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PENGARUH UKURAN PERUSAHAAN, LEVERAGE, UKURAN DEWAN KOMISARIS DAN PROFITABILTAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (STUDI EMPIRIS PADA PERUSAHAAN PERTAMBANGAN YANG GO PUBLIC TAHUN 2016-2018 DI BURSA EFEK INDONESIA) Sugeng, Andry
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 15, No 3 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.15.3.29211.2020

This study aims to analyzie and obtain empirical evidence about the effect company size, leverage, board of commisioners and profitability on the corporate social responsibility disclosure to coal mining companies in Indonesia. The independent variables of this study are company size, leverage, board of commisioners, and profitability while the dependent variable of this study is the disclosure of corporate social responsibility. The study conducts multiple regression analysis by using mining companies which listed in the Indonesia Stock Exchange (BEI) over period between 2016 to 2018 with a total of 44 companies. This study collects the data by purposive sampling method that makes the total sample is 17 companies with 51 data of financial statements companies as research observations. This study finds that: (1) company size not significant effect to corporate social responsibility disclosure;(2) leverage not significant effect to corporate social responsibility disclosure;(3) board of commisioners not significant effect to corporate social responsibility disclosure; and (4) profitability significantly effect to corporate social responsibility disclosure.

Sosialisasi Laporan Keuangan UMKM dalam Rangka Membantu Program Kewirausahaan di Yayasan Al-Khoiriyah Andry Sugeng; Neneng Hasanah; Dian Widiyati; Fitriyah Fitriyah; Agus Afandi
Abdimisi Vol 2, No 1 (2020): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v2i1.4504

UMKM in South Tangerang must be able to support the improvement of the economic competitiveness of Banten Province, economic growth, poverty reduction, and improvement of the standard of living of the population in Banten Province. Therefore, UMKM must be able to compete and be able to seize every opportunity so that they can continue to take part in the national economy. This is because many UMKM is more focused on operational activities so that recording and reporting are often neglected. Without good records and reports, UMKM performance evaluation is not easy to do. The Al-khoiriyah Foundation has an entrepreneurship program for teenagers that aims to make their lives prosperous. In the program to create entrepreneurs at the Al-Khoiriyah Foundation, the participants were provided with knowledge and knowledge about the preparation of UMKM financial reports, limited human resources to recognize financial reports, and educational background were also reasons they had not been able to disseminate financial reports. The purpose of this community service is to provide socialization about entrepreneurship and compile MSME financial reports in theory and practice. The method used is seminars and direct delivery of the material as well as simulations and discussions on UMKM financial reports in entrepreneurship programs. This community service concludes that teenagers and foundation administrators who have been running businesses independently hope to be able to compile UMKM financial reports to determine the sustainability of their business and can be used as a condition for getting additional business capital for them.

PENGARUH STABILITAS KEUANGAN DAN KOMITE AUDIT TERHADAP KECURANGAN LAPORAN KEUANGAN: Studi Empiris pada Perusahaan Industri Keuangan dan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2021 Rafelius Waruwu; Andry Sugeng
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 1 (2023): MARET : JURNAL ILMU MANAJEMEN, EKONOMI DAN KEWIRAUSAHAAN
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v3i1.1068

This study discusses the effect of financial stability and the audit committee on financial statement fraud by selecting the object of the financial and banking industry sectors in Indonesia. The purpose of this study is to determine the effect of financial stability and the audit committee simultaneously on fraudulent financial statements; partial effect of financial stability on financial statement fraud; and the partial effect of the audit committee on financial statement fraud. The research method chosen is descriptive quantitative research method. The data used is secondary data with the retrieval technique using the documentation method. The sampling technique was carried out by purposive sampling on the considerations of certain criteria determined by the researcher. Then the data obtained were analyzed using descriptive statistical analysis methods, panel data models, panel data regression model selection test, classical assumption test, multiple linear regression test, and hypothesis testing. This study concludes that simultaneously financial stability and the audit committee have an effect on financial statement fraud. Likewise, the partial test results conclude that financial stability has an positive effect on financial statement fraud, and the audit committee has no effect on financial statement fraud.

SOSIALISASI PENYUSUNAN LAPORAN LABA RUGI SEDERHANA BAGI KELOMPOK USAHA MIKRO KECIL DAN MENENGAH PADA UMKM GADING BERSINAR Regina Deia Soeparyono; Khusnul Khuluqi; Andry Sugeng
Jurnal Abdi Citra Vol. 1 No. 1 (2024): Jurnal Abdi Citra Volume 1 Nomor 1 Februari Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jac.v1i1.38

The profit and loss report is part of a company's financial report produced in an accounting period which describes the elements of the company's income and expenses to produce a net profit (or loss). MSMEs are independent productive economic enterprises, usually carried out by individuals or business entities that are not subsidiaries or branches of companies owned, controlled or part of directly or indirectly. Business actors in the Gading Shining UMKM are part of the UMKM. The problem faced by MSME actors is related to the inability of MSME actors to prepare profit and loss reports for their businesses. MSME players claim that they do not have knowledge regarding making profit and loss reports. This Community Service activity aims to prepare a simple profit and loss report for Gading Bersinar MSME players so that it can be used to manage and build MSMEs and collaborate with bankers, investors and other business partners. The method developed in this activity involves socializing the preparation of simple profit and loss reports for Gading Bersinar MSMEs. So with this activity regarding the socialization of simple profit and loss reports, it is intended to provide understanding in making simple profit and loss reports for ivory shining MSME players so that they can be directly applied in their businesses.

