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All Journal JURNAL SISTEM INFORMASI BISNIS Jurnal Muara Ilmu Ekonomi dan Bisnis Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Trilogi Accounting & Business Research E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Jurnal Pemberdayaan Ekonomi Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Debora Debora
Trisakti School Of Management
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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FAKTOR–FAKTOR YANG BERPENGARUH TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR DI BEI Filicia Devina Kurniawan; Debora Debora
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 1 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.981 KB) | DOI: 10.31326/tabr.v1i1.1243

Abstract

The purpose of this study was to obtain empirical evidence about the factors that affect earnings management in manufacturing companies. The independent variables used in this study are Firm Size, Audit committee, Leverage, Independent Board of Commissioners, Return On Asset, Managerial Ownership, and Institutional Ownership. The sample obtained in this study used manufacturing companies listed on the Indonesia Stock Exchange (IDX) for 3 years in the period 2017 - 2019. There are 38 companies that meet the criteria by using purposive sampling method and multiple regression analysis for hypothesis testing. The results show that the variables of Firm Size, Audit Committee, Leverage, Independent Board of Commissioners, Retun On Asset, Managerial Ownership, and Institutional Ownership have no effect on earnings management.
Pelatihan Accurate Untuk Meningkatkan Kompetensi Guru Dan Siswa Di SMK Pelita IV Fanny Anggraeni; Debora Debora; Nuno Sutrisno
Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Vol 2, No 3 (2022): September
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/dikmas.2.3.1009-1014.2022

Abstract

Perkembangan teknologi yang semakin maju dan kebutuhan untuk menyajikan laporan keuangan dengan cepat dan akurat mendorong para guru dan siswa SMK akuntansi untuk memiliki pengetahuan dan kompetensi yang memadai mengenai penggunaan software accurate. Software accurate merupakan software akuntansi, yang dapat digunakan untuk berbagai jenis transaksi di perusahaan jasa, dagang, maupun manufaktur. Penggunaan software accurate dapat memudahkan pengguna dalam menyusun laporan keuangan dan menyajikannya tepat waktu. Kondisi ini mendorong dosen-dosen di Trisakti School of Management untuk melakukan kegiatan pengabdian masyarakat dengan memberikan pelatihan accurate bagi guru dan siswa di SMK Pelita IV, Jakarta. Program pengabdian ini dilaksanakan selama dua hari secara daring. Kegiatan pelatihan ini dimulai dengan pengenalan terhadap software accurate, cara melakukan pengaturan di dalam accurate, mengerjakan berbagai transaksi dengan accurate, dan menganalisa laporan keuangan. Tujuan dari kegiatan pengabdian ini adalah untuk membantu serta membekali guru dan siswa SMK Pelita IV dalam memahami dan mengoperasikan fitur-fitur dalam software accurate sehingga dapat meningkatkan kemampuan dan kompetensi guru dan siswa. Hasil dari pengabdian masyarakat ini adalah bertambahnya pemahaman, kemampuan, dan kompetensi peserta pelatihan terkait penggunaan software accurate, sehingga dapat membantu guru dan siswa dalam proses pembelajaran di sekolah serta menjadi bekal untuk memasuki dunia kerja nanti.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA DEBORA DEBORA
E-Jurnal Akuntansi TSM Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.561 KB)

Abstract

The purpose of this research was to test the effect of Financial Performance to firm value of banking firm that listed at Indonesian Stock Exchange in the period of 2009-2013 either partially or simultaneously. This research used 95 samples from 19 firms in 5 years. The method used is panel data regression analysis with Generalized Method of Moments using EViews 7. This research using CAMEL analysis to assess the financial performance and using Price to Book Value to assess the firm value. From CAMEL analysis defined financial performance by using Loan to Deposit Ratio, Net Interest Margin, Return on Assets, Non Performing Loan, Net Profit Margin, and Capital Adequacy Ratio. The results showed that Loan to Deposit Ratio, Net Interest Margin, and Return on Assets partially has significant influence on the Price to Book Value,whether Non Performing Loan, Net Profit Margin, and Capital Adequacy Ratio partially has no significant influence on the Price to Book Value.
FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN MANUFAKTUR DI BEI SHERLLY TJOKRO; Debora Debora
E-Jurnal Akuntansi TSM Vol 1 No 3 (2021): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.503 KB)

