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All Journal JDM (Jurnal Dinamika Manajemen) Daya Saing : Jurnal Ilmu Manajemen LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi JASS (Journal of Accounting for Sustainable Society) Jurnal Ilmiah Akuntansi Kesatuan Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat BUDGETING : Journal of Business, Management and Accounting Jurnal Revenue : Jurnal Ilmiah Akuntansi JURNAL ABDIMAS TRIDHARMA MANAJEMEN Abdimisi Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ekonomi Jurnal Neraca Peradaban Accounting Research Unit (ARU JOURNAL) Jurnal Mahasiswa Mengabdi (JIMAWAbdi) Adpebi Science Series International Journal of Digital Marketing
Holiawati, Holiawati
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

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Perencanaan, Penganggaran dan Estimasi Keuangan Holiawati, Holiawati; Ruhiyat, Endang; Tatariyanto, Firman
Abdimisi Vol. 5 No. 2 (2023): Abdimisi
Publisher : Universitas Pamulang

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

Abstract

Perencanaan, Penganggaran dan Estimasi (PPE) dapat meningkatkan perencanaan strategis dan mengurangi risiko timbulnya budgetary slack sesuai tujuan perusahaan dalam memberikan pelayanan kepada masyarakat. Kegiatan Pengabdian Kepada Masyarakat (PKM) dilaksanakan dengan menggunakan metode pemaparan materi dan diskusi serta pendampingan pada PT Medikarya Utama yang memiliki Rumah Sakit Bhakti Medicare. Pelatihan dan pendampingan dilaksanakan dalam kerangka meningkatkan pemahaman atas PPE. Sebagai civitas akademika, Tim PKM Program Studi Magister Akuntansi mencoba berkontribusi untuk berkontribusi dalam memberikan edukasi akuntansi keuangan khususnya atas penerapan PPE kepada pihak-pihak yang membutuhkan. Peningkatan pengetahuan atas perencanaan, penganggaran tentunya akan menjadi keniscayan. Sumber daya manusia yang memahami dan memiliki kompetensi dalam implementasi Perencanaan, Penganggaran dan Estimasi akan meningkatkan tata kelola dan akuntabilitas perusahaan kepada masyarakat.  Kata Kunci: penganggaran; budgetary slack; rumah sakit Abstract Finansial Planning, Budgeting and Estimating. Planning, Budgeting, and Estimating (PBE) can improve strategic planning and reduce the risk of budgetary slack arising following the company's goals in providing services to the community. PKM activities are carried out using the method of presenting material and discussion as well as mentoring at PT Medikarya Utama which owns the Hospital. Training and mentoring are carried out within the framework of increasing understanding of PBE. As an academic community, the PKM of the Master of Accounting Study Program tries to contribute to providing financial accounting education, especially regarding the application of PBE to parties who need it. Increasing knowledge of planning and budgeting will of course be a necessity. Human resources who understand and have competence in implementing Planning, Budgeting, and Estimating will improve corporate governance and accountability to the community  Keywords: budgeting; budgetary slack; hospital
Implementasi Manajemen Keuangan dalam Pengembangan UMKM Desa Curug Gunung Sindur Bogor Jawa Barat Fadhilah, Alfi; Rahadian, Muhammad Fauzan; Nurlina, Nurlina; Wijaya, Safta; Sigit, Yoga Arief Mart; Holiawati, Holiawati; Sunardi, Nardi
Jurnal Ilmiah Mahasiswa Mengabdi Vol. 2 No. 1 (2022): [Juni s.d. Juli] Jurnal Ilmiah Mahasiswa Mengabdi (JIMAWAbdi)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jmab.v2i1.18620

