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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JURNAL AKUNIDA Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Jurnal Paradigma Akuntansi Jurnal Abdi Mandala Jurnal Sosial dan Sains Innovative: Journal Of Social Science Research International Journal of Application on Economics and Business Jurnal Serina Abdimas
Lukman, Hendro
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Agriculture, Biological Sciences & Forestry Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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LINGKUNGAN SOSIAL SEBAGAI PEMEDORASI PENGARUH MOTIVASI KARIR DAN PENGHASILAN TERHADAP NIAT MAHASISWA MEMILIH KARIR SEBAGAI AKUNTAN PUBLIK Lukman, Hendro; Nata, S. M. H
Jurnal Akunida Vol. 10 No. 1 (2024): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v10i1.11571

Abstract

Profesi akuntan publik saat ini masih kurang diminati dibanding dengan profesi akuntan di bidang lain. Hal ini terlihat dari jumlah akuntan publik yang bersitifikat sangat sedikit dibanding dengan jumlah akuntan secara keseluruhan. Penelitian ini ingin menganalisis Niat mahasiswa di salah satu institusi pendidikan tinggi di Bogor untuk memilih karir sebagai akuntan publik. Variabel yang digunakan adalah Motivasi Karir dan Motivasi Penghasilan dengan Lingkungan Sosial sebagai variabel moderasi. Penelitian menggunakan data primer yang diperoleh penyebaran kuesioiner secara eleltronik dengan metode convinience sampling. Data terkumpul sebanyak 166 responden yang dianalisis menggunakan regressi berganda. Hasil penelitian menunjukkan Motivasi Karir berpengaruh terhadap Niat Mahasiswa memilih sebagai akuntan publik, sedangkan Movitasi Penghasilan menunjukkan hasil tidak memiliki pengaruh. Sedangkan variabel Lingkungan Sosial memperlemah pengaruh kedua variabel tersebut terhadap Niat Mahasiswa menjadi akuntan publik. Implikasai dari penelitian ini memberikan masukan bahwa sosialisasi profesi akuntan publik masih perlu digaungkan baik oleh sekolah lanjutan, institusi pendidikan tinggi dan Institue Akuntan Publik Indonesia.
ANALISIS POLITICAL CONNECTION, FAMILY OWNERSHIP DAN MANAGERIAL OWNERSHIP TERHADAP EARNINGS MANAGEMENT Jonathan, Stevanus; Lukman, Hendro; Verawati, Verawati
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34298

Abstract

This study aims to analyze the influence of political connections, family ownership, and managerial ownership on earnings management in mining companies listed on the Indonesia Stock Exchange for the period 2017 – 2021. The method used in this research is a quantitative method with purposive sampling. The sample data used are 41 data from 11 mining companies. The collected sample data was processed using multiple regression analysis tests and assisted by IBM SPSS Statistics version 29 software. The results of this study are political connections and family ownership do not have a significant effect on earnings management, while managerial ownership has a significant influence on earnings management. The implication of this research is that shareholders must increase management or agent supervision, including as managerial ownership of earnings management practices that do not harm the company.
USING OF THEORY OF ACCEPTANCE AND USE OF TECHNOLOGY IN THE ACCEPTANCE OF MOBILE BANKING APPS Lukman, Hendro; Imelda, Elsa; Vianney, Vannessa Maria; Darwis, Andrea Stephanie; Pratama, Go Cecilia Claudia
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1466-1476

Abstract

Current technological developments are also felt in personal financial activities. Personal financial activities will be related to banking business services. One of the impacts of implementing technology for personal financial activities is the Mobile Banking Application (Apps -M Banking). The research to analyzes the acceptance of Apps. M-Banking by customers. The analysis uses the Unified Theory of Acceptance and Use of Technology approach. This study is descriptive quantitative using primary data. Data collection using digital questionnaires with convenience and snowball methods. The data collected were 75 respondents. The analysis used Structural Equation Modeling with Performance Expectancy, Efficient Expectancy, Social Influence and Facility Condition as independent variables. The results of this study indicate the Performance Expectancy, Social Environment do not affect the Use Behavior of bank customers in using Apps. M-Banking through Behavioral Intention. While Effort Expectancy and Facility Condition affect Use Behavior using the Mobile Banking application through Behavioral Intention. The conclusion of this study shows that App. Conventional bank M-Banking has not fully met customer expectations so that the social environment does not affect it even though easy use and support facilities already support it. This study provides input for banks to improve the M-Banking App to further improve customer performance.
Pengaruh Pengungkapan Sukarela Manajemen Risiko Non Keuangan Terhadap Nilai Perusahaan pada Sektor Industri Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Antoni, Gabriella; Lukman, Hendro
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 5 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i5.24113

