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All Journal Jurnal Keuangan dan Perbankan JEJAK Jurnal Ekonomi Modernisasi Journal of Economics, Business, & Accountancy Ventura Jurnal Ekonomi & Studi Pembangunan International Journal of Islamic Economics and Finance (IJIEF) AFRE Accounting Financial Review IJEBD (International Journal Of Entrepreneurship And Business Development) JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Bisnis dan Akuntansi Jurnal Muara Ilmu Ekonomi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) MEDIA BISNIS International Journal of Community Service & Engagement International Journal of Data Science, Engineering, and Analytics (IJDASEA) Proceeding National Conference Business, Management, and Accounting (NCBMA) International Journal of Science and Environment Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi E-Amal: Jurnal Pengabdian Kepada Masyarakat
Regi Muzio Ponziani
Sekolah Tinggi Ilmu Ekonomi Trisakti (Trisakti School Of Management), Jakarta, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Physics Social Sciences Other

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QuickBooks Accounting Software Training for Educational Staff Under ABC Educational Foundation of Timor Leste: An International Community Service Activity Ponziani, Regi Muzio; Prasetio, Arton Briyan; Yohanes; Marie, Andhalia Liza
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 1 (2025): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/rv0pvy09

Abstract

This community service activity aims to hold a training in QuickBooks accounting software for the educational staff at a foundation in Timor Leste. The foundation is ABC educational foundation. This foundation operates in the education industry. The foundation owns schools and other education institutions. Previously, the staffs never used QuickBooks accounting software. This is the first time they operate QuickBooks Accounting software. Therefore, it is expected through this training that the staffs will comprehend how to use the QuickBooks accounting software to record transactions and prepare financial statements necessary for any types of institutions or companies. The community service activity was conducted through direct offline training. The training was conducted at Dili, Timor Leste, on 27-28 February 2025. The training was attended by 30 educational staffs for 2 full days. The training was conducted successfully. After training, we conducted a post-test to find out how well the participants comprehended the materials. Overall, the participants were satisfied with the training, and they were able to record transactions and construct financial statements during the training. QuickBooks accounting software could be used for the operation and education at ABC Educational foundation. To enhance comprehension of the attendants, the training must be practical with real case studies. This way, it is easier to understand how the QuickBooks accounting software works to record and prepare financial statements. The operation of QuickBooks accounting software requires direct connection to the internet. When the connection is interrupted, the operation of the software will be delayed. Therefore, the staffs must ensure the connectivity to the internet during the operation of the software. This training is an international community service program. Therefore, this activity will strengthen the education collaboration between Indonesia and Timor Leste. We also hope that this training will enhance the understanding toward accounting software and how the software can assist accountants or accounting staffs in their daily routines.
Pelatihan Pajak Penghasilan (PPh) Pasal 21/26 Febrianti, Meiriska; Sumarta, Rian; Njit, Tjhai Fung; Ponziani, Regi Muzio; Soegijanto, Cleophila M.G.T; Nisa, Shella Khoirun
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 1 (2025): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/xr5nyn70

Abstract

This community service activity aimed to enhance students’ understanding of Income Tax (PPh) Articles 21 and 26 as well as their calculation in accordance with the latest regulations. The training was conducted on January 15, 2025, at SMK Pelita IV Jakarta and attended by approximately 180 students from various majors. The method of implementation included lectures, case studies, and interactive discussions led by qualified tax practitioners. The materials covered the legal basis of Articles 21 and 26, taxable and non-taxable income, withholding agents and recipients, taxpayers’ obligations, tax calculation based on Article 17 rates, and the application of the Monthly Effective Rate (TER). The results revealed that participants were able to understand fundamental taxation concepts, distinguish income components, and calculate Income Tax systematically. Moreover, the activity fostered awareness of the importance of tax compliance from an early age, equipping students with applicable tax literacy for their future careers. Therefore, this training successfully improved participants’ taxation competence and contributed to developing a young generation that is tax-conscious and compliant with Indonesia’s taxation regulations.
Pentingnya Enterpreneurship: Kegiatan Pengabdian Pada Sekolah Lansia Bekasi Julisar; Haryanti, Denny Septa; Indriyanti, Irma Satya; Ponziani, Regi Muzio; Soegijanto, Cleophila M. G. T.; Sunny, Gloria Christina; Hidayat, Muwafick
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 1 (2025): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/zhkp6259

