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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian Masyarakat AbdiMas Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan STATERA: Jurnal Akuntansi dan Keuangan Jurnal Pendidikan dan Konseling Jurnal Riset Akuntansi Politala Jurnal Kelola : Jurnal Ilmu Sosial
Ai Hendrani
Universitas Esa Unggul
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PELATIHAN DAN PENDAMPINGAN MANAJEMEN USAHA KECIL DAN MENENGAH DI LINGKUNGAN KELURAHAN PANINGGILAN UTARA, KECAMATAN CILEDUG KOTA TANGERANG Septyanto, Dihin; Hendrani, Ai
Jurnal Pengabdian Masyarakat AbdiMas Vol 3, No 2 (2017): Jurnal Pengabdian Masyarakat ABDIMAS
Publisher : Universitas Esa Unggul

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

Abstract

AbstractNorth Paninggilan Subdistrict Ciledug District Tangerang City is an area that has potential as a business area of Jakarta city junkers. The effort that most citizens do is still done in a simple way, done on a limited scale with a small economy. In addition, the marketing process is still very simple without developing the pattern of business planning, production patterns, and marketing patterns even further. In general, business and production is done in a home, limited and simple, resulting in less standardized business results and unstructured production patterns. The main purpose of community service activity at home industry of small and medium enterprise group is to improve skill in business planning, business development, production process, product promotion, cost accounting, and financial accounting, which is useful for business development in Kelurahan Paninggilan Utara Kecamatan Ciledug KotaTangerang. This method of community service is done by action approach and quality awareness. The form of such activities is socialization to improve the knowledge of household industry managers through giving lectures, counseling, and transfers directly to small business groups. Training and facilitation were conducted in the form of preparing the action plan of household industry community in Kecamatan Sukamulya, Tangerang Regency in overcoming the problem of business planning and development, financial management and marketing of the products are segmented and clear. Specific targets of community service to this business group are the understanding of business planning and development procedures, cost accounting system procedures for determining unit cost of products, the ability to manage finances properly and marketing activities and effective and efficient promotion.Keywords: Business Planning, Business Development, Marketing and PromotionAbstrakKelurahan Paninggilan Utara Kecamatan Ciledug Kota Tangerang merupakan daerah yang berpotensi sebagai wilayah bisnis penjangga kota Jakarta. Usaha yang dilakukan kebanyakan warga masih dilakukan secara sederhana, dilakukan secara terbatas dengan skala ekonomi kecil.  Selain hal tersebut, proses pemasaran yang masih sangat sederhana tanpa mengembangkan pola perencanaan usaha, pola produksi, dan pola pemasarannya lebih jauh lagi. Pada umumnya usaha dan produksi dilakukan secara rumahan, terbatas dan sederhana, akibatnya hasil usaha kurang terstandar dan pola produksi tidak terstruktur. Tujuan utama kegiatan pengabdian masyarakat pada home industry kelompok usaha kecil dan menengah ini adalah meningkatkan ketrampilan dalam perencanaan usaha, pengembangan usaha, proses produksi, promosi produk, akuntansi biaya, dan  akuntansi keuangan,  yang berguna untuk pengembangan usaha di Kelurahan Paninggilan Utara Kecamatan Ciledug KotaTangerang. Metoda pengabdian masyarakat ini dilakukan dengan Pendekatan action dan quality awareness. Bentuk kegiatan tersebut adalah sosialisasi untuk meningkatkan pengetahuan pengelola industri rumah tangga melalui pemberian ceramah, penyuluhan, dan pendaampingan langsung kepada kelompok usaha kecil. Pelatihan dan pendampingan dilakukan dalam bentuk menyusun rencana tindak kesiapan masyarakat industri rumah tangga di Kecamatan Sukamulya, Kabupaten Tangerang dalam mengatasi masalah perencanaan dan pengembangan usaha, pengelolaan keuangan dan  pemasaran hasil produknya secara tersegmentasi dan jelas. Target khusus dari pengabdian masyarakat pada kelompok usaha ini adalah pemahaman atas prosedur perencanaan dan pengembangan usaha, prosedur sistem akuntansi biaya untuk penentuan unit cost produk, kemampuan mengelola keuangan secara benar dan kegiatan pemasaran serta promosi yang efektif dan efisien. Kata Kunci: Perencanaan Usaha, Pengembangan Usaha, Pemasaran dan Promosi
Urgensi Persistensi Laba Ng Husin; Ai Hendrani; Dadan Ramdhani; Popong Suryani
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.1.1-8

