Articles
<![CDATA[Pengaruh Intelectual Capital terhadap Penerapan Corporate Governance ]]>
<![CDATA[Tri Wahyudi]]>;
<![CDATA[Gita Puspita]]>
<![CDATA[ Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jrat.v13i1.8037
<![CDATA[This research aims to determine the effect of intellectual capital on the implementation of corporate governance. The object of this research is a Sharia Commercial Bank in Indonesia and registered at Bank Indonesia in the period 2011-2016. The number of samples is determined based on the criteria (purposive sampling), so 57 ( fifty seven ) samples which have met the criteria. The analysis technique used is simple linear regression analysis. Based on the results of simple linear regression analysis with a significance level of 5% so that it shows the results of research namely that there is an influence of intellectual capital on the application of corporate governance in Islamic Commercial Banks in Indonesia.]]>
<![CDATA[INTELLECTUAL CAPITAL, PROFIT SHARING RATIO, DAN CORPORATE GOVERNANCE PADA BANK UMUM SYARIAH DI INDONESIA ]]>
<![CDATA[Tri Wahyudi]]>
<![CDATA[ Tirtayasa Ekonomika Vol 14, No 2 (2019) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jte.v14i2.6363
<![CDATA[This research is meant to analyze the influence of intellectual capital to the profit sharing ratio (PSR) of Syariah Commercial Banks with corporate governance as the intervening variable. The population is Syariah Commercial Banks which are listed in Bank Indonesia in 2011-2016 periods which is done by using the financial statement data which has been obtained by using purposive sampling and based on the determined criteria, so 57 (fifty seven) samples which have met the criteria. The analysis technique has been done by using multiple linear regressions analysis and path analysis. Based on the result of multiple linear regressions analysis and path analysis with its significance rate is 5% so that the result of this research shows that: 1) intellectual capital has not influence to the profit sharing ratio (PSR), 2) intellectual capital has influence to the profit sharing ratio (PSR) with corporate governance as intervening variable.]]>
<![CDATA[THE THE EFFECT OF POST TSUNAMI HOTEL TAX RECEIVING AND PARKING TAX ON ORIGINAL LOCAL REVENUE (PAD) PANDEGLANG REGENCY PERIOD 2015-2019 ]]>
<![CDATA[Refi Pratiwi]]>;
<![CDATA[Tri Wahyudi]]>
<![CDATA[ JURNAL MANAJEMEN DAN BISNIS Vol 10 No 2 (2021): JURNAL MANAJEMEN DAN BISNIS (TERBIT DESEMBER 2021) ]]>
Publisher : <![CDATA[LPPM Press STIE Indragiri Rengat ]]>
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DOI: 10.34006/jmbi.v10i2.297
<![CDATA[The Pandeglang Regency Local Tax Service (BP2D), which is in accordance with its authority as the coordinator of hotel tax collection and parking tax, is one of the Local Revenues. One indicator that reflects the independence and success of a region is the receipt of Original Local Revenue (PAD). The purpose of this study was to determine the effect of hotel tax receipts on Original Local Revenue (PAD), to assess the impact of parking tax receipts on Original Local Revenue (PAD), and to determine the effect of hotel tax receipts and parking taxes simultaneously on Original Local Revenue (PAD). ) at Pandeglang Regency 2015-2019. This research was designed using a quantitative research approach. The data collection technique used was secondary data. The research was conducted at The Pandeglang Regency Local Tax Service Agency (BP2D). The sample of this research is the 2015-2019 Pandeglang Regency budget report. The results of this study are hypothesis 1 there is no effect of hotel tax receipts on Original Local Revenue (PAD), hypothesis 2 there is no effect of parking tax receipts on Original Local Revenue (PAD), and hypothesis 3 does not influence hotel tax receipts and parking taxes simultaneously on Original Local Revenue (PAD) at Pandeglang Regency 2015-2019.]]>
<![CDATA[Zakat dan Intellectual Capital Pada Bank Umum Syariah di Indonesia ]]>
<![CDATA[Tri Wahyudi]]>;
<![CDATA[Erlina Sari Pohan]]>;
<![CDATA[Neneng Sri Suprihatin]]>
<![CDATA[ Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[FEB Universitas Sultan Ageng Tirtayasa ]]>
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DOI: 10.35448/jiec.v4i2.9845
<![CDATA[his study aims to analyze the performance ratio of zakat (ZPR), intellectual capital in Islamic Commercial Banks. The population period used is from 2011-2016. The sampling technique was purposive sampling and there were 57 (fiftyseven) samples that met the criteria. The analysis technique uses simple linear regression analysis. The results include intellectual capital has an influence on the zakat performance ratio (ZPR) in Islamic Commercial Banks in Indonesia.]]>
