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<![CDATA[MENINGKATKAN KOMPETENSI PELAKU UMKM DALAM BERBISNIS MELALUI PELATIHAN HARGA POKOK PRODUKSI ]]>
<![CDATA[Marieta Ariani]]>;
<![CDATA[Hasnawati Zainal]]>
<![CDATA[ Jurnal Abdimas Sangkabira Vol. 2 No. 1 (2021): Jurnal Abdimas Sangkabira, Desember 2021 ]]>
Publisher : <![CDATA[Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram ]]>
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DOI: 10.29303/abdimassangkabira.v2i1.68
<![CDATA[The success of the company in determining the Selling Price of its business products is largely determined by the success of the company in determining or calculating the Cost of Production (HPP) of the products it produces.Errors in the determination of the cost of production (HPP) can cause errors in the determination of the selling price of the resulting product, so that the company cannot compete with other similar businesses.The difficulty of determining the cost of production and selling prices of fashion and culinary products experienced by MSME entrepreneurs has become a big problem and has been going on for a long time among kompeten member entrepreneurs in Bekasi, so continuous training is needed.This can also be used as a background or basis for scientific research by PKM lecturers, so that research results can be obtained that can answer the difficulties of entrepreneurs of KOMPETeN members of the Bekasi region in determining the cost of production and selling prices of fashion and culinary products.]]>
<![CDATA[PENGARUH TAX AVOIDANCE, CORPORATE GOVERNANCE DAN DIVIDEND PAYOUT RATIO TERHADAP KINERJA PERUSAHAAN DENGAN STRATEGI BISNIS SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Hanny Hanny]]>;
<![CDATA[Vinola Herawaty]]>;
<![CDATA[Hasnawati Hasnawati]]>
<![CDATA[ Jurnal Magister Akuntansi Trisakti Vol. 5 No. 2 (2018): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jmat.v5i2.5075
<![CDATA[The main purpose of this research is to analyze the effect of tax avoidance, corporate governance and dividend payout ratio, with business strategy (as described in typology of Miles and Snow) as moderating variable, on company performance. Company performance is measured by return on assets. In addition, controlling variables used in this reserach are leverage, size and sales growth. Object of this research are manufacturing companies that were listed in Indonesia Stock Exchange during year 2013-2017. Sample determination is performed using purposive sampling method, of which resulted in total samples of 154 companies. The empirical results of this research shows that tax avoidance, corporate governance and dividend payout ratio are positively and significantly related with company performance measured by return on assets. Moderating (interaction) effect of business strategy decreases the association between both tax avoidance and dividend payout ratio, and company performance. Nonetheless, business strategy as moderation variable has no impact on the association between corporate governance and company performance.]]>
<![CDATA[PENGARUH STRATEGI ORGANISASI, INVESTASI ASET TETAP, DAN KINERJA PERUSAHAAN TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS MANUFAKTUR YANG TERDAFTAR DI BEI) ]]>
<![CDATA[Rahayu Amalia Pertiwi]]>;
<![CDATA[Hasnawati Hasnawati]]>;
<![CDATA[Vinola Herawaty]]>
<![CDATA[ Jurnal Magister Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jmat.v5i1.5076
<![CDATA[The purpose of this study was to examine the influence of organization's strategy, fixed asset investment, and firm performance on quality. In addition, testing whether organizational strategy, fixed asset investment, and company performance can moderate company size to earnings quality.This research uses moderate regression hypothesis testing. Sampling data taken from manufacturing companies listed on the Indonesia Stock Exchange during the year 2013-2016 which is 72 companies by using purposive sampling technique. The result of the research shows that the variable cost leadhership strategy, defferentation strategy and fixed asset investment have no effect on earnings quality, while the profitability variable using firm size variables express firm size strengthening relationship between cost lead strategy strategy, defferentation strategy and profitability to earnings quality.]]>
<![CDATA[KOMPETENSI MORAL DAN INTENSI WHISTLEBLOWING ]]>
<![CDATA[Harti Budi yanti]]>;
<![CDATA[Hasnawati Hasnawati]]>;
<![CDATA[Christina Dwi Astuti]]>;
<![CDATA[Haryo Kuncara]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 17 No. 2 (2017): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v17i2.2074
