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All Journal E-Jurnal Akuntansi Universitas Udayana Indonesian Journal of Sustainability Accounting and Management Shirkah: Journal of Economics and Business Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT) Jurnal Inovasi Penelitian Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Dan Karya Mahasiswa Indonesian Journal of Sustainability Accounting and Management
Henny Triyana Hasibuan
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PELATIHAN PEMBUKUAN SEDERHANA DAN PENGELOLAAN KEUANGAN IBU RUMAH TANGGA KELURAHAN ARJOSARI MALANG Henny Triyana Hasibuan
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2: Juli 2022
Publisher : Bajang Institute

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Abstract

Tujuan dari pelaksanaan kegiatan pengabdian ini adalah melakukan transfer pengetahuan mengenai pembuatan pembukuan sederhana dan pengelolaan keuangan ibu rumah tangga kelurahan Arjosari Malang, sehingga dapat meningkatkan literasi keuangan rumah tangga dan usahanya. Ibu rumah tangga menjadi lebih mengetahui, mau dan mampu untuk membuat pembukuan sederhana untuk rumah tangga dan usahanya dengan benar, dan melatih ibu rumah tangga dalam mengelola keuangan rumah tangga dan usahanya sehingga pada akhirnya ibu rumah tangga dapat memisahkan antara keuangan usahanya dengan keuangan rumah tangganya. Metoda yang dipakai dalam kegiatan pengabdian ini adalah penyuluhan dan pelatihan dengan melibatkan 30 orang ibu rumah tangga kelurahan Arjosari Malang. Hasil pelatihan menunjukkan 1) Pengetahuan peserta mengenai pembukuan meningkat setelah diadakan kegiatan penyuluhan dan pelatihan sebesar 95 persen. 2) Peserta pelatihan setuju ketika diminta untuk melakukan pencatatan pembukuan yang terpisah antara pembukuan rumah tangga dan usahanya.
Pengaruh Pengetahuan Pajak, Kesadaran Wajib Pajak, dan Program Pemutihan Pajak Pada Kepatuhan Wajib Pajak Kendaraan Bermotor Sang Ayu Putu Sri Darmayani; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 32 No 9 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i09.p14

Abstract

The purpose of the research is to determine the factors that influence taxpayer compliance, namely tax knowledge, taxpayer awareness, and tax whitening programs. The study was held at the SAMSAT Bangli Joint Office. Respondents in the study amounted to 100 participants, selected through purposive sampling method. Data collection was carried out by distributing questionnaires directly and using google forms. Data were analyzed by multiple linear regression analysis. The results showed that tax knowledge, taxpayer awareness, and vehicle tax whitening programs had a positive effect on motor vehicle taxpayer compliance. Keywords: Knowledge; Awareness; Pemutihan Pajak Program; Taxpayer Compliance
Peran Good Corporate Governance dalam Memoderasi Pengaruh Penghindaran Pajak dan Profitabilitas Pada Nilai Perusahaan Sisilia Dewi Putu; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 32 No 10 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i10.p15

Abstract

The purpose of this study was to determine the effect of tax avoidance and profitability on firm value with good corporate governance (GCG) as a moderating variable. The observed companies are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The number of samples used in the study were 77 companies with purposive sampling technique. The data analysis technique used is moderated regression analysis (MRA). The results showed that tax avoidance had no effect on firm value and good corporate governance (GCG) was unable to moderate the effect of tax avoidance on firm value. The study also found that profitability had a positive effect on firm value and good corporate governance (GCG) was able to strengthen the influence of profitability on firm value. Keywords: Firm Value; Good Corporate Governance; Profitability, Tax Avoidance.
Akuntabilitas, Transparansi, Kualitas Pelayanan dan Niat Muzakki Membayar Zakat Faruq Waliyulloh; Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 33 No 5 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i05.p10