Abstract

This community service activity aims to elaborate the importance of entrepreneurship and to motivate the students of Sekolah Lansia Bekasi to become more independent after undergoing pension. The theme of the community service activity is Entrepreneurship and was conducted on 22 January 2025, 09.00 until 11.30 in kecamatan Rawa Lumbu, Kotamadya Bekasi. The activity was attended by 270 students. The activity was opened by opening speech by the headmaster of Sekolah Lansia Bekasi, Ibu Sri Kustini. After that the Secretary for the Center of Research and Community Service Trisakti School of Management (TSM), Regi Muzio Ponziani, delivered a speech. Only then did the speakers that were also the lecturers of TSM delivered the community service materials.
Top Management Teams Diversity on Firm Performance in the COVID-19 Pandemic: Evidence from Indonesia Kwikamto, Arya; Rudyanto, Astrid; Rahayuningsih, Deasy Ariyanti; Ponziani, Regi Muzio; Widayati, Nurti
Journal of Accounting Research, Organization and Economics Vol 8, No 2 (2025): JAROE Vol. 8 No. 2 August 2025
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v8i2.44213

Abstract

Objective This research aims to analyze the effect of top management teams diversity on firm performance during COVID-19 pandemic. Top management teams diversity consists of cultural diversity, gender diversity and other diversities (tenure, network, scale, age).Design/Methodology This paper used mixed-method for data collection and data analysis. For quantitative method, this paper used 92 consumer cyclicals and consumer non-cyclicals companies listed in Indonesia Stock Exchange from 2020-2022, resulting in 275 observations that met the criteria. Random effect multiple regression is used to test the hypotheses. For qualitative method, this paper interviewed 5 human resources managers from consumer cyclicals and consumer non-cyclicals companies from various characteristics.Results The results show that top management teams scale and age positively influence the firm performance in consumer cyclical and consumer non-cyclical companies in Indonesia. Top management teams network has positive influence on firm performance in consumer cyclical companies, but negative influence on firm performance in consumer non-cyclical companies in Indonesia. On the other hand, cultural diversity, gender diversity, and top management teams tenure do not influence the firm performance in consumer cyclical and consumer non-cyclical companies in Indonesia.Research limitations/implications It can be implied that companies should tailor their leadership development and recruitment strategies to foster the most impactful forms of diversity to conquer the crisis.Novelty/Originality This research analyzes the effect of top management teams diversity in an emerging country during pandemic which fills the research gap.
Faktor-Faktor Yang Mempengaruhi Perataan Laba Surya, Monita Permata; Ponziani, Regi Muzio
Media Bisnis Vol. 17 No. 1 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/rk5paf63

Abstract

This research aims to determine the effect of firm size, firm value, profitability, leverage, dividend policy, and public ownership on income smoothing. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX). The method used for sample selection is the purposive sampling method. With this method obtained 102 companies that meet the criteria that have been set as research samples. This research uses logistic regression for data analysis. The result of the research is dividend policy influences with a positive correlation on income smoothing. Having a positive correlation means that the higher the dividend payout ratio, the greater motivation to perform income smoothing. While firm size, firm value, profitability, leverage, and public ownership did not influence on income smoothing.
Determinan internal dan external dari profitabilitas Bank Perkreditan Rakyat Ponziani, Regi Muzio
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 24 No 1 (2022): January - March, 2022
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2022.24.1.5212

