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All Journal Ilomata International Journal of Tax and Accounting Global Financial Accounting Journal Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Aptekmas : Jurnal Pengabdian Kepada Masyarakat Danum Pambelum: Jurnal Teologi dan Musik Gereja Eirene Jurnal Ilmiah Teologi Media Riset Akuntansi Auditing & Informasi PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal VOICE LOGIC : Jurnal Ilmu Komputer dan Pendidikan REI MAI: Jurnal Ilmu Teologi dan Pendidikan Kristen Journal of Mechanical Engineering and Applied Technology Inovasi Teknologi Masyarakat ICHTUS: Jurnal Teologi dan Pendidikan Kristiani Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Computer & Science Industrial Engineering Journal Paramathetes : Jurnal Teologi dan Pendidikan Kristiani
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Analysis of The Influence of CEO by Gender on Tax Aggressiveness in Manufacturing Companies Listed on The Indonesian Stock Exchange Dewi, Sari; Hermawan, Jasmine Azzizah; Hendi
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.8758

Abstract

Purpose - The study aimed to determine the effect of CEO gender variables, CEO age, as well as CEO gender reassignment on tax aggressiveness. Taxes are one of the burdens for companies that will reduce the company's profits. A company tends to do tax evasion to reduce its tax burden through a variety of means. Thus, companies are becoming more aggressive towards taxes. Tax aggressiveness is an action taken by companies to engineer taxable income through tax planning in a legal (tax avoidance) or illegal (tax evasion). Research Method - This research is applied with cross sectional and time series methods. The technique used in sampling data in this study is purposive sampling. This method is done by selecting a research sample through certain considerations or criteria, based on the purpose of the research. The sample population in this study is the annual report and financial statements of manufacturing companies listed on the Indonesia Stock Exchange that have been audited in 2017 to 2020 with a total of 193 companies. Information about the annual report data and financial statements is obtained from the site contained on the Indonesia Stock Exchange, namely www.idx.co.id. Findings - The research results of CEO gender and CEO age have no effect on tax avoidance as proxied by the effective tax rate. This shows that gender differences and the increasing age of a company's CEO do not influence the occurrence of tax aggressiveness in a company. There are several control variables that are considered to have a significant positive influence on tax aggressiveness
Kehidupan Doa untuk Mencapai Kemurnian Batin Berdasarkan Pemikiran Bapa-Bapa Suriah Ruy, Margareta; Hendi
Voice Vol. 4 No. 1 (2024): Jurnal VOICE
Publisher : LPPM STT Baptis Kalvari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54636/2ksmqs57

Abstract

Penelitian ini mengeksplorasi pentingnya doa dalam kehidupan manusia sebagai jalan menuju kemurnian batin dan hubungan yang lebih erat dengan Allah. Dengan bertujuan untuk mendeskripsikan doa sebagai praktik kehidupan yang penting karena membuka jalan pendamaian antara manusia dengan Allah, peneliti menggunakan metode penelitian literatur yang meneliti tulisan para Bapa Suriah sebagai acuan penelitian. Penulis mensintesis buku “The Syriac Fathers on Prayer and Spiritual Life” karya Sebastian Brock sebagai landasan teori dalam membahas mengenai kehidupan doa. Dalam artikel ini, penulis mengelaborasi pemikiran-pemikiran dari para Bapa Suriah untuk memperdalam pemahaman tentang kehidupan doa. Kehidupan doa yang berkenan adalah doa yang bisa menyatukan pikiran, perasaan, dan keinginan untuk terarah kepada Kristus. Untuk mencapai tingkat tersebut, perlu adanya pengalaman doa yang mendalam dan hening, di mana semua aspek keberadaan manusia: tubuh, jiwa dan roh dapat disatukan. Melalui proses ini, manusia dapat mengalami pertobatan yang mendalam, di mana hati yang hancur dan penuh air mata dapat diperbaharui dan disucikan oleh kehadiran ilahi.
THE EFFECT OF TAX AVOIDANCE AND CORPORATE GOVERNANCE ONFIRM VALUE WITH SUSTAINABILITY REPORTING AS MODERATION Hendi; Winny; Harsono, Budi
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.18809

