Article Per Year (5 Year)
p-Index From 2020 - 2025
6.749
P-Index
This Author published in this journals
All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Research in Business, Economics, and Education Enrichment : Journal of Management Jurnal Abdidas Jurnal Ilmiah Manajemen Ubhara JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA Indonesian Management and Accounting Research Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Pusat Publikasi Ilmu Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Riset Ilmiah AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Indonesian Journal of Economics and Strategic Management Jurnal Pajak dan Analisis Ekonomi Syariah Journal of Advanced Studies in Management
Yuniati, Triana
Universitas Bhayangkara Jakarta Raya
Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 45 Documents
Search

 1   2   3   4   5 
Determinant factor of sharia credit card user in north of Bekasi city Christophorus Indra Wahyu Putra; Triana Yuniati; Muhammad Richo Rianto; Dody Kurniawan; Agustian Zen
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1347

Abstract

This study is a research that is used to measure the effect of income, financial literacy, credit attitude towards interest in using Sharia credit cards in North of Bekasi City, Indonesia. This research is a quantitative research where the object used is Sharia credit card. The technique used is a probability sampling technique using the Slovin formula. The number of samples used in this study were 100 respondents. The design used in this study is hypothesis testing using the structural equitation model (SEM) – SmartPLS 4.0. The results of this study provide an explanation that the variables of income and financial literacy have no effect on interest in using Sharia credit cards in North of Bekasi City. However, credit attitudes have an influence on interest in using Sharia credit cards in North of Bekasi City This research has a limited object of research which is only carried out on Sharia credit card users in North of Bekasi City. This can be a suggestion for future researchers. The novelty in this study combines the variables of income, financial literacy, credit attitude towards interest in using Sharia credit cards at in North of Bekasi City
How Accounting Artificial Intelligence Can Prevent Fraud ? (Status and Research Opportunities) Aloysius Harry Mukti; Triana Yuniati
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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

Abstract

The implementation of information technology is crucial as a fraud prevention mechanism, the industrial revolution has triggered the optimization of information technology that increasingly resembles humans or what we call artificial intelligence. Human has limitations in the capacity of data storage and analysis of decision making. The purpose of this study was to provide a description of the results of research related to artificial intelligence and the role of artificial intelligence in preventing fraud. The research method of this research is qualitative by conducting a literature review based on the results of previous studies without any classification criteria for journal sources. The results showed that the majority of research in this study still used a qualitative approach and literature reviews, it was rare that research conducted in-depth analysis or detailed case studies related to the implementation of artificial intelligence. The results also show that the application of artificial intelligence has never classified whether the artificial intelligence that has been implemented is weak or sophisticated artificial intelligence.
Pengaruh Self Efficacy, Pengetahuan Pajak dan Motivasi Karir Terhadap Minat Mahasiswa untuk Berkarir di Bidang Pajak Nada Salsabila; David Pangaribuan; Triana Yuniati
Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Vol. 2 No. 1 (2024): Jurnal Manajemen dan Administrasi Bisnis
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/dinamikapublik.v2i1.610

Abstract

The aim of this research is to test and analyze the influence of self-efficacy, tax knowledge and career motivation on students' interest in pursuing a career in the tax field. This research method uses quantitative research methods, with the type and source of data, namely primary data obtained from the results of questionnaires. The population and sample for this research are accounting students from the Class of 2020, 2021 and 2022 who are taking a concentration in taxation and students who have taken taxation courses. The sampling technique used was purposive sampling and produced 100 samples of processed data that met the criteria. The analytical method used is classical assumption testing, regression testing, hypothesis testing. The results of this research show that self-efficacy has no influence on students' interest in pursuing a career in tax, tax knowledge influences students' interest in pursuing a career in tax and career motivation influences students' interest in pursuing a career in tax.
Pengaruh Pengetahuan Pajak, Kebijakan Insentif Pajak dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Eka Sari Apriliyanti; David Pangaribuan; Triana Yuniati
Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Vol. 2 No. 1 (2024): Jurnal Manajemen dan Administrasi Bisnis
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/dinamikapublik.v2i1.611