Abstract

This research aims to investigate how internal and external factor influence the rate of profitability of rural banks in Indonesia. Internal factors are factors within the bank itself, namely core capital, loan to deposit ratio, and nonperforming loan ratio. External factors are macroeconomics variables uncontrollable to the rural banks, such as inflation and interest rate. VECM test proved the existence of cointegration function. Any deviation from last period will be adjusted at the rate of 8.863%. In the long-run, core capital and inflation affect rural banks’ performance. Impulse response function indicated that any shocks that occurred to core capital, inflation, loan to deposit ratio and nonperforming loan had the inhibiting effect on rural banks’ performance. On the other hand, interest rate was the only variable that provided positive stimulus on rural banks’ performance. This showed us that rural banks should have improved risk and capital management practice so that they will not have to depend on the interest rate to have a better performance.
Does Holt-Winters Seasonality Fare Better Against Fuzzy Time Series in Forecasting Stock Index? Regi Muzio Ponziani
AFRE (Accounting and Financial Review) Vol. 7 No. 1 (2024): March 2024
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v7i1.12113

Abstract

The purpose of this research is to compare the forecasting performance of Holt-Winter seasonality and Fuzzy Time Series Forecasting-Chen Model and to determine which method performs best. Holt-Winter seasonality was divided into additive and multiplicative Holt-Winters. The forecast object was IDXV30, that was the stock index of 30 lowest valued stocks with good liquidity and performance. The stock index was biweekly stock index beginning from August 2019 until September 2022. The result indicated that Holt-Winters Additive model has the best forecast accuracy, followed by Fuzzy Time Series-Chen Model and Holt-Winters Multiplicative model. The Mean Absolute Percentage Error (MAPE) of Holt-Winters additive model was 2.0982%, while Fuzzy Time Series-Chen model was 3.1471%. The MAPE for Holt-Winters multiplicative model was 10.47425. The implication of the research is that the time series econometrics model, in this case Holt-Winters Seasonality, is still a very powerful model for forecasting stock index in Indonesian Stock Exchange. DOI: https://doi.org/10.26905/afr.v7i1.12113
Kegiatan PKM: Sekolah Ramah Anak Gloria Christina Sunny; Aulia Danibrata; Nurti Widayati; Regi Muzio Ponziani; Calvin; Valerie Amabel Lea
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 2 (2025): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/qjwx6w43

Abstract

Program Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan pemahaman warga sekolah mengenai konsep Sekolah Ramah Anak (SRA) sebagai upaya pencegahan bullying di lingkungan Sekolah Menengah Kejuruan (SMK). Kegiatan PkM dilaksanakan dalam bentuk seminar edukatif yang melibatkan guru, tenaga kependidikan, dan siswa, dengan menghadirkan narasumber dari bidang hukum perlindungan anak, psikologi pendidikan, dan manajemen pendidikan. Metode pelaksanaan dilakukan melalui pemaparan materi dan diskusi interaktif yang membahas kerangka hukum perlindungan anak, pembentukan budaya sekolah positif, penguatan aspek psikososial siswa, serta manajemen sekolah dalam penyusunan kebijakan anti-bullying, pelatihan guru, keterlibatan orang tua, dan pembentukan satuan tugas perlindungan anak. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya implementasi sekolah ramah anak secara sistematis dan berkelanjutan. Melalui kegiatan ini, diharapkan sekolah mampu menciptakan lingkungan belajar yang aman, inklusif, dan bebas dari kekerasan sehingga mendukung tumbuh kembang peserta didik secara optimal.
The Impact of Board Size and Independent Directors on NPL Ratios: A Comparative Analysis of OLS and Quantile Regression Methods Audrey Prajna; Regi Muzio Ponziani
Media Bisnis Vol. 18 No. 1 (2026): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v18i1.3482