Abstract

Pengabdian ini berjudul Implementasi Manajemen Keuangan dalam Pengembangan UMKM Desa Curug, Gunung Sindur, Kab. Bogor, Jawa Barat. Tujuan unum dari kegiatan Pengabdian Kepada Masyarakat ini adalah Meningkatkan pengetahuan, pemahaman serta mengimlementasikan manajemen keuangan yang baik bagi pelaku UMKM Desa Curug, Gunung Sindur metode yang digunakan adalah metode survey dan penyampaian materi secara langsung serta simulasi dan diskusi mengenai manajemen dan pengelolaan keuangan dalam implementasi manajemen keuangan dalam pengembangan UMKM. Kesimpulan dari pengabdian kepada masyarakat ini adalah bahwa akan dilakukan pendampingan dalam pelaporan keuangan UMKM dalam upaya pengembangan UMKM Desa Curug, Gunung Sindur, Kab. Bogor, Jawa Barat. Kata Kunci: Implementasi; Manajemen; Keuangan; Pengembangan UMKM
Penerapan Aplikasi Komputer Akutansi Untuk Menambah Skil Siswa SMK Yayasan Khazanah Kebajikan Dengan Aplikasi Acurrate Holiawati, Holiawati; Rizqillah, Fahmi; Jaenudi, Jaenudi; Agustina, Sri; Khotimah, Maryatus Kusnul; Adhania, Safira; Luvito, Andi
Jurnal Abdimas Tri Dharma Manajemen Vol. 4 No. 1 (2022): ABDIMAS Desember 2022
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ABMAS.v4i1.p69-76.y2022

Abstract

Pengabdian ini berjudul penerapan penerapan aplikasi komputer akuntansi untuk menambah skill siswa SMK Yayasan Khazanah Kebajikan dengan aplikasi accurate. Tujuan umum dari kegiatan pengabdian kepada masyarakat ini adalah Memberikan pelatihan dan pengetahuan secara praktis ilmu pengetahuan aplikasi komputer akuntansi dengan aplikasi accurate.  Metode yang digunakan adalah metode survey dan penyampaian materi secara langsung serta simulasi dan diskusi mengenai ilmu pengetahuan aplikasi komputer akuntansi dengan aplikasi accurate. Kesimpulan dari pengabdian kepada masyakat ini adalah siswa sangat tertarik untuk lebih mengetahui ilmu pengetahuan aplikasi komputer akuntansi dengan aplikasi accuarate, namun dalam penyampaian materi dalam waktu yang singkat tidaklah cukup siswa harus membutuhkan pelatihan untuk mendalami aplikasi accurate.
Efforts to Improve Investment Knowledge Through Mentoring for PT. Medikarya Utama Employees Baity, Namira Nur; Wijaya, Uki Budi; Malik, Muhamad Abdul; Augustin, Lestari; Azizah, Suli Nur; Bastiansyah, Dodi; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i4.2830

Abstract

Investment is a vital step toward achieving long-term financial freedom, particularly for the employees of PT. Medikarya Utama, who encounter modern financial challenges. By investing, employees can grow their assets, safeguard their purchasing power against inflation, and expedite the realization of financial goals, such as retirement savings or funding their children’s education. However, a lack of financial literacy often serves as a barrier to starting the investment process. The Community Service (PKM) program conducted at PT. Medikarya Utama in Cicurug, Sukabumi, aims to enhance investment literacy and raise employee awareness about the significance of effective financial management. Through a combination of lectures, discussions, and counseling sessions, employees gained insights into various investment instruments and learned how to utilize them judiciously. The outcomes of the program showed a marked improvement in participants’ understanding of the importance of investing, with many employees expressing readiness to embark on their investment journeys. This initiative is anticipated to positively impact the financial well-being of employees and contribute to the economic growth of the Sukabumi region.
Financial Planning, Budgeting, and Estimation (PPE) in the Business Plan of PT. Medikarya Utama, Cicurug Sukabumi Antonius, Antonius; Argunanto, Argunanto; Wulan, Defina Andany; Zahra, Indri Eliza; Arifin, Deni; Anjelia, Viona; Suripto, Suripto; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 4 (2024): JIAKES Edisi Agustus 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

Hospital financial planning is basically a process of analysis, policy and projection that aims to help organizations achieve financial success. Budgeting is needed to allocate costs to certain activities that have been planned for a predetermined period of time. In addition, estimation is used as a systematic assessment tool for the success and/or failure of a policy or program in achieving the goals and objectives that have been set because estimation is an activity to track business performance whether it is in accordance with expectations or not. However, the lack of employee understanding of financial planning, budgeting and estimation has an impact on the efficiency and effectiveness of fund management. In addition, the lack of access to accurate financial data is a challenge in decision making. Therefore, training and socialization are very important for financial employees. With increasing literacy in Planning, Budgeting and Estimation, employees of PT. Medikarya Utama are expected to be able to carry out operational efficiency of the company.
Analisa Kepatuhan Sustainibility Reporting pada PT Indocement Tunggal Prakarsa Tbk dan PT Semen Indonesia Tbk Berdasarkan Gri Standards dan Iso Aa1000ap pada Tahun 2022 Prasetyo, Wahyu Heri; Andini, Andini; Haussain Irsyad, Achmad Dias; Holiawati, Holiawati; Ruhiyat, Endang
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.9585

