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All Journal Daya Saing : Jurnal Ilmu Manajemen International Journal of Artificial Intelligence Research JURNAL PENDIDIKAN TAMBUSAI GEMA EKONOMI Jurnal Komunikasi Profesional JURNAL PUNDI Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi El-Barka: Journal of Islamic Economics and Business Jurnal Ekonomi Manajemen Sistem Informasi International Journal of Economics Development Research (IJEDR) Dinasti International Journal of Digital Business Management Jurnal Inovasi Penelitian Jurnal Ilmu Manajemen Terapan (JIMT) Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Economy, Education and Entrepreneurship (IJE3) Studi Ilmu Manajemen dan Organisasi Jurnal Abdimas Bina Bangsa Jurnal Ekonomi International Journal of Multidisciplinary Research and Literature (IJOMRAL) Journal of Social And Economics Research Journal of Community Service Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Jurnal Ilmu Multidisplin Jurnal Akuntansi Trisakti Jurnal Mutiara Ilmu Akuntansi JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Jurnal Pengabdian Sosial Jurnal Media Akademik (JMA) Bina Bangsa International Journal of Business and Management journal of social and economic research IPSSJ

Septiano, Renil

Sekolah Tinggi Ilmu Ekonomi KBP

Author-ID : 1510754

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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PERSEPSI AKUNTAN MANAJEMEN TERHADAP PENERAPAN TAX PLANNING Septiano, Renil; Sari, Nila
El-Barka: Journal of Islamic Economics and Business Vol 2, No 2 (2019)
Publisher : IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v2i2.1752

Abstract: Tax planning is a means of fulfilling tax obligations well but the amount of tax paid can be reduced as low as possible to obtain the expected profit and liquidity. This study aims to see the effect of management accountants' perceptions on the implementation of tax planning. The type of research used is quantitative, using primary data. The population of the research was in Food Distributor companies in the Padang City. Respondents who were taken were employees who served as part of accounting staff, management and financial staff companies who worked at the Food Distributor Padang City. Selection of samples was selected using the Convenience sampling method with 30 respondents. Technical data analysis using simple regression analysis. The test results show that the perception variables of management accountants with a significant value of 0,000 < 0,05. Based on the test results it was found that the perception of management accountants has an effect on the implementation of tax planning ??????: ??? ??????? ??????? ????? ?????? ?????? ???????? ???? ???? ???? ???? ????? ????? ??????? ???????? ??? ???? ????? ???? ?????? ??? ????? ???????? ?????????. ???? ??? ??????? ??? ????? ????? ?????? ????????? ????????? ??? ????? ??????? ???????. ??? ????? ???????? ???? ???????? ???????? ???????. ?????? ???????? ?? ????? ????? ?????? ???????? ?? ????? ?????? ? ???? ????????? ?? ????????? ?? ???????? ????? ????? ?? ????? ???????? ???????? ?????? ????? ?????? ????? ????? ?? ???? ????? ?????? ???????? ?? ????? ??????. ?? ?????? ????? ?????? ???????? ????? ??? ????? ?????? ?? ??? ????? ???????? ?? ?????? 30 ?? ?????????. ????? ???????? ?????? ???????? ????? ???????? ??????. ???? ????? ???????? ?? ???? ?????? ??????? ????? ????? ????? ?? 0?000 <0.05. ????? ??? ????? ????????? ???? ?? ???? ?????? ??????? ???? ??? ????? ??????? ???????. Abstrak: Tax planning merupakan sarana dalam memenuhi kewajiban perpajakan dengan baik tetapi jumlah pajak yang dibayar dapat ditekan serendah mungkin untuk memperoleh laba dan likuiditas yang diharapkan. Penelitian ini bertujuan untuk melihat pengaruh persepsi akuntan manajemen terhadap penerapan tax planning. Jenis penelitian yang digunakan bersifat kuantitatif, dengan menggunakan data primer. Populasi penelitian pada perusahaan Distributor Makanan di Kota Padang, Responden yang diambil adalah pegawai yang menjabat dibagian staff akuntasi, menejemen dan staff keuangan perusahaan yang bekerja pada perusahaan Distributor Makanan Kota Padang. Pemlihan sampel dipilih menggunakan metode Convenience sampling atau sampling kemudahan dengan jumlah 30 orang responden. Teknis analisis data menggunakan analisis regresi sederhana. Hasil pengujian menunjukkan bahwa variabel persepsi akuntan manajemen dengan nilai signifikan 0,000 < 0,05. Berdasarkan hasil pengujian didapat bahwa persepsi akuntan manajemen berpengaruh terhadap penerapan tax planning

