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All Journal East Asian Journal of Multidisciplinary Research (EAJMR) E-Jurnal Manajemen Trisakti School of Management (TSM) E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Rinjani
Trisakti School of Management
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Financial Literacy, Financial Behavior, Religiosity and Risk on Financial Distress : Case of Millennial Generation During the Covid-19 Maidani; Rinjani; Muhammad Rianto
East Asian Journal of Multidisciplinary Research Vol. 2 No. 1 (2023): January 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i1.2595

Abstract

This study aims to determine the effect of financial literacy, financial behavior, religiosity and risk on financial distress in the millennial generation during the Covid-19 pandemic (Case Study in Bekasi City). In this study, quantitative and descriptive research methods are used where the Millennial Generation in the city of Bekasi is the object. In this study using purposive sampling technique and using a sample of 95 respondents. The design used in this study is hypothesis testing using a structural equitation model (SEM) – SmartPLS 4.0. The results of this study indicate that 2 X variables consisting of Financial Literacy and Financial Behavior have an influence on Financial Distress in the Millennial Generation during the Covid-19 pandemic (a case study in the city of Bekasi). As for the other 2 X variables, namely Religiosity and Risk, it has no influence on Financial Distress in the Millennial Generation during the Covid-19 pandemic (case study in the city of Bekasi). This study has a limited object of research that only uses 95 Millennial Generation in the city of Bekasi as research respondents. This is used as a suggestion for future researchers.
PENGARUH ROLE CONFLICT, ROLE AMBIGUITY DAN ROLE OVERLOAD TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK DI KOTA BEKASI Ayu Fadila; Maidani; Rinjani
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.706 KB)

Abstract

The purpose of this study was to determine the influence of role conflict, role ambiguity and role overload on the performance of auditors at the Public Accounting Firm in Bekasi either partial or simultaneous.. The method used is quantitative. The population in this study are all auditors who worked on Public Accounting Firm in Bekasi with a sample of 55 respondents. Sample selection technique used is purposive sampling method. Source data used are primary data. Methods of data collection using questionnaire survey method and then processed using SPSS version 25. The results of this research show that the variables of role conflict, role ambiguity, and role overload has influence to auditor performance on Public Accounting Firm in Bekasi simultaneously. And the results show that partially, role conflict and role ambiguity have significant influence and negative to auditor performance on Public Accounting Firm in Bekasi, meanwhile role overload have no significant influence to auditor performance on Public Accounting Firm in Bekasi.
PERAN AUDITOR INTERNAL DAN AUDITOR EKSTERNAL DALAM UPAYA PEMBERANTASAN KORUPSI DI INDONESIA Rinjani
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.373 KB)

Abstract

This study aims to examine how APIP as the government's internal auditor and BPK as the government's external auditor should carry out their roles and functions in an effort to eradicate corruption in Indonesia. This research is a qualitative research. Data collection was carried out using library techniques, namely by studying literature, articles, research journals, news from the media, and other documents containing information relevant to the research problem. The results of this study indicate that to increase the effectiveness of the APIP function as an internal audit in combating corruption and fraud in general, is through strengthening the internal audit organization and transforming the role of internal audit in terms of prevention, detection and investigation of fraud, especially corruption, which is supported by real commitment and support from senior management and other stakeholders who are willing to realize the vision, mission, and goals of the organization including developing an effective internal audit function. To be able to optimize their role in fighting corruption in Indonesia, in carrying out their duties BPK members must be great and professional people in conducting examinations, reporting indications of corruption to law enforcement officials (APH), having the courage to reveal the truth, having the ability to present professionally and quality, and able to be tested in court. BPK must also change the mindset about audit findings, which does not only focus on findings of compliance with laws and regulations, but must also focus on findings on the Internal Control System (SPI) which have the potential to have an impact on improving government governance and efforts corruption prevention. BPK must also begin to strengthen performance audits, which aim to test and assess economic, efficiency, and/or effectiveness aspects, as well as other performance aspects of a subject being examined, which results in recommendations that can lead to the achievement of Good Corporate Governance.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LIKUIDITAS, DAN FAKTOR LAINNYA TERHADAP FINANCIAL DISTRESS FANUEL WILSON GUNAWAN; RINJANI
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 6 No. 2 (2026): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v6i2.3481

Abstract

This study aims to examine the effect of profitability, firm size, liquidity, and other factors on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The independent variables used in this study include profitability, leverage, liquidity, operating capacity, firm size, net profit margin, and earnings growth. The research was conducted using data from 80 manufacturing companies, resulting in a total of 240 observations. The data were analyzed using multiple linear regression with SPSS version 25. The results of the study show that liquidity have a positive and significant effect on financial distress. On the other hand, leverage and firm size have a negative and significant effect on financial distress. Meanwhile, profitability, operating capacity, net profit margin, and earnings growth do not have a significant effect on financial distress.
Akuntabilitas dan Amanah : Evaluasi Pengelolaan Dana Kurban Pada RT X di Kota Bekasi Dewi Kurnia Indrastuti; Rinjani
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 5 No. 1 (2026): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jaxbxg82

Abstract

Qurban funds are collected from individuals who want to perform qurban. The funds are managed by the organizing committee and used to purchase sacrificial animals to be distributed to eligible beneficiaries. This study evaluates the management of qurban funds by RT “X” in Bekasi City for the year 2026 to assess whether the process was carried out in an accountable manner. Data were collected through interviews and document reviews. These processes were conducted from early June to early July 2026. The findings indicate that all major stages of the process including fund collection, procurement of sacrificial animals, slaughtering, distribution of the meat, and the return of any remaining funds were implemented transparently and supported by adequate evidences, Drawing on Stewardship theory and The COSO Internal Contro Framework, this study recommends a clearer segregation of dusties among committee members, particularly in the area of fund management, procurement, and reporting. Strengthening the division of responsibility is expected to enhance the effectiveness of the committee’s operations while simultaneously promoting transparency, accountability, and good governance in the management of future qurban funds..
Co-Authors AYU FADILA DEWI KURNIA INDRASTUTI FANUEL WILSON GUNAWAN Maidani, Maidani Muhammad Rianto