Article Per Year (5 Year)
p-Index From 2021 - 2026
6.883
P-Index
This Author published in this journals
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
Hendi, Hendi
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Nursing Public Health Social Sciences Transportation Veterinary Other

Published : 58 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 58 Documents
Search

 2   3   4   5   6 
TELAAH OTORITAS KERASULAN PAULUS TERHADAP TUDUHAN KAUM MUSLIM MENURUT SURAT GALATIA 1:1-5 Lawolo, Aprianus; Wijaya, Hendi
Shift Key : Jurnal Teologi dan Pelayanan Vol. 12 No. 2 (2022): Regular Issue, Volume 12 Number 2 (2022)
Publisher : P3M STT Kristus Alfa Omega

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37465/shiftkey.v12i2.302

Abstract

Today, the complex issue of Paul's apostolic authority has become a hot topic both among Christian theologians and among Islamic polemicists. To answer the problems, the authors use the exegesis method of Galatians 1:1–5 and literature studies to find sources that are relevant to the existing problems. The results of this study indicate that Paul was legally chosen by God and had the same task and function as the other apostles, namely, to proclaim the resurrection of Christ.
PENGARUH KEBERAGAMAN GENDER DAN UKURAN DEWAN DIREKSI TERHADAP PENGHINDARAN PAJAK YANG DIMEDIASI OLEH KINERJA KEBERLANJUTAN: THE EFFECT OF GENDER DIVERSITY AND SIZE OF BOARD OF DIRECTORS ON TAX AVOIDANCE MEDIATED BY SUSTAINABILITY PERFORMANCE Jessyca, Jessyca; Hendi, Hendi; Krisyadi, Robby
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 5 No. 1 (2024): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.5.1.1-10

Abstract

State revenue from taxation is Indonesia's largest source of revenue as evidenced in 2018, where tax revenue contributed 78.1% of total state revenue. However, this is inversely proportional for companies where taxes are a relatively significant expense for companies. This is considered to be able to reduce profits relatively significantly so that tax management efforts are made so that companies can pay taxes, as little as possible. This study aimed to investigate the impact of gender diversity and board size on corporate tax avoidance practices. Additionally, it sought to contribute to the existing body of literature by examining the role of a mediator, specifically sustainability performance, in mediating the relationship between board size, board gender diversity, and tax avoidance in Indonesia. The research analyzed data from all companies listed on the IDX that met the predetermined sample criteria. The findings of this study indicate that neither board size nor board gender diversity has a significant influence on tax avoidance. However, when tested with a mediating variable, namely sustainability performance, both board size and board gender diversity demonstrate a positive effect. Nevertheless, the results of the mediation of sustainability performance are not statistically significant
Pembuatan Sistem Akuntansi Dengan Menggunakan Aplikasi Microsoft Access Di Toko Yupindo Jaya Hendi, Hendi; Jessyca, Jessyca
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 1 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i1.2396

Abstract

Toko Yupindo Jaya merupakan UMKM yang dulunya melakukan pencatatan akuntansi dan pembuatan laporan keuangan secara manual. Namun saat ini Toko Yupindo Jaya tidak lagi melakukan pencatatan transaksi keluar masuknya kas maupun melakukan pembuatan laporan keuangan. Pandemi corona yang menyebabkan penurunan penjualan menyebabkan omset yang didapatkan oleh Toko Yupindo Jaya turun secara drastis. Toko Yupindo Jaya akhirnya melakukan eliminasi terhadap karyawan yang bekerja disana agar dapat mengurangi beban gaji yang harus dibayarkan kepada karyawan serta juga tidak melakukan stok barang lagi. Dengan tidak adanya pembayaran gaji dan melakukan pengumpulan persediaan barang, Jan Fui selaku pemilik juga tidak melakukan pembuatan laporan keuangan lagi. Saat ini laba maupun rugi yang diterima oleh Toko Yupindo Jaya serta pengeluaran yang dilakukan juga tidak diketahui detail. Setelah melakukan wawancara terhadap Jan Fui  dan mengetahui informasi tersebut, kemudian membuat sistem menggunakan aplikai Microsoft Access yang bertujuan membantu Jan Fui untuk membuat laporan keuangan dan mengetahui laba atau rugi yang didapatkannya dengan mudah. Untuk PkM selanjutnya yang melakukan penelitian, juga merekomendasikan agar sistem ini dapat di sempurnakan maupun dikembangkan lagi sesuai dengan kondisi ekonomi maupun kebutuhan UMKM (Usaha Mikro, Kecil dan Menengah) dikemudian hari.
Sistem Informasi Akuntansi Berbasis Microsoft Access Utama Motor Hendi, Hendi; Novi, Novi
Kawanad : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): October
Publisher : Yayasan Kawanad

