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All Journal Budimas : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Edukasia: Jurnal Pendidikan dan Pembelajaran Trilogi Accounting & Business Research Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat Jurnal Manajemen dan Bisnis International Journal of Multidisciplinary Sciences and Arts Jurnal Riset Manajemen dan Bisnis STREAMING Business Journal Jurnal Pengabdian Masyarakat Mentari
Efendri
Fakultas Ekonomi Dan Bisnis, Universitas Trilogi, Jakarta, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH KEPEMILIKAN MANAJERIAL DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Ulhaq, Afifah Dhia; Efendri, Efendri
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.2080

Abstract

The study aims to examine the effect of managerial ownership and corporate social responsibility of tax avoidance with independent commissioners as a moderation variable. The sample used in this research was 276 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sample selection technique uses purposive sampling and the data used is secondary data obtained from the Indonesian Stock Exchange (BEI). Data analysis uses Multiple Linear Regression analysis. Based on the research results, it proves that Managerial Ownership and Corporate Social Responsibility influence Tax Avoidance. The moderating variable Independent Commissioner is unable to moderate the influence of Managerial Ownership on Tax Avoidance, while the Independent Commissioner moderates the influence of Corporate Social Responsibility on Tax Avoidance.Keywords: Managerial Ownership, Corporate Social Responsibility, Independent Commissioners, Tax Avoidance
Academic Fraud Dalam Perkuliahan Daring Ditinjau Dari Teori Fraud Gone Dan Konformitas Kelompok Sebagai Pemoderasi Siti Nursa'adah; Efendri
EDUKASIA: Jurnal Pendidikan dan Pembelajaran Vol. 3 No. 3 (2022): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v3i3.198

Abstract

This study aimed to examine the effect of the GONE fraud theory with conformity of group as a moderating variable on academic fraud in students on the online learning system during the pandemic of covid-19. The content of the analysis showed student’s perceptions at a University in Jakarta regarding internal and external factors that encouraged academic fraud. The total of samples in this study were 300 students. The data is a primary data obtained from questionnaires. The results showed that greed, opportunity, and exposure had a positive and significant effect on academic fraud for students, while need had no relation with academic fraud for students. The analysis of the moderating variable was able to show that group conformity was categorized as a moderating predictor.
Pengaruh Tekanan, Kesempatan, Rasionalisasi dan Kemampuan terhadap Academic Fraud pada Mahasiswa (Studi Kasus Mahasiswa Universitas Trilogi) Adinda Resty Reshita; Efendri Efendri
EDUKASIA: Jurnal Pendidikan dan Pembelajaran Vol. 4 No. 2 (2023): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v4i2.352

Abstract

This study aims to analyze respondents' perceptions about the influence of pressure, opportunity, rationalization and ability on academic fraud on Trilogy university students. The population is determined based on certain criteria totaling 1,205 people (respondents). From this population, the sample was calculated using the Slovin formula which resulted in a sample of 303 people who were randomly selected. Data processing uses Partial Least Square (PLS) with the WarpPls application. The results of the study concluded that pressure (P-Value 0.461) and opportunity (P-Value 0.076) had no partial effect on academic cheating, while rationalization (P-Value <0.001) and ability (P-Value <0.001) had a partially significant effect against academic cheating.
Pengaruh Tekanan dan Kesempatan dengan Identitas Moral Sebagai Pemoderasi Terhadap Perbuatan Menyontek Efendri Efendri; Ludwina Harahap
EDUKASIA: Jurnal Pendidikan dan Pembelajaran Vol. 5 No. 1 (2024): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v5i1.717

Abstract

This research aims to analyze the influence of pressure and opportunities on cheating which is moderated by moral identity. The number of active students at the time this research was conducted in May 2020 was 2,218 people who made up the population. From this population, samples are taken that meet certain criteria (purposive sampling). The number of samples selected was 395 people. From the data obtained and then processed using the warpPls 8 application, the results showed that the variables pressure (X1) and opportunity (X2) had a significant effect on fraud (Y) with p_values ​​of <0.01 and <0.01 respectively. The moral identity variable (Z) significantly strengthens the relationship between the pressure (X1) and opportunity (X2) variables with cheating (Y) with each p-value <0.01. The moral identity variable (Z) does not significantly influence the cheating variable (Y) with a p_value of 0.06. The moral identity variable (Z) functions as a pure moderating variable.
Internal Control Of Multi-Purpose Credit Granting: Case Study Of Bank Xyz In Indonesia Dwi Widyawati, Luluk; Efendri, Efendri; Harahap, Ludwina
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 2 (2025): International Journal of Multidisciplinary Sciences and Arts, Article April 202
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i2.5786

Abstract

This research aims to analyze internal control in the provision of Multi-Purpose Credit (KSM) at Bank XYZ Branch XX. The primary focus of this study is to understand how control activities can minimize credit risk faced by the bank. Credit risk refers to the potential loss incurred by lenders due to borrowers failing to meet their obligations as per the agreed terms. In this context, effective internal control is crucial to ensure that all aspects of credit provision are carried out accurately and properly. Control activities encompass a series of procedures and policies designed to manage credit risk, including application processes, document review, risk assessment, credit approval, and periodic monitoring of credit after disbursement. Multi-Purpose Credit is an unsecured product offered to permanent employees with a maximum loan limit of IDR 1,500,000,000 and a maximum tenor of 15 years. This study also explores the actions taken by the bank against employees who violate SOPs in the provision of KSM. By utilizing qualitative analysis methods, this research is expected to provide deeper insights into the effectiveness of internal control in credit provision, as well as recommendations for improving the existing control systems. The findings of this research are anticipated to serve as a reference for the bank in enhancing the quality of credit control and reducing potential risks in the future.
Academic Fraud Dalam Perkuliahan Daring Ditinjau Dari Teori Fraud Gone Dan Konformitas Kelompok Sebagai Pemoderasi Nursa'adah, Siti; Efendri
EDUKASIA Jurnal Pendidikan dan Pembelajaran Vol. 3 No. 3 (2022): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v3i3.198

