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All Journal Seruni - Seminar Riset Unggulan Nasional Inoformatika dan Komputer EKSPANSI Indikator: Jurnal Ilmiah Manajemen & Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Economics and Digital Business Review Jurnal Kewarganegaraan Devotion: Journal of Research and Community Service Journal of Finance and Business Digital (JFBD) Indonesian Journal of Community Services Cel Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntan Publik Jurnal Ekonomi dan Pembangunan Indonesia InJEBA : International Journal of Economics, Business and Accounting Jurnal Ekonomi, Akuntansi dan Perpajakan JER International Journal of Economics, Management and Accounting Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Research of Economics and Business Scripta Economica: Journal of Economics, Management, and Accounting

Tri Joko Prasetyo

Unknown Affiliation

Author-ID : 345496

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

Published : 23 Documents Claim Missing Document

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Membangun Intranet Sekolah Dengan Debian Squeeze Sekolah Menengah Kejuruan Veteran 1 Sukoharjo Prasetyo, Tri Joko; Kusanti, Jani
Seruni - Seminar Riset Unggulan Nasional Inoformatika dan Komputer Seruni 2013 - Seminar Riset Unggulan Nasional Informatika dan Komputer
Publisher : Seruni - Seminar Riset Unggulan Nasional Inoformatika dan Komputer

ABSTRAKSI : Dengan perkembangan teknologi informasi yang semakin maju, maka mau atau tidak mau menuntut siswa untuk mengikuti perkembangan teknologi tersebut, terutama bagi siswa siswi sekolah menengah kejuruan yang mempunyai motto SMK BISA. Para lulusan dari suatu sekolah menengah kejuruan (SMK) diharapkan memiliki kemampuan personal terutama ilmu-ilmu aplikasi/terapan yang lebih dibandingkan dengan siswa siswi sekolah menengah umum (SMU). Dari pertimbangan tersebut, maka SMK VETERAN 1 SUKOHARJO mengharapkan adanya suatu aplikasi yang mampu untuk menunjang kegiatan maupun meningkatkan kemampuan siswa, baik secara teori maupun prakteknya. Dari pertimbangan tersebut maka muncul ide untuk membuat suatu jaringan intranet yang dapat dipergunakan untuk menyampaikan ilmu, ide maupun kreatifitas yang bermanfaat bagi siswa siswi di SMK VETERAN 1 SUKOHARJO. Intranet yang dibuat nantinya menggunakan sistem operasi Debian 6.0 (SQUEEZE). Intranet nantinya berisi materi-materi pelajaran dan ilmu-ilmu terapan yang mampu mengupgrade kemampuan siswa, sehingga alumni dari SMK VETERAN 1 SUKOHARJO diharapka memiliki nilai lebih dibandingkan dengan kemampuan dari sekolah-sekolah menengah kejuruan yang lain.

ANALISA PENGARUH PERTUMBUHAN KREDIT, JENIS KREDIT, TINGKAT BUNGA PINJAMAN BANK DAN INFLASI TERHADAP KREDIT BERMASALAH Saputro, Arfan Rachmadias; Sarumpaet, Susi; Prasetyo, Tri Joko
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi Vol 11, No 1 (2019)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Abstract: This research was conducted to analyze the effect of loan growth, loan type, interest and inflation on non-performing loan. Samples were focused on Indonesian commercial banks. Multiple regression linear analysis was used, whereas the samples were obtained using purposive sampling method. Total sample consists of 82 commercial banks with financial statements for the year of 2013 to 2017. Result shows that each variable; loan growth, loan type and interest have a positive effect on non-performing loan. On the other hand, inflation has a negative effect. Keywords: Loan Growth, Loan Type, Interest, Inflation, Non-Performing Loan.

APAKAH OPINI AUDIT, PENGENDALIAN INTERNAL, DAN APBD MEMENGARUHI TINGKAT KORUPSI DI PEMERINTAH DAERAH Aditia Inggit Perdana; Tri Joko Prasetyo
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): June : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Tren kasus korupsi di Indonesia semakin meningkat dari tahun ke tahun terutama di pemerintahan daerah. Berbagai upaya telah dilakukan guna mencegah korupsi, namun korupsi di pemerintah daerah masih cukup tinggi. Fraud Diamond Theory digunakan untuk mencari faktor-faktor terjadinya korupsi yang terdiri dari empat faktor, yakni pressure, opportunity, rationalization, dan capability. Penelitian ini bertujuan guna menganalisis faktor penyebab terjadinya korupsi di pemerintah daerah dengan menggunakan Fraud Diamond Theory dari variabel opini audit, sistem pengendalian internal, belanja modal, dan pendapatan asli daerah. Penelitian ini menggunakan metode kuantitatif dan menggunakan data sekunder. Sampel terdiri dari 541 pemerintah daerah (kabupaten/kota/provinsi) di Indonesia selama tahun 2018-2020, sehingga sampel berjumlah 1623 sampel. Metode analis menggunakan SPSS dengan metode regresi linier berganda. Hasil penelitian ini menyimpulkan opini audit dan sistem pengendalian internal berpengaruh negatif signifikan terhadap korupsi di pemerintah daerah. Belanja modal berpengaruh positif signifikan terhadap korupsi di pemerintah daerah. Sedangkan, pendapatan asli daerah tidak berpengaruh signifikan terhadap korupsi di pemerintah daerah.