Abstract

The purpose of this study was to test and analyze the effect of tax knowledge, tax incentive policies and fiscal services on taxpayer compliance. This research method uses quantitative research methods, with the type and source of data, namely primary data obtained by distributing questionnaires to individuals in South Tambun. The population and sample of this study were individual taxpayer compliance in South Tambun. The sampling technique used was purposive sampling technique and resulted in 100 samples of processed data that met the criteria. The analysis method used is descriptive statistical test, validity test, reliability test, classical assumption test, multiple linear regression analysis and coefficient of determination analysis, and hypothesis testing. The results of this study indicate that tax knowledge affects taxpayer compliance, tax incentive policies affect taxpayer compliance, taxpayer services affect taxpayer compliance, tax knowledge, tax incentive policies, and taxpayer services simultaneously have a significant effect on taxpayer compliance.
Pendampingan Penyusunan Pembukuan Sederhana Bagi UMKM Toko Kelontong Asep Kecamatan Bekasi Utara Idel Eprianto; Triana Yuniati; Tutiek Yoganingsih; Ery Teguh Prasetyo
Jurnal Abdimas Ekonomi dan Bisnis Vol. 2 No. 2 (2022): JAMEB (Jurnal Abdimas Ekonomi dan Bisnis)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

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

Abstract

The purpose of this service activity is to overcome one of the problems that often occur byMSME business actors, namely regarding the management of bookkeeping in MSMEs whichis realized through a simple bookkeeping assistance program. The method in this service iscarried out through providing material about the introduction of simple bookkeeping, providingan understanding of how to compile simple bookkeeping and accompanying bookkeepingpractices. The object of service is the Asep Grocery Store which is located at Marga MulyaVillage, North Bekasi District.The results in this service activity found that so far the practiceof simple bookkeeping in the Asep Grocery Store business was not continuous and not storedand there was no standard format. With this activity, it is hoped that business owners have anunderstanding of financial records and feel the benefits of the importance of bookkeeping.Suggestions for further service development can continue through the form of accounting andbookkeeping activities through information technology-based applications that are simple andeasy to understand by the owner. Keywords: MSME (Micro, Small, and Medium Enterprises), Bookkeeping Management,Simple Bookkeeping Assistance
IMPLEMENTASI PERHITUNGAN BIAYA BERSAMA DALAM PERUSAHAAN INDUSTRI Achmad Fauzi; Triana Yuniati; Diani Fatimah; Indira Salsabila; Lathiffah Alya Fikri; Ririn Dwi Astuti; Widya Rahma Triwijayanti
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 2 (2024): July
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i2.206

Abstract

Alokasi biaya bersama merupakan langkah kunci dalam akuntansi biaya, yang bertujuan untuk membagi biaya produksi secara akurat untuk menentukan biaya produksi setiap produk. Penelitian ini mengkaji penerapan biaya bersama pada perusahaan industri menggunakan metode tinjauan literatur. Hasil penelitian menunjukkan alokasi biaya bersama digunakan untuk memastikan harga jual yang ditetapkan konsisten dengan biaya produksi dan target keuntungan yang diharapkan. Selain itu alokasi biaya yang tepat dapat mempengaruhi analisis profitabilitas dan menjadi dasar pengambilan keputusan manajemen. Perbedaan laba sebelum dan sesudah alokasi biaya bersama menyoroti pentingnya penerapan penetapan biaya bersama dalam mencerminkan kinerja keuangan aktual dan mendukung keputusan manajemen yang lebih baik.
Pengaruh Kepemilikan Institusional, Kompleksitas Operasi, Dan Financial Distress Terhadap Audit Delay (Studi Empiris pada Sektor Infrastuktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Selviana Dwiningsih; Aloysius Harry Mukti; Triana Yuniati
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i3.277

Abstract

Penelitian ini bertujuan untuk menguji Pengaruh Kepemilikan Institusional, Kompleksitas Operasi, Dan Financial Distress Terhadap Audit Delay. Metode penelitian ini mengunakan metode penelitian kuantitatif dengan sumber data sekunder yaitu dengan menggunakan data keuangan dan laporan tahunan perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan infranstruktur yang Terdaftar di Bursa Efek Indonesia (BEI) selama periode Tahun 2019-2022 yang menghasilkan 92 sampel laporan keuangan perusahaan dengan Teknik pengambilan sampel menggunakan Teknik purposive sampling. Uji statistik deskriptif, uji asumsi klasik, uji korelasi, uji regresi linear berganda dan uji hipotesis digunakan untuk menganalisis penelitian ini. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional tidak berpengaruh terhadap Audit Delay, kompleksitas operasi tidak berpengaruh terhadap Audit Delay, dan Financial Distress berpengaruh terhadap Audit Delay.
Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) rofiana adawiyah; Aloysius Harry Mukti; Triana Yuniati
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i3.312

