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Pengaruh Sistem Akuntansi Pemerintah Daerah Terhadap Kualitas Laporan Keuangan Daerah pada Badan Pengelolaan Keuangan Aset Daerah (BPKAD) Pandeglang Verliani - Dasmaran; Tri - Yulaeli; - - Selfiani
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1082

Abstract

The purpose of this study was to determine the effect of the application of the Regional Government Accounting System on the Quality of Financial Reports. The research method used is a summative evaluation method, which is a method that emphasizes the effectiveness of the achievement of programs in the form of certain products, and the results of these studies can provide recommendations for future needs. The population in the study are all parts and sub-sections of the BPKAD Pandeglang Regency, and the sample in this study are employees who understand the Regional Government Accounting System totaling 94 people. The sampling technique uses saturated sampling. Recapitulation results from the overall indicators of the Regional Government Accounting System in BPKAD with a score of 85.63% indicate that the Regional Government Accounting System has been implemented very well. And the results of the recapitulation of the overall indicators of the Quality of Financial Statements with a score of 87.14%, this indicates that financial management in the Office of Financial and Asset Management of Pandeglang Regency is very good. The results of the study conclude that the Regional Government Accounting System (SAPD) has a positive and significant effect on the Quality of Financial Statements. Keywords: Regional Government Accounting System, Quality of Financial Statements
THE INFLUENCE OF WORK DISCIPLINE, WORK MOTIVATION, AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE Putri Hana Salsafila; Bintang Narpati; Murti Wijayanti; Tri Yulaeli
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 6 (2023): Desember
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i6.112

Abstract

This study aims to measure the Effect of Work Discipline, Work Motivation, and Work Environment on Employee Performance. The research method uses quantitative methods, where the objects used are employees at PT RJI. The number of samples used in this study was 100 respondents using non-probability sampling techniques (saturated sampling) and the data was processed using the SPSS program version 25 for windows. This study used primary data conducted by distributing questionnaires to PT RJI employees. Based on the results of the analysis conducted, it can be concluded that the variables of work discipline, work motivation, and work environment have a positive and significant effect on employee performance at PT RJI
DETERMINANTS OF TIMELINESS OF FINANCIAL REPORTING: AN EMPIRICAL STUDY ON PROPERTY AND REAL ESTATE ISSUERS IN INDONESIA Tri Yulaeli; Arry Eksandy; Riski Ulan Sari
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 9 (2025): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i9.859

Abstract

This study aims to analyze the influence of profitability, company age, and financial distress on the timeliness of the publication of audited financial statements in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The sample was determined by the purposive sampling method, so that 19 companies were obtained as research samples. The analysis method used was multiple linear regression with the help of EViews version 12 software. The results of the study show that partially, the variables of profitability and company age do not have a significant effect on the timeliness of financial report publication. On the other hand, financial distress has been proven to have a significant effect on the timeliness of the publication of audited financial statements. Simultaneously, the three independent variables have a significant effect on the dependent variables. A determination coefficient value (R²) of 0.81 indicates that 81% of the variation in the timeliness of financial statement publication can be explained by profitability, company age, and financial distress, while the remaining 19% is explained by other variables outside the model. These findings provide implications for company management and regulators in improving the transparency and accountability of financial reporting in the property and real estate sectors.
Factors Influencing of Tax Evasion: Tax Sanctions, Tax Understanding, and Love of Money. Putri, Yosi Ika; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Research Trend in Technology and Management Vol. 3 No. 3 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

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

Abstract

This research discusses how tax sanctions, tax understanding, and love of money influence taxpayers' perceptions of tax evasion. The results from the literature review indicate that the influence of these three factors is not always consistent. Tax sanctions can make people afraid to evade taxes if the law is enforced fairly, but they can also lead people to justify evasion if they feel the law is unjust. Tax understanding sometimes encourages compliance, but it can also be exploited to find legal loopholes. Meanwhile, love of money can tempt people to evade taxes for profit, but it can also make them compliant for fear of losing money due to sanctions. Therefore, the influence of these three factors heavily depends on the situation and the values held by each individual
Factors Effect Vehicle Taxpayer Compliance with Income Level as a Moderating Variable Rahmawati, Siska Aprilia; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Research Trend in Technology and Management Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i1.100

