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All Journal Infestasi KEUNIS Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Computer Based Information System Journal Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL KAJIAN TEKNIK SIPIL Prosiding National Conference for Community Service Project Global Financial Accounting Journal Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Hendi Hendi
Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Materials Science & Nanotechnology Social Sciences Transportation Other

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ANALISA BERAT VOLUME DAN KUAT TEKAN BATAKO DENGAN PENAMBAHAN FIBREGLASS Petrus Haryanto Wibowo; Hendi Hendi
JURNAL KAJIAN TEKNIK SIPIL Vol 5, No 2 (2020): JURNAL KAJIAN TEKNIK SIPIL
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The increasing population growth has caused the population's need for housing facilities to increase. The development of housing facilities will increase the need for building materials. The solution to resolve this issue is by working up the use of local resources to raise the production of necessary building materials. One of the building materials in this research is the concrete brick that is a relatively cheap and strong building block. Fiberglass is an industrial material for construction as part of the waterproofing that has a value of strength, economy, and flexibility in its use. Since it is known for its usefulness values, so the author conducted a study with the addition of fibreglass as a replacement of fine aggregate in the bricks to work on the volume weight and compressive strength. The research indicates that the addition of fiberglass was 0%, 2.5%, 5% & 7.5% in the concrete block with the volume weight values were 2208 kg/m3, 2149.037 kg/m3, 2130.568 kg/m3 & 2125.63 kg/m3. The value of volume weight on the addition of fibreglass to the concrete brick showed a smaller volume weight value than the normal brick. The research indicates that the addition of fiberglass is 0%, 2.5%, 5% & 7.5% in the brick with the average compressive strength values were 436.025 kg/cm2, 236.805 kg/cm2, 230.176 kg/cm2 & 289.129 kg/cm2. The average compressive strength in the addition of fiberglass to the concrete brick was smaller than the normal brick..
Analisis Pengaruh Blended Learning dan Sertifikasi Terhadap Kompetensi Mahasiswa Suwarno Suwarno; Hendi Hendi
Computer Based Information System Journal Vol. 6 No. 2 (2018): CBIS Journal
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.911 KB) | DOI: 10.33884/cbis.v6i2.689

Abstract

Pembelajaran dengan tambahan e-Learning lebih dikenal dengan nama Blended Learning. Pembelajaran ini dilakukan dengan mengkombinasikan perkuliahan reguler dengan perkuliahan secara online. Pembelajaran Blended Learning di perguruan tinggi, dikombinasikan dengan kebutuhan sertifikasi dari industri sehingga diharapkan dapat menunjang kompetensi mahasiswa. Penelitian ini bertujuan untuk mengetahui tentang analisis pengaruh Blended Learning dan sertifikasi terhadap kompetensi mahasiswa. Target khusus yang ingin dicapai adalah memberikan masukan yang komprehensif terhadap perguruan tinggi mengenai peningkatan kompetensi mahasiswa dengan dukungan metode pembelajaran yang sesuai. Metode yang akan dipakai adalah metode penelitian kuantitatif survei terhadap mahasiswa perguruan tinggi di Provinsi Kepulauan Riau; dibarengi dengan melakukan studi pustaka terhadap Aplikasi Pembelajaran Blended Learning dan sertifikasi dalam hubungannya dengan kompetensi mahasiswa. Manfaat utama dari penelitian ini adalah dapat memberikan kontribusi bagi manajemen perguruan tinggi dalam kaitannya dengan pengembangan sumber daya manusia, khususnya di Kepulauan Riau, sebagai provinsi terluar dari negara Kesatuan Republik Indonesia, agar tercapai kompetensi yang diharapkan. Penelitian ini menghasilkan kesimpulan bahwa Blended Learning dan Sertifikasi secara simultan berpengaruh terhadap variabel Kompetensi.
Faktor yang Mempengaruhi Manajemen Laba dimoderasi oleh Ukuran Perusahaan: (Studi pada Perusahaan Perbankan yang Terdaftar di BEI) Hendi Hendi; Erika Erika
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.656

