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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Review Pendidikan dan Pengajaran (JRPP) EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Abdimisi JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA) Neraca Manajemen, Akuntansi, dan Ekonomi
Satiman Satiman
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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PELATIHAN AKUNTANSI DAPAT MENINGKATKAN KINERJA WIRAUSAHA Satiman Satiman; Suparmin Suparmin; Edon Ramdani; Maharani Maharani; Rahma Wiyanti
Abdimisi Vol 1, No 2 (2019): Abdimisi
Publisher : S1 Accounting Program, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v1i2.5587

Abstract

The purpose of this community service is to provide accounting training for the children of the Al-Kamilah Foundation in the form of financial reporting, BEP calculations, etc. so that they are enthusiastic in establishing an independent business. The method of community service is training, seminars, and discussions. The population in this community service activity is 100 children who are under the auspices of the Al-Kamilah Pamulang Foundation. The result of this community service is that all participants can apply accounting theory in their efforts. Keywords: Accounting Training, Entrepreneurship
PENGARUH SELF EFFICACY, TEKANAN KETAATAN, LOCUS OF CONTROL, DAN KOMPLEKSITAS TUGAS TERHADAP AUDIT JUDGMENT Satiman Satiman
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 1 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3909.284 KB) | DOI: 10.32493/jiaup.v6i1.1201

Abstract

The objective of this research was to examine the influence of self efficacy, obedience pressure, locus of control and task  complexity on audit judgment.  The   respondents are auditor who working in public accountant firm in South Jakarta. 133 questionnaires are distributed, 102 questionnaires are returned and analyzed in this research. Hypothesis testing is done by multiple  regression  analysis method and assisted tool SPSS 22 statistical test.The research showed that influence of self efficacy, obedience pressure, locus of control and task complexity has signficant to audit judgment.
The Effect of The Audit Committee, Company Size and Audit Tenure on Earnings Management Satiman Satiman; Kota Novia
EAJ (Economic and Accounting Journal) Vol 6, No 1 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v6i1.y2023.p1-8

Abstract

This study aims to empirically test and empirically prove audit committees' effectiveness, firm size, and tenure audits on earnings management. The population in this study are companies in the goods and consumption industry sector listed on the Indonesia Stock Exchange. The sample selection method in this study used a purposive sampling method. This study's total number of samples was 15 goods and industrial consumption companies listed on the Indonesia Stock Exchange during the 5-year observation period (2017-2021). The analytical tool for testing the hypothesis is EViews version 10. The data analysis method uses descriptive statistical analysis, panel data test, classic assumption test, and hypothesis test. The results of this study indicate that the audit committee, firm size, and tenure audit simultaneously influence earnings management. While the partial firm size and audit tenure do not affect earnings management, the audit committee affects earnings management.
SOSIALISASI PENTINGNYA PAJAK UMKM UNTUK MENINGKATKAN KONTRIBUSI PENDAPATAN NEGARA Edon Ramdani; Satiman Satiman; Suparmin Suparmin
JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA) Vol 1 No 1 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA)
Publisher : ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.817 KB) | DOI: 10.58268/adidharma.v1i1.8