Abstract

This study discusses how tax knowledge and taxpayer awareness effect taxpayer compliance, considering income level as a moderating factor. The results from the literature review indicate that the influence of these two factors is highly significant in affecting compliance. Tax knowledge can enhance taxpayers' understanding of their obligations, thereby encouraging compliance. On the other hand, taxpayer consciousness can make individuals more responsible in fulfilling their tax obligations. However, income level serves as a moderating factor that effect the relationship between tax knowledge, taxpayer awareness, and taxpayer compliance. Therefore, these findings provide important insights for future research in the field of tax compliance.
The Influence of Oversight, Anti-Fraud Strategies, and Sharia Compliance Audits on Preventive Fraud Efforts (Issuers in the Islamic Financial Institutions Sector on the Indonesia Stock Exchange for the Period 2019-2023) Hafizh, Muhammad Maulana; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Research Trend in Technology and Management Vol. 3 No. 3 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i3.101

Abstract

This study analyzes the effect of Supervision, Anti-fraud Strategy, and Sharia Compliance Audit on Preventive Fraud Efforts. The research population includes issuers in the Islamic Financial Institutions sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2023 period. By using purposive sampling technique, 42 samples were obtained consisting of 8 issuers for six years. Secondary data is obtained from financial reports, sustainability reports, corporate governance reports, and annual reports of issuers. Analysis using Descriptive Statistical techniques, Classical Assumption Test, Hypothesis Test, and Determination Coefficient Test with the help of the Eviews 13 application. The results showed that Supervision has no effect on Preventive Fraud Efforts. Conversely, the Anti-fraud Strategy, and Sharia Compliance Audit have a positive effect on Preventive Fraud Efforts. Simultaneously, Supervision, Anti-fraud Strategy, and Sharia Compliance Audit affect Preventive Fraud Efforts.
Factors that affect the value of a company with profitability as moderation Mukuan, Arthur; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Betty; Puspaningrum, Endah
Research Trend in Technology and Management Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i1.104

Abstract

This study aims to look at the influence of managerial ownership and audit committees on the value of the Company with profitability as a moderation variable. This research uses Software Eviews 12. The analysis methods used were panel data regression test, thirst test, langarange multiplier test, determination coefficient test (adjuster R2), and hypothesis test. This study aims to formulate a hypothesis that will guide future research in this field. In compiling this literature review article, the approach used is the library research method, with sources obtained from online platforms such as Google Scholar, Mendeley, and various other academic databases. The results of this literature review highlight the influence of managerial ownership and audit committees on company value, with profitability acting as a moderation variable. The results of this study show that managerial ownership has no effect on the Company's value, the audit committee has a negative effect on the Company's value, and profitability is not able to moderate managerial ownership and the audit committee on the company's value.
Faktor-Faktor Yang Mempengaruhi Current Ratio, Debt Equity Ratio, Debt Asset Ratio, dan Perputaran Modal Kerja Terhadap Return On Asset Vina Ramadhianti; Wafiyyah Septiwidya; Juwainah Juwainah; Avriliani Dwi Septiana; Tri Yulaeli
Jurnal Publikasi Ilmu Manajemen Vol. 2 No. 3 (2023): September: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v2i3.2223

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research serves to strengthen the theory and phenomenon of interrelationships or influences return on assets. This article reviews the factors that influence the current ratio, debt equity ratio, and debt asset ratio an introductory literature study on Financial Management. This research aims to analyze the factors that influence the disclosure of Return on Assets namely: current ratio, debt equity ratio, debt-asset ratio, and working capital turnover. Sample selected by using purposive sampling method and samples that meet the criteria. Study This study uses the classical assumption test, model feasibility test, multiple regression analysis and statistical tests. These results indicate that the variable current ratio and debt equity ratio have an effect on return on assets, while the debt-asset ratio and working capital turnover variables are not shows the effect on the return on assets.
Faktor-faktor yang mempengaruhi Nilai Waktu Uang: Future Value, Present Value, dan Annuity Lasmarina Suci Oktavia; Lyra Aldina; Nurdiyanto Nurdiyanto; Mutia Fahrati; Tri Yulaeli
Jurnal Publikasi Ilmu Manajemen Vol. 2 No. 3 (2023): September: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v2i3.2224

Abstract

In the economy money is very important, the economy itself is the activity of managing finances and capital in order to make ends meet. In conventional economics, the term or concept of Time Value of Money is known, which simply means that money has value for the future. This concept is very useful in planning in the future. Apart from that, this concept is also often used in financial management when making decisions such as investing. on an asset and determine the source of loan funds, then understanding the time value of money is very crucial. This article reviews the factors that influence the time value of money, namely: future value, present value, annuity, and amortized loans, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Future value affects the time value of money; 2) Present value affects the time value of money; and 3) Annuity affects the time value of money.
The Effect of Managerial Ownership, Institutional Ownership and Corporate Social Responsibility (CSR) on Corporate Financial Performance in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange Wardani, Tiara Kusuma; Nurbaiti, Beti; Ningrum, Endah Prawesti; Nuryati, Tutty; Yulaeli, Tri
TECHNOVATE: Journal of Information Technology and Strategic Innovation Management Vol. 2 No. 3 (2025): July 2025
Publisher : PT.KARYA GEMAH RIPAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52432/technovate.2.3.2025.132-140