Analisis Earning Management Pada Laporan Keuangan Interim Yang Terlambat Publikasi Nisrina Aisya Kesuma Putri; Tri Joko Prasetyo; Reni Oktavia; Widya Rizki Eka Putri
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3496

Earning management is a practice used by management to change and control earnings, including actions such as adjustments in order to achieve the results desired by management. Earnings management occurs when managers analyze financia staements and make adjustments in recording transactions in the financial statements to mislead stakeholders about the company’s financial performance or influence contractual outcomes that refer to the numbers listed in the financial statements. This action is often carried out by company managers with the intention of manipulating the information contained in the financial statements, so tha stakeholders get a false understanding of the company’s condition or performance. Earning management is divided into two types, namely Accrual Earning Management and Real Earning Management.

Kinerja keuangan perusahaan pada saat pandemi covid-19 dan saat pemulihan pasca pandemi covid-19 Mandavani, Tufahati Ainia; Prasetyo, Tri Joko; Putri, Widya Rizki Eka
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The phenomenon of the Covid-19 pandemic has caused changes in life and economic activities. Based on the Statistical Indicators Sub-Directorate Survey by the Central Bureau of Statistics (BPS) Sub-Directorate of Statistics Survey regarding the impact of Covid-19 on business actors conducted in July 2020, it was stated that the majority of companies affected by Covid-19 were 82.85% of companies experiencing decrease in income, while 14.6% of other companies still get the same income from before covid-19. This research aims to determine the difference between CR, DAR, ROA, TATO on the company's financial performance during the COVID-19 pandemic and during recovery after the COVID-19 pandemic. This type of research is quantitative with secondary data collection from the financial statements of 2020 and financial statements of 2021. Sampling uses the purposive sampling method and the samples in this study are 96 companies in the infrastructure, utility, and transportation sectors listed on the IDX in 2020 and 2021. Normality test In this study using the Kolmogorov-Smirnov test and it was concluded that the data that were normally distributed were using the paired sample t-test and the data were not normally distributed. The non-parametric Wilcoxon signed rank test was used. The results of this study indicate that there are differences in CR, ROA, and TATO during the covid-19 pandemic and during recovery after the covid-19 pandemic, and there is no difference in DAR during the covid-19 pandemic and during recovery after the covid-19 pandemic.

Pengaruh Interest Coverage Ratio, Profitabilitas, Dividend Payout Ratio, dan Debt To Aset Ratio Terhadap Nilai Perusahaan Vinka Triyuni Sarpta; Usep Syaipudin; Tri Joko Prasetyo; Rialdi Azhar
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 3 (2024): Agustus : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i3.772

The non-cyclical consumer sector is a stock sector issued by companies with businesses that are not affected by seasons or economic cycles in a country. The products or services sold are basic necessities that people always need, so their sales are not affected by economic conditions. The non-cyclical Consumer Sector is related to company value through various factors. Non-cyclical consumer sector companies produce or distribute anti-cyclical goods and services, which are not affected by economic growth. This need must exist and cannot be eliminated from daily use, so that this sector experiences growth in line with population growth and an increase in people's income. For companies that have been listed on the stock exchange, an increase in company value is equivalent to an increase in share price. Meanwhile, for companies that have not yet been listed on the stock exchange, the company's value will be reflected in things such as company sales, business prospects, level of risk faced, market conditions and other factors. Therefore, analysis of the factors that influence the value of banking companies is very important.

Factors Influencing MSME’s Interest In Transacting In E-Commerce Fabillah, Ikhsan Habib; Prasetyo, Tri Joko; Sudrajat, Sudrajat
InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 2 (2024): InJEBA (June)
Publisher : Basecamp Economics PubMed

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11507000

The purpose of this study is to provide empirical evidence regarding the factors that influence MSME interest in transacting in e-commerce. This research was conducted in Lampung province which consists of 13 districts and 2 municipalities with analysis of MSME that have used e-commerce as a place to sell, where the sample in this study was 400 respondents. The sampling technique used was nonprobability sampling. The data analysis method used is a quantitative method using the Structural Equation Model (SEM) model. The results of this research show that perceived usefulness, perceived ease to use, social perception do not influence MSMEs’ interest in transacting in e-commerce. Meanwhile, perceived trust, perceived enjoyment and perceived profits have a positive and significant effect on MSME interest in transacting in e-commerce