Abstract

Penelitian ini bertujuan untuk melanjutkan kajian di bidang akuntansi dengan mengeksplorasi persepsi masyarakat terhadap penggunaan mobile banking. Fokus utama penelitian adalah mengidentifikasi faktor-faktor yang mempengaruhi keputusan pengguna, seperti persepsi mengenai perceived ease of use, usefulness, dan risk. Sampel penelitian terdiri dari 163 responden yang dipilih menggunakan teknik simple random sampling dan snowball sampling, dengan pengumpulan data melalui Google Form. Periode pengumpulan data berlangsung dari Desember 2023 hingga Februari 2024. Analisis data dilakukan menggunakan SmartPLS 3, yang menunjukkan bahwa perceived ease of use dan usefulness berpengaruh signifikan terhadap keputusan penggunaan mobile banking, sementara perceived risk tidak mempengaruhi keputusan tersebut.
Kemudahan Penggunaan, Manfaat, dan Risiko terhadap Penggunaan Mobile Banking Antoni, Gabriella; Lukman, Hendro
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 9 No 4 (2024)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v9i4.24116

Abstract

Penelitian ini bertujuan untuk melanjutkan kajian di bidang akuntansi dengan mengeksplorasi persepsi masyarakat terhadap penggunaan mobile banking. Fokus utama penelitian adalah mengidentifikasi faktor-faktor yang mempengaruhi keputusan pengguna, seperti persepsi mengenai perceived ease of use, usefulness, dan risk. Sampel penelitian terdiri dari 163 responden yang dipilih menggunakan teknik simple random sampling dan snowball sampling, dengan pengumpulan data melalui Google Form. Periode pengumpulan data berlangsung dari Desember 2023 hingga Februari 2024. Analisis data dilakukan menggunakan SmartPLS 3, yang menunjukkan bahwa perceived ease of use dan usefulness berpengaruh signifikan terhadap keputusan penggunaan mobile banking, sementara perceived risk tidak mempengaruhi keputusan tersebut.
Faktor-Faktor yang Mendorong Konsumen Menggunakan E-Commerce dengan Pendekatan TAM Aundri, Winona Fahira; Lukman, Hendro
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.20022

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris berkaitan dengan pengaruh persepsi kemudahan (perceived ease of use), persepsi kegunaan (perceived usefulness), persepsi harga (perceived price), persepsi kenyamanan (perceived convenience), dan persepsi keamanan (security) terhadap keinginan konsumen untuk melakukan pembelian melalui e-commerce. Penelitian ini menggunakan metode kuantitatif dengan jumlah responden sebanyak 204 orang. Data dikumpulkan melalui kuesioner dan dianalisis dengan regresi berganda. Hasil penelitian ini menunjukkan bahwa persepsi kegunaan, persepsi kenyamanan, dan persepsi keamanan memberikan pengaruh positif signifikan terhadap keinginan konsumen untuk melakukan pembelian melalui e-commerce. Namun, persepsi kemudahan dan persepsi harga tidak memberikan pengaruh signifikan terhadap keinginan konsumen untuk melakukan pembelian melalui e-commerce. Hasil penelitian ini memberikan implikasi bagi pengelola e-commerce untuk meningkatkan kegunaan, kenyamanan, dan keamanan layanan guna mendorong minat konsumen bertransaksi secara online.
SOSIALISASI PAJAK NATURA BAGI KARYAWAN INDUSTRIAL AND COMMERCIAL BANK OF CHINA Lukman, Hendro; Wijaya, Purnamawati Heln; Young, Amanda
Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 1 (2024): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v7i1.26275

