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All Journal Jurnal Akuntansi & Auditing Indonesia JURNAL HUTAN LESTARI Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) KEUNIS Jurnal Pilar Nusa Mandiri Kurios Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI JURNAL KAJIAN TEKNIK SIPIL Veritas : Jurnal Teologi dan Pelayanan Diligentia: Journal of Theology and Christian Education Performance : Jurnal Bisnis dan Akuntansi Jurnal Manajemen Bisnis dan Kewirausahaan Global Financial Accounting Journal Manna Rafflesia JIIP (Jurnal Ilmiah Ilmu Pendidikan) Motor Bakar : Jurnal Teknik Mesin Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Electrical Power Control and Automation (JEPCA) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI Jurnal Teologi Cultivation Jurnal Pengabdian kepada Masyarakat Nusantara Economics and Digital Business Review Shift Key: Jurnal Teologi dan Pengembangan Pelayanan ABDIKARYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Sola Gratia: Jurnal Teologi Biblika dan Praktika Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Kadesi : Jurnal Teologi dan Pendidikan Agama Kristen Veritas Lux Mea (Jurnal Teologi dan Pendidikan Kristen) ALUCIO DEI Jurnal Perspektif Pembiayaan dan Pembangunan Daerah JURNAL MISIONER Jurnal Pengabdian Masyarakat Bhinneka Millah: Journal of Religious Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) EKKLESIA: Jurnal Teologi Dan Pendidikan Kristiani Real Kiddos: Jurnal Pendidikan Anak Usia Dini Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka kawanad Basilius Eirene: Jurnal Agama dan Pendidikan Proskuneo: Journal of Theology SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa GENEVA: Jurnal Teologi dan Misi Paramathetes : Jurnal Teologi dan Pendidikan Kristiani Jurnal Akuntansi
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Hubungan penghindaran pajak dan tanggung jawab sosial perusahaan pada perusahaan di Bursa Efek Indonesia Susanti, Susanti; Hendi, Hendi; Krisyadi, Robby; Fathia, Yenny
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 5 (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 (323.884 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 5.2077

Abstract

This study aims to determine the relationship between tax avoidance and corporate social responsibility in companies on the IDX. In this study, tax avoidance, family ownership, foreign ownership, and public ownership are independent variables. CSR with the GRI 91 proxy is the dependent variable in this study. Companies listed on the Indonesia Stock Exchange (IDX) on the Indonesia Stock Exchange website (www.idx.co.id) in 2016-2020 were used in the study. The method used in sampling is purposive sampling method. The data used is the company's annual report that has been audited. Analysis of the data in this study used Eviews10 to perform an analysis that began with descriptive statistical tests, then continued with panel regression analysis and hypotheses. This study shows that tax avoidance with the ETR proxy is proven to have a positive and significant relationship to CSR. The variables of family ownership and foreign ownership are proven to have a public ownership relationship showing a negative coefficient. Firm size, firm profit, and leverage which are control variables in this study are also related to CSR.
Faktor-faktor penentu keterlambatan audit di Indonesia Hendi, Hendi; Susanti, She Lee
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (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.v5i5.2596

Abstract

Submission of financial reports is very important to be done on time because delays in financial reporting are a negative thing for companies, especially for investors. The research uses a quantitative approach and secondary research data sources, including the company's annual report. This study examines the influence that can affect the occurrence of audit delays by examining the effect of audit complexity, audit opinion, international audit firms, company size, financial debt, profitability, and concentration of share ownership on audit delays. Tests were carried out on all 154 manufacturing category companies by analyzing data for the 2017–2021 period. The application of the method used is panel data regression. The results of this study indicate that audit delay is significantly influenced by audit complexity, audit opinion, company size, DER, ROA, and concentration of share ownership. Meanwhile, audit delays have no significant effect on international audit firms. The results of the F test simultaneously found that the independent variables had an effect on audit delays. The implications of this research can be a guide for controlling audit reporting or monitoring potential audit delays.
ANALISIS PENGARUH FIRM SIZE, AUDITOR, INCOME, OPINION, DAN LEVERAGE TERHADAP AUDIT DELAY YANG TERDAFTAR DI BURSA EFEK INDONESIA Jenifer, Jenifer; Hendi, Hendi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): 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.v5i7.2979