Abstract

The purpose of this study is to provide empirical evidence that profit and loss, audit opinion, size KAP, audit committee, firm size, profitability, solvency have an effect on audit report lag. This study uses data taken from manufacturing companies that are consistently listed on the Indonesia Stock Exchange during the period 2017 to 2019. Sampling uses the purposive sampling method. The sample of this study amounted to 300 companies that meet the criteria. This study uses multiple regression analysis. The result of this research show that variable auditor’s opinion, profitability had negative influence toward audit report lag, while variable profit and loss, size of KAP, audit committe, firm size and solvency had no influence toward audit report lag.
Pendampingan Pelatihan Software Akuntansi Accurate dalam Membantu Guru & Siswa-Siswi Smk untuk Meningkatkan Kompetensi dan Profesionalisme Paulina Sutrisno; Debora Debora; Nicken Destriana; Ariesta T.K.P.S. Putri; Aan Marlinah; Novia Wijaya; Widyawati Lekok
Jurnal Pemberdayaan Ekonomi Vol. 2 No. 1 (2023): Februari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v2i1.716

Abstract

Purpose: The purpose of this service activity is to equip and assist vocational teachers and students in understanding and being able to operate various features in accurate accounting software related to accounting transactions which are expected to improve the skills of using accounting software for teachers and students. Method: The training method includes an introduction session on accurate accounting software, simulation of the use of accurate accounting software, discussion of journals and financial reports accompanied by questions and answers by vocational teachers and students. Results: Accurate accounting software training went well and smoothly even though it was carried out online, but the enthusiasm of the participants was still intertwined with the many questions asked to the trainers. Conclusions: With this training, it is hoped that it will improve the competence and professionalism of vocational teachers and students in using accurate accounting software which is widely used in companies in Indonesia to produce accounting information that is useful in decision making.
NEGATIVE PUBLIC TRUST ON POLITICAL CONNECTION: TESTING ON THE EFFECT OF ACCOUNTING CONSERVATISM ON EARNINGS QUALITY Astrid Rudyanto; Julisar; Debora
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 7 No. 1 (2023): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v7i1.23299

Abstract

Koneksi politik dipandang sebagai jalan pintas untuk mendapatkan legitimasi. Hal itu, dengan demikian, menurunkan kepercayaan publik terhadap koneksi politik. Sebagai pengaruh konservatisme akuntansi terhadap kualitas laba didasarkan pada kepercayaan publik. Makalah ini berpendapat bahwa kepercayaan publik dalam koneksi politik dapat menurunkan pengaruh konservatisme akuntansi terhadap kualitas laba. Dengan menggunakan data panel dari 88 perusahaan manufaktur yang terdaftar secara konsisten di Bursa Efek Indonesia dari tahun 2016 hingga 2018, makalah ini menemukan bahwa konservatisme akuntansi berpengaruh positif terhadap kualitas laba dan koneksi politik menurunkan pengaruh positif konservatisme akuntansi terhadap kualitas laba. Hasilnya menegaskan bahwa publik memiliki persepsi negatif terhadap perusahaan yang terhubung secara politik. Persepsi negatif ini mengaburkan sinyal positif dari praktik konservatisme akuntansi.   Political connection is seen as a shortcut to get legitimacy. It, thus, decreases public trust on political connection. As the effect of accounting conservatism on earnings quality is based on public trust. This paper argued that public trust in political connection could decrease the effect of accounting conservatism on earnings quality. Using panel data of 88 manufacturing companies that are listed consistently on Indonesia Stock Exchange from 2016 to 2018, this paper found that accounting conservatism had positive effect on earnings quality and political connection decreased the positive effect of accounting conservatism on earnings quality. The result confirmed that public had negative perception over politically connected firms. This negative perception obscured the positive signal from accounting conservatism practice.
Magang HR Recruitment pada PT. Mitra Adi Perkasa Sherly Febiyanti; Annisa Kanti; Debora Debora; Dicky Supriatna
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol 1 No 2 (2022): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v1i2.1898