Abstract

The role of the Global Reporting Initiative (GRI) Standards and ISO AA1000AP (AccountAbility Principles) in the context of sustainability reporting stands out as frameworks that serve not only as guidelines but also as key instruments to achieve transparency and consistency in reporting sustainability practices of companies. This research employs a qualitative method with a case study approach to analyze the compliance of sustainability reporting at PT Indocement Tunggal Prakarsa Tbk and PT Semen Indonesia Tbk based on GRI Standards and ISO AA1000AP in 2022. The findings of this study indicate that PT Indocement Tunggal Prakarsa Tbk and PT Semen Indonesia Tbk can strengthen the integrity and quality of their sustainability reporting. This will not only create a greater positive impact but also enhance relationships with stakeholders and ensure sustained engagement with sustainability challenges in the future. Keywords: GRI Standards, ISO AA1000AP, Sustainability Reporting.
Pengaruh Likuiditas dan Solvabilitas Terhadap Profitabilitas (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022): Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Ariyanto, Dedi; Valentine, Erick; Lesmana, Indra; Holiawati, Holiawati
Jurnal Neraca Peradaban Vol. 4 No. 1 (2024): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Likuiditas dan Solvabilitas terhadap Profitabilitas pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia dari tahun 2018-2022. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan asosiatif. Populasi dalam penelitian ini sebanyak 47 perusahaan dan yang menjadi sampel dalam penelitian ini sebanyak 7 perusahaan. Teknik pengumpulan data menggunakan pengujian Analisis Statistik Deskriptif, Uji Asumsi Klasik, dan Analisis Regresi Linier Berganda. Hasil penelitian ini menunjukkan bahwa Likuiditas berpengaruh positif dan signifikan terhadap Profitabilitas dan Solvabilitas tidak berpengaruh dan signifikan terhadap Profitabilitas pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia.
The Influence of Capital Structure, Liquidity, Solvency and Firm Growth on the Company’s Financial Distress That is Mediated by Profitability (A Study on 12 Indonesia General Insurance Companies Listed on the Indonesian Stock Exchange 2015-2020) Rismala, Lina Indra; Holiawati, Holiawati; Sunardi, Nardi
Adpebi Science Series 2022: 1st AICMEST 2022
Publisher : ADPEBI

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Abstract

This research aims to analyze the influence of capital structure, liquidity, solvency and firm growth on the company’s financial distress that is mediated by profitability in 12 (twelve) general insurance companies listed in the Indonesia Stock Exchange 2015-2020. It applies an associative quantitative research method using secondary data of the published Annual Report of the Indonesian general insurance companies during the above mentioned period, which therefore are determined as research samples and are made by the purposive sampling method. The panel data regression analysis was carried out by applying the EViews v9.0 software supported by Microsoft Excel usage. The data analysis uses the estimation method of multiple linear regression models with descriptive analysis. Classical assumption test consists of normality, autocorrelation, multi-collinearity and heteroscedasticity. Thereafter it is followed by hypothesis testing (t test, F test), detection of mediation effect and path analysis through the Sobel test. The results of this study provide information that all relevant companies as mentioned are all having the high probability of risking financial distress. Capital structure and solvency have immediate affect on profitability, whereas liquidity and firm growth does not, simultaneously the combination of all does have. In regard to financial distress, then capital structure and profitability does have affect, whereas liquidity, solvency and firm growth does not, but again the combination of all will have affect. Profitability mediates the capital structure that in turn influences financial distress, but this does not necessarily mediate liquidity, solvency and firm growth. Profitability however does affect on financial distress
Pengaruh Intensitas Aset Tetap dan Intensitas Persediaan terhadap Tarif Pajak Efektif Pratiti, Dian; Sari, Eka; Ningsih, Widya; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 12 No. 1 (2024): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v12i1.29309