<![CDATA[Modal Intelektual (Intellectual Capital) dan Nilai Perusahaan Pada Industri Manufaktur ]]>
<![CDATA[Gita Puspita]]>;
<![CDATA[Tri Wahyudi]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 2 (2021): Article Research Volume 5 Number 2, Agustus 2021 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v5i2.471
<![CDATA[Information about company value and intellectual capital is important information to be known by investors. This research aimed to find out the influence of intellectual capital against the value of the company's of manufacturing companies listed on the Indonesia stock exchange year 2014 – 2017. This type of research is quantitative research. This population includes all manufacturing companies listed on the Indonesia stock exchange and obtained samples of as many as 17 companies. Based on the results of research, partially Value Added Capital Employed (VACA) and Value Added Intellectual Coefficient (VAIC) have an effect on company value (Tobin's Q). Value Added Human Capital (VAHU) and Value Added Structural Capital (STVA) have no effect on company value (Tobin's Q). Based on the suitability test of Value Added Capital Employed (VACA) models, Value Added Human Capital (VAHU), Value Added Structural Capital (STVA), and Intellectual Capital were proxied by Value Added Intellectual Coefficient (VAIC) simultaneously has an effect on Company Value (Tobin's Q). From the result of this research, investors in order to make intellectual capital as a consideration before making investment decisions because better company value will show better growth prospects so as to provide prosperity for investors and shareholders.]]>
<![CDATA[ANALISIS PAJAK HOTEL DAN PAJAK PARKIR PADA PENDAPATAN ASLI DAERAH KABUPATEN PANDEGLANG SEBELUM DAN SESUDAH TSUNAMI SELAT SUNDA ]]>
<![CDATA[Tri Wahyudi]]>
<![CDATA[ JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 7, No 2 (2021) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sultan Agung ]]>
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DOI: 10.37403/financial.v7i2.263
<![CDATA[Pajak Daerah adalah bagian dari sumber Pendapatan Asli Daerah (PAD) dan merupakan tolok ukur bagi penilaian kemandirian di suatu pemerintah daerah. Dalam rangka meningkatkan Pajak Daerah Kabupaten Pandeglang, sumber-sumber penerimaan daerah harus bisa dioptimalkan. Pajak Hotel dan Pajak Parkir termasuk kedalam Pajak Daerah. Kabupaten Pandeglang memiliki keunikan potensi daerah terutama terhadap 2 (dua) kondisi/ keadaan yang pernah terjadi di daerah Kabupaten Pandeglang yaitu sebelum dan sesudah tsunami selat sunda (22 Desember 2018). Tujuan dari penelitian ini adalah untuk mengetahui kontribusi Pajak Hotel dan Pajak Parkir terhadap Pajak Daerah serta untuk mengetahui pergerakan naik atau turunnya pajak-pajak tersebut dengan cara membandingkan antara target/perencanaan dan realisasi penerimaan pajak di tahun 2015 s.d. 2019. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan metode pengumpulan, pengolahan, dan penganalisisan data. Hasil penelitian yang diperoleh diantaranya 1) Terdapat penurunan kontribusi Pajak Hotel terhadap realisasi Pajak Daerah sebelum dan sesudah terjadi bencana tsunami selat sunda meskipun masih mencapai target atas Pajak Hotel disetiap tahunnya. 2) Kontribusi realisasi atas Pajak Parkir terhadap Pajak Daerah sebelum dan sesudah terjadi bencana tsunami selat sunda cenderung sama, meskipun mengalami peningkatan atas Pajak Parkir ditahun 2019 (setelah bencana tsunami) berbanding lurus dengan target penerimaan atas Pajak Parkir di setiap tahunnya.Kata Kunci: Pajak Daerah, Pajak Hotel, Pajak Parkir]]>
<![CDATA[Manajemen Kas Berbasis Virtual Account Pada PT PLN (Persero) UPP Pembangkit Jawa Bagian Barat ]]>
<![CDATA[Tri Wahyudi]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 2 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang ]]>
Publisher : <![CDATA[Universitas Pamulang ]]>
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DOI: 10.32493/jiaup.v9i2.12333
