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All Journal Jurnal Akuntansi Indonesia Nominal: Barometer Riset Akuntansi dan Manajemen Dinamika Akuntansi Keuangan dan Perbankan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Dinamika Akuntansi Abdimas Jurnal Penelitian Ekonomi dan Bisnis AKSES: Jurnal Ekonomi dan Bisnis Jurnal Akuntansi Bisnis Jurnal Riset Akuntansi Terpadu Accounting Analysis Journal Economic Education Analysis Journal Jurnal Kajian Akuntansi IJIE (Indonesian Journal of Informatics Education) Jurnal RAK (Riset Akuntansi Keuangan) J-MAS (Jurnal Manajemen dan Sains) Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan STATERA: Jurnal Akuntansi dan Keuangan JASF (Journal of Accounting and Strategic Finance) Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Jurnal Pengabdian Masyarakat Indonesia Indonesian Journal of Devotion and Empowerment (IJDE) D'edukasi: Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat MATRIX : JURNAL MANAJEMEN TEKNOLOGI DAN INFORMATIKA NUSANTARA: Jurnal Pengabdian Kepada Masyarakat JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Akuntansi "Indonesian Journal of Devotion and Empowerment (IJDE) "
Trisni Suryarini
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH PERUBAHAN KEBIJAKAN DEVIDEN TERHADAP PERUBAHAN KINERJA KEUANGAN DENGAN PERUBAHAN RASIO AKTIVITAS SEBAGAI VARIABEL INTERVENING Magdalena Nany; Trisni Suryarini Maria
Jurnal Akuntansi Bisnis Vol 9, No 18 (2011)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v9i18.31

Abstract

Lower dividend distribution will increase retained earnings. Higher assets will increase financial per.formance if the assets is well managed. The objective of this research was to examine whether activity ratio's changes is a mediator on the association between dividend policy' changes and financial performance's changes or not. F((ty nine companies listed at Jakarta Stock Exchange at the end 0.( 2004 that distributed their dividends for 2004 and 2004, were analyzed by path analysis. The results show that activity ratio's changes isn't a mediator on the association between dividend policy' changes and financial performance's changes.
ANALISIS PENGARUH INTENSITAS MODAL, INTENSITAS PERSEDIAAN, KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP ETR Muhammad Syamsuddin; Trisni Suryarini
Jurnal Riset Akuntansi Terpadu Vol 12, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v12i2.5950

Abstract

This study aims to analyze the effect of capital intensity, inventory intensity, independent board of commissioners and managerial ownership on the effective tax rate. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample selection uses the purposive sampling method. The results of the sample selection obtained a final sample of 75 companies with an analysis unit of 225. The data analysis of this study used descriptive statistical analysis and Structural Analysis Modeling (SEM) with AMOS 22 software. The results showed that inventory intensity had a significant positive effect on ETR, while for intensity capital, independent board of commissioners and managerial ownership, have no significant effect on ETR. The conclusion of this study is that the size of ETR in manufacturing companies is influenced by inventory intensity. Whereas capital intensity, independent board of commissioners and managerial ownership in manufacturing companies cannot influence the size of the ETR value. 
Tax Management Dipengaruhi Fasilitas Pajak, Leverage, Transfer Pricing, Fixed Assets Intensity, dan Political Power Ema Aulia Erwanti; Trisni Suryarini
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.914

Abstract

Tax management is still an ongoing issue. This is done because the company seeks to maximize profits by minimizing the tax burden paid, besides that tax management actions occur because there are differences in objectives between the government and the company. The government aims to optimize state revenue through tax revenue, while companies view taxes as a burden for reducing profits. This study aims to understand and examine the effect of tax facilities, leverage, transfer pricing, fixed assets intensity, and political power on tax management. The population in this study uses the property and real estate industry sector companies in 2017-2020 as many as 80 companies. The research sample was taken using purposive sampling technique with the acquisition of a sample of 16 companies dan 64 research data with outlier data as many as 24 units of analysis. The data processing technique method in this study uses descriptive statistical data analysis, classical assumption test, multiple linear regression analysis, hypothesis testing using partial significant test (t-test) with IBM SPSS software version 25. The result prove that tax facilities and political power have a significant negative effect on tax management. In addition, leverage and transfer pricing have a significant positive effect on tax management and fixed assets intensity does not have a significant negative effect on tax management.
Does Balancing Fund Affect Economic Growth and Poverty Level in Central Java? Magdalena Nany; Trisni Suryarini
Jurnal Kajian Akuntansi Vol 6, No 1 (2022): JUNI 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i1.5078

