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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
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

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Pengaruh Ukuran Dewan Komisaris, Kepemilikan Asing Dan Profitabilitas Terhadap Kualitas Sustainability Report (Studi Empiris Perusahaan Jasa Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia BEI Tahun 2012 - 2016) Novia Khairunnisa; Triyani Budyastuti
Jurnal Pena-Mas Akuntansi Vol 1, No 2
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jpma.v1i2.9970

Abstract

This research was conducted to examine the effect of board size, foreign ownership and profitability on the quality of sustainability report. The purpose of this study is to find out and analyze the influence of board size, foreign ownership and profitability on the quality of sustainability report. The population in this study were banking companies listed on the Indonesia Stock Exchange in 2012 - 2016. The sampling technique in this study was purposive sampling. Many samples that fit the specified criteria were as many as 6 companies. Based on research shows that simultaneously, this research variable has a significant influence on the sustainability report. While partially foreign ownership has a significant negative effect on the quality of sustainability report. And the size of the board of commissioners and profitability does not have a negative and significant effect on the quality of the sustainability report.
ANALISIS PENGARUH LIKUIDITAS, SOLVABILITAS DAN AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR PROPERTI DAN RETAIL budyastuti, triyani
Jurnal Kewirausahaan Bukit Pengharapan Vol. 1 No. 2 (2021): Periode November - April
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v1i2.26

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisa pengaruh Likuiditas, Solvabilitas dan Aktivitas Terhadap Profitabilitas. Populasi penelitian ini adalah Perusahaan Sub Sektor Properti dan Retail yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2019. Penentuan jumlah sampel menggunakan metode purposive sampling, sehingga diperoleh sampel sebanyak 13 perusahaan. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dan analisis data yang digunakan adalah analisis statistik dalam bentuk uji regresi linier berganda. Hasil penelitian ini menunjukkan bahwa secara parsial menunjukkan hasil yang berbeda-beda. Pada Likuiditas tidak berpengaruh signifikan terhadap Profitabilitas, Solvabilitas berpengaruh negatif dan signifikan terhadap Profitabilitas, dan Aktivitas berpengaruh positif dan signifikan terhadap Profitabilitas.
Pengaruh Kesadaran Wajib Pajak, Tingkat Kepercayaan Terhadap Pemerintah, Sanksi Perpajakan Dan Implementasi Penerapan E-Samsat Terhadap Kepatuhan Perpajakan: (Studi Kasus Wajib Pajak Kendaraan Bermotor Di Wilayah Jakarta Selatan) Sitanggang, Grace Deoni; Budyastuti, Triyani
Jurnal EMT KITA Vol 8 No 4 (2024): OCTOBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i4.3212

Abstract

The increasing number of vehicles in Jakarta and the efforts of the tax authorities to develop innovations that make life easier for taxpayers should be in line with the amount of tax revenue. However, the increase in cases of misuse of taxpayers' money has led to a decline in public trust in the tax authorities. This study aims to examine the influence of taxpayer awareness, trust in government, tax sanctions, and the implementation of e-Samsat on the compliance of motor vehicle taxpayers in South Jakarta. This research uses a non-probability sampling technique with a purposive sampling approach. The sample consists of 100 respondents out of 273 respondents. The sample criteria for this study are taxpayers registered with South Jakarta Samsat. The data collection technique is a questionnaire. The scale used in this research is the Likert scale. The data analysis technique used is SMARTPLS 3. The results of this study indicate that taxpayer awareness, trust in the government, tax sanctions, and the implementation of e-Samsat have a positive and significant effect on motor vehicle taxpayer compliance.
Pengaruh Profitabilitas, Ukuran Perusahaan, Sales Growth dan Leverage terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Rainy Rahadatul A'isyi; Triyani Budyastuti
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 5 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business (in-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i5.2041

