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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) AFRE Accounting Financial Review Jurnal Riset Bisnis dan Manajemen Tirtayasa Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Riset Akuntansi Kontemporer JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Kebijakan Pembangunan Daerah : Jurnal Penelitian dan Pengembangan Kebijakan Pembangunan Daerah Jurnal Ekonomi Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement PEKBIS International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pengabdian Dinamika

Yazid, Helmi

Universitas Sultan Ageng Tirtayasa

Author-ID : 823065

Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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ANALISIS MODEL PREDIKSI KEBANGKRUTAN ALTMAN, ZMIJEWSKI, SPRINGATE DAN GROVER PADA INDUSTRI MANUFAKTUR SUB SEKTOR KIMIA YANG TERDAFTAR DI IDX TAHUN 2013 – 2018 Enang Sumarna; Helmi Yazid; Wawan Ichwanudin
Jurnal Riset Bisnis dan Manajemen Tirtayasa Vol 4, No 2 (2020)
Publisher : Magister Manajemen - Universitas Sultan Ageng Tirtaysa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jrbmt.v4i2.10006

In the middle of a fluctuating and competitive economic climate, the industrial sector plays a very important role in supporting the economic life of a country. As an effort to provide initial information on the condition of a company, the bankruptcy prediction model is calculated. This information will be very useful for investors (shareholders) and company management. This study took a sample of the chemical sub-sector manufacturing industry which is highly dependent on fluctuations in the rupiah exchange rate against the US dollar as seen from the origin of imported raw materials and has the aim of implementing the bankruptcy score calculation, testing the consistency of previous research results, conducting different tests from the model and determining the best prediction model. Through the comparative analysis research method using the paired sample t-test, it is concluded that there are significant differences from each of the prediction models used and through two approaches, namely the comparison of calculated scores between the research period before 2019 and in 2019 with an approach based on the auditor's opinion. independent of the financial statements obtained the best model results is the prediction model Zmijewski and Grover. For further research, it can be developed by increasing the number of research samples and a more modern prediction model

STRATEGI MENINGKATKAN KINERJA PEGAWAI DENGAN DISIPLIN KERJA SEBAGAI VARIABEL INTERVENING DI KANTOR KEMENTERIAN AGAMA KOTA SERANG Iis Sobariah; Fauji Sanusi; Helmi Yazid
Jurnal Riset Bisnis dan Manajemen Tirtayasa Vol 2, No 1 (2018)
Publisher : Magister Manajemen - Universitas Sultan Ageng Tirtaysa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jrbmt.v2i1.3861

The purpose of this research to know influence intrinsic motivation, transformational leadership on discipline to improve employee performance. Independent variable in this research is intrinsic motivation and transformational leadership, the dependent variable is employee performance, and the intervening variable is discipline. This research is held in Kantor Kementerian Agama Kota Serang. The sample is 75 (seventy-five) respondents. The primary data were collected using a questioner that consist of a statement list and analyzed by SEM (Structural Equation Modelling) using SmartPLS statistic software. Five hypotheses constructed in this research there were forth hypotheses are accepted, intrinsic motivation is influential positive and significant on discipline, transformational leadership is influential positive and significant on discipline, transformational leadership is influential positive and significant on employee performance, and discipline is influential positive and significant one employee performance. While one other hypothesis is rejected, intrinsic motivation is influential positive but not significant on employee performance.

PELUANG DAN TANTANGAN UMKM DI MASA PANDEMI COVID-19 Fitriyah Nurhidayah; Putri Mutira; Yanti Yanti; Ratih Purnamasari; Meutia Meutia; Lia Uzliawati; Tubagus Ismail; Dadan Ramdhani; Imam Abu Hanifah; Elvin Bastian; Helmi Yazid; Agus Sholikhan Yulianto
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i2.695-698

Pandemi Covid-19 telah berlangsung lebih dari setahun dan masih belum menunjukkan tanda-tanda akan segera berakhir. Dampaknya sangat luas dan mempengaruhi berbagai sektor, termasuk UKM. Para pelaku usaha tersebut secara langsung mengalami penurunan omzet bahkan menutup usahanya. Sebagai upaya untuk mengurangi atau mengatasi dampak pandemi di sektor UKM, kampus bisa menjadi motor penggerak. Universitas Sultan Ageng Tirtayasa melalui kegiatan Pengabdian kepada Masyarakat tidak ketinggalan juga berkontribusi, namun dengan mempertimbangkan situasi pandemi dan pembatasan kegiatan masyarakat secara langsung dengan jangkauan yang luas dan untuk memutus penyebaran Covid-19 maka digunakan strategi webinar online, yaitu peluang dan tantangan yang dihadapi oleh UKM di Indonesia. di tengah pandemi yang memberikan solusi terbaik.