Edukasi Perhitungan Harga Pokok Penjualan untuk Meningkatkan Penjualan pada Kube Wanita UMKM Pamulang Estate Khusnul Khuluqi; Andry Sugeng; Regina Deia Soeparyono
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.896

Education regarding how to calculate COGS is very important so that MSMEs can maximize their business development potential. Errors in determining COGS can result in business losses. Therefore, education about COGS calculations is vital to help MSMEs achieve competitive advantage and maximize business development potential. MSMEs are independent productive economic enterprises, usually carried out by individuals or business entities that are not subsidiaries or branches of companies owned, controlled or part of directly or indirectly. The business actors in this activity are the Pamulang Estate UMKM Women's Kube. This Community Service activity aims to provide education regarding calculating the cost of goods sold to increase MSME sales. The method developed in this activity involves socializing the calculation of cost of goods sold to increase sales at the Pamulang Estate UMKM Women's Kube. The problem faced by MSME players is related to a lack of knowledge regarding calculating the cost of goods sold in their business so that MSMEs are inaccurate in determining the cost of goods sold and determine the selling price incorrectly. MSME players argue that they do not have knowledge regarding calculating the good and correct cost of goods sold. So that this activity regarding calculating the cost of goods sold can provide business actors with insight, knowledge and skills in understanding the correct calculation of the cost of goods sold and can directly apply it in their business.

Pengaruh Tax Planning, Mekanisme Bonus dan Kepemilikan Asing terhadap Transfer Pricing Perusahaan Makanan dan Minuman Periode 2019-2021 Andry Sugeng; Agus Afandi; Khusnul Khuluqi
INOVASI Vol. 10 No. 2 (2023): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v10i2.p292-301.36109

The study aims to analyze and obtain empirical evidence of the influence of tax planning, bonus mechanisms and foreign ownership of transfer pricing in the sub-sector food and beverage manufacturing companies in the BEI period 2019-2021. Independent variables in the study are tax planning, bonus mechanisms and foreign ownership. While the dependent variable in this study is transfer pricing. This research analysis method uses multiple regression analysis. The sample collection was done using purposive sampling method so that the sample amount was obtained as many as 14 companies with a span of 3 years, then obtained 55 company financial statements data as research observation. The results of this study showed that (1) tax planning has no effect on transfer pricing, (2) bonus mechanisms have no effect on transfer pricing, (3) foreign ownership has a significant effect on the companyâ€™s value, (4) tax planning, bonus mechanisms and foreign ownership simultaneously affects transfer pricing.

PENGARUH KEPEMILIKAN INSTITUSIONAL, RISIKO PERUSAHAAN DAN BEBAN IKLAN TERHADAP TAX AVOIDANCE Hana Khoirun Nisa; Andry Sugeng
Jurnal Nusa Akuntansi Vol. 1 No. 3 (2024): Jurnal Nusa Akuntansi Volume 1 Nomor 3 September Tahun 2024
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v1i3.128

This study aims to determine and provide empirical evidence regarding the effect of institutional ownership, company risk and advertising expenses on tax avoidance. This research was conducted on primary consumer goods sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The data used in this study are secondary data. Sampling in this study was carried out using purposive sampling technique based on predetermined criteria, the research sample obtained the number of samples to be studied, which amounted to 17 companies with 5 years of observation, from the previous population of 113 companies. The panel data regression method is used as a research methodology in this study. Hypothesis testing was carried out using the 2th version of e-views. Based on the results of this study, it shows that simultaneously institutional ownership, company risk and advertising expense affect tax avoidance. then the results of this study also show that institutional ownership partially affects tax avoidance, company risk partially has no effect on tax avoidance and advertising expense partially has no effect on tax avoidance.

TANTANGAN DAN PELUANG BAGI MILLENIAL DI ERA REVOLUSI INDUSTRI 4.0 DALAM BIDANG PERPAJAKAN DI SMK YADIKA 5, PONDOK AREN, TANGERANG SELATAN Afandi, Agus; Sugeng, Andry; Widiyati, Dian; Fitriyah, Fitriyah; Hasanah, Neneng
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i1.8764