PENGARUH CITRA MEREK, HARGA, DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN SMARTPHONE PADA MAHASISWA S1 AKUNTANSI PADANG Renil Septiano
Jurnal Inovasi Penelitian Vol 2 No 9: Februari 2022
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i9.1280

Abstract Purchasing decisions are conditions in which buyers purchase products or services based on consumer desires. This study aims to obtain empirical evidence whether there is an effect of brand image, price and product quality on purchasing decisions. The population of this study were students of Dharma Andalas University. The sampling used was nonprobability sampling with purposive sampling technique. Sampling using purposive sampling technique means that each individual who is used as a sample is chosen deliberately based on certain considerations, these considerations include the characteristics of the respondent himself. The characteristics applied in this study to select the sample in this study were students of Dharma Andalas University S1 Accounting for the year 2017-2019. Data collection was carried out using a questionnaire instrument. The analytical method used to test the hypothesis is multiple linear regression. The results of this study indicate that brand image affects purchasing decisions, price does not affect purchasing decisions, and product quality affects purchasing decisions.

PENGARUH PERTUMBUHAN LABA DAN LIKUIDITAS TERHADAP KUALITAS LABA PERUSAHAAN MANUFAKTUR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA 2017-2020 Renil Septiano; Siti Aminah; Laynita Sari
Jurnal Inovasi Penelitian Vol 2 No 10: Maret 2022
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i10.1430

This study aims to determine the effect of earnings growth and liquidity on earnings quality in 2017-2020 companies (Study of Chemical and Basic Industrial Manufacturing Companies listed on the Indonesia Stock Exchange). This research uses quantitative research methods. The type of data used by the author is panel data. Sources of data that researchers use is secondary data. The secondary data that the researcher uses are in the form of financial statements of basic and chemical industrial manufacturing companies listed on the Indonesia Stock Exchange which are obtained through the links http://www.idx.co.id and http://idnfinancials.com and related websites. other. The population in this study are basic & chemical industrial manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020, totaling 78 companies. The sampling technique used in this article is purposive sampling with a total of 28 companies with 4 years and a total of 112 company data. Based on the results of the study, profit growth has no effect on quality, and liquidity has an effect on earnings quality. These results were obtained from the Eviws9 data processing.

LEVERAGE, PROFITABILITAS, UKURAN PERUSAHAAN, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DENGAN PENDEKATAN KAUSALITAS Muhammad Rivandi; Sri Madona Saleh; Renil Septiano
JURNAL PUNDI Vol 1, No 1 (2017)
Publisher : AKBP-STIE "KBP" PADANG

Management of natural resources and environment who is not responsible the main issues disclosure of corporate social responsibility (Wahba & Elsayed, 2015). This study aims to examine the effect of leverage, profitability, and size toward the disclosure of corporate social responsibility. The samples of this study are 51 companies listed in Indonesia Stock Exchange selected by using purposive sampling method. Data analysis method used is panel regression model. The result this study tested that leverage has t statistics the biggest than t table (3,571 ≥ 1,969), profitability has t statistic the biggest than t table (-2,495 ≥ - 1,969), and size of the firm has t statistic the biggest than t table (-1,961 ≥ -1,651). Base on hypothesis tested that the leverage, profitability, and size of the firm have a significant effect toward disclosure of corporate social responsibility

Pengaruh Penagihan Pajak Dengan Surat Teguran dan Surat Paksa Terhadap Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak Pratama Padang Satu Nila Sari; Dewi Zulvia; Ratna Widayati; Renil Septiano
JURNAL PUNDI Vol 2, No 2 (2018)
Publisher : AKBP-STIE "KBP" PADANG

