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ANALISIS CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI PERWUJUDAN GREEN ACCOUNTING (Studi Pada Perusahaan Dengan Peringkat Emas, Hijau dan Biru Berdasarkan Data PROPER) Puspita, Dyah Aruning; Murtiningtyas, Triana
DINAMIKA DOTCOM DINAMIKA DOTCOM Vol 5 No 1 TAHUN 2014
Publisher : DINAMIKA DOTCOM

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Abstract

The purpose of this study was to determine the extent to which companies that have the gold, green and blue in a report based on data PROPER activities undertaken as a manifestation of CSR in their annual reports (both financial and non-financial). In addition, to determine the application of CSR reporting costs incurred by companies rated gold, green and blue that reflects green accounting. Researchers took a sample twentieth firms from data released by the PROPER. Because this program is intended to encourage companies to adhere to environmental regulations through the principles of sustainable development in the process of production and services with an environmental management system, 3R, energy efficiency, resource conservation da ethical business conduct and responsibility toward society. Green accounting is an accounting environment describes an attempt to combine the environmental benefits and costs into economic decision making. The results showed that  the twentieth companies were sampled in the study based on data reported PROPER still quite diverse social activities. Some are included in the notes to the financial statements are included in general and administrative expenses and reporting into the account "repairs and maintenance" account "other" account or log in "public relations" But there is also considerable detail in the reporting of social activities and environment in each assessment component PROPER explanation. Still reporting version of the diversity of their respective companies strongly agree with the author of previous researchers that the importance of efforts to improve the implementation of environmental accounting in which the involvement of the Indonesian Institute of Accountants (IAI) to develop guidelines for Sustainability Reporting and requires the application of existing reporting guidelines so that the objectives of the Green Accounting will be realized. Keywords: Corporate Social Responsibility (CSR), Sustainability Report, Green Accounting
Analisis Pajak, Tunneling Incentive, dan Mekanisme Bonus Terhadap Keputusan Transfer Pricing Isabella Yora Cristina; Triana Murtiningtyas
Adbis: Jurnal Administrasi dan Bisnis Vol 15, No 1 (2021): JURNAL ADMINISTRASI DAN BISNIS 2021
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/j-adbis.v15i1.107

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh pajak, tunneling incentive, dan mekanisme bonus terhadap keputusan transfer pricing. Variabel independen yang digunakan dalam penelitian ini ada 3 yaitu pajak (X1), tunneling incentive (X2), dan mekanisme bonus (X3). Variabel dependen dalam penelitian ini adalah transfer pricing (Y). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2016-2019, dengan total populasi sebanyak 169 perusahaan. Metode penentuan sampel dengan menggunakan purposive sampling dan diperoleh sampel sebanyak 11 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder yaitu berupa laporan keuangan tahunan yang didapat melalui website resmi Bursa Efek Indonesia. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan bantuan SPSS. Hasil penelitian ini menunjukkan bahwa pajak tidak berpengaruh terhadap keputusan transfer pricing, tunneling incentive tidak berpengaruh terhadap keputusan transfer pricing, dan mekanisme bonus berpengaruh terhadap keputusan transfer pricing.
PEMBINAAN DAN PENDAMPINGAN KAMPOENG KAJOE TANGAN HERITAGE MALANG Dwi Nita Aryani; Nunung Nurastuti Utami; Setyawan Setyawan; Ali Lating; Triana Murtiningtyas
Jurnal Pengabdian Kepada Masyarakat (J-ABDIMAS) Vol 7 No 1 (2020): JURNAL PENGABDIAN KEPADA MASYARAKAT 2020
Publisher : Publisher UPT P2M Politeknik Negeri Malang

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Abstract

Village in the Kauman area, Kec. Klojen, Malang City, is known as Kampoeng Kajoe Tangan (KJT) heritage because it has many ancient and unique buildings, but currently it is not widely known to the public. The KJT must be managed by a solid team of administrators in order to provide added value to the village and its citizens. Visits and interviews with the management team were carried out to see the atmosphere of the village in the past and to find out the role of the management team. So far, the division of tasks and responsibilities within the team has become a problem, resulting in overlapping, resulting in ineffective implementation of plans and activities. Lack of promotion because it does not have a marketing department causes less exposure of buildings that can be visited. Making job descriptions and adding a marketing section, encourages more effective work, more attractive promotions so that they can be better known and attract the public
Upaya Ekspansi Usaha Kecil Kuliner Khas Jawa Timur Melalui Pola Bisnis Waralaba Rini Maryuni; Gatot Sujono; Triana Murtiningtyas
Jurnal ABM Mengabdi Vol 1 (2014): Desember
Publisher : STIE Malangkucecwara

