Arvian Triantoro
Universitas Pendidikan Indonesia

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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2009 – 2011 Supriatna, Nono; Triantoro, Arvian
Jurnal Riset Akuntansi dan Keuangan Vol 1, No 1 (2013): Jurnal Riset Akuntansi dan Keuangan. April 2013
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v1i1.6570

Abstract

The research aims to examine the influence of intellectual capital to company’s financial performance (profitability, productivity, and market valuation. Profitability measured by Return On Asset (ROA), productiviy measured by Asset Turn Over (ATO), and market valuation measured by Market to Book Value (MB). Independent variabel used in this research is intellectual capital which measured by VAIC™, while dependent variable are ROA, ATO, and MB. In this research, the authors used a quantitative verificative. Data obtainable from retail company listed in Indonesia Stock Exchange (IDX) year period 2009-2011. The samples in this research using the method of purposive. Based on sampling criteria the final sample in this research is 7 retail companies. This research use simple linear regression for data analysis. From the research that has been done shows that intellectual capital has positive influence to profitability, intellectual capital has negative influence to productivity, and intellectual capital has no effect to market valuation.
PENGARUH KOMPETENSI PEGAWAI DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN SATUAN KERJA PERANGKAT DAERAH (SKPD) DI KOTA BANDUNG Nugraha, Nugraha; Triantoro, Arvian; Kurnia, Ika Famela
Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja dan Administrasi Pelayanan Publik Vol 17, No 2 (2014)
Publisher : Center fo State Civil Apparatus Training and Development and Competency Mapping

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.016 KB) | DOI: 10.31845/jwk.v17i2.227

Abstract

The purpose of this study was to determine the effect of employee competence to quality financial statements, the effect of organizational commitment to quality financial reporting and jointly determine the effect of employee competency and organizational commitment to quality financial reporting unit (SKPD) in Bandung. The method used is the multiple correlations, analysis of a total of 39 units of work units on education entities. Respondents of this study are part of the staff at each entity and the financial inspectorate Bandung. Based on the analysis that had been done, that there is a positive effect between employee competencies against the quality of financial reporting by 41.8%. There is effect between organizational commitments to quality financial reporting by 37.6% and together the competence of employees and organizational commitment affect the quality of financial reporting unit (SKPD) in Bandung by 25.9% and its residual influenced by other factors.
Efektifitas Pemungutan Pajak Reklame dan Kontribusinya terhadap Penerimaan Pajak Daerah di Kota Bandung Arvian Triantoro
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 5, No 1: Juni 2010
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.5.1.%p

Abstract

The purpose of this study was to find answers to the level of effectiveness of tax collection billboards in the city of Bandung, and its contribution to local tax revenue, which in this era of regional autonomy, local governments are required to work to improve the local revenue, such as an increase in local tax revenue of which is tax billboard. Occurred in the field of acquisition advertisement tax in the city of Bandung is a contribution that can not be underestimated. But in practice that should not pay attention to the potential, for the preparation of the target based only on experience of previous years.Length of a study conducted in January 2007 until July 2007. Along with the problem and research objectives,  this  study  implemented  a   descriptive  analytical  method,  where   thismethod is used to provide a systematic description, actual and accurate statement of fact, only describing situations or events not to seek or explain relationships and did not test the hypothesis. Data collection techniques are direct observation, direct communication and documentary study.From the results of data analysis showed that the level of effectiveness of tax collection billboards in the city of Bandung in the year 2006 quite well, reaching 53.56%, then the rate of growth of Advertisement Tax during the last six years shows the average reaches 53.94% per annum. Potential that should be obtained by the city of Bandung to achieve Rp48.736.796.510 Advertisement Tax, Advertisement Tax in 2000 and contributions to the Local Tax for the year 2006 based on the realization reached 15.84%, while based on the potential that should be able to reach 29.77%
PERSEPSI MAHASISWA AKUNTANSI TERHADAP ETIKA PENGAJAR AKUNTANSI (Komparatif Studi Pada Fakultas Ekonomi dan Bisnis, Universitas Indonesia) Arvian Triantoro; Muhammad Rizal Muhsin
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 6, No 2: Desember 2011
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.6.2.%p