<![CDATA[The company's operational activities can run optimally if cash is managed properly. In the cash of PT PLN (Persero) UPP Pembangkit Jawa Barat there is petty cash which is used to finance the company's operational activities of small value. The purpose of this study was to determine petty cash management based on the virtual account system at PT PLN (Persero) Unit Pelaksana Proyek (UPP) Pembangkit Jawa Bagian Barat so that it could see the cash management process more effectively and efficiently. This research is descriptive in nature, namely research by describing the condition of the company based on actual conditions. From the results of this study, it was found that PT PLN (Persero) Unit Pelaksana Proyek (UPP) Pembangkit Jawa Bagian Barat uses a cash management system with the Imprest system by determining the petty cash value that has been determined per week by PT PLN (Persero) Unit Induk Pembangunan (UIP) Jawa Bagian Barat. Petty cash is taken using an ATM card media which can only be withdrawn for petty cash during working hours and days. Cash management through virtual accounts really helps the cash management process in real time and minimizes idle cash.]]>
<![CDATA[Accounts Receivable Information System at PT. Latinusa, Tbk ]]>
<![CDATA[Tri Wahyudi]]>;
<![CDATA[Kurniasih Dwi Astuti]]>;
<![CDATA[Intan Putri Kinasih]]>
<![CDATA[ Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 4 (2022): April 2022 ]]>
Publisher : <![CDATA[PT. EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/jabter.v1i4.82
<![CDATA[The purpose of this research is to determine the suitability of accounts receivable accounting information at PT. Latinusa Tbk. The method used in writing this final assignment is descriptive method. This writing uses primary data and secondary data obtained from PT. Latinusa Tbk. Data sources come from field studies and literature. How to collect data through observation, interviews and documentation collected from PT. Latinusa Tbk. Based on the results of industry internships obtained in the field, account receivable accounting information system at PT. Latinusa Tbk, is in accordance with the theory.]]>
<![CDATA[Getting to Know Products and Online Marketing Business Actors in Desa Labuan ]]>
<![CDATA[Tri Wahyudi]]>;
<![CDATA[Arif Alfian]]>;
<![CDATA[Irfan Dwi Nurcahya]]>;
<![CDATA[Naufal Dzaky Irawan]]>;
<![CDATA[Anggadita Tri Firdaus]]>;
<![CDATA[Bagas Febriansyah]]>;
<![CDATA[Elisabeth Marbun]]>;
<![CDATA[Retno Dwi Rizkiana]]>;
<![CDATA[Novanka Ramadhanti]]>;
<![CDATA[Hary Yunisa]]>;
<![CDATA[Siti Padia Hijriyana]]>;
<![CDATA[Tiara Junita]]>;
<![CDATA[Euis Rahmawati]]>;
<![CDATA[Anggi Ardini]]>;
<![CDATA[Dine Ayu Fachrunnisa]]>;
<![CDATA[Tiara Rahmi]]>;
<![CDATA[Alya Rihhadatul Aisy]]>;
<![CDATA[Eltia Hernaeni Milatia]]>;
<![CDATA[Ahmad Salman Alfarisi]]>;
<![CDATA[Vitaloka Dwi Maharani]]>;
<![CDATA[Muhammad Hafizh Mubarak]]>;
<![CDATA[Siti Rohayati]]>
<![CDATA[ MOVE: Journal of Community Service and Engagement Vol. 1 No. 4 (2022): March 2022 ]]>
Publisher : <![CDATA[EQUATOR SINAR AKADEMIA ]]>
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DOI: 10.54408/move.v1i4.44
<![CDATA[Knowing the product and product marketing is an important part of a trading business. Desa Labuan with the majority of the population as traders needs to know the importance of knowing products and doing marketing, especially online marketing. The implementation of this activity is carried out with the stages of survey, socialization, presentation of survey results and discussion and mentoring. The result of this activity is that business actors are introduced to products and their marketing as well as the importance of making the uniqueness of a product so that it creates enthusiasm for consumers and so that business actors can survive in the existing market competition.]]>
<![CDATA[PENYUSUNAN LAPORAN KEUANGAN UMKM BERBASIS SAK EMKM ]]>
<![CDATA[Dabella Yunia]]>;
<![CDATA[Galih Fajar Muttaqin]]>;
<![CDATA[Windu Mulyasari]]>;
<![CDATA[Kurniasih Dwi Astuti]]>;
<![CDATA[Nana Nofianti]]>;
<![CDATA[Tri Wahyudi]]>;
<![CDATA[Muhammad Nawawi]]>;
<![CDATA[Chandra Prasadhita]]>
<![CDATA[ Jurnal Warta Desa (JWD) Vol. 3 No. 2 (2021): Jurnal Warta Desa (JWD) ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Masyarakat Universitas Mataram ]]>
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DOI: 10.29303/jwd.v3i2.133
<![CDATA[The preparation of financial reports which has been seen as a difficult thing for Micro, Small and Medium Enterprises (MSMEs). The proposed community service program is a community service program that aims to provide easy solutions for Micro, Small, and Medium Enterprises in Banten Province in preparing financial reports. As a form of community service, community service was held with the theme "Workshop on the Preparation of MSME Financial Reports based on SAK EMKM". The workshop will be conducted in the form of presentation of basic accounting material and presentation of SAK EMKM.]]>