Abstract

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.
Corporate Tax Avoidance: Kontribusi Mekanisme Corporate Governance dan Corporate Social Responsibility Pada Perusahaan Industri Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018 Ai Hendrani; Dadan Ramdhani; Thika Febriani; Sriyani Sriyani
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.2.109-132

Abstract

The purpose of this study is to examine the effect of the corporate governance mechanism using indicators of institutional ownership, independent commissioners, audit committee and managerial ownership and corporate social responsibility on corporate tax avoidance, empirical studies on basic industrial companies and chemicals listed on the Indonesia Stock Exchange. in 2014-2018. The research method used is quantitative research methods. Determination of the sample in this study is by purposive sampling technique, in order to obtain a research sample of 30 companies with a total of 150 (30 x 5 years) observations that match the specified characteristics. The data analysis technique used in this study is multiple linear regression analysis. which is done using the help of IBM SPSS 23.0 software. The results of this study show that institutional ownership, audit committee and managerial ownership have a positive effect on corporate tax avoidance. Independent commissioners have no effect on corporate tax avoidance. And corporate social responsibility has a negative effect on corporate tax avoidance.
PENGARUH STRATEGI BISNIS TERHADAP TAX AVOIDANCE DENGAN SUSTAINABILITY PERFORMANCE SEBAGAI VARIABEL INTERVENING Ai Hendrani; Mochamad Alvi Adhitia; Dihin Septyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 3 (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 (384.367 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 3.846

Abstract

This study aims to determine the effect of business strategy on tax avoidance with sustainability performance as an intervening variable in manufacturing companies. The population in this study is the manufacturing sector companies listed on the IDX in 2015-2019. The research sample was taken using purposive sampling method. Obtained 70 samples. This study uses multiple regression analysis. In this study, Business Strategy is measured using EMP/SALES, Market to Book Ratio, Maket,&PPEINT, sustainability performance is measured using Investment in research and development, tax avoidance is measured using Effective Tax Rate.Based on the results of data analysis, it can be concluded that: (1) business strategy has a positive effect on sustainability performance. (2) business strategy has no effect on tax avoidance. (3) sustainability performance has a negative effect on tax avoidance. (4) sustainability performance can mediate the effect of business strategy on tax avoidance. This result is consistent across several measures of tax avoidance
Pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap nilai perusahaan Ricky Harianto; Ai Hendrani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 9 (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 (270.469 KB) | DOI: 10.32670/fairvalue.v4i9.1570

Abstract

This study aims to determine the effect of profitability, leverage and firm size on firm value in the agricultural sector listed on the IDX for the 2016-2020 period. This study uses quantitative methods that aim to see the relationship between variables. The sample used in this study are agricultural sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The population is 28 companies, the sample is selected using purposive sampling method with predetermined criteria so that 7 companies can be collected with a total of 42 financial statements. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used is the Normality Test, Classical Assumption Test, Multiple Linear Regression Test, t-test, f-test and Coefficient of Determination Test (R2). The results of this study indicate that simultaneously profitability, leverage and firm size have an effect on firm value. The conclusion from the results of this study is that partially profitability has a positive effect on firm value, partially leverage has no effect on firm value and partially negative effect on firm size.
Pengaruh e-commerce dan sistem informasi akuntansi terhadap efektivitas kinerja keuangan pada pelaku UMKM di Tangerang Brigita Andriana Yuscintara; Ai Hendrani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (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 (597.957 KB) | DOI: 10.32670/fairvalue.v5i1.2265

Abstract

This study aims to analyze the effect of e-commerce and accounting information systems on the effectiveness of financial performance of UMKM in Tangerang. The population used in the study was UMKM in the Tangerang area by taking a sample of 157 UMKM using the purposive sampling method with the criteria of UMKM selling using e-commerce for at least 1 (one) year, operating in the Tangerang area and using accounting applications for financial records such as cash books, quickbooks, wave, Jubelio, and more. The type of data is primary data sourced from the results of questionnaires that have been distributed via google form to UMKM. The data analysis method used in this study is the Normality Test, Classical Assumption Test, Multiple Linear Regression Test, t-test, and f-test). The results of this study indicate that simultaneously e-commerce and accounting information systems affect the effectiveness of company performance. Partially, e-commerce has a positive effect on the effectiveness of financial performance, besides that the financial information system has a positive effect on the effectiveness of financial performance.
PENGARUH PENGETAHUAN PERPAJAKAN, SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI May Sarah Hasibuan; Ai Hendrani
Jurnal Kelola: Jurnal Ilmu Sosial Vol 5 No 2 (2022): Jurnal Kelola: Jurnal Ilmu Sosial
Publisher : Globalwriting Academica Consulting & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jk.v5i2.596