Abstract

Earnings management occurs when there is a separation of positions and a comparison of interests between the owner and the manager. Earnings management is influenced by known independent variables for the purpose of this research. The independent variables used in this study are institutional ownership, managerial ownership, the proportion of independent commissioners, directors, audit committees, audit quality, independent boards, leverage, profitability. The moderating variable used in this research is company size. The dependent variable used in this study is earnings management. The sample that is part of the research is a company that operates in the banking sector and listed in Indonesian Stock Exchange. This study uses secondary data with the banking sector population in 2016-2020 as many as 44 companies and the number of the samples taken based on purposive sampling method is as many as 39 companies with 195 data. The data from this study were processed using two programs, namely SPSS for descriptive statistics and PLS-SEM to prove the accuracy, suitability, and impact of the existing variables. The results of the study found that institutional ownership, managerial ownership, the proportion of independent commissioners, directors, audit committees, audit quality, independent boards, leverage, profitability, firm size were able to have a significant positive effect on earnings management.
Analisis Pengaruh Tata Kelola Perusahaan Terhadap Aktivitas Penghindaran Pajak Hendi Hendi; Dea Fanny
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 1 (2022): Article Research Volume 5 Number 1, Januari 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i1.686

Abstract

This study aims to determine the effect of corporate governance consisting of executive compensation variables, executive characteristics or characteristics, company size, institutional ownership, the proportion of the board of commissioners, audit committee, and audit quality applied to companies against tax avoidance measures as measured by ETR (Effective Tax Rate). Stakeholders such as investors, potential investors, and especially company management also need to know the importance of applying good corporate governance to companies, especially to minimize tax avoidance. The sample of this study amounted to 607 secondary data from a total of 150 non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period and did not include companies engaged in property, real estate, and construction. Data were analyzed using panel regression method and processed using SPSS and Eviews software. The results obtained from this study shows that executive compensation variables and audit quality significantly positive effect on ETR or have a negative influence on tax avoidance. Variable executive characteristics and firm size have a significant negative effect on ETR or have a positive influence on tax avoidance. While other variables, namely institutional ownership, number of independent commissioners, and audit committees do not seem to have a significant effect on tax avoidance.
Analisis Faktor-faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Hendi Hendi; Budi Harsono; Sumantri Sumantri; Silvia Sodia
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 2 (2022): Article Research Volume 5 Number 2, Juni 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i2.881

Abstract

This study aims to analyze and determine the factors that influence the disclosure of corporate social responsibility. The independent variables in this study are public share ownership, managerial share ownership, foreign share ownership, size of the board of directors, size of audit committee and size of the female board of directors. The control variables in this study are firm size, firm age, leverage and profitability. The dependent variable in this study is the disclosure of corporate social responsibility with the GRI-G4 proxy. The population in this study are all companies that disclose corporate social responsibility listed on the Indonesia Stock Exchange (IDX) through the Indonesia Stock Exchange website (www.idx.co.id) in 2016-2020. Sampling using purposive sampling method as many as 497 companies. Data analysis began with descriptive statistical tests, then continued with panel regression analysis and hypotheses through the E-Views application. The result of this study indicate that public share ownership, managerial share ownership, audit committee size, the size of the female board of directors, firm size and firm age have a significant positive effect on disclosure of corporate social responsibility, profitability has a significant negative effect on disclosure of corporate social responsibility, while foreign share ownership, board of directors size and leverage have no effect on the disclosure of corporate social responsibility.
BATAM HOME CHEFS WEBSITE UNTUK MEMPERLUAS JANGKAUAN KONSUMEN DI SEKUPANG BATU AJI PADA ERA REVOLUSI 4.0 Evi Silvana Muchsinati; Oda IB Hariyanto; Hendi Hendi; Muhammad Tan Abdul R.H; Natalia Lorien; Septia Febriani; Metta Tjia; Ayu Widia Sari; Aqika Nisa Fadillah; Chichi Nabilah; Wulan Angreni; Febrika Febrika
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1207

