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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Scientific Journal of Reflection : Economic, Accounting, Management and Business Inovasi: Jurnal Ilmiah Ilmu Manajemen JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKSBIS Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Abdimisi Jurnal PKM Manajemen Bisnis Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Abdi Masyarakat Multidisiplin Journal of Innovation and Sustainable Empowerment Journal of Artificial Intelligence and Digital Business Realible Accounting Journal JAKBS JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Abdi Citra Jurnal Nusa Akuntansi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat JIMEK Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Sugeng, Andry
Program Studi S1 Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Pamulang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Edukasi Perhitungan Harga Pokok Penjualan untuk Meningkatkan Penjualan pada Kube Wanita UMKM Pamulang Estate Khuluqi, Khusnul; Sugeng, Andry; Soeparyono, Regina Deia
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.v4i2.896

Abstract

Education regarding how to calculate COGS is very important so that MSMEs can maximize their business development potential. Errors in determining COGS can result in business losses. Therefore, education about COGS calculations is vital to help MSMEs achieve competitive advantage and maximize business development potential. MSMEs are independent productive economic enterprises, usually carried out by individuals or business entities that are not subsidiaries or branches of companies owned, controlled or part of directly or indirectly. The business actors in this activity are the Pamulang Estate UMKM Women's Kube. This Community Service activity aims to provide education regarding calculating the cost of goods sold to increase MSME sales. The method developed in this activity involves socializing the calculation of cost of goods sold to increase sales at the Pamulang Estate UMKM Women's Kube. The problem faced by MSME players is related to a lack of knowledge regarding calculating the cost of goods sold in their business so that MSMEs are inaccurate in determining the cost of goods sold and determine the selling price incorrectly. MSME players argue that they do not have knowledge regarding calculating the good and correct cost of goods sold. So that this activity regarding calculating the cost of goods sold can provide business actors with insight, knowledge and skills in understanding the correct calculation of the cost of goods sold and can directly apply it in their business.
Pengaruh Good Corporate Governance dan Pertumbuhan Aset Terhadap Tax Avoidance pada Perusahaan Energi Sugeng, Andry; Purnomo, Endri; Budianto, Aris
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 1 (2024): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i1.14081

Abstract

Penelitian ini bertujuan untuk menganalisis dan memperoleh bukti empiris tentang pengaruh good corporate governance dan pertumbuhan aset terhadap tax avoidance pada perusahaan sektor energi yang terdaftar di BEI periode 2020-2022. Variabel independen dalam penelitian ini adalah kepemilikan institusional, komisaris independen, komite audit sebagai implementasi dari good corporate governance dan pertumbuhan aset. Sedangkan variabel dependen dalam penelitian ini adalah tax avoidance. Pengumpulan sampel dilakukan menggunakan metode purposive sampling sehingga jumlah sampel didapatkan sebanyak 12 perusahaan dengan rentang waktu 3 tahun, maka didapatkan 36 data laporan keuangan perusahaan sebagai observasi penelitian. Metode analisis penelitian ini menggunakan analisis regeresi data panel dengan alat bantu staitistik eviews 12. Dengan melakukan uji statistik deskriptif, uji pemilhan model, uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa secara simultan kepemilikan institusional, komisaris independen, komite audit dan pertumbuhan aset berpengaruh signifikan terhadap tax avoidance. Kemudian secara parsial kepemilikan institusional berpengaruh signifikan terhadap tax avoidance. Sedangkan komisaris independen, komite audit dan pertumbuhan aset secara parsial tidak berpengaruh terhadap tax avoidance.
PENGARUH KARAKTERISTIK DEWAN KOMISARIS, KARAKTERISTIK PERUSAHAAN, DAN REPUTASI AUDITOR TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO: (Studi Empiris pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2020) Ayudya Rahmawati; Andry Sugeng
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i3.319

