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All Journal IKRA-ITH ABDIMAS Jurnal Abdi Insani Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Governance Masyarakat: Jurnal Pengabdian
Suratman, Adji
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Pengaruh Good Corporate Governance, Leverage, dan Sales Growth terhadap Tax Avoidance dengan Ukuran KAP sebagai Pemoderasi Hanum, Khalida; Gusmiarni, Gusmiarni; Suratman, Adji
Jurnal Akuntansi dan Governance Vol 5, No 1 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.1.73-94

Abstract

Objectives: Analyze the effect of independent commissioners, audit committees, institutional ownership, managerial ownership, leverage, and sales growth on tax avoidance with KAP size as a moderator.Design/method/approach: Using a quantitative approach with 18 samples of consumer goods industry companies listed on the Indonesia Stock Exchange for the period 2013-2022 so that 180 data are obtained and using moderated regression analysis (MRA) as a moderation test using the Eviews 12 application.Results/findings: The results showed that independent commissioners and audit committees did not affect tax avoidance. Institutional ownership, managerial ownership, and leverage have a positive effect on tax avoidance. Sales growth has a negative effect on tax avoidance. KAP size cannot moderate the effect of independent commissioners, audit committees, institutional ownership, managerial ownership, leverage, and sales growth on tax avoidance.Theoretical contribution: It is hoped that this research can increase accounting knowledge and become the basis for further tax avoidance research.Practical contribution: As a direction for companies so that the policies decided are appropriate and the determination of the amount of tax paid to the state does not violate the rule of law..Limitations: Tax avoidance in this study only uses 18 samples of goods and consumption industry companies
PELATIHAN ANALISIS KEUANGAN: MANFAAT RASIO KEUANGAN UNTUK MENINGKATKAN KINERJA UMKM Manurung, Elon; Syahrial, Irzan; Suratman, Adji; Pratiwi, Wiwik; Noviherni; Maura, Yusuf
Masyarakat: Jurnal Pengabdian Vol. 1 No. 1 (2024)
Publisher : Yayasan Pendidikan Dan Pengembangan Harapan Ananda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58740/m-jp.v1i1.174

Abstract

Pengabdian kepada Masyarakat diselenggarakan kepada mitra "Pengurus Perkumpulan Bundo Kanduang Minangkabau Provinsi DKI Jakarta" dengan judul “Manfaat Rasio Keuangan untuk Meningkatkan Kinerja UMKM” bertujuan untuk meningkatkan pemahaman dan kemampuan para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam mengelola keuangan mereka melalui penggunaan rasio keuangan. Acara ini diadakan pada hari Jumat, 14 Juni 2024, di Jl. Kramat 2 No. 48, RT 08, RW 04, Kelurahan Kwitang, Kecamatan Senen, Jakarta Pusat, dihadiri lebih dari 23 orang peserta, dan dengan menghadirkan pembicara ahli di bidang keuangan, yang sekaligus juga merupakan anggota dari Team Abdimas STIE Y.A.I. Jakarta. Materi yang meliputi pengertian, jenis, dan fungsi rasio keuangan, serta manfaat penggunaannya dalam pengambilan keputusan bisnis, disampaikan melalui presentasi langsung dan diikuti diskusi dan tanya jawab. Peserta diajarkan cara menghitung dan menganalisis rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas, serta bagaimana penerapan rasio-rasio tersebut dapat meningkatkan kinerja dan kesehatan keuangan UMKM, diikuti dengan diskusi kasus relevan. Peserta menunjukkan antusiasme dan respon positif dan merasa materi ini sangat relevan dan bermanfaat, dan peserta berencana untuk menerapkan ilmu yang didapat dalam pengelolaan keuangan usaha mereka, dan diharapkan memberikan kontribusi signifikan dalam peningkatan pengetahuan dan keterampilan keuangan untuk mendukung keberlanjutan dan peningkatan pertumbuhan usaha mereka.
Pembekalan Pengurus Persatuan Bundo Kanduang Minangkabau Provinsi DKI Jakarta dalam Penyusunan Laporan Keuangan Organisasi dan Laporan Keuangan UMKM Tahun 2024 Suratman, Adji; Maura, Yusuf; Hidayat, Malik; Osman, Irwan R; Noviherni, Noviherni; Syahrial, Irzan; Manurung, Elon; Muksin, Abdullah
IKRA-ITH ABDIMAS Vol. 9 No. 1 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 1 Maret 2025
Publisher : Universitas Persada Indonesia YAI

