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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Owner : Riset dan Jurnal Akuntansi SRIWIJAYA JOURNAL OF MEDICINE Akurasi : Jurnal Studi Akuntansi dan Keuangan Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Studi Akuntansi dan Keuangan Indonesia (SAKI) Journal of Accounting and Finance Management (JAFM) JURNAL ABDIKARYASAKTI Smart Dedication: Jurnal Pengabdian Masyarakat
Veny, Veny
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Karakteristik Penderita Polineuropati Akibat Penggunaan Fenitoin di Poliklinik Saraf RSUP Dr. Mohammad Hoesin Palembang Handayani, Sri; Veny, Veny; Haddani, Hasnawi; Marisdina, Selly; Bahar, Erial
Sriwijaya Journal of Medicine Vol. 2 No. 1 (2019): Sriwijaya Journal of Medicine
Publisher : Fakultas Kedokteran Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.947 KB)

Abstract

Fenitoin merupakan antikonvulsi yang sering digunakan untuk mengobati kejang umum tonik-klonik, kejang parsial, dan status epileptikus. Salah satu efek samping dari penggunaan fenitoin adalah polineuropati. Di Indonesia sendiri, belum ada data mengenai kejadian polineuropati akibat penggunaan fenitoin. Penelitian ini bertujuan untuk mengetahui karakteristik penderita polineuropati secara klinis maupun elektrofisiologi pada pengguna fenitoin yang berobat ke Poliklinik Saraf RSMH Palembang periode Januari 2017 sampai Maret 2017. Penelitian ini merupakan penelitian deskriptif dengan metode cross sectional pada 23 sampel yang memenuhi kriteria inklusi dari bulan Januari 2017 – Maret 2017. Dilakukan analisis univariat untuk melihat distribusi sampel penelitian, analisis bivariat chi-squareuntuk menilai hubungan antara polineuropati dengan variabel independen, dan untuk melihat faktor–faktor yang berhubungan dengan terjadinya polineuropati secara terintegrasi dilakukan analisis logistik regresi. Proporsi kejadian polineuropati secara klinis pada pengguna fenitoin di Poliklinik RSUP Dr. Mohammad Hoesin Palembang sebesar 26,1%, sedangkan proporsi kejadian polineuropati secara elektrofisiologi sebesar 30,4%. Penelitian ini menunjukkan bahwa banyaknya antikonvulsi yang digunakan dan durasi penggunaan fenitoin berhubungan dengan kejadian polineuropati.
AKUNTAN PENDIDIK: PENGGERAK AKUNTAN GENERASI INDONESIA EMAS 2045 Setiawan, Temy; Veny, Veny; Angelene, Dian
Jurnal Abdikaryasakti Vol. 3 No. 2 (2023): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v3i2.17267

Abstract

Perkembangan akuntansi masa depan yaitu pada puncak bonus demografi dengan visi Indonesia emas 2045 tidak terlepas dari dunia pendidikan sekolah menengah atas. Generasi yang saat ini berada di jenjang SMA akan menjadi pemimpin di masa depan. Sedangkan saat ini mereka hidup dalam era digitalisasi teknologi dan informasi bahkan pengenalan kecerdasan buatan. Oleh karena itu metode pembelajaran harus dikemas dengan cara yang menarik dan berbasis teknologi. Sudah saatnya mereka mempelajari materi akuntansi dasar dengan teknologi aplikasi. Seiiring kurikulum merdeka belajar, guru-guru menjadi tonggak pembelajaran harus memiliki perubahan paradigma pembelajaran. Pengabdian masyarakat ini memberikan kontribusi pada pengenalan pembelajaran akuntansi dengan aplikasi yang dapat dijalankan hanya dengan telepon genggam. Metode yang digunakan adalah ekperimen dan hasil dari kegiatan ini, guru-guru dapat menggunakan aplikasi tersebut dan diharapkan mengajar menggunakan aplikasi untuk siklus akuntansi perusahaan jasa dan dagang. Dengan demikian, metode pembelajaran akuntansi dapat menarik dan relevan. Hasil kegiatan ini pun direspon baik oleh peserta yaitu guru dengan kuisioner umpan balik menjelaskan topik bermanfaat, nara sumber membawakan dengan baik.
Faktor yang Mempengaruhi Keputusan Transfer Pricing pada Perusahaan Sektor Consumer Non-Cyclicals Sari, Natasya Permata; Veny, Veny
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 2 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.6.2.182-199

