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All Journal ETIKONOMI JURNAL AKUNTANSI DAN AUDITING Diponegoro Journal of Accounting E-Journal Widya Ekonomika Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal ASET (Akuntansi Riset) Journal Technology and Implementation Bussines JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Journal on Education Jurnal Perspektif Jurnal Ekonomi Bisnis Indonesia eCo-Buss Jurnal ABDINUS : Jurnal Pengabdian Nusantara JURNAL EKONOMI SYARIAH Jurnal Ilmiah Akuntansi Kesatuan Jurnal Teknologi dan Terapan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Manajemen Ubhara JURNAL TEKNOLOGI TECHNOSCIENTIA Akrab Juara : Jurnal Ilmu-ilmu Sosial Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Cahaya Mandalika International Journal of Social Science Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Sustainable Research (FJSR) Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS International Journal of Business and Applied Economics (IJBAE) Jurnal Teknologi dan Terapan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Indonesia Sosial Teknologi Innovative: Journal Of Social Science Research International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Manajemen Kreatif dan Inovasi e-Jurnal Apresiasi Ekonomi DEDIKASI : Jurnal Pengabdian Kepada Masyarakat BULLET : Jurnal Multidisiplin Ilmu Jurnal Bisnis dan Ekonomi Financial Management Studies Atestasi : Jurnal Ilmiah Akuntansi
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PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, TERHADAP BELANJA DAERAH DAN DANA BAGI HASIL SEBAGAI PEMODERASI PEMERINTAH KABUPATEN / KOTA DI PROVINSI JAWA BARAT PERIODE TAHUN 2010/2014 Untung, Joko; Widyastuti, Tri; Suyanto, -
E-Journal Widya Ekonomika Vol 1 No 2 (2018)
Publisher : L2Dikti Wilayah III

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (817.156 KB)

Abstract

Regional generated revenues is the main source of regional funding, therefore the ability to implement the economic measure of the magnitude of the contribution made by the Regional generated revenues of the budget, the greater the contribution that can be provided by the Regional generated revenues of the budget means less dependence of local governments on central government and. The objective of the research was to find out the influence of PAD (Regional Generated Revenues), DAU (General Allocation Fund), and DAK (Specific Allocation Fund) and Sharinf Funds as moderating variable on the relationship between PAD, DAU, DAK with regional expenditure. The sample used in this study were 26 Districts / Towns comprises were determined by purposive sampling method. The criteria used in determining the sample of the Regency / City Budgets publish consistently from 2010-2014. The data used in this research is secondary data.The results showed that the PAD, DAU and DAK simultaneously affect the regional expenditure. Partially PAD and DAU effect on regional expenditure while DAK has no effect on regional expenditure. The results of the research with moderation regression analysis (MRA) showed that DBH not moderating variables strengthen or weaken the relationship PAD, DAU, DAK with regional expenditure.
PENGARUH PENGETAHUAN AUDIT, INDEPENDENSI DAN PENGALAMAN AUDITOR TERHADAP KUALITAS HASIL AUDIT INVESTIGASI PADA AUDITOR INSPEKTORAT JENDERAL KEMENTRIAN KEUANGAN Imron, Muhammad Ali; Widyastuti, Tri; Amilin, -
E-Journal Widya Ekonomika Vol 1 No 2 (2018)
Publisher : L2Dikti Wilayah III

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Abstract

In order to guarantee the quality of audit results, has been set Auditing Standards. This research aims to determine the influence of audit knowledge, independence and auditor's experience to quality of audit investigation. In this research, independent variables are audit knowledge, independence, and auditor's experience and the dependent variable is quality of audit investigation. The method used is a technique of analysis by method of Ordinary Least Squares with mutiple linier regression. This research uses primary data by using a questionnaire to collect auditor's perception of the variables tested. The samples taken are 130 auditors in Inspectorate General of the Ministry of Finance. The results of this study explains that: (1) Three independent variables have a significant influence on the dependent variable simultaneously; (2) There is a significant influence on variables of audit knowledge toward quality of audit investigation partially; (3) There is a significant influence on variables of auditor's independence toward quality of audit investigation partially; (4) There is a significant influence on variables of auditor's experience toward quality of audit investigation partially.
PENGARUH KUALITAS AUDIT, FINANCIAL DISTRESS, DEBT DEFAULT TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN KESUMOJATI, SISTER CLARA ISLAMY; WIDYASTUTI, TRI; DARMANSYAH, DARMANSYAH
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 3, No 1 (2017): Juni 2017
Publisher : Universitas Pakuan

