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All Journal Journal of Business, Management, and Accounting Management Studies and Entrepreneurship Journal (MSEJ) Journal Of Human And Education (JAHE) Electronic Journal of Education, Social Economics and Technology Jurnal Multidisiplin Sahombu Indo-Fintech Intellectuals: Journal of Economics and Business Multidisiplin Pengabdian Kepada Masyarakat (M-PKM) JACTA: Journal of Accounting and Tax
Heriansyah, Kurnia
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INTERNAL FACTORS OF COMPANY RATING ON FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Heriansyah, Kurnia
Journal of Business, Management, and Accounting Vol 1 No 1 (2019): September
Publisher : STIE Kusuma Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.17 KB)

Abstract

This research aimed to examine the influence of internal factors on firm value. In this study the internal factors that profitability, dividend policy, and funding decisions. This study used six companies as a sample from a population of 14 manufacturing companies listed on Indonesian stock exchange in period of 2011-2015. The sample was determined by using purposive sampling. The results showed that profitability and funding decisions had positive effect on firm value, while dividend policy had a negative effect on firm value. The profitability, dividend policy, and funding decisions simultaneously had a positive effect on firm value. The value of the adjusted R2 of  0,798 indicated that the contribution of all the independent variables to account for the dependent variables was 79,8%.
Determinan Kepatuhan Wajib Pajak Orang Pribadi dalam Pelaporan SPT Tahunan pada Wajib Pajak Orang Pribadi Usahawan Heriansyah, Kurnia; Sinaga, Lazarus; Mukri, Cotoro
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1308

Abstract

This research was conducted to identify and analyze the variables that influence the tax compliance of individual entrepreneurs in reporting their tax obligations. The independent variables studied include tax understanding, tax sanctions, tax administration, spiritual intelligence, and intellectual intelligence. The dependent variable is taxpayer compliance. This study employs a convenient sampling technique to determine the sample. The respondents in this study are individual entrepreneur taxpayers registered in Depok City, totaling 100. This research uses a questionnaire as the research instrument, structured using a Likert scale, and then analyzed using SPSS 26. The questionnaire was distributed online to the respondents and selected according to criteria. The results of the study indicate that tax understanding, tax sanctions, tax administration, spiritual intelligence, and intellectual intelligence have an influence on taxpayer compliance in submitting Annual Tax Returns. It is hoped that the findings of this study can serve as a guideline for the implementation of national taxation related to state revenue from the taxation sector
Pengaruh Rasio Likuiditas, Profitabilitas, Dan Aktivitas Terhadap Nilai Perusahaan Pada Industri Dasar & Kimia Subsektor Plastik & Kemasan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2018-2022 Kurniawan, Airlangga Hafizh; Permata, Irma Sari; Heriansyah, Kurnia
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4844

Abstract

The high business competition that occurs in the basic and chemical industries of the plastics and packaging sub-sector also encourages companies to develop their businesses in order to obtain greater profits, one of which is by attracting investor interest through financial performance, which can be seen through liquidity and profitability ratios and activity ratios. The purpose of this study was to determine and analyze the effect of liquidity, profitability, and activity on company value. This research uses a descriptive method with a quantitative approach. Data is collected through literature studies and secondary data from the Indonesia Stock Exchange website. Data analysis techniques include descriptive statistics and multiple linear regression analyses. The results showed that liquidity has an influence and significance on the value of the company. Furthermore, profitability has an influence on the value of the company. While the activity ratio has no influence on the value of the company.
Determinants of Earnings Quality: A Discretionary Accruals Approach in Basic Industry and Chemical Companies Listed in the LQ 45 Group for the 2019-2023 Period Heriansyah, Kurnia; Permata, Irma Sari; Mulyadi, Mulyadi
Jurnal Multidisiplin Sahombu Vol. 5 No. 01 (2025): Jurnal Multidisiplin Sahombu (2025)
Publisher : Sean Institute