Abstract

Problems of micro small and medium enterprises (MSMEs) in Batam in doing business when the corona pandemic has a bad impact on small traders, therefore the author makes a website that can be reached by all groups, both teenagers and adults. This website contains details of the products sold, the address, and personal contact of the merchant. This website was created aiming to help or introduce their products to other consumers to be better known. This article is based on data from direct interviews and the results of questionnaires given to SMEs. The area that the writer took as a place of research is Sekupang and Batu Aji Districts, Batam City. This research involved the Revolutionary group and the result was that the Micro Small and Medium Enterprises (MSMEs) who used the Batam Home Chef's website in promoting their merchandise felt helped because their merchandise had already begun to be recognized by many people and there was an increase in sales. Besides that, the results of the testimony conclude that the buyers responded well, positively, and supported the Batam Home Chef's website and MSMEs. Besides that, the feedback provided was also good, even the MSMEs wanted to create a menu of tastes and ordinary appearance. be unique following the testimony that has been given previously. Therefore the testimony is very helpful for the initial development to the peak of the success of the Batam Home Chef's website and MSMEs
Analisis Pengaruh Karakteristik Komite Audit dan Struktur Kepemilikan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Hendi Hendi; Septi Lisniati
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.705

Abstract

This research is conducted to determine the impact of audit committee characteristics and ownership structures on earnings management of companies listed on Indonesian Stock Exchange (IDX). This research used 324 companies listed on IDX in the period 2011-2015 as the sample. The results of this study indicate that institutional ownership, firm size, return on asset, and operating cash flow show the significant impact on earnings management in both positive and negative ways. On other hand, the results also indicate that the independence, diligence, and size of audit committee, foreign ownership, managerial ownership, governmental ownership, individual ownership, and leverage are not able to affect earnings management activity significantly.
Hubungan penghindaran pajak dan tanggung jawab sosial perusahaan pada perusahaan di Bursa Efek Indonesia Susanti Susanti; Hendi Hendi; Robby Krisyadi; Yenny Fathia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.884 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 5.2077

Abstract

This study aims to determine the relationship between tax avoidance and corporate social responsibility in companies on the IDX. In this study, tax avoidance, family ownership, foreign ownership, and public ownership are independent variables. CSR with the GRI 91 proxy is the dependent variable in this study. Companies listed on the Indonesia Stock Exchange (IDX) on the Indonesia Stock Exchange website (www.idx.co.id) in 2016-2020 were used in the study. The method used in sampling is purposive sampling method. The data used is the company's annual report that has been audited. Analysis of the data in this study used Eviews10 to perform an analysis that began with descriptive statistical tests, then continued with panel regression analysis and hypotheses. This study shows that tax avoidance with the ETR proxy is proven to have a positive and significant relationship to CSR. The variables of family ownership and foreign ownership are proven to have a public ownership relationship showing a negative coefficient. Firm size, firm profit, and leverage which are control variables in this study are also related to CSR.
Sejak Muda Sadar Pajak – Peran Generasi Milenial Dalam Peningkatan Pengetahuan Untuk Kepatuhan Wajib Pajak Demi Pemulihan Ekonomi Budi Harsono; Hendi Hendi; Eka Prasetya Nazara; Julie Tryany; Sherly Celia Natalia; Selvia Selvia; Viona Frederica
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6997

