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All Journal Jurnal Ekonomi Modernisasi Infestasi MBR (Management and Business Review) Computer Based Information System Journal Owner : Riset dan Jurnal Akuntansi Prosiding National Conference for Community Service Project Global Financial Accounting Journal Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Hendi Hendi
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Internasional Batam
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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Analisis Pengaruh Blended Learning dan Sertifikasi Terhadap Kompetensi Mahasiswa Suwarno Suwarno; Hendi Hendi
Computer Based Information System Journal Vol. 6 No. 2 (2018): CBIS Journal
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (111.911 KB) | DOI: 10.33884/cbis.v6i2.689

Abstract

Pembelajaran dengan tambahan e-Learning lebih dikenal dengan nama Blended Learning. Pembelajaran ini dilakukan dengan mengkombinasikan perkuliahan reguler dengan perkuliahan secara online. Pembelajaran Blended Learning di perguruan tinggi, dikombinasikan dengan kebutuhan sertifikasi dari industri sehingga diharapkan dapat menunjang kompetensi mahasiswa. Penelitian ini bertujuan untuk mengetahui tentang analisis pengaruh Blended Learning dan sertifikasi terhadap kompetensi mahasiswa. Target khusus yang ingin dicapai adalah memberikan masukan yang komprehensif terhadap perguruan tinggi mengenai peningkatan kompetensi mahasiswa dengan dukungan metode pembelajaran yang sesuai. Metode yang akan dipakai adalah metode penelitian kuantitatif survei terhadap mahasiswa perguruan tinggi di Provinsi Kepulauan Riau; dibarengi dengan melakukan studi pustaka terhadap Aplikasi Pembelajaran Blended Learning dan sertifikasi dalam hubungannya dengan kompetensi mahasiswa. Manfaat utama dari penelitian ini adalah dapat memberikan kontribusi bagi manajemen perguruan tinggi dalam kaitannya dengan pengembangan sumber daya manusia, khususnya di Kepulauan Riau, sebagai provinsi terluar dari negara Kesatuan Republik Indonesia, agar tercapai kompetensi yang diharapkan. Penelitian ini menghasilkan kesimpulan bahwa Blended Learning dan Sertifikasi secara simultan berpengaruh terhadap variabel Kompetensi.
Faktor yang Mempengaruhi Manajemen Laba dimoderasi oleh Ukuran Perusahaan: (Studi pada Perusahaan Perbankan yang Terdaftar di BEI) Hendi Hendi; Erika Erika
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.656

Abstract

Earnings management occurs when there is a separation of positions and a comparison of interests between the owner and the manager. Earnings management is influenced by known independent variables for the purpose of this research. The independent variables used in this study are institutional ownership, managerial ownership, the proportion of independent commissioners, directors, audit committees, audit quality, independent boards, leverage, profitability. The moderating variable used in this research is company size. The dependent variable used in this study is earnings management. The sample that is part of the research is a company that operates in the banking sector and listed in Indonesian Stock Exchange. This study uses secondary data with the banking sector population in 2016-2020 as many as 44 companies and the number of the samples taken based on purposive sampling method is as many as 39 companies with 195 data. The data from this study were processed using two programs, namely SPSS for descriptive statistics and PLS-SEM to prove the accuracy, suitability, and impact of the existing variables. The results of the study found that institutional ownership, managerial ownership, the proportion of independent commissioners, directors, audit committees, audit quality, independent boards, leverage, profitability, firm size were able to have a significant positive effect on earnings management.
Faktor-faktor yang mempengaruhi voluntary disclosure pada perusahaan yang terdaftar di Bursa Efek Indonesia Hendi Hendi; Kelvin Dharmawan
MBR (Management and Business Review) Vol 5 No 1 (2021): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/mbr.v5i1.5622