Generasi millenial sangat erat kaitannya dengan Revolusi Industri 4.0. Dampak dari revolusi industri 4.0 terhadap perpajakan di Indonesia sangat berpengaruh terhadap layanan pajak berbasis aplikasi yang merupakan sebuah tantangan dan peluang. SMK Yadika 5 banyak terdapat kaum millennial yang sangat aktif menggunakan internet. Hal itu sangat mudah untuk siswa-siswa SMK Yadika 5 untuk mempelajari perpajakan di revolusi industri 4.0 dan mampu mengikuti perkembangannya dalam dunia kerja. PKM ini diadakan secara online dengan memberikan sosialisasi tantangan dan peluang di era revolusi industri 4.0 dalam bidang perpajakan berbasis aplikasi . PKM dihadiri oleh dua puluh delapan (28) siswa kelas XII dan dewan guru. PKM ini berhasil menumbuhkan semangat dan rasa keingintahuan siswa untuk lebih mendalami dan mempelajari tentang perpajakan dalam era revolusi industri 4.0. Dengan adanya praktek pengabdian ini, semoga siswa-siswi dan pihak sekolah mendapatkan ilmu dan wawasan yang lebih luas lagi mengenai tantangan dan peluang di era revolusi industri 4.0 dibidang perpajakan.

PROFESI AKUNTANSI NEW GENERATION DAN TANTANGAN MASA KINI DI ERA REVOLUSI INDUSTRI 4.0 DI SMK YADIKA 5 PONDOK AREN Sugeng, Andry; Afandi, Agus; Widiyati, Dian; Fitriyah, Fitriyah; Hasanah, Neneng
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i2.10501

Generasi masa kini sangat erat kaitannya dengan Revolusi Industri 4.0. Dampak dari hal tersebut terhadap praktek akuntansi sangat berpengaruh terhadap profesi akuntansi itu sendiridengan berbagai tantangannya. Siswa-siswi SMK Yadika 5 khususnya jurusan akuntansi merupakan generasi kedepan yang akan terjun didunia akuntansi dan menggeluti profesi akuntansi. Tujuan pengabdian masyarakat ini untuk memberikan motivasi, memberikan ilmu dan pengetahuan tentang profesi-profesi akuntansi dengantetap menguasai dan membekali diri dengan teknologi dan perkembangannya yang terus berubah. PKM ini diadakan secara online dengan memberikan sosialisasi tentang profesi akuntansi dalam revolusi industri 4.0 terhadap generasi masa kini. PKM dihadiri oleh tiga puluh siswa-siswi kelas XII jurusan akuntansi, dewan guru dan tiga orang mahasiswa dari universitas pamulang. PKM ini berhasil memberikan wawasan, menumbuhkan dan memotivasi siswa-siswi untuk lebih mendalami dan mengetahui profesi-profesi akuntansi dan tantangan masa kini di era revolusi industri 4.0. Dengan diadakannya praktek pengabdian ini semoga siswa-siswi serta seluruh peserta yang mengikuti, mendapatkan ilmu dan wawasan yang lebih luas lagi mengenai profesi akuntansi oleh generasi masa kini dan tantangannya dalam era revolusi industri 4.0.

WIRAUSAHA MANDIRI, TANGGUH DAN SUSTAINABLE DI ERA PANDEMI COVID 19 (PONDOK PESANTREN LEMBAGA BINA SANTRI MANDIRI) Widiyati, Dian; Afandi, Agus; Fitriyah, Fitriyah; Hasanah, Neneng; Sugeng, Andry
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i1.17039

Dalam kondisi ekonomi saat ini, angka pertumbuhan tenaga kerja terus naik, tidak sebanding dengan lapangan kerja yang tersedia, sehingga menambah persaingan dalam mencari pekerjaan. keadaan ini diperparah dengan munculnya pandemi Covid-19 pada tahun 2020. Maka menjadi penting bagi pendidik untuk menanamkan semangat kewirausahaan kepada peserta didik sehingga mereka dapat mempersiapkan diri untuk menjadi wirausaha yang tangguh di masa depan. Para santri di Pondok Pesantren Lembaga Bina Santri Mandiri merupakan pelajar dan generasi kedepan yang akan terjun di dunia usaha. Para santri dibina untuk menjadi wirausaha disamping menggali ilmu agama dan bidang akademis lain. Tujuan pengabdian kepada masyarakat (PKM) ini adalah untuk memberikan motivasi, memberikan ilmu dan pengetahuan tentang prinsip-prinsip kewirausahaan, proses berwirausaha dan permasalahan dalam berwirausaha. PKM dilaksanakan secara offline dengan memperhatikan protocol kesehatan. PKM dilakukan dengan memberikan sosialisai seputar kewirausahaan dan tantangan wirausaha di masa kini dan masa depan, serta cara menjadi wirausaha yang mandiri, tangguh dan sustainable. PKM dihadiri oleh 20 santri yang juga berstatus sebagai mahasiswa dan mahasiswi. PKM ini berhasil memberikan pemahanan bagi para santri Pondok Pesantren Lembaga Bina Santri Mandiri, tentang prinsip-prinsip kewirausahaan dan tantangan yang akan dihadapi wirausaha pada situasi ekonomi saat ini dan akan datang, serta memotivasi para santri untuk memulai berwirausaha. Dengan diadakannya praktik pengabdian kepada masyarakat ini semoga seluruh peserta yang mengikuti mendapatkan ilmu dan wawasan untuk menjadi wirausaha yang mandiri, tangguh dan sustainable di era pandemi covid 19 saat ini.

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