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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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PENGARUH PENERAPAN AKUNTANSI BERBASIS AKRUAL DALAM PELAPORAN KEUANGAN SEKTOR PUBLIK (YAYASAN PUNDI AMAL PEDULI KASIH 2022) Fernisia, Mike; Siboro, Sony Fransisco; Ningrum, Paulina Putri; Dwiyanti, Salsabilla
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.2048

Abstract

The main objective of this research is to find out how the application of accrual-based accounting in public sector financial reporting has influenced the foundation in particular. To do this, the author combines qualitative methodology with a literature review from previous research. The findings of this study show the significant impact of accrual-based accounting on improved transparency, application, and accuracy of financial statements in the public sector.Keywords: Accrual-based accounting; Accuracy; Financial statements; Transparency; Public sector
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN DALAM MENINGKATKAN PENERIMAAN DANA PADA BAZNAS Ulinnuha, Tri Rizqi; Nabila, Fitri; Novitasari, Rinjani; Mulyani, Ade Sri
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.2064

Abstract

This study aims to analyze the accountability and transparency of financial reporting in increasing the receipt of funds at Baznas. The research method used is a literature study with a qualitative approach by collecting information from relevant written sources aimed at obtaining in-depth insights and strong theories to support this research and the type of secondary data obtained from www.baznas.go.id in the form of financial reports and zakat reports. The results of the analysis that has been done, it can be seen that in its accountability BAZNAS has presented accountable financial statements in accordance with the accounting standards set out in PSAK 109. In managing its funds, BAZNAS has received funds of 58% in 2022 with the majority of funds obtained from Zakat Maal and distributed funds of 54%, thus the funds distributed are proportional to the funds obtained, this states that BAZNAS has been responsible for the funds received from donors. BAZNAS also presents its financial statements on its official website that can be accessed by the public as a form of transparency.Keywords: Accountability; Baznas; Non-Profit Organizations; Transparency; ZIS Funds
PERAN AUDITOR INTERNAL DALAM MENINGKATKAN EFEKTIFITAS TATA KELOLA PERUSAHAAN: STUDI KASUS SEKTOR KESEHATAN Hia, Wiwin Veberlina; Miharja, Kasmanto; Damayanti, Novita; Angelina, Faustina Julia
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.2050

Abstract

This research explores the important role of internal auditors in enhancing the effectiveness of corporate governance in the healthcare services sector. Internal auditors play a crucial role in managing risks, ensuring compliance, and improving company performance, especially in the complex dynamics of the healthcare industry. In this study, a qualitative approach and case studies are used to evaluate the contributions of internal auditors to operational efficiency, regulatory compliance, as well as advice and solutions to achieve company's strategic objectives. This research find that internal auditors play a significant role in ensuring transparency, accountability, independence, and compliance in corporate governance. The results of this research provide valuable insights for stakeholders in the healthcare services sector, including managers, regulators, investors, and the public. This study also contributes significantly to the literature on corporate governance and internal audit practices in the context of the healthcare industry.Keywords: Internal auditor; Corporate governance; Healthcare services sector; PT Pelni Hospital; Hospital performance.
MATERIAL FLOW COST ACCOUNTING SEBAGAI UPAYA EFISIENSI BIAYA PRODUKSI KERUPUK IKAN ERNA JAYA Azka, Aditya Fadillah; Agustine, Vinna Ayu; Nabiilah, Nabiilah; Syarif, Ahmad Maulana; Novita, Novita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.1979

Abstract

The purpose of this research is to analyze whether the fish crackers in every production process Erna Jaya has generated material losses, in order to obtain transparent information on the effectiveness and efficiency of the use of raw materials and energy in the overall production process. Based on analysis of this study, it is suggested that the fish cracker factory Erna Jaya had material losses/waste in the production process by 15% derived from raw materials and energy is wasted. The results of this study provide a solution to improve production processes and recycle the waste generated as a production cost efficiency effort. As the ingredients and the dough is wasted and stuck to the production machine can be reused in the next production, a change of cooking oil on a regular basis, maintenance and engine maintenance by production personnel after each use, and can be sold as a raw material by a third party to increase income for the company.Keywords: raw material, energy, material losses, Material Flow Cost Accounting, production costs
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

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