Abstract

Tax is one of the sources of state revenue. Through levies/tax levies obtained by the state, the proceeds or funds from the applied taxes are then used to build facilities and infrastructure to support the economy and the welfare of the community. UMKM sector is one of the tax objects that is expected to contribute to state revenue. UMKM have a very large contribution to Indonesia's Gross Domestic Product (GDP), reaching 60% or around Rp. 2 trillion. UMKM are also able to employ as many as 97 percent of the workforce of a total of 64 million in Indonesia. Unfortunately, it contribution to state revenue from taxes is still very small compared to these figures. Based on data from the Directorate General of Taxes at the Ministry of Finance (2019), the contribution of the final PPh of UMKM amounted to Rp. As the name implies, Micro, Small and Medium Enterprises (MSMEs) are businesses with relatively small capital. The main capital of MSMEs is creativity and human resources. Most of them also have bookkeeping or administration which is still less organized and effective. Even so, MSMEs are the foundation of the Indonesian economy. One of the causes of the less tax contribution of MSMEs is because their ability to do books and undergo tax administration is still lacking. This makes it difficult for them to carry out their obligations as taxpayers. In addition, many micro-scale businesses in Indonesia do not understand financial statements and taxation, so the contribution of MSMEs to taxes is still small. Based on this condition, our Accounting Lecturer at Pamulang University took the initiative to socialize the importance of MSME Tax for state income. Our PKM is carried out directly on MSME business actors and the socialization is carried out at the Sate and Duck Soup Culinary Business Hj. Siti, in Sapatan Tangerang. The purpose of this PKM is to provide business actors with a broader understanding of MSME taxes.
PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN DAN AUDIT TENURE TERHADAP MANAJEMEN LABA Satiman Satiman
Jurnal Review Pendidikan dan Pengajaran (JRPP) Vol. 6 No. 2 (2023): Volume 6 No. 2 Tahun 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v6i2.17926

Abstract

Penelitian ini bertujuan untuk menguji dan membuktikan secara empiris pengaruh dari komite audit, ukuran perusahaan dan audit tenure terhadap manajemen laba. Populasi dalam penelitian ini merupakan perusahaan perusahaan sektor industri barang dan komsumsi yang terdaftar di Bursa Efek Indonesia. Metode pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Jumlah total sampel dalam penelitian ini adalah 15 perusahaan industri barang dan komsumsi yang terdaftar di Bursa Efek Indonesia selama 5 tahun periode pengamatan (2017-2021). Alat analisis untuk menguji hipotesis adalah EViews versi 10. Metode analisis data menggunakan analisis statistik deskriptif, uji data panel, uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa secara simultan mempunyai pengaruh antara komite audit, ukuran perusahaan dan audit tenure terhadap manajemen laba. Sedangkan secara parsial ukuran perusahaan dan audit tenure tidak berpengaruh terhadap manajemen laba dan komite audit berpengaruh terhadap manajemen laba.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT DELAY (Studi Empiris Pada Perusahaan Property dan Real Estate Yang Terdafatar di BEI Pada Periode 2017-2022) Ayunisa Delinda Supolo; Satiman Satiman
Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi Vol. 4 No. 1 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : CV SWA Anugrah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v4i1.2253

Abstract

Audit delay merupakan suatu rentang waktu dalam penyelesaian audit dari tanggal penutupan tahun buku hingga tanggal di selesaikannya laporan auditor independen. Proses dalam audit tentunya membutuhkan waktu yang cukup lama sehingga dapat berimbas terhadap adanya audit delay yang nanti akan berpengaruh terhadap ketepatan waktu dalam pelaporan keuangan. Penelitian ini bertujuan untuk menguji apakah profitabilitas, ukuran perusahaan dan komite audit berpengaruh terhadap audit delay pada perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2018-2022. Jenis penelitian yang dilakukan adalah penelitian kuantitatif menggunakan metode asosiatif. Sampel penelitian ditentukan dengan menggunakan teknik purposive sampling, sehingga dapat dihasilkan sampel sebanyak 26 perusahaan pada sektor property dan real estate dengan jumlah data observasi sebanyak 91 data. Uji analisis yang digunakan yaitu uji analisis statistik deskriptif, uji pemilihan model regresi data panel, uji asumsi klasik, analisis regresi data panel dan uji hipotesis. Hasil penelitian membuktikan bahwa profitabilitas, ukuran Perusahaan dan komite audit secara simultan berpengaruh tehadap audit delay. Sedangkan secara parsial profitabilitas berpengaruh terhadap audit delay sedangkan ukuran perusahaan dan komite audit tidak berpengaruh terhadap audit delay.
Co-Authors Ayunisa Delinda Supolo Edon Ramdani Kota Novia Maharani Maharani Rahma Wiyanti Suparmin Suparmin