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All Journal JURNAL LENTERA BISNIS BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Journal of Research in Social Science and Humanities Golden Ratio of Finance Management AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Jurnal Akuntansi dan Keuangan Jurnal Ekonomi Trisakti Jurnal Akuntansi dan Keuangan Indonesia JURNAL ABDIKARYASAKTI Jurnal Magister Akuntansi Trisakti Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting International Journal of Business and Applied Economics (IJBAE) IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam El-Mujtama: Jurnal Pengabdian Masyarakat Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Regina Jansen Arsjah
Universitas Trisakti
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PELATIHAN MENYUSUN LAPORAN KEUANGAN BERBASIS SAK ETAP DAN ANALISIS LAPORAN KEUANGAN BAGI UMKM Regina Jansen Arsjah; Erliana Banjarnahor; Hotman T Pohan; Huzaifah Ahmad Nugroho
JURNAL ABDIKARYASAKTI Vol. 2 No. 1 (2022): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (409.038 KB) | DOI: 10.25105/ja.v2i1.13596

Abstract

Abstrak: Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk membantu Usaha Mikro, Kecil dan Menengah (UMKM) dalam menyusun laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas tanpa Akuntanbilitas Publik juga untuk memahami analisis laporan keuangan. Pelatihan ini merupakan kegiatan berkesinambungan yang terselenggara atas kerjasama antara Magister Akuntansi FEB Universitas Trisakti dengan Pemberdayaan dan Kesejehateraan Keluarga DKI Jakarta dan Pendopo Nusantara Bekasi Raya. Pendampingan berbentuk pelatihan secara online menggunakan aplikasi zoom meeting. Saat pelatihan, diskusi antara narasumber dengan peserta dipandu oleh moderator. Sebagai umpan balik serta untuk mengetahui pemahaman peserta, maka survei dilakukan terhadap peserta menggunakan kuesioner di google form. Berdasarkan hasil evaluasi setelah pelaksanaan PkM menunjukkan bahwa peserta PkM menyatakan puas terhadap narasumber, pelaksanaan kegiatan, dan tujuan PkM tercapai karena peserta merasakan memperoleh manfaat berupa pengetahuan dan keterampilan tentang menyusun laporan keuangan dan analisis laporan keuangan bagi UMKM. Implikasi dari PkM bagi UMKM, Dosen, Mahasiswa, FEB Universitas Trisakti daa Pemerintah. Implikasi bagi UMKM adalah bertambahnya pengetahuan dan pemahaman analisis laporan keuangan; bagi dosen, sebagai bahan referensi dalam pendidikan dan pengajaran terutama mata kuliah Analisis Laporan Keuangan Lanjutan serta dapat dijadikan referensi penelitian maupun untuk kegiatan PkM selanjutnya; bagi Mahasiswa, menambah wawasan baik teori maupun praktik analisis laporan keuangan; bagi institusi, FEB Universitas Trisakti, merupakan bentuk pengabdian sekaligus sumbangsih bagi pendidikan nasional; dan untuk Pemerintah, pelatihan ini menambah pemasukan bagi negara melalui aktivitas ekonomi UMKM.  Kata kunci: Menyusun Laporan Keuangan, SAK ETAP, Analisis Laporan Keuangan; dan UMKM   Abstract: This Community Service (PkM) aims to assist Micro, Small and Medium Enterprises in compiling financial reports in accordance with Financial Accounting Standards for Entities without Public Accountability as well as to understand financial statement analysis. This training is a continuous activity that is held in collaboration between the Master of Accounting FEB Universitas Trisakti with the Empowerment and Welfare of DKI Jakarta Families and Pendopo Nusantara Bekasi Raya. Assistance in the form of online training using the Zoom meeting application. During the training, the discussion between the resource persons and the participants was guided by a moderator. As feedback and to find out the participants' understanding, a survey was conducted on participants using a questionnaire on google form. Based on the results of the evaluation after the PkM implementation, it showed that the PkM participants expressed satisfaction with the resource persons, the implementation of the activities, and the PkM objectives were achieved because the participants felt that they had benefited in the form of knowledge and skills about preparing financial reports and financial statement analysis for MSMEs. Implications of PkM for MSMEs, Lecturers, Students, FEB Universitas Trisakti and the Government. The implications for MSMEs are increased knowledge and understanding of financial statement analysis; for lecturers, as a reference material in education and teaching, especially the Advanced Financial Statements Analysis course and can be used as a research reference as well as for further PkM activities; for students, adding insight into both theory and practice of financial statement analysis; for the institution, FEB Universitas Trisakti, is a form of service as well as a contribution to national education; and for the Government, this training activity helps strengthen the education system and the economy through MSME actors who contribute income to the state.  Keywords: Prepare Financial Statement, Financial Statement Analysis, SAK ETAP and MSMEs
PENGUNGKAPAN TERKAIT SDGs DAN PROFITABILITAS SERTA ANALISIS INDUSTRI Siti Alfiah; Regina Jansen Arsjah
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 1 (2021): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.62 KB) | DOI: 10.25105/mraai.v21i1.9171

