Article Per Year (5 Year)
p-Index From 2021 - 2026
1.363
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment AKUNTANSI DEWANTARA JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) ACCRUALS (Accounting Research Journal of Sutaatmadja) JEMMA | Journal of Economic, Management and Accounting Bilancia : Jurnal Ilmiah Akuntansi Journal of Governance, Taxation, and Auditing
Tanjung, Abdul Hafiz
Department Of Accounting, Faculty Of Economics, Universitas Nasional PASIM, West Java
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
Pengaruh Sistem Pengendalian Internal dan Kualitas Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Pada Pemerintah Kota Cimahi Abdul Hafiz Tanjung; Wina Sonia
JEMMA (Journal of Economic, Management and Accounting) Vol 4, No 1 (2021): Maret 2021
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v4i1.575

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui sistem pengendalian internal, kualitas sumber daya manusia, dan kualitas laporan keuangan pemerintah daerah di Pemerintah Kota Cimahi, serta untuk mengetahui apakah variabel sistem pengendalian internal dan kualitas sumber daya manusia memiliki pengaruh terhadap variabel kualitas laporan keuangan pemerintah daerah pada Pemerintah Kota Cimahi baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah metode deskriptif dan asosiatif. Data yang digunakan adalah data primer dengan pengumpulan data menggunakan kuesioner, kemudian dianalisis menggunakan metode SEM yaitu Partial Least Squares SEM (PLS-SEM). Alat analisis yang digunakan adalah SmartPLS 3. Hasil penelitian menunjukkan bahwa sistem pengendalian internal dan kualitas sumber daya manusia berpengaruh positif signifikan terhadap kualitas laporan keuangan pemerintah daerah baik secara parsial maupun simultan pada Pemerintah Kota Cimahi. Kata kunci: Kualitas LKPD, Kualitas SDM, SPIABSTRACTThis research aims to determine the intern control system, quality of human resources, and quality of local government financial reports at the City Government of Cimahi, and whether there is or not an influence of the intern control system and quality of human resources on the quality of local government financial reports at the City Government of Cimahi both partially and simultaneously. The research method used was a descriptive and associative methods. Data used was primer data collected by using a questionnaire, then analyzed using the SEM method that is Partial Least Squares SEM (PLS-SEM). The analytical tool used was SmartPLS 3. The result of this research shows that the intern control system and quality of human resources both partially and simultaneously have a positive and significant effect on the quality of local government financial reports at the City Government of Cimahi.Keywords: Quality of LKPD, Quality of SDM, SPI
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019 Nur Amaliah; Abdul Hafiz Tanjung
Bilancia : Jurnal Ilmiah Akuntansi Vol 5 No 3 (2021): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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

Abstract

This study aims to determine the effect of Institutional Ownership and Company Size on Tax Avoidance in consumer goods industrial manufacturing companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The research sample consisted of 17 companies using saturated or census sampling methods. The data used are secondary data in the form of annual financial reports. The analysis method used is panel data regression analysis with the help of software STATAversion 16. The results showed 1) Institutional Ownership has a positive effect on Tax Avoidance. 2) Company size has a positive effect on Tax Avoidance. Penelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan Institusional dan Ukuran Perusahaan terhadap Tax Avoidance pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode 2017-2019. Sampel penelitian terdiri atas 17 perusahaan dengan menggunakan metode sampling jenuh atau sensus. Data yang digunakan yaitu data sekunder berupa laporan keuangan tahunan. Metode analisis yang digunakan adalah analisis regresi data panel dengan bantuan Software STATA versi 16. Hasil penelitian menunjukkan 1) Kepemilikan Institusional berpengaruh positif terhadap Tax Avoidance. 2) Ukuran Perusahaan berpengaruh positif terhadap Tax Avoidance.
Local Election in 2017 in Indonesia: Test of Tendencies to Abuse Grant Expenditure and Social Aid Expenditure Budget by Incumbent Candidates Abdul Hafiz Tanjung
Journal of Accounting and Investment Vol 21, No 2: May 2020
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (607.818 KB) | DOI: 10.18196/jai.2102153

Abstract

Research aims: This research was conducted and aimed to examine the tendencies to abuse the power of incumbent candidates in making budget of grant expenditure and social aid expenditure to support their political interests in the local election on February 15th, 2017, in Indonesia.Design/Methodology/Approach: There were two populations in this study, namely the first population of district/municipality areas that carried out the elections, which included incumbent candidates in size of 53 districts/municipalities, and the population of both district/municipal regions that carried out the elections, which had no incumbent candidates in size of 41 districts/municipalities. Samples were chosen by cluster random sampling with proportional allocation between districts and municipals. The sample for the first population was 35 districts/municipalities, consisting of 26 districts and nine municipalities, while the sample for the second population was 29 districts/municipalities, consisting of 25 districts and four municipalities. Two statistical analyses were employed in this research; parametric statistics, i.e., paired t-test, independent t-test variances unknown but equal, and the non-parametric statistics, i.e., Mann-Whitney U test and Wilcoxon test. Data normality test using w/s test had been done to determine which analysis to be used.Research findings: The result of this research showed that there was empirical evidence of tendencies to abuse incumbent candidates’ power in making budget of grant expenditure and social aid expenditure to support their political interests in the local election on February 15th, 2017.Theoretical contribution/Originality: This study’s results reinforce that the incumbent regional head has more authority in budget management, especially during local government head of elections.Practitioner/Policy implication:  Based on the findings, the central government needs to change the rules on the use of grant expenditure and social aid expenditure on local governments from indirect expenditure to direct expenditure that can be measured by performance.Research limitation/Implication: This study has a limitation that lies in grant expenditure, and social aid expenditure studied, which only looked at the increase or decrease in the number of realization of grant expenditure and social aid expenditure in the local government budget realization report, not on the effectiveness of its distribution.
The Effect of Accounting Information Systems and Internal Control Systems on The Quality of Financial Statements at BPKAD Kania Kania; Abdul Hafiz Tanjung
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 5 No 1 (2021): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v5i1.1532

