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All Journal AKUNTABILITAS ETIKONOMI Krisna: Kumpulan Riset Akuntansi JAM : Jurnal Aplikasi Manajemen The Asian Journal of Technology Management (AJTM) MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) The Accounting Journal of Binaniaga International Journal of Social Science and Business JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Indonesian Journal of Accounting and Governance Jurnal Pendidikan dan Konseling SULUH: Jurnal Abdimas Jurnal Riset Akuntansi Kontemporer Jurnal Riset Bisnis dan Manajemen GANDRUNG: Jurnal Pengabdian Kepada Masyarakat International Journal of Social and Management Studies (IJOSMAS) Journal of Community Service and Engagement COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Ekonomi Trisakti International Journal of Accounting & Finance in Asia Pasific JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi International Journal of Contemporary Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Keuangan dan Perbankan Journal of Applied Business and Technology JAATB JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Asian Journal of Management, Entrepreneurship and Social Science Indonesian Journal of Accounting and Governance Jurnal Cinta Nusantara
Sistya Rachmawati
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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 1 
Pengaruh Financial Distress Dan Ukuran Perusahaan Terhadap Auditor Switching Lembah Dewi Andini; Muhammad Azzaki; Reiza Basariadi; Sistya Rachmawati
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 1 No 2 (2023): Februari 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v1i2.247

Abstract

This study aims to determine the effect offinancial distress and firm size on auditor switching. The independent variables in this study are financial distress and firm size. The dependent variable is auditor switching. The research method uses quantitative methods. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) during 2017- 2021. The sample of this study were 44 companies listed on the Indonesia Stock Exchange (IDX). The analysis technique usedin this study is multiple linear regression. The results showed that profitability measured by Debt Equity Ratio (DER) did not significant on Auditor Switching and Firm Size measured by (Ln total assets) had a significantly effect on Auditor Switching.
Pengaruh Kualitas Pelaporan Keuangan, Debt Maturity Terhadap Efisiensi Investasi Angelica Dipaulina; Sistya Rachmawati
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i2.351

Abstract

Purpose: This research aims to examine the influence of financial reporting quality and debit maturity on investment efficiency. Design/methodology/approach: This research is quantitative data. The population in this research is manufacturing companies in the raw goods sub sector in 2018-2022. Using the purposive sampling method, there were 10 companies as research samples. The analysis technique used to test the hypothesis is multiple regression analysis using eviews 9 software. Findings: Variable financial reporting quality is measured using Return on Assets (ROA). Variable Financial reporting quality is measured using Return on Assets (ROA). The debt maturity variable is measured using the Stdebt formula, while the investment efficiency variable is measured using sales growth. The type of data used is secondary data obtained from www.idx.co.id. The analysis method used is panel regression analysis. The results of this research indicate that the quality of financial reporting and debt maturity have a positive and insignificant effect on investment efficiency.
The Effect Of Media Exposurer, Slack Resources, Public Ownership, And Profitability On Corporate Social Responsibility (CSR) Disclosure Leandra Endhita Estuningsih; Sistya Rachmawati; Egi Gumala Sari
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): September 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i2.436

Abstract

Objective – This study aims to determine the influence of Media Exposure, Slack Resources, Public Ownership, and Profitability on Corporate Social Responsibility Disclosure. Design/methodology/approach – This study uses quantitative data, the sample in this study is 55 non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2018-2022. The analysis techniques used to test the hypothesis are statistical analysis, namely: descriptive statistics, classical assumption tests (normality, multicollinearity, heterokedasticity, and autocorrelation), multiple linear analysis, hypothesis tests and determination coefficients with SPSS 25.0. Findings – The results of this study show that the Media Exposure variable has a positive and significant effect on corporate social responsibility disclosure, the slack resources variable has a negative and insignificant effect on corporate social responsibility disclosure, the public ownership variable has a positive and insignificant effect on corporate social responsibility disclosure, and the profitability variable has a positive and significant effect on corporate disclosure social responsibility Originality/Value– This study discusses Corporate Social Responsibility Disclosure and other factors such as Media Exposure, Slack Resources, Public shareholding and Profitability focusing on consumer non-cyclical. This study uses the Sustainbility Reporting Guidelines (SRG) index. Launched by the Global Reporting Initiative (GRI), in the SRG, there are 79 items spread across 6 performance indicators. Keywords: Media Exposure, Slack Resources, Public Share Ownership, Profitability, Corporate Social Responsibility Disclosure. Keywords: Media Exposure, Slack Resources, Public Share Ownership, Profitability, Corporate Social Responsibility Disclosure.
The Effect of Green Accounting and Leverage on Company Financial Performance with Good Corporate Governance as a Moderating Variable Danur Dara Adelia; Sistya Rachmawati
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2026): February 2026
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.647