Abstract

This research aims to examine the influence of managerial ownership, institutional ownership and corporate social responsibility (CSR) on financial performance. The population in this research are all Property and Real Estate Issuer Companies Listed on the Indonesia Stock Exchange for the 2021 - 2023 Period. The variables used in this research are Managerial Ownership, Institutional Ownership and Corporate Social Responsibility (CSR) as the dependent variable and Financial Performance as the variable independent. The sampling technique used was the purposive sampling method and a total of 146 company samples were obtained. The analytical methods used are Descriptive Statistical Analysis, Classical Assumptions, Multiple Linear Analysis and Hypothesis Testing. The results of this research show that partially Managerial Ownership has a negative effect on Financial Performance, Institutional Ownership has a negative effect on Financial Performance and Corporate Social Responsibility (CSR) has no effect on Financial Performance. The research results simultaneously show that Managerial Ownership, Institutional Ownership and Corporate Social Responsibility (CSR) influence the Company's Financial Performance.
Co-Authors - - Selfiani Adira Oktaviani Tita Nurjanah Aep Saefullah Agatha Maharani Yulaeli Ahmad Fadli Ajeng Putri Wahyuningtyas Alpandi Adharyanto Amalia Mustika Aryafu'adi Amor Marundha Anditha Wanda Salsabila Anwar, Bunga Aprilia Salsabilla Anwar, Muhamad Cikhal Arda, Devid Putra Ari Rahmawan Arumi, Mira Aurelia Maritza, Erlin Avivah Shafa Nada Avriliani Dwi Septiana Avriliani Dwi Septianay Ayu Permata Sari Ayu Sastro, Indah Azhara, Yarika Belantika Sheren Aurorita Beti Nurbaiti Cantika Ramadina PD Della Puspita Denisa Salsabila Viyanis Dewi Puspaningtyas Dewi, Atika Somantri Dina Erliana Dinanti, Dara dinda salsabila Dwikora Harjo Eka Lala Sari Eka Lala Sari Endah Prewesti Ningrum Erka Azaza Adellia Fenny Zyahwa Fitriana Fitriana Gisca Dwi Desriyunia Hafizh, Muhammad Maulana Hendi Prihanto Hermanto Jusuf Moestopo Idel Eprianto Indah Puspita Sari Jasmine Jasmine Juwainah Juwainah Kartika Wulandhari Khalisa Fahira Kukuh Bhagaskara Lasmarina Suci Oktavia Lathifah Zahra,, Harsa Lyra Aldina Muhammad Reza Adi Nugroho Mukuan, Arthur Mutia Fahrati Nabilah Rafifah Khairunnisa Nada Salsabila Narpati, Bintang Natalia Titik Wiyani Naveli, Navia Nehemia Apriyani Panjaitan Ningrum, Aisyah Eka Ningrum, Endah Prawesti Nova Lia Situmorang Nurbaiti, Beti Nurbaiti, Betti Nurbaiti, Betty Nurdiyanto Nurdiyanto Nuryati, Tutty Pratiwi Nila Sari Prawesti, Endah Purba, Lidia Margaretta Puspaningrum, Endah Putri Hana Salsafila Putri, Sela Dwi Putri, Yosi Ika Rachmat Pramukty Rahmawati Indah Lestari Rahmawati, Siska Aprilia Raisa Raisa Ramadhani Nurfitria Ramdhani Ahmad Fariz Putra Setiawan Sabilah Ayu Adinda Yani Salsabila, Naila Shafa Sari, Riski Ulan Selfiani Selfiani Sheyla Ayu Andini Sumarno Manrejo Sundari, Iska Ayu Syamsudin Syamsudin Tambun, Olga Resia Dame Tania Zahra Yogananda Tri Widyastuti Triyani Ismayadi tutty nurhayati uswatun khasanah Verliani Dasmaran Vina Ramaadhianti Vina Ramadhianti Wafiyyah Septiwidya Wardani, Tiara Kusuma Wijayanti, Murti Wiwin Aini Syifa