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Trilogi Accounting & Business Research
Published by Universitas Trilogi
ISSN : 27212025     EISSN : 28299876     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
TABR merupakan jurnal yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Universitas Trilogi. TABR merupakan media komunikasi dan publikasi naskah ilmiah yang memiliki komitmen untuk menyebarkan hasil penelitian, sajian kasus, dan tinjauan pustaka guna memperluas wawasan, memutakhirkan informasi, serta memberi alternatif pemecahan masalah bagi para peneliti, akademisi, dan praktisi di seluruh Indonesia, khususnya di bidang Akuntansi dan Bisnis. TABR diterbitkan dua kali setahun pada bulan Juni dan Desember. TABR menerima artikel baik berupa penelitian kuantitatif maupun kualitatif, baik yang ditulis dalam Bahasa Indonesia maupun Bahasa Inggris. Artikel yang dipublikasikan di TABR sepenuhnya menjadi tanggung jawab penulis dan redaksi dapat mengedit naskah tanpa mengubah substansi artikel. Untuk meningkatkan kualitas publisitas, TABR juga bekerjasama dengan ALJEBI (Aliansi Pengelola Jurnal Berintegritas Indonesia). Topik utama (dan tidak terbatas) dalam TABR adalah: ▪ Akuntansi Keuangan dan Pasar Modal ▪ Akuntansi Manajemen dan Keperilakuan ▪ Sistem Informasi, Pengauditan, dan Etika Profesi ▪ Perpajakan ▪ Akuntansi Syariah ▪ Tata Kelola dan Akuntansi Keberlanjutan ▪ Kecurangan dan Akuntansi Forensik ▪ Akuntansi Sektor Publik ▪ Pendidikan Akuntansi ▪ Manajemen dan Bisnis
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 10 Documents
 1 
Search results for , issue "Vol 3, No 2 (2022)" : 10 Documents clear
COSO: ENTERPRISE RISK MANAGEMENT SEBAGAI UPAYA MEMPERTAHANKAN KEBERLANGSUNGAN PERUSAHAAN JASA TRAVEL HAJI DAN UMRAH Muhammad Rizieq Fadilah; Novita Novita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1343

Abstract

This study was conducted to see whether there is an influence of Enterprise Risk Management (ERM) in maintaining business continuity in the Hajj and Umrah travel service business due to the closing of the Hajj and Umrah departure gates in 2020 and 2021 due to the Covid-19 pandemic. The object of this research is Jasa Daqu Travel, one of the providers of Hajj and Umrah travel services in Indonesia. Data processing methods are descriptive analysis and verification analysis using the Partial Least Square method using SMART-PLS Software. The sample used is all employees of Jasa Daqu Travel. The results of this study are Enterprise Risk Management (ERM) has the effect of being able to maintain the continuity of the Daqu Travel Services business by implementing the internal environment, goal setting, event identification, risk assessment, risk response, control activities, information and communication and supervision. The implication of this research is that Daqu Travel Services as a provider of Hajj and Umrah Travel Services in the future can maintain its business continuity during the Covid-19 pandemic by continuing to implement Enterprise Risk Management. Keywords: Enterprise Risk Management; Going Concern; Hajj and Umrah Travel
PERAN ARTIFICIAL INTELLIGENCE DAN TATA KELOLA DALAM MENGATASI PENYELUNDUPAN PAJAK YANG MERUGIKAN NEGARA Laola Marda; Renē Johannes
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1494

Abstract

This study aims to determine what factors can cause tax evasion actions, both from the taxpayers themselves and government policies that have been implemented, including the possibility to implement artificial intelligence in the near furure dan good governance. The method used in this study is a descriptive method by using secondary data, data sourced from the literature with the aim of collecting relevant information and sources. Knowing the factors that cause tax evasion actions by conducting keyword searches, subject searches, scientific citation searches, books, scientific articles, research reports, sources, and documents related to research. The results of this study indicate that there are two main factors that cause tax evasion actions, namely the effectiveness of the implementation of the self-assessment system, and government policies in regulating the amount of applicable tax rates as a benchmark for the value of tax payments.Keywords: Artificial Intelligence, Good Governance, Self Assessment System, Tax Evasion
PENGARUH OPINI AUDIT, FINANCIAL DISTRESS, DAN PERGANTIAN MANAJEMEN TERHADAP ROTASI AUDITOR Olivia Ananda Agita; Retna Sari
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1286