Abstract

The research objective is to identify the influence of muzakki's intention to pay zakat, these influences include accountability, transparency, and quality of service. The research was conducted at the National Amil Zakat Agency in Denpasar City, the number of respondents was 116 participants, selected through non-probability sampling method and using saturated sampling technique. The type of data used is primary data by collecting it by distributing questionnaires to the respondents, then the data is analyzed through multiple linear regression analysis. Based on the results of the analysis, it proves that accountability and transparency affect muzakki's intention to pay zakat, while service quality does not affect muzakki's intention to pay zakat. Keywords: Accountability; Transparency; Quality of Service; Muzakki's Intention
Development of Adoption Success Model Based on Electronic Regional Tax Returns Dodik Ariyanto; Ayu Aryista Dewi; Henny Triyana Hasibuan
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.397

Abstract

The successful adoption of digital government services is critical. Even more so, in the era of the COVID-19 pandemic, e-government adoption needs attention from many sectors of society. During the pandemic, all government services have been increasingly provided through e-government. This paper examines the success of the electronic regional tax return (e-RTR), and the trust it has garnered as a significant factor in realizing a sustainable information society. The authors researched e-RTR users and data processing using partial least square regressions. The results demonstrated that trust in technology, information quality, information system quality, and service quality positively affected perceived usefulness and user satisfaction. However, trust in government itself has virtually no effect on perceived usefulness or user satisfaction. This indicates enhancing trust in the government should take precedence when the government uses e-government applications as a means of service to the community. Perceived usefulness and user satisfaction have a positive effect on net benefits, and net benefits positively affect the rise of a sustainable information society. This effect proves that a sustainable information society can be realized if the public perceives a net benefit when using e-government.
Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Pertumbuhan Penjualan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Adelayde Ronauli Simangunsong; Henny Triyana Hasibuan
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 5 (2023): OKTOBER : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i5.664

Abstract

Manajemen laba terjadi ketika eksekutif memalsukan laporan keuangan perusahaan untuk keuntungan pribadi. Tujuan dari penelitian ini adalah untuk mengkaji dan mengumpulkan data mengenai pengaruh ukuran perusahaan, profitabilitas, dan pertumbuhan penjualan terhadap praktik manajemen laba. Antara tahun 2019 dan 2021, perusahaan yang terdaftar di Bursa Efek Indonesia yang bergerak di bidang manufaktur digunakan sebagai populasi penelitian. Terdapat total 264 perusahaan manufaktur yang diperdagangkan di Bursa Efek Indonesia pada rentang tahun kajian 2019-2021. Sampling bertujuan digunakan untuk memilih sampel penelitian. Analisis menggunakan regresi linier berganda. Temuan dari studi menunjukkan bahwa ukuran perusahaan dan pertumbuhan pendapatannya tidak berpengaruh pada kesulitan mengelola profitabilitas. Manajemen laba mendapat manfaat dari peningkatan profitabilitas. Hal ini memberikan kepercayaan pada hipotesis utama studi tersebut, teori agensi, yang menyatakan bahwa profitabilitas dapat meningkatkan pendapatan yang ditunjukkan dalam laporan keuangan.
Analisis Pengaruh Faktor-Faktor Rasio Keuangan Terhadap Profitabilitas Henny Triyana Hasibuan
E-Jurnal Akuntansi Vol 34 No 2 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The aim of this research is to identify factors that influence the profitability of Islamic commercial banks in Indonesia. The population of this research is Islamic commercial banks in Indonesia which are registered on the IDX for the 2018-2021 period. The sampling technique uses purposive sampling. The number of samples used was 10 Sharia Commercial Banks with an observation period of 4 years, the total research sample was 40 observations. The independent variables in this research are NPF, FDR, BOP, CAR and NOM, while the dependent variable is profitability which is proxied in ROA. The data analysis technique used is multiple linear regression. The research results show that the NPF and BOPO variables have a negative effect on profitability, while the FDR, CAR and NOM variables have a positive effect. The results of this research support signal theory, all variables provide signals on the profitability of Sharia Commercial Banks in Indonesia.
Co-Authors Adelayde Ronauli Simangunsong Alifia Nur Drianita Dewi, Ayu Aryista DODIK ARIYANTO Faruq Waliyulloh I Kadek Sardika Putra Sang Ayu Putu Sri Darmayani Sisilia Dewi Putu