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All Journal DINAMIKA DOTCOM Measurement : Jurnal Akuntansi Jurnal Manajemen Dirgantara INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Adbis : Jurnal Administrasi dan Bisnis Jurnal ABM Mengabdi Jurnal Pengabdian kepada Masyarakat Akuntansi Bisnis & Manajemen (ABM) Jurnal of Applied Business and Banking (JABB) Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Community Diversity and Engagement Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Masyarakat Bangsa Jurnal Pengabdian Sosial Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Pengabdian Kepada Masyarakat
Triana Murtiningtyas
STIE Malangkucecwara Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture 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 Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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PERAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI ANTARA TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN Triana Murtiningtyas; Moh. Syadeli; Korintya Dewitami Budhiarta
Jurnal Manajemen Dirgantara Vol 15 No 2 (2022): Jurnal Manajemen Dirgantara, Desember 2022
Publisher : Sekolah Tinggi Teknologi Kedirgantaraan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56521/manajemen-dirgantara.v15i2.770

Abstract

Penerimaan pajak terdapat konflik antara negara dan Penelitian ini bertujuan untuk menguji peran good corporate governance sebagai pemoderasi antara tax avoidance terhadap nilai perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 45 perusahaan high profile yang terdaftar di Bursa Efek Indonesia tahun 2018. Hipotesis dalam penelitian ini diuji menggunakan SPSS. Dalam penelitian ini variabel tax avoidance diukur dengan CETR, variabel nilai perusahaan diukur dengan Tobin’s Q dan variabel good corporate governance diukur dengan kepemilikan manajerial dan kepemilikan institusional. Hasil penelitian menunjukkan bahwa 1) Tax avoidance tidak berpengaruh terhadap nilai perusahaan 2) Kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan 3) Kepemilikan institusional tidak berpengaruh terhadap nilai perusahaan 4) Kepemilikan manajerial mampu memoderasi pengaruh antara tax avoidance terhadap nilai perusahaan 5) Kepemilikan institusional mampu memoderasi pengaruh antara tax avoidance terhadap nilai perusahaan.
PENGARUH KECERDASAN INTELEKTUAL (IQ) , KECERDASAN EMOSIONAL (EQ), KECERDASAN SPIRITUAL (SQ) DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI PEDESAAN (Studi Pada Kantor Ds.Wonotoro Kec.Sukapura,Kab.Probilinggo) Ali Lating; Triana Murtiningtyas; Sonia Beatrice Laurenza
Adbis: Jurnal Administrasi dan Bisnis Vol 16, No 2 (2022): JURNAL ADMINISTRASI DAN BISNIS 2022
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v16i2.158

Abstract

Tujuan penelitian ini yaitu guna menganalisis korelasi antara IQ, EQ, SQ dengan kinerja pegawai melalui motivasi kerjanya Sebanyak 81 pegawai sebagai populasi dan ditetapkan sebagai sampel yang diobservasi menggunakan kuesioner. Hipotesis dilakukan pengujian secara statistik dengan metode Path Analysis menggunakan program SPSS Statistic 21 Hasil pengujian tersebut diperoleh bahwa : terdapat korelasi yang positif dan subtansial antara IQ, EQ, dan SQ dengan kinerja pegawai maupun motivasi kerja pegawai secara parsial maupun secara bersamaan. Terakhir, terdapat korelasi yang positif dan subtansial antara IQ, EQ, dan SQ dengan kinerja pegawai melalui motivasi kerja.
PENGARUH UU HPP TENTANG PERUBAHAN TARIF PAJAK PENGHASILAN UMKM DAN EFEKTIVITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM Triana Murtiningtyas; Fanisya Rahmalia Damayanti; Edi Sudiarto
Jurnal Manajemen Dirgantara Vol 16 No 1 (2023): Jurnal Manajemen Dirgantara, Juli 2023
Publisher : Sekolah Tinggi Teknologi Kedirgantaraan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56521/manajemen-dirgantara.v16i1.921

Abstract

Penelitian ini bertujuan untuk menguji pengaruh penerapan UU HPP tentang perubahan tarif pajak penghasilan umkm dan efektivitas sistem perpajakan terhadap kepatuhan wajib pajak umkm pada wajib pajak UMKM makanan olahan yang ada di Kabupaten Blitar. Teknik pengambilan sampel dan penentuan jumlah sampel yaitu menggunakan rumus slovin yang kemudian diperoleh sebanyak 99 sampel. Pengumpulan data dilakukan dengan menyebar kuesioner kepada responden. Metode analisis yang digunakan adalah uji outer model, uji inner model, dan uji hipotesis yang dilakukakn menggunakan software smart pls 3.0. Hasil penelitian ini menunjukkan bahwa penerapan UU HPP tentang perubahan tarif pajak penghasilan umkm memiliki pengaruh positif signifikan terhadap kepatuhan wajib pajak umkm, dan efektivitas sistem perpajakan juga berpengaruh positif signifikan terhadap kepatuhan wajib pajak umkm.
PENGARUH RELIGIUSITAS DAN KEADILAN PERPAJAKAN TERHADAP PERSEPSI TAX EVASION MAHASISWA DENGAN PEMAHAMAN PAJAK SEBAGAI VARIABEL INTERVENING Muhammad Samsu Dzuqa; Triana Murtiningtyas
INSPIRASI : JURNAL ILMU-ILMU SOSIAL Vol 20, No 1 (2023): 2 Juni 2023
Publisher : UNIVERSITAS PGRI TULUNGAGUNG

