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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 TECHNOVATE 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

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Pengaruh Pengungkapan Corporate Social Responsibility, Kualitas Laba dan Risiko Bisnis Terhadap Nilai Perusahaan (Studi Empiris Pada Emiten Properties & Real Estate Tahun 2019-2022) Manarul Hidayat; Triana Yuniati; Bambang Prayogo
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 4 (2024): December
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i4.366

Abstract

Tujuan penelitian ini yaitu untuk menguji dan menganalisis pengaruh pengungkapan corporate social responsibility, kualitas laba, dan risiko bisnis terhadap nilai perusahaan. Metode penelitian ini menggunakan metode penelitian kuantitatif, dengan jenis dan sumber data yaitu data sekunder. Populasi dan sampel penelitian ini adalah perusahaan properties & real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Teknik pengambilan sampel yang digunakan yaitu teknik purposive sampling dan menghasilkan sebanyak 58 sampel data diolah yang telah memenuhi kriteria. Metode analisis yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, uji regresi linear berganda serta uji hipotesis. Hasil penelitian ini menunjukkan secara parsial bahwa pengungkapan corporate social responsibility berpengaruh negatif terhadap nilai perusahaan, kualitas laba berpengaruh positif terhadap nilai perusahaan, dan risiko bisnis tidak berpengaruh terhadap nilai perusahaan, serta pengungkapan corporate social responsibility, kualitas laba, dan risiko bisnis berpengaruh secara simultan terhadap nilai perusahaan
PENGARUH MOTIVASI, SELF EFFICACY DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA JURUSAN AKUNTANSI UNTUK BERKARIR DI BIDANG PERPAJAKAN( STUDI KASUS PADA MAHASISWA UNIVERSITAS BHAYANGKARA JAKARTA RAYA ) Hanifah, Saefani Nur; Khasanah, Uswatun; Yuniati, Triana
SINERGI : Jurnal Riset Ilmiah Vol. 2 No. 2 (2025): SINERGI : Jurnal Riset Ilmiah, February 2025
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v2i2.854

Abstract

This research aims to analyze the influence of motivation, self-efficacy and labor market considerations on the interest of students majoring in accounting for a career in taxation (case study of students at Bhayangkara University, Greater Jakarta). This type of research is quantitative research, using a population of 236 accounting students who took part in the tax volunteer program and the technique used was probability sampling with a random sampling method based on the Slovin formula. The sample size was 70 after returning and sorting so that the data obtained was as large as 100 accounting student respondents who can be processed. The results of the research show that partially motivation, self-efficacy and job market considerations have a positive and significant influence on the interest of students majoring in accounting to pursue a career in taxation. Simultaneously, motivation, self-efficacy and job market considerations have a significant effect on accounting students' interest in pursuing a career in taxation
PENGARUH PENGETAHUAN PAJAK, SOSIALISASI PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR KABUPATEN BEKASI Muhammad Zaynuri; Uswatun Khasanah; Triana Yuniati
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 6 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i6.11409

Abstract

Pengaruh Pengetahuan Pajak, Sosialisasi Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Kabupaten Bekasi. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengetahuan pajak, sosialisasi pajak, dan sanksi pajak terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Bekasi . Metode penelitian yang digunakan adalah metode kuantitatif dengan data primer yang diperoleh melalui kuesioner. Sampel penelitian terdiri dari 100 wajib pajak kendaraan bermotor yang dipilih menggunakan metode tampling jenuh. Analisis data dilakukan dengan uji statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik, serta uji hipotesis. Hasil penelitian menunjukkan bahwa pengetahuan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak kendaraan bermotor. Sementara itu, sosialisasi pajak dan sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak. Namun, secara simultan, pengetahuan pajak, sosialisasi pajak, dan sanksi pajak berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Bekasi.
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PADA PENDAPATAN ASLI DAERAH TAHUN 2022 - 2023 DI PEMERINTAHAN KOTA BEKASI Apolonia Luto; Uswatun Khasanah; Triana Yuniati
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i8.11522

Abstract

Penelitian ini menganalisis efektivitas dan kontribusi Pajak Bumi dan Bangunan (PBB) terhadap Pendapatan Asli Daerah (PAD) Kota Bekasi tahun 2022-2023. Metode yang digunakan adalah pendekatan kuantitatif pada analisis deskriptif. Hasil penelitian menunjukkan jika efektivitas penerimaan PBB bervariasi, dengan kendala utama berupa rendahnya kesadaran wajib pajak dan tinggi tunggakan pajak. Meskipun kontribusi PBB terhadap PAD cukup signifikan, masih diperlukan optimalisasi kebijakan pajak untuk memberi peningkatan pada penerimaan daerah. Penelitian ini merekomendasikan peningkatan sosialisasi pajak dan perbaikan sistem pemungutan guna mendukung pembangunan daerah secara berkelanjutan.
Pengaruh Struktur Modal, Ukuran Perusahaan, dan Profitabilitas Terhadap Nilai Perusahaan : Studi Empiris pada Perusahaan Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Febrina Cahyaningtias; Uswatun Khasanah; Triana Yuniati
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.763