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Abstract

Fakta menunjukkan bahwa kelompok usaha kecil merupakan pelaku ekonomi yang terbukti dapat survive bahkan banyak yang justru berkembang di tengah krisis multidemensial sejak tahun 1998. Cara terbaik adalah dengan bertindak selaku terwaralaba (franchisee) dari usaha para pemilik restoran (franchisor) yang terbukti telah mapan. Bakso Mercon Cak Kar & Tahu Campur Cak Uri Kumis berlokasi di Singosari yang beroperasi sejak tahun 1992 telah membuktikan sebagai usaha yang menguntungkan (proven business) dengan pertumbuhan volume penjualan yang sangat mengesankan. Berdasarkan kinerja yang mengesankan ini, kedua usaha kuliner tersebut berpotensi dikembangkan dengan jalan ekspansi ke daerah lain.Namun sayang, hal ini tidak dapat di lakukan karena memerlukan modal besar dan sistem manejemen serta finansial moderen yang tidak dimiliki oleh kedua pengusaha tersebut. Oleh karena itu, pengabdian kepada masyarakat ini bertujuan membantu penataan manajemen dan finansial kedua pengusaha tersebut agar mampu berekspansi melalui pola walaba (franchising), yakni melibatkan orang lain sebagai investor.
Usaha Mikro Pembuat Krupuk Mbothe, Emping Belinjo dan Krupuk Puli Sehat Desa Kedungsalam Kecamatan Donomulyo Kabupaten Malang Sri Indrawati; Triana Murtiningtyas
Jurnal ABM Mengabdi Vol 3 (2016): Desember
Publisher : STIE Malangkucecwara

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Abstract

Both partners are producing belinjo chips, crackers and chips pulleys mbothe healthy without borax. Raw materials that were encountered in the community rather than sell as raw material because it will give them more profits. The process used in production partners was very simple tools so produced little production capacity and partners can not reach all demands, especially during religious holidays. Likewise tool used for packing still use candles. Regional marketing of these products already covers almost all the areas in East Java. This is supported by the dean partner location with the beach resort Ngliyep. Management of the business partners using simple management pattern, since no complete records pertaining to the entry and exit of money in the production process so that unknown net profit gained real partners. The author hopes that this IbM program impact the development of micro-enterprises is that it can create greater employment for the local population in order to reduce poverty that many encounter in the area.
PENERAPAN VIDEO EDITING BERBASIS SMARTPHONE UNTUK MENGAKSELERASI PROMOSI PRODUK UNGGULAN KAMPOENG KAJOETANGAN HERITAGE Dwi Nita Aryani; Sugeng Hariadi; Fera Tjahjani; Imama Zuchroh; Ali Lating; Triana Murtiningtyas; Kadarusman Kadarusman; Bunyamin Bunyamin; Siti Munfaqiroh; Nunung Nurastuti Utami
INSPIRASI : JURNAL ILMU-ILMU SOSIAL Vol 19, No 1 (2022)
Publisher : STKIP PGRI TULUNGAGUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/insp.v19i1.3073

Abstract

Pelaku usaha Kampoeng Kajoetangan Heritage memproduksi dan memasarkan produk unggulannya, dalam mempromosikan produk nya para pelaku usaha mempunyai kendala keterbatasan kemampuan dalam membuat media promosi yang menarik, mereka belum memiliki kemampuan yang bagus untuk memanfaatkan media digital seperti video. Media video ini merupakan tehnik yang strategis untuk menarik minat konsumen karena video merupakan media yang cocok di era digital ini, konsumen dapat melihat dengan bagus secara virtual dan imajinasi produk maupun jasa yang ditawarkan pelaku usaha. Hal ini membutuhkan upaya peningkatan kemampuan skill dalam melakukan editing video. Metode yang digunakan dalam pengabdian masyarakat dalam pelatihan editing vidio berbasis smartphone ini adalah metode ceramah dan praktek. Pelatihan ini dihadiri 20 peserta pelaku usaha produk unggulan Kampoeng Kajoetangan Heritage. Hasil dari kegiatan ini adalah pelaku usaha antusias dan semangat dalam berpraktek melakukan editing video, yang merupakan upaya untuk meningkatkan promosi produk mereka dengan harapan penjualan produk akan meningkat
Analisis Pengaruh Dimensi Kualitas Jasa terhadap Kepuasan Pelanggan Perpustakaan Kota Malang Didik Priyo Sugiharto; Triana Murtiningtyas
Akutansi Bisnis & Manajemen ( ABM ) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

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Abstract

This study was conducted to determine the relationship and the influence of the dimensions of quality of services which include tangible, Reliability, Responsiveness, Assurance, and Emphaty to customer satisfaction in using library services Malang to determine the dimensions of service quality which one has the most dominant influence on customer satisfaction in using library services Malang. Each library can maintain its existence if it can carry out its role. Generally speaking roles - roles that can be done is be a medium between users of the collection as a source of information knowledge, be institutions and cultural interest in the development of reading and generating awareness of the importance of lifelong learning. Develop communication between the user and or with the organizers so as to create collaboration, sharing of knowledge and other scientific communications and also as a motivator, mediator and facilitator for users in search, utilize and develop knowledge and experience. Also acts as an agent of change, development and human culture. According to the city library functions required to deliver high quality service services are services that can meet the needs and expectations of library users, so as to meet users' satisfaction by providing a variety of resources. Information needed both to improve the knowledge for purposes of study, as well as to help solve the problems that are in the face it.
PENGARUH STRUKTUR KEPEMILIKAN, PAJAK DAN NILAI TUKAR DALAM PENGAMBILAN KEPUTUSAN TRANSFER PRICING (METODE DUMMY) Moh. Syadeli; Lidia Andiani; Triana Murtiningtyas
Jurnal Manajemen Dirgantara Vol 15 No 1 (2022): Jurnal Manajemen Dirgantara, Juli 2022
Publisher : Sekolah Tinggi Teknologi Kedirgantaraan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.627 KB) | DOI: 10.56521/manajemen-dirgantara.v15i1.579