Abstract

The purpose of this study is to examine and determine the factors that influence taxpayer compliance. The factors tested in this study were knowledge of taxation, modern tax administration systems and tax sanctions as independent variables while taxpayer compliance as the dependent variable. The sample in this study is an individual taxpayer of private employees who work in Central Jakarta sampling using nonprobability sampling method with the convenience sampling method, the research sample obtained as many as 100 respondents. The analytical method used is multiple linear regression analysis with statistical application tools. The results of hypothesis testing state that simultaneously the variables of tax knowledge, modern tax administration systems, and tax sanctions have an effect on taxpayer compliance. Partially, tax knowledge has a positive effect on mandatory compliance, modern tax administration systems have a positive effect on taxpayer compliance and tax sanctions have a positive effect on taxpayer compliance.
Pengaruh profitabilitas, ukuran perusahaan dan kebijakan dividen terhadap nilai perusahaan Irnawati Sakinah; Ai Hendrani
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.v5i4.2614

Abstract

This study aims to analyze the effect of profitability, firm size and dividend policy on firm value in the consumer goods industry sector. The sample used in this study is the consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the period 2018-2021. The population in this study were 74 companies. The sample in this study was selected using a purposive sampling method with predetermined criteria so that 20 companies can be collected with a total of 80 financial statements. The type of data is secondary data sourced from financial reports and annual reports. The data analysis method used in this study is the classical assumption test, the coefficient of determination (R2) test, multiple linear regression, and hypothesis testing using multiple linear analysis. The results of this study indicate that simultaneously profitability, firm size and dividend policy affect firm value. Partially, profitability has a positive effect on firm value, partially firm size has no effect on firm value and partially dividend policy has no effect on firm value.
Mendeteksi financial distress perusahaan sektor ritel go public di Indonesia menggunakan model grover Cahyo Randi Miftahul Ihsan; Ai Hendrani
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.v5i4.2615

Abstract

Financial performance greatly determines the growth and development of a company. If financial performance declines, it can result in the company being in a state of financial distress. Financial distress is an early warning for companies before they are in a position of bankruptcy. The purpose of this study was to examine whether each variable in the Grover model can affect financial distress. The independent variables used in this study are Working capital to Total assets, Earnings before interest and taxes to Total assets, Return on Assets. This type of research is causality research with regression analysis and uses secondary data from the retail sector obtained on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. This study used 25 companies with a total data of 75 as data samples with the sample selection procedure carried out by applying the purposive sampling method. The results of this study indicate that the variables Working capital to Total assets, Earnings before interest and taxes to Total assets, Return on Assets simultaneously affect financial distress. The variables Working capital to Total assets and Earnings before interest and taxes to Total assets have a positive effect on financial distress, while Return on Assets has a negative effect on financial distress.
Pengaruh kompleksitas pajak, pemeriksaan pajak dan sanksi pajak terhadap kepatuhan wajib pajak Selin Primasari; Ai Hendrani
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.v5i4.2616

Abstract

This research is meant to test and to find out some factors which is influence the taxpayer compliance. These factors which have been tested in this reaserch are tax complexity, tax audit and tax penalty as independent variables, while taxpayer compliance is the dependent variable. The sample in this research are corporate taxpayers registered at KPP In DKI Jakarta area and obtained using the nonprobability sampling method with the convenience sampling method, the research sample obtained was 64 respondents. The analytical method used is multiple linear regression analysis with statistical application tools. The results of hypothesis testing state that simultaneously the variables of tax complexity, tax audit and tax penalty have an effect on taxpayer compliance. The partial test results show that the variables of tax complexity and tax penalty have no effect on taxpayer compliance. While the tax audit variable has an effect on taxpayer compliance. This research is expected to be a material consideration for interested parties and regulators in an effort to improve taxpayer compliance.
Co-Authors Adinda Nilawati Aisyah Bestari Putri Brigita Andriana Yuscintara Cahyo Randi Miftahul Ihsan Dara Putri Junianti Dihin Septyanto Dihin Septyanto Dwi Retno Setianingrum Juli Supriyatno Eka Setiawati Irnawati Sakinah May Sarah Hasibuan Mochamad Alvi Adhitia Ng Husin Niken Indriani Faadhilah Novita Rahmawati Putri Nurlaili Ismi Popong Suryani Ramdhani, Dadan Retrisya Nioko Ricky Harianto Rosa Oktavia Sinaga Salwa Latifa Putri Selin Primasari Sriyani Sriyani Thika Febriani