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56347/kjpkm.v4i2.368

Abstract

This study aims to develop a Microsoft Access-based accounting information system for Utama Motor, a small and medium enterprise (SME) in Batam, Indonesia, to improve the efficiency and accuracy of financial recording. Previously, financial transactions were recorded manually using Microsoft Excel, often resulting in input errors, data duplication, and delays in preparing financial statements. The system was designed using a relational database structure, comprising main tables such as msChartofAccount, msInventory, msSupplier, and trSalesHeader to integrate financial transactions. The research employed a Participatory Action Research (PAR) approach, emphasizing active collaboration between researchers and the business owner throughout the design, testing, and evaluation stages. The implementation results show a 42% reduction in financial report preparation time, improved recording accuracy, and higher user acceptance levels. Furthermore, the system produces financial statements that comply with the Indonesian Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Overall, the Microsoft Access-based system offers an effective and affordable solution for SMEs to enhance financial management professionalism and support digital transformation in small enterprises. 
KERAGAMAN GENDER DAN NILAI PERUSAHAAN DI INDONESIA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Krisyadi, Robby; Hendi, Hendi; Meilisa, Jennifer
KEUNIS Vol. 12 No. 1 (2024): JANUARY 2024
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v12i1.5358

Abstract

Companies that have high company values tend to increase level of investor confidence in the progress and development of the company. Fluctuations in firm value in banking and insurance sector are the focus of the problem in this study. The objective of this study is to examine the moderating role of company size between gender on firm value on Indonesia Stock Exchange in banking and insurance sectors in 2018-2022. This method uses purposive sampling to collect data samples. There are 58 companies from the banking and insurance sectors as samples in this study. The data were analyzed using descriptive statistical methods and outlier tests with SDR using IBM SPSS Statistics 25 as well as convergent validity tests, discriminant validity tests, collinearity model tests, structural model tests, and hypothesis testing using SmartPLS 3.0. The results of the study (1) firm value is significantly positively affected by gender diversity; (2) firm size does not play a role in moderating the relationship between gender diversity and firm value.
Pembuatan Sistem Pencatatan Akuntansi Menggunakan Aplikasi Microsoft Access Pada CV. Eleutheria Creative House Hendi, Hendi; Angelica, Jecelyn
Jurnal Pendidikan Tambusai Vol. 8 No. 3 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Laporan ini membahas perancangan sistem pencatatan akuntans berbasis Microsoft Access untuk CV Eleutheria Creative House, yang bergerak di bidang jasa event organizer, fotografi, dan videografi. Tujuan utama dari penelitian ini adalah membantu perusahaan dalam menyusun sistem pencatatan keuangan yang lebih efisien dan terstruktur untuk mendukung pengambilan keputusan yang lebih baik. Penelitian dilakukan melalui beberapa tahap, yaitu observasi, wawancara, analisis data, dan pengembangan sistem. Implementasi sistem meliputi fitur-fitur seperti daftar akun, pencatatan transaksi, dan laporan keuangan, termasuk laporan laba rugi dan laporan posisi keuangan. Hasil penelitian menunjukkan bahwa penggunaan sistem ini meningkatkan efisiensi operasional perusahaan dan menghasilkan laporan keuangan yang lebih akurat. Penelitian ini berkontribusi dalam meningkatkan pengelolaan keuangan dan pengendalian internal perusahaan, serta mendukung pertumbuhan bisnis jangka panjang.
The Role of Auditor Characteristics on Tax Avoidance Hendi, Hendi; Sherly, Sherly
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8098

Abstract

Abstract Purpose - This study aims to explore the role of auditor characteristics on the practice of tax avoidance in Indonesia. Auditor characteristics are determined from the auditor industry specialization, audit opinion, audit tenure, and audit fee. Meanwhile, tax avoidance behavior is determined from a comparison of the effective tax rate (ETR). Design/methodology/approach - The secondary data analysis on this study applies a panel data regression method to analyze data from companies listed on the Indonesia Stock Exchange between 2018 and 2022. Findings - The findings indicate that audit tenure has a significant negative effect on tax avoidance. Meanwhile, auditor industry specialization, audit opinion, and audit fees do not have a significant effect on tax avoidance. Research limitations/implications - The results of this study contribute to the role of auditor characteristics on tax avoidance practices. Keywords: Auditor Characteristics, Audit Fee, and Tax Avoidance
Konsep Doa Yesus Menurut Kallistos Ware: Sebuah Doa Membangun Spiritual Yang Kokoh waruwu, damica23; Wijaya, Hendi
JURNAL KADESI Vol. 7 No. 1 (2024): Volume 7 Nomor 1 Desember 2024
Publisher : Sekolah Tinggi Teologi Kadesi Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54765/ejurnalkadesi.v7i1.102