Abstract

The research employs Sustainability Reporting as a moderating variable. We aim to discover of Sustainability Reporting roles on the influence of Tax Avoidance and Corporate Governance on Firm Value. This research is a quantitative study with a data panel analysis. The sample used in this study was data from financial reports of financial sector companies published on the Indonesia Stock Exchange website from 2018 to 2021. The sample was selected from 94 companies using a purposive sampling technique. The data are analyzed using panel regression models. Research findings reveal that tax avoidance and corporate governance do not have a significant effect on firm value, and tax avoidance and corporate governance on firm value moderating by sustainability reporting also have no significant effect on firm value. This is because the financial sector consists mostly of banks, subject to stricter supervision than other sectors, so many data measurements are difficult to obtain. The research delivers understanding and information on behalf of the influence of tax avoidance and corporate governance with sustainability reporting as moderating on firm value, particularly for the financial sector in Indonesia.
Dampak Pembatasan Ibadah di Gereja pada Masa Pandemi Covid-19 Terhadap Keuangan Gereja Persekutuan Pengabar Injil (GAPPIN) Imanuel Mulai Hendi; Hinadaka, Jon Jusuf
ICHTUS: Jurnal Teologi dan Pendidikan Kristiani Vol. 1 No. 1 (2020): Mei
Publisher : Sekolah Tinggi Teologi Borneo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63830/vge06p86

Abstract

Abstract: Since the emergence of the corona outbreak in various parts of the world, putting the world in a global emergency because of the impact generated by covid-19 that causes restrictions in activities in order to inhibit the spread of the coronavirus. So that the impact of covid-19 not only impacts human health on death, but also impacts the economic sector, financial sector, industrial sector and various other life sectors. Therefore, the church continues to strive so that the church can support the church vinansially so that the financing in the oprasional church is still fulfilled. In church services the impact of COVID causes restrictions on worship where previously worship was carried out in the church conventionally, now worship is carried out in a limited semi-conventional way in the sense that there is worship online there is also worship face-to-face by applying health protocols. The same was also treated in the ministry at imanuel's Fellowship of Gospel Preachers (GAPPIN) Church. Because of this restriction of worship caused a decrease in the financial income of the church, because the average financial income of the church is obtained from the kegitan worship held through the offerings of the congregation so that when the congregation is restricted to worship then automatically the church's income decreases. Another impact is that during covid-19 gappin imanuel church began to also decrease in giving tithe offerings.Keywords: restrictions on worship and church financesAbstrak: Sejak munculnya wabah corona di berbagai belahan dunia, menempatkan dunia dalam darurat global karena dampak dihasilkan oleh covid-19 yang menyebabkan diberlakukannya pembatasan dalam beraktivitas dalam rangka menghambat penyebaran virus corona. Sehingga dampak dari covid-19 tidak hanya berdampak kepada kesehatan manusia terhadap kematian, tetapi juga berdampak kepada sektor ekonomi, sektor keuangan, sektor industri dan berbagai sektor kehidupan yang lainnya. Dalam pelayanan gereja dampak covid menyebabkan terjadinya pembatasan beribadah dimana sebelumnya ibadah dilakukan di gereja secara kovensional, kini ibadah dilakukan secara terbatas semi konvensional dalam pengertian ada yang ibadah secara online ada juga ibadah secara tatap muka dengan menerapkan protokol kesehatan. Hal yang sama juga diperlakukan di dalam pelayanan di Gereja Persekutuan Pengabar Injil (GAPPIN) Imanuel Mulai. Oleh karena pembatasan ibadah ini menyebabkan terjadinya penurunan pendapatan keuangan gereja, karena rata-rata pendapatan keuangan gereja didapatkan dari kegitan ibadah yang diadakan melalui persembahan jemaat sehingga ketika jemaat dibatasi untuk beribadah maka secara otomatis pula pendapatan gereja mengalami penurunan. Dampak lain adalah selama covid-19 jemaat GAPPIN Imanuel Mulai juga berkurang dalam memberikan persembahan perpuluhan. Oleh karena itu pihak gereja terus mengupayakan supaya jemaat dapat mensuport gereja secara vinansial sehingga pembiayaan dalam oprasional gereja tetap terpenuhi.Kata Kunci : Pembatasan Ibadah Dan Keuangan Gereja
APLIKASI SISTEM PAKAR MENDETEKSI KERUSAKAN PADA MESIN TOYOTA 4A-FE BERBASIS WEB Hendi; Fajrin, Alfannisa
Computer Science and Industrial Engineering Vol 6 No 2 (2022): Comasie
Publisher : LPPM Universitas Putera Batam

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Abstract

Bengkel Sinar Jaya is an individual-owned business engaged in services, namely selling car spare parts and repairing cars that have problems. In its business activities, it still uses a manual system and has not used a computer system, except managing data on expenses, income, and processing of financial reports at the Sinar Jaya workshop. To make the workshop more advanced and modern, the author wants to try to make an Expert System application for Detecting Damage to the Toyota 4A-FE Engine Web-Based to make it easier for our customers to find out the damage that is happening to their car engine and recommend our workshop shop to become a place to repair customers' cars using expert system applications. Customers can also search for the car spare parts they need to repair the car at the Sinar Jaya workshop, in the application there are also instructions for detecting damage to the customer's car and components that are damaged in the Toyota 4A-FE engine by selecting one of the problems that occur. on the customer's car so that the application can detect the damage experienced by the customer's car. Customers can also find solutions and Instructions for components that need to be replaced or repaired.
AUDITING CLASS REFERENCE: LITERATURE REVIEW OF THE STANDARD ANALYTICAL PROCEDURES FOR AUDITING Hendi; Harsono, Budi; Averina; Alvina; Tedia
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v9i1.10056

