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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Ilmiah Wahana Akuntansi AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Karinov Transekonomika : Akuntansi, Bisnis dan Keuangan Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Business and Investment Review Jurnal Akuntansi, Perpajakan dan Auditing
Tri Hesti Utaminingtyas, Tri Hesti
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Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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FACTORS THAT INFLUENCE BEHAVIORAL INTENTION TO USE ACCURATE APPLICATIONS WITH THE UNIFIED THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY MODEL IN STUDENTS OF THE FACULTY OF ECONOMICS, JAKARTA STATE UNIVERSITY Tahfidz, Muhamad; Utaminingtyas, Tri Hesti; Sumiati, Ati
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i2.1054

Abstract

This research aims to determine the influence of performance expectancy, effort expectancy, and social influence on behavioral intention regarding the use of accuracy among students at the Faculty of Economics, Jakarta State University. Using quantitative research methods and the samples used were 115 samples. Taken using the purposive sampling method with the category of active students of Accounting Education, Jakarta State University, Class 2020-2022, and have used accurate in the last 1 (one) year. This research uses multiple regression analysis techniques with a hypothesis test consisting of the t test. The results obtained in this research are (1) There is an influence between performance expectancy and behavioral intention in Accounting Education students at Jakarta State University. (2) There is an influence between effort expectancy and behavioral intention in Accounting Education students at Jakarta State University. (3) There is an influence between social influence on behavioral intention in Accounting Education students at Jakarta State University. Based on this research, accurate can be an alternative in learning for financial and accounting data processing because it is easy to understand and helps in the accounting recording process supported by the availability of facilities and infrastructure for accurate learning.
Peningkatan Pemahaman Guru-Guru SMK melalui Pelatihan Akuntansi Pemerintah Guna Menyiapkan SDM Instansi Pemerintah Anggraini, Ratna; Hasanah, Nuramalia; Fauzi, Ahmad; Utaminingtyas, Tri Hesti
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 2 No 2 (2018): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ Indexed)
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.162 KB) | DOI: 10.21009/JPMM.002.2.11

Abstract

The development of the implementation of financial accountability in government institutions, demands an increase in the number of human resources as executors of activities. Vocational secondary schools are government institutions that produce human resources that are ready to use are required to help fulfill these resources. Correspondingly, the government established a government accounting curriculum in vocational high schools in 2018. However, the constraints faced by vocational teachers in the accounting field, many still do not understand policy changes in government accounting, even though they are required to be able to teach government accounting subjects in the class. Responding to this, Jakarta State University as an educational institution is obliged to carry out community service to conduct training activities for vocational teachers in East Jakarta in an effort to increase the capacity to prepare government institutions for the government.
The Pengaruh Independensi, Self-Efficacy, dan Tekanan Ketaatan terhadap Audit Judgement dengan Kompleksitas Tugas sebagai Variabel Moderasi Fitriana, Jihan; Gurendrawati, Etty; Utaminingtyas, Tri Hesti
Jurnal Wahana Akuntansi Vol 18 No 1 (2023): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi dan LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/wahana.18.011

Abstract

Tujuan dari penelitian ini adalah menganalisis pengaruh dari independensi, self-efficacy, dan tekanan ketaatan terhadap audit judgement dengan kompleksitas tugas sebagai variabel moderasi. Penelitian ini menggunakan data primer dengan sampel auditor pada Auditorat Utama Keuangan Negara 1 (AKN 1) pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Penelitian ini menentukan sampel dengan menggunakan metode purposive sampling. Pengujian hipotesis yang dilakukan dalam penelitian ini menggunakan metode analisis regresi linear berganda dan analisis regresi moderasi (Moderated Regression Analysis) dengan program SPSS 25. Berdasarkan hasil dari analisis dapat disimpulkan bahwa independensi, self-efficacy, dan tekanan ketaatan berpengaruh signifikan terhadap audit judgement. Hasil penelitian juga menunjukkan bahwa kompleksitas tugas tidak mampu memoderasi pengaruh independensi, self-efficacy, dan tekanan ketaatan terhadap audit judgement.
Fenomena kepatuhan pajak sistem self assessment selama pandemi COVID-19 di UPPPD Kecamatan Taman Sari Abrori, Mochamad Ali; Utaminingtyas, Tri Hesti; Zakaria, Adam
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1070

