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All Journal JURNAL AKUNTANSI DAN AUDITING EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis PENELITIAN DAN KARYA ILMIAH Jurnal Akuntansi dan Pajak Syntax Literate: Jurnal Ilmiah Indonesia EKONOMIS : Journal of Economics and Business Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Prosiding Seminar Nasional Pakar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL LENTERA BISNIS Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kajian Akuntansi dan Auditing Mattawang: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Wahana Pendidikan Jurnal Akuntansi dan Keuangan (JAK) JURNAL PENELITIAN DAN KARYA ILMIAH LEMBAGA PENELITIAN UNIVERSITAS TRISAKTI Jurnal Ekonomi Trisakti Jurnal Pengabdian Mandiri Journal of Social And Economics Research Journal of Accounting and Finance Management (JAFM) Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Ekonomi Digital Postgraduate Management Journal Journal of Accounting, Management and Economics Research Eduvest - Journal of Universal Studies Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Kendali Akuntansi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) IIJSE EBID:Ekonomi Bisnis Digital Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam journal of social and economic research Journal of Ekonomics, Finance, and Management Studies J-CEKI
Yanti, Harti Budi
Universitas Trisakti
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EFFECT OF EQUITY MARKET VALUE, LEVERAGE AND INFORMATION ASYMMETRY ON THE COST OF EQUITY CAPITAL IN LQ45 COMPANIES Dewi, Nadiah Sri; Yanti, Harti Budi
EBID: Ekonomi Bisnis Digital Vol 1, No 1 (2023): Juli
Publisher : ISTEK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i1.173

Abstract

This research was conducted to analyze the effect of Market Value on equity, Leverage, and Voluntary disclosure on the Cost of Equity Capital incorporated in LQ 45 companies on the Indonesia Stock Exchange. The data used in this research is secondary data, and a sample of 36 people is taken using purposive sampling technique. The data analysis method is multiple linear regression and the Classical Assumption test. The results of the analysis simultaneously show that the market value of equity, leverage and information asymmetry affect the cost of equity capital incorporated in LQ 45 companies on the Indonesia Stock Exchange. In part, the market value of equity affects the cost of equity capital incorporated in LQ 45 companies on the Indonesia Stock Exchange and voluntary disclosure is influenced by the cost of equity capital incorporated in LQ 45 companies on the Indonesia Stock Exchange.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI DALAM PEMILIHAN KARIR MENJADI SEORANG AKUNTAN PUBLIK Fitriana, Divina; Yanti, Harti Budi
EBID: Ekonomi Bisnis Digital Vol 1, No 1 (2023): Juli
Publisher : ISTEK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i1.174

Abstract

The  purpose  of  this  research  is  to  test  and  find  out  the  influence  of  accounting  students'  interest  in Financial  Awards,  Work  Environment,  social  values, and Labor  Market  Considerationson accounting students'  interest  in  becoming  professional  public  accountants  in  active  Bachelor  of  Accounting  studentsclass  of  2019at  Trisakti  University. This  research  is  a  type  of  quantitative  research. The  sampling technique of this research is purposivesamplingmetode, with the number of samples used as many as 100 samples. This  research  uses  multiple  linear  regression  method  using SPSS  version  25  as  a data  analysis technique. The result of the research shows that factors Financial Awards, Work Environment, and Labor Market Considerations have positive and significant affect on Accounting StudentsInterestin choosing a carrer  to  became  a  public  accountant.  While  the  social  values  has  negative  or  no  significant  affect  on Accounting Students Interest in choosing a carrer to became a public accountant
CUSTOMER/SOCIETY INFLUENCE, APPLICATION OF ISO 14001 (REGULATION), ENVIRONMENTAL CONSERVATION COSTS, MORAL AND CORPORATE SOCIAL RESPONSIBILITY ON ENVIRONMENTAL MANAGEMENT ACCOUNTING PERFORMANCE Ghalda, Anita; Yanti, Harti Budi
EBID: Ekonomi Bisnis Digital Vol 1, No 1 (2023): Juli
Publisher : ISTEK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i1.175