Abstract

Purpose – This research aims to summarize the work of existing scientific articles and review literature on the standard analytical procedures for auditing, to serve as additional guiding literature that can be used as a reference for learning and research ideas related to analytical procedures in auditing classes or courses. Research Method – Through qualitative analysis using a systematic literature study with a meta-analysis of 10 accredited international articles, this research summarizes and identifies research results and lessons learned, implications, and future research directions from the existing literature on standard analytical procedures for auditing. This research is expected to provide a foundation for further learning and research on aspects of analytical procedures in the audit process. Findings – The results of this study indicate that research directions that can be considered on the topic of standard analytical procedures for audits are the integration of the latest technology, automation of procedures, comparative application analysis, and ways to improve auditor competence in an audit environment that is constantly required to evolve with the times and the industry. This study confirms that the topic of standard analytical procedures for auditing has a lot of room and potential to be explored and evaluated in the future. Implication – This study has important implications for academics, universities, educators, and students as users of teaching and learning materials about the field of auditing, as well as developers of research and policy in the audit sector.
Manajemen Sarana Media Pembelajaran Berbasis IT dalam Meningkatkan Hasil Belajar Peserta Didik Hendi; Sobari
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 4 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Juni - Juli 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i4.5200

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana manajemen sarana media pembelajaran berbasis teknologi informasi (IT) dapat meningkatkan hasil belajar peserta didik di tingkat sekolah dasar.  Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus, penelitian dilakukan di SD Negeri Cipanas, Kota Sukabumi, yang memiliki infrastruktur IT yang memadai namun menghadapi tantangan dalam pemanfaatannya secara optimal. Data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan studi dokumentasi, kemudian dianalisis dengan model interaktif Miles, Huberman, dan Saldana. Hasil penelitian menunjukkan bahwa manajemen sarana media pembelajaran berbasis IT di sekolah ini dilakukan melalui proses perencanaan, pengorganisasian, pelaksanaan, dan pengawasan yang terstruktur dan partisipatif. Kepala sekolah memainkan peran sentral dalam menyusun rencana penggunaan media IT bersama guru, menetapkan struktur organisasi dengan pembagian tugas yang jelas, serta menyelenggarakan pelatihan dan pendampingan rutin untuk meningkatkan kompetensi guru. Pelaksanaan pembelajaran dilakukan melalui strategi kolaboratif, mandiri, dan berbasis masalah dengan integrasi media digital seperti Canva, Quizizz, dan Google Form. Evaluasi menunjukkan bahwa penggunaan media IT secara efektif berdampak pada peningkatan pemahaman dan keterampilan peserta didik. Temuan ini menegaskan bahwa penerapan prinsip manajemen POAC (Planning, Organizing, Actuating, Controlling), ditambah kepemimpinan partisipatif dan evaluatif, dapat menciptakan ekosistem pembelajaran digital yang efektif dan berkelanjutan di sekolah dasar.
Pengaruh Periode Audit, Opini Audit, Keterlambatan Audit dan Kendala Keuangan Terhadap Praktik Penghindaran Pajak Tan, Joyce; Dewi, Sari; Hendi
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i2.586

Abstract

Studi ini menganalisis pengaruh periode audit, opini audit, keterlambatan audit, dan kendala keuangan terhadap praktik penghindaran pajak selama lima tahun terakhir (2018 hingga 2022) pada perusahaan publik. Data diperoleh dari laporan tahunan perusahaan yang mencakup lima tahun terakhir. Penelitian ini juga menguji variabel kontrol, termasuk kerugian, ROA (Return on Assets), dan leverage. Hipotesis penelitian menunjukkan hubungan positif antara periode audit, opini audit, keterlambatan audit, kendala keuangan, dan praktik penghindaran pajak. Hasil penelitian mengungkapkan bahwa keterlambatan audit, opini audit, leverage, dan ROA tidak memiliki dampak signifikan terhadap penghindaran pajak, sedangkan variabel periode audit, kendala keuangan, dan kerugian berpengaruh signifikan terhadap penghindaran pajak. Temuan ini memiliki implikasi penting bagi praktik audit dan manajemen perusahaan dalam mengelola risiko pajak dan transparansi keuangan. Sumber data yang digunakan dalam studi ini adalah laporan tahunan perusahaan yang tersedia untuk umum.
PERAN PENYULUHAN HUKUM SEBAGAI INSTRUMEN PENCEGAHAN DEFORESTASI DI WILAYAH HUTAN RONGKONG Sintya; Hendi; Desrita Sari; Nursyamsi Ichsan
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 7 No 1 (2025): Oktober
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.v7i1.60824

