Article Per Year (5 Year)
p-Index From 2021 - 2026
1.745
P-Index
This Author published in this journals
All Journal International Journal of Multidisciplinary Research and Literature (IJOMRAL) Buletin Abdi Masyarakat (BAM) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Kendali Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi, Perpajakan dan Auditing
Tri Hesti Utaminingtyas
Universitas Negeri Jakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Pengaruh Corporate Social Responsibility dan Struktur Kepemilikan terhadap Profitabilitas Helen Carolyn; Achmad Fauzi; Tri Hesti Utaminingtyas
International Journal of Multidisciplinary Research and Literature Vol. 2 No. 1 (2023): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.052 KB) | DOI: 10.53067/ijomral.v2i1.71

Abstract

The purpose of this study is to determine the effect of Corporate Social Responsibility (CSR) and Ownership Structure proxied by Institutional Ownership on the profitability (ROA) of banks listed on the Indonesia Stock Exchange (IDX) for the period 2018-2020. The data used in this study are secondary data which are the annual reports of banks obtained from the bank's official website and the Indonesia Stock Exchange (IDX). The data used in this study is panel data, a combination of time-series and cross-sectional data, which is then processed using E-views 9 with multiple regression methods. The population is all banks listed on the Indonesia Stock Exchange (IDX) from the 2018-2020 period, totalling 47 banks and using purposive sampling, there are 39 banks as the final sample. The study's results stated that Corporate Social Responsibility (CSR) negatively affects ROA and Institutional Ownership has no effect on ROA. Through the F test conducted, the two independent variables (CSR and Institutional Ownership) are stated simultaneously affect ROA with a coefficient level determination of 77.18%.
Bahasa Inggris Nurul Salamah; Tri Hesti Utaminingtyas; Achmad Fauzi
International Journal of Multidisciplinary Research and Literature Vol. 2 No. 1 (2023): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (332.224 KB) | DOI: 10.53067/ijomral.v2i1.73

Abstract

This study aims to determine the effect of Financial Distress, Profitability and Leverage on Accounting Conservatism in Manufacturing Companies on the Indonesia Stock Exchange for the 2017-2021 Period. The research method used is quantitative, with secondary data obtained from financial statements on the Indonesia Stock Exchange with a total sample of 58 companies using the purposive sampling technique. The data analysis technique used is descriptive statistical analysis, multiple linear regression analysis, analysis prerequisite test, classical assumption test and hypothesis testing. The results show that financial distress and leverage significantly negatively affect accounting conservatism, while profitability does not. The coefficient of determination in this study is 11.2% which offers the ability of financial distress, profitability and leverage to explain its impact on accounting conservatism. In contrast, the rest is explained by other variables
OPTIMALISASI ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) DI DESA CISAAT KABUPATEN SUBANG, JAWA BARAT Tri Hesti Utaminingtyas; Mardyah Aliviani Batubara; Ifrohatun
Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Vol 3 (2022): PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT - SNPPM2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta

