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LITERASI KEUANGAN DAN PELATIHAN PEMBUKUAN SAK-EMKM DI SENTRA TAS DESA KADU GENEP SERANG BANTEN Kodriyah Kodriyah; Herman Wijaya; Entis Haryadi
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2022): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v5i1.36086

Abstract

Tumbuhnya UMKM dapat menambah penciptaan lapangan pekerjaan, pengurangan pengangguran dan dapat membantu dalam hal pemberantasan kemiskinan masyarakat. Namun saat ini UMKM masih terkendala pada hal pengelolan keuangan dan keterbatasan dana untuk memproduksi tas secara masal, padahal potensi untuk berkembang sangat besar. Kendala tersebut sebenarnya bisa diantisipasi dengan adanya program pemerintah yaitu berupa KUR atau pinjaman lunak dari perbankan atau lembaga keuangan sebagai bentuk dukungan pemerintah dalam mengembangkan UMKM, namun persyaratan yang harus disiapkan ketika mengajukan pinjaman salah satunya adalah bankable dimana UMKM harus menyediakan laporan keuangan. Proses penyusunan laporan keuangan inilah yang belum dipahami oleh pelaku UMKM hal tersebut disebabkan karena kurangnya pemahaman akan pentingnya melakukan pembukuan untuk menghasilkan laporan keuangan. Oleh karena itu tim melakukan kegiatan memberikan literasi keuangan dan pelatihan pembukuan SAK-EMKM kepada pengrajin tas di Desa Kadu Genep, dengan tahapan yaitu memberikan literasi pengelolaan keuangan dan pemahaman kepada para pelaku UMKM akan pentingnya melakukan pembukuan dan tahapan yang kedua adalah memberikan kegiatan pelatihan dalam pembukuan sampai dengan proses penyusunan laporan keuangan. Hasil dari kegiatan ini mendapat tanggapan yang positif bahwa kegiatan ini bermanfaat untuk ketertiban administrasi untuk menghasilkan laporan keuangan karena pelaku UMKM, harapan Kepala Desa dan pelaku UMKM bahwa akan ada kegiatan pendampingan secara berkelanjutan supaya pelaku UMKM dapat mengelola keuangan dengan baik dan benar serta melakukan pembukuan.
Good Corporate Governance And The Impact On Earnings Management Actions Denny Putri Hapsari; Herman Wijaya; Nana Umdiana
Jurnal Riset Akuntansi Terpadu Vol 15, No 1 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v15i1.14115

Abstract

This research aimed to examine the effect of managerial ownership, independent commissioners, and audit committees which are proxies of Good Corporate Governance (GCG), and their effect on earnings management in the population of companies listed on the IDX with a research sample of 11 companies for the 2015 – 2019 periods. From the results of purposive sampling, 55 samples of data were obtained from basic and chemical industrial manufacturing companies. Quantitative methods were used in this study. Data analysis was performed by using SPSS software with multiple Linear Regression analyses where managerial ownership and the Audit Committee do not affect Earnings Management practice. However, the composition of the Independent Board of Commissioners has a significant negative effect on Earnings Management.
Pengaruh Perencanaan Pajak dan Intellectual Capital Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Teradaftar di Bursa Efek Indonesia Periode 2017-2020): (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020) Mia Indriany; Herman Wijaya; Lulu Nailufaroh
Jurnal Inovasi dan Kreativitas (JIKa) Vol. 1 No. 2 (2021): September
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (700.812 KB) | DOI: 10.30656/jika.v1i2.3848

Abstract

Abstract: Problems: The government wants a maximum tax payment while the company is minimum. The company carries out tax planning to minimize the tax burden in order to increase profits by involving the intellectual capital owned by the company in order to increase the firm value. Purpose: To examine the effect of tax planning and intellectual capital on firm value. Methodology: This study uses quantitative methods with secondary data types. Results/Findings: Tax planning and intellectual capital have a positive effect on firm value. Tax planning and intellectual capital can explain the firm value as much as 37,8%. Paper Type: Correlation Research. Keywords: Tax Planning, Intellectual Capital, Firm Value
Pengaruh Ekonomi Digital Terhadap Pendapatan UMKM Kota Serang dengan Literasi Digital Sebagai Variabel Moderasi Herman Wijaya; Lulu Nailufaroh
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (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 | DOI: 10.32670/fairvalue.v5i4.2580

Abstract

Micro, Small, and Medium Enterprises are one of the drivers of development and economic growth in Indonesia. This study aims to examine the influence of the digital economy on the income of Small Medium Enterprise Business in the city of Serang with digital literacy as a moderating variabel. Descriptive qualitative method is the method that I use in this research with the sample used is people who are registered as members of the “Rumah Kreatif BUMN” in Serang City and use internet media in their business activities both in promotional activities or transactions. The number of samples as respondents from this study amounted to 338 respondents. The analytical tool used was Smart PLS version 3.0. The results of this study prove that the digital economy has a positive and significant effect on the income of Small Medium Enterprise business in the city of Serang. And the role of digital literacy is significant in moderating the relationship between the two variabels. This indicates that the income of Small Medium Enterprise Business will increase if digital literacy is maximized.
Implikasi Good Corporate Governance Terhadap Persistensi Laba Dian Maulita; Dien Sefty Framitha; Herman Wijaya; Burhanudin
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v2i1.6862

Abstract

ABSTRACT This research was conducted to examine the effect of managerial ownership, independent commissioners and audit committees on the earnings persistence of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. This study uses an associative method with a quantitative approach. The population in this study amounted to 144 companies and the sample was taken using purposive sampling technique as a data collection technique. The number of samples collected was 177 samples consisting of 59 manufacturing companies as the sample of this study for 3 years. Data analysis used in this research is descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing. The data in this study were processed using the SPSS version 23 program. Partial results showed that managerial ownership had no effect on earnings persistence, independent commissioners had an effect on earnings persistence, audit committee had no effect on earnings persistence. Meanwhile, managerial ownership, independent commissioner and audit committee simultaneously affect earnings persistence
Kepemilikan Manajerial Dan Komisaris Independen Sebagai Faktor Penentu Cost Of Equity Capital Pada Perusahaan Manufaktur Aneka Industri Di Indonesia Herman Wijaya; Dian Maulita; Dien Sefty Framita
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 2 No. 1 (2023)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v2i1.6889

Abstract

This study aims to analyze the influence of Managerial Ownership, Cost of Equity Capital. This study uses the objects of manufacturing companies in the Various Industries sub-sector on the Indonesia Stock Exchange for the 2017-2020 period. The data used is secondary data in the form of the company's annual financial report. The analytical tool used to test the hypothesis is IBM SPPS V26. The sampling method used in this study used a purposive sampling technique and obtained 38 companies with 152 sample data. The analysis technique used is descriptive statistical analysis, classical assumption test, multiple regression analysis, t (partial) test. The results of the study conclude that: 1) Managerial ownership has a negative and significant effect on the Cost of Equity Capital, 2) Independent commissioners have a negative and significant effect on the Cost of Equity Capital,