Abstract

The study aimed to determine the impact of Tax Minimization, Company Size, Debt Covenant, and Profitability on the Transfer Pricing decision in non-cyclical companies. The theoretical framework supporting this study is the agency theory. The study used a quantitative causal comparative approach with a population and sample of non-cyclical companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. The sample was obtained based on predefined criteria. The analysis in this study included descriptive statistics, classical assumption tests, and linear regression analysis, which was processed using IBM SPSS version 25. Based on the test results, it was found that: (1) Tax Minimization had a significant negative impact on transfer pricing; (2) Company Size had not a significant positive impact on transfer pricing; (3) Debt Covenant had a significant negative impact on transfer pricing; (4) Profitability had not a significant negative impact on transfer pricing.
A Determinan Manajemen Laba Pada Perusahaan Infrastruktur Tahun 2018-2022 Veny, Veny; Harsono, Jessica
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 04 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i04.75633

Abstract

  Kegiatan riset yang dilangsungkan dimaksudkan agar bisa mengkaji keterpengaruhan perencanaan pajak, profitabilitas, kepemilikan institusional, serta leverage terhadap manajemen laba untuk industri perusahaan infrastruktur yang sudah terdaftar di Bursa Efek Indonesia dari 2018 sampai 2022. Secara keseluruhan, 88 data dari 20 perusahaan dipilih melalui purposive sampling. Dalam proses pengujian juga melibatkan penggunaan SPSS 25 dan juga menggunakan metode analisis regresi linear berganda. Kesimpulan dari temuan menyatakan perencanaan pajak dan leverage secara parsial, mempunyai pengaruh positif serta signifikan terhadap manajemen laba. Untuk profitabilitas dan kepemilikan institusional mempunyai pengaruh positif namun tidak signifikan secara parsial terhadap manajemen laba. Determinan yang digunakan secara bersama berpengaruh signifikan terhadap manajemen laba.  
ANALISIS PEMAHAMAN PEPATAH HAKKA TERHADAP MAHASISWAPROGRAM STUDI PENDIDIKAN BAHASA MANDARINUNIVERSITAS TANJUNGPURA Veny, Veny; Veronica, Tjen; Khiong, Bun Yan
Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) Vol 12, No 8 (2023): Agustus 2023
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jppk.v12i8.68283

Abstract

Hakka proverbs is the crystallization of Hakka-language art, and its also a bearer of traditional Hakka culture. In general, proverbs are used to giving satire, reprimand, and advice, because a proverbcontains moral values, norms, advice and parables. The purpose of this paper is to find out and study the conditions of understanding inusing the Hakka proverbs by student of Chinese Language EducationStudy Program, Teacher Training and Education Faculty, Tanjungpura University. The research in this paper is using test questions and questionnaires to get the result if this research. The results of the research stated that the students mastery of the Chinese Language Education Study Program, Teacher Training andEducation Faculty, Tanjungpura University class of 2019, 2020, 2021, and 2022 towards Hakka proverbs was relative good, this indicated that they quite understood the Hakka proverbs. The type of Hakka proverb that was most mastered by students was about "environmental/social proverb" which reached 82.17%, while those that were less mastered were about "artificial proverb" which onlyreached 78.86%. After analyzing, the writer realizes that the students already have basic knowledge about Hakka proverbs, but they rarelyuse Hakka proverbs, so there are some proverbs they have forgottenand do not understand the meaning of these Hakka proverbs.
Literasi Financial Technology dan Pengenalan Aplikasi Flip.id untuk Meningkatkan Pemberdayaan Warga: Pelaku Usaha di Kecamatan Pondok Aren, Tangerang Selatan Veny, Veny; Andari Ferranti , Putri
Smart Dedication: Jurnal Pengabdian Masyarakat Vol. 1 No. 2 (2024): Smart Dedication: Jurnal Pengabdian Masyarakat
Publisher : SMART SCIENTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70427/smartdedication.v1i2.88

