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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Abdimisi Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal of Artificial Intelligence and Digital Business Journal of Management Accounting, Tax and Production Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Hunein, Hamida
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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PENGARUH PERENCANAAN PAJAK DAN BOOK TAX DIFFERENCES TERHADAP MANAJEMEN LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi Empiris Perusahaan Sektor Consumer Non Cyclicals Yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2023) Saraswati, Diyah; Hunein, Hamida
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 5 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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

Abstract

Penelitian ini bertujuan untuk memberikan bukti empiris pengaruh Perencanaan Pajak dan Book Tax Differences terhadap Manajemen Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi, Penelitian ini menggunakan metode kuantitatif dan data yang digunakan adalah data sekunder. Populasi didalam penelitian ini adalah perusahaan Customer Non Cyclicals periode 2019 – 2023. Metode dalam penentuan sampel menggunakan teknik purposive sampling. Diperoleh sampel sebanyak 17 perusahaan dengan periode tahun lima tahun sehingga jumlah yang diperoleh 85 data sampel. Metode yang digunakan adalah regresi linear berganda uji statistik deskriptif, analisis model regresi data panel, uji pemilihan model yang terpilih adalah Fixed Effect Model, uji asumsi klasik, uji linear berganda, uji MRA dan uji hipotesis dengan bantuan olah data statistik Eviews versi 12. Hasil penelitian ini menunjukan bahwa Perencanaan Pajak dan Book Tax Differences secara simultan berpengaruh signifikan terhadap terhadap Manajemen Laba dengan Ukuran Perusahaan sebagai Variabel Moderasi. Secara parsial Perencanaan Pajak tidak berpengaruh signifikan terhadap Manajemen Laba. Book Tax Differences berpengaruh signifikan terhadap Manajemen Laba. Ukuran Perusahaan tidak dapat memoderasi pengaruh Perencanaan Pajak terhadap Manajemen Laba namun Ukuran Perusahaan dapat memoderasi pengaruh Book Tax Differences terhadap Manajemen Laba. Selain itu hasil penelitian ini diharapkan dapat berkontribusi untuk berbagai pihak, bagi akademisi sebagai bahan referensi, bagi perusahaan untuk meningkatkan kualitas pelaporan keuangan dan bagi investor untuk menganalisis kualitas laporan keuangan.
Pemberdayaan Siswa dan Siswi Sekolah Menengah Pertama Islam Cepu Jawa Tengah Tentang Peningkatan Motivasi Belajar, Wawasan Berpikir dan Kewajiban Belajar ke Jenjang Perguruan Tinggi Saragih, Muhammad Rizal; Rusdi, Rusdi; Hunein, Hamida; Sadewa, Prima; Hasan, Julian Muhammad
Jurnal PKM Manajemen Bisnis Vol. 4 No. 1 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i1.672

Abstract

The aim of this community service is to increase learning motivation, insight into thinking and the obligation to study at the tertiary level for students and students at Cepu Islamic Middle School, Central Java. The method of community service is seminars and discussions. The population in this community service activity is 100 people, all of whom are students of Cepu Islamic Middle School, Central Java. The result of this community service is that all participants understand and apply all the material and discussions that occur during the event so that the goals of this service are achieved.
Peningkatan Motivasi Belajar, Kompetensi dan Wawasan Berpikir Siswa dan Siswi Yayasan Al-Mutakabbir Kabupaten Bogor Saragih, Muhammad Rizal; Rusdi, Rusdi; Hunein, Hamida; Sadewa, Prima; Nurullah, Mawardi; Hasan, Julian Muhammad; Septiningrum, Liana Dwi; Prasetya, Eka Rima; Soeyatno, Rahmah Farahdita; Sucayono, Sucayono; Sujarwo, Sujarwo; Yudawirawan, Moh. Yuddy
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.761

Abstract

The aim of this community service is to increase learning motivation, competence and insight into thinking at the tertiary level for the students of the Al-Mutakabbir Foundation, Bogor Regency. The method of community service is seminars and discussions. The population in this community service activity is 50 people, all of whom are students from the Al-Mutakabbir Foundation, Bogor Regency. The result of this community service is that all participants understand and apply all the material and discussions that occur during the event so that the goals of this service are achieved.
PENGARUH PENJUALAN BERSIH DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG Sjahputra, Andri; Hunein, Hamida
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.784