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Abstract

This study investigates the impact of profitability, liquidity, financial structure, and independent commissioners on earnings quality, proxied by discretionary accruals, in basic industry and chemical companies listed in the LQ45 index for 2019–2023. The research employs a quantitative approach, using secondary data from financial reports published on the Indonesia Stock Exchange. The findings reveal that profitability and financial structure have no significant effect on earnings quality, highlighting that high profitability or solid financial structure does not necessarily ensure high-quality earnings. Liquidity exhibits a significant negative impact, suggesting that companies with stable liquidity are more efficient in meeting obligations, enhancing earnings quality. Independent commissioners also show no influence, as their presence often fulfills regulatory requirements without significantly improving monitoring effectiveness. The study emphasizes the integration of agency and signaling theories in understanding earnings quality and encourages future research to explore additional variables beyond the LQ45 group
Edukasi Pemanfaatan Teknologi Informasi Dalam Kewirausahaan Di Kalangan Siswa SMK Generasi Z Di Depok Heriansyah, Kurnia; Widyaningsih, Murti; Harsono, Hindradjid; Satria, Indra; Nugroho, Adi; Tsani, Ikram Amal; Raharjo, Dimas Yudhistira
Journal Of Human And Education (JAHE) Vol. 5 No. 1 (2025): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v5i1.2214

Abstract

Jiwa wirausaha merupakan semangat kemandirian dalam mencari sumber penghasilan, baik melalui pembukaan usaha maupun dengan menyalurkan kreativitas yang dimiliki seseorang untuk dijadikan lahan penghasilan. Jiwa kewirausahaan harus ditanamkan dan dikembangkan sejak dini, saat seseorang mulai menyadari pentingnya uang sebagai sumber penghidupan. Kegiatan pengabdian kepada masyarakat yang dilakukan kepada siswa SMK di Depok bertujuan untuk mengedukasi Generasi Z dalam bidang kewirausahaan. Metode yang digunakan dalam kegiatan ini adalah model pembelajaran kontekstual, yang dilengkapi dengan studi kasus untuk memberikan pemahaman yang lebih mendalam. Hasil kegiatan menunjukkan antusiasme tinggi dari para siswa, yang memperoleh pengetahuan tentang pentingnya manajemen kewirausahaan serta kaitannya dengan digitalisasi dalam bisnis. Hasil pre-test dan post-test mengungkapkan bahwa siswa memiliki keinginan untuk berwirausaha secara mandiri dengan memanfaatkan teknologi digital. Mereka juga mulai melihat peluang kewirausahaan dari lingkungan sekitar, termasuk dari pekerjaan orang tua serta keberhasilan pengusaha nasional yang memulai usahanya sejak sekolah atau kuliah. Untuk mendukung perkembangan jiwa wirausaha ini, motivasi material dan spiritual perlu terus dikembangkan. Siswa juga perlu dibekali dengan pemanfaatan teknologi digital yang tepat dan beretika, agar dapat menjalankan usaha secara inovatif, profesional, dan berkelanjutan.
Determination of Dividend Policy in Indonesian Banking Heriansyah, Kurnia; Permata, Irma Sari; Widayadi, Wasi
JACTA: Journal of Accounting and Tax Vol. 2 No. 1 (2023): JACTA: Journal of Accounting and Tax, July 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v2i1.322

Abstract

The company's dividend policy must be formulated with two primary objectives, namely providing adequate financing and maximizing the wealth of the company's owners. Shareholders see dividends as a signal of future banking success, stable and sustainable dividends are a positive signal, and vice versa. This study aims to determine the effect of profitability, liquidity, capital adequacy, institutional ownership, and asset growth on dividend policy. This type of research uses explanatory research. The research sample consisted of 13 banks listed on the Indonesia Stock Exchange from 2015-2019. The results show that profitability has no effect on bank dividend policy, liquidity has an effect on bank dividend policy, capital adequacy has an effect on bank dividend policy, institutional ownership has no effect on bank dividend policy.
PENDAMPINGAN DALAM PENYUSUNAN PROPOSAL BISNIS MELALUI STUDI KELAYAKAN BERKELANJUTAN PADA KOMUNITAS UMKM PANCORAN MAS DEPOK Heriansyah, Kurnia; Satria, Indra; Hindradjid Harsono; Mukri, Cotoro; Astuti, Tri; Wicaksono, Aryo Seno; Raharjo, Dimas Yudhistira; Aldi, Ahmad Syaiful
Multidisiplin Pengabdian Kepada Masyarakat Vol. 4 No. 02 (2025): Multidisiplin Pengabdian Kepada Masyarakat, July-Oktober 2025
Publisher : Sean Institute