Abstract

This study aims to prove empirically the effect of the characteristics of the board of commissioners, firm size, leverage, public ownership, and auditor reputation on risk management disclosure. This research was conducted in property and real estate companies. The research method used is quantitative associative. The type of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) in 2017–2020. Samples were collected using purposive sampling method. The number of companies that were used as research samples were 44 companies with a research period of 4 (four) years, so that 176 observational data were obtained. Processing data using Microsoft Office Excel Program and Statistics Program Eviews 9 by collecting related data and then analyzing descriptive statistics, regression model analysis, regression model selection, classical assumption test, coefficient of determination (R2), panel data regression analysis, statistical test F and statistical test t. The results of the F statistical test of the characteristics of the board of commissioners, firm size, leverage, public ownership, and auditor reputation have an effect on risk management disclosure. The results of the t-statistical test of the characteristics of the board of commissioners, firm size, leverage, and public ownership partially have a positive effect on risk management disclosure, while the auditor's reputation partially has no effect on risk management disclosure.
Penyuluhan Kepatuhan Pajak Bagi Umkm Dalam Mendukung Akses Layanan Publik Dan Keberlanjutan Usaha Di Daerah Benda Baru Riswanto, Ahmad; Firmansyah, Adam; Khakiki, Faisal Nur; Azhari, Andi; Kusumaningsih, Ani; Sugeng, Andry
 Jurnal Abdi Masyarakat Multidisiplin Vol. 4 No. 03 (2025): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v4i03.2440

Abstract

Kegiatan Usaha mikro, kecil, dan menengah memiliki peran strategis dalam mendukung perekonomian nasional, namun masih banyak pelaku usaha yang mengalami kesulitan dalam memenuhi kewajiban perpajakan akibat keterbatasan literasi digital dan kurangnya pemahaman terhadap prosedur administrasi perpajakan. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kesadaran perpajakan serta memperkuat kemampuan pelaku usaha dalam memanfaatkan sistem pelaporan pajak elektronik secara mandiri. Program dilaksanakan melalui kegiatan sosialisasi, pelatihan interaktif, dan pendampingan praktik yang berfokus pada pelaporan pajak secara elektronik serta kepatuhan pajak dasar bagi usaha mikro dan kecil. Pendekatan yang digunakan menekankan pembelajaran partisipatif, praktik langsung, dan pendampingan berkelanjutan guna memastikan terjadinya transfer pengetahuan dan pengembangan keterampilan praktis. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap tanggung jawab perpajakan, meningkatnya kepercayaan diri dalam menggunakan platform pajak digital, serta kesadaran yang lebih tinggi mengenai pentingnya pelaporan pajak yang tepat waktu dan akurat. Program ini berkontribusi dalam mendorong kepatuhan pajak yang berkelanjutan di kalangan pelaku usaha kecil serta mendukung tujuan yang lebih luas dalam memperkuat pembangunan ekonomi yang inklusif dan bertanggung jawab.
The Influence of Financial Performance, Dividend Policy, Capital Structure, and Green Accounting on Firm Value Khuluqi, Khusnul; Sugeng, Andry; Afandi, Agus; Giovani, Alexander
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 10 No 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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

Abstract

The aim of this research is to analyze and empirically test the influence of financial performance, dividend policy, capital structure, and green accounting on firm value. This research is a type of quantitative research using secondary data obtained from the Indonesian Stock Exchange and company websites. The population in this study was 44 technology sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period using purposive sampling technique as the sample selection method, resulting in 17 companies that met the sample criteria. The data analysis technique used in this research is panel data regression analysis using Eviews 13. The results of this study reveal that partially the capital structure variable has an influence on firm value, while financial performance, dividend policy, and green accounting have no influence on firm value.
Financial Management Training for Entrepreneurs: Enhancing Decision Making and Financial Independence at Erawadee Company, Thailand Ingga Maulana; Andry Sugeng; N Rusnaeni
Journal of Innovation and Sustainable Empowerment Vol. 5 No. 1 (2026): In Press
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v5i1.188

