Articles
<![CDATA[Pelatihan Pengelolaan Keuangan bagi Ibu PKK Bintara Jaya, Bekasi Barat ]]>
<![CDATA[Triana Yuniati]]>;
<![CDATA[Murti Wijayanti]]>;
<![CDATA[Tutiek Yoganingsih]]>;
<![CDATA[Budi Indrawati]]>
<![CDATA[ Jurnal Abdidas Vol. 2 No. 1 (2021): February, Pages 1-160 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/abdidas.v2i1.234
<![CDATA[Aktivitas perencanaan dan pengelolaan keuangan dalam lingkup keluarga umumnya dikoordinir oleh ibu yang berprofesi sebagai manajer keuangan dalam rumah tangga. Kelompok ibu ini dituntut berwawasan pengetahuan dalam hal literasi keuangan dan bekerjasama dengan pasangan serta anggota keluarga intinya untuk mewujudkan kesejahteraan dan kestabilan ekonomi keluarga. Permasalahan yang kerap muncul pada umumnya adalah ketidakcermatan dalam pola mengatur dana pemasukan, serta mengalokasikan pengeluarannya ke berbagai tujuan yang telah direncanakan sebelumnya, maupun yang bersifat taktis. Melalui kegiatan pengabdian kepada masyarakat yang dilaksanakan dalam bentuk edukasi pelatihan perencanaan dan pengelolaan keuangan sederhana menggunakan simulasi kertas kerja penilaian, pemaparan teori dan sesi diskusi tanya jawab berbagi pengalaman dari kelompok Ibu-ibu rumah tangga di PKK RW.014, Kelurahan Bintara Jaya, Kecamatan Bekasi Barat, dicapai tingkat pemahaman peserta dalam hal memberikan keputusan alokasi dana tepat yang dimiliki ke beberapa pos pengeluaran, mengurangi pengeluaran berdasarkan pemilihan kriteria kebutuhan (needs) dan keinginan (wants), melakukan alternatif kegiatan investasi pada instrumen keuangan yang tepat untuk persiapan memasuki masa pensiun, serta mendorong adanya gagasan dan peluang baru peningkatan penghasilan keluarga dengan berwirausaha.]]>
<![CDATA[Pengaruh Kepemilikan Manajerial, Leverage dan CSR terhadap Nilai Perusahaan, Studi Kasus Perusahaan Jasa di Indonesia ]]>
<![CDATA[wastam wahyu Hidayat]]>;
<![CDATA[Triana Yuniati]]>;
<![CDATA[Ery Teguh Prasetyo]]>;
<![CDATA[Cahyadi Husadha]]>
<![CDATA[ Jurnal Ilmiah Manajemen Ubhara Vol 3, No 1 (2021): Jurnal Ilmiah Manajemen Ubhara ]]>
Publisher : <![CDATA[Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya ]]>
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DOI: 10.31599/jmu.v3i1.893
<![CDATA[Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kepemilikan manajerial, Leverage, dan Corporate Social Responsibility terhadap Nilai Perusahaan. Sampel yang digunakan adalah perusahaan jasa yang terdaftar di Bursa Efek Indonesia dengan jumlah 13 perusahaan dan tahun penelitian selama lima tahun. Analisis yang digunakan pada penelitian ini adalah Regresi berganda dengan SPSS-22. Sedangkan hasil penelitian adalah secara parsial menunjukan bahwa kepemilikan manajerial tidak berpengaruh secara signifikan terhadap nilai perusahaan. Leverage berpengaruh negative dan signifikan terhadap nilai perusahaan. Corporate Social Responsibility berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan secara simultan kepemilikan manajerial, leverage, dan corporate social responsibility terhadap nilai perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan.]]>
<![CDATA[PENGARUH EFIKASI DIRI, KOMITMEN PROFESIONAL, PENGALAMAN KERJA, DAN SITUASI KONFLIK PERAN TERHADAP KINERJA AUDITOR ]]>
<![CDATA[Triana Yuniati]]>;
<![CDATA[Cahyadi Husadha]]>;
<![CDATA[Futriwati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Manajemen Vol 17 No 1 (2021): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya ]]>
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DOI: 10.31599/jiam.v17i1.556
<![CDATA[The population in this study were the employee auditors at the Public Accounting Firm (KAP), with a sample size of 80 auditors. The questionnaire was distributed directly using hardcopy to the worker auditors at the Public Accounting Firm (KAP). The methodology in this research is using the method of probability sampling and purposive sampling stage. The results of the study partially show that Self-Efficacy has no effect on Auditor Performance; t-test results obtained a significance value of 0.263> 0.05. Professional Commitment affects Auditor Performance; t-test results obtained a significance value of 0.003 <0.05. Work experience has an effect on Auditor Performance; t-test results obtained a significance value of 0.038 <0.05. And the role conflict situation affects the performance of the auditor; t-test results obtained a significance value of 0.026 <0.05. Meanwhile, the results of the research simultaneously show that Self-Efficacy, Professional Commitment, Work Experience, and Role Conflict Situations together have an effect on Auditor Performance; f-test results obtained a significance value of 0.004 <0.05.]]>
<![CDATA[PENGARUH PERSEPSI FRAUD DAN KEPERCAYAAN TERHADAP PENGGUNAAN LAYANAN MOBILE BANKING: (NASABAH BANK UMUM PENGGUNA LAYANAN MOBILE BANKING) ]]>
<![CDATA[Triana Yuniati]]>;
<![CDATA[Rachmat Pramukty]]>;
<![CDATA[Srimarta Siburian]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Manajemen Vol 18 No 1 (2022): Vol 18 No 1 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya ]]>