Abstract

Public Bookkeeping Companies in good standing are judged to be able to conduct reviews more effectively and to have larger schedules to handle reviews as needed, allowing clients to obtain data from budget summaries and pursue financial options more quickly. The purpose of this research is to find out whether firm size, auditor size, income, and opinion have a significant effect on audit delay. This study was designed based on causality research, which is a research implementation with an emphasis on the influence between one variable and another. The research method used in this thesis is a quantitative approach. The results of the study show that income has a significant positive effect on audit delay. Other variables, namely firm size, auditor size, opinion, and leverage, have no significant effect on audit delay.
Hesychia Menurut Bapa-bapa Padang Gurun dan Delapan Kebajikan Jiwa Hendi, Hendi; Salindeho, Geralda Aprillia
Jurnal Teologi Cultivation Vol 4, No 2 (2020): Desember
Publisher : Institut Agama Kristen Negeri Tarutung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46965/jtc.v4i2.313

Abstract

Pandangan Bapa- bapa Padang Gurun Tentang “Hesychia” - Keheningan. Di dalam artikel ini kami akan menganalisis Perkataan para Bapa Gurun yang disusun oleh John Wortley dalam bukunya yang berjudul The Book of the Elders Saying of Desert Father tentang hesychia. Analisis perkataan mereka juga dipertajam dengan teks- teks di dalam Kitab Suci dan Philokalia tentang hesychia. Hasil analisis 35 perkataan para Bapa Gurun adalah adanya 8 kebajikan jiwa penting di dalam hesychia yaitu: melatih roh (askesis), pemurnian (purifkasi), fokus kepada Allah (nous atau mata tunggal), berjaga-jaga (nepsis), keheningan (silence), pengendalian diri, ketersapihan nafsu (apatheia), dan kasih. Delapan kebajikan jiwa dari hesychia ini dapat diterapkan dalam kehidupan spiritual seperti di masa pandemi ini.
MENJALANI KEHIDUPAN KESENDIRIAN MENURUT ST. ISHAK DARI SURIAH: PENGUDUSAN HATI DAN PIKIRAN UNTUK MENCAPAI THEOSIS Hia, Herniwati; Wijaya, Hendi
Misioner Vol 2 No 2 (2022)
Publisher : SEKOLAH TINGGI TEOLOGI KIBAID MAKALE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51770/jm.v2i2.71

