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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 74 Documents
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INTENSIFIKASI KOMPETENSI PAJAK PADA RELAWAN PAJAK DI UNIVERSITAS TERBUKA Ridha Azka Raga; Syafiqoh Nurhayati; Husna Putri Pertiwi; Jasrial Jasrial; Syarif Fadillah; Agus Santosa; Dedy Juniadi
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1432

Abstract

This study aims to determine the role of the Tax Center at Universitas Terbuka and the intensification of competence for tax volunteers before being deployed to taxpayers in assisting activities in filling out tax returns. This research was conducted through a qualitative method by presenting descriptive data obtained from literature studies and observations at the Tax Center Universitas Terbuka. Intensification is held by providing training materials, namely: Communication and Leadership, Tax Awareness and Annual SPT, Completing Annual Individual SPTs, and Code of Conduct. In addition, webinars, sharing sessions, and literacy clubs are held. All of these activities are a form of Pengabdian Masyarakat as part of Tridharma Perguruan Tinggi and establish synergy with the Banten Regional Office of the Directorate General of Taxes. Based on the evaluation results of Taxpayers who receive assistance from Tax Volunteers, they are satisfied with the services provided by Tax Volunteers, both from their role in providing assistance and also from the way they communicate with Taxpayers, which is considered helpful with the existence of Tax Center activities and hoping that the activities consistently exist annually. Keywords: Tax Competency Intensification; Tax Center; Tax Volunteers. 
PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI PASAR TOHAGA CIBINONG Muhammad Rizki; Khoirina Farina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1477

Abstract

This study aims to analyze taxpayer awareness, understanding of taxation, and tax sanctions on MSME taxpayer compliance. The sample used in this study is MSME taxpayers in the Cibinong Tohaga Market as many as 100 respondents. The sampling technique used in this research is purposive sampling. The type of data used is primary data. This type of research is quantitative research with data collection techniques, namely the method of distributing questionnaires through google form using a Likert scale. The data analysis technique in this study was carried out using the SmartPLS version 3.2.9 software program method. The results of this study indicate that tax sanctions have a positive and significant effect on MSME taxpayer compliance. Meanwhile, taxpayer awareness and understanding of taxation have no effect on MSME taxpayer compliance.  Keywords: Taxpayer Compliance; Taxpayer Awareness; Tax Understanding; Tax Sanctions
ANALISIS RASIO KEUANGAN DALAM MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI PULAU JAWA DAN SUMATERA Inda Hadi; Husnul Khotimah
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1409

Abstract

The purpose of this research is to analyze the financial performance of regional governments in the provinces of Java and Sumatra using regional financial ratios. The goal of this research is to compare the financial performance of the islands  of Java and Sumatra from 2015 to 2019. The study method employed was descriptive quantitative. The data used is from each province's Budget Realization Report for 2015-2019. Documentation is the method utilized to acquire data. In this study, the T-test was used to evaluate hypotheses using SPSS 26. The findings of this study show that: The financial performance of the Java Island province, as measured by the independence ratio, is moderate whereas Sumatra Island's is poor. The province of Java is categorized as extremely effective, whereas Sumatra Island is classified as effective. The financial performance of Java Island is classed as inefficient by the efficiency ratio, whereas Sumatra Island is labeled as inefficient. The independence ratio is significantly different, the average efficiency ratio and the efficiency ratio are not significantly different, according to the Independent Sample T-test. The results of the study indicate that it is still necessary to make efforts to improve performance in the provinces in Java and Sumatra so that the goal of establishing regional autonomy can be achieved. Keywords: effectiveness ratio; efficiency ratio; financial performance; independence ratio
MODERATING EFFECTS OF MSME’S OWNERS CHARACTERISTICS ON THE RELATIONSHIP BETWEEN FINANCIAL LITERACY AND MSME INNOVATION Hakiky Mawaddah Rahma Diva; Widyahayu Warmmeswara Kusumastati
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1474

Abstract

Penelitian ini menguji efek moderasi karakteristik dari pemilik Usaha Mikro, Kecil dan Menengah (UMKM) pada hubungan antara literasi keuangan pemilik UMKM dan inovasi UMKM. Karakteristik pemilik UMKM yang dianalisis adalah umur, gender dan tingkat pendidikan pemilik UMKM. Data yang digunakan pada penelitian ini diambil dari 117 UMKM dan dianalisis menggunakan SEM-PLS. Hasilnya menunjukkan bahwa literasi keuangan pemilik UMKM meningkatkan inovasi UMKM, gender pemilik UMKM memoderasi hubungan antara literasi keuangan dan inovasi UMKM. Sementara itu, umur dan tingkat pendidikan pemilik UMKM tidak dapat memoderasi hubungan antara literasi keuangan dan inovasi UMKM.Kata Kunci: Literasi Keuangan pemilik UMKM; Inovasi UMKM; Gender Pemilik UMKM; Umur Pemilik UMKM; Tingkat Pendidikan Pemilik UMKM
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Marchel, Reyno; Kanti, Annisa
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1601

