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All Journal Jurnal Ekonomi Trisakti JURNAL ABDIKARYASAKTI Jurnal Akuntansi Trisakti JURNAL ABDI MASYARAKAT INDONESIA (JAMIN)
Sofie Sofie
Fakultas Ekonomi dan Bisnis Universitas Trisakti
Earth & Planetary Sciences Economics, Econometrics & Finance Energy Engineering Environmental Science Other

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AKUNTANSI SEDERHANA BAGI PERUSAHAAN KECIL OLAHAN LELE ALUMNI SEKOLAH KEWIRAUSAHAAN BINA AMANAH CORDOVA Etty Murwaningsari; Deni Darmawati; Sofie Sofie; Sistya Rachmawati
JURNAL ABDIKARYASAKTI Vol. 2 No. 2 (2022): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (289.607 KB) | DOI: 10.25105/ja.v2i2.8915

Abstract

Abstrak Tujuan Pelaksanaan kegiatan PKM membantu pemilik usaha kecil olahan lele untuk memberikan pengetahuan dan pemahaman konsep akuntansi sederhana. Pokok bahasan dalam kegiatan PKM meliputi : 1. Pemahan siklus akuntansi 2. Pendampingan praktik klasifikasi transaksi, membuat catatan kas, membuat jurnal transaksi,3. Kegiatan PKM ini diprogramkan sebagai kegiatan yang berkelanjutan, sehingga pada akhir pendampingan diharapkan peserta akan mampu memahami tentang konsep serta mampu melakukan praktik akuntansi sederhana dalam pencatatan keuangan usahanya. Metode yang digunakan dalam pelaksanan PKM adalah penyuluhan, pelatihan dan diusulkan untuk pendampingan melalui presentasi materi oleh tim pengabdian masyarakat. Dilakukan diskusi dengan peserta dengan dipandu oleh moderator secara hybrid tatap muka langsung dan melaluli zoom. Umpan balik dilakukan dengan kuesioner.. Hasil evaluasi pelaksanaan PKM baik pada saat tatap muka dan melalui kuesioner menunjukan bahwa peserta PKM menyatakan puas dengan kegiatan, dan tujuan PKM tercapai dimana peserta merasa Akuntansi sederhana. Dan peserta PKM mampu menerapkan praktik mengklasifikasi transaksi, membuat jurnal, serta membuat catatan kas. Kata kunci: Akuntansi Sederhana, Siklus Akuntansi, Jurnal Pencatatan, Catatan Kas
PENDAMPINGAN PENGELOLAAN KEUANGAN DAN PENYUSUNAN LAPORAN KEUANGAN SEKOLAH BAGI PEMILIK SEKOLAH DAN PENGELOLA KEUANGAN SEKOLAH DI WILAYAH BOGOR Etty Murwaningsari; Sofie Sofie; Sistya Rachmawati; Fatik Rahayu
JURNAL ABDIKARYASAKTI Vol. 1 No. 1 (2021): April
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.642 KB) | DOI: 10.25105/ja.v1i1.8938

Abstract

Abstract:This community service activity aims to help school owners and managements to get competences in preparing Financial Statement regarding to Accounting Standards for Non Profit Entity (PSAK 45/ISAK 35). The subject discussed in this community service activity are: 1. Basic knowledge of Financial Statement for Non Profit Entity, 2. The Accounting Cycle Concept that consist of journalization, posting to general legder, preparing trial balance, adjusting entries concept, and adjusted trial balance. 3. Basic concept of preparing Financial Statements including activity statement, statement of financial position, and cash flow statement. 4. Practise for identifying transaction, preparing cash journal, posting to general ledger, and preparing trial balance. 5. This community service activity is a suistanable training program, with objective to give the participants competences in preparing Financial Statements of their school at the end of the program. Methods used in this community service activity are counseling, training, and mentoring presented by community service activity team. Discussion sessions with participants guided by the mentor and held in Zoom Meeting. Questionnaire in Google Form platform is used to gather feedback from participants. The evaluation results for this community service activity, both during the session and through questionnaire, shows that participants are satisfied with the program and the purpose of this community service activity is achieved where participants got the benefits in knowledge, understanding, and skills related to Financial Management and Financial Statements in school. Also, participants are able to apply transaction identification, journalized, prepared general ledger and trial balance.
PENGARUH SKEPTISME PROFESIONAL, INDEPENDENSI, DAN TEKANAN WAKTU TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN Sofie Sofie; Nanda Afriandi Nugroho
Jurnal Akuntansi Trisakti Vol. 5 No. 1 (2018): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.57 KB) | DOI: 10.25105/jat.v5i1.4844

Abstract

This study aims to determine the effect of professional skepticism, independence, and time pressure on the ability of auditors to detect fraud. Subjects in this study are auditors who work in Public Accounting Firm in DKI Jakarta. In this study, a sample of 103 respondents was chosen by convenience sampling method. A total of 103 questionnaires were given then 103 questionnaires were returned and there were 100 questionnaires that could be used and checked using multiple linear regression models, while there were 3 questionnaires that could not be used because there was no answer. Analyzer used in this research is SPSS 22. The results of auditor skepticism and independence have a significant positive effect on auditor fraud detection ability. Time pressure affects the fraud detection ability significantly negatively.
PENGARUH GOOD CORPORATE GOVERNANCE, CAPITAL INTENSITY RATIO, LEVERAGE, DAN FINANCIAL DISTRESS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI TAHUN 2013-2017 Ruth Rogate Octaviani; Sofie Sofie
Jurnal Akuntansi Trisakti Vol. 5 No. 2 (2018): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.879 KB) | DOI: 10.25105/jat.v5i2.4848

