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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 Cerdika: Jurnal Ilmiah Indonesia Innovative: Journal Of Social Science Research International Journal of Application on Economics and Business Jurnal Serina Abdimas
Lukman, Hendro
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THE INFLUENCE OF COMPETENCE, INDEPENDENCE, AND AUDITOR’S PROFESSIONAL ETHICS ON AUDIT QUALITY Colette, Ashley Eugenia; Lukman, Hendro
International Journal of Application on Economics and Business Vol. 2 No. 1 (2024): February 2024
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v2i1.3007-3015

Abstract

Having responsibility to the public is what makes auditor’s capabilities and characteristic essential to providing a quality audit service. This study aims to gather empirical evidence on how the quality of audit produced is influenced by competence, independence, and professional ethics of auditor. This research was conducted through distribution of questionnaires to auditors working in public accounting form based in Jakarta. The result shows that auditor’s competence, independence, and professional ethic has a positive influence on the resulted audit quality, however the influence of auditor’s independence is shown to be insignificant. To sum up, the competence and ethics of an auditor have an influence on the quality of an audit, but auditor independence has no influence on audit quality. The implications of this study that Public accounting firms can improve the professionalism of their auditors through high levels of competency with continuous learning and practice supported by ethics.
PENGARUH LIKUIDITAS, RISIKO BISNIS, UKURAN PERUSAHAAN, DAN DIVIDEN TERHADAP STUKTUR MODAL PERUSAHAAN JASA NON-KEUANGAN Ho, Juan; Lukman, Hendro
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26664

Abstract

The purpose of this study is to obtain empirical evidence about whether or not the influence of liquidity, business risk, firm size, dan dividend on capital structure, either partially or simultaneously. This study used 78 data sample from non-banking service company listed on the Indonesian Stock Exchange 2015 – 2020. Sample was selected by purposive sampling. Testing in this study used multiple regression analysis techniques with the help of Statistical Package for Social Science (SPSS 28.0). The result of this study indicate that liquidity and firm size significantly influence the capital structure. While business risk and dividend does not significantly influence the capital structure. The implication of this study is that company need to pay attention to variables such as liquidity and firm size when the company want to make a decision about capital structure.
ANALISIS DETERMINAN YANG MEMPENGARUHI DIVIDEND PAYOUT RATIO PADA PERUSAHAAN INFRASTRUKTUR DI BEI Adjie, Jessica Kunta; Lukman, Hendro; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 6 No. 1 (2024): januari 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i1.28744

Abstract

This Reseacrh aims to obtain empirical evidence of the effect investment Opportunity Set, Business Risk,Managerial Ownership,Institusional Ownership on Dividend Payout Ratio In Infrastructure companies listed on the Indonesia Stock Exchange for the 2016-2020 period . The sample obtained was based on Purposive Sampling method and the final data used in this study amounted 11 infrastructure companies. The data processing technique use IBM SPSS Version 25 software. The result show the variabel Investment Opportunity Set, Managerial Ownership, Institusional Ownership have no significant and negative effect on dividend payout ratio and the business risk variable has a significant positive effect on dividend payout ratio.
PENGARUH RASIO KEUANGAN TERHADAP PERINGKAT OBLIGASI PERUSAHAAN PERBANKAN UMUM DI BEI Livia, Felice; Lukman, Hendro; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29891

Abstract

Each study aims to decide the effect of Cash Adequacy Ratio, Non-Performing Loan, Loan to Deposit Ratio, and growth on bond ratings in general banking companies listed on the Indonesia Stock Exchange in 2016-2020 period. Purposive sampling method and valid data obtained as many as 20 companies for sample selection. Logistic regression analysis with SPSS version 21 program and Windows released in 2020 is the data processing technique chosen in this study. The results of this study indicate that the Cash Adequacy Ratio and Loan to Deposit Ratio has significant effect, while Non-Performing Loans and growth have no effect on corporate bond ratings. The implication of this research are the need for processing the company's Cash Adequacy Ratio and Loan to Deposit Ratio properly to be able to increase its bond rating.
DAMPAK LIKUIDITAS, RISIKO BISNIS, UKURAN PERUSAHAAN, DAN DIVIDEN TERHADAP STUKTUR MODAL PERUSAHAAN JASA NON KEUANGAN Ho, Juan; Lukman, Hendro; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 6 No. 3 (2024): Juli 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i3.31402

