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INDONESIA
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 54 Documents
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PENGARUH KEPEMILIKAN MANAJERIAL, LEVERAGE, DAN KEPEMILIKAN PUBLIK TERHADAP KONSERVATISME AKUNTANSI PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA UNTUK TAHUN 2018-2021 Maria Gabriela Pranata; Asih Anggarani; Gabriel P Aryanindita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1797

Abstract

This study aims to analyze the effect of managerial ownership, leverage, and public ownership on accounting conservatism in mining companies in Indonesia for the year 2018-2021. By using purposive sampling data collection criteria, 27 companies were found. This study uses multiple linear regression analysis and uses two supporting theories, namely signaling theory and agency theory. Based on the results of analysis testing, managerial ownership has no effect on accounting conservatism. Meanwhile, leverage and public ownership have a significant positive effect on accounting conservatism. Keywords: managerial ownership; leverage; public ownership; accounting conservatism
PENGGUNAAN APLIKASI MOBILE KASIR BAGI UMKM DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN Salsabila Almas; Nurul Nazilah Khairiyah; Nurul Yuliana; Farah Fadhilah; Marcella Mutiara Dewi
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1750

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role as the backbone of the country's economy. However, MSMEs actors do not understand the importance of preparing financial statements. The development of the industrial revolution 4.0 era has made innovations by making various technological developments. The mobile cashier application is a form of technological development in the accounting field that can assist MSMEs actors in compiling financial reports according to established standards. This study aimed to analyze the application of a mobile cashier application to help improve the quality of financial reports for MSMEs actors. The method used is the PIECES method. The assessment indicators include performance, information, economy, control, efficiency, and services. The results showed that the presence of a mobile cashier application helped them improve the quality of financial reports.Keywords: MSMEs, Mobile Cashier, PIECES Method, Quality of Financial Statements
FAKTOR FAKTOR YANG MEMPENGARUHI EFISIENSI PERUSAHAAN PADA BANK PEMBANGUNAN DAERAH TAHUN 2015 - 2019 Silvia Agustin Tiara; Syahril Djaddang; JMV Mulyadi; Syailendra Syailendra
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1657

Abstract

This study aims to find out and analyze whether the variables ROA, CAR, BOPO, and NPL affect the efficiency of companies at Regional Development Banks (BPD) and determine the effect of earnings quality as a moderator. The sample used in this research comes from BPD in Indonesia with audited financial statements. The population was taken from the period 2015 to 2019. The data used is secondary data using multiple linear regression analysis techniques. The results of this study indicate that the CAR and NPL variables have a significant effect on efficiency, while the ROA and BOPO variables do not have a significant effect on efficiency, the existence of Profit Quality as a moderator of the four independent variables also does not have a significant effect on BPD efficiency in Indonesia in 2015 -2019. The magnitude of the effect of the variables ROA, CAR, BOPO, NPL, and Profit Quality as a moderator has a coefficient of determination of 27.8%. In comparison, 72.2% efficiency is explained by other variables outside of this study.Keywords: Operating Expenses to Operating Income, Capital Adequacy Ratio, Profit Quality, Non Performing Loans, Return On Assets
MEMPERKUAT SISTEM PENGENDALIAN MANAJEMEN PERUSAHAAN MELALUI TATA KELOLA BAIK Aditya Fadillah Azka; Ludwina Harahap
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1823

Abstract

Management control and good governance are two concepts that are interrelated and mutually supportive. Management control is an important process in maintaining company performance and effectiveness, while good governance plays an important role in maintaining integrity and transparency in controlling company management. This study uses the literature study method to analyze the relationship between good governance and management control. The results show that there are two important aspects in strengthening the company's management control system through good governance, namely increasing transparency and reporting, as well as increasing accountability and risk management. Good transparency in financial and operational reporting allows management to effectively monitor company performance and identify problems quickly. Meanwhile, strong accountability helps reduce errors, abuse, and risks associated with company operations.  Keywords: Accountability; Management Control; Good Governance; Reporting; Risk; Transparency
TINJAUAN RISIKO, MODAL DAN PROFITABILITAS PERBANKAN Lia Pratiwi; Agus Sihono
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.1974

Abstract

This research aims to determine the analysis of risk and bank capital on bank profitability. This research uses secondary data with the type of causality research. The population in this research is banking conventional companies registered on the Indonesia Stock Exchange (IDX) with the observation year 2020-2022, using financial report data from 31 banks for 3 years of observation. The sampling technique used in this research is purposive sampling technique. The research results show that, simultaneously credit risk, liquidity risk, market risk and bank capital influence bank profitability. Partially, credit risk has a significant negative effect on bank profitability and market risk has a significant positive effect on bank profitability. Meanwhile, liquidity risk and bank capital do not have a significant effect on the profitability of banking companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This research results provide implications for the importance of bank’s compliance with Bank Indonesia or Financial Services Authority regulations, because this will affect profitability.Keywords: Credit Risk; Liquidity Risk; Market Risk; Bank Capital; Profitability.
BALANCED SCORECARD: ALAT UKUR KINERJA DESA WARINGIN JAYA DALAM MEWUJUDKAN TATA KELOLA PEMERINTAHAN Wulan Lestari; Aditya Fadillah Azka; Vinna Ayu Agustine; Novita Novita
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.1978