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, ukuran perusahaan, sales growth dan leverage terhadap tax avoidance. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Populasi pada penelitian ini adalah perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2023. Pemilihan sampel menggunakan metode purposive sampling. Jumlah sampel penelitian ini adalah 15 perusahaan selama 5 tahun dengan total 75 data sampel. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah teknik dokumentasi dengan mendapatkan data berupa laporan tahunan perusahaan tahun 2019-2023. Metode analisis data yang digunakan adalah analisis linear berganda dengan bantuan software IBM SPSS versi 25. Hasil penelitian ini menunjukkan bahwa Leverage berpengaruh positif signifikan terhadap Tax Avoidance, ukuran perusahaan berpengaruh negatif signifikan terhadap Tax avoidance, sedangkan Profitabilitas dan Sales Growth tidak berpengaruh signifikan terhadap Tax Avoidance.
Pelatihan Pembuatan Pembukuan Sederhana Bagi UMKM di Kelurahan Srengseng, Kembangan, Jakarta Barat Budyastuti, Triyani; Dirman, Angela
Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Vol 5 No 01 (2024): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v5i01.929

Abstract

Bookkeeping is a very important part of running a business. There are many important benefits of bookkeeping for business development. By keeping neat and organized financial records, the business can avoid losses or even bankruptcy. Bookkeeping helps map the amount of profit/loss, identify every transaction made, and see the financial condition and taxation of the business that can be used as material for business assessment. Simple records are very influential on business development. Through bookkeeping, MSME owners can see the condition and development of the business, including the company's profits and losses. With this, bookkeeping can be used as a benchmark in designing future business strategies. The community service was held in Srengseng Village, West Jakarta, using the question and answer method. The results of this community service are expected that the participants will gain knowledge about the importance of bookkeeping in their business activities and can apply it in real life.
Preparation for Facing the World of Work for Fresh Graduates at SMK N 9 Jakarta, Indonesia Bintara, Rista; Fitria, Giawan Nur; Pernamasari, Rieke; Budyastuti, Triyani; Purwaningsih, Sri
MOVE: Journal of Community Service and Engagement Vol. 4 No. 3 (2025): January 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i3.410

Abstract

Indonesia has the second-highest unemployment rate in Southeast Asia, reaching 5.45% in February 2023. Vocational High Schools (SMK) are designed to prepare graduates to be job-ready in accordance with government regulations. However, SMKs face several issues, such as misalignment between the curriculum and labor market needs, lack of mental preparedness among students, and limited collaboration with industry. The Community Service team from Universitas Mercu Buana is conducting an initiative to improve competency literacy, leadership skills, and mental readiness among students of SMK N 9 Jakarta Barat, preparing them for the workforce. This program aims to enhance competency literacy, leadership character, and mental preparedness in students to face the challenges of the job market.
Peningkatan Softskill Untuk Memasuki Dunia Kerja Bagi Siswa Akuntansi fitria, Giawan Nur; Bintara, Rista; Budyastuti, Triyani
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v4i2.4774

Abstract

Vocational High School (SMK) graduates are prepared to work in the public or private sector, or to work independently as entrepreneurs. Students are provided with technical skills based on their chosen major, as well as soft skills. However, the need for soft skills often does not receive enough attention. The soft skills training program for accounting students at SMK N 9 West Jakarta aims to help students understand the importance of soft skills. Students are expected to practice using soft skills that will support them in finding or creating jobs, writing cover letters, and creating interesting, informative, and effective Curriculum Vitae (CV). They are also expected to be confident when facing job interviews. It is hoped that the results of this training and mentoring will demonstrate that students understand the importance of soft skills such as communication, self-confidence, respect, open-mindedness, and honesty in the work environment and in daily life.
Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan Komite Audit Sebagai Variable Moderasi Budiharjo, Roy; Bintara, Rista; Handayani, Riaty; Budyastuti, Triyani; Fitria, Giawan Nur; Dirman, Angela
Journal of Economics and Management Vol. 1 No. 3 (2023): Journal of Economics and Management, December 2023
Publisher : Lembaga Publikasi Ilmiah Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/ecoma.v1i3.22

