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All Journal Jurnal Ekonomi Trisakti Media Riset Akuntansi Auditing & Informasi Jurnal Indonesia Sosial Sains EBID:Ekonomi Bisnis Digital
Harti Budi Yanti
Fakultas Ekonomi dan Bisnis Universitas Trisakti
Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Physics Social Sciences

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PENGARUH KOLEKTIBILITAS, LIKUIDITAS, DAN DANA PIHAK KETIGA TERHADAP PROFITABILITAS DENGAN RESTRUKTURISASI KREDIT SEBAGAI VARIABEL MODERASI DI SEKTOR PERBANKAN Michael Akbar Nuh Rohman; Harti Budi Yanti
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.15004

Abstract

Di industri perbankan, penelitian ini bertujuan untuk mengetahui pengaruh kolektibilitas, likuiditas, dan dana pihak ketiga terhadap profitabilitas dengan restrukturisasi kredit sebagai elemen moderasi. Untuk memperoleh data sekunder, digunakan laporan keuangan tahun 2019 hingga 2021 yang dianalisis menggunakan eviews 9 secara triwulanan. Analisis deskriptif adalah teknik analisis yang digunakan. Analisis regresi, uji asumsi tradisional, dan uji f dan t untuk mengevaluasi hipotesis semuanya termasuk dalam analisis data. Temuan penelitian ini menunjukkan bahwa (1) Profitabilitas Bank dipengaruhi secara negatif dan signifikan oleh Kolektabilitas. (2) Profitabilitas Bank secara signifikan dan parsial dipengaruhi oleh likuiditas. (3) Dana Pihak Ketiga tampaknya memiliki dampak yang menguntungkan sebagian. (4) Restrukturisasi kredit mengurangi dampak negatif kolektibilitas terhadap profitabilitas bank. (5) Restrukturisasi Kredit mengurangi pengaruh menguntungkan Likuiditas terhadap Profitabilitas Bank. (6) Restrukturisasi kredit mengurangi efek menguntungkan dana pihak ketiga terhadap profitabilitas bank.
PENDIDIKAN AKUNTANSI FORENSIK DAN INVESTIGASI PENIPUAN Hasna Hanifah; Harti Budi Yanti
EBID: Ekonomi Bisnis Digital Vol 1, No 1 (2023): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i1.170

Abstract

The high number of fraud casesthat have occurred in Indonesia, both in the financial and public sectors, has caused a lot of harm to the people of Indonesia, and is also a concern for the global world. The high cases  of  fraud  require  forensic  accountants  who  are  reliable  in  their  fields,  including  in  investigating fraud that occurs in a company/organization in Indonesia. This study describes several formulations of the  problem,  including  whether  forensic  accounting  affects  the  performance  of  the  forensic  auditor, whether  the  ability  offraud  investigations  affects  the  performance  of  the  forensic  auditor,  and  finally whether  the  experience  of  knowledge  and  skills  of  forensic  investigation.  This  research  has  important roles and implications for readers, especially for auditors, forensic accountants, and fraud investigators. The type of data collection technique used by researchers is primary data by distributing questionnaires to S1 Accounting students who are actively registered at universities in Indonesia. The results obtained in  this  study  are  that  Forensic  Accounting  Education  as  well  as  Fraud  Investigation  has  an  effect  on Forensic  Auditor  Performance.  The  researcher  recommends  to  future  researchers  to  implement  and develop the results of this study so that the results of this study are better.
PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM (STUDI PADA UMKM KECAMATAN KALIDERES) Atikah Hijriyanah; Harti Budi Yanti
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.216

Abstract

The aim of this research is to study how the level of education, accounting knowledge, and use of information technology affect the quality of financial reports of small and medium enterprises (MSMEs). This research involved 460 MSMEs in Kalideres, and 40 respondents were selected as data samples. This research was conducted using quantitative methods. The IBM SPSS Statistics 25 application is a program used to analyze data. The research results show that the quality of financial reports is not influenced by the level of education; On the contrary, accounting knowledge using information technology has a positive effect on the quality of financial reports.
PENGARUH PERILAKU KEUANGAN, LITERASI KEUANGAN, DAN PENDAPATAN TERHADAP PERENCANAAN KEUANGAN PRIBADI Atika Sari; Harti Budi Yanti
EBID: Ekonomi Bisnis Digital Vol 1, No 1 (2023): Juli
Publisher : STMIK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i1.172

Abstract

Starting from the pandemic to rising prices for basic commodities, this creates financial problems and requires  individuals  to  make  financial  planning.  Researchers  made  this  study  with  the  aim  of examining  the  effect  of  Financial  Behavior,  Financial  Literacy,  and  Income  on  Personal  Financial Planning.  The  researcher  uses  primary  data  collection  techniques,  in  which  the  respondents  to  this study are undergraduate students who are already earning in Jakarta. The results of this study are that Financial  Literacy  has  a  positive  effect  on  Personal  Financial  Planning.  Meanwhile,  financial behavior  and  income  have  no  effect  on  personal  financial  planning.  The  researcher  recommends  for further research to further develop the research by adding samples and variables to further refine the research.
Co-Authors Atika Sari Atikah Hijriyanah Cherishta Agusta Cherishta Agusta Deliza Henny Emma Saur Nauli Sipayung Hasna Hanifah Inez Karina Syahputri Inez Karina Syahputri Michael Akbar Nuh Rohman Michael Akbar Nuh Rohman Poppy Novela Poppy Novela Yana Mustika Yoana Aulia Putri