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Abstract

AbstractThis study aims to determine the effect of religiosity and tax justice on the perception of tax evasion of STIE Malangkuçeçwara students with an understanding of tax as an intervening variable. This research is a type of causality research with a quantitative approach. Collecting data in this study through a questionnaire. The sampling technique used proposive sampling in order to obtain 101 research samples. The analytical method used in this research is descriptive analysis and test the outer, inner model. The results of this study indicate that religiosity and tax understanding influence perceptions of tax evasion and tax understanding can intervene religiosity and tax justice on tax evasion perceptions of STIE Malangkuçeçwara students, while tax justice does not affect tax evasion perceptions of STIE Malangkuçeçwara students. Keywords: Religiosity, Tax Justice, Tax Understanding, Tax Evasion   AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh religiusitas dan keadilan perpajakan terhadap persepsi tax evasion mahasiswa STIE Malangkuçeçwara dengan pemahaman pajak sebagai variabel intervening. Penelitian ini merupakan jenis penelitian kausalitas dengan pendekatan kuantitatif. Pengumpulan data dalam penelitian ini melalui kuesioner. Teknik pengambilan sampel menggunakan proposive sampling sehingga diperoleh 101 sampel penelitian. Metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif dan uji outer, inner model. Hasil penelitian ini menunjukkan bahwa religiusitas dan pemahaman pajak berpengaruh terhadap persepsi tax evasion serta pemahaman pajak dapat mengintervening religiusitas dan keadilan perpajakan terhadap persepsi tax evasion mahasiswa STIE Malangkuçeçwara, sedangkan keadilan perpajakan tidak berpengaruh terhadap persepsi tax evasion mahasiswa STIE Malangkuçeçwara
MODERATING EFFECT OF FIRM SIZE ON FIRM VALUE WITH INVESTMENT OPPORTUNITY SET AND INTELLECTUAL CAPITAL AS ANTECEDENT VARIABLES Puspita, Dyah Aruning; Murtiningtyas, Triana; Saradewi, Luh Winda Pramita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 5 No 3 (2021): Edisi September - Desember 2021
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v5i3.1725

Abstract

This study purposes to analysis the influence of relationship between investment opportunity set and intellectual capital toward firm value and use firm size as a moderating variable. The sample involves 50 companies which the requirement in the high profile company category listed on the Indonesia Stock Exchange in 2017-2019. This research uses SEM PLS in testing the hypothesis. The investment opportunity set variable is measured using MB/VE, VAIC is used to assess intellectual capital, Tobin's Q is used to measure company value, and total assets is used to measure firm size. Investment opportunity has an effect on firm value, intellectual capital has an effect on firm value, firm size can moderate the influence of investment opportunity set on firm value, and firm size has no effect on the relationship between intellectual capital and firm value, according to the findings of the study.
PEMBINAAN DAN PENDAMPINGAN KAMPOENG KAJOE TANGAN HERITAGE MALANG Dwi Nita Aryani; Nunung Nurastuti Utami; Setyawan Setyawan; Ali Lating; Triana Murtiningtyas
Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 1 (2020): JURNAL PENGABDIAN KEPADA MASYARAKAT 2020
Publisher : P3M Politeknik Negeri Malang

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Abstract

illage in the Kauman area, Kec. Klojen, Malang City, is known as Kampoeng Kajoe Tangan (KJT) heritage because it has many ancient and unique buildings, but currently it is not widely known to the public. The KJT must be managed by a solid team of administrators in order to provide added value to the village and its citizens. Visits and interviews with the management team were carried out to see the atmosphere of the village in the past and to find out the role of the management team. So far, the division of tasks and responsibilities within the team has become a problem, resulting in overlapping, resulting in ineffective implementation of plans and activities. Lack of promotion because it does not have a marketing department causes less exposure of buildings that can be visited. Making job descriptions and adding a marketing section, encourages more effective work, more attractive promotions so that they can be better known and attract the public
PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP PROFITABILITAS Muhammad Soedarman; Ilham Mochtar; Triana Murtiningtyas
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 2 (2023): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i2.5783

