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Trilogi Accounting & Business Research
Published by Universitas Trilogi
ISSN : 27212025     EISSN : 28299876     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
TABR merupakan jurnal yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Universitas Trilogi. TABR merupakan media komunikasi dan publikasi naskah ilmiah yang memiliki komitmen untuk menyebarkan hasil penelitian, sajian kasus, dan tinjauan pustaka guna memperluas wawasan, memutakhirkan informasi, serta memberi alternatif pemecahan masalah bagi para peneliti, akademisi, dan praktisi di seluruh Indonesia, khususnya di bidang Akuntansi dan Bisnis. TABR diterbitkan dua kali setahun pada bulan Juni dan Desember. TABR menerima artikel baik berupa penelitian kuantitatif maupun kualitatif, baik yang ditulis dalam Bahasa Indonesia maupun Bahasa Inggris. Artikel yang dipublikasikan di TABR sepenuhnya menjadi tanggung jawab penulis dan redaksi dapat mengedit naskah tanpa mengubah substansi artikel. Untuk meningkatkan kualitas publisitas, TABR juga bekerjasama dengan ALJEBI (Aliansi Pengelola Jurnal Berintegritas Indonesia). Topik utama (dan tidak terbatas) dalam TABR adalah: ▪ Akuntansi Keuangan dan Pasar Modal ▪ Akuntansi Manajemen dan Keperilakuan ▪ Sistem Informasi, Pengauditan, dan Etika Profesi ▪ Perpajakan ▪ Akuntansi Syariah ▪ Tata Kelola dan Akuntansi Keberlanjutan ▪ Kecurangan dan Akuntansi Forensik ▪ Akuntansi Sektor Publik ▪ Pendidikan Akuntansi ▪ Manajemen dan Bisnis
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 13 Documents
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Search results for , issue "Vol 5, No 2 (2024)" : 13 Documents clear
PERAN AUDIT DALAM TATA KELOLA PERUSAHAAN: STUDI KASUS PADA PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK. Vero, M. Adnan; Miharja, Kasmanto; Rizqi, M. Awwallu; Ramadhan, Fikri
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2074

Abstract

The research aims to analyze the role of audit in corporate governance of PT Industri Jamu and Farmasi Sido Muncul Tbk by using observation methods and related literature study methods. The results of the research above state that internal and external audits provide accountability reports and verify that financial reports are in accordance with generally accepted accounting principles and international financial reporting standards to ensure that financial reports provide a fair and correct picture of the company's financial condition.Keywords: Audit; Internal Audit; External Audit; Corporate Governance
FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUME PERDAGANGAN SAHAM Hidayatullah, Siti Rahmi; Nuraini, Miranda; Sinurat, Honesty; Fawziah, Intan Nurbaiti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2157

Abstract

This study aims to analyze the effect of stock returns, return on assets, economic value added, current ratio, dividend payout ratio, and cash flow on stock trading volume in manufacturing companies listed on the IDX for the 2015-2019 period. This research is a quantitative study. The sampling technique in this study is a purposive sampling technique with a sample size of 30 manufacturing companies listed on the IDX. This study was analyzed using multiple linear regression methods. The results of this study indicate that partially economic value added and cash flow have a significant effect on stock trading volume, while stock returns, return on assets, current ratio, and dividend payout ratio do not have a significant effect on stock trading volume. Then simultaneously stock returns, return on assets, economic value added, current ratio, dividend payout ratio and cash flow have a significant effect on stock trading volume.Keywords: Stock Trading Volume, Stock Return, Return on Asset, Economic Value Added, Dividend Payout Ratio, and Cash Flow
WHICH PRUDENCE AND ESG DISCLOSURE BETTER REFLECT PERFORMANCE? A REVIEW OF STAKEHOLDER AND AGENCY THEORIES Putra, Arif Yoneffi; Fambudi, Imam Nurcahyo
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2146

Abstract

This study aims to test and analyze the effect of Prudence and Disclosure of Environmental, Social and Governance Information on Accrual Quality of companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Independent variables in this study are prudence and Disclosure of Environmental, Social and Governance Information while the dependent variable is Accrual Quality with Leverage, Firm Size and Crash Risk as control variables. This study uses a sample of 332 companies listed on the Indonesia Stock Exchange. The analysis model used is multiple regression analysis. This research is expected to be able to provide information about the factors that affect the accrual quality of a financial reporting to be considered by investors in making decisions. The results of this study indicate that Prudence and Disclosure of Environmental, Social and Governance Information have a positive and significant influence on Accrual Quality.Keywords: Prudence, Disclosure of Environmental, Social and Governance (ESG) Information, Accrual Quality
ANALISIS SENTIMEN MENJADI DASAR PERBAIKAN KUALITAS PELAYANAN HOTEL DI TRIPADVISOR Siringo Ringo, Tiurma Ristiani; Novita, Novita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2105

Abstract

Tripadvisor is a website that contains information on travel and tourist destinations and applications that users can access to provide reviews based on places that Tripadvisor users have visited. This study aims to determine the performance of the algorithm used in predicting and providing improvements in the quality of hotel services on Tripadvisor based on negative sentiment. This research data collection was carried out using documentation techniques. This type of research is qualitative research with sentiment analysis techniques. The results of the study show that the performance of the algorithm used is good with an accuracy value of 87%. In the negative sentiment analysis results, service quality improvements are made by providing recommendations to hotels on TripAdvisor, among others, the hotel staff must be more careful when fulfilling customer requests, maintaining the cleanliness of hotel rooms, improving the quality of food ingredients by choosing more competent chefs, and providing training to food servers so that they can be more polite to customers. Keywords: Sentiment Analysis; Service Quality; Logistic Regression 
PERAN AUDIT DALAM TATA KELOLA PERUSAHAAN: STUDI KASUS PADA PT REKADAYA ELEKTRIKA Putri, Inayah; Miharja, Kasmanto; Angeli, May; Romadhan, Satriya
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2060