Fair Value Non-Current Asset, Koneksi Politik, dan Audit Fee Yeni Anggriani; Helmi Yazid; Muhamad Taqi
AFRE (Accounting and Financial Review) Vol 3, No 2 (2020): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i2.4708

This study aims to determine the effect of fair value non-current asset on the determination of audit fee and to know moderating effect of political connection between fair value non -current asset and audit fee in financial companies listed in Indonesia Stock Exchange. The method of research analysis used in this research is descriptive method. Population in this research is financial companies listed in Indonesia Stock Exchange with sample of 25 companies by using purposive sampling method in period 2016-2018. The data used is secondary data collected by documentation technique. In analyzing the data, this study used a test tool of ordinary least square (OLS) analysis and moderation regression analysis (MRA). The result of this research indicates that fair value non-current asset influence audit fee and this research show that the political connection can’t moderate of fair value non-current asset toward audit fee. DOI: https://doi.org/10.26905/afr.v3i2.4708

Empowerment of Productive Economic Business for The Poor in Serang City Iis Ismawati; Helmi Yazid
MOVE: Journal of Community Service and Engagement Vol. 1 No. 3 (2022): January 2022
Publisher : EQUATOR SINAR AKADEMIA

Community service is how to empower the poor in urban areas through productive economic efforts, problem identification The number of poor people tends to increase, the existing business opportunities are relatively limited, productive economic businesses are not optimal and market access is limited for business groups. The purpose of the activity is to foster an entrepreneurial spirit for the poor through the formation of joint business groups, to empower the potential of the poor in increasing family income through increasing productive economic enterprises. The process of community empowerment in the village begins with the formation stage, then implementation and the last is the stage of handing over assistance. problems related to the factors that influence the dynamics of joint business groups in Banjar Village, increasing productive economic efforts of joint business groups, more directed to chess efforts to improve product quality, production cost efficiency, marketing expansion and business scale improvement.

Empowerment of Coastal Communities through Socialization Of Entrepreneurship and MSME Development For The Economic Independence Of Communities, Pontang Sub-District, Serang Regency Helmi Yazid; Iis Ismawati
MOVE: Journal of Community Service and Engagement Vol. 1 No. 3 (2022): January 2022
Publisher : EQUATOR SINAR AKADEMIA

To increase the economic independence of the people of Domas Village, Pontang District, Serang Regency, it is necessary to conduct socialization on entrepreneurship and the development of MSMEs. The method used in empowerment is active participatory empowerment of mothers and adolescents by transferring knowledge and understanding about ways and strategies for entrepreneurship and developing MSMEs to increase the economic independence of coastal communities through counseling and mentoring. This activity involves Lecturers, Students, Village Government as partners and target groups.

Creative Building a Village By Empowering Technology as a Media of Information for The Community Helmi Yazid; Dilla Ayu Ristanti; Hesti Widyani; Fikri Widyansyah; Alfina Bunga Assyaukanie; Muhamad Habib Anwar Fatwari; Alifia Nuraeni Mardini; Amsori Mahsusi; Muhammad Hafizh Fauzan
MOVE: Journal of Community Service and Engagement Vol. 1 No. 5 (2022): May 2022
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v1i5.78

Students as agents of change in society must be able to stimulate change through work programs made in Student Work Lectures (KKM). Much can be done to help and develop villages with work programs that are creative, simple, and easily understood by the village community. In particular, the current conditions that are happening in Indonesia, namely the Covid-19 pandemic and the emergence of the latest variant of Covid-19 are still the main problems. Thematic KKM activities are carried out online and offline, but most of the activities we do are online. With a series of programs to educate and socialize the community of Pasir Jaya Village regarding health issues, namely handling, prevention, transmission, and vaccination of Covid-19. Making the Desa Pasir Jaya website to serve as a medium for distributing information related to the village for its people, as well as providing a collaborative webinar with the 19,40,112 group, entitled "Imun Safe Foods Forward" to educate people in the Tangerang district about Covid-19 vaccination and food security during the Covid virus pandemic -19. Dissemination of information on work program activities using animated videos or tutorials, infographics, pamphlets, and posters which then target the information to be disseminated through the Pasir Jaya Village youth group whatsapp and using social media such as Instagram with the account name @kkmtematik17_untirta and YouTube KKM17TEMATIK2021.

PENGARUH KEPEMILIKAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Helmi Yazid
PEKBIS Vol 5, No 2 (2013)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Penelitian ini bertujuan untuk meneliti tentang pengaruh kepemilikan manajementerhadap kinerja perusahaan dengan corporate social responsibility sebagai variabelintervening. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar diBursa Efek Indonesia periode tahun 2007-2011. Total sampel penelitian ini adalah55 perusahaan manufaktur, yang dipilih menggunakan metode purposive sampling.Model analisis regresi linier berganda digunakan dalam penelitian ini yang dilakukandengan bantuan program komputer SPSS versi 16.0. Hasil penelitian inimenunjukkan bahwa kepemilikan manajemen berpengaruh terhadap kinerjaperusahaan dan kepemilikan manajemen tidak berpengaruh terhadap kinerjaperusahaan dengan corporate social responsibility sebagai variabel intervening.Kata Kunci : Kepemilikan Manajemen,Corporate Social Responsibility, KinerjaPerusahaan.