Abstract

With the existence of new learning in the field of environmental accounting and the importance of the environment for the community. Researchers made this study with the aim of examining the influence of Customers/Society, ISO 14001, Environmental and Moral Conservation Costs and Corporate Responsibility on Environmental Management Accounting Performance. Researchers used primary data collection techniques, where the respondents of this study were active employees in the manufacturing industry. The results of this study are Corporate Morale and Responsibility have a positive effect on Environmental Management Accounting Performance. Whereas Customers/Society, ISO 14001, and Environmental Conservation Costs have no effect on the Performance of Environmental Management Accounting. The researcher recommends for further research to further develop the research by adding samples and variables to further refine the research.
PENGARUH TINGKAT PENDIDIKAN, PENGETAHUAN AKUNTANSI DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM (STUDI PADA UMKM KECAMATAN KALIDERES) Hijriyanah, Atikah; Yanti, Harti Budi
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : ISTEK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.216

Abstract

The aim of this research is to study how the level of education, accounting knowledge, and use of information technology affect the quality of financial reports of small and medium enterprises (MSMEs). This research involved 460 MSMEs in Kalideres, and 40 respondents were selected as data samples. This research was conducted using quantitative methods. The IBM SPSS Statistics 25 application is a program used to analyze data. The research results show that the quality of financial reports is not influenced by the level of education; On the contrary, accounting knowledge using information technology has a positive effect on the quality of financial reports.
ANALYSIS OF PRESSURE AND OPPORTUNITY FACTORS ON FRAUD OF FINANCIAL REPORTS IN MANUFACTURING COMPANY Ainun, Lulu; Yanti, Harti Budi
EBID: Ekonomi Bisnis Digital Vol 1, No 1 (2023): Juli
Publisher : ISTEK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i1.171

Abstract

Fraud is an act of an individual or a group of people that aims to generate personal or group benefits from the actions taken, including actions that can harm other individuals and business entities. The purpose of this study is to test, and provide empirical evidence about the effect of financial stability, external pressure, financial targets, and the effectiveness of oversight of fraudulent financial reporting. This type of research is quantitative research with purposive sampling technique. The population of this study is manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange in 2019-2021 with a sample of 27 companies. The statistical data analysis method used is panel data regression. The conclusion of this study is that financial stability and effectiveness of supervision have a positive effect on fraudulent financial reporting, while external pressure and financial targets have a negative effect on fraudulent financial reporting.
PENGARUH PERILAKU KEUANGAN, LITERASI KEUANGAN, DAN PENDAPATAN TERHADAP PERENCANAAN KEUANGAN PRIBADI Sari, Atika; Yanti, Harti Budi
EBID: Ekonomi Bisnis Digital Vol 1, No 1 (2023): Juli
Publisher : ISTEK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i1.172

Abstract

Starting from the pandemic to rising prices for basic commodities, this creates financial problems and requires  individuals  to  make  financial  planning.  Researchers  made  this  study  with  the  aim  of examining  the  effect  of  Financial  Behavior,  Financial  Literacy,  and  Income  on  Personal  Financial Planning.  The  researcher  uses  primary  data  collection  techniques,  in  which  the  respondents  to  this study are undergraduate students who are already earning in Jakarta. The results of this study are that Financial  Literacy  has  a  positive  effect  on  Personal  Financial  Planning.  Meanwhile,  financial behavior  and  income  have  no  effect  on  personal  financial  planning.  The  researcher  recommends  for further research to further develop the research by adding samples and variables to further refine the research.
ANALISIS EVENT STUDY NEW NORMAL TERHADAP HARGA SAHAM YANG TERDAFTAR DI BURSA EFEK INDONESIA Leni, Leni; Yanti, Harti Budi
EBID: Ekonomi Bisnis Digital Vol 1, No 2 (2023): Desember
Publisher : ISTEK Widuri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37365/ebid.v1i2.177

Abstract

This study aims to analyze abnormal returns and trading volume activity before and after the announcement of the implementation of the new normal in the goods and consumption sector. The object of research is through the official website of the Indonesia Stock Exchange (IDX). Retrieval of data using the documentation method, collecting data and information from www.idx.co.id and the website www.finance.yahoo.com which contains daily stock prices covering the number of stock trading transactions and the total number of shares outstanding at the time of observation. The results of the first hypothesis study show that there is no difference in abnormal returns before and after the announcement of the implementation of the new normal in goods and consumption sector companies. The second hypothesis shows that there is no difference in trading volume activity before and after the announcement of the implementation of the new normal in goods and consumption sector companies. This shows that the stock market does not react around the announcement of the implementation of the new normal. Investors do not react to buying or selling shares on the Indonesia Stock Exchange (IDX)
Pengaruh penerapan PSAK 73 terhadap kualitas laba Anisa, Ayu Nur; Yanti, Harti Budi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

