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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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Analisis Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud Murnandes, Mutia; Budyastuti, Triyani
Gorontalo Accounting Journal Volume 8 Number 1 April 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i1.4065

Abstract

The aim of this research is to analyze fraud pentagon on detecting financial statement fraud of BUMN companies listed in Indonesia Stock Exchange for the period 2018-2022. The independent variable used in this study is the fraud pentagon with five factors which consists of pressure, opportunity, capability, rationalization, and arrogance. The dependent variable used in this research is financial statement fraud. The population of this research is BUMN companies for the period 2018-2022. The samples collected used the purposive sampling method. A total of 95 data were selected as a sample. The analysis method for this research uses multiple linear regression. The results shows that pressure and arrogance have a positive effect on financial statement fraud. While opportunity, capability, and rationalization have no effect on the financial statement fraud.
Pengaruh Pertumbuhan Penjualan, Leverage Operasi, Dan Struktur Aktiva Terhadap Struktur Modal Novianti, Lely; Budyastuti, Triyani
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

Abstract

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 Kesadaran, Sanksi Pajak, Kualitas Pelayanan Pajak, dan Penerapan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Nur Aeni, Tati; Budyastuti, Triyani
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3378

Abstract

This study aims to examine the effect of taxpayer awareness, tax sanctions, tax service quality, and the application of samsat drive thru system on motor vehicle taxpayer compliance. The population in this study is all motor vehicle taxpayers who have been registered at the West Jakarta Samsat Joint Office. This study used nonprobability sampling techniques, accidental sampling was 105 respondents. For data collection techniques using questionnaires and Data analysis techniques using SMARTPLS 3. The results of this study show that taxpayer awareness, tax sanctions and the implementation of the SAMSAT drive thru system have a positive and significant effect on motor vehicle taxpayer compliance. Meanwhile, the quality of tax services does not have a positive and significant effect on the compliance of motor vehicle taxpayers at the SAMSAT Joint Office in West Jakarta.
Accounting Skill Boost: Exclusive Cash Transaction Training for Tangerang City Accounting MGMP Teachers Kwarto, Febrian; Budyastuti, Triyani
International Journal of Social Science and Community Service Vol. 2 No. 3 (2024): JULY
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v2i3.17

Abstract

The exclusive training of cash transaction for Subject Teacher Consultation Meeting (MGMP) in Tangerang City aims to improve their competence and understanding in managing cash transactions. This study used direct experimental method to evaluate the effectiveness of the training. Data were collected through discussions and direct interviews to understand participants' perceptions and experiences. The results of this activity showed that the training was successful in significantly improving teachers' competencies. Qualitatively, it revealed that participants felt more confident in teaching cash transactions and were very satisfied with the interactive and relevant teaching methods. In addition, participants reported that this training provided practical skills that can be directly applied in teaching. The conclusion of this training not only improves the competence of individual teachers but also contributes to improving the quality of accounting education in Tangerang City. This study confirms the importance of training that is tailored to the specific needs of participants to achieve optimal results, supporting the findings of previous studies on the positive impact of professional training on education quality.
PKM BAGI GURU BIDANG STUDI AKUNTANSI SE-KOTA TANGERANG (SIKLUS PENGELUARAN KAS) Budyastuti, Triyani; Kwarto, Febrian
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.
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