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All Journal Jurnal Keuangan dan Perbankan Jurnal Pemberdayaan Masyarakat Madani (JPMM) Sarwahita : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan International Journal of Engagement and Empowerment (IJE2) Jurnal Akuntansi, Perpajakan dan Auditing
Khairunnisa, Hera
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Arts Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Pengaruh Tax Avoidance dan Risiko Pajak Terhadap Biaya Utang pada Perusahaan Manufaktur yang Terdaftar Di Bei Tahun 2016-2020 Zamifa, Fauziah; Hasanah, Nuramalia; Khairunnisa, Hera
Jurnal Akuntansi dan Keuangan Vol 10, No 1 (2022): Maret 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i1.6612

Abstract

This study aims to determine the effect of tax avoidance and tax risk on cost of debt. The independent variables in this study are tax avoidance and tax risk. The dependent variable is cost of debt. Data used in this study from financial statement of manufacturing companies listed on Indonesia Stock Exchange during 2016-2020. The amount of sample used 43 firms with purposive sampling during 2016-2020. The analytical method used in this study is multiple linear regression analysis which processed by using SPSS 25 software application. The results of this research find that tax avoidance has no effect on cost of debt. Tax risk has a positive significant on cost of debt.
SURVEY RESEARCH TRAINING FOR VOCATIONAL SCHOOL TEACHERS IN JAKARTA Prihatni, Rida; Sumiati, Ati; Armeliza, Diah; Khairunnisa, Hera; Nasution, Hafifah
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 1 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i1.121

Abstract

This activity is one of the efforts to encourage and empower educators to be more professional and competent. It is intended to make efforts to improve teacher competence in terms of educational and academic professionals and to be able to improve quality continuously. The target audience is teachers of SMKN 10 and SMKN 50. This training provides understanding and knowledge for teachers of SMKN 10 and SMKN 50 in East Jakarta when conducting survey research and writing scientific papers. The results of the training activities went well and smoothly. The teacher's positive appreciation is evidence of this. This appreciation can be seen in the participants' enthusiasm for participating in the activities amid the teachers' busy schedules
EMPOWERING SMES AND EDUCATORS: A HOLISTIC APPROACH TO TAX AWARENESS AND COMPLIANCE Khairunnisa, Hera; Musyaffi, Ayatullah Michael; Prihatni, Rida; Rachmadania, Rizki Firdausi; Anugrah, Surya; Suryono, Windy Permata; Sudiati, Rochma; Fhadira, Dinda Marsa; Irawan, Kania Allya; Johari, Razana Juhaida
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 2 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i2.161

Abstract

This program is conducted to increase awareness and tax literacy of SMEs with the hope that SMEs know the taxation process such as calculating, depositing, and reporting. This webinar was held on Wednesday, May 22, 2024 and was attended by 180 participants consisting of SMEs from the East Jakarta and West Jakarta areas, students and lecturers of Universitas Negeri Jakarta, and students of Mara University of Technology Malaysia. Assoc.There were three speakers who filled this webinar event. Prof. Dr. Razana Juhaida Johari as the first speaker explained the concept of accounting for MSMEs, the second speaker, Rizky Tiaro Sulistyo, S.Tr.Ak. delivered material on the Taxation Education Program for MSMEs, Muzaki Andriawan P.S.E., B.K.P., CTAP as the third speaker closed the session with a practical discussion on income tax for MSMEs. The results of this program were carried out well. interesting material for umkm made participants actively ask questions and want to explore more about taxes that apply to umkm and accounting concepts for SMEs.
Literasi Keuangan untuk Menumbuhkan Kecerdasan Finansial Mahasiswa Kurnianti, Destria; Khairunnisa, Hera; Handarini, Dwi; Marsofiyati; Anwar, Choirul; Dianta, Karuniana; Yusuf, Muhammad; Mundhiharno; Yaacob, Mohd Hasimi; Malzara, Vidia Ratu Balqis; Sari, Rini Nurmala; Haneul; Safitri, Gita
Bahasa Indonesia Vol 21 No 01 (2024): Sarwahita : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/sarwahita.211.3