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Abstract

AbstrakOpini going concern yang diterima oleh sebuah perusahaan menunjukkan adanya kondisi dan peristiwa yang menimbulkan keraguan auditor akan kelangsungan hidup perusahaan. Opini audit going concern dapat digunakan sebagai peringatan awal bagi para pengguna laporan keuangan guna menghindari kesalahan dalam pembuatan keputusan. Studi ini bertujuan untuk meneliti pengaruh kualitas audit, financial distress, debt default terhadap penerimaan opini audit going concern. Sampel yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia perioda tahun 2011-2015. Pengambilan sampel dengan menggunakan purposive sampling dan diperoleh sampel sebanyak 160 observasi dari 32 perusahaan yang dijadikan sampel dalam penelitian ini. Pengujian hipotesis dilakukan dengan menggunakan regression logistic. Hasil pengujian hipotesis menunjukkan bahwa kualitas audit tidak berpengaruh signifikan terhadap opini audit going concern. Sedangkan variabel financial distress dan debt default berpengaruh signifikan terhadap opini audit going concern. Kata kunci: Opini Audit Going Concern, Kualitas Audit, Financial Distress, Debt Default
FAKTOR FUNDAMENTAL, SUKU BUNGA DAN NILAI TUKAR TERHADAP RETURN SAHAM Widyastuti, Tri; Andamari, Basis G.
JURNAL AKUNTANSI DAN AUDITING Volume 10, Nomor 1, Tahun 2013
Publisher : Department of Accounting, Faculty of Economics & Business,Diponegoro University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.246 KB) | DOI: 10.14710/jaa.10.1.13-28

Abstract

This research is performed in order to test the influence of the variables Return on Equity (ROE),Debt Equity of Ratio (DER), Earning per Share Log (EPS Log), Interest Rate and Exchange Ratetoward Stock Return of companies that specializes in consumption goods sector that is listed inBEI over period 2008 – 2011. Data analysis with multi linier regression and hypothesis test usedt-test and F-test at level of significance 5%. Besides that, a classic assumption examination whichconsist of data normality test, multicolinierity test, heteroskedasticity test and autocorrelation testis also being done to test the multi linier regression model. Based on normalty test, multicolinieritytest, heteroskedasticity test and autocorrelation test, the multi linier regression model has fulfilthe classic assumption deviation empirical evidence show as EPS Log, and Interest Rate haveinfluence significance toward Stock Return. ROE, DER and Exchange rate do not have influence significance toward Stock Return . Where it was proved that together ROE, DER, EPS Log, Interest Rate and Exchange Rate have influence significance toward Stock Return of the company
Peran Kepuasan Wajib pajak Sebagai Pemediasi Atas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Bahri, Samsul; Djaddang, Syahril; Widyastuti, Tri
Jurnal Ilmiah Akuntansi Kesatuan Vol 5 No 1 (2017): JIAKES Edisi April 2017
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.592 KB) | DOI: 10.37641/jiakes.v5i1.14

Abstract

Increasingly rapid economic development resulted in many new companies springing up and creating a tight business competition. To be able to maintain business continuity, companies must be able to make a careful planning and control of the costs. Planning and control can be realized with the budget as a mean of control. Controlling costs by the company are intended to enable companies to minimize costs. At minimal costs the company will be able to achieve the profit target by more optimal as primary destinations in general. In connection to this, the purpose of this study was to determine the costs of the company budget preparation, budget realization costs and revenues, as well as the role of the budget as a mean of control in achieving its profit target. The research was conducted at PT ABC located in Bogor. PT ABC is one of the private companies engaged in construction services focusing on building the types of housing. This kind of development focus includes the construction of a building without infrastructure development. The study of PT ABC shows that the preparation of the company's budget is based on field survey and accompanying informations on the revenue budget and previous projects. In the implementation of the work there was an increase in the actual cost, thus resulting difference in the budget and actual costs. The occurrence of this difference will reduce the company’s profits. Overall budgets have created optimal control of the realization of the costs incurred. Budget serves as guidelines and benchmarks maximum value in any cost incurred by the company. However, in the implementation of the work there are still some shortcomings, resulting cost difference persists. This difference occurs because lack of oversight of the usage of raw materials. Companies must be able to improve control over the using of raw materials to be better coordinated. Increased control is evidenced by the increase in its profit target achievement on the next project. In the subsequent project, company managed to improve the performance of surveillance so that the difference in costs declined and its optimal profit target can be achieved.
ASIMETRI INFORMASI PADA EMITEN SYARIAH DAN DAMPAKNYA TERHADAP MANAJEMEN LABA Muslim, Ade Imam; Widyastuti, Tri
Jurnal ASET (Akuntansi Riset) Vol 11, No 2 (2019): Jurnal ASET (Akuntansi Riset) Juli -Desember 2019 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v11i2.19526

