraud (Y). Populasi dan sampel dalam penelitian ini adalah perusahaan 5 property. Dengan hasil hipotesis Audit internal sebesar 0,001/2 (0.0005) < 0,05, Whistleblowing System sebesar 0,010/2 (0.005) < 0,05, dan Moralitas Individu sebesar 0,000/2 (0.000) < 0,05. Jadi dapat disimpulkan bahwa pengaruh audit internal, Whistleblowing System, dan Moralitas Individu memiliki pengaruh yang positif dan signifikan terhadap Pencegahan Fraud.

PENGARUH POLITICAL CONNECTION, RELATED PARTY TRANSACTION DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA SEKTOR KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Lativa Lindung Dinagra; Sofie
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.v3i1.16407

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh asimetris Politcical Connection, Related Party Transaction dan Pfifitabilitas terhadap Nilai Perusahaan. Data yang dipakai yaitu data sekunder yang didapat oleh Bursa Efek Indonesia. Teknik pengambilan sample memakai memakai pendekatan purposive sampling yaitu metode pengambilan samplenya berdasarkan kriteria tertentu yang ditetapkan oleh peneliti sebagai objektif.Riset ini memakai korporasi yang teregistrasi di Bursa Efek Indonesia periode 2019-2021 yang berjumlah 69 sample. Veriabel independent pada riset ini yaitu Political Connection ,Releted Party Transaction serta Profitabilitas sedangkan variabel dependen yang dipakai yaitu Nilai Korporasi. Hasil penelitian ini menunjukkan bahwa menunjukan Political Connection dan Related Party Transaction tidak memiliki pengaruh signifikan terhadap nilai perusahan, sedangkan Profitabilitas mempunyai pengaruh positif terhadap nilai perusahaan.

Pengaruh Komite Audit, Audit Internal, Dewan Komisaris Independen Terhadap Kinerja Keuangan BUMN Cindy Amelia Putri; Sofie Sofie
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 5 (2023): OKTOBER : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i5.743

The purpose of this research is to examine the effect of audit committee, internal audit, and independent board of commissioners variables on financial performance. The analytical method in this study uses a multiple linear regression analysis model using samples from State-Owned Enterprises companies listed on the Indonesia Stock Exchange in 2019-2021 and sampling using a purposive sampling method. The results of this study indicate that the audit committee and independent board of commissioners have no effect on financial performance, and internal audit has a positive effect on financial performance.

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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