Abstract

This research focuses on a case study of the company PT Rekadaya Elektrika and aims to analyze the role of audit in the governance of electrical engineering companies. The research method used is secondary research, which collects data from reliable sources including company data and related literature. This research shows that auditing plays an important role in ensuring the company complies with applicable regulations, increasing transparency, and improving the efficiency and effectiveness of company operations. This study provides detailed insights into how corporate governance can be improved through the implementation of good and proper audit practices.Keywords: Auditor; Internal Auditor; External Auditor; Corporate Governance
TANTANGAN KEAMANAN DATA DALAM IMPLEMENTASI TEKNOLOGI AI DI AKUNTANSI Hayati, Dian Indah; Sulaiman, Ahmad Rahbani; Syawitri, Afriosa; Julyazti, Nadya Fritanita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2155

Abstract

Artificial Intelligence (AI) has made a huge impact in transforming the accounting industry by automating various processes, improving operational efficiency, and providing more accurate data analysis for decision-making. However, despite its significant benefits, the application of AI in accounting also brings great challenges, especially in terms of data security. The threat of cyberattacks can undermine the integrity of financial statements and the audit process. In addition, vulnerabilities in AI algorithms used in accounting can enable manipulations that affect analysis results and business decisions. This research aims to identify these key challenges and propose relevant mitigation solutions. Among the solutions discussed are the implementation of blockchain to improve data transparency and security, regular audits to monitor the integrity of AI systems, and employee training to raise awareness of potential cyber threats. With a descriptive approach and literature analysis, this study provides practical guidance for companies to securely integrate AI in their accounting practices.Keywords: Artificial Intelligence (AI), Data Security, Blockchain
RANCANGAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA: STUDI KASUS PADA SEKOLAH MENENGAH Harahap, Ludwina; Hassana, Fheirdha Nur; Isgiyarta, Jaka
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2192

Abstract

The research aims to translate and map the school’s vision, mission, and goals into strategic objectives, identifying targets and strategic measures as steps in designing the BSC. The performance measurement framework encompasses four perspectives: financial, customer, internal business processes, and learning and growth. Key findings include a financial performance rating of 66.67% for 2020–2021, reflecting good economic, effectiveness, and efficiency ratios. The customer perspective demonstrated high satisfaction with the quality of services, while the internal business process perspective achieved an excellent score of 86% in innovation and after-sales service. Lastly, the learning and growth perspective indicated strong performance through employee satisfaction and system capability. The study contributes a structured BSC-based performance measurement design, providing SMP AB with a comprehensive tool to evaluate and enhance educational quality.Keywords: Keywords: Balanced Scorecard; Educational Institutions; School Performance Measurement.
PENGARUH RETURN ON ASSETS (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM (STUDI KASUS PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019–2023) Raharja, Fariz Dharmawan; Rahmat, Kamaluddin; Anggraeni, Windi Ariesti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2160

Abstract

This study aims to determine the effect of partial and simultaneous Variable Return on Assets (ROA) and Debt to Equity Ratio (DER) on Stock Prices in Property and Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. Sample selection was done using purposive sampling technique, so that 13 companies were sampled in this study. The research methods used are quantitative methods with descriptive verification analysis, classical assumption test, hypothesis test with multiple linear regression analysis. The Data is processed using IBM SPSS 26 Software program. The results of this study showed that Return on Assets affect Stock Prices, Debt to Equity Ratio affect Stock Prices, Return on Assets and Debt to Equity Ratio simultaneously affect Stock Prices.Keywords: Debt to Equity Ratio; Return on Assets; Stock Prices
PERAN AUDIT DALAM TATA KELOLA PERUSAHAAN: STUDI KASUS PADA PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK. Vero, M. Adnan; Miharja, Kasmanto; Rizqi, M. Awwallu; Ramadhan, Fikri
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2156

Abstract

The research aims to analyze the role of audit in corporate governance of PT Industri Jamu and Farmasi Sido Muncul Tbk by using observation methods and related literature study methods. The results of the research above state that internal and external audits provide accountability reports and verify that financial reports are in accordance with generally accepted accounting principles and international financial reporting standards to ensure that financial reports provide a fair and correct picture of the company's financial condition.Keywords: Audit; Internal Audit; External Audit; Corporate Governance
WHICH PRUDENCE AND ESG DISCLOSURE BETTER REFLECT PERFORMANCE? A REVIEW OF STAKEHOLDER AND AGENCY THEORIES Putra, Arif Yoneffi; Fambudi, Imam Nurcahyo
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2153

Abstract

This study aims to test and analyze the effect of Prudence and Disclosure of Environmental, Social and Governance Information on Accrual Quality of companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. Independent variables in this study are prudence and Disclosure of Environmental, Social and Governance Information while the dependent variable is Accrual Quality with Leverage, Firm Size and Crash Risk as control variables. This study uses a sample of 332 companies listed on the Indonesia Stock Exchange. The analysis model used is multiple regression analysis. This research is expected to be able to provide information about the factors that affect the accrual quality of a financial reporting to be considered by investors in making decisions. The results of this study indicate that Prudence and Disclosure of Environmental, Social and Governance Information have a positive and significant influence on Accrual Quality.Keywords: Prudence, Disclosure of Environmental, Social and Governance (ESG) Information, Accrual Quality

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