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All Journal Jurnal Pemberdayaan Masyarakat Madani (JPMM) Jurnal Akuntansi dan Keuangan PERDULI: Jurnal Pengabdian kepada Masyarakat Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing
Hera Khairunnisa
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Religion Arts Humanities Decision Sciences, Operations Research & Management 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 Fauziah Zamifa; Nuramalia Hasanah; Hera Khairunnisa
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.
Pengaruh Growth Opportunities, Intensitas Modal, dan Debt Covenant terhadap Konservatisme Akuntansi Shifa Aurillya; I Gusti Ketut Agung Ulupui; Hera Khairunnisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 3 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0203.07

Abstract

Penelitian ini dilakukan untuk mengetahui dan memberikan bukti empiris pengaruh Growth Opportunities (X1), Intensitas Modal (X3), dan Debt Covenant(X3) terhadap Konservatisme Akuntansi (Y). Penelitian ini menggunakan data sekunder, yaitu laporan keuangan perusahaan. Unit analisis pada penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2017-2020. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive samplingyang menghasilkan 45 perusahaan dengan total observasi sebanyak 180 sampel. Teknik analisis data pada penelitian ini adalah regresi data panel. Alat analisis yang digunakan dalam penelitian ini adalah aplikasi Econometric Views12 (EViews 12). Penelitian ini memperoleh hasil sebagai berikut: (a) growth opportunities tidak berpengaruh terhadap konservatisme akuntansi, (b) intensitas modal berpengaruh positif signifikan terhadap konservatisme akuntansi, dan (c) debt covenant tidak berpengaruh terhadap konservatisme akuntansi.
Pengaruh Kondisi Keuangan dan Kondisi Pajak terhadap Cost of Debt Merdhania Khusumaningrum; Nuramalia Hasanah; Hera Khairunnisa
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.2002

Abstract

This study analyzes the effect of financial conditions and tax conditions on the cost of debt. The financial conditions in this study are firm size, capital structure, and profitability. The tax conditions in this study are tax avoidance and tax risk. The analysis technique used in this study is panel data regression analysis and processed using EViews version 13. The population in this study were Hotel, Restaurant and Tourism industry companies for the 2018-2022 period which were selected using the purposive sampling method and a sample of 135 was obtained over 5 years. The results of this study shows that firm size has an effect on the cost of debt. Meanwhile, capital structure, profitability, tax avoidance and tax risk have no effect on the cost of debt.
The Improvement of Financial Reporting Skill in Small Medium Enterprises Hera Khairunnisa; Nasution, Hafifah; Gurendrawati, Etty
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol 4 No 2 (2020): 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.004.2.02

Abstract

ABSTRACT Community Service (PKM) is intended to improve financial reporting capabilities by Segara Jaya Village business people. In the process of analyzing the situation, the PKM team found a problem in the Segara Jaya Village business actors, namely that they had not yet separated the notes on their business activities with their personal needs. This has an impact on the difficulty of business actors to know the profits from their business activities. From the analysis of the situation, the servant carries out the service. The method used is a workshop with a simple recording simulation of their business activities. Keywords: community service; financial report; business activities.
Basic Research Capabilities Improvement Through Training of Supporting Research Tools Hera Khairunnisa; Destria Kurnianti; Dwi Handarini; Marsofiyati; Muhammad Yusuf; Choirul Anwar; Karuniana Dianta; Mundhiharno; Mohd Hasimi Yaacob; Anggi Novia Fitriani
PERDULI: Jurnal Pengabdian kepada Masyarakat Vol 5 No 1 (2024): PERDULI: Jurnal Pengabdian kepada Masyarakat
Publisher : Pascasarjana Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/perduli.v5i1.38550

Abstract

Research is an important activity for Higher Education. Higher Education always encourages its lecturers and students to conduct useful research for the society. The importance of improving the quality of basic research skills for students is the background of this activity. This Community Service activity aims to provide insight and understanding related to the use of research supporting tools such as VOSviewer, Publish or Perish, and Mendeley. This activity involved students from the Faculty of Economics Universitas Musi Rawas and the Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr. HAMKA as the participant. The method of organizing this activity is a classical approach such as demonstrations from speakers, and interactive discussions with participants. The conclusion of the activity is that participants' insights and understanding of VOSviewer, Publish or Perish, and Mendeley have increased. These conclusions were obtained through questionnaires distributed to participants before and after the activity. Keywords: Research, Community Service, VOSviewer, Publish or Perish, and Mendeley.
Pengaruh Temuan Audit, Opini Audit, dan Tindak Lanjut Hasil Audit Terhadap Tingkat Korupsi Tania Angela; Marsellisa Nindito; Hera Khairunnisa
Jurnal Akuntansi, Perpajakan dan Auditing Vol 4 No 2 (2023): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0402.11

Abstract

This study aims to analyze the Effect of Audit Findings, Audit Opinions, and Follow-up Audit Results on the Level of Corruption. The dependent variable in this study is the Level of Corruption, and the independent variable in this study is Audit Findings, Audit Opinions, and Follow-up Audit Results. This study uses secondary data obtained from IHSP, TRLHP, and MA Report in 2019 - 2021. Samples were selected using the purposive sampling method with criteria that have been determined by researchers and obtained by a total of 195 districts or cities. The analysis method used is panel data regression analysis with the help of EViews program version 13. The results of this study show that audit findings have no effect on the level of corruption, audit opinions have a negative effect on the level of corruption, and follow-up audit results have a positive effect on the level of corruption.
Co-Authors Anggi Novia Fitriani CHOIRUL ANWAR Destria Kurnianti Dwi Handarini Etty Gurendrawati, Etty Fauziah Zamifa I Gusti Ketut Agung Ulupui Karuniana Dianta Marsellisa Nindito Marsofiyati Merdhania Khusumaningrum Mohd Hasimi Yaacob MUHAMMAD YUSUF Mundhiharno Nasution, Hafifah Nuramalia Hasanah Shifa Aurillya Tania Angela