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All Journal Jurnal Pengabdian Masyarakat International Journal of Contemporary Accounting Indo-Fintech Intellectuals: Journal of Economics and Business
Triyono
Accounting Study Program, Faculty of Management and Business, Horizon University, Karawang, Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengaruh Kualitas Audit Dan Perlindungan Investor Terhadap Earning Response Coefficient (Erc) Dimoderasi Multiple Directorships Di Perusahaan Multinasional Indonesia Tabah Rizki -; Triyono; Arina Hidayati
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.v4i5.1914

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh kualitas audit, perlindungan investor, terhadap kualitas laba yang diproksikan dengan earning response coefficient (ERC) yang dimoderasi multiple directorships. Penelitian ini menggunakan perusahaan manufaktur yang berjumlah 138  sebagai sampel penelitian dengan teknik purposive sampling selama tahun 2018 -2023. Jenis penelitian yang digunakan merupakan  penelitian  kuantitatif  dengan  sumber  data  sekunder. Alat analisis yang digunakan dalam penelitian ini menggunakan analisis regresi berganda dengan pooled least square. Hasil penelitian menunjukkan bahwa kualitas audit dan perlindungan investor berpengaruh positif terhadap ERC. Selain itu, hasil penelitian juga menunjukkan bahwa peran multiple directorship dapat memperkuat pengaruh kualitas audit dan perlindungan investor terhadap ERC. Penelitian ini dapat memberikan gambaran yang lebih berkualitas berkaitan dengan informasi laba yang disajikan sehingga mampu menjadi pertimbangan manajemen perusahaan dalam pengambilan keputusan dan bagi investor untuk melakukan investasi terhadap sebuah perusahaan.
Pengaruh Kualitas Audit Dan Perlindungan Investor Terhadap Earning Response Coefficient (Erc) Dimoderasi Multiple Directorships Di Perusahaan Multinasional Indonesia Tabah Rizki -; Triyono; Arina Hidayati
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.v4i5.1914

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh kualitas audit, perlindungan investor, terhadap kualitas laba yang diproksikan dengan earning response coefficient (ERC) yang dimoderasi multiple directorships. Penelitian ini menggunakan perusahaan manufaktur yang berjumlah 138  sebagai sampel penelitian dengan teknik purposive sampling selama tahun 2018 -2023. Jenis penelitian yang digunakan merupakan  penelitian  kuantitatif  dengan  sumber  data  sekunder. Alat analisis yang digunakan dalam penelitian ini menggunakan analisis regresi berganda dengan pooled least square. Hasil penelitian menunjukkan bahwa kualitas audit dan perlindungan investor berpengaruh positif terhadap ERC. Selain itu, hasil penelitian juga menunjukkan bahwa peran multiple directorship dapat memperkuat pengaruh kualitas audit dan perlindungan investor terhadap ERC. Penelitian ini dapat memberikan gambaran yang lebih berkualitas berkaitan dengan informasi laba yang disajikan sehingga mampu menjadi pertimbangan manajemen perusahaan dalam pengambilan keputusan dan bagi investor untuk melakukan investasi terhadap sebuah perusahaan.
Pendampingan Pengelolaan Keuangan Pribadi untuk Mempersiapkan Masa Depan di SMKN 3 Karawang, Jawa Barat Tabah Rizki; Eindye Taufiq; Arina Hidayati; Triyono, Triyono; Wiwin Lestari; Fitri Rasdayanti; Edward Letsoin; Heri Susanto
Jurnal Pengabdian Masyarakat - PIMAS Vol. 4 No. 2 (2025): Mei
Publisher : LPPM Universitas Harapan Bangsa Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/pimas.v4i2.1835

Abstract

Pengabdian ini bertujuan untuk mengatasi masalah kurangnya pemahaman siswa SMKN 3 Karawang tentang pengelolaan keuangan pribadi yang dapat berdampak pada ketidakmampuan mereka dalam mengambil keputusan keuangan yang bijaksana di masa depan. Fokus pengabdian ini adalah untuk meningkatkan literasi keuangan pribadi siswa agar mereka dapat mempersiapkan masa depan finansial yang lebih stabil. Tujuan pengabdian ini adalah memberikan pemahaman dasar tentang pengelolaan keuangan, termasuk perencanaan anggaran, menabung, investasi, dan cara menghindari utang yang tidak sehat. Metode yang digunakan adalah pendekatan partisipatif melalui sosialisasi, simulasi keuangan, dan diskusi kelompok, memberikan pengalaman praktis dalam pengelolaan keuangan. Evaluasi dilakukan dengan pre-assessment dan post-assessment untuk mengukur peningkatan pengetahuan dan perubahan sikap siswa. Diharapkan hasilnya adalah peningkatan literasi keuangan, terbentuknya kebiasaan keuangan sehat, serta kesiapan siswa menghadapi tantangan finansial di masa depan, yang memberikan dampak positif jangka panjang dalam pengelolaan keuangan pribadi mereka.
Career Readiness Program: Soft Skill dan Edukasi Keuangan bagi Siswa SMK 3 Karawang Arina Hidayati; Triyono, Triyono; Tabah Rizki; Fitri Rasdayanti; Edward Kurniawan Saputra Letsoin; Wiwin Lestari
Jurnal Pengabdian Masyarakat - PIMAS Vol. 4 No. 2 (2025): Mei
Publisher : LPPM Universitas Harapan Bangsa Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/pimas.v4i2.1836