Abstract

Pelaku usaha mikro, kecil, dan menengah (UMKM) di Kecamatan Pondok Aren, Tangerang Selatan, khususnya yang bergerak di bidang produksi minuman kunyit asam, menghadapi tantangan dalam menentukan harga pokok produksi (HPP) yang tepat. Pengetahuan yang terbatas mengenai perhitungan HPP dan strategi pemasaran digital menghambat perkembangan usaha mereka. Kondisi ini mengakibatkan penetapan harga jual yang kurang kompetitif dan pemasaran yang kurang efektif, sehingga berdampak pada penjualan dan profitabilitas usaha. Program Pengabdian masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku usaha UMKM dalam hal perhitungan HPP dan pemanfaatan pemasaran digital. Melalui pelatihan ini, pelaku usaha akan mendapatkan pemahaman yang lebih baik tentang komponen-komponen HPP, cara menghitungnya secara akurat, serta strategi pemasaran digital yang dapat membantu meningkatkan jangkauan pasar dan penjualan produk kunyit asam mereka. Dengan demikian para pelaku usaha dapat menghitung HPP secara mandiri dan akurat dan mampu mengimplementasikan strategi pemasaran digital yang sesuai dengan kondisi dan kebutuhan usaha mereka agar dapat meningkatkan penjualan dan membuat usaha mereka berkembang secara berkelanjutan dan lebih profesional.
ANALISIS FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM PERUSAHAAN SEKTOR RITEL SEBELUM DAN SELAMA PANDEMI COVID-19 Veny, Veny; Angelene, Dian; Junita, Ellyanna
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i2.236

Abstract

Penelitian ini bertujuan menguji pengaruh faktor fundamental seperti NPM, ROA, DAR dan CR terhadap harga saham perusahaan sektor ritel, pada masa sebelum dan setelah pandemi covid-19. Analisis regresi data panel digunakan dengan melakukan uji Chow, uji Hausman, uji LM. Pengujian dilakukan pada sektor perusahaan ritel selama kuartal 1 2018 sampai dengan kuartal 4 tahun 2019 untuk data sebelum pandemi dan kuartal 1 2020 sampai dengan kuartal 4 tahun 2021 untuk data setelah pandemi. Sampel terpilih adalah 21 perusahaan ritel dengan jumlah observasi sebanyak 336 melalui metode purposive sampling. Hasil penelitian menunjukkan sebelum pandemi NPM dan CR memberi pengaruh tidak signifikan terhadap harga saham, sedangkan ROA dan DAR berpengaruh secara negatif tidak signifikan terhadap harga saham. Hasil pengujian pada periode setelah pandemi menunjukkan pengaruh NPM dan ROA secara negatif tidak signifikan terhadap harga saham, sementara DAR dan CR memberi pengaruh terhadap harga saham secara positif tidak signifikan.
Pengaruh Komisaris Independen, Komite Audit dan Rasio Keuangan Perusahaan Terhadap Agresivitas Pajak Bernhard, Christopher Tannos; Veny, Veny
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1813