Abstract

Abstract Purpose – This study aims to obtain empirical evidence on the influence of green accounting and leverage on financial performance with good corporate governance as a moderating variable Design/methodology/approach – This study uses a quantitative research design. The sample consists of 52 property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2024. The analysis techniques used to test the hypotheses are multiple regression analysis and moderation interaction regression using EViews 9 software Findings – The results of this study indicate that green accounting has a negative effect and is not statistically significant on financial performance. Furthermore, leverage has a negative effect and is not statistically significant on financial performance, and good corporate governance has a negative effect and is not statistically significant on financial performance. However, good corporate governance does not strengthen the influence of green accounting on financial performance, and good corporate governance does not strengthen the influence of leverage on financial performance Research limitations/implications – This study discusses financial performance and other factors such as green accounting, leverage, and good corporate governance, focusing on companies in the property and real estate sector. This study contributes new insights by positioning good corporate governance as a moderating variable that strengthens the relationship to explain variations in corporate financial performance amid increasing demands for sustainable business practices
Analysis of Inventory Calculation Between the Just In Time Method and the Economic Order Quantity Method at PT. Ohtomi Indonesia: Just In Time Method and the Economic Order Quantity Method at PT. Ohtomi Indonesia Winda Natalia Pardede; Lembah Dewi Andini; Diana Airawaty; Sistya Rachmawati
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): September 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.695

Abstract

At company PT. Ohtomi, there is a discrepancy between theory and practice in the application of inventory control methods. Theoretically, the Just In Time (JIT) method should be able to reduce storage costs since the company does not need to maintain large stock. However, field data shows that inventory costs under the JIT method are actually higher compared to the Economic Order Quantity (EOQ) method.
Co-Authors Angelica Dipaulina Augustine, Yvonne Bella Nabilla Lukita Putri Danur Dara Adelia Darmawati, Deni Diana Airawaty Diftya Rachmitha Hunafah Efendi Susana Egi Gumala Sari Eko Cahyo Mayndarto Eko Mayndarto Ellyzia Sustrastanti Elni Beatrix Daun Tasik Allo Elni Beatrix Daun Tasik Allo Erie Riza Nugraha Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Etty Murwarningsari Eucharistia, Happy Evlin Adelina Sinaga Fatik Rahayu Febryanti Simon Giawan Nur Fitria Grahita Iga Pramesti Happy Eucharistia Harahap, Cicely Delfina Humaira Uswatun Hasanah Hunafah, Diftya Rachmitha I Gusti Ayu Asri Pramesti I Gusti Ayu Asri Pramesti Ismawati Haribowo Leandra Endhita Estuningsih Lembah Dewi Andini Lestari, Risti Dwi Lestari, Risti Dwi Listya Sugiyarti Maya Grace Basaria Mazzlida Mat Deli Mazzlida Mat Deli Muhammad Azzaki Muhammad Nuryatno Muhammad Nuryatno Muhammad Nuryatno Amin Muhd. Nuryatno Amin Mulyani, Susi Dwi Mulyani, Susi Dwi Dwi Naila Syamlan Nike Dewanti Wulanningrat Nugraha, Erie Riza Prastiyo Diatmono Pratiwi, Inugrah Ratia Priyono Priyono Raphita Fauzyyah Reiza Basariadi Risti Dwi Lestari Rustandi Rustandi Sofie Sofie Sri Yulianti Sustrastanti, Ellyzia Suyono Suyono Suyono Suyono Triyanto Triyanto Wan Muhammad Kudri Winda Natalia Pardede Yudi Yudi Yuha Nadhirah Qintharah Yulia Eka Riyanti Yvonne Augustine