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All Journal Jurnal EMT KITA Gorontalo Accounting Journal Jurnal Online Insan Akuntan Jurnal EK dan BI Community Development Journal: Jurnal Pengabdian Masyarakat MOVE: Journal of Community Service and Engagement PARAHITA : Jurnal Pengabdian kepada Masyarakat Jurnal Applied Research in Management and Business Indonesian Community Journal Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru JAKPI Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Kewirausahaan Bukit Pengharapan JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Jurnal Pena-Mas Akuntansi Journal of Economics and Management

Triyani Budyastuti

Universitas Mercu Buana

Author-ID : 961295

Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

Published : 21 Documents Claim Missing Document

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THE INFLUENCE OF FINANCIAL TECHNOLOGY AND FINANCIAL LITERATURE ON BUSINESS SUSTAINABILITY Triyani Budyastuti
JURNAL ONLINE INSAN AKUNTAN Vol 6 No 2 (2021): Jurnal Online Insan Akuntan (Desember 2021)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v6i2.1541

Micro, Small and Medium Enterprises (MSMEs) have a big role as an effort to increase economic development in Indonesia, economic growth and open up new jobs. The going concern of a company is the main objective of a business entity since the establishment of the business entity. The survival of a business entity is closely related to how management manages the company, both from financial and non-financial factors. This study aims to examine the effect of financial technology (fintech) and financial literacy on the business sustainability of micro, small and medium enterprises (MSMEs) in East Sudimara Village. The population in this study were all assisted MSMEs registered in East Sudimara Village. Researchers used the saturated sample method, in which the population was sampled. The primary data collection method used is a questionnaire method. The data analysis technique used in this study is multiple regression analysis techniques with a test instrument using PLS 3.0. The results of the study show that there is no influence of fintech and financial literacy on business continuity. This gives a signal to the government as a regulator, academics as educators, the private sector as a catalyst, and the community as a driver to socialize and develop fintech and financial literacy in MSMEs in East Sudimara Village in particular.

Perputaran Persediaan Terhadap Likuiditas Pada Perusahaan Sektor Industri Barang Konsumsi Makanan dan Minuman yang Terdaftar di BEI Roy Budiharjo; Suri Mahrani; Triyani Budyastuti
JURNAL ONLINE INSAN AKUNTAN Vol 1 No 2 (2016): Jurnal Online Insan Akuntan (Desember 2016)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.239 KB)

Abstrak : Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh perputaran persediaan terhadap likuiditas pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Untuk mengukur likuiditas perusahaan, peneliti menggunakan rasio lancar, rasio cepat dan rasio kas. Variabel yang digunakan dalam penelitian ini adalah perputaran persediaan sebagai variabel independen dan likuiditas sebagai variabel dependen. Populasi dari penelitian ini adalah perusahaan-perusahaan yang manufaktur industri barang konsumsi makanan dan minuman yang terdaftar di Bursa Efek Indonesia, periode 2010-2014. Sampel dalam penelitian ini berjumlah 15 perusahaan, metode penarikan sampel yang digunakan adalah metode purposive sampling (judgement sampling). Pengujian hipotesis dilakukan dengan analisis regresi sederhana.Uji statistik dilakukan dengan uji t dan analisis regresi linear, sebelum uji ini dilakukan terlebih dahulu uji asumsi klasik. Hasil dari penelitian menunjukkan bahwa perputaran persediaan berpengaruh dan signifikan terhadap likuiditas yang diukur dengan quick ratio pada perusahaan barang konsumsi yang tercatat di Bursa Efek Indonesia. Tetapi perputaran persediaan tidak berpengaruh dan tidak signifikan terhadap likuiditas yang diukur dengan curent ratio dan cash ratio pada perusahaan barang konsumsi yang tercatat di Bursa Efek Indonesia. Kata Kunci: Perputaran Persediaan, Rasio Lancar, Rasio Cepat, Rasio Kas, Likuiditas Abstract : This research was conducted in order to determine the effect of inventory turnover to liquidity at consumer goods companies listed in Indonesia Stock Exchange (BEI). To measure the liquidity of companies, researchers used the current ratio, quick ratio and cash ratio. Variables used in this research are inventory turnover as the independent variable and liquidity as the dependent variable.The population of this research are companies that manufacture are consumer goods industry of food and beverages listed on the Indonesia Stock Exchange, 2010-2014. The sample in this study amounted to 15 companies, sampling method used is purposive sampling method (sampling judgment). Hypothesis testing is done with a simple regression analysis.The statistical test performed by t test and linear regression analysis, before this test is done first classical assumption test. Results from the study showed that the inventory turnover has effect and significant effect on liquidity as measured by the quick ratio at consumer goods companies listed on the Indonesia Stock Exchange. But the inventory turnover has no effect and no significant effect on liquidity as measured by the curent ratio and cash ratio at consumer goods companies listed on the Indonesia Stock Exchange. Keywords: Inventory Turn Over, Current Ratio, Quick Ratio, Cash Ratio, Liquidity