Abstract

Penelitian ini bertujuan menjelaskan kehidupan keheningan (solitary life) menurut St. Ishak dari Suriah. Kehidupan keheningan menjadikan kehidupan pengudusan seseorang baik di dalam hati dan pikiran. Penulis akan memaparkan topik ini berdasarkan buku yang ditulis oleh Hilarion Alfeyev “The Spiritual World of Isaac the Syrian”. Hasil dari penelitian ini menunjukan bahwa mendatangkan pengudusan hati dan pikiran sehingga melahirkan kehidupan monastik menuju kepada Allah (Theosis). Keheningan dalam pikiran dan hati akan menimbulkan doa dan perbuatan pengudusan itu sendiri.
The Application of Fear Of Missing Out Attitude and Frugal Living Concept to Investment Decisions of PT. BPR Duta Kepulauan Riau Employees Novrina, Putri Dwi; Chandra, Rezario Febrianta; Meifari, Vanisa; Nasution, Finalesvita Br.; Hendi, Hendi
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sikap Fear of Missing Out (FoMO) dan konsep Frugal Living terhadap keputusan berinvestasi pada karyawan PT BPR Duta Kepulauan Riau. Penelitian menggunakan pendekatan asosiatif dengan melibatkan seluruh karyawan perusahaan sebagai sampel melalui teknik sampel jenuh. Pengujian data dilakukan menggunakan SmartPLS dengan validitas dan reliabilitas yang terukur. Hasil penelitian menunjukkan bahwa FoMO memiliki pengaruh positif dan signifikan terhadap keputusan berinvestasi, dengan nilai T-statistik sebesar 4,185 (> 2,021) dan P-value 0,000 (< 0,05). Tingginya tingkat FoMO pada karyawan, dengan rata-rata 57,8%, menjadi pendorong utama dalam pengambilan keputusan investasi. Selain itu, konsep Frugal Living juga berpengaruh signifikan terhadap keputusan investasi, dengan nilai T-statistik sebesar 4,156 (> 2,021) dan P-value 0,000 (< 0,05). Perilaku hemat yang mencakup perencanaan keuangan, kontrol pengeluaran, dan pembelian berdasarkan kebutuhan memiliki rata-rata pengaruh sebesar 55,2%. Penelitian ini menyoroti pentingnya pemahaman terhadap faktor psikologis dan perilaku dalam mendukung pengambilan keputusan investasi. Saran praktis yang diajukan adalah pelatihan literasi keuangan untuk meningkatkan pemahaman karyawan mengenai risiko dan keuntungan investasi. Penelitian lanjutan diusulkan untuk memperluas cakupan responden dan mengeksplorasi faktor lain seperti literasi keuangan, toleransi risiko, atau pengaruh media sosial terhadap keputusan investasi.
ANALISA BERAT VOLUME DAN KUAT TEKAN BATAKO DENGAN PENAMBAHAN FIBREGLASS Wibowo, Petrus Haryanto; Hendi, Hendi
Jurnal Kajian Teknik Sipil Vol 5, No 2 (2020): JURNAL KAJIAN TEKNIK SIPIL
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jkts.v5i2.4787

Abstract

The increasing population growth has caused the population's need for housing facilities to increase. The development of housing facilities will increase the need for building materials. The solution to resolve this issue is by working up the use of local resources to raise the production of necessary building materials. One of the building materials in this research is the concrete brick that is a relatively cheap and strong building block. Fiberglass is an industrial material for construction as part of the waterproofing that has a value of strength, economy, and flexibility in its use. Since it is known for its usefulness values, so the author conducted a study with the addition of fibreglass as a replacement of fine aggregate in the bricks to work on the volume weight and compressive strength. The research indicates that the addition of fiberglass was 0%, 2.5%, 5% & 7.5% in the concrete block with the volume weight values were 2208 kg/m3, 2149.037 kg/m3, 2130.568 kg/m3 & 2125.63 kg/m3. The value of volume weight on the addition of fibreglass to the concrete brick showed a smaller volume weight value than the normal brick. The research indicates that the addition of fiberglass is 0%, 2.5%, 5% & 7.5% in the brick with the average compressive strength values were 436.025 kg/cm2, 236.805 kg/cm2, 230.176 kg/cm2 & 289.129 kg/cm2. The average compressive strength in the addition of fiberglass to the concrete brick was smaller than the normal brick..
Pendekatan Alkitabiah dalam Membantu Anak Usia 2-5 Tahun Mengembangkan Kemampuan Berbicara Duha, Sang Putra Immanuel; Tulus, Jekson; Marpaung, Nona Beta; Hendi, Hendi; Marlianus, David
Real Kiddos: Jurnal Pendidikan Anak Usia Dini Vol. 2 No. 2: Maret 2024
Publisher : Sekolah Tinggi Teologi Real Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53547/realkiddos.v2i2.536