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Abstract

Tujuan dari pelaksanaan pengabdian kepada masyarakat ini adalah untuk memberikan pengetahuan dan pemahaman kepada pengurus Paguyuban Bundo Kanduang Minangkabau Provinsi DKI Jakarta. Sesuai dengan ketentuan, paguyuban seperti organisasinya juga mewajibkan penyusunan laporan keuangan. Beberapa tujuan pembuatan laporan keuangan bagi organisasi nirlaba dan yang mencari laba seperti UMKM adalah: 1. Memberikan informasi kepada pemangku kepentingan mengenai laporan mengenai keuangan, operasional, dan kinerja organisasi. 2. Transparansi dan Akuntabilitas, laporan keuangan memberikan gambaran yang jelas dan transparan mengenai keuangan organisasi kepada pemangku kepentingan, meliputi anggota, donatur, sponsor, pemberi pinjaman, dan masyarakat umum. 3. Pengambilan Keputusan. Informasi yang disajikan dalam laporan keuangan membantu para manajer dan penasihat dalam membuat keputusan strategis, perencanaan, dan alokasi sumber daya. 4. Pendanaan dan Penggalangan Dana, Laporan keuangan dapat digunakan untuk menarik calon donatur, sponsor, atau pemberi pinjaman. 5. Kepatuhan Regulasi: Organisasi nirlaba mungkin harus mematuhi berbagai peraturan dan standar akuntansi yang berlaku. 6. Evaluasi dan Peningkatan Kinerja, Laporan keuangan memungkinkan organisasi untuk mengevaluasi kinerjanya secara berkala dan mengidentifikasi area yang dapat dilakukan perbaikan. Selain itu, karena pengurus Paguyuban Bundo Kanduang Minangkabau Provinsi DKI Jakarta pada umumnya juga merupakan pelaku UMKM, maka dalam Abdimas ini kami juga memberikan pelatihan mengenai pentingnya laporan keuangan UMKM. Dengan begitu, para pelaku UMKM yang juga merupakan pengurus paguyuban ini dapat memahami dan menyadari pentingnya laporan keuangan UMKM. Saat menyampaikan materi, tim pengabdian masyarakat melakukan tanya jawab dengan peserta dan terjadi interaksi antara dosen pengabdi masyarakat dengan peserta. Hal ini menunjukkan bahwa pembekalan singkat yang diberikan kepada pengurus paguyuban cukup dapat dipahami dan dimengerti oleh peserta. Disadari bahwa pembekalan ini baru permulaan, dan perlu dilanjutkan dengan pelatihan praktik mengenai penyusunan Laporan Keuangan Organisasi dan penyusunan Laporan Keuangan UMKM.
PENDAMPINGAN EKONOMI KREATIF PEREMPUAN MELALUI PELATIHAN PEMANFAATAN KANTONG DAN KERTAS BEKAS Suratman, Adji; Pratiwi, Wiwik; Azzahra K, Dheftriana; Pratiwi, Deasy Dwi; Hakim, Chairul
IKRA-ITH ABDIMAS Vol. 9 No. 1 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 1 Maret 2025
Publisher : Universitas Persada Indonesia YAI

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Abstract

Keadaan umumnya Perempuan, sangat bergantung ekonominya pada suami, hal ini tidak memberi peluang kreativitas berfikir perempuan, segala daya kreatif dan potensi perempuan, seakan terpendam dalam kesibukan mengurus rumah tangga keseharian. Adanya Hibah PKM berupa Pelatihan keterampilan diharapkan dapat memancing potensi kreatif berkarya yang meningkatkan nilai ekonomis dengan memanfaatkan limbah disekeliling mereka.Permasalahan prioritas yang dihadapi Perempuan/ibu rumah tangga adalah belum mampunya memanfaatkan pengeleloaan sampah menjadi barang yang bernilai ekonomis untuk menambah income keluarga.Tujuan: Untuk memberdayakan masyarakat agar memiliki kemampuan melakukan pengelolaan sampah secara mandiri dengan kreatifitas sederhana menjadi barang yang bernilai ekonomiMetode: Menggunakan pendekatan metode pelatihan, diskusi dan bimbingan serta pendampingan pengelolaan sampah dan pengembangan kreativitas sederhana.Hasil: Hasil pelaksanaan PkM hibah ini adalah, Perempuan/ibu rumah tangga mampu mengelola sampah dan memiliki ketrampilan membuat berbagai wadah dari kertas bekas serta kantong plastic bekas dibuat menjadi berbagai barang yang bernilai ekonomi yang diharapkan dapat menambah income keluarga.
The Effectiveness of the Internal Whistleblowing System in Fraud Detection and Prevention (Empirical Study at PT Asuransi Jiwasraya (Persero) Hamilah, Hamilah; Suratman, Adji; Alam, Saeful
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i6.1142

