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All Journal International Journal of Multidisciplinary Research and Literature (IJOMRAL) Buletin Abdi Masyarakat (BAM) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Jurnal Kendali Akuntansi
Tri Hesti Utaminingtyas
Universitas Negeri Jakarta
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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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

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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.
Co-Authors Achmad Fauzi Azahra Putri Dewi Mumpuni Corry Yohana Helen Carolyn Ifrohatun Mardyah Aliviani Batubara Maulana Amirul Adha Meta Bara Berutu Nurul Salamah Rahma Fitriana Saptono, Ari Suryo Adiwibowo Susanti, Santi Zakaria, Adam