Abstract

The implementation of Large-Scale Social Restrictions as known as PSBB by the Central Government and the Provincial Government of DKI Jakarta during the Covid-19 Pandemic finally brought a very bad risk, especially the entertainment industry in Jakarta. This study aims to find out how the attitude of the tax authorities in collecting entertainment taxes during the Covid-19 pandemic. The location of the research was carried out at the Regional Tax Collection Service Unit, Taman Sari District. This research is a qualitative research using a phenomenological approach. The phenomenological approach was chosen to find out the experience and point of view of the tax authorities in dealing with the entertainment industry organizers. The results show that the persuasive approach is one of the alternative efforts in maximizing tax revenue with a self-assessment system such as the entertainment tax during the Covid-19 pandemic. In addition, tax policies in the form of stimulus such as relaxation of payments and reduction of tax sanctions are also needed so that taxpayers are willing to pay taxes due and tax arrears.
Enhancing Quantity and Quality Academic Papers through Collaborative Training Between Universitas Negeri Jakarta and Universitas Malaysia Sabah Suherman, Suherman; Wibowo, Agus; Respat, Dwi Kismayanti; Utaminingtyas, Tri Hesti; Zairin, Gentiga Muhammad; Karyaningsih, Rr. Ponco Dewi; Gurendrawati, Etty; Sang, Lim Thien
Jurnal KARINOV Vol 6, No 3 (2023): September
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v6i3p165-169

Abstract

Publikasi merupakan salah satu upaya untuk meningkatkan daya saing perguruan tinggi. Daya saing perguruan tinggi dapat dilihat dari jumlah publikasi ilmiah yang dihasilkan. Semakin produktif perguruan tinggi menghasilkan publikasi ilmiah, maka daya saingnya akan semakin tinggi. Kegiatan PKM ini merupakan salah satu tugas Tri Dharma dimana dosen dapat mengeksplor diri dan bersosialisasi dengan masyarakat. Kegiatan PKM bertujuan menambah pengetahuan dan pemahaman dosen tentang publikasi di jurnal internasional bereputasi. Kegiatan pelatihan ini dilaksanakan oleh Fakultas Ekonomi Universitas Negeri Jakarta (FEUNJ), dan Fakultas Bisnis, Ekonomi, dan Akuntansi Universiti Malaysia Sabah (FBEA UMS). Peserta kegiatan ini adalah dosen FEUNJ dan FBEA UMS. Hasil kegiatan ini menunjukkan peningkatan pengetahuan dan keterampilan para peserta pelatihan dalam menghasilkan artikel berkualitas internasional. Tulisanl ini dapat melengkapi literature yang sudah ada khususnya terkait dengan PKM kolaborasi internasional.. Kata kunci—Pelatihan penulisan artikel, Jurnal internasional bereputasi, Pengabdian kepdaa masyarakat Abstract Publication is one of the efforts to increase the competitiveness of higher education institutions. The competitiveness of tertiary institutions can be seen from the number of scientific publications produced. The more productive universities produce scientific publications, the higher their competitiveness. This community services activity is one of the Tri Dharma tasks where lecturers can explore themselves and socialize with the community. Community service activities aim to increase lecturers’ knowledge and understanding of publications in reputable international journals. This training activity was carried out by the Faculty of Economics, Universitas Negeri Jakarta (FEUNJ), and the Faculty of Business, Economics, and Accounting, Universiti Malaysia Sabah (FBEA UMS). The participants in this activity were lecturers at FEUNJ and FBEA UMS. The results of this activity show an increase in the knowledge and skills of the trainees in producing international-quality articles. This paper can complement the existing literature, especially related to international collaborative community services. Keywords—Training of article writing, International reputable journal, Community services activity.
PENGARUH KARAKTERISTIK PERUSAHAAN, LEVERAGE, DAN OPINI AUDIT TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR MANUFAKTUR SELAMA MASA PANDEMI Irham, Musa Fahmuddin; Zakaria, Adam; Utaminingtyas, Tri Hesti
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 3 (2023): May 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i3.440

Abstract

This study aims to examine the influence of firm characteristics, leverage, and audit opinion on profitability in the manufacturing sub-sector companies during the pandemic period listed on the Indonesia Stock Exchange. The sample selection technique employed purposive sampling using a quantitative approach with secondary data obtained from financial reports of manufacturing sub-sector companies listed on the Indonesia Stock Exchange during the 2020-2021 period. The data analysis technique used to test the hypotheses was regression analysis. The results of this study indicate that: (1) Firm characteristics, measured by company size and age, have a positive influence on profitability. (2) Leverage, measured by the debt-to-equity ratio, has a positive influence on profitability. (3) Audit opinion has a negative influence on profitability. Suggestions for future research include expanding the scope of the study by using data from a longer period or extending the research to companies outside the manufacturing sub-sector
Effect of financial performance and disclosure of carbon emissions on Environmental Performance with Good Corporate Governance as a moderation variable Viulina, Audira Eri; Utaminingtyas, Tri Hesti; Ulupui, I Gusti Ketut Agung
Business and Investment Review Vol. 1 No. 4 (2023)
Publisher : CV. Lenggogeni Data Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61292/birev.v1i4.39