Abstract

The purpose of this research is to examine the factors influencing the voluntary disclosure of a company and the level of disclosure made by the company. Secondary data in this study were obtained from the company's annual report on the Indonesia Stock Exchange (IDX). Purposive sampling is being used sampling method. The number of samples was 2.230 company annual reports. Data is being processed using Panel Regression Analysis through Eviews 10 and SPSS 22. This research led to the conclusion that the variables company size, leverage, managerial ownership, and board independence have the results of a positive significant effect on voluntary disclosure. Significantly negative results have an effect on voluntary disclosure owned by foreign ownership variables, while other variables namely profitability, state ownership, institutional ownership, the board size, and type of external auditor have no significant effect on voluntary disclosure variables.
Analisis penentu biaya kesulitan keuangan Hendi Hendi; Jessica Jessica
MBR (Management and Business Review) Vol 5 No 2 (2021): Desember
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/mbr.v5i2.5927

Abstract

Empirical studies aims to prove that the selected independent and control variables are indicators of determining the cost of financial distress. The object of research is all public companies listed on the Indonesia Stock Exchange (IDX) which are classified into 8 (eight) sectors, except for the financial sector. Data analysis uses Panel Regression analysis on secondary data samples obtained from the company's annual financial statements for the period of 2016-2020. The findings found that there is a significant negative effect between change in investment, return on assets and firm size on the cost of financial distress. The variables of probability of financial distress, holding of liquid assets, liquidity ratio, change in employment, leverage, return on equity, tobin's q, average profitability of its sector do not have a significant relationship to the cost of financial distress. Recommendations for future researchers are suggested for future research coverage not to occur during a pandemic. It is advisable for the next research to separate research that occurred during the pandemic period or the time range during normal conditions so that the sample comparison is fairer.
BATAM HOME CHEFS WEBSITE UNTUK MEMPERLUAS JANGKAUAN KONSUMEN DI SEKUPANG BATU AJI PADA ERA REVOLUSI 4.0 Evi Silvana Muchsinati; Oda IB Hariyanto; Hendi Hendi; Muhammad Tan Abdul R.H; Natalia Lorien; Septia Febriani; Metta Tjia; Ayu Widia Sari; Aqika Nisa Fadillah; Chichi Nabilah; Wulan Angreni; Febrika Febrika
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1207

Abstract

Problems of micro small and medium enterprises (MSMEs) in Batam in doing business when the corona pandemic has a bad impact on small traders, therefore the author makes a website that can be reached by all groups, both teenagers and adults. This website contains details of the products sold, the address, and personal contact of the merchant. This website was created aiming to help or introduce their products to other consumers to be better known. This article is based on data from direct interviews and the results of questionnaires given to SMEs. The area that the writer took as a place of research is Sekupang and Batu Aji Districts, Batam City. This research involved the Revolutionary group and the result was that the Micro Small and Medium Enterprises (MSMEs) who used the Batam Home Chef's website in promoting their merchandise felt helped because their merchandise had already begun to be recognized by many people and there was an increase in sales. Besides that, the results of the testimony conclude that the buyers responded well, positively, and supported the Batam Home Chef's website and MSMEs. Besides that, the feedback provided was also good, even the MSMEs wanted to create a menu of tastes and ordinary appearance. be unique following the testimony that has been given previously. Therefore the testimony is very helpful for the initial development to the peak of the success of the Batam Home Chef's website and MSMEs
Analisis Pengaruh Karakteristik Komite Audit dan Struktur Kepemilikan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Hendi Hendi; Septi Lisniati
Global Financial Accounting Journal Vol 4 No 1 (2020)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v4i1.705

Abstract

This research is conducted to determine the impact of audit committee characteristics and ownership structures on earnings management of companies listed on Indonesian Stock Exchange (IDX). This research used 324 companies listed on IDX in the period 2011-2015 as the sample. The results of this study indicate that institutional ownership, firm size, return on asset, and operating cash flow show the significant impact on earnings management in both positive and negative ways. On other hand, the results also indicate that the independence, diligence, and size of audit committee, foreign ownership, managerial ownership, governmental ownership, individual ownership, and leverage are not able to affect earnings management activity significantly.
Analisis faktor-faktor yang mempengaruhi struktur modal di Bursa Efek Indonesia Hendi Hendi; Yenny Susanti
Jurnal Ekonomi Modernisasi Vol. 17 No. 2 (2021): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.456 KB) | DOI: 10.21067/jem.v17i2.5528