Abstract

This research has a purpose to find empirical evidence about whether or not the influence of liquidity, business risk, firm size, and dividend on capital structure. This study used 78 data sample from non-banking service company listed on the Indonesian Stock Exchange 2015 – 2020. Sample was selected by purposive sampling. Testing in this study used multiple regression analysis techniques by using Statistical Package for Social Science (SPSS 28.0). The end result of this study suggest that liquidity and firm size influence the capital structure. While business risk and dividend does not influence the capital structure. The implication, company need to pay awareness to variables such as liquidity and firm size when the company want to make a decision about capital structure.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2020 Raditya, Raditya; Lukman, Hendro; Simina, Juni
Jurnal Paradigma Akuntansi Vol. 6 No. 4 (2024): Oktober 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i4.32396

Abstract

This study aims to obtain empirical evidence about the influence that affects cash holding on consumer goods industrial sector companies listed on the Indonesian stock exchange in 2016-2020. This research is a quantitative research with purposive sampling method and produced as many as 123 companies. Furthermore, for hypothesis testing is done with multiple linear regression model. By using the SPSS ver 21 application. The results show that leverage does not have a positive effect on cash holding, on growth opportunity on cash holding, and net working capital has no effect on cash holding. Implication of this study is for investors who will invest in consumer goods industrial companies by looking at cash holdings, they may ignore leverage, growth opportunity, and net working capital.
PEMAHAMAN KONSEP AKUNTANSI BAGI SISWA SMA TARSISIUS 1 JAKARTA Lukman, Hendro; Lie, Michelle; Eugenia, Ashley
Jurnal Serina Abdimas Vol 1 No 1 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

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

Abstract

Accounting is a social science that is different from other social sciences. Accounting science has more to do with calculations and laws or rules like exact sciences. Thus, learning accounting will not be more effective if followed by extensive and comprehensive training. Studying accounting in schools is generally not equipped with accounting practice laboratories that comprehensively discuss training such as SMA Tarsisius 1 Jakarta. SMA Tarsisius 1 Jakarta provides special accounting lessons for Social Sciences (IPS) students when they are in class XII. Based on these considerations, the Accounting Undergraduate Study Program, Faculty of Economics and Business, Tarumanagara University organizes an Accounting Practice Laboratory as an extracurricular activity at SMA Tarsisius 1 Jakarta specifically for class XII IPS students, and for students who wish to study accounting. In this activity, it is the first meeting which is the initial discussion given to students. Discussion on understanding the concept of accounting which includes accounting definitions, accounting equations, accounting cycles, forms of trade and service business reports, and compiling lists of estimates. This material is the basis for discussing other continuous topics. The learning outcomes at this stage were considered very successful which were assessed through the answers to exercises and quizzes given to students, as well as the evaluation at the end of the meeting. The implications of this activity are that students have accounting skills, the school as a partner has added value, and for Tarumanagara University as a marketing medium. Akuntansi adalah ilmu sosial yang berbeda dengan ilmu sosial lainnya. Ilmu akuntansi lebih banyak berhubungan dengan hitungan dan hukum atau aturan seperti ilmu eksakta. Dengan demikian, belajar akuntansi tidak akan lebih efektif jika diikuti dengan latihan yang banyak dan komprehensif. Belajar akuntansi di sekolah umumnya tidak dilengkapi dengan laboratorium praktik akuntansi yang membahas latihan secara komprehensif seperti SMA Tarsisius 1 Jakarta. SMA Tarsisius 1 Jakarta memberikan pelajaran akuntansi khusus untuk siswa Ilmu Pengetahuan Sosial (IPS) ketika mereka duduk di kelas XII. Berdasarkan pertimbangan ini, program studi sarjana Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara menyelenggarakan Laboratorium Praktik Akuntansi sebagai kegiatan ekstrakurikuler di SMA Tarsisius 1 Jakarta khusus untuk siswa kelas XII IPS, dan bagi siswa yang ingin belajar akuntansi. Dalam kegiatan ini, adalah pertemuan pertama yang merupakan pembahasan awal yang diberikan ke siswa. Pembahasan mengenai pemahaman konsep akuntansi yang meliputi pengertian akuntansi, persamaan akuntansi, siklus akuntansi, bentuk laporan usaha dagang dan jasa, dan menyusun daftar perkiraan. Materi ini adalah landasan untuk membahas topik lainnya yang berkesinambungan. Hasil pembelajaran tahap ini dinilai sangat berhasil yang dinilai melalui jawaban latihan dan kuis yang diberikan kepada siswa, serta evaluasi pada akhir pertemuan. Implikasi dari kegiatan ini diharapkan siswa memiliki keterampilan akuntansi, sekolah sebagai mitra memiliki nilai tambah, serta bagi Universitas Tarumanagara sebagai media pemasaran.
ASISTENSI PELAPORAN SPT DENGAN E-FILLING BAGI WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA TAMAN SARI Aristie, Evelyn; Lukman, Hendro
Jurnal Serina Abdimas Vol 1 No 3 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i3.26155