Abstract

This research aims to examine the effect of board size, independent directors, big 4 auditors, audit committee size, audit committee expertise, and market concentration on NPL ratio. The data were taken from banks listed on Indonesian Stock Exchange from 2018-2022. There are two methods applied, multiple regression using ordinary least square (OLS) and quantile regression. The results show that board size and independent directors affect NPL ratio. Control variables, namely capital adequacy ratio and bank size, also affects NPL ratio. Multiple regression, however, fails to detect the influence of independent directors. It also exaggerates the effect of capital adequacy ratio and revenue diversification on NPL ratio. In the presence of nonnormality and heteroscedasticity, this research recommends the use of quantile regression to overcome the weakness of multiple regression using OLS. These findings provide important theoretical and practical implications. Theoretically, this study contributes to the corporate governance and banking risk literature by demonstrating that governance mechanisms, particularly board size and independent directors, play a significant role in influencing credit risk. Methodologically, the study highlights the superiority of quantile regression over OLS when dealing with non-normal and heteroscedastic data, thereby improving the reliability of empirical findings. Practically, bank management should pay greater attention to the composition and effectiveness of boards, especially by strengthening the role of independent directors to improve credit risk oversight and reduce NPL ratios. Regulators may also consider encouraging stronger governance practices and adopting more robust analytical approaches in evaluating banking performance and risk management.
Foreign exchange volatility modeling of Southeast Asian major economies Regi Muzio Ponziani
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1912

Abstract

This study investigates the exchange rate volatility model in Southeast Asian countries. The countries selected were Indonesia, Malaysia, Thailand, The Philippines, Vietnam, and Singapore. This study aims to model the volatility of the regional currency exchange rate against the international currency, i.e., the US Dollar. The period covered in this study extended from 1 January 2013 until 31 July 2019. These were the daily exchange rates of 7 currencies of Southeast Asian countries. The currency involved were Indonesian Rupiah (IDR), Malaysian Ringgit (MYR), Thai Baht (THB), The Philippine Peso (PHP), Vietnam Dong (VND), and Singaporean Dollar (SGD). All currencies were measured in the exchange rate against the US Dollar (USD). The result indicated that PARCH model is the best method to explain the movement of MYR, VND, and SGD. GARCH can model THB and PHP. Only IDR that has volatility explainable by TARCH.
Co-Authors Ariesta Tika Kinanti Pangestu Sulistyo Putri Audrey Prajna AULIA DANIBRATA Briliana, Vita Calvin DANIBRATA, AULIA Debora Febrianti, Meiriska FIRNANTI, FRISKA Gloria Christina Sunny Gulo, Yupiter GUNAWAN, HERY HARYANTI, DENNY SEPTA HIDAYAT, MUWAFICK Hilary Flora Agustina Tulli Lasar Hilary Flora Agustina Tulli Lasar Ian Nurpatria Suryawan Ian Nurpatria Suryawan INDRIYANTI, IRMA SATYA Jonathan, Aries Julisar Kwikamto, Arya Marie, Andhalia Liza Nellyana Nisa, Shella Khoirun NJIT, TJHAI FUNG Novia Wijaya NURTI WIDAYATI PRASASTYO, KLEMENS WEDANAJI Prasetio, Arton Briyan Purbasari, Niken Putri, Ade Hanifa Rahayuningsih, Deasy Ariyanti RISMA AZIZAH RUDYANTO, ASTRID Setia Tjahyanti Soegijanto, Cleophila M. G. T. Soegijanto, Cleophila M.G.T Soegijanto, Cleophila M.G.T. SUGIARTO PRAJITNO Sugiarto Prajitno SUMARTA, RIAN Sunny, Gloria Christina SUPARMUN, HARYO Surya, Monita Permata Sutrisno, Paulina Syahrian, Syahrian Tatik Mariyanti, Tatik Theola, Veliana TITA DEITIANA Umar Issa Zubaidi Valerie Amabel Lea Wardy, Andes Yohanes Yulius Kurnia Susanto Yuwono, Arleen Herawaty