Abstract

Capital structure is a combination of capital and debt so that it is very influential on the company's financial position. To finance operations, companies can use funds from debt or capital. However, the company's management must know whether the company is able to bear the financial risks or costs of these funds to prevent the company's bankruptcy. The purpose of this research is to analyze the factors that influence the capital structure. The independent variables are corporate tax rates, non-debt tax savings, investment opportunity sets, sales growth, and profitability. The sample data tested were obtained from the annual reports of companies listed on the Indonesia Stock Exchange (IDX). The reporting period used in this study was five years and amounted to 2,210. The data obtained were then processed through the SPSS 25 and Eviews 10 systems. The results revealed that corporate tax rates and profitability have a significant negative effect on capital structure. There is a significant positive effect of the investment opportunity set variable and sales growth on the owned capital structure. Another finding is that non-debt tax savings have no significant effect on capital structure.
Penyuluhan Pemahaman Radikalisme Dan Rasisme Di Kalangan Anak Muda SMA Harapan Utama Batam Gautama Wijaya; Hendi Hendi; Pradino Kusumo; Jenny Erika Putri; Ika Oktaviani Yusuf
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.7014

Abstract

Negara Indonesia merupakan salah satu negara di Asia yang memiliki kekayaan suku, agama dan budaya. Karna banyak nya keberagam masyarakat di Negara Indonesia tentu nya banyak yang berbeda akan keyakinan, Tidak luput pula dengan banyak macam keberagaman ini ada sisi negatif nya. Dalam pencegahan perilaku radikalisme dan rasisme ini, kami memberikan pemahaman tentang radikalisme dan rasisme di SMA Harapan Utama Batam dengan cara metode sosialisasi dengan penyampaian wawasan rasisme dan radikalisme. Hasil sosialisasi yang dilakukan menunjukkan bahwasannya banyak anak muda yang melakukan perilaku diskriminasi, provokasi dan intoleransi dll. secara tidak sadar dan setelah sosialisasi anak muda SMA HU mengalami peningkatan menyadari akan perilaku perilaku yang menyimpang yang mereka tidak sadari. Anak-anak SMA HU Batam sangat bisa menerima dengan sangat baik kegiatan sosialisai yang dilakukan dan memahami secara dasar tentang rasisme dan radikalisme.
Determinan Penghindaran Pajak: Perspektif Teori Risk-Shifting Hendi Hendi; David Cantona
InFestasi Vol 18, No 2 (2022): DESEMBER
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v18i2.15128

