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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi Equilibrium Jurnal Akuntansi dan Pajak Jurnal Riset Keuangan dan Akuntansi (JRKA) Journal of Economic, Bussines and Accounting (COSTING) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Bisnis Net : Jurnal Ekonomi dan Bisnis Jurnal Abdimas Bina Bangsa Glow: Jurnal Pengabdian Kepada Masyarakat Finance and Business Management Journal (FBMJ)
Dadang Suhendar
Fakultas Ekonomi Universitas Kuningan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL, KUALITAS AUDIT, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN Dea Nadiya Damayanti; Dadang Suhendar; Lia Dwi Martika
Jurnal Riset Keuangan dan Akuntansi Vol 9, No 1 (2023): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v9i1.8261

Abstract

This study aims to determine the effect of independent commissioners, managerial ownership, audit quality, firm size and leverage on the integrity of financial statements. The sample in this study is the mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used is non-probability sampling. The sample method uses quota sampling. The data analysis technique using software analysis eviews-9. The test results from the proposed hypothesis show that independent commissioners, managerial ownership, audit quality, firm size and leverage have a joint effect. the same to the integrity of financial statements. The results of the partial study show that independent commissioners and leverage have a significant negative effect on the integrity of financial statements. Managerial ownership, audit quality and firm size has a significant positive effect on the integrity of financial statements. Keywords: Integrity of Financial Statements, Independent Commissioner, Managerial Ownership, Audit Quality, Company Size, Leverage
PELATIHAN PERENCANAAN DAN PENGELOLAAN KEUANGAN USAHA BERBASIS AKUNTANSI UMKM Amir Hamzah; Enung Nurhayati; Dadang Suhendar
Glow: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2023): Glow: Jurnal Pengabdian Kepada Masyarakat
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/glow.v3i1.141

Abstract

Para pelaku UMKM di Desa Ancaran Kecamatan Kuningan belum memahami mengenai perencanaan dan pengelolaan keuangan berbasis akuntansi UMKM. Tujuan kegiatan ini adalah untuk meningkatkan pemahaman para pelaku UMKM mengenai perencanaan dan pengelolaan keuangan berbasis akuntansi UMKM. Metode yang digunakan dalam pelatihan ini adalah cermah, diskusi, praktek atau simulasi. Peserta kegiatan ini sebanyak 23 orang pelaku UMKM di Desa Ancaran. Hasil dari kegiatan pengabdian ini yaitu terjadi peningkatan atas pemahaman mengenai perencanaan dan pengelolaan keuangan berdasarkan hasil nila postest, pretest dan evaluasi responden. Peserta menilai bahwa pelatihan ini dapat memberikan manfaat berupa peningkatan pengetahuan, keterampilan diri dalam pengelolaan keuangan, dengan berbagai metode abaik ceramah, praktik dan diskusi, peserta juga menilai bahwa pemateri atau narasumber sangat baik dalam penguasaan metode dan materi.
The Effect of Local Own Source Revenue, Tax Effort, and Capital Expenditure on The Level of Regional Financial Independence (Study on District/City Government in West Java Province Period 2019-2021) Andini Nur Oktavianti; Hani Sri Mulyani; Yogi Ginanjar; Agustine Sulviani; Dadang Suhendar
Finance and Business Management Journal Vol. 1 No. 1 (2023): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i1.5900

Abstract

This study aimed to investigate the effect of regionally sourced income, tax effort, and capital expenditure on the level of regional financial independence at the provincial city/district government. West Java from 2019 to 2021. The population of this study consisted of districts/cities in West Java province, totaling 27 districts/cities, using the saturation sampling method with a total sample of 81. sample. The analytical methods used are descriptive and test analysis, classical hypothesis testing, analysis and coefficient of determination analysis, then partial hypothesis testing and simultaneous analysis. conducted with the help of SPSS 21 software. The results of this study show that the principal income of the regions influences the level of financial independence of the regions. The tax effort did not affect the financial independence of the regions. Capital expenditure has an impact on the region's level of financial independence. Region's own revenue, tax effort, and capital expenditures have a concurrent (together) impact on a region's degree of financial independence.
The Effect of Local Own Source Revenue, Tax Effort, and Capital Expenditure on The Level of Regional Financial Independence (Study on District/City Government in West Java Province Period 2019-2021) Andini Nur Oktavianti; Hani Sri Mulyani; Yogi Ginanjar; Agustine Sulviani; Dadang Suhendar
Finance and Business Management Journal Vol. 1 No. 1 (2023): July
Publisher : Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/fbmj.v1i1.5900

Abstract

This study aimed to investigate the effect of regionally sourced income, tax effort, and capital expenditure on the level of regional financial independence at the provincial city/district government. West Java from 2019 to 2021. The population of this study consisted of districts/cities in West Java province, totaling 27 districts/cities, using the saturation sampling method with a total sample of 81. sample. The analytical methods used are descriptive and test analysis, classical hypothesis testing, analysis and coefficient of determination analysis, then partial hypothesis testing and simultaneous analysis. conducted with the help of SPSS 21 software. The results of this study show that the principal income of the regions influences the level of financial independence of the regions. The tax effort did not affect the financial independence of the regions. Capital expenditure has an impact on the region's level of financial independence. Region's own revenue, tax effort, and capital expenditures have a concurrent (together) impact on a region's degree of financial independence.
Analisis Perbandingan Beban PPH Pasal 21 Berdasarkan Metode Net Dan Gross Up Terhadap Efisiensi Beban Pajak Badan Perum Perhutani KPH Kuningan Iras Wahyuningrat; Dadang Suhendar; Rizki Indrawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12038

Abstract

Penelitian ini memiliki tujuan untuk menyajikan bukti empiris tentang perbandingan beban Pasal 21 PPh berdasarkan efektivitas beban pajak dengan menggunakan teknik net dan gross up badan pada Perum Perhutani KPH Kuningan. Teknik pemilihan sampel pada penelitian ini menerapkan sampel jenuh. Objek dalam penelitian ini adalah Perum Perhutani KPH Kuningan yang memiliki data gaji karyawan tetap. Dalam penelitian ini, 157 karyawan tetap menjadi sampel. pada tahun 2023. Studi ini menggunakan metode deskriptif komparatif. Metode analisis data yang diterapkan dalam investigasi ini menggunakan analisis deskriptif dan komparatif. Berdasarkan hasil penelitian menggunakan SPSS Statistics 20, hasil uji wilcoxon menunjukkan bahwa penggunaan metode gross up memberikan hasil yaitu efisiensi yang lebih tinggi dibandingkan dengan metode net. Temuan ini memberikan wawasan bagi perusahaan dalam memilih metode perhitungan pajak yang lebih efisien untuk mengurangi beban pajak badan, serta memberikan kontribusi terhadap literatur perpajakan dengan memperbandingkan dua metode yang berbeda dalam konteks efisiensi pajak.
Co-Authors Agustine Sulviani Amir Hamzah Andini Nur Oktavianti Anis Syifa Dani Rahman Hakim, Dani Rahman Dea Nadiya Damayanti Enung Nurhayati Hani Sri Mulyani Herma Wiharno Iras Wahyuningrat Komarudin, Munir Nur Lia Dwi Martika Neni Nurhayati Purnama, Dendi Rizki Indrawan Yashinta Markina Yogi Ginanjar