Abstract

This study was conducted to analyze how the effect of profitability and company size on company value with the audit committee as a moderate variable in infrastructure companies listed on the Indonesia Stock Exchange from 2018 to 2021 is the population taken. Purposive sampling is the sampling method used. In collecting data, documentation is used. Statistical testing was performed using t-tests and multiple linear regression analysis, previously classical assumption testing was carried out. The results of this study show that: profitability and company size have a positive effect on company value, while the audit committee cannot moderate the relationship between profitability and company size to company value.
PKM BAGI GURU BIDANG STUDI AKUNTANSI SE-KOTA TANGERANG (SIKLUS PENGELUARAN KAS) Triyani Budyastuti; Febrian Kwarto
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.29231

Abstract

Perkembangan industri pada negara maju maupun negara berkembang tidak luput dari adanya kontribusi pendidikan vokasi. Di Indonesia sendiri, pendidikan vokasi terus mendapat perhatian seperti dengan lahirnya Instruksi Presiden (Inpres) Nomor 9 Tahun 2016 tentang Revitalisasi Sekolah Menengah Kejuruan (SMK). Dalam upaya peningkatan kualitas dan daya saing Sumber Daya Manusia (SDM) Indonesia, maka diperlukan sinergi dari berbagai kementerian dan lembaga untuk menyusun peta kebutuhan SDM untuk meningkatkan daya saing SDM Indonesia, khususnya bagi lulusan SMK. Untuk mewujudkan hal tersebut, Menteri pendidikan dan kebudayaan diberikan tugas yang salah satunya adalah menaikkan jumlah serta kompetensi pada tenaga pendidik dan pendidik SMK. Tujuan dari pengabdian ini adalah memberi pengetahuan terkait standar akuntansi terbaru dan teknis siklus akuntansi pengeluaran kas. Luaran dari pengabdian ini adalah guru membuat buku yang berisikan soal dan latihan terkait siklus akuntansi yang akan menjadi buku panduan atau pedoman bagi guru-guru dalam memberikan pelajaran kepada siswa.
PENCATATAN KEUANGAN YANG EFEKTIF: TEKNIK PEMBUKUAN SEDERHANA UNTUK PEMILIK USAHA Budyastuti, Triyani; Setiawan, Veronica
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.45604

Abstract

Kembangan Utara merupakan salah satu kelurahan di wilayah Jakarta Barat yang menghadapi tantangan signifikan dalam hal pemenuhan kebutuhan dasar warga, seperti tempat tinggal yang layak, sanitasi, serta akses terhadap layanan publik yang memadai. Salah satu masalah utama yang dihadapi oleh wilayah ini adalah adanya kawasan yang termasuk dalam kategori kumuh, baik yang tergolong kumuh sedang maupun kumuh ringan. Kawasan kumuh ini umumnya ditandai dengan kondisi bangunan yang tidak terawat, keterbatasan akses terhadap fasilitas dasar seperti air bersih, saluran pembuangan yang tidak layak, serta minimnya ruang terbuka hijau.Meskipun kondisi tersebut cukup memprihatinkan, wilayah ini juga memiliki potensi besar untuk berkembang jika diberikan perhatian dan intervensi yang tepat. Tujuan pengabdian masyarakat ini adalah untuk meningkatkan kualitas hidup warga dengan menyediakan pelatihan dan pengetahuan yang dapat mengembangkan keterampilan mereka, sehingga mereka mampu menciptakan solusi atas masalah-masalah yang dihadapi secara mandiri dan berkelanjutan. Hasil dari pengabdian ini adalah Meningkatnya pemahaman peserta mengenai pentingnya pencatatan keuangan usaha serta memperoleh wawasan mengenai teknik pembukuan sederhana yang bisa diterapkan secara mandiri dan menunjukkan antusiasme dan minat untuk mengikuti pelatihan lanjutan di masa mendatang.
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