Abstract

This Community Service (PKM) activity aims to improve the financial management skills of business actors at Erawadee Company, Thailand, so they can make more appropriate business decisions and support the achievement of financial independence. In the context of increasingly fierce business competition, especially in the herbal business sector, effective financial management is a crucial factor in maintaining business sustainability. The PKM implementation method uses a participatory and applied approach that includes socialization, training in simple financial recording, cost management, budgeting, and individual mentoring and consultation. The activity was carried out at Erawadee, Pattaya, Chon Buri, Thailand, on August 4–8, 2025, involving business owners, employees, and MSME actors within the Erawadee Company environment. The activity was evaluated through pre-test and post-test measurements of participants' understanding of aspects of financial recording, cost control, budgeting, and financial-based decision-making. The evaluation results showed an increase in the average score in all aspects measured after the implementation of the activity. Participants were also able to apply simple financial management practices to their daily business activities, resulting in increased efficiency, transparency, and the quality of business decision-making. Thus, this PKM activity contributes to improving financial literacy and supporting efforts to strengthen the financial independence of business owners in the Erawadee region.
Pengaruh Good Corporate Governance dan Tekanan Keuangan terhadap Tax Avoidance Maulana, Rifqi; Sugeng, Andry
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.v5i1.6393

Abstract

Penelitian ini memiliki tujuan untuk menganalisis serta mendapatkan dukungan empiris mengenai dampak mekanisme Good Corporate Governance (GCG) dan tekanan finansial terhadap praktik penghindaran pajak pada perusahaan yang merupakan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia selama periode 2019 sampai 2024. Dalam kajian ini, Good Corporate Governance diukur melalui variabel kepemilikan manajerial, dewan komisaris yang independen, dan mutu audit, sedangkan tekanan finansial diukur dengan rasio Return on Asset (ROA). Praktik penghindaran pajak menjadi permasalahan penting, mengingat adanya pertentangan kepentingan antara kewajiban perpajakan kepada negara dan kebutuhan efisiensi finansial dari perusahaan. Penelitian ini dilakukan dengan pendekatan kuantitatif, menggunakan data sekunder yang berasal dari laporan keuangan tahunan yang diaudit. Pemilihan sampel dilakukan dengan cara purposive sampling, sehingga diperoleh 8 perusahaan yang memenuhi syarat dengan total 48 observasi sepanjang enam tahun waktu penelitian. Analisis data dilakukan dengan regresi data panel, yang diolah menggunakan aplikasi Eviews 12. Hasil penelitian secara keseluruhan menunjukkan bahwa semua variabel independen berpengaruh signifikan terhadap tingkat penghindaran pajak. Namun, secara individual, diperhatikan bahwa kepemilikan manajerial dan dewan komisaris independen tidak menunjukkan dampak signifikan terhadap penghindaran pajak. Sebaliknya, kualitas audit dan ROA terbukti berpengaruh signifikan terhadap penghindaran pajak. Temuan ini menyoroti bahwa kualitas audit yang baik dan profitabilitas yang tinggi berkontribusi secara efektif dalam menekan penghindaran pajak dalam lingkup BUMN, sekaligus menekankan pentingnya pengawasan eksternal serta kesehatan finansial dalam memastikan kepatuhan pajak pada perusahaan milik negara.
Co-Authors Agus Afandi Agus Afandi Agus Afandi Agus Afandi Agus Afandi Alya Budiantini Aris Budianto, Aris Ayudya Rahmawati Ayudya Rahmawati Azhari, Andi Budiantini, Alya Dewi, Berliana Ratna Dian Widiyati Endri Purnomo FIRMANSYAH, ADAM Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Fitriyah Giovani, Alexander Heni Pujiastuti Ingga Maulana Khakiki, Faisal Nur Khuluqi, Khusnul Khusnul Khuluqi Khusnul Khuluqi Khusnul Khuluqi Kusumaningsih, Ani Mahda, Muzma Zalma Malo, Sempratriz Maulana Nasywa, Dita Maulana, Rifqi N Rusnaeni Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Neneng Hasanah Nisa, Hana Khoirun Rafelius Waruwu Rafelius Waruwu Regina Deia S Regina Deia Soeparyono Riswanto, Ahmad Sasriani, Nur Alfiah Soeparyono, Regina Deia Widiyati, Dian Zaki Faran