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

Abstract

Abstract The Village Fund is one source of income in every village, which comes from the government. With the Village Fund, the amount of Village income will increase. Increasing village income is intended to improve community service facilities in the form of meeting basic needs, strengthening village institutions and other activities needed by village communities which are decided through the Village Musrenbang. However, the existence of the Village Fund also raises a new problem, namely that not a few people are worried about the management of the Village Fund. This is related to the condition of village officials who are considered to have low quality human resources, and the community is not yet critical of the management of the village income and expenditure budget (APBDesa) so that the form of supervision carried out by the community cannot be maximized. Although the preparation of the APBDes in Cisaat Village has involved elements of the community, the impact has not been felt to the maximum so that improvements and improvements are still needed so that the benefits are increasingly felt by the entire village community Abstrak Dana Desa meupakan salah satu sumber pemasukan di setiap desa, yang berasal dari pemerintah. Dengan adanya Dana Desa, jumlah pendapatan Desa akan meningkat. Meningkatnya pendapatan desa dimaksudkan untuk meningkatkan sarana pelayanan masyarakat berupa pemenuhan kebutuhan dasar, penguatan kelembagaan desa dan kegiatan lainnya yang dibutuhkan masyarakat desa yang diputuskan melalui Musrenbang Desa. Tetapi dengan adanya Dana Desa juga memunculkan permasalahan baru, yaitu tak sedikit masyarakat yang mengkhawatirkan tentang pengelolaan Dana Desa. Hal ini berkaitan dengan kondisi perangkat desa yang dianggap masih rendah kualitas SDM-nya, dan belum kritisnya masyarakat atas pengelolaan anggaran pendapatan dan belanja desa (APBDesa) sehingga bentuk pengawasan yang dilakukan oleh masyarakat tidak dapat maksimal. Meskipun Penyusunan APBDes Desa Cisaat sudah melibatkan unsur masyarakat, akan tetapi dampaknya belum dirasakan secara maksimal sehingga masih diperlukan perbaikan dan peningkatan agar manfaatnya semakin dirasakan oleh seluruh masyarakat Desa
Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Organisasi Pengelola Zakat di DKI Jakarta Suryo Adiwibowo; Adam Zakaria; Tri Hesti Utaminingtyas
Jurnal Kendali Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i4.1251

Abstract

The purpose of this study was to examine whether there is an effect of the Internal Control System, the Application of the Statement of Financial Accounting Standards (PSAK) 109, Human Resource Competencies and the Use of Information Technology on the Quality of Financial Statements of Zakat Management Organisations (OPZ) in DKI Jakarta. This research method uses quantitative methods using primary data. This study uses a population of members of the DKI Jakarta zakat forum consisting of 1 BAZNAS and 7 LAZNAS with a total of 191 employees being the population with a resulting sample of 52 people. The data quality test used is validity test, reliability test. The data analysis techniques used are descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis and hypothesis testing (t test, f test and coefficient of determination test) using Statistical Package for the Social Sciences (SPSS) software. The results of this study indicate a significant joint influence of the variables of the Internal Control System, Implementation of PSAK 109, HR Competence and Utilisation of Information Technology on the Quality of OPZ Financial Statements in DKI Jakarta.
Optimalisasi Potensi Diri: Workshop Personal Branding Bagi Pekerja Migran untuk Mendapatkan Penghasilan Tambahan Meta Bara Berutu; Corry Yohana; Ari Saptono; Tri Hesti Utaminingtyas; Santi Susanti; Maulana Amirul Adha; Rahma Fitriana; Azahra Putri Dewi Mumpuni
Buletin Abdi Masyarakat Vol 5, No 1 (2024): Edisi Agustus 2024
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bam.v5i1.718