Abstract

The Merdeka Internship Program organized by the Ministry of Education, Culture, Research and Technology aims to increase students' knowledge and experience in the world of professional work. This Merdeka Internship Program is carried out at Active MAP Adiperkasa/Active MAP with HR Recruitment position. MAP Active (PT MAP Active Adiperkasa Tbk) is a retailer engaged in sports products and is a subsidiary of PT Mitra Adiperkasa Tbk (MAP). The brands managed by this company like Fitflop, Docmart, Skechers, New Balance, ALDO etc.The work done during the Merdeka Internship Program is to carry out the the end-to-end recruitment process. As for other work, such as helping project walk-in interviews which have been carried out 3 times during the internship. The Merdeka Internship Program is fully offline program so that we can learn many things directly and can be used as provisions to enter the world of work.The result of this internship program is to add new knowledge and experience that cannot be obtained from studying in college and also working professionally. In addition, hard skills and soft skills are also very well honed.
PENGARUH FRAUD PENTAGON THEORY DAN FAKTOR LAINNYA YANG MEWAKILI TERHADAP KECURANGAN LAPORAN KEUANGAN Tandy, Jessica Amanda; Debora, Debora
E-Jurnal Akuntansi TSM Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i3.2682

Abstract

This research aims to obtain empirical evidence of the influence of factors that can affect fraudulent financial reporting using fraud pentagon. The independent variables used in this research consisting external pressure, effective monitoring, rationalization, capability, arrogance, financial targets, financial stability, and nature of industry. The population of this research are consumer cyclicals dan non-cyclicals listed on the IDX (Indonesia Stock Exchange) during 2020-2022. The sample of this research is selected by using purposive sampling, so that the sample obtained is 177 samples. The data collection method is the quantitative method using secondary data. The analysis technique used is logistic regression analysis with SPSS Version 25.0. The results show that external pressure, effective monitoring, rationalization, and arrogance has an effect on the probability of fraudulent financial reporting. In contrast, capability, financial targets, financial stability, and nature of industry have no impact on fraudulent financial reporting.  
The Impact of The Utilization of Electronic Payment Moderated by Financial Technology Innovation on Financial Technology Payment in Indonesia Surjadi, Julisar; Supriatna, Dicky; Debora, Debora
Jurnal Sistem Informasi Bisnis Vol 15, No 1 (2025): Volume 15 Number 1 Year 2025
Publisher : Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/vol15iss1pp52-59

Abstract

Information technology is currently developing rapidly and covers many aspects of people's lives. The development of information technology also includes in the financial sector. The development of information technology in the financial sector is referred to as Financial Technology. The purpose of this study was to test and analyze The Utilization of Electronic Payment moderated by Financial Technology Innovation on Financial Technology Payment in Indonesia. The theories used in this study are the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT), Electronic Payment, Financial Technology, Diffusion of Innovation Theory, and Financial Technology Payment. Diffusion of Innovation (DOI) Theory in 1962, making it one of the earliest social science theories. A theory known as "diffusion of innovations" aims to explain how, why, and how quickly new concepts and technologies proliferate. Everett Rogers made the theory more widely known in his 1962 book Diffusion of Innovations. The research method used in this research is quantitative methods with primary data obtained from distributing questionnaires using Google Form. The data were collected from 316 respondents. The questionnaire was structured using a Likert Scale of 1-5 (Strongly Disagree - Strongly Agree). The research data were analyzed using the Structural Equation Model (SEM) with WarpPLS7. The results showed that The Utilization of Electonic Payment accepted with P Value < 0.01 to Financial Technology Payment in Indonesia. The Information Technology Innovation variable can act as a moderating variable between The Utilization Electronic Payment and Financial Technology Payment  in Indonesia with P Value = 0.01
THE EFFECT OF FIRM’S PROFITABILITY, AND OTHER FACTORS ON TAX AVOIDANCE KHALISHAH DUTA; DEBORA DEBORA
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 5 No. 1 (2025): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v5i1.2887

Abstract

The purpose of this research is to gather empirical evidence on the effect of firm profitability, firm size, firm leverage, institutional ownership, financial distress capital intensity, audit quality, CEO tenure on tax avoidance. The population used for this research are all manufacturing companies listed in the Indonesia Stock Exchange (IDX) over three-year period from 2021-2023. The sample was selected using multiple regression and purposive sampling method with the total 195 data collected. The result of this research showed capital intensity have positive effect on tax avoidance. Other independent variables such as firm profitability, firm size, firm leverage, institutional ownership, financial distress, audit quality, and ceo tenure have no effect on tax avoidance.
Co-Authors AAN MARLINAH Annisa Kanti Ariesta T.K.P.S. Putri DESTRIANA, NICKEN Fanny Anggraeni Filicia Devina Kurniawan KHALISHAH DUTA Novia Wijaya NUNO SUTRISNO RUDYANTO, ASTRID SHERLLY TJOKRO Sherly Febiyanti SUPRIATNA, DICKY Surjadi, Julisar Sutrisno, Paulina Tandy, Jessica Amanda Widyawati Lekok