Abstract

The research aims to determine student’s perception of students of Accounting Education courses and students of Accounting courses towards the ethics of accounting educators in Faculty of Economics and Business Education, Indonesia University of Education. The analysis is based on the answers obtained through questionnaire of the respondent.Population of the research is all student of Accounting Education courses and student of Accounting courses in Faculty of Economics and Business Education, Indonesia University of Education. The research use purposive sampling method. Sample taken are the student of Accounting Education courses and student of Accounting courses from class of 2007. Both were taken from 40 students.The implementation of reference for the indicator of variable in the ethics of accounting educators is an instrument that is developed by Meilisa and Ludigdo (2010). To test the reliability of the data, Pearson correlation product moment is used while to test the normality of the data, Kolmogorov-Smirnov test is used. Data of Independent Sample T-Test is taken to test the variance of homogeneity and to examine the hypothesis. All data is calculated with the assistance of SPSS 16 software.The result of the study indicates that there is no difference of perception among students of Accounting Education courses and students of Accounting courses toward the ethic of accounting educators. This research also shows that students of Accounting Education course and students of Accounting course have a good perception towards the ethics of accounting educators, which means that accounting educators in Faculty of Economy and Business Education have applied a good ethics in performing their job.
Bimbingan Teknis Pengembangan Model Pembelajaran Ekonomi Dan Bisnis Digital Melalui Penguatan Keterampilan Abad Ke- 21 Heni Mulyani; Imas Purnamasari; Arvian Triantoro; Dian Hardiana; Harpa Sugiharti
DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 5 No 2 (2021)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perkembangan yang begitu cepat pada bidang teknologi informasi dan telekomunikasi (TIK) digital pada abad ke-21 ini telah membawa dampak perubahan bagi semua aspek kehidupan manusia, baik aspek sosial, pekerjaan, sistem pemerintahan, ekonomi, bisnis, kesehatan dan termasuk pendidikan. Pentingnya pendidikan untuk membentuk berbagai keterampilan dalam menguasai semua aspek yang bernuansa digital, yang dapat diintegrasikan dalam pengembangan kurikulum di sekolah atau universitas, maka dilaksanakannya bimbingan teknis bagi mahasiswa dan guru mata pelajaran Akuntansi untuk merancang dan mengembangkan model pembelajaran dengan mempertimbangkan kemampuan Abad ke-21 dengan langkah awal memperkuat Critical Thinking, Creativity, Collaboration, dan Communication sehingga siswa dapat memahami dan menguasai konsep pada lingkup mata pelajaran Ekonomi dan Bisnis Digital yang dipelajari. Pelaksanaan bimbingan teknis diselenggarakan secara daring dengan tiga hari pelaksanaan dan dengan tiga topik yang berbeda yaitu: 1) Metode Pembelajaran Ekonomi dan Bisnis Digital; 2) Desain Pembelajaran Ekonomi dan Bisnis Digital; 3) Media Pembelajaran Ekonomi dan Bisnis Digital.
Blue Ocean Strategy: Business Transformation on Traditional Market Revitalisation Iqbal Lhutfi; Arvian Triantoro; Fitrina Kurniati; Raden Dian Hardiana; Rika Mardiani
Journal of Business Management Education (JBME) Vol 7, No 1 (2022)
Publisher : Business Education Program of Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jbme.v7i1.42075

Abstract

This research was conducted to analyse the business transformation in revitalising the traditional market of Kosambi Bandung – The Hallway Space using the Blue Ocean Strategy. This study uses a descriptive qualitative research design. This study's data collection techniques were observation, in-depth interviews, and documentation review. The data analysis used in this study is a qualitative data analysis technique by analysing the statement of the interview results using the stages of data reduction, data presentation and data verification, and contextual analysis of the literature review. The result of this research is an initiation to build creative areas in traditional markets where later creative industry activists in fashion, food, art, hobbies, performing arts, and others can gather to create a new innovative ecosystem. This research concludes that the blue ocean strategy implemented in the kosambi traditional market is one of the best alternatives that can be done to revitalise traditional markets.