Abstract

The obligation of taxpayers to report their tax obligations, including individual taxpayers (WPOP) who earn income from employers with less than 60 million Rupiah a year. The reporting obligation for WPOP is March 31 of the next tax year as the deadline. There are quite a number of WPOP groups, but they generally lack knowledge about taxation and how to use e-filing in reporting Annual Tax Returns. The WPOP of this group will report their obligations using the Tax Return Form 1770SS (SPT 1770SS). This condition causes the need for assistance in filling out SPT 1770SS. To anticipate the large number of WPOP requiring assistance, the Directorate General of Taxes (DGT) formed a Tax Volunteer by recruiting students from University Tax Centers to assist WPOP in filling out 1770SS SPT by using e-filing. The activity which took place from March 1 to March 31 2023 took place at the Tax Service Office (KPP) Pratama Taman Sari. This activity has multiple benefits, namely for DGT, students and WPOP, and universities. This activity should be continued in the coming years. ABSTRAK Kewajiban wajib pajak harus melakukan pelaporan kewajiban pajaknya, termasuk Wajib Pajak Orang Pribadi (WPOP) yang memperoleh penghasilan dari pemberi kerja dengan kurang dari 60 juta Rupiah setahun. Kewajiban melapor bagi WPOP adalah tanggal 31 Maret tahun pajak berikutnya sebagai batas akhir. Kelompok WPOP ini jumlahnya cukup banyak tetapi mereka umumnya kurang mempunyai pengetahuan mengenai perpajakan dan cara menggunakan e-filing dalam melaporan Surat Pemberitahuan Tahunan. WPOP kelompok ini akan melaporan kewajibannya dengan menggunakan Surat Pemberitahuan Formulir SPT 1770SS (SPT 1770SS). Kondisi ini menyebabkan diperlukannya pendampingan dalam pengisian SPT 1770SS. Untuk mengantisipasi banyaknya WPOP yang memerlukan asistensi, maka Direktorat Jendral Pajak (DJP) membentuk Relawan Pajak dengan merekrut mahasiswa yang berasal dari Tax Center Perguruan Tinggi untuk mengasistensi WPOP mengisi SPT 1770SS dengan menggunakan e-filing. Kegiatan yang berlangsung dari tanggal 1 Maret sampai 31 Maret 2023 bertempat di Kantor Pelayanan Pajak (KPP) Pratama Taman Sari. Kegiatan ini mempunyai multimanfaat., yaitu bagi DJP, mahasiswa dan WPOP, dan perguruan tinggi. Kegiatan ini sebaiknya dapat tetap dilakukan pada tahun-tahun mendatang.
PENGENALAN PENDIDIKAN DASAR BAGI ANAK MARGINAL SEBAGAI PENERAPAN SDG DI GROGOL Nurfakhira, Callista; Lukman, Hendro
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29242