Abstract

This research aims to examine the influence of Good Corporate Governance and leverage on profitability. In this research, the Good Corporate Governance variable is measured by the board of directors, independent commissioners and audit committee, while the leverage variable is measured by the Debt to Equity Ratio (DER). This type of research is quantitative research because it uses an approach that emphasizes data analysis. The sampling technique used a purposive sampling method, namely the researcher determined the sample based on predetermined criteria and obtained a sample of 186 data from 62 companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The analytical methods used are descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results show that the audit committee has no effect on profitability, independent commissioners have a positive and significant effect on profitability, the board of directors has a positive and significant effect on profitability, and leverage has a positive and significant effect on profitability
Meningkatkan Laba Melalui Networking Aryani, Dwi Nita; Bunyamin, Bunyamin; Kadarusman, Kadarusman; Nurastuti, Nunung; Lating, Ali; Tjahjani, Fera; Hariadi, Sugeng; Zuchroh, Imama; Munfaqiroh, Siti; Setiawan, Setiawan; Murtiningtyas, Triana
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 2 No. 1 (2023): Jurnal Pengabdian Masyarakata dan Riset Pendidikan Volume 2 Nomor 1 Tahun 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v2i1.76

Abstract

One of the company's goals is to increase profits. To increase profits can be done through increasing network relations (Networking). This community service is intended to provide insight into the importance of establishing networking so that business profits increase. Participants were given training and practice establishing relationships for 1 day. There were 20 MSME owners in Kampoeng Kajoetangan Malang who participated, then divided into 4 groups. Each group practices how to build relationships. From the training, the participants increased their knowledge and knew how to do or establish relationships. There are many ways to improve networking, namely attending training, attending exhibitions, social media, joining the community.
KESADARAN DAN KEPATUHAN WAJIB PAJAK PADA UNIT USAHA KECIL DAN MENENGAH (STUDI PUSTAKA) Murtiningtyas, Triana; Baehaqi, Aldino Reza; Andiani, Lidia
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 6 No. 1 (2024): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v6i1.6621

Abstract

Pajak memiliki peranan penting dalam kehidupan bernegara khususnya dalam pelaksanaan pembangunan. Salah satu bentuk penerimaan pajak dari sektor UMKM yang kini juga mendominasi dalam perekonomian Indonesia. Sejalan dengan meningkatnya UMKM, namun kesadaran dan kepatuhan dalam membayar pajak masih tergolong rendah. Penyebab rendahnya kesadaran seperti rasa ketidakpuasan masyarakat terhadap pelayanan publik, ketidakmerataan pembangunan infrastruktur, dan kasus korupsi oleh pejabat tinggi yang masih dikatakan banyak. Pemerintah saat ini telah memberikan fasilitas kemudahan membayar pajaka melalui website, namun sebagian pelaku usaha kurang pemahaman terhadap teknologi. Maka dari itu perlu dilakukannya strategi yang dapat meningkatkan kesadaran pelaku usaha dalam membayar pajak diantaranya sosialisasi tentang perpajakan memperbarui sistem pelayanan pajak dan membuat kebijakan atau sanksi bagi pelaku UMKM yang tidak mentaati pembayaran pajak.
ANALISIS AKUNTANSI PERSEDIAAN DAGANG BERDASARKAN PSAK No. 14 Sa'adah, Lailatus; Mayasaroh, Siti; Murtiningtyas, Triana
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 6 No. 2 (2024): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v6i2.7184

Abstract

The purpose of this research is to determine the suitability of the application of Accounting Standards regulated in PSAK No. 14 with the company. The type of research used in this research is comparative qualitative descriptive research with three stages, namely (a) interviews, (b) observations and (c) documents. The results of this research show that when recording inventory the company uses a perpetual system, meaning that every transaction that occurs is recorded in a journal. The inventory valuation method uses FIFO (First In First Out), which is a method of recording according to the goods entered first, then those goods will be used or issued or sold first. The company has presented inventory information in financial reports, namely in the balance sheet and profit and loss report, so it can be concluded that the implementation of inventory accounting in the company is in accordance with PSAK no. 14.
Co-Authors Ali Lating Andiani, Lidia Baehaqi, Aldino Reza Bunyamin Bunyamin Bunyamin Bunyamin Didik Priyo Sugiharto Dwi Nita Aryani Dwi Nita Aryani Dyah Aruning Puspita Edi Sudiarto Elisabeth Cylvia Goba Fernandez Evangeline, Eunike Fanisya Rahmalia Damayanti Fera Tj Fera Tjahjani Gatot Sujono Hariadi, Sugeng Ilham Mochtar Imama Zuchroh Isabella Yora Cristina Kadarusman . Korintya Dewitami Budhiarta Lating, Noval Ali Lidia Andiani Luh Winda Pramita Saradewi Mayasaroh, Siti Moh. Syadeli Mohamad Soedarman Muhammad Samsu Dzuqa Muhammad Soedarman Nunung Nurastuti Utami Nunung Nurastuti, Nunung Pratiwi, Devindra Vanny Ramadhan, Deny Pramudya Rini Maryuni Sa'adah, Lailatus Saradewi, Luh Winda Pramita Sa’adah, Lailatus Setiawan Setiawan Setyawan Setyawan Setyawan, Setyawan Siti Munfaqiroh Sonia Beatrice Laurenza Sri Indrawati Sugeng Hariadi Tjahjani, Fera Utami, Nunung Nurastuti