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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 Jurnal Ilmiah Raflesia Akuntansi 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 International Journal of Social Science and Community Service
Triyani Budyastuti
Universitas Mercu Buana
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts 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 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 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.
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.
PENGARUH PENGETAHUAN PERPAJAKAN, NASIONALISME, DAN KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN WPOP Setiady, Mila Aprilia; Budyastuti, Triyani
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.2418

Abstract

This research aims to analyze the influence of Tax Knowledge, Nationalism, and Trust in the Government on Individual Taxpayer Compliance registered at KPP Pratama Kalideres. This research employs a quantitative approach using the Partial Least Square - Structural Equation Modeling (PLS-SEM) technique through SmartPLS 4.0 software. The sample consists of 100 respondents selected using purposive sampling. The results indicate that tax knowledge and nationalism have a positive and significant effect on taxpayer compliance, whereas trust in the government does not show a significant effect. These findings suggest that knowledge and nationalist attitudes are more dominant factors than institutional trust in influencing tax compliance behavior.
Pengaruh Profitabilitas, Sales Growth dan Likuiditas Terhadap Nilai Perusahaan: (Studi Empiris Pada Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024) Mubarokah, Nurfadilah; Triyani Budyastuti
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 2 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

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

Abstract

Abstrak— Firm value reflects investor’s perception of a company’s performance and future prospects. The transportation and logistics sector in Indonesia plays a crucial role in supporting economic activities, but it is highly vulnerable to various global disruptions, such as the COVID-19 pandemic, geopolitical influences, and supply chain uncertainties. Additionally, this sector also faces internal challenges such as rising operational costs, changes in government regulations, and demands for efficiency from consumers and investors. Where previous research on the influence of profitability, sales growth, and liquidity on firm value has generated inconsistent results, further empirical testing is needed. This study aims to analyze the influence of profitability, sales growth, and liquidity on firm value in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Data collection was carried out using a purposive sampling technique, with a total sample of 110 data from 22 mining sector companies for 5 years. Firm value is measured using the Price-to-Book Value (PBV) ratio, profitability using Return on Assets (ROA), sales growth with annual revenue growth, and liquidity with the Current Ratio (CR). Data processing was carried out using SPSS Version 31.1.1. The findings of this study indicate that profitability have negative significant effect on firm value, Sales growth have a positive insignificant effect on firm value and liquidity demonstrates a positive significant influence on firm value. Keywords: Profitability, Sales Growth, Liquidity, Firm Value.
PENGETAHUAN AKUNTANSI, TINGKAT PENDIDIKAN, DAN SISTEM INFORMASI AKUNTANSI TERHADAP KINERJA USAHA KECIL MENENGAH Setiawan, Veronica; Pernamasari, Rieke; Budyastuti, Triyani
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

Abstract

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.  
Pengaruh Corporate Social Responsibility, Kualitas Audit, Dan Capital Intensity Terhadap Agresivitas Pajak Di Masa Pandemi Prameswari, Salsabila; Budyastuti, Triyani
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

Abstract

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.
Co-Authors Angela Dirman Febrian Kwarto Giawan Nur Fitria Leonardus Ida Transetio Meiliyah Ariani, Meiliyah Mubarokah, Nurfadilah Murnandes, Mutia Novia Khairunnisa Novianti, Lely Nur Aeni, Tati Prameswari, Salsabila Raden Mohamad Herdian Bhakti Rainy Rahadatul A'isyi Riaty Handayani Rieke Pernamasari Riri Indriani Rista Bintara, Rista Roy Budiharjo Setiady, Mila Aprilia Setiawan, Veronica Sitanggang, Grace Deoni Siti Nur Sari Suri Mahrani Zulhawati