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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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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
ANALISIS SENTIMEN MENJADI DASAR PERBAIKAN KUALITAS PELAYANAN HOTEL DI TRIPADVISOR Ringo, Tiurma Ristiani Siringo; 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.v5i2.2158

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 Kurniati, Inayah Putri; 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.v5i2.2154

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
RANCANGAN BALANCED SCORECARD SEBAGAI ALAT PENGUKURAN KINERJA: STUDI KASUS PADA SEKOLAH MENENGAH Hassana, Fheirdha Nur; Harahap, Ludwina; 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.v5i2.2159

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 PENGENDALIAN INTERNAL, KOMITMEN ORGANISASI, ETIKA KERJA, DAN GENDER TERHADAP KINERJA KARYAWAN: STUDI KASUS PT GRAHA SARANA DUTA KANTOR PUSAT Ramadani, Fitri Amalia; Dahlia, Lely
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 1 (2025)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i1.2249

Abstract

This study aims to determine the effect of internal control, organizational commitment, work ethics, and gender on employee performance. The study was conducted at PT Graha Sarana Duta (PT. GSD) Head Office with a quantitative approach through a survey method. The respondents used in this study were permanent employees of PT. GSD Head Office with a sample size of 93 respondents. Data analysis was carried out descriptively to describe the characteristics of respondents and research variables, and testing was carried out using SEM PLS with SmartPLS software version 3. The results of the study showed that internal control, work ethics, and gender had a significant positive effect on employee performance, while organizational commitment did not affect employee performance. The results of this study provide practical contributions to management in designing performance improvement strategies that are more based on work systems and values and open opportunities for further exploration related to the role of gender in organizational structures and policies.Keywords: Gender; Internal Control; Organizational Commitment; Organizational Performance; Work Ethics
RELIGIUSITAS, PENGETAHUAN AKUNTANSI SYARIAH, DAN PERTIMBANGAN PASAR KERJA SERTA PENGARUHNYA TERHADAP MINAT MAHASISWA BERKARIR DI LEMBAGA KEUANGAN SYARIAH Raufik, Firda Maulida; Khotimah, Husnul
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 1 (2025)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i1.2237

Abstract

A strong educational system must always adapt to changes in sharia financial institutions, particularly in the area of sharia accounting. This research aims to determine the career interests in students of accounting at Financial Institutions Based on Sharia. The population of this research is Accounting Students at South Jakarta Universities. Using a purposive sampling technique, 100 respondents were obtained from distributing the questionnaire. This research uses quantitative methods using SmartPLS software. The results of this research show that the variables of religiosity, sharia accounting knowledge and job market considerations have a significant effect on accounting students' interest in pursuing a career in sharia financial institutions.Keywords: Career Interests; Job Market Considerations; Sharia Accounting Knowledge; Religiosity; Sharia Financial Institution
PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI, SANKSI DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI DEPOK TOWN SQUARE Maulana, Ivandi; Farina, Khoirina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 1 (2025)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i1.2191

Abstract

This study aims to analyze the factors that influence the compliance of MSME taxpayers at Depok Town Square. The analysis method used in this research is Partial Least Squares (PLS) with the help of SmartPLS software. The research sample consisted of 96 respondents who were MSME actors. The variables studied include tax knowledge, tax sanctions, tax socialization, and service quality from the tax authority. Data were collected through distributing questionnaires to respondents. The results of the analysis show that the four variables have a significant effect on MSME taxpayer compliance. These findings provide important insights for tax authorities in formulating appropriate policies and strategies to increase the level of tax compliance, especially in the MSME sector.Keywords: Tax Knowledge; Tax Sanctions;Tax Socialization; Taxpayer Compliance

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