Abstract

Di luar negeri, pekerja migran dari Indonesia sebagian besar bekerja sebagai pekerja rumah tangga. Mereka pergi ke luar negeri untuk mencari peluang ekonomi yang lebih baik. Namun, banyak dari mereka yang setelah selesai masa kontrak atau kembali ke tanah air tidak memiliki banyak tabungan. Oleh karena itu, mereka perlu mencari cara untuk mendapatkan penghasilan tambahan. Salah satu cara yang efektif adalah dengan meningkatkan kemampuan personal branding, terutama melalui media sosial. Kemampuan Personal branding yang kuat dapat membuka peluang baru bagi pekerja migran untuk mempromosikan diri melalui media sosial, yang semakin menjadi platform utama untuk berbagi informasi dan promosi. Pelatihan ini diadakan dengan tujuan untuk meningkatkan kemampuan citra diri para pekerja migran di Malaysia dan Qatar, sehingga memberikan dampak positif terhadap pengembangan karir dan penghasilan tambahan mereka. Tim pelaksana telah merancang materi pelatihan yang relevan dengan kebutuhan peserta berdasarkan analisis kebutuhan yang telah dilakukan. Materi pelatihan tentang personal branding di media sosial ini disusun khusus untuk memenuhi kebutuhan peserta, dengan menitikberatkan pada pentingnya personal branding, manfaatnya, serta tips dan trik untuk membangun personal branding yang dapat mendukung pengembangan karir di masa depan. Berdasarkan analisis hasil kuesioner dari 262 peserta, program pengabdian masyarakat menunjukkan tingkat kepuasan yang sangat tinggi. Keahlian pembicara menunjukkan tingkat kepuasan tinggi sebesar 4,37, diikuti oleh aspek komunikasi dan keterlibatan dengan skor masing-masing 4,32 dan 4,34. Relevansi materi serta layanan informasi mendapatkan skor 4,26 dan 4,30. Aspek fasilitas, waktu, pemahaman topik, dan implementasi keseluruhan acara masing-masing memperoleh skor rata-rata 4,24; 4,21; 4,11; dan 4,31. Secara keseluruhan, tingkat kepuasan peserta menunjukkan hasil yang sangat positif, mencerminkan kualitas dan efektivitas program yang tinggi.
Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap Belanja Modal yang Dimoderasikan dengan Pertumbuhan Ekonomi Pada Pemerintah Provinsi di Indonesia Hafiza Azzahra; Achmad Fauzi; Tri Hesti Utaminingtyas
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 9 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i9.9294

Abstract

ABSTRACT The study aims to determine the effect of Regional Original Revenue, General Allocation Fund, Special Allocation Fund on Capital Ependiture moderated by economic growth of Provincial Governments in Indonesia for the 2020-2023 period. The research method used is a quantitative method with secondary data obtained from the APBD budget realization report at the Directorate General of Financial Balance (DJPK) of the Ministry of Finance of the Republic of Indonesia and Central Statistics Agency (BPS) with a sample of 136 provinces using a purposive sampling technique. Data analysis techniques used are descriptive statistical analysis, swimmer test analysis, classical assumption test, multiple linear regression analysis, regression moderation analysis, and hypothesis testing. The results of the study partially indicate that Regional Original Revenue (PAD) and General Allocation Fund (DAU) have a significant positive effect on capital expenditure. While the Special Allocation Fund (DAK) has no effect on capital expenditure. Then, the results of the study partially also show that economic growth can moderate by strengthening the influence of Regional Original Revenue (PAD) and General Allocation Fund (DAU) on capital expenditure. Economic growth can also moderate but weaken the influence of Special Allocation Fund (DAK) on capital expenditure. Keywords: Regional Original Revenue, General Allocation Fund, Special Allocation Fund, Capital Ependiture, Economic Growth ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), dan Dana Alokasi Khusus (DAK) terhadap belanja modal yang dimoderasikan dengan pertumbuhan ekonomi pada Pemerintah Provinsi di Indonesia Periode 2020-2023. Metode penelitian yang digunakan adalah metode kuantitatif dengan data sekunder yang diperoleh dari laporan realisasi anggaran APBD pada Direktorat Jenderal Perimbangan (DJPK) Keuangan Kementerian Keuangan Republik Indonesia dan Badan Pusat Statistik (BPS) dengan jumlah sampel sebanyak 136 provinsi menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji prasyarat analisis, uji asumsi klasik, analisis regresi linier berganda, analisis moderasi regresi, dan uji hipotesis. Hasil penelitian secara parsial menunjukkan bahwa Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) memiliki pengaruh positif signifikan terhadap belanja modal. Sedangkan, Dana Alokasi Khusus (DAK) tidak memiliki pengaruh terhadap belanja modal. Kemudian, hasil penelitian secara parsial juga menunjukkan bahwa pertumbuhan ekonomi dapat memoderasi dengan memperkuat pengaruh (PAD) dan Dana Alokasi Umum (DAU) terhadap belanja modal. Pertumbuhan ekonomi juga dapat memoderasi namun memperlemah pengaruh Dana Alokasi Khusus (DAK) terhadap belanja modal. Kata Kunci: Pengaruh Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Belanja Modal, Pertumbuhan Ekonomi
Perancangan Pos Pengelolaan Kas sebagai Sinkronisasi Pencatatan Kas pada Rumah Sakit XXX Maudy Shinta Maychella; Tri Hesti Utaminingtyas; Ratna Anggraini
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.14