The purpose of this study is to examine the effect of tax collection by the forced letter and letter of reprimand against taxpayer compliance at the Tax Office Pratama padang. This research uses multiple linear regression analysis. The result of simple regression analysis shows that the coefficient value of letter warning variable is 0,449. The strike variable has a t test value (titung) of 6.863 with a significance level of 0.000 <0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The result of simple regression analysis shows that the coefficient value of the forced letter variable is 0.226. The variable of forced letter has a value of t test (titung) of 2.155 with a significance level of 0.035> 0.05. This shows that there is a positive and significant effect of tax collection with letters of reprimand against taxpayer compliance in KPP Pratama Padang. The results of this research also show that the significance value of the F test is 0.000 which has a value less than 0.05. This means that the collection of taxes with letters of reprimand and forced mail together have a significant effect on taxpayer compliance in KPP Pratama Padang. From result of determination test show that coefficient value of Adjusted R Square is equal to 0,442, it means 44,2% taxpayer compliance variable can be explained by tax collection variable with letter of warning and forced letter. While the rest (100% - 44.2% = 55.8%), influenced by other variables associated with taxpayer compliance Keywords: tax collection, letter of reprimand, forced letter, taxpayer compliance

Determinasi ROA Dan BOPO Terhadap Kecukupan Modal Pada Bank Nagari Di Kota Padang Tahun 2016-2018 Renil Septiano; Syahdeni Pratama
JURNAL PUNDI Vol 6, No 1 (2022)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v6i1.381

The aim of this study is to analyze the influence of return on asset (ROA) and efficiency (BOPO) to Capital Adequacy Ratio (CAR) at PT. Bank Nagari in Padang year 2016-2018. Object of this study taken Bank Nagari accessed on website www.banknagari.co.id and obtained banking monthly report as much 36 data. This research classified the quantitative research. Data analysis is done by multiple linear regressions as a statistics tool. Hypotheses test used t-statistic and f-statistic at level significance 5%.Data procesing using eviews8. The result shows that ROA have a significant negativeinfluence on CAR and BOPO have a significant negative influence on CAR.. However, ROA and BOPO have a significant influence to CAR simultaneously. Based on coefficient determination showed, all independent variables have 22,70% contribution value toward CAR

PENGARUH PENGGUNAAN SISTEM INFORMASI AKUNTANSI, TEKNOLOGI INFORMASI, PENGENDALIAN INTERNAL DAN KUALITAS SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN Helmi Prila Aldino; Renil Septiano
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 7, No 2 (2021): Volume VII No. 2 Oktober 2021
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v7i2.2865

Tujuan penelitian ini adalah untuk mengetahui pengaruh penggunaan sistem informasi akuntansi, teknologi informasi, Sistem Pengendalian Intern dan Kualitas Sumber Daya Manusia terhadap kualitas laporan keuangan pada instansi pemerintah kota Padang. Populasi dalam penelitian ini adalah seluruh pegawai keuangan pada instansi Pemerintah Kota Padang. Menggunakan teknik convenience sampling diterapkan untuk menentukan sampel. Sampel dalam penelitian ini adalah pegawai bagian keuangan pada instansi pemerintah kota Padang yang memenuhi kriteria. Jumlah sampel yang digunakan adalah 142 responden yang diambil berdasarkan kriteria yang telah ditentukan. Pengumpulan data dilakukan dengan menggunakan kuesioner yang diukur dengan skala Likert. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi, teknologi informasi Sistem Pengendalian Intern dan Kualitas Sumber Daya Manusia berpengaruh positif dan signifikan terhadap kualitas laporan keuangan yang ditunjukkan dengan nilai signifikan sebesar 0,00,Kata Kunci : Sistem Informasi Akuntansi, Teknologi Informasi, Sistem Pengendalian Intern, Kualitas Sumber Daya Manusia dan Kualitas Laporan Keuangan

Effects of Intervening Loan to Deposit Ratio on Profitability Laynita Sari; Renil Septiano
Journal of Accounting and Finance Management Vol. 1 No. 5 (2020): Journal of Accounting and Finance Management (November-December 2020)
Publisher : DINASTI RESEARCH

Government banks have a higher level of trust in society, as most of these shares are owned by the Government. Ratio used to assess a bank’s performance is the Return on Asset ratio. Each bank will try to keep its Return on Asset ratio consistently rising and the Non Performing Loan ratio consistently falling. But the phenomenon is that the ratio of Return on Asset and Non Performing Loan at the Government Bank fluctuated from 2014 to 2019. I will therefore examine the factors that affect the ratio of Return on Assets and Non-Performing Loans to government banks. In this study, the ratios used were Non Performing Loan, Net Interest Margin, Capital Adequacy Ratio as an independent variable, Loan to Deposit Ratio as an intervening variable and Return on Asset on its dependent variables. The result that the Variable Loan to Deposit Ratio mediates the relationship between Net Interest Margin and Return on Asset.