Abstract

AbstractFiscal federalism copes with the division of governmental function and financial relations among levels of authorities. The objective of this research was to give empirical evidence about the effects of Local Own-Source Revenue (PAD), Revenue Sharing Fund (DBH), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Local Expenditure (BD) on economic growth and poverty level. The data of this study were sourced from secondary data. The data collection method used was mechanical observation technique. Panel data from 35 districts and municipalities in Central Java province throughout 2009-2018 were analyzed by multiple regression analysis. This study concludes that balancing funds have an affect on increasing economic growth (except DBH) and reducing poverty levels even though not as effective as PAD. In contrast, local expenditure does not have an affect on increasing economic growth and reducing poverty levels. This study supports the fiscal federalism theory, that the allocation of sources can be accomplished effectively by states and local governments. Balancing funds have an affect on increasing economic growth and decreasing poverty levels.Keywords: Growth; Local expenditure; Local revenue; Poverty Abstrak Federalisme fiskal berkaitan dengan pembagian fungsi pemerintahan dan hubungan keuangan di antara tingkat-tingkat pemerintahan. Studi ini bertujuan untuk memperoleh bukti empiris tentang dampak Pendapatan Asli Daerah (PAD), Dana Bagi Hasil (DBH), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Belanja Daerah (BD). pada pertumbuhan ekonomi dan tingkat kemiskinan. Data penelitian ini bersumber dari data sekunder yang berasal dari Biro Pusat Statitstik Provinsi Jawa Tengah. Teknik pengumpulan data yang digunakan adalah teknik observasi mekanik. Data panel dari 35 kabupaten dan kota di Provinsi Jawa Tengah sepanjang tahun 2009-2018 dianalisis dengan analisis regresi berganda. Studi ini menyimpulkan bahwa dana perimbangan berdampak pada peningkatan pertumbuhan ekonomi (kecuali DBH) dan penurunan tingkat kemiskinan meskipun tidak seefektif PAD. Sebaliknya, belanja daerah tidak berdampak pada peningkatan pertumbuhan ekonomi dan penurunan tingkat kemiskinan. Studi ini mendukung teori federalisme fiskal, bahwa alokasi sumber dapat dilakukan secara efektif oleh pemerintah pusat dan pemerintah daerah. Dana perimbangan berdampak pada peningkatan pertumbuhan ekonomi dan penurunan tingkat kemiskina.Katakunci: Belanja daerah; Kemiskinan; Pendapatan daerah; Pertumbuhan
PENGUATAN PERAN UMKM MELALUI SOSIALISASI AKUNTANSI DAN PENDAMPINGAN PEMBUKUAN SEDERHANA DI DUSUN THEKELAN, DESA BATUR, KECAMATAN GETASAN, KABUPATEN SEMARANG, JAWA TENGAH Maylia Pramono Sari; Trisni Suryarini; Heri Yanto
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 1 (2020): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2020
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.472 KB)