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Abstract

Kegiatan Pengabdian kepada Masyarakat berupa pendampingan dalam penyusunan proposal bisnis melalui studi kelayakan berkelanjutan di komunitas UMKM di Pancoran Mas Depok. Model pendampingan dalam bentuk konsultasi yang disampaikan melalui narasi dan visual kepada pelaku UMKM. Materi pendampingan berupa pemetaan usaha UMKM yang sudah berjalan dan mengidentifkasi permasalahan yang terjadi dan mencari solusi untuk perbaikan usahanya. Hasil dari kegiatan PKM berupa penyusunan proposal bisnis melalui studi kelayakan dari usaha yang telah berjalan dan merencanakan dalam pengembangan usaha. Dalam studi kelayakan ini para peserta sebagai pelaku UMKM dapat merancang proposal bisnisnya. Dari sekian banyak persyaratan dalam penyusunan proposal bisnis, umumnya pelaku UMKM belum menyusun laporan keuangan yang memadai. Kegiatan ini mendapat respons positif dan antusias dari peserta, hal ini dibuktikan saat pendampingan dalam praktik penyusunan proposal bisnis.   Aspek dalam pendampingan ini terdiri atas aspek ekonomi, budaya, pasar dan pemasaran, manajemen, keuangan, dan legalitas hukum. Harapan dari pendampingan ini para pelaku UMKM dapat mengembangkan usahanya secara berkelanjutan dengan memperhatikan berbagai situasi internal dan eksternal dari usaha itu sendiri.
Determinants of Tax Efficiency in the Basic and Chemical Industry: The Moderating Role of Liquidity Heriansyah, Kurnia; Sinaga, Lazarus; Mukri, Cotoro
Electronic Journal of Education, Social Economics and Technology Vol 6, No 2 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i2.1020

Abstract

This study explores tax efficiency practices in Indonesia’s basic and chemical industry sectors during the economic uncertainty of the COVID-19 pandemic. It examines the influence of profitability, capital structure, capital intensity, and audit committee on tax efficiency, with liquidity as a moderating variable. Employing a quantitative causal associative approach and Structural Equation Modeling Partial Least Squares (SEM-PLS) using SmartPLS 3.3.2, the research analyzes 9 IDX-listed companies from 2019 to 2023. The results show that capital intensity and audit committee positively affect tax efficiency, while profitability and capital structure have no significant impact. Liquidity does not directly influence tax efficiency but strengthens the relationship between capital structure and capital intensity with tax efficiency. However, liquidity does not moderate the effects of profitability and audit committee. The findings indicate that in capital-intensive industries, tax efficiency is more influenced by asset utilization and governance mechanisms rather than profitability or leverage. The study emphasizes the importance of firm-specific characteristics in tax planning, especially during macroeconomic volatility. It contributes to the discourse on ethical and sustainable tax management by offering insights for policymakers and corporate financial managers on the role of liquidity and internal governance in shaping tax behavior
Co-Authors Adi Nugroho Aldi, Ahmad Syaiful Cotoro Mukri Harsono, Hindradjid Indra Satria Kurniawan, Airlangga Hafizh Mulyadi Mulyadi Permata, Irma Sari Raharjo, Dimas Yudhistira Sinaga, Lazarus Tri Astuti Tsani, Ikram Amal Wicaksono, Aryo Seno Widayadi, Wasi Widyaningsih, Murti