Faktor-faktor Yang Mempengaruhi Kinerja Karyawan Pada Penerapan Sistem Informasi Akuntansi Leonardus Ida Transetio; Triyani Budyastuti
JURNAL ONLINE INSAN AKUNTAN Vol 4 No 1 (2019): Jurnal Online Insan Akuntan (Juni 2019)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Abstrak: Penelitian ini untuk menguji pengaruh sistem informasi akuntansi, keahlian pengguna, dan integritas karyawan terhadap kinerja karyawan. Objek penelitian ini adalah karyawan yang bekerja pada PT. United can Company Ltd. yang berlokasi di Jakarta Barat. Penelitian ini dilakukan terhadap 68 responden dengan menggunakan pendekatan deskriptif kuantitatif. Karena itu, analisis data yang digunakan adalah analisis statistik dalam bentuk SEM (Structural Equation Modelling). Hasil penelitian ini menunjukkan bahwa secara parsial, variabel sistem informasi akuntansi dan integritas karyawan berpengaruh terhadap kinerja karyawan, sedangkan Keahlian pengguna tidak berpengaruh terhadap kinerja karyawan pada PT. United Can Company Ltd. di Jakarta Barat. Hal ini dibuktikan dari hasil t-statistik (uji t) dan menunjukkan nilai signifikan dari dua variabel bebas yang mendukung hipotesa sedangkan satu variabel tidak mendukung hipotesa. Oleh karena itu hasil uji dari penelitian ini menyatakan bahwa terdapat pengaruh sistem informasi akuntansi, dan integritas karyawan terhadap kinerja karyawan, sedangakan keahlian pengguna tidak berpengaruh terhadap kinerja karyawan pada PT. United Can Company Ltd. di Jakarta Barat. Kata kunci: Sistem Informasi Akuntansi, Keahlian Pengguna, Integritas Karyawan, Kinerja Karyawan Abstract: This research is to examine the effect of accounting information systems, user expertise, and employee integrity on employee performance. The object of this resear¹ch is employees who work at PT. United can Company located in West Jakarta. This research was conducted on 68 respondents using a quantitative descriptive approach. Therefore, the data analysis used is statistical analysis in the form of SEM (Structural Equation Modeling). The results of this research indicate that partially, accounting information system variables and employee integrity affect employee performance, while user expertise does not affect the performance of employees at PT. United Can Company in West Jakarta. This is evidenced from the results of t-statistics (t test) and shows the significant value of the two independent variables that support the hypothesis while one variable doesn’t support the hypothesis. Therefore the test results from this study state that there are influences between accounting information system, and employee integrity on employee performance while not having an influence on the user's expertise on employee performance at PT. United Can Company in West Jakarta. Keywords: Accounting Information Systems, User Expertise, Employee Integrity, Employee Performance

