Articles
<![CDATA[Pelatihan dan Pengetahuan Tentang Perpajakan Secara Online Di Era Pandemi Covid 19 ]]>
<![CDATA[Yana Hendayana]]>;
<![CDATA[Suskim Riantani]]>;
<![CDATA[Wien Dyahrini]]>
<![CDATA[ Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 3 (2020): Peran Perguruan Tinggi dan Dunia Usaha Dalam Pemberdayaan Masyarakat Untuk Menyongsong ]]>
Publisher : <![CDATA[Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (260.017 KB)
|
DOI: 10.37695/pkmcsr.v3i0.948
<![CDATA[Sektor Usaha Mikro Kecil Menengah telah berhasil menjelma menjadi sumber penggerak ekonomi baru di Indonesia. Maka tidak berlebihan apabila kita menyebut bahwa ekonomi di Indonesia tumbuh pesat melalui sektor UMKM. Peran UMKM terhadap perekonomian Indonesia, dalam hal penyerapan tenaga kerja memang tidak perlu lagi diragukan. Namun, dalam sektor perpajakan, UMKM masih belum mencerminkan kontribusi yang dominan. Diperlukan pengetahuan serta keterampilan di dalam menyusun laporan perpajakan, terutama memaksimalkan stimulus dari pemerintah lewat terbitnya aturan pajak melalui PMK 44/PMK/2020 dan perubahannya PMK 86/PMK/2020. Pemerintah memberikan kompensasi stimulus perpajakan berupa PPh pasal 4 Ditanggung pemerintah serta PPh pasal 21 karyawan yang mempunyai gaji dibawah 16jt/bulan yang ditanggung pemerintah, Tujuan agar para pelaku UMKM dapat menyusun laporan pajak serta laporan realisasi pajak berupa PPh Final tarif 0,5% dari omzet serta PPh Pasal 21 pajak karyawan yang ditanggung pemerintah, Dengan adanya pelatihan tersebut para pelaku UMKM dapat bangkit kembali yang berdampak pada peningkatan pendapatan omzet pasca pandemi Covid 19. Pelatihan ini dilaksanakan pada tanggal 24 Juli 2020 s.d 30 Juli. Peserta pelatihan dibatasi hanya 50 orang UMKM di Jawa Barat, Hal ini dilakukan agar kegiatan pelatihan perpajakan on line ini dapat berjalan secara effektif dan effisien.]]>
<![CDATA[Pengaruh current ratio (CR) dan return on equity (ROE) terhadap harga saham ]]>
<![CDATA[Erika Anggita Syafira]]>;
<![CDATA[Yana Hendayana]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (387.357 KB)
|
DOI: 10.32670/fairvalue.v4iSpesial Issue 5.1646
<![CDATA[The purpose of this study was to analyze the effect of Current Ratio (CR) and Return on Equity (ROE) on Stock Prices on construction subsector companies listed on the Indonesia Stock Exchange (IDX) 2014-2019. The research method used is descriptive verification method. The study population consists 19 companies with a total sample of 12 companies selected using purposive sampling technique. This study uses panel data regression that is processed with Eviews 9 to determine the influence of each independent variable on stock prices. The results showed together that Current Ratio (CR) and Return on Equity (ROE) had a linier relationship with the Stock Price. Partially the results of the study indicate that Return on Equity (ROE) affects the Stock Price. While Current Ratio (CR) don’t have effect on stock prices.]]>
<![CDATA[Pengaruh profitabilitas dan likuiditas terhadap modal kerja ]]>
<![CDATA[Fadhil Nurilman Muhammad]]>;
<![CDATA[Yana Hendayana]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (414.187 KB)
|
DOI: 10.32670/fairvalue.v4iSpesial Issue 5.1654
<![CDATA[This study intends to identify and analyze the effect of profitability and liquidity ratios on working capital in food and beverage companies for the 2016-2019 period. This research has a population of 26 food and beverage companies listed on the Indonesia Stock Exchange (IDX). The sample was determined using the purposive sampling method and the results were 8 companies that matched the sample criteria. In processing research data, the SPSS 20 Software program was used. The test results showed that profitability partially had no effect on the working capital of food and beverage companies