Article Per Year (5 Year)
p-Index From 2019 - 2024
1.94
P-Index
This Author published in this journals
All Journal KEUNIS JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Inovasi Ekonomi Abdimisi EkoPreneur Jurnal Akuntansi dan Keuangan
Tri Utami
Universitas Pamulang
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 11 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 11 Documents
Search

 1   2 
PENERAPAN SAK-EMKM PADA UMKM SCALE UP TANGERANG SELATAN MELALUI APLIKASI PENCATATAN INFORMASI KEUANGAN MIKRO DAN KECIL (SI APIK) Tri Utami; Wiwit Irawati; Zulfa Rosharlianti; Dea Annisa; Dila Angraini
Abdimisi Vol 1, No 2 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i2.6705

Abstract

Financial Accounting Standards - Small, Micro and Medium Entity (SAK-EMKM) must be applied in the accounting records of UMKM actors. In the Exposure Draft  SAK -EMKM the financial statements are made very simple, the entity's financial statements are prepared using the accrual basis and business going concern assumptions, as used by entities other than micro, small and medium entities, and using the concept of a business entity. This community service (PKM) is in collaboration with the Community Empowerment House (RPM) Institute of South Tangerang. Organizing PKM activities with the aim of introducing SAK-EMKM and applying SAK-EMKM to the financial reports of UKM players in an easy way by using the SI APIK application. The target audience for this PKM is UKM players in the South Tangerang region, who are members of the Association of Community Empowerment Houses. The methods used in this PKM are counseling or lectures, tutorials, discussions, mentoring and assessments. The result of this PKM activity is that out of 100 UKM participants, only 50 UKM participants who are precise and disciplined in doing bookkeeping using SI APIK, for a period of 3 months. It is hoped that this PKM can be useful for various parties including SMEs themselves, Bank Indonesia, the Indonesian Accountants Association, the Government and academics.Keywords: SAK-EMKM, SI APIK, UMKM, RPM Institute.
Pendampingan Penyusunan Laporan Keuangan dengan Teknik Pembukuan Sederhana pada Pelaku UMKM Scale-Up di Wilayah Tangerang Selatan Dila Angraini; Tri Utami; Dea Annisa; Zulfa Rosharlianti; Wiwit Irawati
Abdimisi Vol 2, No 1 (2020): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i1.9570

Abstract

Community service (PKM) with the Community Empowerment House (RPM) Institute South Tangerang. The purpose of this PKM is to assist in the preparation of MSME financial report bookkeeping with simple techniques using the Ms. program. Excel. The UKM players involved in this PKM maybe 50 people with online training and mentoring on November 26, 2020 through the Zoom Meeting. The methods used in this PKM are counseling or lectures, tutorials, discussions, mentoring, and assessment. The results of the PKM is helping MSME players in understanding the problems of bookkeeping and composing as well as calculating the Cost of Goods Sold and recording and calculating inventory more accurately, assisted by Ms. Excel. UMKM players are precise and disciplined in doing bookkeeping using the Ms. program. Excel. It is hoped that this PKM can be useful for various parties including MSME actors themselves, the Indonesian Accountants Association, the Government, and academics. <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/
Pengenalan Dasar-dasar Investasi bagi Ibu-ibu PKK Kelurahan Babakan, Setu, Tangerang Selatan Wiwit Irawati; Dea Annisa; Erika Astriani Aprilia; Tri Utami; Dila Angraini
Abdimisi Vol 1, No 1 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i1.3700

Abstract

Investment is an important thing to do given the uncertainty in the future. Babakan Village is located in a position that makes it easy for people to be tempted to shop because of easy access to shopping centers. Through the PKK Mobilizing Team which is a government partner as well as a social organization that functions as a facilitator, planner, executor, as well as controller and with the aim of improving the welfare of the community, this PKM is held by providing counseling on the fundamentals of investment. PKM was attended by approximately sixty (60) participants of PKK ladies, the Secretary of the Village of Babakan and student representatives. This PKM has succeeded in fostering the enthusiasm and curiosity of participants to get to know the types of investments that are safe and can be done Key words: investment; PKK; investment risk; Babakan-SetuKeywords
PARSE PROBLEMS IN THE APPLICATION OF ACCOUNTING BASED IMFI GRAMEEN Tri Utami; Fiqih Afriadi
EAJ (Economic and Accounting Journal) Vol 3, No 2 (2020): EAJ (Economic and Accounting Journal)
Publisher : S1 Accounting Department, Faculty of Economic, Universitas Pamulang.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v3i2.y2020.p109-117