Abstract

This community service is aimed to teach students about the important role of financial literacy in shaping students' understanding of personal financial aspects. The participants of this activity is students of the Faculty of Economics, Universitas Negeri Jakarta. To teach financial literacy to students, the research team invited a lecturer speaker and a speaker from Finansialku as a digital financial application to give knowledge about about financial planning, investment, and debt management. The outcome of this event is the findings that provide insight into the effectiveness of financial literacy training and its potential impact on students' financial lives. Abstrak Pengabdian masyarakat ini bertujuan untuk mengajarkan kepada mahasiswa tentang peran penting literasi keuangan dalam membentuk pemahaman mahasiswa terhadap aspek keuangan pribadi. Peserta kegiatan ini adalah mahasiswa Fakultas Ekonomi Universitas Negeri Jakarta. Untuk mengajarkan literasi keuangan kepada mahasiswa, tim peneliti mengundang pembicara dosen dan pembicara dari Finansialku sebagai aplikasi keuangan digital untuk memberikan pengetahuan mengenai perencanaan keuangan, investasi, dan pengelolaan utang. Hasil dari kegiatan ini adalah temuan yang memberikan wawasan tentang efektivitas pelatihan literasi keuangan dan potensi dampaknya terhadap kehidupan keuangan mahasiswa.
Research Data Processing Through Structural Equation Model-Partial Least Square (SEM-PLS) Method Perdana, Petrolis Nusa; Armeliza, Diah; Khairunnisa, Hera; Nasution, Hafifah
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 7 No 1 (2023): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.007.1.05

Abstract

Structural Equation Modeling (SEM) is one type of multivariate analysis in the social sciences. Multivariate analysis is the application of statistical methods to analyze several research variables simultaneously. This community service activity was held and aimed at the academic community (lecturers and students) from partner campuses of the Faculty of Economics, State University of Jakarta, they are FEB UHAMKA, STIE Indonesia, and Tempo Polytechnic with the aim of providing knowledge about research methodologies, especially the Structural Equation Modeling method (SEM) – Partial Least Squares (PLS) which has various advantages compared to other PLS software as described above. Another goal is expected to help improve the ability of the partner academic community in making scientific articles to be published in national and international journals. In addition, in this training, partners are also trained for hands-on practice using the Warp PLS Ver Software. 5.0. The method of implementing this community service activity is in the form of a workshop that includes providing material related to the SEM-PLS method as well as direct practice in using the WarpPLS software. During the workshop, the partner academic community was also given time to discuss and ask questions directly with the instructor.
Financial Literacy for University Students: Helping You Prepare For Life Kurnianti, Destria; Khairunnisa, Hera; Handarini, Dwi; Marsofiyati; Anwar, Choirul; Sebayang, Karuniana Dianta A.; Yusuf, Muhammad; Mundhiharno; Yaacob, Mohd Hasimi; Sari, Rini Nurmala; Haneul; Malzara, Vidia Ratu Balqis; Safitri, Gita
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 7 No 2 (2023): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.007.2.11

Abstract

Without good financial planning, it will not be easy to achieve all of one's financial goals in the future. The purpose of this community service is to teach students how to manage finances so that they can understand personal financial planning and be wise in managing their finances. This activity is aimed at students of the Faculty of Business, Economics, and Accountancy Universiti Malaysia Sabah and students of the Faculty of Economics and Management Universiti Kebangsaan Malaysia. Knowledge of financial planning will be taught by a lecturer and a speaker from Finansialku as a digital financial application to introduce how to use the application for financial planning. The result of this event is that students need to have sufficient and good financial literacy in order to be able to prepare their financial condition for the future.
Does Board Diversity Affect Company Value? Zakaria, Adam; Nindito, Marsellisa; Nasution, Hafifah; Khairunnisa, Hera; Siregar, M. Edo S.
Jurnal Keuangan dan Perbankan Vol 25, No 2 (2021): April 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i2.5516

Abstract

Diversity in a board of directors has a strong relationship, so it provides higher-level management with a better monitoring system. This research aims to provide empirical proof about the influence of the diversity of the board of commissioners (BOC) and board of directors (BOD) on company value. Diversity is measured with age, educational background, and nationality. This quantitative research used data drawn from the annual reports of manufacturing companies listed on the Indonesian Stock Exchange (IDX). Panel- data regression was used to test whether the diversity of BOC and BOD significantly influenced company value. This research collected and analyzed data for 62 manufacturing companies for the 2015–2019 period, providing a total of 320 observations. Company size and leverage were applied as control variables, and the results show that age, educational background, and nationality of BOC and BOD have a significant influence on company value. Sensitivity analysis supports these results. This study benefits many parties such as BOD in monitoring the company’s operations, financial analysts, and investors in an investment decision. DOI : https://doi.org/10.26905/jkdp.v25i2.5516
Pengaruh Etika Profesi, Profesionalisme, dan Gaya Kepemimpinan Terhadap Kinerja Auditor Internal Pemerintah Rahmat, Muhammad Aditya Alyusri; Prihatni, Rida; Khairunnisa, Hera
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.0302.01