Abstract

Abstract. Earnings information is very important for investors in their decision-making process to enter in a capital market. Informations are very important for investors, asymmetry information is never expected by any investor. Asymmetry information is as well, a serious concern for regulators of capital markets. This study aims to determine the effect of asymmetry information on the presence or absence of earnings management practices in Sharia-based bonds and stocks issuers. Through 20 companies listed on the Jakarta Islamic Index we analysed, we found out that asymmetry information has no effect on earnings management on Sharia-based bonds and stocks issuers. In addition, we also did not find sufficient evidence that justify that Sharia-based bonds and stocks issuers practice earnings management.Keywords: asymmetry information; earnings managementAbstrak. Informasi laba sangat penting bagi investor yang akan memasuki pasar modal. Begitu pentingya informasi bagi investor sehingga asimetri informasi tidak diharapkan oleh para investor. Informasi asimetri juga menjadi perhatian serius dari para regulator dan pasar modal. Penelitian ini bertujuan untuk mengetahui pengaruh asimetri informasi terhadap ada tidaknya praktik manajemen laba di emiten syariah. Melalui 20 emiten yang dianalisis, kami menemukan bahwa asimetri informasi tidak berpengaruh terhadap manajemen laba pada emiten syariah. Selain itu, kami juga tidak menemukan bukti yang cukup kuat untuk menjustifikasi bahwa emiten syariah melakukan praktik manajemen laba.Kata Kunci: asimetri informasi; manajemen laba.
APAKAH BENAR KECERDASAN SPIRITUAL ITU MENENTUKAN PERILAKU MANAJEMEN KEUANGAN SESEORANG? PERSPEKTIF MAHASISWA PASCASARJANA Andi Amri; Tri Widyastuti; Syamsul Bahri; Zulmi Ramdani
Jurnal Perspektif Vol 5, No 1 (2021): Jurnal Perspektif: Volume 5 Nomor 1 Tahun 2021
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jp.v5i1.109

Abstract

Ketidakpastian perekonomian yang terjadi karena pandemi membuat sebagian orang khawatir dan bersiap siaga dengan kondisi tersebut. Tidak banyak dari mereka yang menyadari bahwa kecerdasan spiritual berperan penting dalam menentukan sikap dan perilaku yang mereka ambil. Studi ini bertujuan untuk melihat pengaruh kecerdasan spiritual yang dimiliki oleh individu terhadap perilaku manajemen keuangan mereka sehari-hari. Desain penelitian kuantitatif dilakukan dengan menguji sampel responden sebanyak 138 orang. Hasil studi menunjukkan bahwa kedua variabel berada pada mayoritas pada kelompok sedang dan tinggi. Selain itu, studi ini menjawab hipotesis yang diajukan dimana kecerdasan spiritual memiliki pengaruh signifikan terhadap perilaku manajemen keuangan seseorang. Studi ini menjadi dasar penting bahwa kematangan spiritual seseorang bisa menjadi tolak ukur dalam menciptakan kehidupan yang lebih baik, salah satunya adalah dalam tata kelola keuangan individu.
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN, OPINI AUDIT DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY (Kajian pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019) Tri Widyastuti; Zulaikha Zulaikha
Diponegoro Journal of Accounting Volume 11, Nomor 2, Tahun 2022
Publisher : Diponegoro Journal of Accounting