Abstract

This study aims to examine the effect of financial performance and carbon emissions disclosure on environmental performance, and to examine the role of good corporate governance in moderating this relationship. This study uses quantitative methods with secondary data in the form of annual reports of non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. The sample was determined using purposive sampling method and produced 132 samples. The results of this study indicate that financial performance has a positive and significant effect on environmental performance, and disclosure of carbon emissions has a positive and significant effect on environmental performance. However, good corporate governance cannot moderate the relationship between financial performance and carbon emission disclosure on environmental performance.  
The Influence of Net Profit Margin, Dividend Payout Ratio, and Total Asset Turnover on Sharia Share Prices in Jakarta Islamic Index Mustafa, Ahmad Wildan Adiansyah; Purwohedi, Unggul; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 1 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0301.10

Abstract

This study was conducted to determine whether there is an effect of using the ratio of NPM, TATO, and DPR on Sharia Stock Prices in the Jakarta Islamic Index during the 2016 – 2019 period with or without the control variable of industry type. The use of this variable aims to describe the condition of the company fundamentally that can affect the price of sharia shares in JII. The type of industry used as the control variable uses the dummy variable method on sharia stock prices in the Jakarta Islamic Index (JII) for the 2016-2019 period. The research method used in this study is quantitative. The selection of research samples using the purposive sampling technique. The results of this study are the net profit margin has no effect on stock prices with or without industrial type control variables, and the dividend payout ratio has no effect on stock prices with or without industrial type control variables. total asset turnover has a positive effect on stock prices with or without industrial type control variables.
Pengaruh Self Efficacy, Pertimbangan Pasar Kerja, dan Pengetahuan Perpajakan Terhadap Minat Memilih Karir Konsultan Pajak Pada Mahasiswa Akuntansi Universitas Negeri Jakarta Rahmawati, Dwi; Pahala, Indra; Utaminingtyas, Tri Hesti
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.13

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh self efficacy, pertimbangan pasar kerja, dan pengetahuan perpajakan terhadap minat berkarier mahasiswa Akuntansi Universitas Negeri Jakarta sebagai konsultan pajak. Pada penelitian ini sumber data yang digunakan adalah data primer, mahasiswa Akuntansi Universitas Negeri Jakarta akan mengisi kuesioner menggunakan Google Form. Analisis data pada penelitian ini menggunakan model analisis regresi linear berganda. Hasil peneltian menunjukkan bahwa self efficacy dan pertimbangan pasar kerja memiliki pengaruh terhadap minat mahasiswa Akuntansi untuk berkarier sebagai konsultan pajak. Sementara pengetahuan perpajakan tidak berpengaruh terhadap minat mahasiswa Akuntansi untuk berkarier sebagai konsultan pajak.
Analisis Pengaruh Financial Distress, Debt Default, dan Profitabilitas Terhadap Opini Audit Going Concern Sugiharto, Ganang Ayom; Utaminingtyas, Tri Hesti; Handarini, Dwi
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 2 (2022): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0302.14

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial distress, debt default, dan profitabilitas terhadap opini audit going concern. Variabel independen dalam penelitian ini adalah financial distress, debt default, dan profitabilitas serta variabel dependen dalam penelitian ini adalah opini audit going concern. Penelitian ini menggunakan data sekunder, yaitu laporan keuangan perusahaan sektor industri pada tahun 2019-2021 yang telah diaudit. Sampel dipilih berdasarkan kriteria yang telah ditetapkan oleh menggunakan metode purposive sampling dan mendapatkan jumlah sampel sebanyak 126 data dari 42 perusahaan yang memenuhi kriteria. Penelitian ini menggunakan metode analisis regresi logistik. Hasil penelitian ini membuktikan bahwa Financial Distress berpengaruh positif signifikan terhadap Opini Audit Going Concern sedangkan variabel Debt Default dan Profitabilitas tidak berpengaruh signifikan terhadap Opini Audit Going Concern.
Co-Authors Abrori, Mochamad Ali Adi, Rahadiyan Harris Affandy, Muhammad Agus Wibowo Amelia, Adien Ariangga, Damal ATI SUMIATI, ATI Ava Indriani Delvechio, Vieri Dwi Handarini, Dwi DWI RAHMAWATI Erlitasari, Tyas Etty Gurendrawati, Etty Faisal, Alif Fauzhiah, Silvia Nur Fauzi Ahmad Muda Fitriana, Jihan Frijunita, Syafira I Gusti Ketut Agung Ulupui Indra Pahala Irham, Musa Fahmuddin Karyaningsih, RR. Ponco Dewi Khairunnisa, Hera Marhan, Fahrul Muhammad Nur Adli Mustafa, Ahmad Wildan Adiansyah Nugraha, Dicky Bachtiar Nuramalia Hasanah Panindha, An Nissa Petrolis Nusa Perdana, Petrolis Nusa Purwohedi, Unggul Ratna Anggraini Respat, Dwi Kismayanti Respati, Dwi Kismayanti Sang, Lim Thien Sugiharto, Ganang Ayom Suherman, Suherman Tahfidz, Muhamad Viulina, Audira Eri Zairin, Gentiga Muhammad Zakaria, Adam