Abstract

Penelitian ini memiliki tujuan untuk memperoleh hasil pengaruh etika profesi, profesionalisme, dan gaya kepemimpinan terhadap kinerja auditor internal pemerintah. Sumber data yang dipakai yaitu sumber data primer berupa formulir online (google form) yang disebarkan kepada auditor internal pemerintah pada Perwakilan BPKP Provinsi DKI Jakarta. Metode pengambilan sampel dilakukan dengan sampel jenuh berjumlah 71 responden yang didapatkan berdasarkan batas sampel pada perhitungan Slvoin. Metode analisis data yang digunakan yaitu analisis statistik inferensial dilakukan dengan software SmartPLS 3.0. Beriukut merupakan hasil penelitian,yaitu: a) Etika profesi tidak memiliki pengaruh signifikan terhadap kinerja auditor internal pemerintah; b) Profesionalisme secara signifikan memberikan pengaruh positif terhadap kinerja auditor internal pemerintah; dan c) Gaya Kepemimpinan secara signifikan memberikan pengaruh positif terhadap kinerja auditor internal pemerintah.
Faktor-Faktor Internal yang Mempengaruhi Tax Avoidance Pada Masa Pandemi Covid Permatasari, Intan; Hasanah, Nuramalia; Khairunnisa, Hera
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.0302.15

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas (X1), Intensitas Aset Tetap (X2) dan Leverage (X3) terhadap Tax Avoidance. Variabel independen pada penelitian ini adalah Profitabilitas dengan indikator Return On Asset (ROA), Intensitas Aset Tetap dengan indikator IAT dan Leverage dengan indikator Debt Equity Ratio (DER). Variabel dependen pada penelitian ini menggunakan Tax Avoidance yang diukur dengan menggunakan indikator Cash Effective Tax Rate (CETR). Metode yang digunakan pada penelitian ini adalah kuantitatif dengan menggunakan data sekunder yang bersumber pada laporan keuangan seluruh perusahaan sektor manufaktur selama periode tahun 2020. Metode pengambilan sampel pada penelitian ini menggunakan metode purposive sampling dengan 101 sampel dan setelah dilakukan uji Outlier tersisa 89 data yang digunakan pada penelitian ini. Pada penelitian ini menggunakan metode analisis regresi linear berganda yang diolah dengan aplikasi EViews 12. Hasil yang diperoleh dari penelitian ini menunjukan bahwa Profitabilitas berpengaruh negatif terhadap Tax Avoidance. Intensitas aset tetap berpengaruh negatif terhadap Tax Avoidance. Leverage berpengaruh negatif terhadap Tax Avoidance.
Pengaruh Laba Per Saham, Rasio Utang Terhadap Modal, dan Rasio Lancar Terhadap Nilai Perusahaan Wulandari, Dewi; Gurendrawati, Etty; Khairunnisa, Hera
Jurnal Akuntansi, Perpajakan dan Auditing Vol 3 No 3 (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.0303.05

Abstract

ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh Earning per Share, Debt to Equity, dan Current Ratio terhadap Price to Book Value. Pada penelitian ini sumber data yang digunakan adalah data sekunder, yang bersumber dari laporan keuangan. Analisis data pada penelitian ini menggunakan model analisis regresi linear berganda. Hasil peneltian menunjukkan bahwa Current Ratio berpengaruh positif terhadap Price to Book Value. Sementara Earning per Share dan Debt to Equity tidak berpengaruh terhadap Price to Book Value.
Co-Authors Al Salam, Faris Amanda, Delia Rana Aria, Dimas Fajar Armeliza, Diah ATI SUMIATI, ATI Ava Indriani Choirul Anwar Dewi Wulandari Dianta, Karuniana Dwi Handarini, Dwi Etty Gurendrawati, Etty Febriano, Muhammad Rasya Fhadira, Dinda Marsa Filia, Zefania Marshanda Haneul Hasiholan, Andreas Hidayat, Rifka Fauzia I Gusti Ketut Agung Ulupui Indra Pahala Intan Permatasari Irawan, Kania Allya Johari, Razana Juhaida Karuniana Dianta A. Sebayang, Karuniana Dianta A. Kristanti, Ribka Angelina Kurnianti, Destria Lasmiati Malzara, Vidia Ratu Balqis Marsellisa Nindito, Marsellisa Marsofiyati Misnawati Muhammad Nur Adli Muhammad Yusuf Mundhiharno Musyaffi, Ayatullah Michael Musyaffi, Ayatulloh Michael Nasution, Hafifah Nathania, Stephanie Nuramalia Hasanah Petrolis Nusa Perdana, Petrolis Nusa Petrus, Petrus Delpansius Tondang Prakoso, Muhammad Iqbal Rahmat, Muhammad Aditya Alyusri RATNA SETYANINGSIH Rida Prihatni Rizki Firdausi Rachma Dania safitri, gita Sari, Rini Nurmala Siregar, M. Edo S. Sudiati, Rochma Surya Anugrah Suryono, Windy Permata Susilawati, Elis Suwarni, Karina Tri Hesti Utaminingtyas, Tri Hesti Yaacob, Mohd Hasimi Zakaria, Adam Zamifa, Fauziah