Pengaruh Thin Capitalization, Beban Pajak Tangguhan, Transfer Pricing dan Manajement Laba Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Pertanian yang Terdaftar di BEI Periode 2020-2022) Farhan Azmi Asavandra; Einde Evana; Tri Joko Prasetyo; Kamadie Sumanda Syafis
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): Agustus: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i3.233

This research aims to determine the influence of thin capitalization, deferred tax burden, transfer pricing, and earnings management on tax avoidance practices in agricultural sector companies listed on the IDX for the 2020-2022 period. The research method used involves the use of statistical regression to measure the relationship between these variables. The results of the analysis show that thin capitalization and deferred tax expenses have a significant positive influence on tax avoidance practices, transfer pricing has a significant negative influence on tax avoidance practices while earnings management has no influence on tax avoidance. Understanding these factors influences company decisions in managing the Company's financial operations for more effective prevention and control. In conclusion, this research highlights the importance of paying attention to the relationship between thin capitalization, deferred tax burden, transfer pricing, and earnings management in the context of corporate tax avoidance.

The Effect of Capital Expenditure, Local Own Revenue, Audit Opinions, and Audit Findings on Corruption Febrina Amelia Valentina; Tri Joko Prasetyo; Sari Indah Oktanti Sembiring
International Journal of Economics, Management and Accounting Vol. 1 No. 4 (2024): December : International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v1i4.275

Corruption in the public sector remains a major obstacle to regional development, threatening the effectiveness of financial management and public services. Gaps in financial supervision and management that are not transparent are the cause of fraud in the use of the budget. The agency theory states that corruption is caused by a conflict of interest between the community as the principal and the government as an agent, with the external auditor as a supervisor to prevent irregularities. The focus of this research is to find out the relationship between corruption in local governments and capital expenditure, local own revenue, audit opinions, and audit findings. This study uses quantitative methods and uses secondary data. The sample consistSed of 250 local governments (districts/cities/provinces) in Indonesia during 2020-2022. The analyst method uses SPSS 27 with multiple linear regression method. The test results showed that capital expenditure had no effect on corruption, local own revenue and audit findings had a positive effect on corruption, and audit opinions had nothing to do with corruption in local governments.

Full Costing Analysis of Power Generation Supply Costs: Differences Across Power Plant Types in 2023 Heryawan, Heryawan; Prasetyo, Tri Joko; Syaipudin, Usep
Jurnal Economic Resource Vol. 7 No. 2 (2024): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v7i2.1221

Electricity production costs in power plants are closely linked to electricity tariffs (selling prices). To fund power generation, both direct and indirect costs, including basic and overhead costs, are calculated as components of the Power Generation Supply Cost (BPP). Changes in BPP components impact overall costs, affecting total BPP. This study aims to compare and analyze cost differences among PLN power plants and identify which types of power plants show significant cost variations. Conducted at PT PLN (Persero) in 2023, the research uses an exploratory descriptive method with quantitative data from financial reports and time-series data. The study examines four BPP subcategories across 38 power plants, grouped into six categories. Multivariate analysis is applied using SPSS. Results show that power plant groups significantly influence inefficiencies in BPP. Specifically, BPP A has inconsistent cost variations, with high deviations in fixed asset depreciation, leased asset depreciation, and loan expenses. Certain power plants show inefficiencies affecting BPP. PLTGU and PLTD contribute the highest costs in BPP A and BPP D, respectively. Overall, PLTU is the most efficient group, significantly impacting BPP elasticity.

Co-Authors Aditia Inggit Perdana Alkahfi, Muhammad Zaid Amelia, Yunia Astuti Anggraini Cahya M, Intan Chara Pratami Tidespania Tubarad Ciptawaty, Ukhti Desyandri Desyandri Einde Evana Einde Evana, Einde Ellen Betha Chindo Fabillah, Ikhsan Habib Farhan Azmi Asavandra Febrina Amelia Valentina Halida Khairiyah Harsono Edwin Puspita Hassan, Khothibul Umam Heryawan, Heryawan I Wayan Suparta . Kamadie Sumanda Syafis Karina Helida Feprizon Liza Alvia Mandavani, Tufahati Ainia Marisa Triana Mazta Marselina Marselina Neli Aida Niken Kusumawardani Nisrina Aisya Kesuma Putri Putri, Widya Rizki Eka Reni Oktavia Rialdi Azhar Ricardo Herendra Rindu Rika Gamayuni Saputra, Febi Saputro, Arfan Rachmadias Sari Indah Oktanti Sembiring SARING SUHENDRO Siti Atika Azzahrah Sudrajat Sudrajat Susi Sarumpaet Syaipudin, Usep Usep Syaipudin Vinka Triyuni Sarpta Wibowo, Rendi Widya Rizki Eka Putri Winarsaputri, Nabila

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