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All Journal Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Kontemporer Akuntansi Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
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Computer Science & IT Economics, Econometrics & Finance Social Sciences

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NEGATIVE PUBLIC TRUST ON POLITICAL CONNECTION: TESTING ON THE EFFECT OF ACCOUNTING CONSERVATISM ON EARNINGS QUALITY Astrid Rudyanto; Julisar; Debora
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 7 No. 1 (2023): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v7i1.23299

Abstract

Koneksi politik dipandang sebagai jalan pintas untuk mendapatkan legitimasi. Hal itu, dengan demikian, menurunkan kepercayaan publik terhadap koneksi politik. Sebagai pengaruh konservatisme akuntansi terhadap kualitas laba didasarkan pada kepercayaan publik. Makalah ini berpendapat bahwa kepercayaan publik dalam koneksi politik dapat menurunkan pengaruh konservatisme akuntansi terhadap kualitas laba. Dengan menggunakan data panel dari 88 perusahaan manufaktur yang terdaftar secara konsisten di Bursa Efek Indonesia dari tahun 2016 hingga 2018, makalah ini menemukan bahwa konservatisme akuntansi berpengaruh positif terhadap kualitas laba dan koneksi politik menurunkan pengaruh positif konservatisme akuntansi terhadap kualitas laba. Hasilnya menegaskan bahwa publik memiliki persepsi negatif terhadap perusahaan yang terhubung secara politik. Persepsi negatif ini mengaburkan sinyal positif dari praktik konservatisme akuntansi.   Political connection is seen as a shortcut to get legitimacy. It, thus, decreases public trust on political connection. As the effect of accounting conservatism on earnings quality is based on public trust. This paper argued that public trust in political connection could decrease the effect of accounting conservatism on earnings quality. Using panel data of 88 manufacturing companies that are listed consistently on Indonesia Stock Exchange from 2016 to 2018, this paper found that accounting conservatism had positive effect on earnings quality and political connection decreased the positive effect of accounting conservatism on earnings quality. The result confirmed that public had negative perception over politically connected firms. This negative perception obscured the positive signal from accounting conservatism practice.
PENGARUH SISTEM DIGITAL AKUNTANSI TERHADAP KUALITAS PENGAMBILAN KEPUTUSAN DENGAN MODEL MEDIASI DAN MODERASI Yulizar, Johan; Julisar
Jurnal Kontemporer Akuntansi Vol. 5 No. 2 (2025): Volume 5, No.2, September 2025
Publisher : Fakultas Ekonomi Universitas Tarumanagara

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Abstract

The research began with the rapid development of information technology, the business world experience fundamental change in term of data management and financial information. The transition of accounting systems to the digital era is must for companies that want to remain relevant and competitive in the current era of globalization. Digital accounting systems allow companies to improve the efficiency of company operation, reduce the risk of human error, and real-time access to financial data needed for strategic decision making for the company. To get the right decision making there are several factors, namely data quality, system quality, information quality and analytical decision making culture. Therefore, this research hypotesizes that these four factor have positive and significant effect on decision making quality. To validate the hypotesizes, this research uses the Structural Equation Modeling (SEM) analysis technique using SmartPLS 4.1.0.2 software. The result of statistical test show that some hypotesizes can be accepted. Thus data quality, system quality, information quality and analytical decision making culture play important role in decision making quality, thereby increasing business competition in Indonesia.
Pentingnya Enterpreneurship: Kegiatan Pengabdian Pada Sekolah Lansia Bekasi Julisar; Haryanti, Denny Septa; Indriyanti, Irma Satya; Ponziani, Regi Muzio; Soegijanto, Cleophila M. G. T.; Sunny, Gloria Christina; Hidayat, Muwafick
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 1 (2025): 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/zhkp6259

Abstract

This community service activity aims to elaborate the importance of entrepreneurship and to motivate the students of Sekolah Lansia Bekasi to become more independent after undergoing pension. The theme of the community service activity is Entrepreneurship and was conducted on 22 January 2025, 09.00 until 11.30 in kecamatan Rawa Lumbu, Kotamadya Bekasi. The activity was attended by 270 students. The activity was opened by opening speech by the headmaster of Sekolah Lansia Bekasi, Ibu Sri Kustini. After that the Secretary for the Center of Research and Community Service Trisakti School of Management (TSM), Regi Muzio Ponziani, delivered a speech. Only then did the speakers that were also the lecturers of TSM delivered the community service materials.
Co-Authors Astrid Rudyanto Debora HARYANTI, DENNY SEPTA HIDAYAT, MUWAFICK INDRIYANTI, IRMA SATYA Regi Muzio Ponziani Soegijanto, Cleophila M. G. T. Sunny, Gloria Christina Yulizar, Johan