Abstract

The purpose of this study is to reveal various problems application of accounting on Islamic Micro Finance Institutions (IMFI) based grameen. To achieve the study researchers used a methodology Analytical Network Process. Decomposition of the problem conducted by survey-based Grameen IMFI to practitioners as well as in-depth interviews to experts or academicians. Based on the results of the study (decomposition problem) suggests that the problems in the application of accounting-based Grameen IMFI divided into three main clusters, namely the lack of regulation of supporting institutions, the absence of operational standards and minimum operational assistance. The finding of the study suggested that the main problem was on the lack of regulation supporting with the priority number (0.31), followed by problems of lack of operational standards (0.28), and finally the lack of operational assistance (0.14)  
Pengaruh Metode Penilaian Pefindo terhadap Tingkat Pemeringkatan Obligasi Syariah (Sukuk) Deanna Permata Hati; Tri Utami
EkoPreneur Vol 2, No 1 (2020): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i1.8077

Abstract

This study aims to obtain empirical evidence of the effect of the Pefindo Assessment Method on the Rating Level of Sharia Bonds (Sukuk). This type of research is quantitative research. The sample used was 48 data with 8 Sukuk issuing companies registered with the OJK from 2014 to 2019. The analysis techniques used in this study were classical assumption tests, panel data regression analysis, and hypothesis testing with the help of the EViews 9 program. Based on the results of this study, it can be seen that the Industrial Risk variable proxied by EBIT and the Financial Risk variable proxied by DER simultaneously affects the rating of Islamic bonds (Sukuk). Then the Industrial Risk variable which is proxied by EBIT partially influences the Sukuk rating and the Financial Risk variable which is proxied by DER partially has no effect on the Sukuk rating.Keywords: EBIT, DER, PEFINDO, Sukuk Rating
PENGARUH FAKTOR-FAKTOR INTERNAL TERHADAP PROFIT DISTRIBUTION MANAGEMENT (PDM) PADA BANK UMUM SYARIAH DI INDONESIA Tri Utami; Sri Rezeqi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v8i2.4730

Abstract

This study aims to analyze the factors that affect the Profit Distribution Management (PDM) using the variable Proportion of Third Party Funds (PDPK), Provision for Earning Asset Losses (PPAP), Operational Cost of Operating Income (BOPO) and Financing Risk (RP) at Commercial Banks. Sharia in Indonesia. The period of this research is the first quarter of 2016 to the fourth quarter of 2018. This type of research is descriptive analysis with quantitative research methods. The data source used is in the form of secondary data and obtained from the Financial Services Authority (OJK) in the form of Islamic Commercial Bank (BUS) quarterly financial reports consisting of 12 Islamic Commercial Banks (BUS) from 2016 to 2018. The data used from these financial reports are reports Profit Sharing Distribution, Financial Position Report, Income Statement, Earning Asset Quality Report and Financial Ratio. The sampling technique used in this research is purposive sampling technique. This study uses panel data regression analysis using Eviews software version 9.5 The results of this study indicate that the Proportion of Third Party Funds (PDPK), Allowance for Earning Asset Losses (PPAP), Operational Cost of Operating Income (BOPO) and Financing Risk (RP) simultaneously affect the Profit Distribution Management (PDM). Meanwhile, partially, the proportion of third party funds (PDPK), operational costs operating income (BOPO) and financing risk (RP) have a significant negative effect on Profit Distribution Management (PDM). Meanwhile, Provision for Earning Asset Losses (PPAP) has no effect on Profit Distribution Management (PDM).
Pelatihan Si Cerdik Akuntansi Dasar Hidup Hemat dan Kreatif di Masa Pandemik Tri Utami; Wiwit Irawati; Zulfa Rosharlianti; Dea Annisa; Dila Angraini
Abdimisi Vol 3, No 1 (2021): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v3i1.21914