Abstract

This research purpose to find out empirically the effect of audit opinion, financial distress, and management change on auditors rotation in manufacturing companies listed on the Indonesia Stock Exchange for the period 2020. This research is a type of quantitative research that uses secondary data from company reports. This study used a sample of 177 companies. Hypothesis testing in this study uses Logistics Regression Analysis using the SPSS (Statistical Product and Service Solution) version 25 program and a significance level of 5% (0.05). The results of data analysis show that audit opinion, financial distress, and management change have no effect on auditor rotation.Keywords: Audit Opinion, Financial Distress, Management Turnover, Auditor Rotation
PENGARUH UKURAN PERUSAHAAN, COLLATERALIZABLE ASSETS DAN LEVERAGE TERHADAP DIVIDEND PAYOUT RATIO DENGAN PROFITABILITAS SEBAGAI PEMODERASI Navia Andica; Syahril Djaddang; Suyanto Suyanto
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1398

Abstract

The dividend policy is applied by the company in determining the profits to be distributed to shareholders and has been approved for dividend payments. This study aims to analyze company size, collateralizable assets, leverage, profitability and dividend payout ratio in listed manufacture companies simultaneously (IDX) for the 2015-2020 period. This study is to analyze the partial effect of firm size, collateralizable assets and leverage on and dividend payout ratio with profitability as a moderating variable. The analytical method used is descriptive statistical testing and moderated regression analysis (MRA). The sampling technique in this study used a sampling method based on criteria with a predetermined purpose of sampling and 32 companies were obtained as research samples. The results showed that the size of the company and collateralizable assets had no significant effect on the DPR, while leverage had significant negative effect on the DPR. Profitability as a moderating variable weakens the influence of firm size and leverage on the DPR, while profitability fails to weaken the moderating Collateralizable assets against the DPR.Keywords: Dividend policy, Firm size, Collateralizable asset Leverage, Profitability
FAKTOR-FAKTOR YANG MEMENGARUHI PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR Jonathan Jonathan; Yohanes Yohanes
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1264

Abstract

The purpose of this study was to examine the effect of profitability, leverage, firm size, capital intensity, sales growth, and audit quality on tax avoidance. Previous researchers used 4 variables, namely profitability, leverage, firm size, and capital intensity. This study adds the variables of sales growth and audit quality. This study uses manufacturing companies listed on the Indonesia Stock Exchange during 2016 to 2018 as the population. There are 70 companies as a sample that meet the criteria by using purposive sampling method. This research model uses multiple regression analysis. The results of this study indicate that profitability and sales growth have an effect on tax avoidance, while other independent variables such as leverage, firm size, capital intensity and audit quality have no effect on tax avoidance. The higher the sales growth, the higher the tax avoidance practice. The greater the profitability of the company, the policy to carry out tax avoidance practices will decrease because the company is able to pay corporate taxes and the higher the practice of tax avoidance. This is because companies that have relatively large sales levels will provide opportunities to earn large profits as well. This is because companies that have relatively large sales levels will provide opportunities to earn large profits as well. Keywords: Profitability, leverage, firm size, capital intensity, sales growth
PENGARUH KUALITAS PELAYANAN, SANKSI, BIAYA KEPATUHAN DAN KEMUDAHAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK Fitriana Mawaddah; Rizka Ramayanti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1400

Abstract

MSME tax is one of the national development sources. This study aimed to evaluate whether service quality, tax sanctions, compliance costs, and the usability of e-filing had an effect on MSME taxpayer compliance. This investigation was done by 44 Depok-based SMB respondents. Utilizing Partial Least Square, the SmartPLS application conducts data analysis. This study reveals that the quality of tax services, tax sanctions, and the convenience of e-filing have an effect on taxpayer compliance, however the cost of compliance has no effect. Keywords: Compliance costs; tax sanctions; tax service quality; ease of use of e-filling
INTENSIFIKASI KOMPETENSI PAJAK PADA RELAWAN PAJAK DI UNIVERSITAS TERBUKA Ridha Azka Raga; Syafiqoh Nurhayati; Husna Putri Pertiwi; Jasrial Jasrial; Syarif Fadillah; Agus Santosa; Dedy Juniadi
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1432