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Abstract

This study aims to examine and obtain empirical evidence about the effect of profitability, solvency, company size, audit opinion, and public accounting firm size on Audit Delay. The independent variables in this study are Profitability, Solvency, Company Size, Audit Opinion, and Public Accounting Firm Size, and the dependent variable used in this study is Audit Delay.This study used secondary data. They used are sourced from the financial statements of companies listed on the IDX and published by the IDX on the website www.IDX.co.id. This research used the purposive sampling technique. The number of samples is 164 companies consistently listed on the IDX in the 2016-2019 period. This research used a t-test, F test, and coefficient of determination.The results showed that during the observation period, Profitability, Audit Opinion, and The Public Accounting Firm Size have a significant adverse effect on the Audit Delay, while solvency as proxied by Debt to Total Assets Ratio and Company Size has no significant effect. This result means that companies that experience good news (profitable and get an Audit-unqualified opinion) faster publish their financial statements. Likewise, the Big Four's Public Accounting Firm Size is relatively shorter than the others of an audit delay period.
PENGARUH BISNIS WEALTH MANAGEMENT DAN LAYANAN PRIORITAS TERHADAP CROSS SELLING PRODUCT NASABAH DI BNI KANTOR CABANG BEKASI Euis Komalasari; Tri Widyastuti; Dhian Tyas Untari; Sugeng Suroso
Jurnal Ilmiah Manajemen Ubhara Vol 2, No 2 (2020): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v2i2.764

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh bisnis wealth management dan layanan prioritas terhadap cross selling product nasabah di BNI Kantar Cabang Bekasi. Metode penelitian yang digunakan adalah metode penelitian kuantitatif dengan analisis uji validitas, reliabilitas, normalitas, uji t, uji F dan regresi linear berganda. Populasi dalam penelitian ini adalah seluruh nasabah yang terdaftar di Bank BNI Kantor Cabang Bekasi berjumlah 1479 dengan menggunakan purposive sampling diperoleh sample berjumlah 93. Terdapat pengaruh variable Bisnis Wealth Management (BWM) terhadap Cross selling product  Nasabah di BNI Kantor Cabang Bekasi secara parsial. Penelitian ini membuktikan peran Bisnis Wealth Management sangat penting untuk dapat meningkatkan Cross Selling Nasabah, karena dalam Bisnis Wealth Management dapat diterapkan metode Financial Planner oleh Relationship Officer untuk mengelola Portofolio Nasabah, sesuai dengan Profil Resiko dan Produk yang tersedia di BNI. Tidak terdapat pengaruh variable Layanan Prioritas terhadap Cross selling product  Nasabah di BNI Kantor Cabang Bekasi  secara  parsial. Dalam Penelitian ini, Responden menilai bahwa Layanan Prioritas yang disediakan oleh BNI sudah dapat dinikmati cukup dengan Kartu BNI Emerald saja, tidak perlu memiliki Produk pendukung lainnya. Hal ini sebaiknya menjadi perhatian untuk dapat disosialisasikan lagi perihal Promosi, Program dan Previllege di BNI agar lebih menarik untuk meningkatkan Cross Selling Product Nasabah di BNI Kantor Cabang Bekasi.  Terdapat pengaruh secara simultan variable Bisnis Wealth Management (BWM) dan Layanan Prioritas terhadap Cross selling product  Nasabah di BNI Kantor Cabang Bekasi, ke tiga Variabel dalam penelitian ini secara bersama-sama saling terkait, karena Bisnis Wealth Management terbukti dapat meningkatkan Cross Selling Product Nasabah, namun dengan adanya Layanan Prioritas dengan Program, Promo dan Prevellge yang menarik dan sesuai dengan kebutuhan Nasabah, maka Nasabah BNI Emerald akan menjadi loyal dan menjadikan BNI sebagai Bank utama untuk kebutuhan transaksi Financialnya Kata kunci: Bisnis wealth management dan layanan prioritas terhadap cross selling product nasabah
PENGARUH BUDAYA ORGANISASI, KOMPETENSI DAN KOMPENSASI TERHADAP KINERJA PENGAWAS KETENAGAKERJAAN PADA DITJEN PEMBINAAN PENGAWASAN KETENAGAKERJAAN DAN K3 KEMNAKER RI Supriyadi Supriyadi; Tri Widyastuti; Soehardi Soehardi
Jurnal Ilmiah Manajemen Ubhara Vol 2, No 1 (2020): Jurnal Ilmiah Manajemen Ubhara
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.639 KB) | DOI: 10.31599/jmu.v2i1.733