Abstract

This research was conducted to capture the extent to which Indonesian companies have revealed their activities related to each goal of the Sustainabls Development Goals (SDGs), specifically in the year the SDGs were launched. Aim of the study is to analyze and obtain empirical evidence about the effect of SDGs’ related company disclosure, firm size, leverage on profitability, and related industrial analysis. The SDGs’ related company disclosure was measured using content analysis. This research conducted on all companies listed on the Indonesia Stock Exchange (IDX) in 2015, with a sample, amounted to 468 companies. The results show the positive effect of SDGs’ related company disclosure on profitability and the negative effect of leverage on profitability. There is no effect of size on profitability. The results also show that the financial sector revealed the most SDGs, followed by the basic industry and chemical sector, property, and real estate sector, and the consumer goods sector.
PENGARUH INTELLECTUAL CAPITAL DAN ESG TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PROFITABILITAS Novita Andriani; Regina Jansen Arsjah
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.v2i2.14646

Abstract

This study aims to examine and analyze the effect of intellectual capital dan environmental, social, and governance on earnings management with profitability as a moderating variable. This research is quantitative research using secondary data. The population in this study are manufacturing and banking companies listed on the Indonesia Stock Exchange (IDX) in 2018 – 2020 period. The sample of this study amounted to 93 companies obtained by purposive sampling method. The data analysis method used is panel data regression analysis. Statistic tool used is e-views. The results of this study are intellectual capital and ESG has a negative effect on earnings management, profitability can strengthen the negative effect of intellectual capital and ESG on earnings management.
The Effect of Digital Banking, Digital Transformation on the Efficiency of Commercial Banks in Indonesia Toto Sugihyanto; Regina Jansen Arsjah
International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Vol 5 No 2 (2023): IJIERM Edition May
Publisher : The Islamic Education and Multiculturalism Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47006/ijierm.v5i2.242

Abstract

The purpose of this paper is to assess the efficiency of the general banking industry in Indonesia on the use of digital banking and digital transformation. This paper is a research paper with quantitative methods and uses primary data collected by researchers using questionnaires. As for the data analysis method with PLS software SmartPls. The respondents were employees of commercial banks consisting of ten Islamic commercial banks and eleven conventional commercial banks. Findings - Investigative findings show that the banking industry in Indonesia is generally on a trend of increasing efficiency after implementing digital banking and digital transformation. And Financial Innovation does not moderate digital banking and digital transformation towards efficiency. This study provides a basis for regulators and bankers to improve efficiency in the banking sector by improving services to customers through the application of digital banking and digital transformation in order to improve banking performance. Originality/value – This paper presents new empirical findings on the state of efficiency of Commercial Banks in Indonesia after using digital banking and digital transformation.
CORPORATE RESPONSIBILITY AND CORPORATE RESILIENCE IN INDONESIA - AT THE BEGINNING OF THE COVID PANDEMIC Regina Jansen Arsjah; Juwita Tanamal; Harti Budi Yanti
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.18010

Abstract

This study examines the effect of corporate social responsibility in terms of corporate responsibility to shareholders, employees, suppliers, customers and consumers, the environment, and society on corporate resilience during the Covid-19 crisis. Resilience has stability and flexibility dimensions. The focus of this research is on the flexibility dimension. This quantitative study used data from 2020 when the Covid-19 outbreak began in Indonesia. One hundred four non-financial companies listed on the Indonesia Stock Exchange were selected as samples for this study. The results showed that the company's responsibility to the environment and society positively affected corporate resilience. The company's responsibility to suppliers, customers, and consumers has a negative effect on corporate resilience. Meanwhile, the company's responsibility to shareholders and employees does not affect corporate resilience. The results show that not all aspects of corporate social responsibility affect corporate resilience during the first year of the Covid-19 crisis.
PENGARUH INVESTASI LINGKUNGAN, KINERJA LINGKUNGAN, DAN PENGUNGKAPAN LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA Marsha Indah Putri; Regina Jansen Arsjah
Jurnal Ekonomi Trisakti Vol. 3 No. 2 (2023): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v3i2.17130

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh investasi lingkungan, kinerja lingkungan dan pengungkapan lingkungan terhadap kinerja keuangan perusahaan. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2019-2021 dan merupakan peserta program penilaian kinerja perusahaan dalam pengelolaan lingkungan hidup (PROPER). Pemilihan sampel menggunakan purposive sampling dengan jumlah observasi sebanyak seratus dua puluh enam. Metode analisis data yang digunakan adalah analisis regresi. Hasil penelitian menunjukkan bahwa investasi lingkungan dan pengungkapan lingkungan tidak berpengaruh terhadap kinerja keuangan, sementara kinerja lingkungan berpengaruh positif terhadap kinerja keuangan.  
Pengaruh Intellectual capital, Environmental performance, Green innovation, dan Financial flexibility terhadap Sustainable growth Tyas Handayani; Regina Jansen Arsjah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 7 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i7.3979