Abstract

Prayer is an important aspect for humans to ask for help from God, especially for Christians. However, humans mostly ask for God's help in times of need or in times of urgency and then they cry out for God's help through prayer or by mentioning the name of Jesus. Thus, in such a way, it will be more difficult for humans to get close to God. The purpose of this study is to explain how the Jesus Prayer can be the most important part of a Christian's life based on “The Power of the Name the Jesus Prayer in Orthodox spirituality”. The method used by the author in this research is a literature study, by reading books, magazines, and collecting library data. The author also interacts with other texts such as journals, and the writings of the church fathers. Therefore, the results of this study show that the prayer of the Jesus puja or praying by mentioning the name of Jesus can be done at any time, be it in distress or in happiness, because this prayer can help humans to be able to continue to establish a good and strong relationship with God without any restrictions, and can also bring humans to experience the likeness of God or called (theosis).
Tinjauan Teologis Mengenai Makna Kata “Immanuel” Menurut Kirill dari Aleksandria [Theological Review on the Meaning of the Word "Immanuel" According to Cyril of Alexandria] Apriliana, Sarah; Hendi, Hendi
Diligentia: Journal of Theology and Christian Education Vol. 4 No. 2 (2022): May
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/dil.v4i2.5315

Abstract

In the Old Testament, there is a prophecy about God that gave a sign that a virgin would conceive and give birth to a son, and she would name him Immanuel. Although the term sounds familiar, the word Immanuel is only mentioned 3 times in the Bible, namely in Isaiah 7:14, Isaiah 8:8 and Matthew 1:23. The word "Immanuel" itself literally means "God with us." This word is a designation that refers to the presence of God in accompanying His people. This article will discuss further the meaning of the word "Immanuel" according to the view of one of the church fathers named Cyril of Alexandria.BAHASA INDONESIA ABSTRACT: Dalam Perjanjian Lama terdapat nubuat tentang Tuhan yang memberikan tanda bahwa seorang anak dara akan mengandung dan melahirkan seorang anak laki-laki, dan ia akan menamai-Nya Imanuel. Meskipun istilah ini terdengar tidak asing, kata Imanuel hanya disebutkan sebanyak 3 kali di dalam Alkitab, yaitu di dalam Yesaya 7:14, Yesaya 8:8, dan Matius 1:23. Kata "Imanuel" sendiri secara harfiah berarti "Allah menyertai kita". Kata ini merupakan sebutan yang merujuk pada kehadiran Tuhan dalam menyertai umat-Nya. Artikel ini akan membahas lebih jauh arti kata "Imanuel" menurut pandangan salah satu bapa gereja yang bernama Cyril dari Aleksandria.
Assessing food security post-earthquake in Majene, Indonesia: An analysis of food availability, consumption patterns, and dietary quality Karim, Ikawati; Kasmiati, Kasmiati; Hendi, Hendi; Panikkai, Sumarni
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 11 No. 4 (2023): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v11i4.21291

Abstract

This study examines food security in Majene, West Sulawesi, following the 2021 earthquake, focusing on food availability, consumption, and dietary patterns. The research utilizes a descriptive qualitative approach and relies on secondary data from the Food Security Service Office of the Majene Regency. The data are supplemented by information from the Central Statistics Agency and interviews with informants. The findings reveal that the primary nutritional parameters—energy, protein, and fat—are adequately met. The availability of energy from vegetable sources exceeds the recommended 984 kcal/capita/day. Protein availability, mainly from animal sources, meets the 63 grams/capita/day guideline. Fat availability, primarily from vegetable fats, also aligns with the recommended 72.17 grams/capita/day. During the earthquake, food supplies, which included 11 staple types, were sufficient, evidenced by available quantities surpassing consumption levels. For instance, rice availability stood at 29,277 tons against a consumption level of 20,084.70 tons. The study also assesses dietary patterns, finding that grains, oils, fats, oily fruits/seeds, sugars, and vegetables meet desirable dietary scores, while tubers, animal products, and legumes fall short.
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