for the period 2016 – 2019 which was based on the discovery of t-count (-2.215) < t-table (2.042) and significance in the t-test of 0.035 < 0.05. Liquidity partially affects the working capital of food and beverage companies for the period 2016 – 2019 which is based on the discovery of t-counts (2.122) < t-table (2.042) and significance in the t-test of 0.042 < 0.05. Simultaneously, profitability and liquidity did not have a significant effect on working capital in food and beverage companies for the period 2016 – 2019 based on the discovery of an f-calculated value (2,863) which was below the f-table (3.32). Through this research, it is hoped that it will be able to contribute thoughts and images to management science and be used as input for companies in determining policies taken for the future.]]>
<![CDATA[Analisis prediksi kebangkrutan model zmijewski x-score pada perusahaan subsektor minyak dan gas periode 2019-2021 ]]>
<![CDATA[Dimas Ageng Saputro]]>;
<![CDATA[Yana Hendayana]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (652.692 KB)
|
DOI: 10.32670/fairvalue.v4i11.1994
<![CDATA[This study aims to predict financial distress using the Zmijewski X-Score model for oil and gas sub-sector agency listed on the Stock Exchange from 2019-2021. This research uses a qualitative approach method . In this study, the population used were all oil and gas agency listed on the Stock Exchange for the 2019-2021 period, so the population in this study amounted to 14 agency. The sample was selected based on purposive sampling criteria that have been determined, so that the sample in this study amounted to 10 agency. The results of the analysis using the zmijewski model are that in 2019 before the COVID-19 pandemic, there were 4 oil and gas agency in financial distress and 6 oil and gas agency in healthy condition (non-financial distress). In 2020, when the COVID-19 pandemic occurred, there was only 1 company in financial distress and 9 agency still in healthy condition (non-financial distress). In 2021, after the issue of the conflict between Russia and Ukraine, 1 oil and gas company is in financial distress and 9 agency are in a healthy condition (non-financial distress).]]>
<![CDATA[Pengaruh rasio profitabilitas, rasio solvabilitas, dan rasio likuiditas terhadap financial distress ]]>
<![CDATA[Rafaisya Alanza Putri]]>;
<![CDATA[Yana Hendayana]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (320.806 KB)
|
DOI: 10.32670/fairvalue.v4i12.2091
<![CDATA[This study aims to determine the effect of profitability ratios, solvency ratios, and liquidity ratios on financial distress in energy sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample in this study was 40 (forty) companies obtained by using the purposive sampling method. The method used in this study is causal associative and the statistical method used to test the hypothesis is logistic regression analysis using the SPSS 25 application. The results show that partially the profitability ratio influences financial distress of 0.000, while the solvency ratio is 0.622 and the ratio liquidity of 0.213 has no effect on financial distress. The research also shows that the profitability ratio, solvency ratio, and liquidity ratio influence financial distress of 67.7%, and the rest is explained by other variables outside of this research model, which is 32.3%. This research is expected to serve as an enrichment consideration for companies when managing financial health to prevent financial distress and assist shareholders in considering investment decisions.]]>
<![CDATA[Pengaruh rasio profitabilitas, rasio leverage, dan rasio likuiditas terhadap harga saham ]]>
<![CDATA[Rifky Fahrizal]]>;
<![CDATA[Yana Hendayana]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (339.997 KB)
|
DOI: 10.32670/fairvalue.v4i12.2092