Abstract

Speech delays in children aged 2-5 years are a common problem that hinders their language development. In this context, a Biblical approach can be a valuable source of guidance for parents and educators in helping children aged 2-5 years develop their speaking skills. However, there has not been much literature review regarding the use of a Biblical approach in this context. This literature review aims to explore the use of a Biblical approach in helping children aged 2-5 years develop their speaking skills. The objectives of this research include identifying relevant Biblical principles, developing methods for Biblical approaches, and evaluating the results achieved through the application of these methods. The research approach method uses a qualitative approach by examining relevant Biblical principles through a Biblical text approach, consulting with theologians through literature study and research from related journals. Based on these principles, a Biblical approach method was developed, including the use of Bible stories, spiritual songs, prayers, and positive affirmations in children's daily activities. In the end, the results of applying this Biblical approach showed positive results in developing the speaking abilities of children aged 2-5 years. Children show improved speaking ability through recognizing words from Bible stories, using hymns to practice language skills, and using prayers involving simple words and phrases. Apart from that, positive affirmations based on Bible teachings also help build children's confidence in communicating.Keywords: Biblical Approach; Children 2-5 years; Speaking ability.AbstrakKeterlambatan bicara pada anak usia 2-5 tahun merupakan masalah umum yang menghambat perkembangan bahasa mereka. Dalam konteks ini, pendekatan Alkitabiah dapat menjadi sumber bimbingan yang berharga bagi orang tua dan pendidik dalam membantu anak-anak usia 2-5 tahun mengembangkan kemampuan berbicara mereka. Namun, tinjauan literatur terkait penggunaan pendekatan Alkitabiah dalam konteks ini belum banyak dilakukan. Tinjauan literatur ini bertujuan untuk mengeksplorasi penggunaan pendekatan Alkitabiah dalam membantu anak usia 2-5 tahun mengembangkan kemampuan berbicara mereka. Tujuan penelitian ini mencakup identifikasi prinsip-prinsip Alkitab yang relevan, pengembangan metode pendekatan Alkitabiah, dan evaluasi hasil yang dicapai melalui penerapan metode tersebut. Adapun metode pendekatan pada penelitian menggunakan pendekatan kualitatif dengan meneliti prinsip-prinsip Alkitab yang relevan melalui pendekatan teks Alkitab, konsultasi dengan ahli teologi melalui studi kepustakaan dan penelitian dari jurnal yang terkait. Berdasarkan prinsip-prinsip tersebut, metode pendekatan Alkitabiah dikembangkan, termasuk penggunaan cerita-cerita Alkitab, lagu-lagu rohani, doa, dan afirmasi positif dalam kegiatan sehari-hari anak-anak. Pada akhirnya hasil dari penerapan pendekatan Alkitabiah ini menunjukkan hasil yang positif dalam mengembangkan kemampuan berbicara anak usia 2-5 tahun. Anak-anak menunjukkan peningkatan kemampuan berbicara melalui pengenalan kata-kata dari cerita-cerita Alkitab, penggunaan lagu-lagu rohani untuk melatih kemampuan bahasa, dan penggunaan doa yang melibatkan kata-kata dan frasa-frasa sederhana. Selain itu, afirmasi positif berdasarkan ajaran Alkitab juga membantu membangun kepercayaan diri anak-anak dalam berkomunikasi.Kata Kunci: Pendekatan Alkitabiah; Anak 2-5 tahun; Kemampuan berbicara.
PRAYER AND VIGILANCE: A BIBLICAL AND PHILOKALIAN APPROACH TO THE RENEWAL AND PROTECTION OF THE NOUS Hendi, Hendi; Triyanti, Magdalena Hananing; Liesar, Tjenny; S Sara S, Kezia Ariesa
Manna Rafflesia Vol. 11 No. 1 (2024): Oktober
Publisher : Sekolah Tinggi Teologi Arastamar Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38091/man_raf.v11i1.433