Abstract

This study aims to test and analyze the influence of capital structure, firm size, and profitability on firm value. This research employs a quantitative research method, with secondary data sourced from the annual financial statements of companies listed on the Indonesia Stock Exchange. The population and sample in this study are companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange during the 2019-2023 period. The sampling technique used is purposive sampling based on specific criteria, resulting in 160 samples. The analysis methods used are descriptive statistical tests, classical assumption tests, panel data regression analysis, and hypothesis testing. The results of this study show that: (1) capital structure does not affect firm value; (2) firm size does not affect firm value; (3) profitability has a positive and significant effect on firm value. These findings provide both theoretical and practical contributions to understanding the factors that influence firm value in the basic industry and chemical sector in Indonesia.
Pengaruh Struktur Kepemilikan, Debt Maturity, dan Kualitas Laporan Keuangan Terhadap Efisiensi Investasi Raisah Nur Hotimah; Uswatun Khasanah; Triana Yuniati
PPIMAN Pusat Publikasi Ilmu Manajemen Vol. 3 No. 2 (2025): April : Pusat Publikasi Ilmu Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/ppiman.v3i2.765

Abstract

This study aims to examine and analyze the influence of ownership structure, debt maturity, and financial reporting quality on investment efficiency in energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. This research employs a quantitative research method using secondary data obtained from the companies' annual financial statements. The population of this study consists of all energy sector companies listed on the Indonesia Stock Exchange during the specified period, with samples selected using a purposive sampling technique based on specific criteria, resulting in a total of 105 samples. The analytical methods used include descriptive statistical tests, classical assumption tests, and multiple linear regression analysis to test the hypotheses. The results of this study indicate that: (1) ownership structure, as measured by institutional ownership, has a positive and significant relationship with investment efficiency, while managerial ownership has no effect on investment efficiency; (2) debt maturity has a positive and significant relationship with investment efficiency; (3) financial reporting quality has no effect on investment efficiency. These findings provide theoretical and practical contributions to understanding the factors influencing investment efficiency in energy sector companies in Indonesia.
A Critical Study of the Minister of Youth and Sports Regulation No. 14 of 2024: Its Implications for Sport Governance in Indonesia Maidani; Triana Yuniati
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 4 (2024): December
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i4.430

Abstract

Sport governance is an important aspect in creating a transparent, accountable and effective sport management system. However, Indonesia still faces various challenges in its implementation, such as the lack of transparency, weak financial supervision, and government intervention in sports organizations. To address this, the government issued Minister of Youth and Sports Regulation No. 14 of 2024, which aims to improve the governance standards of performance sports organizations. This regulation emphasizes transparency and accountability, but it also raises controversy regarding the potential for government intervention in sports organizations, which is contrary to the principles of the Olympic Charter. This research aims to critically examine Permenpora No. 14 of 2024, by assessing its implications for sport governance in Indonesia and comparing it with regulations in the UK, Australia and China. Using a qualitative approach with policy analysis and case study methods, this research analyzes the content of the regulation, evaluates its conformity with international standards, and identifies implementation challenges. The results show that although the regulation aims to improve sport governance, its implementation faces obstacles in the form of excessive government intervention, limited resources at the organizational level, and potential conflicts with international sport governance principles. Compared to the UK and Australia's more incentive-based and independent oversight, Indonesia's regulatory model tends to resemble China's approach, which gives greater control to the government. Therefore, policy revisions are needed to ensure a balance between transparency, accountability and independence of sport organizations to create more effective and sustainable governance.
PERAN BIG DATA DALAM INTELLIGENCE BUSINESS PADA PERKEMBANGAN E-COMMERCE Setyawan, Ashraff Rizky; Fauzi, Achmad; Yuniati, Triana; Mutaqin, Annisa Zahra; Anggraini, Melani Putri; Mutazam, Zidan Hoerul; Virgiyanti, Juventiana Wahani; Muis, Afifah Faiza Kamilah
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 6 (2024): SENTRI : Jurnal Riset Ilmiah, Juni 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i6.2903

Abstract

Penelitian ini bertujuan untuk mengkaji peran Big Data pada Perkembangan Perusahaan E-Commerce dan strategi perusahaan dalam mengambil keputusan dengan mengandalkan Big Data. Metode yang digunakan dalam penelitian ini adalah kualitatif, yang bersumber dari buku literatur yang sinkron dengan teori-teori yang diteliti, dan juga menganalisis artikel-artikel ilmiah. Hasil penelitian ini menunjukkan bahwa keberadaan Big Data dalam industri e-commerce dengan memberikan wawasan berharga untuk mengoptimalkan strategi bisnis memberikan dampak positif baik bagi konsumen maupun perusahaan. Pemanfaatan Big Data memungkinkan perusahaan e-commerce untuk menganalisis perilaku konsumen, memberikan rekomendasi produk yang lebih personal, dan meningkatkan pengalaman belanja. Selain itu, Big Data juga membantu dalam optimasi strategi pemasaran, pengambilan keputusan terkait persediaan dan rantai pasokan, serta peramalan permintaan dan tren pasar. Meskipun terdapat tantangan seperti isu privasi, keamanan data, dan sumber daya yang terbatas, pemanfaatan Big Data dalam industri e-commerce secara keseluruhan memberikan dampak positif bagi perusahaan dan konsumen
Analisa Pengaruh Gaya Kepemimpinan dan Turnover Terhadap Kinerja Karyawan PT Gapeksindo Bergin Abisal Putra; Bintang Narpati; Wirawan Widjanarko; Triana Yuniati
IJESM Indonesian Journal of Economics and Strategic Management Vol. 3 No. 1 (2025): March
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v3i1.296

