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INDONESIA
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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ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE ALTMAN Z-SCORE, SPRINGATE, ZMIJEWSKI PADA PT GARUDA INDONESIA (PERSERO) TBK PERIODE 2018-2021 Alfiansyach, Ari; Muyassaroh, Muyassaroh
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.v6i1.2388

Abstract

This study aims to determine how the condition of the financial performance of PT Garuda Indonesia (Persero) Tbk for the 2018-2021 period if measured using the Altman Z-Score, Springate, Zmijewski methods, and to analyse the corporate actions taken by PT Garuda Indonesia (Persero) Tbk for the 2018-2021 period. This study uses secondary data, taken from the annual financial statements of PT Garuda Indonesia (Persero) Tbk for the 2018-2021 Period, using comparative descriptive analysis techniques, carried out by analysing the condition of Financial Distress when measured by the Altman Z-Score, Springate, Zmijewski methods. The results showed that PT Garuda Indonesia (Persero) Tbk from 2018 to 2021 experienced financial distress when measured using the Altman Z-Score, Springate, Zmijewski methods, and the corporate actions taken did not have a significant impact to PT Garuda Indonesia (Persero) Tbk, and the most severe financial distress conditions experienced by PT Garuda Indonesia (Persero) Tbk in 2020 and 2021 as a result of the Covid-19 pandemic.Keywords: Financial Distress, Altman Z-Score, Springate, Zmijewski
ETIKA PROFESI DAN TANTANGAN DALAM DUNIA KERJA MODERN: PERSPEKTIF MAHASISWA AKUNTANSI Johan, Raissa Artanti; Muzzainah, Muzzainah; Fitriyanih, Nurkhalishah; Syahbani, Firdaus
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.v6i1.2365

Abstract

The development of the modern world of work which is characterized by digitalization, globalization, and organizational pressure raises new ethical challenges for professionals, including accountants. This study aims to examine accounting students' understanding of professional ethics and their perceptions of ethical challenges in today's workplace. Using a descriptive qualitative approach, data were obtained through an open-ended essay questionnaire distributed to final year accounting students. The results of thematic analysis revealed three main themes: (1) students' understanding of the importance of professional ethics as a moral foundation; (2) challenges faced in the modern workplace such as target pressure, technological developments, and ethical conflicts; and (3) students' readiness in facing ethical dilemmas, including the role of higher education in shaping professional character. The findings show that although students have a good understanding of ethics, they also realize the gap between theory and practice. Keywords: Professional Ethics; Accounting Students; Workplace Challenges; Digitalization; Ethics Education
PERAN ETIKA PROFESI DALAM MENINGKATKAN KUALITAS LAYANAN PUBLIK Fernisia, Mike; Dwiyanti, Salsabilla; Damayanti, Novita; Ningrum, Paulina Putri
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.v6i1.2369

Abstract

Penelitian ini mengkaji peran etika profesi dalam meningkatkan kualitas layanan publik di Indonesia. Latar belakang penelitian ini didasarkan pada pentingnya etika dalam membangun kepercayaan masyarakat terhadap institusi publik, terutama di tengah maraknya pelanggaran etika yang terjadi. Tujuan dari penelitian ini adalah untuk mengeksplorasi bagaimana penerapan etika profesi dapat mendukung akuntabilitas dan transparansi layanan publik. Penelitian ini menggunakan pendekatan kualitatif deskriptif melalui analisis literatur dan studi kasus. Hasil penelitian menunjukkan bahwa penerapan etika profesi secara konsisten dapat meningkatkan kualitas layanan publik, sementara pelanggaran etika berdampak negatif terhadap reputasi institusi dan kepercayaan masyarakat. Penelitian ini berkontribusi dalam memberikan pemahaman mengenai pentingnya penguatan etika profesi melalui pelatihan berkelanjutan, pengawasan yang efektif, dan pembentukan budaya organisasi yang menjunjung tinggi integritas. Temuan ini diharapkan dapat menjadi referensi bagi pembuat kebijakan dan praktisi dalam merancang strategi peningkatan kualitas layanan publik yang berkelanjutan.
FAKTOR YANG MEMPENGARUHI PEMAHAMAN PELAKU UMKM DALAM MENYUSUN LAPORAN KEUANGAN Irawan, Azhar Ayu Tri; Khomsatun, Siti
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.v6i1.2405

Abstract

This study aims to analyse the influence on the understanding of MSME actors in preparing financial statements based on SAK EMKM. The research employed a quantitative approach, with the understanding of MSME actors in preparing financial reports as the dependent variable. The sample consisted of MSME actors conducting business activities through e-commerce or marketplace platforms and residing in Bekasi. A total of 40 respondents participated in the study. The findings reveal that educational background, access to information and socialisation statistically significantly influence the understanding of MSME actors in preparing financial statements based on SAK EMKM. Conversely, educational level and business age do not significantly impact. These results imply that MSME actors with an accounting background tend to have better bookkeeping practices due to their familiarity with accounting processes and SAK EMKM. Keywords: Age of Business, Education Background, Education Level, Information and Socialisation, Understanding of MSME actors in preparing financial statements

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