This study aims to analyze and conduct empirical tests on the application of PSAK 73 and its effect on the earnings quality of open entities on the Indonesian Stock Exchange (IDX). The study was carried out through a quantitative methodology. Then the data used in the study is secondary data adapted to the IDX. The population in this study is all public entities listed on the Indonesian Stock Exchange (IDX) in the 2019-2021 period, with a total of 102 companies with 306 units of analysis. The sampling methodology in this study used purposive sampling. The method of research in this study is multiple regression. The results of hypothesis testing in this study show that the results of the variables in PSAK 73, namely usufructuary assets and interest expense, have a positive effect on earnings quality. Meanwhile, rental liabilities harm earnings quality and depreciation expense has no significant impact on earnings quality.
KOLABORASI PERGURUAN TINGGI DENGAN L.S.M UNTUK MEMPERDAYAKAN EKONOMI SECARA HOLISTIK Triyowati, Hermien; Gunawan, Hendra; Yanti, Harti Budi; Busnetty, Ida; Wahyuningsi, Mentari
JURNAL ABDIKARYASAKTI Vol. 3 No. 2 (2023): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v3i2.14664

Abstract

Pandemi Covid-19 melanda dunia sejak bulan Februari 2020, memunculkan krisis kesehatan dan berbagai kebijakan pengendalian penyebaran pandemi, yang menyebabkan perlambatan pada berbagai sector, dan berujung pada PHK. Situasi ini menyebabkan daya beli menurun, dan berdampak pada turunnya pendapatan masyarakat. Khususnya terhadap UMKM di pasar tradisional, kondisi ini berdampak pada turunnya omset penjualan pedagang rata-rata 40% (Gorgeu, R.; Ibrahim, AM; Antara, et.al.; Dinda, W., 2020). Selain itu, Saadatuddaraen (2021), memberikan bukti, bahwa, adanya PHK di kota Tangerang Selatan, menyebabkan bertambahnya jumlah pengangguran menjadi 84.000 orang dari total 1.7 juta penduduk. Berdasarkan fakta ini, FEB Usakti, bermaksud menyelanggarakan kegiatan Pengabdian kepada Masyarakat (PkM), bertujuan untuk membantu mencari solusi berbagai permasalahan UMKM dimasa Pandemic Covid-19. Kegiatan ini adalah untuk memberikan pemberdayaan terhadap UMKM, dalam legalisasi usaha, permodalan usaha dan digitalisasi usaha. Permodalan Usaha terkait dengan pemulihan usaha karena UMKM bangkrut, yang salah satu syaratnya adalah Legalisasi Usaha. Sedangkan digitalisasi usaha terkait dengan aktvitas usaha (keuangan maupun pemasaran) secara online.  Kegiatan PkM ini bermitra dan berkolaborasi dengan beberapa Lembaga Swadaya Masyarakat, yaitu Wiranesia Foundation, menaungi komunitas UMKM, tersebar diseluruh kabupaten/kota propinsi di Indonesia; FACTA (Forum Anak Cileduk Tangerang), menaungi komunitas UMKM di Cileduk - Tangerang Kota dan komunitas UMKM di pasar Tradisional Ceger, Tangerang Selatan.  Kegiatan ini dilakukan secara daring melalui Webinar, dengan metode pelatihan, penyuluhan dan pendampingan manajemen. Hasil kegiatan PkM, menemukan beberapa fakta seperti: kebutuhan UMKM atas pengembangan kualitas teknologi digital SDM, untuk pemasaran produk dan atau transaksi dengan perbankan dalam hal pembiayaan inclusive secara online; pentingnya legalisasi usaha dan sejauh mana tanggapan dan antusiasme UMKM memperoleh bimbingan dan  pembinaan usahanya. Beberapa implikasi kegiatan ini, adalah dalam rangka menjadikan  pelaksanaan PkM FEB Usakti lebih berkualitas, effektif, effisien dan tercapainya tujuan PkM itu sendiri. 
PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI BAGI SISWA SEKOLAH KEWIRAUSAHAAN BINA AMANAH CORDOVA Ekasari, Ayu; Yanti, Harti Budi; Muayyad, Deden Misbahudin; Havidz Kus; Hidayatullah, Hidayatullah
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 4 (2024): Agustus
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i4.1057