<![CDATA[This study examines the effect of age, gender and moral competence on whistleblowing intentions. Most of the respondents had a medium moral competence score. The older women group proved to be higher in moral competence scores than men of the same age. Age and gender do not affect whistle blowing intentions. However, moral competence strengthens the influence of age and gender on whistle blowing intentions. The results of this test provide support for human resource development practitioners to start paying attention to moral competence in addition to technical competence as the basis of consideration of recruitment, promotion and layoffs.]]>
<![CDATA[DOES INTERNAL CONTROL WORK? FRAUD CASE IN GOVERNMENT SECTOR - INDONESIAN EVIDENCE ]]>
<![CDATA[Hasnawati Hasnawati]]>;
<![CDATA[Muhammad Nuryatno Amin]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 20 No. 2 (2020): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v20i2.7347
<![CDATA[This research analyzed the role of internal control in reducing intention to do fraud. Internal control becomes a variable that moderates the relationship between organizational culture, information asymmetry and law enforcement with a person's intention to commit fraud. This research took place in Sorong West Papua, a province in Eastern Indonesia. Respondents from this research are government employees and taken with convenience sampling method.The findings of this study are: This study proved that the greater the information asymmetry, the higher the intention to do fraud. In addition law enforcement and regulation could reduce fraud intention. However, this study had not proven the influence of organizational culture on fraud and this study also failed to prove the role of internal control to reduce fraud intentionThis research had a practical contribution where in this case, law enforcement and regulation becomes the most important thing in reducing fraud intention. Besides it is necessary to improve the internal control system in order to function as expected. The originality of this study, there are still little empirical research that discusses the study of internal control functions associated with the reduction of fraud intention.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PEMILIHAN METODE AKUNTANSI KONSERVATIF ]]>
<![CDATA[Hasnawati Hasnawati]]>;
<![CDATA[Christina Dwi Astuti]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 2 No. 2 (2007): Juli ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v2i2.4428
<![CDATA[This study analyzed about factors (ownership structure, debt covenant hypothesis, political cost hypothesis, growth and earnings management) that effect in choosing the conservatism of accounting method. In this study, conservatism is proxies by using minimum has two categories: 1)using average method in valuation of inventories, 2)using double declining balance method in depreciation of fixed assets, 3) using double declining balance method in amortization of intangible assets, and 4) research and development recognized as cost in current period. The object of this study is manufacturing and service companies (except banking, securities, insurance, properties and non banking Credit Agencies) listed at Jakarta Stock Exchange for 2002 - 2005 using purposive judgment sampling. Hypothesis test of this study using logistic regression method witha= 5% revealed that none of those factors effect in choosing conservatism of accounting method]]>
<![CDATA[ANALISIS PENGARUH MANAJEMEN RESIKO TERHADAP PERUBAHAN HARGA SAHAM PERDANA PADA INDUSTRI PERBANKAN DI BURSA EFEK INDONESIA ]]>
<![CDATA[Hasnawati Hasnawati]]>;
<![CDATA[Dion Caesar Nugroho]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 9 No. 1 (2014): Januari ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v9i1.4524
<![CDATA[Generally, the purpose of investors doing investment in a company is to get the high rcturn with the low risk The company that has the ability of good risk management can be said to perform well because they can minimize the risk to be faced by the banking industry. Investors are usually more interested in investing in companies that are expected to perform better because the stock prices of companies performing well will always increase. Preparation of this research aims to understand the influence of risk management (Interest-Rate Risk Credit Risk Solvency or Risk Capital Risk, - Hedging Strategy and Nature) to stock price changes on the banking industry in Indonesia. Data of this research is taken purposively based on sampling with the use of secondary data, such as the Indonesia Capital Market Directory (ICMD). The design used in this research is descriptive research method korelasional, with risk management as a independent variable and changes in stock prices as a dependent variable. At the end of this study can be drawn the conclusion that there is a difference in the partial results of the tests using an alpha level used. In the test using an alpha of 5% of all free variables are not significant to changes in stock prices, whereas the test using alpha 10%, solvency risk has a significant impact on stock price changes.]]>
