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All Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Abdi Masyarakat Multidisiplin Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS JAATB Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Lembah Dewi Andini
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Economics, Econometrics & Finance Social Sciences

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DIKLAT PEMBUATAN LAPORAN KEUANGAN BAGI PELAKU USAHA INFORMAL (PEDAGANG KAKI LIMA) SE-KOTA BEKASI Lembah Dewi Andini; R. Taufik Hidayat; Keri Boru Hotang
 Jurnal Abdi Masyarakat Multidisiplin Vol. 1 No. 3 (2022): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v1i3.322

Abstract

Sekolah Tinggi Ilmu Ekonomi Tri Bhakti bekerjasama dengan Dinas Koperasi Usaha Kecil dan Menengah Kota Bekasi yang bertujuan untuk memberikan pengetahuan dan pentingnya penyusunan pelaporan keuangan sederhana. Kegiatan ini dilakukan pada tanggal 25-26 Juli 2022 di Graha Hartika Wulansari Kota Bekasi. Metode yang digunakan dalam PKM ini meliputi ceramah mengenai pengetahuan tentang pembuatan laporan keuangan dan motivasi pembuatan laporan keuangan, toturial dengan melakukan pelatihan dari kasus-kasus yang ditemuai sehari serta penggolongannya dan diskusi mengenai permaslahan yang dihadapi dalam pembuatan laporan keuangan. PKM ini diharapakan dapat memberikan pemahaman mengenai pentingnya laporan keuangan untuk kelangsungan hidup pelaku PKL dan digunakan sebagai dasar pengambilan keputusan yang efektif dan efisien.
PENGARUH KEPEMILIKAN ASING, POLITICAL COST, KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP KINERJA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA Lembah Dewi Andini; Yusuf Faisal; Sabam Hutajulu; Ryan Handika Purba
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 4 No 2 (2022): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/tribisnis.v4i2.228

Abstract

penelitian yang dilakukan adalah untuk mengetahui serta memperoleh bukti mengenai pengaruh kepemilikan asing, political cost, kinerja lingkungan, dan pengungkapan lingkungan terhadap yaitu kinerja perusahaan. Populasi yang digunakan dalam penelitian ini yaitu perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. penelitian ini menghasilkan bahwa variabel kepemilikan asing dan pengungkapan lingkungan berpengaruh positif terhadap kinerja perusahaan, namun variabel political cost dan kinerja lingkungan tidak berpengaruh terhadap kinerja perusahaan. Penelitian ini dilakukan guna mendapatkan bukti dan menjadi pertimbangan untuk investor dalam menanamkan modalnya dengan memilih perusahaan sesuai dengan pertimbangan yang matang dengan memperhatikan informasi perusahan baik dari laporan keuangan maupun tanggung jawab perusahaan terhadap lingkungannya.
THE INFLUENCE OF INTERNAL CONTROL SYSTEMS, HUMAN RESOURCE COMPETENCE, AND USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL REPORTS Searly Alviola; Yusuf Faisal; Lembah Dewi Andini
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1220

Abstract

This research aims to determine the internal control system, human resource competence, and the use of information technology on the quality of financial reports. Respondents in this study totaled 150 respondents consisting of employees of PT. Vantsing International Group as many as 50 respondents and employees of PT. X as many as 100 respondents. Researchers use comparative causal research, to determine the influence of one or more independent variables on the dependent variable. Researchers used PLS SEM version 3.0 statistical software. The results of this research found that the internal control system has a positive and statistically significant effect on the quality of financial reports, as well as human resource competence has a positive and statistically significant effect on the quality of financial reports, and also the use of information technology has a positive and statistically significant effect on quality. financial statements. This research focuses on the quality of financial reports of a private company, where the majority of previous research has examined the quality of financial reports in the government environment.
Pengaruh Profitabilitas, Kinerja Keuangan, Struktur Modal Terhadap Harga Saham Syariah Mohammad Derry Yalbuk Ramadhan; Lembah Dewi Andini
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): September 2022
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v1i1.190

Abstract

This study aims to determine the effect of profitability, financial performance, capital structure on sharia stock prices. The Independent variables in this study are profitability, financial performance and capital structure. The dependent variable is the Islamic stock price. The research method uses quantitative methods. The population in this study are companies registered in the Jakarta Islamic Index (JII) during 2015-2019. The research sample of this study were 14 companies listed on the Jakarta Islamic Index obtained by purposive sampling. The analysis technique used in this study is multiple linear regression. The results showed that profitability had a significant effect on sharia stock prices, financial performance had a significant effect on sharia stock prices and capital structure had a significant effect but negative on sharia stock prices.
Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Nilai Perusahaan Lembah Dewi Andini; Fransiska Olga Ajim; Fatah Ladava Cahya Agung
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 2 (2023): Februari 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v1i2.244

Abstract

This research examines the effect of good corporate governance and profitability on value company. Good corporate governance is measured using the Managerial Ownership formula and profitability using the Return on Assets formula.The composition of company values uses the Tobin's Q formula to analyze the financial statements of banking companies listed on the Indonesia Stock Exchange (IDX) from 2017-2021. Based on the partial test results of the 5 sampled companies, it shows that the good corporate governance variable has a negative effect, while the profitability variable has a positive on value company.
Pengaruh Financial Distress Dan Ukuran Perusahaan Terhadap Auditor Switching Lembah Dewi Andini; Muhammad Azzaki; Reiza Basariadi; Sistya Rachmawati
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 2 (2023): Februari 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v1i2.247

