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Pendampingan Perhitungan Harga Pokok Produksi Bagi Usaha Olahan Ikan Lele Di Kecamatan Sepatan, Tangerang Dalam Meningkatkan Efektivitas Pengelolaan Usaha Etty Murwaningsari; Deni Darmawati; Sofie Sofie; Sistya Rachmawati
Journal of Community Service and Engagement Vol. 2 No. 4 (2022): August 2022
Publisher : CV. AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9999/jocosae.v2i4.126

Abstract

Tujuan dari kegiatan Pengabdian kepada Masyarakat (PkM) ini adalah untuk memberikan pengetahuan dan pemahaman kepada para pemilik usaha olahan lele alumni Sekolah Kewirausahaan Bina Amanah Cordova tetang perhitungan harga pokok produksi. Para pengusaha olahan lele belum memiliki pemaahaman tentang cara perhitungan harga pokok produksi yang benar. Harga pokok produksi sangat diperlukan sebagai dasar perhitungan harga jual. sehingga pengeloan usaha dapat berjalan dengan baik. Metode yang digunakan pada kegiatan pengabdian kepada masyarakat adalah pelatihan dan pendampingan yang dilakukan secara daring maupun luring yang meliputi ceramah, diskusi dan tanya jawab dan dilanjutkan dengan pendampingan perhitangan harga pokok produksi olahan ikan lele, Terdapat 6 (enam) pengusaha ikan lele yang mengikuti kegiatan ini. Pelaksanaan kegiatan PkM telah memberikan pemahaman tentang penghitungan harga pokok produksi sederhana yang diperlukan oleh para pengusaha pemula olahan ikan lele. Berdasarkan hasil pretest dan posttest terlihat adanya peningkatan pemahaman tentang jenis-jenis biaya, perhitungan harga pokok produksi, dan penentuan harga jual, dari sebesar 20,83% peserta yang paham saat pretest menjadi 100% peserta yang paham saat posttest. Berdasarkan hasil kuesioner yang diberikan kepada para peserta PkM, terlihat bahwa secara umum peserta sangat puas dengan kegiatan PkM yang telah diselenggarakan.
PENGARUH KOMPETENSI, INDEPENDENSI, TEKANAN WAKTU, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT Winda Kurnia; Khomsiyah Khomsiyah; Sofie Sofie
Jurnal Akuntansi Trisakti Vol. 1 No. 2 (2014): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.771 KB) | DOI: 10.25105/jat.v1i2.4826

Abstract

The purpose of this study is to analyze the effect of competence, independence, time pressure, and ethics of auditors on the quality of audit. This research is expected to improve the quality of audit conducted by an auditor who has the competence and independence. The population used in this research are auditors who work in the public accountant office in jakarta of which is there are as many as 171 of respondents. This study used multiple regression analysis. The results of this study are (1) The competence has significant effect on the quality of audit, (2) The independence has significant effect on the quality of audit, (3) The time pressure has significant effect on the quality of audit, and (4) The ethics has significant effect on the quality of audit. The implication of this research for institution that is public accountant office as an evaluation on upon the performance of auditors to increase the competence, independence, time pressure, and ethics of auditors to produce a good quality of audit in terms of the disclosure of the financial statements and can help investors and other parties concerned to avoid the possibility of fraud by those who use the audit results.
PENGARUH STRUKTUR MODAL DAN LIKUIDITAS TERHADAP PROFITABILITAS Bunga Asri Novita; Sofie Sofie
Jurnal Akuntansi Trisakti Vol. 2 No. 1 (2015): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.291 KB) | DOI: 10.25105/jat.v2i1.4829

Abstract

This object of this study is analyze the impact of capital structure and liquidityon profitability. The sample used in this study is the beverages, food, and tobaccosector companies listed in Indonesia Stock Exchange between 2009 and 2013. Theindependent variables are the capital structure and liquidity, while the dependentvariable is profitability. Total sample is 19 companies. The results of this study indicate that the capital structure and liquidity together have significant effect on profitability. Based on these results, the expected managerial pay more attention to the structure of capital and liquidity in order to increase the profitability of the companies.
IMPLEMENTASI SUSTAINABLE DEVELOPMENT GOALS (SDGS), GOAL 8 PADA PELAKU USAHA MIKRO DI DESA PADAS, KECAMATAN KARANGNOM DAN DESA BONYOKAN, KECAMATAN JATINOM, KABUPATEN KLATEN Rahmat Handoyo; Sofie Sofie; Nurhastuty Wardhani
Jurnal Akuntansi Trisakti Vol. 10 No. 1 (2023): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v10i1.16234