Pelatihan Pengelolaan Keuangan bagi Ibu Ibu Pendidikan Kesejahteraan Keluarga Meiliyah Ariani; Triyani Budyastuti; Zulhawati Zulhawati
PARAHITA : Jurnal Pengabdian kepada Masyarakat Vol 2, No 2 (2021): Jurnal Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal (Jurnal Ilmiah Indonesia)

Pengelolaan keuangan adalah sebuah tindakan untuk mencapai tujuan-tujuan keuangan di masa yang akan datang. Pengelolaan keuangan meliputi pengelolaan keuangan pribadi, pengelolaan keuangan keluarga, dan pengelolaan keuangan perusahaan. Pengelolaan keuangan merupakan bagian penting dalam mengatasi masalah ekonomi, baik masalah ekonomi individu, keluarga, maupun perusahaan. Permasalah yang muncul adalah masih kurangnya pengetahuan dan pemahaman ibu-ibu rumah tangga terhadap pengelolaan keuangan serta masih banyaknya ibu-ibu rumah tangga yang terjebak pada investasi bodong atau illegal. Metode yang digunakan adalah memberikan quiz financial checklist, pemberian materi pengelolaan keuangan, dan quiz pengetahuan tentang pengelolaan keuangan.

ANALISIS KINERJA REKSADANA KONVENSIONAL DAN REKSADANA SYARIAH UNTUK KEPUTUSAN INVESTASI INVESTOR Riri Indriani; Triyani Budyastuti
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 1 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

The purpose of his research are to know, describe and analyze the performance of comparisoon between conventional mutual fund and sharia mutual fund for investor’s investment decision based on Sharpe, Treynor, Jensen and growth of AUM (Asset Under Management). The object for this research is conventional share mutual fund, sharia share mutual fund, conventional fixed income mutual funds and sharia fixed income mutual funds. This research uses Nav data (Net Asset Value) from 2015 until 2017 with sample number 52 mutual fund which have been selected by Purposive Sampling method. This research uses the data analysis is statistical analysis in the form of average difference test using independent sample t-test method. The result of this research is no difference in analysis conventional mutual fund and Shariah mutual fund performance using Sharpe method and AUM (Asset Under Management) and have differences in analysis conventional mutual fund and Shariah mutual fund using Treynor and Jensen method.

Pengaruh Pertumbuhan Penjualan, Leverage Operasi, Dan Struktur Aktiva Terhadap Struktur Modal Lely Novianti; Triyani Budyastuti
Gorontalo Accounting Journal Volume 5 Nomor 2 October 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v5i2.2081

The purpose of the research is to analyze the influence sales growth, operating leverage, and asset tangibility of the capital structur. The method used in this study is purposive sampling. The population in this study is the mining sector companies listed on the Stock Exchange as many as 47 companies. The number of samples studied in this study was as much as 132 samples. The collection of data used in this study of secondary data came from the 33 financial statements of the mining company in the period 2017-2020. Analysis of data from this study uses multiple linear regression. Based on the results of the study concluded that sales growth and operating leverage has no influence on the capital structure, while the asset tangibility has influence on the capital structure.

Pengaruh Corporate Social Responsibility, Kualitas Audit, Dan Capital Intensity Terhadap Agresivitas Pajak Di Masa Pandemi Salsabila Prameswari; Triyani Budyastuti
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2667

This study aims to determine the impact of Corporate Social Responsibility, Audit Quality, and Capital Intensity on tax aggressiveness during pandemic. This study uses secondary data from annual financial reports of mining companies listed on the Indonesia Stock Exchange during 2018-2021. This type of research is quantitative research using purposive sampling as a sampling technique and obtained from 20 companies. The analytical method used is multiple regression analysis—processing data using SPSS 22 for windows and Microsoft excel. The result of this research is that Corporate Social Responsibility has a significantly positive effect on Tax Aggressiveness, Audit Quality has a significantly negative effect on Tax Aggressiveness, and Capital Intensity has a significantly negative effect on Tax Aggressiveness.

