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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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ANALISIS PERSIAPAN PEMANFAATAN DIGITALISASI PENGALIHAN ANGGARAN BIAYA OPERASIONAL BERBASIS WEB (STUDI KASUS PADA PT XYZ) Clara Alverina Silitonga; Regina Jansen Arsjah
Jurnal Ekonomi Trisakti Vol. 4 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i1.18306

Abstract

Penelitian ini bertujuan untuk menganalisis persiapan pemanfaatan digitalisasi pengalihan anggaran biaya operasional berbasis web. Informan dalam studi ini adalah karyawan PT XYZ yang memiliki pengalaman dengan web untuk beralih anggaran biaya operasional. Metode analisis data yang digunakan adalah teknik analisis data deskriptif kualitatif. Hasil studi ini menunjukkan bahwa PT XYZ perlu memperhatikan aspek-aspek penting seperti analisis kebutuhan, sumber daya manusia dan teknis, integrasi data, keamanan data, pelatihan dan sosialisasi, uji coba dan evaluasi, serta implementasi dan pemantauan. Tantangan yang harus dihadapi termasuk perubahan budaya dan adopsi teknologi baru, gangguan teknis, keamanan data, ketidaksesuaian data selama integrasi, tidak tersedianya sistem tata kelola, dan keberhasilan implementasi digitalisasi untuk beralih anggaran biaya operasional. Untuk mengatasi tantangan ini, PT XYZ melibatkan pelatihan dan pengembangan keterampilan teknologi, berinvestasi dalam infrastruktur teknologi, menjaga keamanan data, sinkronisasi data, mengembangkan sistem tata kelola, dan mempersiapkan digitalisasi untuk beralih anggaran biaya operasional berbasis web. Semua aspek, tantangan, dan cara mengatasi tantangan dalam memanfaatkan digitalisasi untuk beralih anggaran biaya operasional berbasis web terkait dengan Technology-Organization-Environment (TOE) Framework dan Technology Acceptance Model (TAM).
KINERJA BANK MENINGKAT SEBAGAI DAMPAK DARI KECUKUPAN MODAL DARI PERUSAHAAN PERBANKAN DI INDONESIA Chika Paradila; Regina Jansen Arsjah
Jurnal Ekonomi Trisakti Vol. 4 No. 1 (2024): April
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v4i1.19179

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh praktik green banking, tingkat kecukupan modal, dan rasio biaya operasional terhadap pendapatan operasional (BOPO) pada kinerja bank. Data yang digunakan dari penelitian ini yaitu data sekunder dari laporan tahunan dan laporan keberlanjutan bank-bank yang terdaftar di Bursa Efek Indonesia selama periode 2020 hingga 2022, penelitian ini memilih sampel sebanyak 47 bank melalui teknik purposive sampling. Analisis ini dilakukan menggunakan software SPSS dengan metode analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa praktik green banking dan BOPO memiliki pengaruh negatif terhadap kinerja bank, sementara tingkat kecukupan modal dan ukuran bank berpengaruh positif. Temuan ini menekankan kompleksitas hubungan antara faktor-faktor tersebut dengan kinerja bank dan menyoroti perlunya manajemen yang efektif dalam penerapan inisiatif green banking serta pengelolaan biaya operasional di sektor perbankan. Kesimpulannya, penelitian ini memberikan wawasan baru mengenai faktor-faktor yang mempengaruhi kinerja bank, khususnya dalam konteks praktik perbankan berkelanjutan dan efisiensi operasional.
STUDY AND EVALUATION OF DEVELOPMENTSAND RESEARCH ON AUDIT COMMITTEE EFFECTIVENESS DURING 2011 TO 2020 Purnomo, Anugerah Septian; Arsjah, Regina Jansen
Jurnal Magister Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.21255

Abstract

The current development of the audit committee is it enough to reduce public investor panic towards information that is not in line with the expectations of public investors or only as a complement to the company's organs required by the regulator or does it play an important role in a company. This research is included in the type of literature study. during the last ten years, namely from 2011-2020 on research related to the audit committee. The research design uses a library data collection approach, uses a certain format, is formal and previously designed. This study uses secondary data with data collection techniques from accredited journal portals in Indonesia, namely Sinta 1 – Sinta 6. Overall, there are still inconsistent results among previous studies regarding the effect of audit committee effectiveness on company performance. From the side of studies that show a positive effect of the effectiveness of the audit committee on company performance, it is shown that the size, independence, and financial or accounting expertise of audit committee members can affect the quality of financial reports, earnings management, audit delay, solvency and profitability of the company, opinion going concern audit, tax avoidance, negative entrenchment effect, and CSR disclosure.
ROLE OF GREEN INTELLECTUAL CAPITAL INDEX TO CARBON EMISSION DISCLOSURE AND TRANSPARENCY ON FINANCIAL PERFORMANCES Riki Sanjaya Tjan; Regina Jansen Arsjah
International Journal of Contemporary Accounting Vol. 5 No. 2 (2023): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v5i2.18505

