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<![CDATA[DIKLAT PEMBUATAN LAPORAN KEUANGAN BAGI PELAKU USAHA INFORMAL (PEDAGANG KAKI LIMA) SE-KOTA BEKASI ]]>
<![CDATA[Lembah Dewi Andini]]>;
<![CDATA[R. Taufik Hidayat]]>;
<![CDATA[Keri Boru Hotang]]>
<![CDATA[ Jurnal Abdi Masyarakat Multidisiplin Vol. 1 No. 3 (2022): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN ]]>
Publisher : <![CDATA[Asosiasi Dosen Muda Indonesia ]]>
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DOI: 10.56127/jammu.v1i3.322
<![CDATA[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.]]>
<![CDATA[PENGARUH KEPEMILIKAN ASING, POLITICAL COST, KINERJA LINGKUNGAN DAN PENGUNGKAPAN LINGKUNGAN TERHADAP KINERJA PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Lembah Dewi Andini]]>;
<![CDATA[Yusuf Faisal]]>;
<![CDATA[Sabam Hutajulu]]>;
<![CDATA[Ryan Handika Purba]]>
<![CDATA[ JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 4 No 2 (2022): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis ]]>
Publisher : <![CDATA[STIE Tri Bhakti ]]>
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DOI: 10.59806/tribisnis.v4i2.228
<![CDATA[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.]]>
<![CDATA[PELATIHAN JURU BUKU KSP/USP KOPERASI BERBASIS KOMPETENSI SKKNI KABUPATEN/KOTA DI PROVINSI SUMATERA SELATAN ]]>
<![CDATA[Setyanto, Eddy]]>;
<![CDATA[Hidayat, R Taufik]]>;
<![CDATA[Andini, Lembah Dewi]]>
<![CDATA[ DEVOSI Vol 5 No 1 (2024): Devosi Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[LPPM Universitas Islam 45 Bekasi ]]>
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DOI: 10.33558/devosi.v5i1.9466
<![CDATA[Cooperatives as economic entities based on the principles of togetherness and shared prosperity require the existence of bookkeepers who are skilled and knowledgeable in managing finances and administration. Training for KSP/USP Cooperative Bookkeepers Based on Competency in Districts/Cities in South Sumatra Province has had a positive impact on the competency, skills and knowledge of Savings and Loans Cooperative/Usp bookkeepers. The training methods used include a practical approach with a focus on direct application in the cooperative context. The training participants consisted of cooperative bookkeepers from various cooperatives in different regions in South Sumatra province. Training focuses on basic understanding of organizational management, cooperative accounting, cash flow management, accurate financial reporting, and the application of technology in administration. The training results showed a significant increase in the bookkeeper's technical skills and conceptual knowledge after attending the training. Participants also reported increased confidence in managing their day-to-day administrative tasks. Apart from that, this training also encourages collaboration between cooperatives and the exchange of best practices in financial management. The final result is that participants are provided with a certificate from BNSP. In conclusion, competency-based training has proven effective in improving the skills and knowledge of cooperative bookkeepers. This has important implications in increasing the operational efficiency of cooperatives as well as increasing members' and stakeholders' trust in cooperative financial management]]>
<![CDATA[THE INFLUENCE OF INTERNAL CONTROL SYSTEMS, HUMAN RESOURCE COMPETENCE, AND USE OF INFORMATION TECHNOLOGY ON THE QUALITY OF FINANCIAL REPORTS ]]>
<![CDATA[Searly Alviola]]>;
<![CDATA[Yusuf Faisal]]>;
<![CDATA[Lembah Dewi Andini]]>
<![CDATA[ International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October ]]>
Publisher : <![CDATA[CV. Radja Publika ]]>
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DOI: 10.54443/ijebas.v3i5.1220
<![CDATA[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.]]>
<![CDATA[Pengaruh Profitabilitas, Kinerja Keuangan, Struktur Modal Terhadap Harga Saham Syariah ]]>
<![CDATA[Mohammad Derry Yalbuk Ramadhan]]>;
<![CDATA[Lembah Dewi Andini]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 1 (2022): September 2022 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v1i1.190
<![CDATA[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.]]>
<![CDATA[Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Nilai Perusahaan ]]>
<![CDATA[Lembah Dewi Andini]]>;
<![CDATA[Fransiska Olga Ajim]]>;
<![CDATA[Fatah Ladava Cahya Agung]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 2 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v1i2.244
<![CDATA[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.]]>
<![CDATA[Pengaruh Financial Distress Dan Ukuran Perusahaan Terhadap Auditor Switching ]]>
<![CDATA[Lembah Dewi Andini]]>;
<![CDATA[Muhammad Azzaki]]>;
<![CDATA[Reiza Basariadi]]>;
<![CDATA[Sistya Rachmawati]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 2 (2023): Februari 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v1i2.247
<![CDATA[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.]]>
<![CDATA[Pengaruh Ukuran Perusahaan Dan Solvabilitas Terhadap Opini Audit Going Concern ]]>
<![CDATA[Hana Simamora]]>;
<![CDATA[Lembah Dewi Andini]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v2i2.354
<![CDATA[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.]]>
<![CDATA[Pengungkapan Sustainability Report Pada Perusahaan Sub Sektor Jasa Penyedia Kesehatan Dan Sub Sektor Farmasi ]]>
<![CDATA[Lembah Dewi Andini]]>;
<![CDATA[Bimo Agusty]]>;
<![CDATA[Keri Boru Hotang]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 2 (2024): Februari 2024 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v3i1.355
<![CDATA[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.]]>
<![CDATA[The Influence of Audit Quality, Accounting Conservatism, Financial Distress, and Leverage on Tax Avoidance in Banking Sub-Sector Companies Listed ]]>
<![CDATA[epergamus simarmata]]>;
<![CDATA[Keri Boru Hotang]]>;
<![CDATA[Lembah Dewi Andini]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 2 (2025): February 2025 ]]>
Publisher : <![CDATA[Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti ]]>
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DOI: 10.59806/jaatb.v4i1.465
<![CDATA[Abstract Purpose - This study aims to obtain empirical evidence about the effect of audit quality, accounting conservatism, financial distress, and leverage on tax avoidance Design/methodology/approach: This research uses quantitative research. The sample of this study used a sample of bank sub-sector companies listed on the Indonesia Stock Exchange in 2017 - 2023. Sample selection based on certain criteria using purposive sampling method. The data used in the study was 98 observation data from companies in 7 reporting years. The analysis technique used to test the hypothesis is multiple linear analysis using EViews 9 software. Findings: The results of this study found that Audit Quality has a negative and statistically insignificant effect on Tax Avoidance. While Accounting Conservatism has a positive but statistically insignificant effect on Tax Avoidance. Financial Distress has a negative and statistically insignificant effect on Tax Avoidance and Leverage has a positive and statistically significant effect on Tax Avoidance. Research limitations/implications: This study discusses Audit Quality, and other factors such as Accounting Conservatism, Financial Distress, and Leverage which focus on Bank Sub-Sector companies.]]>