Abstract

This article examines the biblical and Philokalian approach to renewing and protecting the nous or intellect (Romans 12:2; 1 Corinthians 2:17), proposing that prayer and nepsis (vigilance) are essential strategies for mitigating the influence of logismoi and passions. Analysis reveals that these practices are vital in cultivating authentic Christian spirituality. The Philokalia invites a reevaluation of spiritual perspectives, offering a novel framework that integrates an investigative tool, therapeutic technique, and theoretical insights into the human mind. This study highlights how these ancient practices can be adapted to modern psychotherapeutic interventions, providing a transformative approach to revitalizing our nous faculties. The findings underscore the relevance of the Philokalia in contemporary spiritual and psychological contexts, introducing innovative methods for addressing spiritual and emotional challenges in today's world. This article aims to bridge ancient spiritual wisdom with contemporary therapeutic practices, offering new insights and practical applications for enhancing mental and spiritual well-being.
PENGARUH PROMOSI DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN PADA PT ALVA NIAGA BANINDO Hendi, Hendi; Purba, Tiurniari
SCIENTIA JOURNAL Vol 3 No 2 (2021): Volume 3 Nomor 2 2021
Publisher : LPPM Universitas Putera Batam

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

Abstract

The purpose of this study was to determine promotion and brand image that affect the purchase decision at PT Alva Niaga Banindo with the sampling technique used is non-probability sampling using saturation sampling for the number of samples 115. The results of the coefficient of determination (R2) obtained are the promotion variables and the brand image that is approved 66.7% of the purchasing decisions at PT Alva Niaga Banindo. From the results of multiple linear regression shows that Y = 8,951 + 0.783 (X1) + -0.131 (X2). T test results indicate promotion has an influence on purchasing decisions Sig = 0,000 <0.05; t-count = 14.936), and brand image is not required to significantly influence the purchasing decisions (Sig = 0.071> 0.05; t-calculate = -1,821). The f test results show that promotion and simultaneous brand image have a positive and significant influence on purchasing decisions at PT Alva Niaga Banindo (Sig = 0,000 <0.05; f-count = 112,408
Co-Authors Angelia, Jesslyn Angelica, Jecelyn Angelina, Claudia Apriliana, Sarah Ari Beni Santoso Armando, Rio Awang Harsa Kridalaksana Budi Harsono Budi, Tri Mulya Chairika, Saltycia Chandra, Rezario Febrianta Cholifah, Miftahul Dedy Cahyadi, Dedy Djabu, Risno Djufri, S. Umar Duha, Sang Putra Immanuel Edy Thamrin, Edy Eko Suprapto, Eko Fathia, Yenny Gulo, Hisikia Gulo, Marniwati Gulo, Reni Gulo, Ribala Erni Gulo, Syutriska Gulo, Syutriska Kardia Halim, Joice Halim, Sugianto Handoko Karjantoro Handoko, Yusuf Slamet Harefa, Yaaro Hia, Herniwati Hia, Lurusman Jaya Hia, Marsha Indah Fitri Astuti, Indah Fitri Jenifer, Jenifer Jessyca, Jessyca Jihole, Deswita Joanne, Joanne Juliawati, Fransiska Karim, Ikawati Kasmiati Kasmiati Keni Keni Kitty, Kitty Krisyadi, Robby Lawolo, Aprianus Liesar, Tjenny Lisniati, Septi M, Iskandar A Marlianus, David Marpaung, Nona Beta Medawati, Rina Meilisa, Jennifer Ming, Ming Muhammad Win Afgani Munadian, Munadian Murti, Imelda Nagoya, Rocky Nasution, Finalesvita Br. Ningsih, Ika Putri Wahyu Novi Novi Novrina, Putri Dwi Nugroho, Johan panikkai, sumarni Prialita, Arianti Purba, Tiurniari Puspitaloka, Shinta Ruslan Dalimunthe Rustam, Triana Ananda S Sara S, Kezia Ariesa Salindeho, Geralda Aprillia Santosa, Monica sapatandekan, Imel Yovita Sari Dewi Septyan, Layliecha Nurmei Seriwati, Dewi sherly sherly Silvana, Versia Siroj, Rusdi Abdullah Sugianto Sugianto Supriyanto Supriyanto Susanti Susanti Susanti, She Lee Tifani, Tifani Triyanti, Magdalena Hananing Tulus, Jekson Vanisa Meifari waruwu, damica23 Wasliman, Eva Dianawati Wibowo, Petrus Haryanto Yoseptry, Ricky Yudiaka, Deki Zai, Gunawan Christianto Zebua, Boyman Aspirasi