<![CDATA[PENGARUH INSENTIF, TIME PRESSURE, PENGALAMAN AUDITOR, DAN LOCUS OF CONTROL TERHADAP AUDIT JUDGMENT ]]>
<![CDATA[Synthia Ariani]]>;
<![CDATA[Hasnawati Zainal]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 2 (2018): JULI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v13i2.5083
<![CDATA[The study aimed to get empirical evidence about the influence of incentives, time pressure, auditor experience, and locus of control on audit judgment. This study used convenience sampling technique. We distributed questionnair to130 auditors that work in twenty public accounting firms in DKI Jakarta. All of the firms are listed in Indonesian Institute of Certified Public Accountants. Structural Equation Modeling (SEM) was used to analysis data with AMOS 24. This research found that incentives, experience, and locus of control has positive and significant influence on audit judgment has negative and significant effect on audit judgment.]]>
<![CDATA[PENGARUH GENDER, RELIGIUSITAS DAN PRESTASI BELAJAR TERHADAP PERILAKU ETIS AKUNTAN MASA DEPAN (STUDI PADA MAHASISWA AKUNTANSI PERGURUAN TINGGI SWASTA DI WILAYAH DKI JAKARTA) ]]>
<![CDATA[M. Umar Bakri Hutahahean]]>;
<![CDATA[Hasnawati Hasnawati]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v2i1.4831
<![CDATA[This study discusses the ethical behavior of accountants in the future, in this case is a student majoring in accounting (studies on student private collage in the DKI Jakarta region). The purpose of this study was to examine the influence of gender, religiosity (intrapersonal and interpersonal religiosity) and the academic achievement (GPA) of the ethical behavior of accounting students. Data retrieval is done by distributing questionnaires to 150 students majoring in accounting at The University of Tarumanegara, University of Persada Indonesia YAI, University of Bina Nusantara, and University of Mercu Buana students. The sampling technique used was Convinience Sample and Snowball Sampling. Data quality was tested by using test validity and reliability testing. The analysis tool used is multiple regression test using the F test and T test simultaneous partial. The results of this study indicate that there is no influence of gender on the ethical behavior of accounting students; There is intrapersonal influence of religiosity onethical behavior of accounting students; No interpersonal influence of religiosity onethical behavior of accounting students; There was no effect of academic achievement (GPA) on the ethical behavior of accounting students.]]>
<![CDATA[PENGARUH ADVERTISING, CAPITAL EXPENDITURE, PENDIDIKAN CEO DAN PENDIDIKAN CFO TERHADAP TAX AVOIDANCE PADA SEKTOR PERBANKAN DI INDONESIA ]]>
<![CDATA[Salsabila Rachmasari Suharto]]>;
<![CDATA[Dhia Naufal Rafi]]>;
<![CDATA[Hasnawati Hasnawati]]>
<![CDATA[ Jurnal Akuntansi Trisakti Vol. 9 No. 2 (2022): September ]]>
Publisher : <![CDATA[Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/jat.v9i2.15098
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh advertising, capital expenditure,Pendidikan CEO dan Pendidikan CFO terhadap tax avoidance. Penelitian ini dilakukan pada sektor perbankan yang terdaftar di BEI tahun 2017-2020. Teknik sampling yang digunakan adalah purposive sampling method, sehingga jumlah sampel yang memenuhi kriteria dalam penelitian ini adalah 28 bank. Analisis data yangdigunakan yaitu regresi linear berganda. Hasil penelitian ini menunjukkan bahwa advertising, capital expenditure, Pendidikan CEO dan Pendidikan CFO berpengaruh positif terhadap tax avoidance. This study aims to determine the effect of advertising, capital expenditure, CEO education and CFO education on tax avoidance. This research was conducted in the banking sector listed on the Indonesia Stock Exchange in 2017-2020. The sampling technique used was purposive sampling method, so that the number of samples that met the criteria in this study were 28 banks. Analysis of the data used is multiple linear regression. The results of this study indicate that advertising, capital expenditure, CEO education and CFO education have a positive effect on tax avoidance.]]>