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DOI: 10.31599/jiam.v18i1.1102
<![CDATA[This study aims to determine the effect of fraud perception and trust on the use of mobile banking on commercial bank customers who use mobile banking services in Indonesia, Bekasi city. This type of research is descriptive quantitative. The population in this study are commercial bank customers who use mobile banking services for less than six months. The sampling technique used is random sampling, which uses a sample of 60 commercial bank customers who use mobile banking services. The data was obtained from distributing questionnaires via google form to respondents. Data analysis in this study used convergent validity test, discriminant validity test, reliability test, and hypothesis testing. The results of this study indicate that (1) the perception of fraud has a influence on the use of mobile banking services (2) trust has a influence on the use of mobile banking services, and (3) the perception of fraud and trust has a simultaneous influence on the use of mobile banking services.]]>
<![CDATA[ANALISIS RASIO PROFITABILITAS UNTUK MENENTUKAN INVESTASI SAHAM PADA PT UNILEVER, TBK PADA TAHUN PERIODE 2010-2018 ]]>
<![CDATA[Ery Prasetyo]]>;
<![CDATA[Triana Yuniati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Manajemen Vol 16 No 2 (2020): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya ]]>
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DOI: 10.31599/jiam.v16i2.404
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh Rasio Profitabilitas (NPM, PER, ROA dan EPS) terhadap harga saham. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan adalah data sekunder yang diambil dari laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dalam hal ini PT. Unilever, Tbk untuk periode 2008 -2018. Analisis data menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial variabel Net Profit Margin (NPM) dan R eturn O n A sset (ROA) tidak berpengaruh signifikan terhadap harga saham. Sedangkan variabel Price Earning Ratio (PER), Earnings Per Share (EPS) memiliki pengaruh yang signifikan terhadap harga saham. Hasil Secara Simultan menunjukkan bahwa variabel Net Profit Margin, Price Earning Ratio, Return On Assets, dan Earning Per Share mempunyai pengaruh yang signifikan terhadap harga saham.]]>
<![CDATA[Effect of E-Facture and E-Nofa Implementation on Tax Compliance (A Case Study at KPP Pratama Madya Bekasi) ]]>
<![CDATA[Triana Yuniati]]>
<![CDATA[ Journal of Research in Business, Economics, and Education Vol. 2 No. 3 (2020): June ]]>
Publisher : <![CDATA[Kusuma Negara Business School ]]>
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<![CDATA[This study aims to analyze the effect of the e-Facture and e-Nofa systems on taxable entrepreneur compliance. This type of research data was obtained from primary data where questionnaires were distributed to taxable entrepreneurs registered at KPP Pratama Madya Bekasi with the incidental sampling method. The research method in this thesis is to use quantitative research methods with a total sample of 90. The results show that (1) the application of the e-Facture system has a positive and significant effect on the compliance of taxable entrepreneurs. (2) The application of the e-Nofa system has a positive and significant effect on Taxable Entrepreneur Compliance. (3) The implementation of e-Facture and e-Nofa has a simultaneous effect on Taxable Entrepreneur Compliance.]]>
<![CDATA[Determinant Factors Affecting Fraud Detection Capabilities to The External Auditor in Jakarta ]]>
<![CDATA[Triana Yuniati]]>;
<![CDATA[Erliana Banjarnahor]]>
<![CDATA[ Indonesian Management and Accounting Research Vol. 18 No. 2 (2019): Indonesian Management and Accounting Research ]]>
Publisher : <![CDATA[Universitas Trisakti ]]>
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DOI: 10.25105/imar.v18i2.5172
<![CDATA[The perspective of this study provides empirical evidence on the factors that affect the auditor's fraud detection ability. There are effective research hypotheses with auditor tenure, fraud detection experience, level of education, fraud training, prof professional skepticism. This study is hypothesis-testing research, Respondents are 120 auditors from seven public accounting firms in Jakarta participated in this study, thought a questionnaire. Data collected is done during April 201 5 by visiting the public accounting firm that has been willing to participate in this study. The type of data used is primary data and is a cross-section, data is collected only once. Conclusion of the study is auditor tenure, fraud training does not affect the ability to detect fraud. While fraud detection experience, the auditor's level of education and professional skepticism positively influence fraud detection capability. Limitations, suggestions and research implications are described at the end of this report.]]>
<![CDATA[PENGARUH PENGALAMAN AUDITOR, PELATIHAN AUDIT DAN RISIKO AUDIT TERHADAP TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN : (Studi Kasus pada Kantor Akuntan Publik di Wilayah Bekasi) ]]>