Abstract

Natura is a reward or enjoyment given by an employer to its employees not in the form of money. Intrinsically, receiving rewards can increase the economic capabilities of the recipient. However, not all in kind provided by the company can be a burden for the company. The regulation of giving in kind has been regulated by tax law since the tax reform was carried out in 1983, but looking at its implementation there is still uncertainty. In line with the increase in state income, Minister of Finance Regulation (PMK) Number 66 of 2023 concerning Natura Tax was issued. This PMK aims to provide certainty in Natura tax arrangements for companies and employees. The new PMK will be issued at the end of June 2023. The Community Service Team for the Undergraduate Accounting Study Program provides outreach to stakeholders, one of which is the Industrial and Commercial Bank of China (ICBC) Central Park branch. This Community Service method is to provide socialization. The purpose of this socialization is so that employees know the Natura rules well, and prepare annual tax return  (SPT) for year 2023. The socialization was carried out at partner offices and was attended by 11 participants. This socialization was considered to have gone well and provided participants with a better understanding. This can be seen from the results of the evaluation carried out at the end of the socialization. This activity is a community outreach activity for stakeholders, including foreign companies operating in Indonesia by Tarumanagara University. ABSTRAK Natura merupakan suatu imbalan atau kenikmatan yang diberikan pemberi kerja kepada pekerjanya tidak dalam bentuk uang. Secara intrinsik, penerimaan imbalan dapat meningkatkan kemampuan ekonomis bagi penerimanya. Namun tidak semua natura yang diberikan perusahaan dapat menjadi beban bagi perusahaan. Pengaturan pemberian natura ini sudah diatur oleh undang-undang perpajakan sejak dilakukannya reformasi perpajakan tahun 1983, namun melihat implementasinya masih terdapat ketidakjelasan. Seiring dengan peningkatan pendapatan negara, maka dikeluarkan Peraturan Menteri Keuangan (PMK) Nomor 66 tahun 2023 tentang Pajak Natura. PMK ini bertujuan memberikan kepastian pengaturan perpajakan Natura bagi perusahaan dan karyawan. PMK yang baru dikeluarkan akhir Juni 2023. Tim Pengabdian Kepada Masyarakat Program Studi S1 Akuntansi memberikan sosialisasi kepada pemangku kepentingan, salah satunya kepada Industrial and Commercial Bank of China (ICBC) cabang Central Park. Metode Pengabdian Kepada Masyarakat ini adalah memberikan sosialisasi.  Tujuan sosialisasi ini adalah agar karyawan mengetahui aturan Natura dengan baik, dan menyiapkan laporan Surat Pemberitahuan (SPT) Tahunan tahun 2023 dengan benar. Sosialisasi dilakukan di kantor mitra yang diikuti oleh 11 peserta. Sosialisasi ini dinilai berjalan dengan baik dan telah memberikan pemahaman yang lebih baik kepada peserta. Ini terlihat dari hasil evaluasi yang dilakukan di akhir sosialisasi. Kegiatan ini merupakan kegiatan pengabdian kepada masyarakat kepada pemangku kepentingan, termasuk perusahaan asing yang beroperasi di Indonesia oleh Universitas Tarumanagara.
FACTORS AFFECTING FINANCIAL PERFORMANCE IN THE INFRASTRUCTURE INDUSTRY IN INDONESIA Erica, Erica; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.1-14

Abstract

The company needs good governance in order for management to function properly and increase its performance. The separation of execution and oversight is an important characteristic of good governance. The aim of the research is to see if independent commissioners, CEO duality, committee size of committee audit, financial expertise on the audit committee board, and connection of political have an impact on business performance in infrastructure public companies in Indonesia during 2016 to 2020. Secondary data was used with 83 sample. The regression analysis used in this study was done using the SPSS version 25 application. The findings demonstrate that the audit committee size has a huge and beneficial impact on corporate performance. However, the independent board of commissioners, CEO duality, financial expertise on the audit committee, and political connections have no significance. The findings of the study indicate that the audit committees of Indonesian infrastructure corporations should be enhanced to compensate for the deficiencies of other governance elements.
FACTORS AFFECTING DIVIDEND POLICY ON LQ45 INDEX COMPANIES ON THE INDONESIA STOCK EXCHANGE Ardelia, Janice; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.24-35