Abstract

Abstrak Judul penelitian ini adalah Peran Penyuluhan Hukum Sebagai Instrumen Pencegahan Deforestasi di Wilayah Hutan Rongkong. Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi keberhasilan atau kegagalan penyuluhan hukum dalam pencegahan deforestasi di wilayah hutan Rongkong, upaya-upaya apa yang dilakukan pihak KPH Rongkong dalam melaksanakan penyuluhan hukum untuk menanggulangi deforestasi hutan dan untuk mngetahui efektivitas penyuluhan hukum dalam meningkatkan kesadaran masyarakat hutan Rongkong terhadap pentingnya pelestarian hutan dan pencegahan deforestasi. Metode penelitian yang di gunakan adalah Normatif empiris. Dalam meningkatkan kesadaran masyarakat terhadap pelestarian hutan di wilayah hutan rongkong, pihak KPH Rongkong rutin melaksanakan patroli di sekitar hutan lindung dan penyuluhan hukum secara langsung dan di hadiri oleh masyarakat sekitar hutan, toko Masyarakat, dan toko adat. Dengan ini menunjukkan bahwa adanya penyuluhan hukum ini memberikan pengetahuan, pemahaman masyarakat terkhususnya di desa Kalotok, Kecamatan Baebunta, Kabupaten Luwu Utara, dalam mencegah terjadinya kerusakan kawasan hutan akibat Deforestasi hutan. Kata Kunci: Penegakan Hukum, Kebijakan Lingkungan,Dampak Deforestasi   Abstract This research is titled “The Role of Legal Counseling as an Instrument for Preventing Deforestation in the Rongkong Forest Region.” The aim of this study is to identify the factors that influence the success or failure of legal counseling in preventing deforestation in the Rongkong forest area, to examine the efforts made by the Rongkong Forest Management Unit (KPH Rongkong) in carrying out legal counseling as a strategy to mitigate deforestation, and to assess the effectiveness of such counseling in raising community awareness regarding forest conservation and deforestation prevention. The method used in this research is normative-empirical. In order to enhance public awareness of forest conservation in the Rongkong forest area, KPH Rongkong regularly conducts patrols around the protected forest and holds direct legal counseling sessions attended by local communities, traditional leaders, and community figures. These efforts indicate that legal counseling has provided knowledge and understanding to the community, particularly in Kalotok Village, Baebunta Subdistrict, North Luwu Regency, in preventing forest area degradation caused by deforestation. Keywords: Law Enforcement, Environmental Policy, Deforestation Impact
PENYUSUNAN DAN PENERAPAN SISTEM AKUNTANSI DI PDE LAUNDRY Hendi; Dwi Putri, Nurliana
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 3 (2024): APTEKMAS Volume 7 Nomor 2 2024
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Pde Laundry was founded by Mr. Surtaman since 2018 and is still operating until now assisted by 5 employees. This business is located on Jl. Citra Lautan Teduh RT 004 RW 001 No. 2B, Batu Besar, Nongsa, Riau Islands, which operates every day from 07.00 - 17.00 WIB. Pde Laundry provides washing services with a cost of Rp. 7,000 for one kilogram, scrubbing with a cost of Rp. 5,000. With the existence of Pde Laundry is one of the businesses that are easy to run, supported by the City of Batam which many changes/widening of the road that makes people’s clothes become dirty quickly. Laundry business is familiar to the public, so there is a lot of competition between fellow laundry business. So do not be surprised by this, which is to create a characteristic of the laundry business owned. So that the laundry that is owned has more identity and advantages than other laundry. Pde Laundry requires financial reports that can make operational activities run more effectively and efficiently. Thus, Microsoft Access can be used to assist MSMEs in preparing financial reports, the results of which are the Statement of Financial Position, Statement of Profit and Loss, Statement of Changes in Capital, and Statement of Cash Flow
Co-Authors Adam Zuyyinal Adib Alvina Averina Bahtiar , Andi Alfian Budi Harsono Delima Ratuponti Desrita Sari Dita Rahmawati Dwi Putri, Nurliana Ervan, Muhamad Gusti Keyandi Fajrin, Alfannisa Gading, Fazri Rahmad Nor Heliza Rahmania Hatta, Heliza Rahmania Hermawan, Jasmine Azzizah Hinadaka, Jon Jusuf Imelda Aprilia Putri Jimmy Sabtu Juliawati, Fransiska Maulana, Muhammad Ikhsan naldiman Nuzulan, Alan Pananda, Ika Santi Patria, Suci Pramesti, Desinta Ruy, Margareta Samsoni Sari Dewi Sembiring, Wahyu Harry Saputra Sintya Sobari Tan, Joyce Tedia Wati, Masna Winny Yudi Setiawan