EFEK MODERASI KEBIJAKAN DIVIDEN DAN KEPEMILIKAN INSTITUSIONAL PADA HUBUNGAN TAX AVOIDANCE DAN NILAI PERUSAHAAN: (Studi Empiris pada Perusahaan Indeks LQ45 periode 2015-2019) Dhani Wirianto; Helmi Yazid; Agus Sholikhan Yulianto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study was conducted to review the relationship between firm value and tax behavior byincluding dividend policy and institutional ownership as moderating variables. The object ofresearch is the companies that are members of the LQ45 index for the 2015-2019 period witha total sample of 9 companies. Data analysis used descriptive analysis and verificationanalysis through the Moderated Regression Analysis (MRA) test. The results obtained thattax avoidance has no effect on firm value, dividend policy is proven to be a moderatingvariable that can weaken the relationship between tax avoidance and firm value, andinstitutional ownership cannot provide a moderating effect on the relationship between taxavoidance and firm value. This study suggests that LQ45 index companies increase theportion of the dividend policy given, so as to increase investor interest in the company'sshares, in addition to looking at the value of their profits. Further research is suggested toreturn to using institutional ownership as a moderating variable because in this study it wasfound to have the potential to be a moderating on firm value.

The effect of fraud diamond and financial stability on fraudulent financial statement with anti fraud as a moderating variable Ujang Sutisna; Helmi Yazid; Tri Lestari
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to determine the effect of fraud diamond and financial stability on fraudulent financial statement with anti-fraud as a moderating variables in banking companies listed on the Indonesia stock exchange 2016-2020. The sample used in this study is 28 companies. The data used is secondary data. The data analysis technique used is quantitative. Structural Equation Modeling is used as an analysis with the help of Smart SPSS software version 25. The results in this study indicate that pressure has no effect on fraudulent financial statements, opportunity has no effect on fraudulent financial statements, rationalization has effect on fraudulent financial statements, ability has no effect on fraudulent financial statements, financial stability has effect on fraudulent financial statements, anti-fraud has not moderate the relationship between pressure on fraudulent financial statements, Anti- fraud has not moderate the relationship between opportunity and fraudulent financial statements, Anti-fraud moderates the relationship between rationalization and fraudulent financial statements, Anti-fraud does not moderate the relationship between ability and fraudulent financial statements, Anti-fraud moderates the relationship between financial stability and fraudulent financial statements.

Co-Authors Aan Khurosani Abbas, Dirvi Surya Agus Mulyono Agus Sholikan Yulianto Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ajeng Hartati Aldo Devano Alfina Bunga Assyaukanie Alfina Bunga Assyaukanie Alifia Nuraeni Mardini Alifia Nuraeni Mardini Amsori Mahsusi Amsori Mahsusi Ayaturohman Ayaturohman Ayu Regina Cahyawati Bastian, Elvin Bastian, Elvin Dadan Darmawan Dadan Ramdhani Daning Ayu Ningsih Dhani Wirianto Dilla Ayu Ristanti Dilla Ayu Ristanti Dzakiyyah Huuriyatun Nisah Elvin Bastian Enang Sumarna Ersyi Syaula Ewing Yuvisa Ibrani Fadya Aprilia Farasya Nabila Farhah Kamylya Rahmah Fikri Widyansyah Fikri Widyansyah Firdaus, Dodi Fitriyah Nurhidayah Gina Mega Dwi Cahya Haerul Ikhsan Hangtuah, Frenky Yosua Hasna Maharani Hesti Widyani Hesti Widyani Iis Ismawati Iis Sobariah Imam Abu Hanifah Ismawati, Iis Lia Uzliawati Lindawati Lindawati Marsha Azzahra Meilani Sri Ayuningsih Meutia Meutia Mochamad Naufal Alawiyansyah Muhamad Habib Anwar Fatwari Muhamad Habib Anwar Fatwari Muhamad Taqi Muhammad Annas Sudadi Muhammad Hafizh Fauzan Muhammad Hafizh Fauzan Muhammad Taqi Nasrullah, Nasrullah Neneng Fathiah Nesih Nesih Nuke Nugraha Nurhaelis, Elis Nusroh Milati Olivia Monica Putri Mutira Qodriyat, Yodi Ero Ramdhani, Dadan Ratih Purnamasari Rohmanullah, Ido Roza Mulyadi Sanusi, Fauji Selfi Maharani Siti Hartati Itaqi Taqi, Muhamad Tinka Vedyra Jotha Tisna Wahyu Vernanda Tri Lestari Tubagus Ismail Ujang Sutisna Ulfa Khairunnisa Vatya Almanda Putri Wawan Ichwanudin Wiyantoro, Lili Sugeng Wiyantoro, Lili Sugeng Yan, Chen Yanti Yanti Yeni Anggriani Yunita Sari Zahroh Atiqah

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