Abstract

Penelitian ini menginvestigasi pengaruh kesulitan keuangan, ukuran perusahaan, leverage, intensitas modal, market-to-book ratio, dan perbedaan temporer terhadap penghindaran pajak pada perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian kausal komparatif diterapkan pada penelitian ini. Berdasarkan purposive sampling, sebanyak 444 perusahaan yang terpilih sebagai sampel penelitian. Analisis data dilakukan dengan metode uji regresi linear berganda untuk data panel. Hasil penelitian menunjukkan bahwa kesulitan keuangan dan ukuran perusahaan masing-masing berpengaruh signifikan positif terhadap penghindaran pajak. Kedua variabel tersebut sejalan dengan teori risk-shifting, perusahaan dengan kesulitan keuangan cenderung melakukan praktik penghindaran pajak yang berisiko untuk mempertahankan keberadaan perusahaannya. Perusahaan dengan jumlah aset yang kecil lebih memungkinkan untuk melakukan penghindaran pajak, karena rendahnya sirkulasi kas pada perusahaan yang membuat perusahaan tidak mampu membayar biaya pajak yang dibebankan. Leverage, intensitas modal, market-to-book ratio, dan perbedaan temporer tidak mempunyai pengaruh yang signifikan terhadap penghindaran pajak. Tingkat pinjaman yang telah diatur dan ketatnya pengawasan oleh bank membuat perusahaan semakin sulit untuk menghindari pajak. Perbaikan kinerja operasional melalui investasi aset tetap membuat perusahaan semakin untung dan pajak yang dikenakan semakin meningkat. Kemampuan manajemen perusahaan untuk menghindari pajak dilihat dari pengalaman dan strateginya, sehingga tidak berpengaruh pada nilai pasar perusahaan. Perbedaan signifikan antara laba komersial dan laba fiskal membuat perusahaan berisiko melakukan manajemen laba dibanding dengan menghindari pajak. This study investigates the effect of financial distress, firm size, leverage, capital intensity, market-to-book ratio, and temporary difference on tax avoidance in firms listed in Indonesian Stock Exchange. Comparative causal research was applied to this study. Based on purposive sampling, a total of 444 firms were selected as research samples. Data analysis was performed using the multiple linear regression test method for panel data. The research results indicate that financial distress and firm size each have a significant positive effect. These two variables are in line with the risk-shifting theory, where firms with financial distress tend to carry out risky tax avoidance to maintain the firm’s existence. Firms with small amounts of assets are more likely to do tax avoidance, because of the low cash circulation in the firm which makes the firm unable to pay the tax fees charged. Leverage, capital intensity, market-to-book ratio, and temporary difference do not significantly influence tax avoidance. Regulated borrowing rates and tight supervision by banks make it increasingly difficult for firms to avoid taxes. Improved operational firm performance through fixed assets investment makes the firm more profitable and the tax expense increases. The ability of the firm’s management to avoid taxes is seen from its experience and strategy, so it has no effect on the market value of the firm. The significant difference between current profit and taxable profit puts the company at risk of doing earnings management compared to avoiding taxes.
Hubungan Koneksi Politik dan Tata Kelola Terhadap Agresivitas Pajak di Indonesia Michell Phang; Hendi Hendi
EKONOMI KEUANGAN DAN BISNIS Vol 8, No 1 (2023): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/ekombis.v8i1.2036

Abstract

Agresivitas pajak merupakan ukuran yang dilakukan oleh suatu perusahaan untuk mengurangi atau meminimalkan laba kena pajak. Salah satu faktor yang dapat mempengaruhi agresivitas pajak adalah karakter dan ukuran eksekutif. Tujuan dari penelitian ini adalah untuk menganalisis apakah hubungan politik dan sejauh mana tata kelola mempengaruhi agresivitas pajak. Dalam penelitian ini, variabel dependen menggunakan tarif pajak efektif (ETR) untuk mengukur. Penelitian ini diuji dengan menggunakan metode kuantitatif dengan menggunakan 906 sampel data dari 204 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama lima tahun berturut-turut dari tahun 2017 sampai dengan tahun 2021. Metode analisis yang digunakan adalah analisis regresi panel dan menggunakan aplikasi Eviews10 dan SPSS v25.0 untuk memproses data. Penulis menemukan bahwa auditor eksternal memiliki pengaruh yang signifikan terhadap agresivitas pajak. Sedangkan koneksi politik, independensi dewan, investor institusi dan ukura4idasi penelitian tentang agresivitas pajak sehingga dapat mendukung proses regulasi dengan memberikan informasi penting untuk memastikan tidak ada celah dalam agresivitas pajak perusahaan.
Co-Authors Aqika Nisa Fadillah Ayu Widia Sari Chichi Nabilah David Cantona Desti Desti Elia Andiana Ellina Katherine Erika Erika Erwin Haryono Evi Silvana Muchsinati Evi Yanti Febrika Febrika Gautama Wijaya Ika Oktaviani Yusuf Jenny Erika Putri Jessica Jessica Julyanti Julyanti Kellys Kellys Kelvin Dharmawan Metta Tjia Michell Phang Muhammad Tan Abdul R.H Natalia Lorien Nethania Nethania Oda IB Hariyanto Pradino Kusumo Septi Lisniati Septia Febriani Suwarno Liang Wulan Angreni Yenny Susanti Yenny Susanti