Abstract

Pajak merupakan sumber penerimaan terbesar bagi negara Indonesia. Pajak juga memiliki peranan yang penting dalam pembangunan dan pemulihan ekonomi. Akan tetapi, tingkat kesadaran dan kepatuhan wajib pajak di Indonesia masih sangat rendah. Hal ini disebabkan oleh kurangnya pengetahuan mengenai perpajakan. Karena itulah kami memutuskan untuk melakukan sosialisasi dengan tujuan agar dapat meningkatkan pemahaman para siswa/siswi mengenai pentingnya kesadaran dan kepatuhan pajak sejak dini. Khalayak sasaran dari kegiatan ini adalah para siswa/siswi tingkat SMK dari Sekolah Multistudi High School Batam. Teknik pengumpulan data yang digunakan adalah teknik kuesioner (angket), metode dokumentasi dan metode deskriptif dalam analisis data. Metode pelaksanaan yang digunakan adalah dengan metode penyuluhan berupa seminar yang dilakukan secara tatap muka dan test berupa soal yang bervariasi mengenai perpajakan. Hasil yang diharapkan dari sosialisasi ini adalah target dapat memahami dan sadar akan pentingnya pajak.
Membangun Generasi Muda Yang Sehat Dengan Menggunakan Internet Dengan Bijak Hendi Hendi; Budi Harsono; Rendy Diaz Hilrian; Jenny Edly Sunyoto; Misnawati Misnawati; Yulias Hidayah
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6998

Abstract

Seiring berjalannya waktu penggunaan Internet tidak hanya sebagai media komunikasi tetapi internet bisa memiliki banyak fungsi seperti sebagai media perbelanjaan, media promosi, media informasi dan sekarang di 2022 semenjak kasus pandemi Covid-19 Internet banyak dimanfaatkan oleh media pendidikan sebagai langkah awal dalam menghadapi kemajuan tekonologi dan langkah dalam meningkatan mutu pendidikan anak bangsa. Namun karna cangkupan internet sangat luas, sering kali oknum yang menyalahgunakannya sehingga perlu adanya pengedukasian mengenai cara berinternet yang sehat dan aman. Maka dari itu melalui National Conference for Community Service Project (NaCosPRO) yang merupakan Projek dari suatu Mata Kuliah Kewarganegaraan dalam bentuk Pengabdian Masyarakat, memiliki tujuan untuk mengembangkan Pendidikan karakter dengan pendekatan pertisipatif, penulis mengadakan sosialisasi dengan luaran SMAN 1 TELUK BINTAN. Kegiatan ini dilaksanakan dengan tujuan memberikan edukasi dan arahan akan pentingnya penggunaan internet yang sehat, aman dan dapat menggunakan internet secara bijak. Metode Pelaksanaan kegiatan yang digunakan yaitu metode penyuluhan sosialisasi dan menggunakan Teknik data kualitatif untuk menganalisis data yang diperoleh. Melalui pelaksaan program ini diharapkan akan menghasilkan kalangan pelajar yang dapat memaksimalkan dampak positif dari penggunaan internet yang sehat dan aman dan meminimalkan dampak negatif berinternet sehingga terciptanya kalangan pelajar dan masyarakat yang cerdas dan kritis kedepannya.
Co-Authors Aqika Nisa Fadillah Ayu Widia Sari Budi Harsono Chichi Nabilah David Cantona Dea Fanny Desti Desti Dewi Angelina Eka Prasetya Nazara Elia Andiana Ellina Katherine Erika Erika Erwin Haryono Evi Silvana Muchsinati Evi Yanti Febrika Febrika Gautama Wijaya Hadianto Hadianto Ika Oktaviani Yusuf Jennifer Meilisa Jenny Edly Sunyoto Jenny Erika Putri Juliany Susanti Julie Tryany Julyanti Julyanti Kellys Kellys Metta Tjia Michell Phang Misnawati Misnawati Muhammad Tan Abdul R.H Natalia Lorien Nethania Nethania Novianti Novianti Oda IB Hariyanto Petrus Haryanto Wibowo Pradino Kusumo Rendy Diaz Hilrian Riksen Sitorus Risca Sherla Pebriana Robby Krisyadi Selvia Selvia Septi Lisniati Septia Febriani She Lee Susanti Shella Shella Sherly Celia Natalia Silvia Sodia SUMANTRI SUMANTRI Susanti Susanti Suwarno Suwarno Viona Frederica Wina Sri Wulandari Wulan Angreni Yenny Fathia Yenny Susanti Yulias Hidayah