<![CDATA[Triana Yuniati]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Manajemen Vol 18 No 2 (2022): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya ]]>
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DOI: 10.31599/jiam.v18i2.1610
<![CDATA[Pengaruh Pengalaman Auditor, Pelatihan Audit Risiko Audit terhadap Tanggung Jawab Auditor dalam Mendeteksi Kecurangan (Studi Kasus pada Kantor Akuntan Publik di Wilayah Bekasi). Penelitian ini menggunakan kuesioner untuk memperoleh data primer yang berasal dari para auditor yang bekerja di wilayah Bekasi. Kuesioner disampaikan secara langsung pada responden sebanyak 50 kuesioner dan data yang dapat dianalisis sebanyak 46 kuesioner. Kuesioner diolah dengan menggunakan SPSS versi 23 digunakan uji statistik deskriftif, uji kualitas data, uji asumsi klasik serta uji hipotesis.Hasil pengujian hipotesis menunjukkan bahwa: Pengalaman Auditor terdapat pengaruh positif terhadap Pengalaman Auditor terhadap tanggung jawab auditor dalam mendeteksi kecurangan.Pelatihan Audit tidak mempengaruhi terhadap tanggung jawab auditor dalam mendeteksi kecurangan. Risiko Audit tidak mempengaruhi terhadap tanggung jawab auditor dalam mendeteksi kecurangan.Variabel Independen berpengaruh secara simultan terhadap tanggung jawab auditor dalam mendeteksi kecurangan.]]>
<![CDATA[Pendampingan Penyusunan Pembukuan Sederhana Bagi UMKM Toko Kelontong Asep Kecamatan Bekasi Utara ]]>
<![CDATA[Idel Eprianto]]>;
<![CDATA[Ery Teguh Prasetyo]]>;
<![CDATA[Triana Yuniati]]>;
<![CDATA[Tutiek Yoganingsih]]>
<![CDATA[ Jurnal Abdimas Ekonomi dan Bisnis (JAmEB) Vol 2 No 2 (2022): JAMEB (Jurnal Abdimas Ekonomi dan Bisnis) ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya ]]>
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DOI: 10.31599/jameb.v2i2.1702
<![CDATA[The purpose of this service activity is to overcome one of the problems that often occur by MSME business actors, namely regarding the management of bookkeeping in MSMEs which is realized through a simple bookkeeping assistance program. The method in this service is carried out through providing material about the introduction of simple bookkeeping, providing an understanding of how to compile simple bookkeeping and accompanying bookkeeping practices. The object of service is the Asep Grocery Store which is located at Marga Mulya Village, North Bekasi District.The results in this service activity found that so far the practice of simple bookkeeping in the Asep Grocery Store business was not continuous and not stored and there was no standard format. With this activity, it is hoped that business owners have an understanding of financial records and feel the benefits of the importance of bookkeeping. Suggestions for further service development can continue through the form of accounting and bookkeeping activities through information technology-based applications that are simple and easy to understand by the owner.]]>
<![CDATA[ANALISIS PENGENDALIAN INTERNAL PENGELUARAN KAS DANA BANTUAN OPERASIONAL PENYELENGGARAAN (BOP) DI RA AN-NAJM BEKASI UTARA ]]>
<![CDATA[Idzuha Zuhru Viraf]]>;
<![CDATA[Triana Yuniati]]>;
<![CDATA[Cahyadi Husadha]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Manajemen Vol 19 No 1 (2023): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN ]]>
Publisher : <![CDATA[Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya ]]>
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DOI: 10.31599/jiam.v19i1.2146
<![CDATA[The Operational Assistance Fund (BOP) is provided by the government for each school unit entity that meets the criteria. This program is provided by the government to improve the quality of school education, reduce the cost of non-personnel operational activities, as well as help ease the burden on underprivileged people who want to send their children to school. BOP fund management can be channeled well if fund managers in the internal control system run as well as possible. Internal control must protect school coffers and cash expenditure documents so that the objectives of BOP funding can be achieved by school units. The purpose of this study is to test and analyze whether the internal control of BOP fund cash expenditure running in An-Najm RA Bekasi-Utara has been effective or not. This type of research is a case study with the object of research Proof of Cash Out in the period 2018 and 2019. Data in this study were obtained by means of documentation, interviews, observations. The data analysis technique used is stop or go sampling. The results of this internal control analysis research show the authorization of cash expenditures, lack of completeness of documents, and incompatibility of information with other documents. In the data collection technique through interviews, it can be concluded that the internal control running in the An-Najm Bekasi-Utara RA has not been in accordance with COSO. The 5 components imposed by COSO have not been fulfilled by RA An-Najm North Bekasi.]]>