Abstract

This project aimed to design a Cash Management Standard Operating Procedure (SOP), a cash inspection report format, and a bank reconciliation format at Hospital XXX. The project addressed issues related to cash management procedures and the lack of supporting documents for cash inspection and bank reconciliation. Data were collected through interviews, observations, and documentation review and analysed using the PIECES framework, while the ADDIE methodology was applied through the Analysis, Design, and Development phases. The findings indicated the need for standardized guidelines and supporting documents to improve the consistency of cash management practices and documentation processes. Based on these findings, a Cash Management SOP, a cash inspection report format, and a bank reconciliation format were developed in accordance with the hospital’s operational conditions.
Analisis Penerapan SIMAPAN pada Kementerian Investasi dan Hilirisasi/BKPM Ahmad Zidan; Tri Hesti Utaminingtyas; Gentiga Muhammad Zairin
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.06

Abstract

This study aims to analyze the implementation of SIMAPAN BKPM at Ministry of Investment and Downstream and its contribution to enchance transparency, accountability, and effectiveness in state budget management as part of supporting the Sustainble Development Goals (SDGs) 16. This study used a qualitative approach with a case study method through in-depth interviews with four informants that directly involved in the budget management process, that is the Head of Finance Division, The PPSPM, the Verificator, and The Finance Administrator. The data collected through interviews, limited observation, and analysis of internal documents, and relevant regulations. The results indicate that SIMAPAN BKPM strenghthens transparency through real-time monitoring of SPP status, enchances accountability through multi0layer verification mechanism between verificator and PPSPM, and supports effectiveness of the budget disbursment process. However, SIMAPAN BKPM has not fully supporting public information disclosure as the system is used solely for internal purposes. Overall, SIMAPAN BKPM positively contributes to the achievemnt of SDG 16, particulary in strenghtening effective, accountabily, and transparent instituitions.
Perancangan Standard Operating Procedure (SOP) Penatausahaan Pengadaan dan Persediaan Bahan Pangan: Studi Kasus Dapur BGN Cempaka Putih Timur 02 Shifa Aprilia; Tri Hesti Utaminingtyas; Ellis Annisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 2 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0702.07

Abstract

The BGN Kitchen at SPPG Cempaka Putih Timur 02 serves about 2,316 to 2,325 beneficiaries daily but, since starting operations in October 2025, has relied on general national guidelines rather than a unit-specific written Standard Operating Procedure (SOP) for procurement and inventory administration. This study designs a procurement and inventory SOP suited to the unit’s operational needs, using a qualitative approach adapted from Sugiyono’s Research and Development method: needs analysis, SOP design, and validation. Data were collected via observation and interviews with five key informants, then analyzed using open and axial coding. The study produced an SOP comprising four flowcharts — purchase authorization, receiving and inspection, inventory management, and stock opname/payment authorization/reporting — addressing gaps such as overlapping Accountant duties, inconsistent stock-opname responsibility, and missing standardized documents. Additional outputs include vendor evaluation forms, standardized transfer descriptions, contract retention, and digitalized stock cards, strengthening segregation of duties and accountability, consistent with Stewardship Theory.
Co-Authors Achmad Fauzi Ahmad Zidan Azahra Putri Dewi Mumpuni Corry Yohana Ellis Annisa Gentiga Muhammad Zairin Hafiza Azzahra Helen Carolyn Ifrohatun Mardyah Aliviani Batubara Maudy Shinta Maychella Maulana Amirul Adha Meta Bara Berutu Nurul Salamah Rahma Fitriana Ratna Anggraini Saptono, Ari Shifa Aprilia Suryo Adiwibowo Susanti, Santi Zakaria, Adam