Abstract

This research aims to prove empirically the effect of net sales and operating expenses on Outstanding Corporate Income Tax. The independent variables used in the study were net sales and operating expenses while the dependent variables were owed Corporate Income Tax. This research was conducted in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. The research method used is descriptive quantitative. The type of data used is secondary data in the form of financial statements published by food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2016 - 2020. Samples are collected using the purposive sampling method. The number of companies used as research samples as many as 9 companies with a research period of 5 (five)years, so that as many as 45 samples were obtained. Processing data by using Eviews version 10 for windows by collecting related data then calculating net sales, operating expenses and Income Tax of owed Entities and analyzing descriptivek statisti,panel data model test, panel data regression model, classical assumption test,panel data regression analysis test, T statistical test, F statistics test, and coefficient of determination (R2). The results of the F test of net sales and operating expenses simultaneously affect pajak penghasilan badan terutang. The results of the T test variable net sales and operating expenses partially affect the Outstanding Corporate IncomeTax.
PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI (Studi Empiris pada Perusahaan Properties & Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2022) Setiawan, Destia Dwisakinah; Hunein, Hamida
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 2 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i2.838

Abstract

This study aims to provide empirical evidence of the influence of Institutional Ownership, Managerial Ownership, and Capital Intensity on Accounting Conservatism. This research uses a quantitative approach and the data used is secondary data. The population in this research is properties & real estate companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The method for determining the sample uses purposive sampling. A sample of 7 companies was obtained over a 6 year period. The data analysis technique used is multiple linear regression analysis. The results of the F test show that simultaneously Institutional Ownership, Managerial Ownership and Capital Intensity have a significant effect on Accounting Conservatism. The results of the t test show that Managerial Ownership partially has no effect on Accounting Conservatism, but Institutional Ownership partially has a significant negative effect and Capital Intensity partially has a significant positive effect on Accounting Conservatism.
Akuntansi untuk Santri: Pelatihan Manajemen Keuangan Pribadi dan Usaha Kecil Adi Supriadi; Dyatmiko, Ruruh; Hunein, Hamida
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.55957

Abstract

This community service activity aims to improve the financial literacy and basic accounting skills of Islamic boarding school students through accounting training for students: personal financial management and small business training. Students, as the younger generation with the potential to become economic drivers of Islamic boarding schools and the community, often lack an adequate understanding of financial management. This training is designed to equip participants with practical knowledge of personal financial planning, simple transaction recording, business cash management, and the preparation of basic financial reports. The activity methods include material delivery, transaction recording simulations, case discussions, and direct mentoring. The results of the activity show an increase in students' understanding of managing finances in a more structured manner and the ability to use simple recording tools for personal needs and small businesses. This activity is expected to encourage students' economic independence and create a healthier financial management culture within the Islamic boarding school environment. Keywords: Small Business Accounting, Financial Management, Financial Literacy
Pelatihan Pembuatan Laporan Keuangan Berbasis Digital Menggunakan Aplikasi Kas pada Santri Pesantren Riyadul Hidayah RH La Tahzan Cinangka, Depok. Hunein, Hamida; Fitrianti, Dini; Wizanasari
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.57004

Abstract

This community service program entitled "Training on Digital-Based Financial Report Preparation Using the KAS Application for Students of Riyadul Hidayah (RH) Islamic Boarding School – La Tahzan, Cinangka, Depok" aims to enhance participants' skills in preparing financial reports through a free, web-based application. The training was conducted on March 20–21, 2025, at Pesantren Tahfidz La Tahzan, Cinangka, Sawangan, Depok, and involved 25 students. The activity began with theoretical sessions on digital financial administration, followed by hands-on practice in operating the KAS web application, facilitated by lecturers from the Accounting Study Program at Universitas Pamulang. The expected outcomes of this program include: (1) participants’ ability to identify and understand web-based applications; (2) proficiency in using the KAS School financial application; (3) comprehension of digital-based cash report management; and (4) application of the acquired skills in financial administration practices within the pesantren. Keywords: Digital Financial Report, KAS Application, Web-Based Administration
Pengaruh Kinerja Keuangan, Intensitas Persediaan, dan Capital Intensity terhadap Agresivitas Pajak Nengsiana, Nengsiana; Hunein, Hamida
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6759