Abstract

This study is aimed to examine the effect of good corporate governance, capital intensity ratio, leverage and financial distress on tax aggressiveness. Using samples from mining sectors listed on the Indonesia Stock Exchange in period 2013-2017, the data will be examined with random effect approach method. The results of this study good corporate governance of the managerial ownership and institutional ownership not effect on tax aggressiveness, meanwhile independent commissioners affect positive significantly on tax aggressiveness. While from capital intensity ratio which affect positive significantly on tax aggressiveness. In addition, leverage affect negative significantly on tax aggressiveness and financial distress variable, does not effect on tax aggressivess.
PENGARUH LEVERAGE, PROFITABILITAS, TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN PADA PERATAAN LABA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2015 Orisa Paramiga Ladistra; Sofie Sofie
Jurnal Akuntansi Trisakti Vol. 4 No. 1 (2017): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.42 KB) | DOI: 10.25105/jat.v4i1.5019

Abstract

The purpose of This study was to analyze the effect of Financial Leverage, Profitability, Governance and Characteristics of the company on income smoothing. Analyze these things in a company should be done because it will be very important and will greatly affect the financial infranstructure and corporate governance it self. Therefore this study is very important, once carried out as a performance assessment of the company concered. The Sampel for this sudy we used data from the 52 companies listed in Indonesia Stock Exchange period 2013 until 2015. This research uses secondary data from the companies that we make samples for this study. In this study, the sampling is the purposive sampling method. The analysis for the hypothesis in thisstudy is multiple regression analysis with the software SPSS 20. The results of this study indicate that the variable Financial Leverage and Profitability have significant influence on income smoothing. Variable governance in the proxy to the board of directors, audit committees, institutional ownership doesn’t have significant effect on income smoothing. Variable characteristics doesn’t have significant effect on income smoothing.
PERAN PERGURAN TINGGI : MENINGKATKAN KOMPETENSI PENGELOLA KOPERASI MELALUI COMPETENCY BASED TRAINING R. Rosiyana Dewi; Hexana Sri Lastanti; Sofie Sofie; Murtanto Murtanto
Jurnal Abdi Masyarakat Indonesia (JAMIN) Vol 1 No 2 (2019): JURNAL ABDI MASYARAKAT INDONESIA (JAMIN)
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2400.869 KB) | DOI: 10.25105/jamin.v1i2.5859

Abstract

Cooperatives is a business activity has many benefits for the welfare of the community, especially its members, and can indirectly improve the nation's economy. Accounting records and tax calculations are required so that the financial information they convey can be used in decision making. Community Service (Pengabdian Kepada Masyarakat) conducted by Trisakti University's Faculty of Economics and Business in collaboration with the PusKop KWU Army (AD) which was held for 4 days at the Campus F FEB of Trisakti University, on 27-30 August 2018, with 46 participants. Activities in the form of competency-based training include 7 units material of junior accounting technician competencies, namely professional practice in work, occupational health and safety, journal entry processing, general ledger processing, financial reporting, and computerized accounting. It also provided material on taxation. The results of this activity are very helpful for management and employees of cooperatives in presenting quality cooperative financial reports as a form of accountability of cooperative managers to their members. The results of this competency-based training received very good ratings from participants of this competency-based training.
PENGARUH CASH HOLDING, INCOME TAX DAN KUALITAS AUDIT TERHADAP PRAKTIK PERATAAN LABA PADA PERUSAHAAN INFRASTRUKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2021 Diliana Dwi Wulan Septyorini; Sofie Sofie
Jurnal Ekonomi Trisakti Vol. 2 No. 2 (2022): Oktober
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v2i2.14997

Abstract

Penelitian ini bertujuan guna mengetahui pengaruh cash holding, income tax dan kualitas audit terhadap praktik perataan laba. Data didapat melaui web bursa efek Indonesia populasi dan sampel yaitu sebanyak 147 sampel dari data perusahaan sektor infrastruktur yang terdaftar di BEI tahun 2019 sampai tahun 2021 dan sampel penelitian ini menggunakan purposive sampling. Hasil dari pengujian hipotesis penelitian ini adalah cash holding memiliki pengaruh positif signifikan dan kualitas audit memiliki pengaruh negatif signifikan terhadap praktik perataan laba. Sedangkan income tax dinyatakan tidak berpengaruh terhadap praktik perataan laba.
Co-Authors Deni Darmawati Diliana Dwi Wulan Septyorini Etty Murwaningsari Etty Murwaningsari Fatik Rahayu Hexana Sri Lastanti Murtanto Murtanto Nanda Afriandi Nugroho Orisa Paramiga Ladistra R. Rosiyana Dewi Ruth Rogate Octaviani Sistya Rachmawati Sistya Rachmawati