Abstract

Community Service (PKM) in collaboration with the UFO Reading Terrace, Kedaung. The purpose of this PKM is to introduce and provide training to UFO Reading Park children about the basics of frugal and creative living during the Pandemic. There are 20-30 children from the UFO Reading Gardens who are involved in this PKM with teaching time on October 30, 2021. The methods used in this PKM are counselling or lectures, tutorials, discussions, and mentoring. The results of PKM from 20-30 children at the UFO Reading Park show that most of them already understand the importance of living frugally during this pandemic but have not been able to record it neatly in their wallets. It is hoped that this PKM will be useful for various parties including the children of the UFO Reading Park itself, the surrounding community and for academics.
Understanding taxpayer's compliance on E-Commerce Wiwit Irawati; Rendy Rendy; Dila Angraini; Dea Annisa; Tri Utami
Jurnal Inovasi Ekonomi Vol. 6 No. 02 (2021): August (Special issue on 10th Anniversary, Center for Economics, Business and
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v6i02.14877

Abstract

E-Commerce should be a potential source of tax revenue seeing its rapid growth and is supported by the growing growth of internet users. But in fact, the tax revenue target has not been achieved. This study aims to determine the effect of Taxpayer awareness and Understanding on Taxpayer compliance. The population used is taxpayers who do E-Commerce registered in Depok City, West Java. The sample was selected using a convenience sampling method with a sample size following the Slovin formula. Before testing the hypothesis, the data are tested by the validity and reliability test and the classical assumption test. The test results show that the understanding of tax regulations partially affects Taxpayer compliance. Furthermore, Taxpayer awareness has no partial effect on Taxpayer compliance with e-Commerce users.
PENGARUH PENDAPATAN BUNGA, SECURE DAN MATURITY TERHADAP RATING SUKUK KORPORASI DENGAN PRODUKTIVITAS SEBAGAI PEMODERASI Tri Utami; Dila Angraini; Dea Annisa
KEUNIS Vol 11, No 1 (2023): JANUARY 2023
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v11i1.3948

Abstract

This research was conducted to determine the effect of interest income, security and maturity on corporate sukuk ratings and productivity as a moderating variable (an empirical study of sukuk issuing companies listed on the Indonesia Stock Exchange in 2016-2020). The sampling method of this study used a purposive sampling method. Samples were obtained from 8 (eight) companies so that the number of observational data was 40 financial statements. The analysis technique used is multinomial logistic regression and this type of research is quantitative. The results showed that partially interest income and maturity had an effect on the sukuk rating while secure had no effect on the sukuk rating in the moderated regression analysis (MRA) test. The productivity variable as a moderating variable was able to moderate the maturity relationship with the sukuk rating but could not moderate the relationship between interest income and secure against sukuk rating.
Moderation of The Rupiah Exchange Rate on The Influence of Sharia Stock and Inflation on Economic Growth in IDX-MES Companies 17 Tri Utami; Arif Sutiadi
EAJ (Economic and Accounting Journal) Vol 6, No 2 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i2.y2023.p89-97

Abstract

The welfare of a country can be seen from the level of economic growth. This study aims to determine what factors can affect economic growth in Indonesia with independent variables, namely Sharia stocks and inflation and the rupiah exchange rate as moderation variables. This study used a quantitative descriptive method using secondary data obtained from the annual financial statements of State-Owned Enterprises registered in IDX-MES BUMN 17 of 2016-2020. The result of this study is that partially Sharia Stocks do not affect Economic Growth, but inflation affects Economic Growth; simultaneously, Sharia Stocks and Inflation affect Economic Growth. The Rupiah Exchange Rate cannot moderate the effect of Sharia stocks on economic growth. However, the rupiah exchange rate variable can strengthen the influence of Sharia stocks on economic growth. The Rupiah Exchange Rate can moderate the effect of Inflation on Economic Growth, and the rupiah exchange rate variable can strengthen the effect of inflation on economic growth. The coefficient of determination has a value of 98.77%. It shows the degree of influence given by the independent variable on the solid dependent variable, and the remaining 1.23% can be explained by other independent variables that are not contained in this study.
Co-Authors Arif Sutiadi Dea Annisa Deanna Permata Hati Dila Angraini Erika Astriani Aprilia Fiqih Afriadi Rendy Rendy Sri Rezeqi Winda Rizkia Wiwit Irawati Wiwit Irawati Zulfa Rosharlianti