PENGARUH INTELLECTUAL CAPITAL DISCLOSURE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN Muhammad Rivandi; Renil Septiano
Jurnal Akuntansi Trisakti Vol. 8 No. 1 (2021): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

The Companys value reflects the assets owned by the company. This study aims to examine the effect of intellectual capital disclosure and profitability on firm value. The Population are manufacturing companies listed on the Indonesia Stock Exchange in 2014 2018. The samples of this study are forty-four companies listed in Indonesia Stock Exchange (IDX) selected by using purposive sampling method. Data analysis method used is multiple regression model. Based on the hypothesis tasted proves that the intellectual capital disclosure and profitability have the positive and significant effect on firm value. Market value is able to provide maximum welfare to shareholders. An increase in share prices can reflect the company's assets

PELATIHAN PENYUSUNAN LAPORAN KEUANGAN YANG EFEKTIF UNTUK USAHA BUDI DAYA MADU LEBAH TANPA SENGAT/GALO-GALO (TRIGONA SP) PADA CV SHAHABAT MADU DI KOTA PADANG Mike Kusuma Dewi; Elsa Meirina; Renil Septiano
Jurnal Abdimas Bina Bangsa Vol. 3 No. 2 (2022): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v3i2.226

The financial report is a file recording money, where the report contains all kinds of transactions involving money, both purchase and sale and credit transactions. This report is made in a certain period, for example every month or every year. It depends on each company's policy. Financial reports are made to determine the company's financial condition. Therefore, the financial manager must make it precise and accurate, and be responsible for presenting the reports that have been made in detail to the superiors. Based on this, we from the Lecturer team do service in the Kuranji Padang area for the business of cultivating stingless bee honey / Galo-galo which is also managed by CV Shahabat Madu. this activity was carried out for approximately 3 hours, by conducting a question-and-answer session between the lecturer team and the honey bee managers regarding how to carry out the recording of financial transactions and financial reports

Co-Authors Adam Eprianto Adam Eprianto Adam Eprianto Afdhal Chatra Perdana Ananda, Febryandhie Aryadi, Didi Ayu Suriayu Budi Pramadian Cut Dwi Gita Subakti Desfita Anggriana Dewi, Mike Kusuma Edhie Budi Setiawan, Edhie Budi Elva Dona Fiona, Febzi Firmansyah, Indra Hasto Joko Nur Utomo Helmi Prilla Aldino Helmita Herlina, Zelvi Fitria Heryanto Heryanto Hidayat, Teguh Ismawati Ismawati Julianti, Rina khusnul khotimah Koten, Romualdus Antonius Geli Liwaul Liwaul Lusiana Lusiana M, Marwan Marbun, Innocencia Marisca, Prita Martha, Lidya Marwan Marwan Maulidza Nur Fauzi Maulina, Evaf Meirina, Elsa Midania, Zakia Mu'ah Nandan Limakrisna Nandan Limakrisna Nila Sari Nila Sari Nugraha Arifin, Febri Nurfazira, Nurfazira Oktarina, Desi Pramadian, Budi Rahmadani, Aprila Rahmat Syahrul Rahwayu, Dola Ratna Widayati Rivandi, Muhammad Rospita Saurei Rysha Mulyadi Sari, Laynita Sarjon Defit Shadam, Fadel Vageno Sikocil, Algina Feriza Simanungkalit, Syahriati Siti Aminah Sri Madona Saleh Sucihati, Roos Nana Suratman Suratman suryawan, ryan firdiansyah Sutiyana Fachruddin Syahdeni Pratama Tri Susilowati Trismiyanti, Dessy Umar, Detani Verafirma, Verafirma Willy Oscar Maheltra Wini Esparesya WP, Dwi Atmodjo Yulasmi, Yulasmi Yuliana Yuliana Zakia Midania Zakia Midania Zulvia, Dewi

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