<![CDATA[The aim of this research is to determine the effect of profitability, leverage and liquidity ratios on stock prices of metal & mineral sub-sector companies listed on the IDX for the 2018-2021 period. Obtained as many as 7 (seven) samples of companies using purposive sampling method. This research uses the associative method with multiple linear regression data analysis techniques and hypothesis testing assisted by the SPSS 26 program, which includes a partial test (t test) and simultaneous test (F test) to determine the effect between variables. The results of the research state that profitability does not have a partial effect on stock prices with a significant profitability of 0.628, leverage does not have a partial effect on stock prices with a significant leverage of 0.533, liquidity has a partial effect on stock prices with a significant 0.008. The results of the research state that profitability, leverage, and liquidity simultaneously affect stock prices with a significant 0.014. This research is expected to help companies to improve financial performance in order to avoid a decline, can help investors in making investment decisions.]]>
<![CDATA[Pelatihan Tata Kelola Keuangan Untuk Meningkatkan Kinerja Keuangan Bagi Pelaku Usaha Kampoeng Rajoet Binongjati ]]>
<![CDATA[Dede Hertina]]>;
<![CDATA[Yana Hendayana]]>;
<![CDATA[Sakina Ichsani]]>;
<![CDATA[John Henry Wijaya]]>;
<![CDATA[Gita Genia Fatihat]]>;
<![CDATA[R Susanto Hendianto]]>
<![CDATA[ Journal of Social Sciences and Technology for Community Service (JSSTCS) Vol 4, No 1 (2023): Volume 4, Nomor 1, March 2023 ]]>
Publisher : <![CDATA[Universitas Teknokrat Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33365/jsstcs.v4i1.2639
<![CDATA[Financial management through good financial literacy can improve financial performance and become an important aspect for the progress of the company. Financial management can be done through accounting. Accounting is a systematic process to produce financial information that can be used for decision making for its users. This Financial Governance Training is a Community Service activity conducted at Kampoeng Rajoet Binong Bandung. As long as UMKM in West Java Province still use money as a medium of exchange, accounting is needed by UMKM in West Java Province. Accounting will provide several benefits for UMKM in West Java Province, including: (1) UMKM in West Java can find out the company's financial performance, (2) UMKM in West Java can know, sort, and differentiate company assets and owner assets, (3) UMKM in West Java can find out the position of funds both sources and uses, (4) UMKM in West Java can make the right budget, (5) MSMEs in West Java can calculate taxes, and (6) UMKM in West Java can find out the flow of cash during a certain period.]]>
<![CDATA[PELATIHAN TATA KELOLA KEUANGAN UNTUK MENINGKATKAN KINERJA KEUANGAN BAGI PELAKU USAHA KAMPOENG RAJOET BINONGJATI ]]>
<![CDATA[Dede Hertina]]>;
<![CDATA[Yana Hendayana]]>;
<![CDATA[Sakina Ichsani]]>;
<![CDATA[John Henry Wijaya]]>;
<![CDATA[Gita Genia Fatihat]]>;
<![CDATA[R Susanto Hendianto]]>
<![CDATA[ Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31004/cdj.v4i1.12399
<![CDATA[Pengelolaan keuangan melalui literasi keuangan yang baik dapat meningkatkan kinerja keuangan dan menjadi salah satu aspek penting bagi kemajuan perusahaan. Pengelolaan keuangan dapat dilakukan melalui akuntansi. Akuntansi merupakan proses sistematis untuk menghasilkan informasi keuangan yang dapat digunakan untuk pengambilan keputusan bagi penggunanya. Pelatihan Tata Kelola Keuangan ini merupakan kegiatan Pengabdian Kepada Masyarakat yang dilakukan di Kampoeng Rajoet Binong Bandung. Sepanjang UMKM di Provinsi Jawa Barat masih menggunakan uang sebagai alat tukarnya, akuntansi sangat dibutuhkan oleh UMKM di Provinsi Jawa Barat. Akuntansi akan memberikan beberapa manfaat bagi pelaku UMKM di Provinsi Jawa Barat, antara lain: (1) UMKM di Jawa Barat dapat mengetahui kinerja keuangan perusahaan, (2) UMKM di Jawa Barat dapat mengetahui, memilah, dan membedakan harta perusahaan dan harta pemilik, (3) UMKM di Jawa Barat dapat mengetahui posisi dana baik sumber maupun penggunaannya, (4) UMKM di Jawa Barat dapat membuat anggaran yang tepat, (5) UMKM di Jawa Barat dapat menghitung pajak, dan (6) UMKM di Jawa Barat dapat mengetahui aliran uang tunai selama periode tertentu.]]>
