Article Per Year (5 Year)
p-Index From 2021 - 2026
7.096
P-Index
This Author published in this journals
All Journal TEKMAPRO Journal of Industrial Engineering and Management Syntax Literate: Jurnal Ilmiah Indonesia 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 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) Dirkantara Indonesia Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam El-Mujtama: Jurnal Pengabdian Masyarakat Society Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Regina Jansen Arsjah
Universitas Trisakti
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Published : 52 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 52 Documents
Search

 2   3   4   5   6 
Pengembangan Analisis Laporan Keuangan untuk Meningkatkan Literasi Keuangan dan Efisiensi Operasional UMKM Arsjah, Regina Jansen; Rayi Retno Dwi Asih; Lenggogeni
Dirkantara Indonesia Vol. 4 No. 1 (2025): Maret-Agustus 2025
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v4i1.164

Abstract

This community service program aimed to enhance financial literacy and improve MSME owners’ skills in preparing and analyzing financial statements as a basis for business decision-making. The activities involved structured training and technical assistance for 40 MSME participants from Bekasi and Jakarta. The training materials included basic financial statements (balance sheet, income statement, cash flow) and simple financial ratio analysis. Evaluation was conducted using pre-tests, post-tests, and observation of practice sessions. The results indicated that 80% of participants were able to independently prepare financial statements, while 85% reported improved understanding of cash flow management and cost control. Some MSMEs also applied the Material Flow Cost Accounting (MFCA) approach to identify production efficiency, reducing raw material waste by up to 10%. This program demonstrates that practice-based financial literacy training can strengthen transparency, increase financial institutions’ trust, and support the sustainability of MSMEs.
Konsep dan Praktik Mengelola Dokumen Dana Kas untuk Pelaporan Bisnis Mayangsari, Sekar; Arsjah, Regina Jansen; Oktaviani, Ayu Aulia; Yumiarsi; Syahilul Amri
Dirkantara Indonesia Vol. 4 No. 1 (2025): Maret-Agustus 2025
Publisher : PT. Cendekia Sapta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55837/di.v4i1.169

Abstract

This Community Service program aimed to enhance the competencies of vocational school teachers in West Jakarta in accounting, particularly in the management of petty cash. The initiative was motivated by the limited understanding among teachers regarding petty cash recording and reporting, which is a crucial component of the accounting cycle. A total of 30 uncertified vocational school teachers participated in this intensive training, designed to be both comprehensive and interactive. The implementation method consisted of three stages: preparation, execution, and evaluation. Training materials covered basic concepts of petty cash, recording procedures, case examples, and practical exercises guided by expert instructors. Evaluation was carried out using pre-tests and post-tests to measure the participants’ improvement. The results showed a significant increase in participants’ understanding, as indicated by higher average post-test scores compared to pre-test scores. These findings confirm that the training effectively enhanced teachers’ vocational accounting competencies. The program highlights the importance of continuing similar training with broader coverage and sustainability to strengthen vocational education quality in Indonesia.
Peran Moderasi Lever of Control (LoC) dalam Pengaruh Budaya, Strategi, dan Ketidakpastian Lingkungan terhadap Kinerja Perusahaan Lativa, Lativa; Arsjah, Regina Jansen
Society Vol 12 No 2 (2024): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v12i2.727

Abstract

This study examines the impact of corporate culture, strategic orientation, and environmental uncertainty on firm performance, focusing on the moderating role of the Lever of Controls (LoC). Primary data were collected through a survey involving 203 respondents from both listed and unlisted companies in Indonesia on the Indonesia Stock Exchange. Firm performance was measured using customer satisfaction, revenue, profit growth, return on investment, and market share. The findings reveal that corporate culture and strategic orientation significantly enhance firm performance. However, environmental uncertainty was found to have no direct impact on business performance. Furthermore, the moderating role of the LoC was not validated, suggesting that the relationship between management control systems and performance is complex and requires further investigation, particularly in uncertain environments. This research provides valuable insights for practitioners, emphasizing that firm performance is strongly influenced by corporate culture, strategic orientation, and effective management of environmental uncertainty.
THE EFFECT OF FIRM SIZE, ENVIRONMENTAL COST, AND CARBON EMISSION DISCLOSURE ON COMPANY PERFORMANCE Valencia, Valencia; Arsjah, Regina Jansen
Tekmapro Vol. 20 No. 2 (2025): TEKMAPRO
Publisher : Program Studi Teknik Industri Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/tekmapro.v20i2.945

