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All Journal Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat RELEVAN : Jurnal Riset Akuntansi Trilogi Accounting & Business Research Mizania : Jurnal Ekonomi dan Akuntansi
Muyassaroh Muyassaroh
Program Studi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Trilogi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Penyusunan Laporan Keuangan untuk Wajib Pajak UMKM Berbasis SAK EMKM Sebagai Dasar Pelaporan SPT Tahunan Nurul Aisyah Rachmawati; Rizka Ramayanti; Muyassaroh Muyassaroh; Sri Opti
Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2021): Agustus 2021
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (977.017 KB) | DOI: 10.31294/jabdimas.v4i2.9626

Abstract

As a form of fulfilling the Tri Dharma Perguruan Tinggi, Department of Accounting Universitas Trilogi does not only focus on teaching and research, but also on community service. In collaboration with Kantor Wilayah DJP Jakarta Selatan 1, Department of Accounting Universitas Trilogi conducted training in preparing financial reports based on SAK EMKM for UMKM Taxpayers in the KPP Pancoran Jakarta as the basis for reporting their Annual Tax Return. This activity was held on Tuesday, February 25th, 2020. The knowledge of UMKM Taxpayers in the KPP Pancoran Jakarta about financial and tax reporting is still very limited. This is what underlies the Community Service Team to conduct training activities in preparing financial and tax reports. The training consisted of three sessions: 1) giving material on preparing financial reports; 2) providing material about preparing tax reports; and 3) discussion and Q&A with the training participants. Because of the enthusiasm of the participants was very high, the training activities were followed by a mentoring session on the preparation of financial and tax reports held at Universitas Trilogi. Thus, participants get a better understanding and can report Annual Tax Return on time.
ANALISIS PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO DAN CORPORATE SOCIAL RESPOSIBILITY TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KOMSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Muyassaroh muyassaroh
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol 3 No 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi
Publisher : Accounting Department UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v3i2.718

Abstract

The company's going concern is supported by the availability of capital for the company. One way for a company to obtain a source of funds is by selling shares to the public in the capital market, however, investors do not simply buy and sell shares. Investors making investments must consider several aspects to minimize the risk of investing in stocks. One of them is by analyzing the company's financial statements that will affect stock returns. These ratios are return on assets to find out if the company gets a profit from its assets, Debt to equity to find out how much the company is financed by debt, Disclosure of Corporate Social Responsibility broadly will cause the company to have a good image in the view of stakeholders. The population of this study are manufacturing companies in the consumer goods industry sector listed on the IDX for the 2016-2020 period, the research sample was taken using a purposive sample method, after being determined according to the criteria, 135 companies were taken as samples. data collection techniques using secondary data, the data collected is analyzed with the Classical Assumption Test and hypothesis testing on SPSS. The results of this study indicate that return on assets, debt to equity and corporate social responsibility affect stock returns in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Based on the simultaneous significance test with the F test, the value obtained is significance of 0.00. Because the value is smaller than 0.05. The advice that can be given is to decide to invest in stock investments, investors should assess the company's performance through annual reports, especially on return on assets, debt to equity and corporate social responsibility because simultaneously it is very influential on stock returns. it is evident from the results of the R-Square of this study of 65.8%.
ANALISIS PREDIKSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN (Z-SCORE) PADA PT. WASKITA KARYA TBK SEBELUM DAN SELAMA PANDEMI COVID-19 Husniyyatun Nida; Muyassaroh najib
RELEVAN : Jurnal Riset Akuntansi Vol 3 No 2 (2023): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v3i2.4945

Abstract

Penelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan prediksi financial distress dengan menggunakan metode Altman Z-score pada PT. Waskita Karya Tbk sebelum dan selama pandemi Covid-19. Jenis penelitian deskriptif kuantitatif. Populasi yang digunakan adalah laporan keuangan PT. Waskita Karya Tbk yang diakses melalui website www.idx.co.id.. Sampel penelitian ini adalah laporan keuangan tahun 2016 – 2021. Teknik analisis yang digunakan adalah metode Altman Z-score Modifikasi yang terdiri 5 komponen rasio yaitu, Working capital to total aset (X1), Retained Earning to total aset (X2), Earning before interest and tax to total aset (X3), dan Book value of equity to Book value of total liablities (X4). Hasil penelitian ini menunjukkan bahwa terdapat perbedaan analisis prediksi financial distresssebelum dan selama pandemi Covid-19. Secara rata-rata nilai Altman Z-score sebelum pandemi Covid-19 PT. Waskita Karya Tbk adalah sebesar 1,40 kategori grey area kemudian selama pandemi Covid-19 menurun menjadi sebesar 0,04 kategori financial distress. Dapat disimpulkan bahwa secara keseluruhan selama pandemi Covid-19, PT. Waskita Karya sudah mengalami financial distress namun secara perhitungan rasio sudah kembali membaik pada triwulan IV 2021 menjadi grey area.
PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, PERGANTIAN MANAJEMEN, AUDIT DELAY DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING Feby Nurma Aulia; Muyassaroh Muyassaroh
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 2 (2025): .
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i2.2701

Abstract

Auditor Switching is a change of auditor carried out by a company both voluntarily and mandatory. Where in accordance with OJK Regulation no. 13 of 2017, the audit period for Public Accountants is a maximum of 3 consecutive years, while for accounting public firm it is based on the results of the audit committee evaluation. This research aims to obtain empirical evidence and analyze the influence of Public Accounting Firm Size, Management Change, Audit Delay, and Financial Distress on Auditor Switching. This research uses secondary data sources originating from financial reports. The number of samples used was 102 data from 17 iron and steel industrial companies for the period 2017-2022 listed on the Indonesian Stock Exchange. The data collection method uses a purposive sampling method with predetermined criteria. This research uses logistic regression analysis to explain the independent and dependent variables. The results of this research show that Public Accounting Firm Size and Audit Delay have a positive effect on auditor switching, while the Management Change and Financial Distress variables have no effect on Auditor Switching.Keywords: Auditor switching; Public Accounting Firm Size; Management Change; Audit Delay; Financial Distress
PENGARUH RETURN ON EQUITY, DEBT TO EQUITY RATIO, CURRENT RATIO, DAN OPINI AUDIT TERHADAP HARGA SAHAM PADA SUB-SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Victor Jonathan Hutabarat; Muyassaroh Muyassaroh
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 7, No 1 (2026)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v7i1.2900

Abstract

This study aims to analyze the impact of Return on Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), and Audit Opinion on the stock prices of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative approach was employed using secondary data, specifically audited annual financial statements and stock closing prices. The sample was selected using purposive sampling, resulting in 10 companies observed over five years, yielding 50 firm-year observations. Analysis was conducted using descriptive statistics, classical assumption tests, and multiple linear regression with the aid of SPSS. Partial test results indicate that ROE, DER, and CR have a positive and significant effect on stock prices, whereas Audit Opinion has a negative but insignificant effect. Simultaneous test results show that ROE, DER, CR, and Audit Opinion collectively have a significant effect on stock prices. These findings confirm that investors in the food and beverage sub-sector place greater weight on fundamental financial information than on audit opinions.Keywords: Return on Equity; Debt to Equity Ratio; Current Ratio; Audit Opinion; Share Price
Co-Authors Feby Nurma Aulia Husniyyatun Nida Opti, Sri Rachmawati, Nurul Aisyah Ramayanti, Rizka Victor Jonathan Hutabarat