Abstract

This research mainly aims to test and analyze the effectiveness of the Internal Whistleblowing System in Fraud Prevention. The population in this study are all employees who work in the Division of Finance & Accounting, Internal Audit PT. Asuransi Jiwasraya (Persero). While the sample used the purposive sampling method, amounting to 50 respondents. The independent/independent variables of the study are the influence of the Internal Auditor, Internal Control System, Whistleblowing System, Whistleblower Protection, Organizational Commitment. The dependent/dependent variable is Fraud Prevention. The research methodology uses Structural Equation Modeling (SEM) using smartPLS 3.2.7 software. The tests carried out are the Outer model, Inner model, indirect effect test, and hypothesis testing. The test results show the influence and significance of the internal control system on the prevention of fraud, the influence and significance of the internal auditor on the prevention of fraud, the influence and significance of the audit committee on the prevention of fraud, there is a significant effect of the independent commissioner on the prevention of fraud and there is a significant effect on the protection of the whistleblower on preventing fraud, there is a significant effect of the whistleblowing system on fraud prevention, there is a significant influence on the internal control system, internal auditors, audit committees, independent commissioners through the protection of whistleblowers against fraud prevention, and there is a significant influence on internal control, internal auditors, audit committees
PENERAPAN TATA KELOLA KEUANGAN DAN MANAJEMEN YANG BAIK UNTUK MENINGKATKAN KINERJA UMKM HIMPUNAN PENGUSAHA NAHDLIYIN KABUPATEN BANYUMAS Muksin, Abdullah; Marhalinda, Marhalinda; Suratman, Adji; Nursina, Nursina; Erianto, Dwi; Nugroho, M. Iman; Indriati, Lely
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1548

Abstract

Micro, small and medium business actors who are members of the Nahdliyin Entrepreneurs Association (HPN) Banyumas Regency, Central Java were formed in April 2023 in Purwokerto Banyumas. Most of them still manage their business in a simple way. The priority problem faced by MSME actors is the capacity of MSME actors who are not yet able to manage their business, are not yet able to manage their business finances and are not yet optimal in marketing their products/services and are not yet able to create promotions with digital marketing. To improve the quality and capability of MSME actors in overcoming the priority problems they face. To increase the capacity of business actors who are able to prepare financial reports, digital marketing on social media and publish them in journals. The approach method used is training, guidance/consultation, mentoring, and supervision. Apart from that, determining procedures and solution steps in solving problems involving experts in the fields of business management, finance and entrepreneurship who are experienced in effective, efficient and competitive business management. The results of this PkM activity are, firstly, business actors can improve the quality and capability in managing their business. Second, being able to change your mindset, attitude and successful behavior and commitment so that you can manage your business effectively and efficiently. Third, business actors have been able to prepare budgets and financial reports according to PSAK ETAP standards. Fourthly, businesses have been able to advertise their products/services using digital marketing on social media, their own websites/bloqs. The quality of business actors has increased, they are able to manage their business finances using PSAK ETAP standards and are able to advertise their products/services using digital marketing.
The Effectiveness of the Internal Whistleblowing System in Fraud Detection and Prevention (Empirical Study at PT Asuransi Jiwasraya (Persero) Hamilah, Hamilah; Suratman, Adji; Alam, Saeful
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i6.1142

Abstract

This research mainly aims to test and analyze the effectiveness of the Internal Whistleblowing System in Fraud Prevention. The population in this study are all employees who work in the Division of Finance & Accounting, Internal Audit PT. Asuransi Jiwasraya (Persero). While the sample used the purposive sampling method, amounting to 50 respondents. The independent/independent variables of the study are the influence of the Internal Auditor, Internal Control System, Whistleblowing System, Whistleblower Protection, Organizational Commitment. The dependent/dependent variable is Fraud Prevention. The research methodology uses Structural Equation Modeling (SEM) using smartPLS 3.2.7 software. The tests carried out are the Outer model, Inner model, indirect effect test, and hypothesis testing. The test results show the influence and significance of the internal control system on the prevention of fraud, the influence and significance of the internal auditor on the prevention of fraud, the influence and significance of the audit committee on the prevention of fraud, there is a significant effect of the independent commissioner on the prevention of fraud and there is a significant effect on the protection of the whistleblower on preventing fraud, there is a significant effect of the whistleblowing system on fraud prevention, there is a significant influence on the internal control system, internal auditors, audit committees, independent commissioners through the protection of whistleblowers against fraud prevention, and there is a significant influence on internal control, internal auditors, audit committees
Co-Authors Alam, Saeful Azzahra K, Dheftriana Erianto, Dwi Gusmiarni, Gusmiarni Hakim, Chairul Hamilah, Hamilah Hanum, Khalida Hidayat, Malik Indriati, Lely Manurung, Elon Marhalinda, Marhalinda Maura, Yusuf Muksin, Abdullah Noviherni Noviherni, Noviherni Nugroho, M. Iman Nursina Nursina, Nursina Osman, Irwan R Pratiwi, Deasy Dwi Pratiwi, Wiwik Syahrial, Irzan