Abstract

This study aims to test and analyze the effect of corporate governance mechanisms proxied by institutional ownership, the proportion of independent commissioners and the total audit committee on tax avoidance practices with company size as a moderating variable in infrastructure companies listed on IDX during the 2019-2022 period. The population in this study were infrastructure companies in the 2019-2022 period which resulted in 121 samples of Company financial statements. The results of this study indicate that institutional ownership, the total audit committee has a significant positive effect on tax avoidance, the proportion of the board of commissioners has a significant negative effect on tax avoidance, company size is unable to moderate institutional ownership, proportion of independent commissioners and total audit committee on tax avoidance.
Pengaruh Likuiditas, Leverage, dan Manajemen Laba Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) yuniar rahmawaati; Aloysius Harry Mukti; Triana Yuniati
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i3.318

Abstract

This research aims to test and analyze the impact of liquidity, leverage, and profit management on tax aggressiveness on infrastructure companies listed on the Indonesia Stock Exchange in 2019-2022. This study used a quantitative method with secondary data sources using data in the form of annual corporate reports. The sampling technique used is purposive sampling method and obtaining as many as 95 samples. The analysis methods used are descriptive statistical analysis, classical assumption test, correlation test, multiple linear regression test and hypothesis test. The results of this study show that liquidity and leverage have no effect on tax aggressiveness. Profit management has a positive effect on tax aggressiveness
Pengaruh Intensitas Modal, Intensitas Aset Tetap, dan Tingkat Utang terhadap Manajemen Pajak (Studi Empiris pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek IndonesiaTahun 2019-2022) Anggi Kirana Septiani; Aloysius Harry Mukti; Triana Yuniati
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 3 (2024): September
Publisher : Draf Solusi Indonesia

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

Abstract

The purpose of this study was to test and analyze the influence of capital intensity, fixed asset intensity, and leverage on tax management. This research method uses quantitative research methods, with secondary data sources using financial data and the company's annual reports. The population in this study is all companies listed on the Indonesia Stock Exchange in the consumer non-cyclicals sub-sector in 2019-2022 period that produced 195 samples of corporate financial statements using purposive sampling techniques. The analysis methods applied in this study are descriptive statistical tests, classical assumption tests, correlation test, multiple linear regression tests, and hypothesis tests. The results of this study indicate that capital intensity has a positive effect on tax management, fixed asset intensity has a positive effect on tax management, and leverage has a negative effect on tax management.
Co-Authors ACHMAD FAUZI Achmad Fauzi Achmad Fauzi Afifah Faiza Kamilah Muis Afifah Rohmawati Agustian Zen Aloysius Harry Mukti Aloysius Harry Mukti Amalia Putri, Rosa Anandita Arimbi Anggi Kirana Septiani Anggraini, Melani Putri Annisa Zahra Mutaqin Apolonia Luto Ashraff Rizky Setyawan Bambang Prayogo Bambang Prayogo, Bambang Bangar Hasioan Sianipar, Panata Banjarnahor, Erliana Bergin Abisal Putra Bintang Narpati Brigita Maharani Cahyadi Husadha Caska - Christophorus Indra Wahyu Putra Cornelia Tuthiasno Putri Deby Samarta Diani Fatimah Diva Nuraulya Dody Kurniawan Eka Sari Apriliyanti Elia Rossa Elis Purnamaningsih Ery Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Febrina Cahyaningtias Fikri , Adi Wibowo Noor Futriwati Hanifah, Saefani Nur Heni Rohaeni Heni Rohaeni Idel Eprianto Idzuha Zuhru Viraf Indira Salsabila Indrawati, Budi Juventiana Wahani Virgiyanti Kezia Laura Sitorus Lathiffah Alya Fikri Lidiya Sudrajat, Dinda Monica Limbong, Tania Elisabeth Maidani, Maidani Manarul Hidayat Melani Putri Anggraini Mita Nurhidayah Muhammad Zaynuri Muis, Afifah Faiza Kamilah Musdalifah, Hani Mutaqin, Annisa Zahra Mutazam, Zidan Hoerul Nada Salsabila Novita Wahyu Setyawati Nurrochmah, Putri Afrilia Okky Wahyu Amanda Panata Bangar Hasion Sianipar Pangaribuan, David Putri, Rosa Amalia Rachmat Pramukty Raisah Nur Hotimah Rianto, Muhammad Richo Ririn Dwi Astuti rofiana adawiyah Selviana Dwiningsih Sembiring, Rinawati Septania Indriyanti Setyawan, Ashraff Rizky Sianipar , Panata Bangar Hasioan Sianipar, Panata Bangar Hasioan Srimarta Siburian uswatun khasanah Vernanda Dian Angelia Virgiyanti, Juventiana Wahani Wastam Wahyu Hidayat Widya Rahma Triwijayanti Wijayanti, Murti Wirawan Widjanarko Woelandari Pantjolo Giningroem, Dewi Sri Yoganingsih, Tutiek Yulianti Yulianti yuniar rahmawaati Zidan Hoerul Mutazam