Abstract

This study aimed to examine the effect of the GONE fraud theory with conformity of group as a moderating variable on academic fraud in students on the online learning system during the pandemic of covid-19. The content of the analysis showed student’s perceptions at a University in Jakarta regarding internal and external factors that encouraged academic fraud. The total of samples in this study were 300 students. The data is a primary data obtained from questionnaires. The results showed that greed, opportunity, and exposure had a positive and significant effect on academic fraud for students, while need had no relation with academic fraud for students. The analysis of the moderating variable was able to show that group conformity was categorized as a moderating predictor.
Pengaruh Tekanan, Kesempatan, Rasionalisasi dan Kemampuan terhadap Academic Fraud pada Mahasiswa (Studi Kasus Mahasiswa Universitas Trilogi) Reshita, Adinda Resty; Efendri, Efendri
EDUKASIA Jurnal Pendidikan dan Pembelajaran Vol. 4 No. 2 (2023): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v4i2.352

Abstract

This study aims to analyze respondents' perceptions about the influence of pressure, opportunity, rationalization and ability on academic fraud on Trilogy university students. The population is determined based on certain criteria totaling 1,205 people (respondents). From this population, the sample was calculated using the Slovin formula which resulted in a sample of 303 people who were randomly selected. Data processing uses Partial Least Square (PLS) with the WarpPls application. The results of the study concluded that pressure (P-Value 0.461) and opportunity (P-Value 0.076) had no partial effect on academic cheating, while rationalization (P-Value <0.001) and ability (P-Value <0.001) had a partially significant effect against academic cheating.
Pengaruh Tekanan dan Kesempatan dengan Identitas Moral Sebagai Pemoderasi Terhadap Perbuatan Menyontek Efendri, Efendri; Harahap, Ludwina
EDUKASIA Jurnal Pendidikan dan Pembelajaran Vol. 5 No. 1 (2024): Edukasia: Jurnal Pendidikan dan Pembelajaran
Publisher : LP. Ma'arif Janggan Magetan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62775/edukasia.v5i1.717

Abstract

This research aims to analyze the influence of pressure and opportunities on cheating which is moderated by moral identity. The number of active students at the time this research was conducted in May 2020 was 2,218 people who made up the population. From this population, samples are taken that meet certain criteria (purposive sampling). The number of samples selected was 395 people. From the data obtained and then processed using the warpPls 8 application, the results showed that the variables pressure (X1) and opportunity (X2) had a significant effect on fraud (Y) with p_values ​​of <0.01 and <0.01 respectively. The moral identity variable (Z) significantly strengthens the relationship between the pressure (X1) and opportunity (X2) variables with cheating (Y) with each p-value <0.01. The moral identity variable (Z) does not significantly influence the cheating variable (Y) with a p_value of 0.06. The moral identity variable (Z) functions as a pure moderating variable.
Pengaruh SPIP, Motivasi Kerja, Dan Sistem Manajemen Iuran Terintegrasi (Simanis) Sebagai Pemoderasi Terhadap Kinerja PTT Telecollecting BPJS Kesehatan Zahra, Nurkamila; Efendri, Efendri
STREAMING Vol. 3 No. 2 (2024): STREAMING Business Journal
Publisher : Research and Community Service UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/streaming.v3i2.4393

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Pengendalian Intern Pemerintah (SPIP), Motivasi Kerja, dan tambahan variabel moderasi yaitu Sistem Manajemen Iuran Terintegrasi (SIMANIS) terhadap Kinerja Pegawai Tidak Tetap (PTT) Telecollecting. Metode penelitian yang digunakan adalah penelitian kuantitatif yang menggunakan IBM SPSS 26.0 Statistic For Windows 10 dengan menggunakan analisis regresi berganda dengan melakukan pengujian koefisien determinasi, uji t, dan uji F. Lalu, uji regresi moderasi dengan membandingkan nilai koefisien determinasi sebelum dan sesudah adanya variabel moderasi. Data yang digunakan adalah data primer dari hasil kuesioner yang diisi oleh 202 responden yaitu PTT Telecollecting dan data primer dari hasil wawancara dengan PTT Telecollecting dan Peserta BPJS Kesehatan. Hasil penelitian ini menunjukkan bahwa Sistem Pengendalian Intern Pemerintah (SPIP) dan Motivasi Kerja secara parsial berpengaruh positif dan signifikan terhadap Kinerja PTT Telecollecting. Lalu, SIMANIS mampu memperkuat pengaruh variabel SPIP dan Motivasi Kerja terhadap Kinerja PTT Telecollecting. Motivasi Kerja, PTT Telecollecting, SIMANIS, SPIP, Kinerja
Co-Authors Adinda Resty Reshita Dahlia, Lely Dwi Widyawati, Luluk Dwiningsih, Nurhidayati Evi Sulastri Farina, Khoirina Harahap, Ludwina Kanto, Dwi Sunu Kisman, Zainul Murdiana Murdiana Nursa'adah, Siti Rachmawati, Nurul Aisyah Reshita, Adinda Resty Siti Nursa'adah Ulhaq, Afifah Dhia Zahra, Nurkamila