Abstract

Abstract Community Service Activities carried out by the Community Service Team from Universiitas Negeri Semarang were carried out in Dusun Thekelan, Batur Village, Getasan District, Semarang Regency, Central of Java. This activity aims to provide strengthening to MSEs by providing solutions to problems currently being faced by the PPM Unnes program, namely in the form of increased understanding of accounting, preparation of simple bookkeeping and financial reports. This PPM activity is carried out in the form of training by providing material and simulation practice. The target audience of this activity is MSME in Dusun Thekelan, Getasan District, Semarang Regency, Central Java. In this case the methods used are socialization, training and mentoring of partners in the preparation of simple bookkeeping and financial reports. It is hoped that with the socialization, training and assistance of PPM UNNES in making simple bookkeeping and financial reports, it can help MSME in Dusun Thekelan, Getasan District, Semarang Regency, Central Java to improve their understanding and skills in managing their finances so that people welfare will increase. Abstrak Kegiatan Pengabdian kepada Masyarakat yang dilaksanakan oleh Tim Pengabdian Kepada Masyarakat dari Universitas Negeri Semarang (PPM Unnes) dilakukan di Dusun Thekelan, Desa Batur, Kecamatan Getasan, Kabupaten Semarang, Jawa Tengah. Kegiatan ini bertujuan untuk memberikan penguatan kepada par pelaku UMKM dengan memberikan bantuan solusi atas permasalahan yang sedang dihadapi oleh Mitra program PPM Unnes tersebut yaitu berupa peningkatan pemahaman akuntansi, penyusunan pembukuan sederhana dan laporan keuangan. Kegiatan PPM ini dilakukan dalam bentuk pelatihan dengan pemberian materi dan praktik simulasi. Khalayak sasaran dari kegiatan ini adalah para pelaku UMKM di Dusun Thekelan Kecamatan Getasan, Kabupaten Semarang, Jawa Tengah. Dalam hal ini metode yang digunakan adalah sosialisasi, pelatihan dan pendampingan (ceramah dan praktik) mitra dalam penyusunan pembukuan sederhana dan laporan keuangan. Diharapkan dengan adanya sosialisasi, pelatihan dan pendampingan PPM UNNES dalam pembuatan pembukuan sederhana dan laporan keuangan, maka dapat membantu para pelaku UMKM di Dusun Thekelan Kecamatan Getasan Kabupaten Semarang, Jawa Tengah meningkatkan pemahaman dan skill dalam mengelola keuangannya sehingga kesejahteraan masyarakatpun akan semakin meningkat.
Faktor-Faktor yang Mempengaruhi Agresivitas Pajak dengan Dimoderasi oleh Ukuran Perusahaan Angelica Vidda Andariesta; Trisni Suryarini
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1213

Abstract

The highest tax revenue comes from income tax. The higher the taxable income of a company, it will affect the greater the cost of debt tax a company. It encourages companies to perform aggressive tax action. This study is conducted to test the audit committe independence, institutional ownership, corporate social responsibility, and leverage on tax aggressiveness moderated by firm size. The company's food and beverage subsector manufacturing listed in the Indonesian Stock Exchange for 2018-2021 and 32 served as a population for the study. The sample was taken using an purposive sampling technique which resulted in 63 units of analysis from 18 company's food and beverage subsector manufacturing. The data analyst technique used moderated regression analysis with IBM SPSS software version 25. The research result show that the corporate social responsibility has a negative effect on tax aggressiveness, while the audit committee independence, institutional ownership, and leverage do not affect on tax aggressiveness. Firm size has been proven to moderate the effect of corporate social responsibility on tax aggressiveness, but firm size can not moderate the effect of audit committee independence, institutional ownership, and leverage on tax aggressiveness. There are 7 companies that do not comply with OJK Regulation No. 55/PJOK.04/2015 concerning the formation and implementation guidelines of the audit committee so that the 7 companies are expecteded to be able to comply with the applicable regulations.
Environmental Performance with Firm Size as an Intervening Variable Retnoningrum Hidayah; Indah Fajarini Sri Wahyuningrum; Dhini Suryandari; Trisni Suryarini; Heri Yanto; Rahayu Dinassari; Rita Rahayu
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 19, No 2 (2022): July 2022
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (849.172 KB) | DOI: 10.14710/presipitasi.v19i2.363-372

Abstract

Environmental performance is significant in today's era. However, the high operational activity of the company has harmed the environment. This study examines the type of industry (TI) and the audit committee (AC) on environmental performance (EP). In addition, this paper uses firm size (FS) as an intervention.  The research uses 198 units of analysis. The results show that the audit committee and firm size affected environmental performance. The type of industry and audit committee affect the firm size. Furthermore, firm size can mediate the relationship of the audit committee to environmental performance. However, the type of industry does not affect environmental performance. Therefore, firm size cannot mediate the relationship between the type of industry and environmental performance. Therefore, the company has to enhance the audit committee's role. Furthermore, the government should enforce regulations related to environmental performance, especially Law No. 32 of 2009 concerning the Protection and Management of the Environment, that all forms of environmental pollution carried out by individuals, corporations or officials can be subject to criminal sanctions. This study has limitations, only focusing on companies listed in the PROPER ranking. Future research could use all companies in many sectors for better interpretation. 
Social Entrepreneurship sebagai Upaya Peningkatan Kesejahteraan Masyarakat Retnoningrum Hidayah; Dhini Suryandari; Trisni Suryarini; Sukirman Sukirman; Fian Tri Rohmah
Jurnal Pengabdian Masyarakat Indonesia Vol 2 No 5 (2022): JPMI - Oktober 2022
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.726