Abstract

Perusahaan dan karyawan memiliki hubungan saling membutuhkan. Perusahaan membutuhkan jasa karyawan untuk menjalankan usaha yang dijalankan perusahaan. Sedangkan karyawan membutuhkan perusahaan untuk mencari penghasilan. Kinerja Karyawan dipengaruhi salah satu diantaranya adalah gaya kepemimpinan dan turnover, tidak terkecuali fenomena pada PT Gapeksindo. Dari penjelasan tersebut penelitian ini diketahui hendak meneliti mengenai pengaruh gaya kepemimpnan dan turnover terhadap terhadap kinerja karyawan PT Gapeksindo. Penelitian ini menggunakan pendekatan kuantitatif, dengan analisa statistika multivariat. Hasil penelitian menunjukkan hasil pengujian secara parsial bahwa gaya kepemimpinan diketahui memiliki pengaruh signifikan terhadap variabel kinerja karyawan. Namun turnover tidak memiliki pengaruh terhadap variabel kinerja karyawan, Kemudian, hasil pengujian secara simultan, menunjukkan secara bersama-sama, gaya kepemimpinan dan turnover memiliki pengaruh terhadap kinerja karyawan.
Sport Governance And Indonesia's Sports Performance: Analysis Of Implementation And Implications Of Financial Scandal Cases Maidani, Maidani; Yuniati, Triana
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.8008

Abstract

Sport governance is a fundamental aspect of managing sport organizations that plays a role in ensuring transparency, accountability and effectiveness in resource management. However, in Indonesia, the implementation of sport governance still faces significant challenges, mainly related to financial scandals, weak oversight, and lack of transparency in the management of sports grants. This research aims to analyze the implementation of sport governance in Indonesia and its impact on national sport performance using qualitative methods based on documentation studies and case analysis. Data was collected from various secondary sources, including policy documents, audit reports, previous academic studies, as well as investigative media reports on financial scandals in sports organizations. The results show that weak oversight and transparency mechanisms have led to repeated cases of misuse of funds that negatively impact athlete development, sports infrastructure, and public trust in national sports institutions. Compared to countries such as the UK and Australia that have implemented independent audit systems and strict regulations in sport governance, Indonesia still faces challenges in building professional and sustainable sport governance. Therefore, reforms in sports governance are urgently needed, including strengthening regulations, implementing an independent audit system, and reducing conflicts of interest in the leadership of sports organizations, in order to improve the competitiveness and achievements of national sports at the international level
Co-Authors ACHMAD FAUZI Achmad Fauzi Achmad Fauzi Afifah Faiza Kamilah Muis Agustian Zen Aloysius Harry Mukti Aloysius Harry Mukti Amalia Putri, Rosa Anandita Arimbi Anggi Kirana Septiani Anggraini, Melani Putri Annisa Zahra Mutaqin Apolonia Luto Arimbi, Anandita Ashraff Rizky Setyawan Bambang Prayogo Bambang Prayogo, Bambang Bangar Hasioan Sianipar, Panata Banjarnahor, Erliana Bergin Abisal Putra Brigita Maharani Cahyadi Husadha Caska - 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 Fauziah, Risyah Febrina Cahyaningtias Fikri , Adi Wibowo Noor Fitri, Nur Laela Futriwati Hanifah, Saefani Nur 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 Maharani, Brigita Maidani, Maidani Manarul Hidayat Melani Putri Anggraini Mita Nurhidayah Muhammad Luthfi Muhammad Zaynuri Muis, Afifah Faiza Kamilah Musdalifah, Hani Mutaqin, Annisa Zahra Mutazam, Zidan Hoerul Nada Salsabila Narpati, Bintang Navanti, Dovina Novita Wahyu Setyawati Nurhidayah, Mita Nurrochmah, Putri Afrilia Okky Wahyu Amanda Panata Bangar Hasion Sianipar Pangaribuan, David Putra, Christophorus Indra Wahyu Putri, Rosa Amalia Rachmat Pramukty Raden Mohamad Herdian Bhakti Raisah Nur Hotimah Rianto, Muhammad Richo Ririn Dwi Astuti rofiana adawiyah Rohmawati, Afifah Rossa, Elia Sari, Widya Permata Selviana Dwiningsih Sembiring, Rinawati Septania Indriyanti Setyawan, Ashraff Rizky Sianipar , Panata Bangar Hasioan Sianipar, Panata Bangar Hasioan Srimarta Siburian 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 Yulianti Yulianti yuniar rahmawaati Zidan Hoerul Mutazam