<![CDATA[PELATIHAN LITERASI KEUANGAN DAN LITERASI PERPAJAKAN TERHADAP KETERAMPILAN UMKM PADA KAMAR DAGANG DAN INDUSTRI ]]>
<![CDATA[Dede Hertina]]>;
<![CDATA[Yana Hendayana]]>;
<![CDATA[Sakina Ichsani]]>;
<![CDATA[John Henry Wijaya]]>;
<![CDATA[Gita Genia Fatihat]]>;
<![CDATA[R.Susanto Hendianto]]>;
<![CDATA[Leni Nur Pratiwi]]>
<![CDATA[ Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023 ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31004/cdj.v4i3.17679
<![CDATA[Tujuan dilakukannya pengabdian kepada masyarakat ini adalah untuk mengetahui pengaruh pengelolaan keuangan melalui literasi keuangan dan litersai perpajakan yang baik terhadap keterampilan UMKM pada Kamar Dagang dan Industri (Kadin). Penelitian ini dilakukan pada UMKM Binaan Kamar Dagang dan Industri Kota Bandung, dengan jumlah sampel sebanyak 51 UMKM yang terdiri dari 11 UMKM berasal dari Negara Malaysia dan 40 UMKM dari Kota Bandung. Hasil Penelitian ini dapat meningkatkan keterampilan keuangan dan perpajakan yang menjadi salah satu aspek penting bagi kemajuan pelaku usaha mikro kecil dan menengah yang terdaftar di kamar dagang dan industry (KADIN). Akuntansi merupakan proses sistematis untuk menghasilkan informasi keuangan yang dapat digunakan untuk pengambilan keputusan bagi penggunanya. Sepanjang UMKM KADIN masih menggunakan uang sebagai alat tukarnya, akuntansi sangat dibutuhkan oleh UMKM KADIN. Akuntansi akan memberikan beberapa manfaat bagi pelaku UMKM KADIN, antara lain: (1) UMKM KADIN dapat mengetahui keterampilan melalui Literasi Keuangan dan Literasi Perpajakan, (2) UMKM KADIN dapat mengelola keuangan dan perpajakan dengan baik(3) UMKM KADIN dapat mengetahui posisi dana baik sumber maupun penggunaannya, (4) UMKM KADIN dapat membuat anggaran yang tepat, (5) UMKM KADIN dapat menghitung pajak, dan (6) UMKM KADIN dapat mengetahui aliran uang tunai selama periode tertentu.]]>
<![CDATA[Trading Days, Systematic Risk, and Daily Standard Deviation in LQ-45 Stocks ]]>
<![CDATA[Yana Hendayana]]>;
<![CDATA[Daniel Nababan]]>;
<![CDATA[Ivan Gumilar Sambas Putra]]>
<![CDATA[ Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to assess the impact of trading days and systematic risk on the daily standard deviation of stocks in LQ-45 companies. This study includes a sample of 45 companies listed on the LQ-45 index of the Indonesia Stock Exchange. This study uses purposive sampling as the participant selection method. Hypotheses were tested using multiple linear regression analysis on SPSS version 26, with secondary data obtained from the Indonesia Stock Exchange. This study has identified a significant relationship between trading days and systematic risk, which in turn affects the standard deviation of stocks. The purpose of this study is to investigate the impact of trading days and systematic risk on the daily standard deviation of stocks owned by companies listed in the LQ-45 index. Based on the results, it is concluded that trading days have an influence on the daily standard deviation of stocks, with Friday showing a significant impact. There is a positive correlation between the level of systematic risk and the magnitude of a stock's daily standard deviation. Keywords: Trading Days, Systematic Risk, and Annual Standard Deviation]]>