Abstract

The Sustainable Development Goals (SDGs) is a global development agenda which contains 17 goals and is divided into 169 targets with a period of achievement of up to 2030. This study aims to determine the real impact of implementing the 8 SDGs goals in Padas Village and Bonyokan Village by knowing the level of the understanding of micro business actors is the same as that of village and private stakeholders in realizing the targets on the criteria for goal 8 SDGs. In this study, researchers based on institutional theory with a qualitative and exploratory research method that used the 17 criteria of SDGsgoal 8 as a research basis. The unit of analysis is micro business actors, village stakeholders and private stakeholders. The results of the research show that SDGs Goal 8 has not been socialized effectively, both village stakeholders, micro business actors and private stakeholders. This can be seen from the low understanding of the respondents on the variables and sub-indicators of SDGs Goal 8. The implication of this research is the need to re-socialize the definitions and indicators of each SDGs to local governments, private stakeholders and the general public in order to realize the Goals SDGs by 2030.
Pengaruh Komite Audit, Audit Internal, Dewan Komisaris Independen Terhadap Kinerja Keuangan BUMN Cindy Amelia Putri; Sofie Sofie
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 5 (2023): OKTOBER : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i5.743

Abstract

The purpose of this research is to examine the effect of audit committee, internal audit, and independent board of commissioners variables on financial performance. The analytical method in this study uses a multiple linear regression analysis model using samples from State-Owned Enterprises companies listed on the Indonesia Stock Exchange in 2019-2021 and sampling using a purposive sampling method. The results of this study indicate that the audit committee and independent board of commissioners have no effect on financial performance, and internal audit has a positive effect on financial performance.
Pengaruh Teknologi Informasi, Pengendalian Internal, Whistleblowing System, Dan Anti-Fraud Awareness Terhadap Pencegahan Fraud (Studi Kasus Pada PT. Hexa Daya Solusi) Gishella Avillia Wiguna; Sofie Sofie
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 5 (2023): OKTOBER : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i5.796

Abstract

This study aims to examine the influence of information technology, internal controls, whistleblowing systems, and anti-fraud awareness on fraud prevention at PT. Hexa Daya Solusi. This research was conducted using quantitative methods. The data used in this research is primary data. The population used in this study are employees who use Accurate Online at PT. Hexa Daya Solusi in 2023. A total of 30 respondents were selected using the purposive sampling method. The analysis technique in this study is multiple linear regression analysis. The results of the hypothesis testing in this study indicate that information technology and the whistleblowing system have a positive and significant influence on fraud prevention. Meanwhile, internal control and anti-fraud awareness has a negative and insignificant effect on fraud prevention.
Pengaruh Penerapan Green Accounting, Struktur Modal, dan Akuntansi Lingkungan Terhadap Kinerja Perusahaan Pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tahun 2019-2022 Nayla Valeska; Sofie Sofie
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4671

Abstract

This research examines and analyzes the application of green accounting, capital structure and environmental accounting to company performance in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The data analysis technique used in this research is multiple linear analysis and green accounting measurement using the formula for environmental costs divided by net profit. This research uses a quantitative type of research, which emphasizes the analysis of numerical data (numbers) using statistical methods with the SPSS 25 application. The results of this research show that green accounting has no significant effect on company performance, capital structure has no effect, and environmental accounting has an effect on company performance.
Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan pada Perusahaan Industri Manufaktur Septiyana Flowerencya; Sofie Sofie
As-Syirkah: Islamic Economic & Financial Journal Vol 3 No 3 (2024): As-Syirkah: Islamic Economic & Financial JournalĀ 
Publisher : Ikatan Da'i Indonesia (IKADI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/syirkah.v3i3.335

Abstract

The study entitled "The Influence of the Quality of Human Resource, Utilization of Information Technology and Internal Control Systems on the Quality of Financial Reports in Manufacturing Industry Companies" aims to determine the effect of the quality of human resources, utilization of information technology and internal control systems on the quality of financial reports in manufacturing companies located in DKI Jakarta. The approach used in this research is a quantitative approach. The type of data used in this research is primary data. Questionnaires were delivered to 110 employees of manufacturing industry companies who work in the fields of accounting, finance and audit. A total of 110 questionnaires were again filled in completely and appropriately so they could be processed. The data collected was processed using the SPSS software program. The quality of the data collected was measured using validity and reliability tests. Meanwhile, for the classical assumption test, the normality test is used. The statistical methods used to test the hypothesis are the T test, multiple linear regression analysis, and the F test. The results of the research show that the quality of human resources, use of information technology and internal control systems have a positive influence on the quality of financial reports.