Abstract

The purpose of this research is to examines the effect of carbon emission disclosure and transparency on financial performance moderated by the green intellectual capital index. The objects of this study are energy, transportation, logistics, and banking industries sector of public listing companies during period 2020-2022 at IDX. 188 companies (the sample of this research) selected with purposive sampling and analyzed using multiple regression. Secondary Data used in this research, the example stock price, sustainability, financial and annual reports. Eviews is used as statistical software. This research has some results, they are show that carbon emission disclosure influence negatively to financial performance, but that result is different with the using of the green intellectual capital index as the moderating variable (factor) that resulted in the carbon emission disclosure had a positive effect on financial performance, and type of industry had a influence positively to financial performance. This research has some implications for stakeholders, especially for regulators and governments that conduct multiple socializations to the public about the urgency of carbon emission disclosure in order to improve public environmental consciousness and for companies to encourage the activities regarding the reduction of carbon emission (also disclose the carbon emissions reduction at their reports) with improved capability environmental aspect or green intellectual capital.
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.
THE ROLE OF INTERACTIVE CONTROL SYSTEMS IN STRENGTHENING ESG PRACTICES AND INVESTMENT EFFICIENCY: MCS-LOC INSIGHTS Anis, Idrianita; Arsjah, Regina Jansen; Hartini, Hartini
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to develop an Environmental, Social, and Governance (ESG) practices model and index based on sustainable finance regulation from a Management Control System Four Levers of Control (MCS-LoC) perspective. The ESG index was developed by utilizing content analysis of information disclosure in annual and sustainability reports of ten non-financial industry sectors listed in the Indonesia Stock Exchange from 2015 to 2022 (640 observations). Subsequently, the effect of the ESG Index on Investment Efficiency (IE) was tested with the moderating role of Interactive Control (INTR). The results indicate that companies are in the second stage of the sustainable business transition, characterized by initiatives to formulate strategies and risk governance. ESG practices do not affect IE, but there is a moderating role (strengthening) of INTR in the general scenario. Additionally, INTR moderates the effect of Belief Systems but does not moderate the influence of Boundary Systems on IE. Conversely, Diagnostics Control negatively moderates (weakening) in the underinvestment scenario. In the overinvestment scenario, INTR negatively moderates the relationship between ESG practices and IE. This research successfully demonstrates the transformative potential of MCS-LoC in ESG practices and can enhance IE. The findings have practical implications for the non-financial industry and provide input for regulators.
Meningkatkan Produktivitas Kewirausahaan Islam Melalui Pelatihan Berbasis Syariah untuk Siswa di Islamic Entrepreneur Boarding School di Purwakarta Ratnawati, Nirdukita; Faruqi, Faris; Arsjah, Regina Jansen; Salfinnia, Masni; Nugraha, Ahmad Zacky; Ahmad, Syakif
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 7 No 1 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v7i1.1497

Abstract

This community service program was conducted to improve the productivity and success of young entrepreneurs at the Islamic Entrepreneur Boarding School (IEBS) in Purwakarta. The program aimed to address key challenges such as limited understanding of Islamic economic principles, managerial skills, and the application of Sharia in business practices. A total of 27 participants, comprising middle and high school students, actively engaged in the training. The activities included theoretical presentations, interactive discussions, and practical simulations using the Widget Method to enhance knowledge retention and application. The Pre-Test and Post-Test results showed significant improvement, with the average score increasing from 8.93 to 9.81. This demonstrated a better understanding of productivity concepts and financial management aligned with Islamic values. The training emphasized practical skills such as budgeting and entrepreneurial planning, enabling participants to integrate Sharia principles into their business initiatives effectively. The program also contributed to the development of a sustainable Sharia-based entrepreneurial ecosystem in the local community. Key findings highlighted the success of interactive and practical learning methods.
REAKSI SAHAM TERHADAP PENGUMUMAN PRESIDEN DAN WAKIL PRESIDEN OLEH KOMISI PEMILIHAN UMUM TAHUN 2024 Safira, Amelia; Arsjah, Regina Jansen
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.20832