Abstract

This study aims to test and analyze the effect of intellectual capital, environmental performance, green innovation, and financial flexibility on sustainable growth. The data used in this study are secondary data obtained from financial reports, annual reports, and sustainability reports of companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange for the period 2020–2022, which obtained an environmental performance assessment from the Ministry of Environment and Forestry of the Republic of Indonesia. The sample of this study consisted of 97 companies. This research was processed using the regression analysis method using EVIEWS 12. The results of the analysis show that intellectual capital has a positive effect on sustainable growth. However, environmental performance, green innovation, and financial flexibility have a negative effect on sustainable growth.
Analisis Deskriptif Penerapan Kecerdasan Buatan, Prediksi Integritas, Kinerja Keuangan dan Ukuran Perusahaan di Perbankan Indonesia dan Singapura Tahun 2021 – 2023 Gresia; Regina Jansen Arsjah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.4494

Abstract

This study aims to analyze the application of artificial intelligence, integrity prediction, financial performance, and company size in the Indonesian and Singapore banking sectors during the 2021-2023 period. Secondary data is used in this study, including annual reports, financial reports, and other relevant data sources. The quantitative descriptive method was applied to analyze the collected data. The results show that the adoption of artificial intelligence in the banking sector has had a positive impact on operational efficiency, fraud detection, and risk management. In addition, corporate integrity prediction plays an important role in maintaining the stability and reputation of financial institutions, with artificial intelligence technology assisting in detecting potential risks and fraudulent activities. This study also found that firm size, as measured by total assets, contributes significantly to bank financial performance. These findings make an important contribution to the literature and provide insights for policy makers and banking practitioners to optimize the use of artificial intelligence technology and integrity prediction in improving firm performance and competitiveness.
Pengaruh Penerapan E-Audit dan Etika Auditor terhadap Kualitas Audit dengan Time Budget Pressure sebagai Pemoderasi Tiara Victoria Priscilla; Regina Jansen Arsjah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v4i3.894

Abstract

This study aims to examine and analyze the impact of e-audit implementation and auditor ethics on audit quality, with time budget pressure as a moderator. The research sample consists of auditors working at public accounting firms (KAP) in the Jakarta area. The sampling method employed was purposive sampling, yielding 110 respondents who completed a questionnaire distributed via Google Forms. The data collected were primary data analyzed using multiple linear regression. The research results show that the implementation of e-audit has a positive effect on audit quality. Meanwhile, auditor ethics and time budget pressure have a negative effect on audit quality. Time budget pressure has two different effects, namely worsening the positive effect of implementing e-audit on audit quality, but strengthening the positive effect of auditor ethics on audit quality.
CORPORATE RESPONSIBILITY AND CORPORATE RESILIENCE IN INDONESIA - AT THE BEGINNING OF THE COVID PANDEMIC Regina Jansen Arsjah; Juwita Tanamal; Harti Budi Yanti
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.18010

Abstract

This study examines the effect of corporate social responsibility in terms of corporate responsibility to shareholders, employees, suppliers, customers and consumers, the environment, and society on corporate resilience during the Covid-19 crisis. Resilience has stability and flexibility dimensions. The focus of this research is on the flexibility dimension. This quantitative study used data from 2020 when the Covid-19 outbreak began in Indonesia. One hundred four non-financial companies listed on the Indonesia Stock Exchange were selected as samples for this study. The results showed that the company's responsibility to the environment and society positively affected corporate resilience. The company's responsibility to suppliers, customers, and consumers has a negative effect on corporate resilience. Meanwhile, the company's responsibility to shareholders and employees does not affect corporate resilience. The results show that not all aspects of corporate social responsibility affect corporate resilience during the first year of the Covid-19 crisis.
Co-Authors Ahmad, Syakif Alfiyyah Salsabila Salsabila Amelia, Clara Arifin Ilham Arrafi, Helmi Yudha Aswarul Haq Chen, Robin Chika Paradila Clara Alverina Silitonga Dian Rudiana Egi Gumala Sari Erliana Banjarnahor Erna Faruqi, Faris Gresia Hartini Hotman T Pohan Hutarso, Jessica Huzaifah Ahmad Nugroho Idrianita Anis Jessica, Deliana Juwita Tanamal Kalumbang, Junius Piter Lailatun Hasanah Lailatun Hasanah Laras Azzahra Widyasari Liem Sien Niang Marsha Indah Putri MURTANTO nirdukita ratnawati, nirdukita Novita Andriani Nugraha, Ahmad Zacky Nur Fitri Yani Purba, Ary Martha Purnomo, Anugerah Septian Putri, Maulita Irmaya Rahma Febriana Rendi Tri Syaputra Rian Bekti Safa'at Rifkinnanda Sukma Putra, Ryan Rajasa Pratama Riki Sanjaya Tjan Rocky Romando Safa Shinta Kinanti Safira, Amelia Saighotun Haniyah Salfinnia, Masni Silfi Alfiani Siti Alfiah Sulaiman, Novi Tiara Victoria Priscilla Toto Sugihyanto Tyas Handayani Winata, Cynthia Liusca Yanti, Harti Budi