Abstract

Entrepreneurship menjadi hal yang penting bagi masyarakat di masa ini. Terutama bagi para wanita ibu rumah tangga yang membutuhkan tambahan pendapatan demi keberlangsungan ekonomi keluarganya  Sistem kewirausahaan yang ramah lingkungan sosial menjadi solusinya. Oleh karena itu tim pengabdian bermaksud melaksanakan social entrepereneurship manik-manik bagi ibu rumah tangga di wilayah Kelurahan Sukorejo Kecamatan Gunungpati khususnya Dawis Bougenvile 1 RT 7 RW 5.  Metode yang digunakan adalah pelatihan dan pendampingan ketrampilan pembuatan manik-manik. Pelatihan dilaksanakan secara luring dengan protokol kesehatan ketat. Hasil kegiatan sangat memuaskan. Hal ini terlihat dari peningkatan kemampuan para ibu rumah tangga dalam membuat konektor manik-manik. Pihak mitra pun telah menampung hasil kerajinan para wanita dan memberikan imbal jasa yang sesuai. Untuk selanjutnya, diharapkan kegiatan social entrepreneurship ini dapat berkesinambungan dan semakin banyak mitra yang bersedia menampung hasil karya masyarakat.
PELATIHAN BRANDING BAGI USAHA MIKRO DAN KECIL Dhini Suryandari; Retnoningrum Hidayah; S Sukirman; Trisni Suryarini
D'edukasi: Jurnal Pengabdian Masyarakat Vol 2, No 2 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/dedukasi.v2i2.15035

Abstract

Branding menjadi hal yang sangat penting di era saat ini. Segala kegiatan penjualan dan pembelian dapat berjalan lancar apabila brand sudah dikenal masyarakat. Namun, bagi sector UMKM terlebih khusus pada sector mikro, kesadaran akan branding  masih sangat minim.  Oleh karena itu Tim Pengabdian FE memiliki tujuan untuk memberikan kesadaran akan pentingnya branding bagi usaha mikro kecil di era masa kini.  Adapun sasaran pada pengabdian masyarakat ini adalah para perempuan di wilayah Kelurahan Sukorejo khususnya wilayah Dawis Bougenvil. Program pengabdian ini akan dilaksanakan selama kurun waktu 6 bulan. Metode yang digunakan dalam pengabdian ini adalah sosialisasi dan pelatihan pembuatan branding untuk meningkatkan omset penjualan. Hasil kegiatan pengabdian ini yaitu para pelaku usaha mikro kecil telah sadar akan pentingnya branding. Kedua, telah berhasilnya para pelaku usaha kecil mikro membuat branding untuk produk barang atau jasa mereka secara menarik. Hal ini telah mampu meningkatkan omset penjualan dikarenakan produk mereka semakin dikenal oleh masyarakat. Oleh karena untuk program kedepannya diharapkan adanya kolaborasi dengan pihak pemerintah untuk mampu meningkatkan kemampuan para pelaku usaha mikro kecil didalam penguatan branding.
Obedience Pressure and Audit Judgment: Does The Auditor Personality Have A Role? Trisni Suryarini; Agung Yulianto; Shova Shovuro; Anna Kania Widiatami
Jurnal Kajian Akuntansi Vol 6, No 2 (2022): DESEMBER 2022
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v6i2.5997