Abstract

Harga Pokok Produksi adalah salah satu faktor penting yang harus dipahami oleh pelaku Usaha Mikro Kecil Menengah karena berkaitan dengan perhitungan biaya-biaya produksi yang pada akhirnya dapat berpengaruh terhadap harga pokok penjualan serta laba atau rugi yang diperoleh. UMKM yang relatif mempunyai keterbatasan lebih banyak dibanding perusahaan besar terutama di bidang keuangan, amat perlu memahami perhitungan harga pokok produksi agar dapat menetapkan harga jual dengan tepat. Oleh karena itu Fakultas Ekonomi dan Bisnis Universitas Trisakti memberikan penyuluhan tentang Harga Pokok Produksi kepada para siswa Sekolah Kewirausahaan Bina Amanah Cordova yang sudah dan belum mempunyai usaha. Penyuluhan dilakukan melalui pemberian materi oleh pemateri dan Latihan menghitung Harga Pokok Produksi yang diselingi dengan diskusi. Para peserta cukup aktif dan hasil penyuluhan ini adalah meningkatnya pemahaman peserta tentang cara menghitung Harga Pokok Produksi yang bisa dilihat dari jawaban peserta pada kuesioner yang disebarkan setelah acara berakhir. Kata kunci: UMKM, Harga Pokok Produksi
Co-Authors Adhini Wijayanti Agus Sulistiyo Agustina, Enica Ainun, Lulu Amalina, Nurhafifah Amanda, Felicia Andrik Aprilyanto Setiawan Anisa, Ayu Nur Annisa Luthfy, Firly Ardi Kurnia Cahyadi Astri Natalia Hutauruk Atika Sari Ayu Ekasari Bagaskara, Fadilah Fajar Bambang Soedaryono Bambang Sudaryono Bima Dwi Prasetyo, Bima Cahyadi, Ardi Kurnia Chindy Flawdia Putri Christina Dwi Astuti Christina Dwi Astuti Christina Dwi Astuti Deden Misbahudin Muayyad Deliza Henny Deliza Henny I Desmonda, Humaira Najla Devi Margaretha Devia Marlina Dewanto, Prima Adi Dewi, Nadiah Sri Dewi, R. Rosiyana Dwi Fitri Puspa Dyon Santoso Edryanto Edryanto Elizabeth, Melyssa Olivia Enica Agustina Etania Ermadiela Hanjani Etania Ermadiela Hanjani Fabiola, Livia Febrina Thogamas Putri Feby Ayu Anggraini Feren Melina Junita Fernaldi Priyana Fitriana, Divina Fitriyanah, Karunia Eri Ghalda, Anita Gusmayani, Nita Tri Haryo Kuncara Haryo Kuntjoro Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Hasnawati Havidz Kus Hermien Triyowati, Hermien Hidayatullah Hidayatullah Hijriyanah, Atikah Ice Nasyrah Noor Ida Busnetty Idrianita Anis Imani, Dzikrina Nuril Jayawarsa, A.A. Ketut Julianti Naya Juwita Tanamal Kakarika Khafifa, Ria Leni Leni Maria Lidwina Sukarta Mariah Ulfa Muayyad, Deden Misbahudin Mutiara Annisa Nabila Putri, Utari Nainggolan, Juara S. Putra, Rangga Mas Edwinda Qonita, Radita Raihan Samudra Guska Rakendro Wijayanto Ranaa Putri Nisrina Wahab Regina Jansen Arsjah Reni Lestari Rizky Ananda Roy Androsius Situmorang Santoso, Dyon Santoso, Laurentius Calvin Sarah Troylita Sharon, Patricia Rebeca Sholihun Sholihun Singki, Benajir Sondang Dame Rebecka Sudibyo, Yvonne Augustine Sugeng, Santoso Utami, Mega Vera Fiyanti Vinola Herawaty Virna Sulfitri Wafi Nabilah Wahyuningsi, Mentari Yoana Aulia Putri Yohana Florensa Ketti Yumiarsi