Abstract

Tax Aggressiveness is the company's actions to reduce the tax burden that must be paid by the company. Every company certainly wants a smaller tax burden. The tax burden is considered by the company as a deduction from the company's profit. Tax aggressiveness in a company can be done legally or illegally and it depends on the company's decision. This study aims to examine the effect of Independent Commissioners, Audit Committee, Return on Assets, Leverage, Capital Intensity, and Company Size on Tax Aggressiveness in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research is a quantitative research with multiple linear regression analysis method processed using a data processing application, namely SPSS 26. The data used is secondary data obtained by library and documentation techniques. The sample selection method in this study used a purposive sampling method and obtained 24 companies with a total sample of 120 samples. Based on the research results, it can be concluded that the Independent Commissioner has a significant positive effect on tax aggressiveness and capital intensity has a significant negative effect on tax aggressiveness. While the Audit Committee, Return on Assets, Leverage, and Company Size have no significant effect on tax aggressiveness. However, if the Independent Commissioner, Audit Committee, Return on Assets, Leverage, Capital Intensity, and Company Size move simultaneously, the results will have a significant effect on Tax Aggressiveness.
The Effect of Financial Ratios and Company Size on Tax Management in Manufacturing Companies Listed on The Indonesia Stock Exchange in 2019-2022 Felicia, Felicia; Veny, Veny; Feliciana, Feliciana
Journal of Accounting and Finance Management Vol. 5 No. 1 (2024): Journal of Accounting and Finance Management (March - April 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i1.318

Abstract

Tax management is a strategy carried out by company management to manage tax payments so as not to exceed the amount that should be paid. The reason this research was conducted is because there are still many people or companies that apply tax. There are several internal company factors that affect tax management such as Profitability, Leverage, Company Size, and Capital Intensity. This study aims to determine and prove the effect of profitability, leverage, company size, and capital intensity individually and simultaneously on tax management in manufacturing companies listed on the Indonesia Stock Exchange for a period of 4 years, namely 2019-2022. The type of research used is quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company website. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange from 2019-2022. The sampling method used was purposive sampling technique with a total sample size of 58 companies. Data processing techniques using multiple linear regression statistical analysis with the help of the SPSS Version 25 program. The results show that profitability has a negative and significant influence on tax management, leverage and company size have no influence on tax management, and capital intensity has a positive and significant influence on tax management. Simultaneously, profitability, leverage, company size and capital intensity have an influence on tax management.
: English Language Herianti, Eva; Marundha, Amor; Nugrahanti, Trinandari Prasetya; Tarigan, Krisnawati; Herninta, Tiwi; Veny, Veny
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2420

Abstract

Effective financial management is crucial for Micro, Small, and Medium Enterprises (MSMEs) to accurately determine business profits and losses and conduct thorough evaluations for strategic decision-making. Many MSMEs struggle with suboptimal financial management due to a limited understanding of accounting principles, financial reporting, planning, and budgeting. To address these challenges, a community service team organized an event titled “Financial Management Education for MSMEs as a Tool to Determine Business Profit and Loss.” Held on June 29, 2024, in Kadudampit Subdistrict, Sukabumi Regency, the event engaged 30 MSME participants from Gede Pangrango Village, Sukamaju Village, and Kadudampit Village. The program included field observations, obtaining necessary permits, and the event execution. Participants underwent a pre-test to assess their initial knowledge, followed by a detailed instructional phase featuring presentations, discussions, and Q&A sessions. Topics covered included fundamental accounting principles, financial reporting, cost of production, pricing strategies, and break-even analysis. The event concluded with a post-test to evaluate knowledge improvements. Results indicated a significant enhancement in participants' understanding of financial management, likely aiding their business development and growth.
Co-Authors Andari Ferranti , Putri Angelene, Dian Bernhard, Christopher Tannos Bun Yan Khiong Erial Bahar, Erial Eva Herianti Felicia Felicia Feliciana, Feliciana Harsono, Jessica Herninta, Tiwi Indra Saputra Junita, Ellyanna marisdina, selly Marundha, Amor Muhammad Hasnawi Haddani Sari, Natasya Permata Sekar Mayangsari Sri Handayani Tarigan, Krisnawati Temy Setiawan, Temy Trinandari Prasetya Nugrahanti Veronica, Tjen