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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 80 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
ANALISIS PENERAPAN ENTERPRISE RISK MANAJEMEN PADA PERUSAHAAN JASA PENGIRIMAN BARANG PT. MERPATI ALAM SEMESTA BERDASARKAN COSO – ENTERPRISE RISK MANAGEMENT INTEGRATED FRAMEWORK Syahlan, Kurnia; Novita, Novita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 2 (2025): .
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i2.2469

Abstract

This study aims to analyze the application of ERM at PT. Merpati Alam Semesta (MAS), a courier service company, using the COSO Enterprise Risk Management Integrated Framework. This research employs a descriptive qualitative approach with data collection techniques through in-depth interviews, participatory observation, and document analysis. The results indicate that PT. MAS has comprehensively implemented the COSO ERM components, evidenced by strong top-management commitment (tone at the top), internalized integrity and ethics, a clear organizational structure, and the integration of ERM with the ISO 9001:2015 quality management system. The company successfully identifies, assesses, and responds to operational and strategic risks while leveraging innovation opportunities. Challenges include the socialization of risk appetite, resistance to SOP updates, and the complexity of risk correlation modeling. Practical implications of this study include recommendations to enhance ERM effectiveness through risk dashboard visualization, system automation, predictive technology utilization, and strengthening whistleblowing channels.Keywords:  Enterprise Risk Management, COSO ERM, risk management, courier service company, ISO 9001.
PENGARUH LEVERAGE, PROFITABILITAS, DAN FIRM SIZE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SUBSEKTOR JASA PEMBIAYAAN PERIODE 2020-2024 Fernisia, Mike
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 2 (2025): .
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i2.2518

Abstract

Tax avoidance is a crucial issue in the business world, as it can affect state tax revenues and reflect a company’s level of compliance with tax regulations.  The purpose of this study is to examine and analyze the effect of Leverage, profitability, and Firm size on tax avoidance in companies within the financing services subsector listed on the Indonesia Stock Exchange during the 2020–2024 period. This study uses a quantitative approach with descriptive and verificative methods. The sample was selected using purposive sampling and resulted in 10 companies that met the criteria. The data used is secondary data in the form of annual financial statements, and the analysis method employed is multiple linear regression with the assistance of SPSS version 27. The results show that Leverage and profitability have a significant positive effect on tax avoidance, while Firm size has no significant effect, although it shows a positive direction. These findings support agency theory and trade-off theory in explaining corporate tax avoidance behavior. Keywords: Firm size, Leverage, Profitability, Tax Avoidance
PENGARUH DEBT TO ASSET RATIO, RETURN ON ASSETS, DAN CURRENT RATIO TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SUBSEKTOR APPAREL AND LUXURY GOODS TAHUN 2021-2024 Dwiyanti, Salsabilla
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 2 (2025): .
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i2.2503

Abstract

A company's financial health reflects the quality of its performance. One of the affected subsectors is Apparel and Luxury Goods, where several companies have recorded consecutive losses in recent years, leading to bankruptcy. Financial Distress can actually be detected earlier through financial ratio analysis. Therefore, this study aims to analyze the influence of the Debt to Asset Ratio (DAR), Return on Assets (ROA), and Current Ratio (CR) on Financial Distress. The study population consists of companies in the Apparel and Luxury Goods sub-sector listed on the Indonesia Stock Exchange from 2021 to 2024. The sample consists of 10 companies that meet the criteria, selected using non-probability sampling techniques with purposive sampling methods. The method used is a quantitative approach with multiple linear regression analysis techniques using SPSS 27 software. Financial Distress is measured using the Springate model. The results indicate that DAR, ROA, and CR simultaneously influence Financial Distress. Partially, ROA and CR have a significant positive effect on Financial Distress, but DAR does not have a significant effect on Financial Distress. Keywords: Debt to Asset Ratio; Return on Assets; Current Ratio; Financial Distress; Springate
ANALISIS BIBLIOMETRIK: OVERCONFIDENCE CEO DAN PENGHINDARAN PAJAK Lestari, Nanik; Sutopo, Bambang
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 2 (2025): .
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i2.2603

Abstract

The study analyses global publication trends on Tax Avoidance and CEO Overconfidence using a bibliometric approach based on Scopus data from 23 articles. Findings reveal that measurement methods for both variables are inconsistent, highlighting the need for more robust methodologies. Future research should: Expand to cross-country contexts considering cultural and institutional differences. Include firms of various sizes for better generalization. Develop accurate CEO characteristic measures (e.g., narcissism, facial masculinity, tax competence) using psychometrics, text analysis, or AI. Examine interactions with other managerial roles (CFOs, tax advisors) and corporate governance mechanisms (board independence, analyst monitoring, institutional ownership). Apply advanced models (mediation, moderation, moderated mediation) for stronger validity. Explore emerging economies (Russia, India, Brazil) and ethical issues like CSR and gender diversity at leadership levels for broader insights.Keywords: Corporate Tax Avoidance; Characteristic CEO, Overconfidence CEO; Tax Avoidance
DETERMINASI KEPATUHAN WAJIB PAJAK PEKERJA LEPAS: PERAN PENGETAHUAN PERPAJAKAN, SANKSI, KESADARAN DAN SISTEM E-FILING Oktaviana, Sonia; Farina, Khoirina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 2 (2025): .
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i2.2613

Abstract

This study aims to determine and analyze the effect of tax knowledge, tax sanctions, taxpayer awareness, and the implementation of the E-filing system on taxpayer compliance of freelance workers in Bogor Regency. The population in this study was 108 freelance respondents. The sampling technique was purposive sampling by distributing questionnaires via Google Form The analysis method in this study used the Smart PLS analysis tool. The results of this study indicate that the variables of tax knowledge, tax sanctions, taxpayer awareness, and the implementation of the e-filing system have a positive and significant effect on taxpayer compliance of freelance workers. These findings serve as input for the DGT to improve compliance through education and balanced enforcement of regulations.Keywords:  E-filing; Freelance Taxpayer Compliance; Tax Knowledge; Tax Sanctions; Taxpayer Awareness
PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, PERGANTIAN MANAJEMEN, AUDIT DELAY DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING Aulia, Feby Nurma; Muyassaroh, Muyassaroh
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 2 (2025): .
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i2.2701

Abstract

Auditor Switching is a change of auditor carried out by a company both voluntarily and mandatory. Where in accordance with OJK Regulation no. 13 of 2017, the audit period for Public Accountants is a maximum of 3 consecutive years, while for accounting public firm it is based on the results of the audit committee evaluation. This research aims to obtain empirical evidence and analyze the influence of Public Accounting Firm Size, Management Change, Audit Delay, and Financial Distress on Auditor Switching. This research uses secondary data sources originating from financial reports. The number of samples used was 102 data from 17 iron and steel industrial companies for the period 2017-2022 listed on the Indonesian Stock Exchange. The data collection method uses a purposive sampling method with predetermined criteria. This research uses logistic regression analysis to explain the independent and dependent variables. The results of this research show that Public Accounting Firm Size and Audit Delay have a positive effect on auditor switching, while the Management Change and Financial Distress variables have no effect on Auditor Switching.Keywords: Auditor switching; Public Accounting Firm Size; Management Change; Audit Delay; Financial Distress

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