Abstract

Penelitian ini bertujuan untuk mengidentifikasi perbedaan abnormal return dan trading volume activity saham sebelum dan sesudah pengumuman presiden dan wakil presiden terpilih oleh KPU tahun 2024. Data yang digunakan adalah data sekunder dari perusahaan yang terdaftar di BEI, dengan teknik pengambilan sampel berupa sampel jenuh yang mencakup seluruh populasi berjumlah 924 emiten. Analisis data dilakukan dengan metode event study menggunakan SPSS untuk menguji perbedaan abnormal return dan trading volume activity sebelum dan sesudah pengumuman tersebut. Hasil penelitian menunjukkan bahwa terdapat perbedaan signifikan dalam abnormal return sebelum dan sesudah pengumuman presiden dan wakil presiden terpilih oleh KPU tahun 2024, sementara tidak terdapat perbedaan signifikan dalam trading volume activity selama periode tersebut. Temuan ini memberikan wawasan berharga tentang dampak peristiwa politik besar, seperti pengumuman presiden dan wakil presiden terpilih, terhadap pasar saham. Penelitian ini mendukung teori efisiensi pasar bentuk setengah kuat, yang mengindikasikan bahwa informasi publik penting, seperti pengumuman politik, segera tercermin dalam harga saham, menunjukkan bahwa pasar cukup efisien dalam memproses dan merespons informasi baru.
PENGARUH REPUTASI KAP, ADOPSI INOVASI TEKNOLOGI, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY Laras Azzahra Widyasari; Regina Jansen Arsjah
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v4i2.20864

Abstract

Penelitian ini dilakukan untuk dapat menguji dan menganalisis pengaruh reputasi KAP, adopsi inovasi teknologi, profitabilitas, dan ukuran perusahaan terhadap audit delay. Adapun pendeketan pada penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder diperoleh dari laporan keuangan perusahaan sektor consumer cyclicals yang listing di Bursa Efek Indonesia (BEI) pada tahun 2020-2023. Sampel penelitian ini yaitu perusahaan-perusahaan di sektor consumer cyclicals yang terdaftar di BEI dengan tahun pengamatan 2020-2023. Pengambilan sampel dilakukan dengan purposive sampling, dimana terdapat 88 perusahaaan yang termasuk pada sampel penelitian dan penelitian berlangsung selama empat tahun telah menghasilkan total 352 sampel. Penelitian ini dilakukan dengan menggunakan analisis statistik deskriptif, analisis regresi linier data berganda, uji asumsi klasik dan uji hipotesis untuk analisisnya. Alat analisis untuk menguji hipotesis menggunakan bantuan Eviews 10. Adapun haasil dari penelitian ini menunjukkan bahwa reputasi KAP berpengaruh positif terhadap audit delay, adopsi inovasi teknologi berpengaruh negatif terhadap audit delay, proftabilitas tidak berpengaruh terhadap audit delay, dan ukuran perusahaan berpengaruh negatif terhadap audit delay.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, RISIKO BANK, DAN REPUTASI TERHADAP KINERJA PERBANKAN Rahma Febriana; Regina Jansen Arsjah
Jurnal Ekonomi Trisakti Vol. 4 No. 2 (2024): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/r2jyga87

Abstract

Bank bertindak menjadi sebuah lembaga perantara yang mengumpulkan dan mendistribusikan dana. Corporate Social Responsibility (CSR) mendorong perusahaan untuk memperhatikan aspek sosial dan lingkungan selain profit. Dalam konteks ini, keuangan berkelanjutan menjadi penting, terutama untuk mengurangi dampak negatif seperti pembiayaan industri batu bara. Dalam praktiknya, bank di Indonesia masih mendukung industri batu bara meskipun ada komitmen global untuk mengurangi emisi karbon. Pandemi COVID-19 juga memperburuk kondisi perbankan dengan meningkatnya kredit bermasalah dan dampak negatif pada aset dan profitabilitas. Reputasi bank yang baik penting untuk menjaga kepercayaan stakeholder dan kinerja perbankan. Penelitian melibatkan 5 variabel bebas yaitu corporate social responsibilities, NPL, LDR, BOPO, dan reputasi. Variabel terikat penelitian ini yaitu kinerja perbankan dengan proksi ROA. Sampel penelitian terdiri dari 31 perbankan yang terdaftar di Bursa Efek Indonesia rentang waktu 2020-2023, dipilih menggunakan teknik purposive sampling. Data dianalisis dengan metode regresi logistik. Hasil penelitian ini membuktikan bahwa corporate social responsibilities dan reputasi berpengaruh positif terhadap ROA, NPL tidak berpengaruh terhadap ROA, dan LDR dan BOPO berpengaruh negatif terhadap ROA.
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