Abstract

AbstractThe purpose of this research is to analyze the effect of obedience pressure toward audit judgment by using personality as a moderating variable. This study collect data using a questionnaire on 56 respondens from external auditors in BPK (Audit Board) Representative of Central Java, Indonesia. The method of analysis in this research used Moderating Regression Analysis. The result of this research showed that obedience pressure has a negative effect on audit judgment. Moreover, it was determined that three of the personality traits,  namely openness to experience, conscientiousness, and neuroticism have significant effects on the relationship between obedience pressure and audit judgment. However other personality traits, that is extraversion and agreeableness do not have significant effects on the relationship between obedience pressure and audit judgment. Based on the results, the relationship between obedience pressure and audit judgment is affected by openness to experience, conscientiousness, and neuroticism.AbstrakTujuan dari penelitian ini adalah untuk menganalisis pengaruh tekanan ketaatan terhadap audit judgment yang dimoderasi oleh sifat kepribadian auditor. Paper ini menggunakan kuesioner untuk mengumpulkan data primer dari 56 responden yang merupakan auditor pada Badan Pemeriksa Keuangan (BPK) Perwakilan Jawa Tengah, Indonesia. Metode analisis dalam penelitian ini ketaatan berpengaruh negatif terhadap audit judgment. Selain itu, dari tiga sifat kepribadian auditor, yaitu keterbukaan terhadap pengalaman, kesadaran, dan neurotisisme memiliki pengaruh yang signifikan terhadap hubungan antara tekanan ketaatan dan audit judgment. Namun ciri-ciri kepribadian lainnya yaitu extraversion dan agreeableness tidak berpengaruh signifikan terhadap hubungan antara tekanan ketaatan dan audit judgment. Secara keseluruhan, hubungan antara tekanan ketaatan dan audit judgment dipengaruhi oleh sifat kepribadian openness to experience, conscientiousness, dan neuroticisme.
Co-Authors - Kusmuriyanto A.A. Ketut Agung Cahyawan W Adi Nugroho Agung Yulianto Agung Yulianto Agus Wahyudin Ain Hajawiyah Ain Hajawiyah Akmal, M Andhina Putri Keriyanti Andrean, Toni Angelica Vidda Andariesta Anna Kania Widiatami Antonius Supriyadi Antonius Supriyadi Apriliyana, Nining - Apriliyana, Nining - Arrizqy, Ivan Zidny Arrizqy, Ivan Zidny Atik Ul Mussanadah Audrye, Winda Badingatus Solikhah Bhudiyanti, Khopifa Candra Dwi Setyaningrum, Candra Dwi Desy Wahyu Priyanti Devi, Diah Kumala Dhini Suryandari, Dhini Ekaviana, Dessy Ema Aulia Erwanti Etty Gurendrawati Evi Jayanti Falistiani Putri, Tiara Riza Falistiani Putri, Tiara Riza Fian Tri Rohmah Hasan Mukhibad Hera Khairunnisa Hikmatin, Rohmah I Gusti Ketut Agung Ulupui Ida Maftukhah Iis Ernawati, Iis Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Indra Tri Wahyuni Islamiatun, Monita Bayu Jati, Kuat Waluyo Kayati, I N Kayati, Ima Nur Khafidhoh, Qonitatun Khafidhoh, Qonitatun Kiswanto Kiswanto Linda Agustina Magdalena Nany Maharamya Karuna Anggani Maylia Pramono Sari Melisa Dwi Kirnanda Muhammad Syamsuddin Muhammad Syamsuddin Nur Anita Nur Anita Nurchaqiqi, Rozi Prabowo Yudo Jayanto Pratama, Indriyani Purwoko, Agus Rahayu Dinassari Rahayu, Rita Rahayu, Silvia Retnoningrum Hidayah Riza Alhusna Nursheha, Riza Alhusna Rohmah, Fian Tri Rokhmatun, Rizka Nur Rokhmatun, Rizka Nur S Sukirman Setyaningrum, Candra Dwi Shova Shovuro Shovuro, Shova Siti Lailatul Hidayah Siti Munawaroh Sri Mulyani Sukirman Sukirman Supriyadi, Antonius Trisni Wulandari Veronika Trisni Wulandari Veronika Uswatun Khasanah Veronika, Trisni Wulandari Vincent Bastian Tertio Sayudha Yahya Nur Ifriza Zahid, Anwar Zakaria, Adam Zhafira Nilnamuna, Afifah Zulaikah, Marina