Abstract

Dividends are one of the considerations in stock investment. The purpose of this study is to analyze the effect of “Board Size, Board Independence, “Management Ownership”, Institutional Ownership, and “Collateral Assets” on the “Dividend Policy”. This study uses 17 samples of public companies that are part of the LQ45 Index with 84 data observation during 2016-2020. The sampling method used purposive sampling technique. data analysis using multiple regression analysis where data is processed using IBM SPP Statistic Version 25.0 software. The results show that “Management Ownership” and “Collateral Assets” have a positive and significant effect on “Dividend Policy”. Meanwhile, “Board Size”, “Board Independence”, and “Institutional Ownership” have no significant effect on “Dividend Policy”. The implication of this research is that there is a need for Institutional Ownership representatives on the company's “Board of Directors” in order to influence the companies’ “Dividend Policy” and provide a good signal for investors.
MEASUREMENT OF ACCEPTANCE OF ONLINE ATTENDANCE SYSTEM WITH TECHNOLOGY ACCEPTANCE MODEL APPROACH: CASE IN DIRECTORATE GENERAL OF CHRISTIAN COMMUNITY, MINISTRY OF RELIGIOUS AFFAIRS OF THE REPUBLIC INDONESIA Susana, Rahel; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.36-44

Abstract

The purpose of this study is to analyze the attitude of user acceptance of online attendance at DirectorateGeneral of Christian Community Ministry of Religious Affairs Republic of Republic of Indonesia (RI) withTechnology Acceptance Model (TAM) approach. TAM is a method for analyzing acceptance of informationsystems. The population of this study are employees who use the online presence system in their daily present.The sampling technique used is simple random sampling. Total sample used is 60 samples. The data wasprocessed using SmartPLS version 3.0 with the Structural Equation Modeling (SEM) analysis method. Theresults of the analysis of this study found that Perceived Ease of Use (PEU) had a significant effect on perceivedusefulness (PU), Perceived Ease of Use (PEU) had a significant influence on Attitudes Toward Using (ATU)and Perceived Usefulness (PU) had significant effect on Attitude Toward Using (ATU). The implication of thisresearch is that it is necessary to develop a more informative attendance system and add other features in orderto improve employee performance at Ministry of Religious Affairs RI.
Co-Authors Adjie, Jessica Kunta Andjelia Angelika, Shery Antoni, Gabriella Ardelia, Janice Aristie, Evelyn Audrey, Angela Aundri, Winona Fahira Breliastiti, Ririn Brian, Gilbertus Carolline, Stevanny Colette, Ashley Eugenia Daniella, Nicole Darwis, Andrea Stephanie Dra. Nurainun M.M.,Ak Bangun Elsa Imelda Erica, Erica Eugenia, Ashley Evangeline, Justine Felicia Aristie Fenny, Tara Aurellia Fricilia, Fricilia Harun, Viviani Ho, Juan Jonathan, Stevanus Juni Simina Juniati, Carolina Kabangnga, Cornelita T. R. Keegan, Kevin Kusuma Kurniawan, Viona Kusuma, Yasa Mulya Lie, irene kim Lie, Michelle Livia, Felice Maginta, Irianto Marundha, Amor Mulyadi, Sebastian Taniel Mursalim, Stella Nata, S. M. H Natasya , Friscylla Nurfakhira, Callista Patricia, Virginia Pratama, Go Cecilia Claudia Pratiwi, Arinta Rachmawati, Patricia Raditya, Raditya Randy Kuswanto Rezensky, Rosalia Sandra, Veronica Sari, Vinnetta Ratna Selvia Siawan, Resia Margareta Slamet Wahyudi Sriwati , Sriwati Susana, Rahel Susanto, Troy Washington Tanady, Annabelle Kael Tapahing, Melia Angel Verawati Verawati Vianney, Vannessa Maria Wijaya, Purnamawati Heln Wijaya, Vallery Revica Winata, Sugim WINDY WINDY Yang, Amanda Young, Amanda