Abstract

The purpose of this study is to obtain empirical evidence and analyze the effect of the independent variable on the dependent variable. The independent variables used in this study are firm size, firm age, independent board of commissioners, audit committee, sales growth, and leverage. While the dependent variable in this study is tax avoidance. The object of research used in this study is a manufacturing company listed on the Indonesia Stock Exchange in 2018-2020. The number of samples in this study were 60 companies with a total of 180 data. The method used in this research is purposive sampling method and this study uses multiple regression analysis to test the hypothesis. The result of this research is that sales growth has an effect on tax avoidance. Meanwhile, firm size, firm age, independent board of commissioners, audit committee, and leverage have no effect on tax avoidance.Keywords: Audit Committee; Company Age; Company Size; Independent Board of Commissioners; Leverage; Sales Growth; Tax Avoidance
ANALISIS PENGARUH DIVIDEND PAYOUT RATIO, RETURN ON ASSET, DAN PENJUALAN TERHADAP HARGA SAHAM Putri, Syarafina; Mukti, Aloysius Harry
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1593

Abstract

The aims of this study are to analyze the effect of the Dividend Payout Ratio on stock prices, the effect of Return on Assets on Stock Prices, and the effect of sales on stock prices. This study consisted of 549 samples from sector manufacturing companies listed on the Indonesia Stock Exchange from the 2017-2019 period. The data used in this study is secondary data, the sample was gathered using the purposive sampling method, and the tests were carried out using data regression analysis. The results of this study indicate that the Dividend Payout Ratio variable has a positive significant effect on stock prices, the Return on Asset has a positive significant on Stock Prices, and the Sales variable has a significant positive significant effect on Stock Prices.Keywords: Dividend Payout Ratio, Return on Assets, Sales, Stock Prices.
PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA SEKTOR PROPERTI, REAL ESTATE, DAN KONSTRUKSI Andreini, Raya Mercury; Safrida, Lili
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1597

Abstract

This research aims to determine the effect of profitability, liquidity, leverage, activity, and sales growth on financial distress. This research was quantitative research with logistic regression as a data analysis technique. The research samples were 61 companies from the Property, Real Estate, and Construction Sectors listed on IDX in the 2018-2020 periods which were selected using the purposive sampling method. The results showed that profitability, liquidity, and activity significantly affected financial distress. Meanwhile, leverage and sales growth had an insignificant effect on financial distress. Therefore, companies as well as investors and creditors should consider financial ratios, especially profitability, liquidity, and activity as information material in assessing the company's financial distress condition.Keywords: Activity; Financial Distress; Leverage; Liquidity; Profitability; Sales Growth
BALANCED SCORECARD SEBAGAI METODE MENINGKATKAN KELANGSUNGAN USAHA SUPERMARKET PADA MASA PANDEMI COVID-19 Anindya, Anindya; Novita, Novita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1349

Abstract

The purpose of this research is to find out that a performance measurement system with a balanced scorecard can be a tool for maintaining the continuity of Papaya Fresh Gallery's business so that it can survive during the pandemic. This research uses the method of analysis of validity test, reliability test, descriptive qualitative, and also descriptive quantitative. Primary data is obtained through questionnaires distributed to customers and employees, while secondary data is obtained from financial reports, that are appropriate to the topic as well as from journals. The results obtained from this study show that with COVID-19 which caused a global crisis, performance measurement with the balanced scorecard is useful for decision-making in making performance designs so that companies can know the compcompanyition to be able to make decisions and make strategies to survive and compete. with other foreign supermarkets as well as with other competitors so that the company can continue its business.Keywords: Balanced Scorecard, Business Continuity,  Performance measurement
PENGARUH EKSEKUTIF WANITA, STRUKTUR MODAL, DAN PERTUMBUHAN LABA TERHADAP FINANCIAL DISTRESS Purwaningsih, Eny; Zelina, Riza
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1622

Abstract

The purpose of this study is to find out empirically about the influence of female executives, capital structure, and profit growth on financial distress either partially or simultaneously in retail sub-sector companies listed on the Indonesia Stock Exchange in the 2015-2019 period. This research uses causal-comparative research which is used to determine the causal relationship between two or more variables. The sample in this study is retail companies listed on the Indonesia Stock Exchange for the 2015-2019 period using the purposive sampling method. There are 10 companies that meet the criteria of the research sample, so the sample is 50 financial statements. The results showed that partially there was a capital structure variable (debt to equity ratio) that had a negative effect on financial distress, profit growth variables had a negative effect on financial distress, and female executives had no effect on financial distress.Keywords: Female Executives, Capital Structure, Profit Growth, Financial Distress
PENGARUH STRUKTUR MODAL DALAM MEMEDIASI HUBUNGAN ANTARA DIVERSFIKASI TERHADAP KINERJA KEUANGAN PERUSAHAAN Agustian, Aditya Nur; Ramadhan, Fakhrizal; Aulia, Hanifa; Sulistyorini, Dyah Ayu; Pratiwi, Monica Weni
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1493

Abstract

The purpose of this study was to examine the direct effect of diversification and capital structure variables on financial performance, as well as the indirect effect of capital structure on company financial performance. The population of this research is the automotive and component companies listed on the Indonesia Stock Exchange in the 2015-2019 period amounting to 65. The sampling technique used is the purposive sampling method. The data analysis method used was path analysis and Sobel test using SPSS software. The results show that diversification does not affect the capital structure, diversification and capital structure affect the company's financial performance, and capital structure does not mediate the relationship between diversification and the company's financial performance. The limitation in this study is that it only uses one type of measurement of the company's financial performance. The results of this study are expected to contribute to the field of financial accounting.Keywords: Capital Structure, Diversification, Financial Performance

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