Abstract

This study aims to determine the role of the Tax Center at Universitas Terbuka and the intensification of competence for tax volunteers before being deployed to taxpayers in assisting activities in filling out tax returns. This research was conducted through a qualitative method by presenting descriptive data obtained from literature studies and observations at the Tax Center Universitas Terbuka. Intensification is held by providing training materials, namely: Communication and Leadership, Tax Awareness and Annual SPT, Completing Annual Individual SPTs, and Code of Conduct. In addition, webinars, sharing sessions, and literacy clubs are held. All of these activities are a form of Pengabdian Masyarakat as part of Tridharma Perguruan Tinggi and establish synergy with the Banten Regional Office of the Directorate General of Taxes. Based on the evaluation results of Taxpayers who receive assistance from Tax Volunteers, they are satisfied with the services provided by Tax Volunteers, both from their role in providing assistance and also from the way they communicate with Taxpayers, which is considered helpful with the existence of Tax Center activities and hoping that the activities consistently exist annually. Keywords: Tax Competency Intensification; Tax Center; Tax Volunteers. 
PENGARUH KESADARAN WAJIB PAJAK, PEMAHAMAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI PASAR TOHAGA CIBINONG Muhammad Rizki; Khoirina Farina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1477

Abstract

This study aims to analyze taxpayer awareness, understanding of taxation, and tax sanctions on MSME taxpayer compliance. The sample used in this study is MSME taxpayers in the Cibinong Tohaga Market as many as 100 respondents. The sampling technique used in this research is purposive sampling. The type of data used is primary data. This type of research is quantitative research with data collection techniques, namely the method of distributing questionnaires through google form using a Likert scale. The data analysis technique in this study was carried out using the SmartPLS version 3.2.9 software program method. The results of this study indicate that tax sanctions have a positive and significant effect on MSME taxpayer compliance. Meanwhile, taxpayer awareness and understanding of taxation have no effect on MSME taxpayer compliance.  Keywords: Taxpayer Compliance; Taxpayer Awareness; Tax Understanding; Tax Sanctions
ANALISIS RASIO KEUANGAN DALAM MENILAI KINERJA KEUANGAN PEMERINTAH DAERAH PROVINSI PULAU JAWA DAN SUMATERA Inda Hadi; Husnul Khotimah
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1409

Abstract

The purpose of this research is to analyze the financial performance of regional governments in the provinces of Java and Sumatra using regional financial ratios. The goal of this research is to compare the financial performance of the islands  of Java and Sumatra from 2015 to 2019. The study method employed was descriptive quantitative. The data used is from each province's Budget Realization Report for 2015-2019. Documentation is the method utilized to acquire data. In this study, the T-test was used to evaluate hypotheses using SPSS 26. The findings of this study show that: The financial performance of the Java Island province, as measured by the independence ratio, is moderate whereas Sumatra Island's is poor. The province of Java is categorized as extremely effective, whereas Sumatra Island is classified as effective. The financial performance of Java Island is classed as inefficient by the efficiency ratio, whereas Sumatra Island is labeled as inefficient. The independence ratio is significantly different, the average efficiency ratio and the efficiency ratio are not significantly different, according to the Independent Sample T-test. The results of the study indicate that it is still necessary to make efforts to improve performance in the provinces in Java and Sumatra so that the goal of establishing regional autonomy can be achieved. Keywords: effectiveness ratio; efficiency ratio; financial performance; independence ratio
MODERATING EFFECTS OF MSME’S OWNERS CHARACTERISTICS ON THE RELATIONSHIP BETWEEN FINANCIAL LITERACY AND MSME INNOVATION Hakiky Mawaddah Rahma Diva; Widyahayu Warmmeswara Kusumastati
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 3, No 2 (2022)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v3i2.1474

Abstract

Penelitian ini menguji efek moderasi karakteristik dari pemilik Usaha Mikro, Kecil dan Menengah (UMKM) pada hubungan antara literasi keuangan pemilik UMKM dan inovasi UMKM. Karakteristik pemilik UMKM yang dianalisis adalah umur, gender dan tingkat pendidikan pemilik UMKM. Data yang digunakan pada penelitian ini diambil dari 117 UMKM dan dianalisis menggunakan SEM-PLS. Hasilnya menunjukkan bahwa literasi keuangan pemilik UMKM meningkatkan inovasi UMKM, gender pemilik UMKM memoderasi hubungan antara literasi keuangan dan inovasi UMKM. Sementara itu, umur dan tingkat pendidikan pemilik UMKM tidak dapat memoderasi hubungan antara literasi keuangan dan inovasi UMKM.Kata Kunci: Literasi Keuangan pemilik UMKM; Inovasi UMKM; Gender Pemilik UMKM; Umur Pemilik UMKM; Tingkat Pendidikan Pemilik UMKM

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