Abstract

This research is a quantitative study that aims to determine how fixed asset intensity, inventory intensity on effective tax rates in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The number of samples in this study was 22 companies, with the sample withdrawal method using the purposive sampling method. This study uses secondary data obtained from the annual report of the company. Data analysis using panel data regression, which consists of descriptive statistical analysis, classical assumption test.Panel data regression model selection and hypothesis testing. The results of data analysis or panel data regression show that the inventory intensity variable partially has a positive effect on the effective tax rate. While the fixed asset intensity variable has no effect on the effective tax rate. At the same time, fixed asset intensity, inventory intensity has a significant effect on the effective tax rate.  
Pengaruh Komisaris Independensi dan Pertumbuhan Penjualan terhadap Penghindaran Pajak Dwi Saputra, Aditya Rizkia; Suhaeri, Aldo Aulia; Marheni, Marheni; Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 11 No. 2 (2023): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v11i2.35461

Abstract

Abstract This research aims to analyze the influence of commissioner independence and sales growth on tax avoidance. The population in this research is automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2021 period. This study was inspired by the many companies in this sector that practice legal tax avoidance but have the potential to reduce state income. The two independent variables tested are Independent Commissioner and Sales Growth. Sampling was carried out using the purposive sampling method. The data testing technique is to use multiple linear regression analysis. It is hoped that the results of this research will provide an overview of how independent commissioners influence tax avoidance and how sales growth does not influence tax avoidance. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh independensi komisaris dan pertumbuhan penjualan terhadap penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur subsektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2021. Penelitian ini dilatarbelakangi oleh banyaknya perusahaan di sektor ini yang melakukan praktik penghindaran pajak secara legal namun berpotensi mengurangi pendapatan negara. Dua variabel independen yang diuji adalah Komisaris Independen dan Pertumbuhan Penjualan. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Teknik pengujian data adalah dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini diharapkan dapat memberikan gambaran bagaimana komisaris independen mempengaruhi penghindaran pajak dan bagaimana pertumbuhan penjualan tidak mempengaruhi penghindaran pajak.
Co-Authors Abdul Latif Adhania, Safira Alfi Fadhilah, Alfi Andini, Andini Anjelia, Viona Antonius Antonius Argunanto, Argunanto Arifin, Deni Arimani, Corie Ariyanto, Dedi Augustin, Lestari Awa, Anastasia Azizah, Suli Nur Baity, Namira Nur Bastiansyah, Dodi Cahyani Putri, Wulandari Cahyani, Yenni Dwi Saputra, Aditya Rizkia Eka Sari, Eka Fadilah, Mohamad Arif Fajar, Nanda Kurnia Fatahillah, Rosadi Fathimah, Siti Nurul Friyansyah, Aldy Hamzah, M. Imron Harijanto, Tabita Novikurniasari Haussain Irsyad, Achmad Dias Hirmaleny, Yenny Indra Lesmana Jaenudi, Jaenudi Jati, Waluyo Jhosefine, Octalivia Kherani, Evi Khotimah, Maryatus Kusnul Luvito, Andi Malik, Muhamad Abdul Marheni Marheni Marjohan, Masno Maulana, Ingga Muliyani Muliyani Nofryanti, Nofryanti Nopagia, Nopagia Nur Afni Nurizka Dewi, Sekar Gusti Nurlina Nurlina Oktavianna, Rakhmawati Pertiwi, Alusia Vita Rinda Prasetyo, Wahyu Heri Pratama, Tiara Pratiti, Dian Pratiwi, Adhitya Putri Rachmawaty Rachmawaty, Rachmawaty Rahadian, Muhammad Fauzan Rismala, Lina Indra Rizqillah, Fahmi Ruhiyat, Endang Sandjaja, Agustina Setyo Supratno Sigit, Yoga Arief Mart Sri Agustina, Sri Sri Hartutik Sugiyanto - Suhaeri, Aldo Aulia Sunardi, Nardi Suprayogi Suprayogi Suripto Suripto Syatoto, Iman Tatariyanto, Firman Valentine, Erick Waryanto, Hendro Widya Ningsih Wijaya, Safta Wijaya, Uki Budi Wijaya, Uki Budi Wijaya Wulan, Defina Andany Wulandari, Estha Zahra, Indri Eliza