Abstract

The allocation of Village Funds (ADD) must be balanced with the achievement of good performance by producing outputs and benefits that can be felt tangibly by all levels of villagers. The purpose of this study is to help the government in Waringin Jaya Village determine the performance measure of institutions by using a balanced scorecard that is balanced with public service standards in achieving good governance. The method in this research is qualitative descriptive with data collection techniques, namely interviews, questionnaires, observations and documentation. This research produces a balanced scorecard design with the perspective of service to the community as the main measure and supported by financial perspectives, internal processes, as well as growth and learning based on the principles of good governance. This design is expected to be a measure of the performance of the Waringin Jaya Village government in realizing good community services and community welfare development from the allocation of village funds received from the central government. Keywords: Public Sector Organisations, Balanced scorecard, Public Services, Governance
ANALISIS KEBANGKRUTAN UJI Z-SCORE ALTMAN PADA PT AIR ASIA INDONESIA TBK MENGGUNAKAN MODEL ALTMAN Z-SCORE TAHUN 2018-2022 Aditya Fadillah Azka; Nabiilah Nabiilah; Sekar Natasya Prameswari; Muyassaroh Muyassaroh
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.2042

Abstract

This research analyzes the potential bankruptcy of PT Air Asia Indonesia Tbk using the Z-Score model, focusing on critical financial ratios such as working capital, retained earnings, and share capitalization value. The results show that this company is indicated to have the potential for bankruptcy during the 2018-2022 period, with a Z-Score value below the threshold. Factors such as falling stock prices, plane crashes, and lack of retained earnings contribute to financial difficulties. This research highlights the need for managerial changes to address financial challenges and restore company performance. In conclusion, PT Air Asia Indonesia Tbk needs to take effective preventive measures to ensure long-term sustainability and growth.Keywords: Altman Z-Score, Bankruptcy Potential, Company Performance, Financial Management, Financial Ratios
ANALISIS POTENSI FRAUD DALAM PEROLEHAN CASHBACK PADA APLIKASI JUAL BELI ONLINE DI APLIKASI TIKTOK Devanny Aprillia Putri; Kasmanto Miharha; Adinda Nur Azizah; Meillanie Putrie
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.2049

Abstract

The development of digital technology has widely impacted human lifestyles, particularly with the emergence of E-commerce and platforms like TikTok. E-commerce facilitates online buying and selling transactions, while TikTok serves as a space for content and online transactions. Cashback programs have become one of TikTok's attractive marketing strategies. However, in January 2024, there was a cashback fraud incident on TikTok that resulted in losses for consumers. This study is a qualitative field research that gathers data directly from participants, including information about TikTok's cashback policies and the cases of fraud that occurred. The findings from the field research indicate unclear inventory availability, transaction failures, and errors in the payment system. These violations are caused by TikTok employees taking on the role of consumers, hindering fairness and consumer opportunities.Keywords: Cashback; E-commerce; Fraud; TikTok
PERAN PEMERIKSA AKUNTANSI DALAM PENCEGAHAN DAN PENGUNGKAPAN KECURANGAN (FRAUD) : STUDI KASUS PADA PT. PMS3G Paulina Putri Ningrum; Kasmanto Miharja; Salsabilla Dwiyanti; Malika Salsabilla
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.2045

Abstract

This research uses a qualitative descriptive method to determine the role of accounting examinations in preventing and disclosing fraud, especially in the case of PT.PMS3G. This research uses secondary data from previous journals. The result showed that accounting examinations play an important role in discovering and preventing fraud. Companies with strong internal controls can lower the likelihood of fraud and increase their transparency and accountability.Keywords: Accounting examiner; Fraud; Fraud prevention; Internal audit
PENGARUH KEPEMILIKAN MANAJERIAL DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP TAX AVOIDANCE DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI Afifah Dhia Ulhaq; Efendri Efendri
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 1 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i1.2080

Abstract

The study aims to examine the effect of managerial ownership and corporate social responsibility of tax avoidance with independent commissioners as a moderation variable. The sample used in this research was 276 manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period. The sample selection technique uses purposive sampling and the data used is secondary data obtained from the Indonesian Stock Exchange (BEI). Data analysis uses Multiple Linear Regression analysis. Based on the research results, it proves that Managerial Ownership and Corporate Social Responsibility influence Tax Avoidance. The moderating variable Independent Commissioner is unable to moderate the influence of Managerial Ownership on Tax Avoidance, while the Independent Commissioner moderates the influence of Corporate Social Responsibility on Tax Avoidance.Keywords: Managerial Ownership, Corporate Social Responsibility, Independent Commissioners, Tax Avoidance

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