Abstract

The Effect of Accounting Information Systems and Internal Control Systems on the Quality of Financial Statements at BPKAD Bandung The dependent variable in this study is the Quality of Financial Statements. This study uses a sample through the process of dividing the population into strata or what is called stratified random sampling. The data in this study are primary data obtained from distributing questionnaires directly to employees who are directly involved in making financial reports. The results of the study partially show the information system and internal control system have an effect on the quality of the report.
Effect of Company Size and Solvency on Audit Delay Abdul Hafiz Tanjung; Siti Nur Aida
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1716

Abstract

The purpose of this study was to determine the effect of Company Size and Solvency on Audit Delay in Consumer Goods Industry Manufacturing Sector Companies Listed on the Indonesian Stock Exchange during the 2017-2019 period. The population of this study is 53 Companies in Consumer Goods Industry Manufacturing Sector Companies by taking samples of 35 companies using cluster sampling methods. The data used are secondary data in the form of annual financial reports. The analysis method used is panel data regression analysis with the help of software STATA version 16. The results of the study partially show that Company Size have a not significant effect on Audit Delay and Solvency have a positive and significant effect on Audit Delay. Simultaneously, Company Size and Solvability have a positive and significant effect on Audit Delay.
THE EFFECT OF TAXATION ADMINISTRATION REFORM AND TAXATION KNOWLEDGE ON COMPLIANCE OF VAT ENTERPRISES Abdul Hafiz Tanjung
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 4 No 01 (2020): Accruals Edisi Maret 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (820.483 KB)

Abstract

This research aims to give an overview about taxation administration reform, taxtation knowledge and compliance taxable enterpreneur for VAT purposes descriptively, and whether there is or not an influence of taxation administration reform and taxtation knowledge towards compliance taxable enterpreneur for VAT Purposes on KPP Pratama Cibeunying Kaler. Data used in this research was primer data collected by using questionnaire which was distributed to respondents. Respondent in this research is VAT Enterprises listed on KPP Pratama Cibeunying Kaler. Amount of samples obtained as many as 49 VAT Enterprises taken by method Simple Random Sampling from 96 VAT Enterprises as a population. As for the research method used was descriptive method and associative. While the data analysis method is in this research is Multiple Linear Regression Analysis. The result of this research shows that taxation administration reform and taxtation knowledge both partially and simultaneously positive and significant effect to compliance Taxable Enterpreneur for VAT Purposes on KPP Pratama Cibeunying Kaler.
Stock Split : Examination to Signaling on Indonesia Stock Exchange 2017-2019 Abdul Hafiz Tanjung; Helma Yunia Putri
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.866

Abstract

The purpose of this research is to provide empirical evidence for signaling theory in the companies that conducted stock splits on Indonesia Stock Exchange between 2017 and 2019. This research examined the profit growth of companies that do and do not stock splits in period before stock split. Non-parametric statistics, the Mann-Whitney U test were utilized in the statistical analysis. Normality test were previously used to determine the statistical analysis that would be utilized. This research used a sample size of 28 companies that splitting their stock and 86 companies that do not split their stock. The research found that profit growth differences in the year 2017, 2018, 2019 and pool data from 2017 to 2019 are signaling.
ANALISIS INDIKASI PENYALAHGUNAAN BELANJA HIBAH OLEH PASLON INCUMBENT PADA PEMILUKADA SERENTAK 2020 Abdul Hafiz Tanjung; Salma Rizkiyanti Alamsyah
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i1.10426

Abstract

The purpose of this study was to examine the tendencies to abuse the power of incumbent candidates in making budget of grant expenditure to support their political interests in the local election on December 9th,2020, in Indonesia. Sample were chosen by random sampling with proporsional allocation between district and municipals. The sample for the first population was 56 district/municipals, consisting 51 district and 5 municipalities, while the sample for the second population was 57 district/municipals, consisting of 46 district and 11 municipalities. Two statistical analysis were used in this research; the first was Wilcoxon signed rank test and the second was the Mann-Whitney U test. Data normality test using kanji w/s test had been done to determine which analysis to be used. The result of hypothesis test have been tested at confidence 95% and showed that there was a significant increase in mean log of incumbent candidates in the year 2019 compared to 2020, while for the mean log of grant expenditure for incumbent candidates and non-incumbent candidates at the time of the local election (2020) there was a significant difference
The Influence of Debt Policy, Dividend Policy, Investment Decisions, and Financing Decisions on the Value of Banking Companies on the Indonesia Stock Exchange in 2019-2023 NOVA, Lutfie Fajriyani; TANJUNG , Abdul Hafidz
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1637

Abstract

This study aims to examine the influence of debt policy, dividend policy, investment decisions, and financing decisions on firm value, both partially and simultaneously. This research was conducted based on the phenomenon that increasing profits are not always followed by positive changes in stock prices, namely, an increase in stock prices. Conversely, when profits decrease, stock prices do not always experience a decrease. The method used in this study is a quantitative method. The population in this study is 43 banking companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sampling technique used was a purposive sampling technique, with 14 banking companies selected as samples. The data analysis method used is descriptive and associative analysis using panel data regression analysis. The data processing tool used in this study is STATA version 16. The results of this study indicate that there is a partial and simultaneous influence on the firm value variable in banking companies listed on the IDX for the 2019-2023 period.
Co-Authors Helma Yunia Putri Kania Kania NOVA, Lutfie Fajriyani Nur Amaliah Salma Rizkiyanti Alamsyah Siti Nur Aida Wina Sonia