Abstract

Penelitian ini dilakukan untuk mengetahui dan menganalisa pengaruh Budaya Organisasi, Kompetensi dan Kompensasi terhadap Kinerja Pengawas Ketenagakerjaan pada Ditjen Pembinaan Pengawasan Ketenagakerjaan dan K3 Kemnaker RI. Populasi dalam penelitian ini adalah seluruh Pengawas Ketenagakerjaan Kemnaker RI dan sample yang digunakan adalah sampling jenuh berjumlah 147 orang. Metode penelitian yang digunakan adalah Kuantitatif Reseach Methode dengan Analisa pendekatan Structural Equation Model (SEM) software berbasis Lisrel 8.70. Dari hasil penelitian dengan Uji Kecocokan Goodness of Fit (GOF) Confirmatory Model dan uji t value yang dibandingkan dengan t hitung. Hasil pengujian didapatkan hasil Ada pengaruh siginifikan antara variable Budaya Organisasi terhadap Kinerja (nilai t hitung 2.33 ≥ 1.96), Ada pengaruh siginifikan antara variable Kompetensi terhadap Kinerja (nilai t hitung 5.65 ≥ 1.96) dan Ada pengaruh siginifikan anatara variable Kompensasi terhadap Kinerja (nilai t hitung 5.00 ≥ 1.96). Kata kunci: Budaya Organsasi, Kompetensi, Kompensasi dan Kinerja
Co-Authors - Suyanto A.A. Ketut Agung Cahyawan W Abdul Kohar Ade Imam Muslim Ade Onny Siagian Adella Silviana Adi Muhajirin Adi Wiratno Agung Fajar Ilmiyono Agus Dharmanto Agustian Zen Ahmad Muhammad Ryad Alifia Rizky Zalfa Amilin Amilin Amilin, - Ananda Pravista Dewi Andi Amri Anggia Ayu Lestari Apollo Daito Ardo Dwitanto Bambang Karsono Basis G. Andamari, Basis G. Bisri Bisri Danial Thaib Darmansyah DARMANSYAH . Darmansyah Darmansyah Darmansyah Darmansyah Darminto, Dwi Prastowo Derriawan Derriawan Dessy Kristanti Pangaribuan Dewi Alfa Linda Didin Sjarifudin, Didin Djaddang, Syahril Eka Lala Sari Endah Suci Damayanti Endang Etty Merawati Euis Komalasari Farida Tyas Styaningrum Fauzan Anggara Fiona Kristy Fried Sinlae Handarudigdaya JK Hapzi Ali Harnovinsah Harnovinsah Heni Pujiastuti Henny Hendratmi Hillman Mushaddiq Suaidy Ifal Rahman Indra Setiawan Iskandar Ahmaddien Ismail Chandra, Mohamad Istianingsih Istianingsih Sastrodiharjo, Istianingsih JMV Mulyadi Joseph MJ Renwarin Josua Panatap Soehaditama Jumawan Kartini Kartini KESUMOJATI, SISTER CLARA ISLAMY Linda Dewi Puspita Sari Lukmanul Hakim Magdalena Belinda Eduard Maidani, Maidani Mario Apriliansyah Mohamad Ismail Chandra Muhamad Nur Ihwan Muhammad Ali Imron Nanda Hanifah Putri Nella Ameliana Putri Ni Nyoman Sawitri Ni Yoman Sawitri Ningky Sasanti Munir Ningrum, Endah Prawesti Nita Komala Dewi Novita Syahidah Sari Nurmala Ahmar Pitoyo, Bayu Seno Pratiwi Nila Sari Pria Andono Susilo Primadi Candra Susanto Purwoko, Bambang Puspita Sari, Linda Dewi Raden Parianom Ratna Suminar S Rianto, Muhammad Richo Risma Adelina Simanjuntak Robertus Suraji Rony, Zahara Tussoleha S. Ferdinand Suwarji Sailendra Sailendra Sekar Intan Octavianingrum SISTER CLARA ISLAMY KESUMOJATI Siswadhi, Ferry Soehardi Soehardi Stella Nathasya Erwianti Sufyati HS Sugeng Suroso Sugeng Suroso Sugeng Suroso Suhardi Suhardi Supriyadi Supriyadi Suratno Suratno Suratno Suratno Susilo, Pria Andono Suyanto Suyanto Suyanto Suyanto Syamsul Bahri Syamsul Bahri Untari, Dhian Tyas Untung, Joko Wahyudi Prabowo Wastam Wahyu Hidayat Widarto Rachbini Widarto Rachbini Widarto Rachbini Wustari L. Mangundjaya Yulia Swantika Tanjung Zul Asman Zulaikha Zulaikha Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulkifli Zulmi Ramdani