Abstract

The implementation of community service in SMK N 3 Karawang was carried out by teachers from Horizon University Indonesia. SMK N 3 Karawang is one of the private secondary schools located in Kondangjaya area, East Karawang, Karawang City. Initial observations showed that career planning education is needed especially for vocational high school students. For this reason, the author strengthens as part of the academic world to help prepare students' careers, so that in the future it is hoped that the needs of the business world will successfully absorb labor from SMK graduates. This community service activity (PKM) is carried out with a continuous socialization method. There are two types of delivery methods, namely, lectures and discussions based on student center learning. Both the lecturer and the community service team give priority to hands-on activities for students. Thus, PKM participants not only understand in theory, but also understand the application in the industrial business world in the future.
Meningkatkan Nilai Ekonomis melalui Pengelolaan Hasil Pertanian dan Perkebunan dengan Sistem Akuntansi Keuangan di Desa Pancakarya, Kabupaten Karawang Triyono, Triyono; Tabah Rizki; Arina Hidayati
Jurnal Pengabdian Masyarakat - PIMAS Vol. 4 No. 2 (2025): Mei
Publisher : LPPM Universitas Harapan Bangsa Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35960/pimas.v4i2.1839

Abstract

The underutilization of agricultural and plantation products is the primary issue faced by the people of Pancakarya Village, Karawang Regency. This has an impact on the relatively low economic value of the products produced. This community service program is designed to enhance the community’s financial management capabilities through training in simple accounting systems. Partners for this service include farmer groups, PKK mothers, and village youth, who are located in fertile areas with abundant agricultural and plantation potential, through the Participatory Action Research (PAR) Approach, which is a program implemented through a series of workshops and practical assistance covering financial recording techniques, stock management, and pricing strategies. With 75% of participants able to create basic financial reports, the program’s outcomes show a notable improvement in partners’ comprehension of basic accounting. After training, participants’ comprehension and awareness are significantly improved by this program as well
CYBER TRUST AND CORPORATE REPUTATION: THE ROLE OF IT EXPERT BOARDS Tabah Rizki; Muhammad Arsalan Khan; Triyono; Arina Hidayati
International Journal of Contemporary Accounting Vol. 7 No. 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v7i2.24405

Abstract

This study aims to examine the effect of cybersecurity disclosure on corporate reputation, with IT expertise on the board of directors as a moderating variable, in the Indonesian banking sector listed on the Indonesia Stock Exchange (IDX) during the 2017–2024 period. This research employs a quantitative descriptive approach using secondary data obtained from sustainability reports and annual reports sourced from the official IDX website and the Thomson Reuters database. The research sample consists of 144 firm-year observations of banking companies. Data were analyzed using panel data regression, with the fixed effects model identified as the most appropriate specification. The results indicate that cybersecurity disclosure has a positive and significant effect on corporate reputation. Furthermore, the presence of IT expertise on the board strengthens this relationship by enhancing signal credibility and the effectiveness of digital governance. From a practical perspective, the findings confirm that board-level IT expertise plays a crucial role in strengthening transparency, public trust, and corporate reputation resilience in the era of digital transformation. The implications of this study suggest that firms should pay greater attention to the quality of cybersecurity disclosures and enhance technological capabilities at the board level to address increasing digital risks. Moreover, these findings may serve as a reference for regulators and stakeholders in formulating more effective cyber governance policies in the financial sector. This study also contributes to the growing literature on cyber governance in emerging markets, particularly Indonesia.
Co-Authors Arina Hidayati Arina Hidayati Edward Kurniawan Saputra Letsoin Edward Letsoin Eindye Taufiq, Eindye Fitri Rasdayanti Heri Susanto Muhammad Arsalan Khan Tabah Rizki Tabah Rizki Wiwin Lestari