Abstract

Every child is born to get the rights from their parents, starting from the right to get a name or identity, the right to get protection, the right to get education, and others. One of the rights of children that is often ignored is to get a proper education. Economic, family, and environmental factors are the main that should be fixed. The government’s efforts in terms of education equity are still being carried out, such as providing free schools and providing scholarship programs. Marginalized children or street children are the main focus in this conditions. At the age of those who are supposed to study, they are forced to work. Humanitarian project activities are carried out as a form of concern for fellow individuals. Contribute directly in guiding and providing basic education, especially to early childhood. Education that has been attached will have a big impact on their life in the future. The purpose of this activities are expected to change the mindset and character of marginalized children become more better, reduce underage workers on the streets, and increase children's enthusiasm in learning because of fun activities. In addition, this activity is also an implementary of the Sustainable Development Goals in terms of providing quality education. This activity starts from August , 2023 to October , 2023. It begins with basic learning, such as reading, writing, and counting. Then, continued with learning while playing. With humanitarian project activities, the benefits that can be felt are developing creativity in providing material, understanding the character of each individual and learning to control emotions, and can increase insight and enthusiasm for learning.
PEMBELAJARAN AYAT JURNAL PENYESUAIAN PERUSAHAAN DAGANG BAGI SISWA SMA KRISTOFORUS 1 JAKARTA Lukman, Hendro; Sari, Vinnetta Ratna
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.31939

Abstract

Adjusting Journal Entries in the process of preparing financial reports is a crucial stage. Adjusting journal entries are needed because in the accounting period there is still the possibility of income or expenses that do not yet show the actual balance. This happens because the accounting recording process regulates the concepts of deferrals and accruals so that the ledger balance recorded based on daily transactions does not show what it should. The process of making Adjusting Journal Entries is carried out after the ledger records are closed at the end of the period, so that Community Service (PKM) activities are carried out after the process of posting them to the General Ledger and creating a Trial Balance. This topic and discussion includes creating an Adjustment journal, calculating the adjusted amount and then entering it on the worksheet. PKM on this topic was given to students at Kristoforus 1 Jakarta High School. From the evaluation results, students can follow the process of making Adjusting Journal Entries and entering them in the working paper for the process of making financial reports. This activity is very good, for students to get more real questions, for partners as a differentiation from other schools, for universities as proof of service to stakeholders and promotion, and for students who take part in this activity to understand the knowledge gained better. went to college and became an Independent Learning activity at the Independent Campus. ABSTRAKAyat Jurnal Penyesuaian dalam proses penyusunan laporan keuangan merupakan tahapan yang krusial. Ayat Jurnal Penyesuaian diperlukan karena dalam periode akuntansi masih terdapat kemungkinan adanya pendapatan atau beban yang belum menunjukkan saldo yang sebenarnya. Hal ini terjadi karena dalam prosen pencatatan akuntansi mengatur konsep deferral dan akrual sehingga saldo buku besar yang dicatatan berdasarkan transaksi sehari-hari menjadi belum menunjukkan yang seharusnya. Proses pembuatan Ayat Jurnal Penyesuaian dilakukan setelah catatan buku besar ditutup pada akhir periode, sehingga kegaiatan Pengabdian Kepada Masyarakat (PKM) dilaksanakan setelah proses poating ke Buku Besar dan membuat Neraca Saldo. Topik dan pembahasan ini meliputi pembuatan urnal Penyesuaian, menghitung jumlah yg disesuaikan dan kemudian memasukkannya pada kertas kerja. PKM dengan topik ini diberikan kepada siswa Sekolah Menengah Atas Sekolah SMA Kristoforus 1 Jakarta. Dari hasil evaluasi, siswa dapat mengikuti proses pembuatan Ayat Jurnal Penyesuaian dan memasukan dalam kertas kerja untuk proses pembuatan laporan keuangan. Kegiatan ini sangat baik, bagi siswa untuk mendapatkan soal yang lebih real, untuk mitra sebagai salah satu deferensiasi dari sekolah lain, bagi perguruan tinggi sebagai bukti pelayanan kepada pemangku kepentingan dan promosi, dan bagi mahsiswa yang ikut dalam kegiatan ini menjadi lebih paham ilmu yang diperoleh dikuliah dan menjadi aktivitas Merdeka Belajar Kampus Merdeka
Co-Authors Adjie, Jessica Kunta Amelia Amelia 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 Meilita, Shelley Mihelle, Mihelle Mulyadi, Sebastian Taniel Mursalim, Stella Nata, S. M. H Natasya , Friscylla Nientiarna, Yosefine 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