Pelatihan Pembuatan Desain Kemasan dan Marketing Produk Pada Usaha Kecil Menengah di Kelurahan Srengseng Jakarta barat Angela Dirman; Triyani Budyastuti
I-Com: Indonesian Community Journal Vol 3 No 2 (2023): I-Com: Indonesian Community Journal (Juni 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Era industri 4.0 memaksa para pelaku ukm untuk melek teknologi agar usaha dapat terus berjalan dan bersaing dengan produk sejenis. Sampai saat ini tercatat ada ribuan pelaku UKM binaan Pemkot Jakarta Barat yang masih beroperasi. Saat masa pandemi Covid-19 UKM dinilai lebih dibandingkan dengan mall atau restoran besar, karena pangsa pasarnya adalah masyarakat umum dan harga produknya juga terjangkau. Persaingan bisnis yang semakin gencar ini membuat para pelaku ukm dituntut harus mampu mencari jalan agar produknya terus dicari. Memperhatikan wilayah sekitar Jakarta Barat terutama di Kelurahan Srengseng, dimana ternyata banyak sekali warga yang memiliki sebuah usaha rumahan, maka kami termotivasi untuk memberikan pelatihan pembuatan desain kemasan dan marketing produk. Dengan diadakannya pelatihan pembuatan desain kemasan dan marketing produk pada ini diharapkan akan membuka wawasan dan inovasi pemilik usaha untuk melakukan pemasaran yang lebih luas dan mampu berinovasi pada kemasan produk agar usaha mereka dapat bertahan dan terus berkembang.

Pengaruh Likuiditas, Risiko Bisnis, Pertumbuhan Penjualan terhadap Struktur Modal (Studi Empiris Pada Perusahaan Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Siti Nur Sari; Triyani Budyastuti
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 2, No 1 (2022)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

The purpose of this research is to find effect of Liquidity, Business Risk and SalesGrowth on Capital Structure in Agricultural Sector Companies Listed on the Indonesia Stock Exchange (BEI) 2015-2019 period. The sampling technique using purposive sampling. And the data of the research is secondary data consist of 17 companies. The analysis of the study using the SPSS 25 with multiple liniear regression analysis techniques. The result of the research shows that: 1) Based on partial research result, it be can amount of liquidity has significant effect on capital structure. 2) The business risk has no significant effect on capital structure. 3) The sales growth has no significant effect on capital structure.

PENGETAHUAN AKUNTANSI, TINGKAT PENDIDIKAN, DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA USAHA KECIL MENENGAH Veronica Setiawan; Rieke Pernamasari; Triyani Budyastuti
Jurnal Applied Research in Management and Business Vol. 3 No. 2 (2023): Desember 2023
Publisher : Fakultas Ekonomi, Bisnis dan Humaniora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53416/arimbi.v3i2.195

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman akuntansi, tingkat pendidikan, dan sistem informasi akuntansi terhadap kinerja usaha mikro, kecil, dan menengah (UMKM). Populasi yang digunakan dalam penelitian ini terdiri dari UMKM di sekitar Universitas Mercu Buana Jakarta Barat. Berdasarkan kriteria yang ditentukan, totalnya berjumlah 50 unit UMKM. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan bantuan software statistik SPSS Versi 26. Hasil penelitian menunjukkan bahwa pemahaman akuntansi mempunyai pengaruh positif dan signifikan terhadap kinerja UMKM, tingkat pendidikan mempunyai pengaruh positif dan signifikan terhadap kinerja UMKM, dan sistem informasi akuntansi tidak mempunyai pengaruh terhadap kinerja UMKM.

Co-Authors Angela Dirman Febrian Kwarto Giawan Nur Fitria Lely Novianti Leonardus Ida Transetio Meiliyah Ariani, Meiliyah Novia Khairunnisa Rainy Rahadatul A'isyi Riaty Handayani Rieke Pernamasari Riri Indriani Rista Bintara, Rista Roy Budiharjo Salsabila Prameswari Setiady, Mila Aprilia Setiawan, Veronica Sitanggang, Grace Deoni Siti Nur Sari Sri Purwaningsih Suri Mahrani Veronica Setiawan Zulhawati

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