Abstract

Secara umum, penelitian ini bertujuan untuk mengetahui praktek transfer pricing dalam perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) pada tahun 2017-2019. Secara spesifik, penelitian ini bertujuan menguji pengaruh pajak, struktur kepemilikan, dan nilai tukar terhadap transfer pricing. Penelitian dilakukan terhadap 73 perusahaan manufaktur selama 3 tahun (2017-2019) dan jumlah pengamatan sebesar 219 kasus. Pengukuran transfer pricing menggunakan dummy. Hasil penelitian menunjukkan bahwa pajak berpengaruh positif dan signifikan dalam pengambilan keputusan transfer pricing pada perusahaan manufaktur. Struktur kepemilikan berpengaruh negatif dan signifikan dalam pengambilan keputusan transfer pricing pada perusahaan manufaktur. Sedangkan nilai tukar berpengaruh negatif dan tidak signifikan dalam pengambilan keputusan transfer pricing pada perusahaan manufaktur.
The The Importance of Division of Tasks and Marketing Division Roles in Kampoeng Kajoe Tangan Heritage Development Dwi Nita Aryani; Kadarusman Kadarusman; Fera Tjahjani; Ali Lating; Triana Murtiningtyas
IJCDE (Indonesian Journal of Community Diversity and Engagement) Vol. 1 No. 2 (2020)
Publisher : LEMBAGA PENELITIAN, PENGABDIAN PADA MASYARAKAT, PENINGKATAN AKTIVITAS INSTRUKSIONAL, PENINGKATAN DAN PENJAMINAN MUTU UNIVERSITAS ISLAM MAJAPAHIT

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Abstract

A rural area located in Kauman, Kec. Klojen, Kota Malang, is known for Kampoeng Kajoe Tangan (KTT) heritage due to the uniquely built old buildings. However, it is not well recognized by other people. The purpose of this service is to assist the KJT management team in distributing the tasks and the responsibilities for each division as well as to emphasize the importance of additional marketing divisions within the organizational structure. The visitations and the interview with the management team were done to observe the village's condition and to investigate its management team's role. The results from the discussions with the KJT team show that the division of tasks and responsibilities within the team has not well-divided yet resulting in an overlap of each division and causing an ineffectiveness in the implementations of plans and activities. The lacking promotion was caused by the marketing division shortage. Creating job descriptions, and adding more marketing divisions, encouraging a more effective and clear work division, especially on how the marketing division plans a continual promotion so that people will recognize the place and attract more visitors. The suggestion is that each division creates an operational work plan that can support the KJT management team's vision.
PENGELOLAAN KAS YANG EFEKTIF DAN MUDAH DI ERA NEW NORMAL BAGI USAHA UMKM KAMPOENG KAJOUTANGAN HERITAGE Dwi Nita Aryani; Sugeng Hariadi; Fera Tjahjani; Imama Zuchroh; Ali Lating; Triana Murtiningtyas; Kadarusman Kadarusman; Setyawan Setyawan; Bunyamin Bunyamin; Siti Munfaqiroh; Nunung Nurastuti Utami
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 7: Desember 2022
Publisher : Bajang Institute

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Abstract

Usaha UMKM di Kampoeng Kajoetangan Heritage Malang saat masa pandemi covid-19 harus bisa bertaahan terutama di era new normal dan harus bisa meningkatkan usahananya, utamanya bisa melaksanakan tertib membuat pembukuan utamanya pengelolaan kas nya secara efektif. Pelaksanaan Pengabdian kepada Masyarakat (PkM) ini diberikan kepada para pelaku UMKM di Kampoeng Kajoetangan Heritage Malang dengan cara memberikan pelatihan bagaimana membuat cashflow (arus kas) dengan mudah dan efektif untuk mengetahui seberapa pemasukan dan pengeluaran yang dibutuhkan dalam usahanya,. Para peserta pelatihan sangat antusias terlihat dari aktifnya bertanya kepada pemateri. Pelaksanaan PkM ini dilaksanakan di kampus STIE Malangkucecwara. Peserta pelatihan terdiri para pelaku UMKM di Kampoeng Kajoetangan Heritage. Hasil PkM menunjukan para peserta semangat dan tertarik untuk melaksanakan pengelolaan kas yang baik dan secara disiplin, yang selanjutnya akan membuat usaha mereka menjadi meningkat dan berkemban.