Abstract

Perubahan iklim menjadi tantangan global yang mendesak dan telah memengaruhi kebijakan di tingkat nasional maupun internasional. Peningkatan suhu global, naiknya permukaan laut, dan meningkatnya intensitas bencana alam merupakan dampak nyata dari emisi gas rumah kaca, yang sebagian besar dihasilkan dari aktivitas industri dan penggunaan bahan bakar fosil. Indonesia tercatat sebagai salah satu negara penyumbang emisi karbon terbesar di dunia, khususnya dari sektor energi. Kondisi ini mendorong tuntutan bagi perusahaan untuk bertanggung jawab atas dampak lingkungan yang ditimbulkan. Penelitian ini dilakukan dengan tujuan untuk menganalisis pengaruh dari firmsize, environmental cost dan carbon emsission disclosure terhadap financial performance (ROA) pada perusahaan yang masuk dalam kelompok sektor energi yang terdaftar di Bursa Efek Indonesia untuk periode penelitian tahun 2021-2023. Desain penelitian yang digunakan adalah penelitian kausalitas yang bertujuan untuk menguji pengaruh dari variabel independen terhadap variabel dependen. Dengan struktur data gabungan data cross section dan data time series. Maka, model regresi yang digunakan adalah regresi data panel. Hasil temuan menunjukkan model yang terpilih adalah Random Effect Model (REM) dengan temuan penelitian yaitu ukuran perusahaan terbukti berpengaruh positif signifikan terhadap ROA, biaya lingkungan tidak terbukti berpengaruh negative signifikan terhadap ROA dan carbon emission disclosure terbukti berpengaruh negative signifikan terhadap ROA. Kata kunci: Kinerja Keuangan, Ukuran Perusahaan, Biaya Lingkungan, Pengungkapan Emisi Karbon
Pengaruh Penerapan E-Audit dan Etika Auditor terhadap Kualitas Audit dengan Time Budget Pressure sebagai Pemoderasi Priscilla, Tiara Victoria; Arsjah, Regina Jansen
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.
Pengaruh Operating Capacity, Leverage, Liquidity, dan Firm Size Terhadap Financial Distress pada Perusahaan Sektor Consumer Cyclical Sebelum, Saat dan Sesudah Pandemi Covid-19 Lailatun Hasanah; Regina Jansen Arsjah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): 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.v6i3.7031

Abstract

This study aims to analyze the effect of operating capacity, leverage, liquidity, and firm size on financial distress in cyclical consumer sector companies before, during, and after the COVID-19 pandemic. This study uses a quantitative approach and the research data uses financial reports from 60 companies with the largest total assets listed on the Indonesia Stock Exchange during the period 2018-2023. The results showed that operating capacity has a negative and insignificant effect on financial distress before the pandemic, but has a significant positive effect on financial distress during and after the pandemic. Leverage and Firm size have a positive effect on financial distress before the pandemic, but this effect becomes negative during and after the pandemic. Liquidity has a positive effect on financial distress before, during and after the pandemic.
PENGARUH INVESTASI LINGKUNGAN, KINERJA LINGKUNGAN, DAN PENGUNGKAPAN LINGKUNGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DI INDONESIA Putri, Marsha Indah; 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.  
ANALISIS PERSIAPAN PEMANFAATAN DIGITALISASI PENGALIHAN ANGGARAN BIAYA OPERASIONAL BERBASIS WEB (STUDI KASUS PADA PT XYZ) Silitonga, Clara Alverina; 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 Paradila, Chika; 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.
Pengaruh Operating Capacity, Leverage, Liquidity, dan Firm Size Terhadap Financial Distress pada Perusahaan Sektor Consumer Cyclical Sebelum, Saat dan Sesudah Pandemi Covid-19 Lailatun Hasanah; Regina Jansen Arsjah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): 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.v6i3.7031

Abstract

This study aims to analyze the effect of operating capacity, leverage, liquidity, and firm size on financial distress in cyclical consumer sector companies before, during, and after the COVID-19 pandemic. This study uses a quantitative approach and the research data uses financial reports from 60 companies with the largest total assets listed on the Indonesia Stock Exchange during the period 2018-2023. The results showed that operating capacity has a negative and insignificant effect on financial distress before the pandemic, but has a significant positive effect on financial distress during and after the pandemic. Leverage and Firm size have a positive effect on financial distress before the pandemic, but this effect becomes negative during and after the pandemic. Liquidity has a positive effect on financial distress before, during and after the pandemic.
Co-Authors Ahmad, Syakif Alfiyyah Salsabila Salsabila Amelia, Clara Arifin Ilham Arrafi, Helmi Yudha Asih, Rayi Retno Dwi Aswarul Haq Ayu Aulia Oktaviani Chen, Robin 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 Lativa, Lativa Lenggogeni Liem Sien Niang Marsha Indah Putri MURTANTO nirdukita ratnawati, nirdukita Novita Andriani Nugraha, Ahmad Zacky Nur Fitri Yani Paradila, Chika Priscilla, Tiara Victoria Purba, Ary Martha Purnomo, Anugerah Septian Putri, Marsha Indah 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 Sekar Mayangsari Silfi Alfiani Silfi Alfiani Silitonga, Clara Alverina Siti Alfiah Sulaiman, Novi Suryawanti, Ades Syahilul Amri Tyas Handayani Valencia, Valencia Winata, Cynthia Liusca Yanti, Harti Budi Yumiarsi