Abstract

This study aims to determine the effect offinancial distress and firm size on auditor switching. The independent variables in this study are financial distress and firm size. The dependent variable is auditor switching. The research method uses quantitative methods. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) during 2017- 2021. The sample of this study were 44 companies listed on the Indonesia Stock Exchange (IDX). The analysis technique usedin this study is multiple linear regression. The results showed that profitability measured by Debt Equity Ratio (DER) did not significant on Auditor Switching and Firm Size measured by (Ln total assets) had a significantly effect on Auditor Switching.
Pengaruh Ukuran Perusahaan Dan Solvabilitas Terhadap Opini Audit Going Concern Hana Simamora; Lembah Dewi Andini
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i2.354

Abstract

Purpose: This study aims to determine the effect of Firm Size and Solvability on Going Concern Audit Opinions.  Design/methodology/approach: This research uses quantitative data, the sample in this study is chemistry basic materials, agricultural chemistry, special chemistry and construction materials companies sector which are listed on the Indonesia Stock Exchange in the period 2018 – 2022 as many 17 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 software.   Findings: The results of this study indicate that the Firm Size has a positive and statistically insignificant effect on Going Concern Audit Opinions and the Solvability has a positive and statistically insignificant effect on Going Concern Audit Opinions.  Originality/value: This study discusses Going Concern Audit Opinions and other factors such as Firm Size and Solvability which focus on chemistry basic materials, agricultural chemistry, special chemistry and construction materials companies sector. This study uses the dummy variable as a measurement of Going Concern Audit Opinions.
Pengungkapan Sustainability Report Pada Perusahaan Sub Sektor Jasa Penyedia Kesehatan Dan Sub Sektor Farmasi Lembah Dewi Andini; Bimo Agusty; Keri Boru Hotang
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i1.355

Abstract

Purpose – This research aims to empirically test the influence ofprofitability and company size on the disclosure of Sustainability Reportsin companies in the health sector, the health services provider sub-sectorand the pharmaceutical sub-sector listed on theIndonesian stock exchangein 2018 - 2022.Design/methodology/approach – The population of this research is 30health sector companies listed on the Indonesia Stock Exchange. Thesample selection method in this research is based on sampling withpredetermined criteria. In this case, the sample studied was 11 companies.The Analysis technique used to test the hypothesis is multiple regressionanalysis using Eviews 9 software.Findings – The results of this research show that profitability has anegative and statistically insignificant effect on Sustainability Reportdisclosure, but for Company Size it has a positive and statisticallyinsignificant effect on Sustainability Report disclosure.Originality/value - This research discusses the influence of profitabilityand company size on Sustainability Reporting in health sector companies.
Analysis of Inventory Calculation Between the Just In Time Method and the Economic Order Quantity Method at PT. Ohtomi Indonesia: Just In Time Method and the Economic Order Quantity Method at PT. Ohtomi Indonesia Winda Natalia Pardede; Lembah Dewi Andini; Diana Airawaty; Sistya Rachmawati
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): September 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.695

Abstract

At company PT. Ohtomi, there is a discrepancy between theory and practice in the application of inventory control methods. Theoretically, the Just In Time (JIT) method should be able to reduce storage costs since the company does not need to maintain large stock. However, field data shows that inventory costs under the JIT method are actually higher compared to the Economic Order Quantity (EOQ) method.
THE INFLUENCE OF TAXPAYER AWARENESS, TAX SOCIALIZATION, AND E-FILING IMPLEMENTATION ON INDIVIDUAL TAXPAYER COMPLIANCE WITH TAX SANCTIONS AS MODERATION ON TAXPAYERS REGISTERED AT THE PRATAMA TAX SERVICE OFFICE IN BEKASI Lembah Dewi Andini; Sofia Maulida; Diva Ainiatun Nahlah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

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

Abstract

This study focuses on the level of taxpayer compliance. It aims to obtain empirical evidence on the influence of taxpayer awareness, tax socialization, and E-filing on taxpayer compliance with tax sanctions, with E-filing as a moderating variable. This study uses a quantitative research design. This research was conducted using a questionnaire distributed to all taxpayers in Bekasi City; 180 questionnaires were distributed via WhatsApp. Each questionnaire distributed contains 22 items for taxpayers to answer. To obtain the results of this study, the researcher used PLS-SEM version 3.0. This study found that taxpayer awareness and the implementation of E-filing had a positive and significant effect on taxpayer compliance, whereas tax socialization had a positive but nonsignificant effect. Tax sanctions are unable to moderate the influence of taxpayer awareness and tax socialization on taxpayer compliance, whereas they can moderate the effect of E-filing implementation on taxpayer compliance. In addition, there are several differences with previous research. Among them are the variables used and the research site location.
Co-Authors Bimo Agusty Diana Airawaty Diva Ainiatun Nahlah Faisal, Yusuf Fatah Ladava Cahya Agung Fransiska Olga Ajim Hana Simamora Keri Boru Hotang Mohammad Derry Yalbuk Ramadhan Muhammad Azzaki R. Taufik Hidayat Reiza Basariadi Ryan Handika Purba Sabam Hutajulu Searly Alviola Sistya Rachmawati Sofia Maulida Winda Natalia Pardede