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan, intensitas persediaan, dan capital intensity terhadap agresivitas pajak pada perusahaan sektor property & real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel. Populasi penelitian berjumlah 94 perusahaan, namun melalui teknik purposive sampling berdasarkan kriteria kelengkapan laporan keuangan dan ketersediaan data variabel, diperoleh sampel sebanyak 15 perusahaan. Dengan periode enam tahun, jumlah observasi yang dianalisis mencapai 90 data. Data penelitian berupa laporan keuangan sekunder yang dipublikasikan oleh BEI. Analisis dilakukan menggunakan uji regresi data panel untuk menguji hubungan antara variabel independen dan dependen. Variabel independen terdiri dari kinerja keuangan, intensitas persediaan, dan capital intensity, sedangkan variabel dependen adalah agresivitas pajak. Hasil penelitian menunjukkan bahwa secara simultan, ketiga variabel independen berpengaruh terhadap agresivitas pajak. Secara parsial, kinerja keuangan dan intensitas persediaan terbukti memiliki pengaruh signifikan terhadap agresivitas pajak. Hal ini mengindikasikan bahwa kondisi keuangan perusahaan serta tingkat intensitas persediaan dapat mendorong perusahaan untuk melakukan strategi pajak yang lebih agresif. Sementara itu, capital intensity juga ditemukan berpengaruh signifikan, menandakan bahwa investasi pada aset tetap memiliki keterkaitan dengan perilaku pajak perusahaan. Temuan ini diharapkan dapat memberikan kontribusi pada literatur akuntansi perpajakan, khususnya mengenai faktor-faktor internal yang memengaruhi agresivitas pajak. Selain itu, hasil penelitian dapat menjadi pertimbangan bagi manajemen perusahaan dan regulator dalam merumuskan kebijakan perpajakan yang lebih efektif, sehingga tercipta keseimbangan antara kepentingan fiskal negara dan keberlanjutan usaha perusahaan
Pengaruh Komisaris Independen, Real Earnings Management, dan Kompensasi Eksekutif Terhadap Tax Aggressive Nazillah, Siti; Hunein, Hamida
Journal of Management Accounting, Tax and Production Vol 4, No 1 (2026): Maret 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v4i1.8104

Abstract

Pemerintah menganggap pajak adalah sumber pendapatan negara, sedangkan bagi wajib pajak hal tersebut beban perbedaan persepsi menyebabkan terjadinya Tax Aggressive. Penelitian ini bertujuan untuk menguji pengaruh Komisaris Independen, Real Earnings Management, dan Kompensasi Eksekutif terhadap Tax Aggressive pada perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh melalui situs resmi BEI dan website perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling, dari 131 Perusahaan Sektor Consumer Non-cyclical diperoleh sampel sebanyak 38 perusahaan selama 5 tahun sehingga didapat sebanyak 190 sampel data. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi data panel dengan menggunakan perangkat lunak Eviews versi 12. Hasil penelitian menunjukkan bahwa secara simultan Komisaris Independen, Real Earnings Management, dan Kompensasi Eksekutif terhadap Tax Aggressive. Secara parsial, Komisaris Independen dan Real Earnings Management tidak berpengaruh terhadap Tax Aggressive. Sedangkan, Kompensasi Eksekutif berpengaruh terhadap Tax Aggressive.
Co-Authors Adi Supriadi Afriadi, Fiqih Anggraini, Nova Aprianti, Ahyani Ardaninggar, Sasmita Sari Arini, Dewi Ulfah Dyatmiko, Ruruh Febriyanto, Fery Citra Fitrianti, Dini Habibah Habibah Hasan, Julian Muhammad Margie, Lyandra Aisyah Nazillah, Siti Nengsiana, Nengsiana Nurochman, Ali Nursyirwan , Vivi Iswanti Nurullah, Mawardi Prasetya, Eka Rima Prima Sadewa Putri, Destiana Nila Rusdi Rusdi Safura, Evi Karina Saragih, Muhammad Rizal Saraswati, Diyah Septiningrum, Liana Dwi Setiawan, Destia Dwisakinah Sjahputra, Andri Soeyatno, Rahmah Farahdita Sucayono, Sucayono Sujarwo Sujarwo Tusolihah, Nurdilla Wizanasari Yudawirawan, Moh. Yuddy