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All Journal Jurnal Dinamika Akuntansi DHARMA EKONOMI Jurnal Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming "Indonesian Journal of Devotion and Empowerment (IJDE) "
Ain Hajawiyah
Universitas Negeri Semarang
Automotive Engineering Computer Science & IT Economics, Econometrics & Finance Mechanical Engineering Public Health Social Sciences Other

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Tax Aggressiveness Affected by CSR, Capital Intensity, Inventory Intensity, Intengible Assets in Transportation Companies Suryarini, Trisni; Hajawiyah, Ain; Munawaroh, Siti
Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i2.31624

Abstract

Purpose: The purpose of this study is to determine whether tax aggressiveness is influenced by CSR, capital intensity, inventory intensity and intangible assets. Tax aggressiveness is one of the tax planning schemes. The act of tax aggressiveness is not only caused by the behaviour of the taxpayer’s noncompliance with tax regulations but can also be caused by the taxpayer’s desire to make tax-saving in accordance with the regulations.Method: The sample was selected using a purposive samplings technique with the result of 31 transportation companies listed on the Indonesia Stock Exchange from 2016 to 2019. The analysis method used in this research is multiple regression analysis.Findings: The results obtained indicate that the hypotheses put forward three hypotheses were accepted and one was rejected. Capital Intensity has a positive effect on tax aggressiveness, Inventory Intensity has a negative effect on tax aggressiveness, Intangible Asset has a positive effect on tax aggressiveness, the results are accepted. Corporate Social Responsibility disclosure has a negative effect on tax aggressiveness, the results rejected.Novelty: The study reveals that tax aggressiveness can support intangible assets in transportation companies. The Currently developing transportation company is not owned by the company.
The Impact of CSR, Capital Intensity, Inventory Intensity, and Intangible Assets on Tax Aggressiveness Suryarini, Trisni; Hajawiyah, Ain; Munawaroh, Siti
Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i2.31624

Abstract

Purpose: The purpose of this study is to determine whether tax aggressiveness is influenced by CSR, capital intensity, inventory intensity, and intangible assets.Method: The sample was selected using a purposive samplings technique with the result of 61-unit analysis consist of transportation companies listed on the Indonesia Stock Exchange from 2016 to2019. The analysis method used in this research is multiple regression analysis.Finding: The study finds that CSR disclosure has a significant positive effect on tax aggressiveness, while capital intensity and inventory intensity have no effect on tax aggressiveness. In addition, in- tangible assets have a significant negative effect on tax aggressiveness.Novelty: This study examines the effect of CSR disclosure, capital intensity, inventory intensity, and intangible asset on tax aggressiveness in transportation company period 2016-2019. The previous study only examines those variables separately and focuses on different samples and different periods. 
Peningkatan Kemandirian Ekonomi Melalui Nilai Tambah Hasil Bumi Dusun Thekelan Kabupaten Semarang Linda Agustina; Indah Anisykurlillah; Ain Hajawiyah; Atta Putra Harjanto
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 4, No 2 (2021): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v4i2.2235

Abstract

Tujuan dari pengabdian masyarakat ini adalah untuk meningkatkan kemampuan masyarakat Dusun Thekelan, Kecamatan Getasan, Kabupaten Semarang untuk mengolah produk hasil bumi berupa kentang menjadi produk dengan nilai tambah yang lebih tinggi. Pengabdian kepada masyarakat ini juga bertujuan untuk meningkatkan kemampuan masyarakat memasarkan produk olahannya. Adanya peningkatan kemampuan pengolahan produk dan pemasarannya diharapkan dapat meningkatkan kemandirian ekonomi masyarakat sehingga kesejahteraan meningkat. Peningkatan nilai tambah hasil bumi penting untuk dilakukan mengingat saat ini Dusun Thekelan hanya menjual hasil bumi berupa kentang dalam bentuk bahan mentah tanpa diolah terlebih dahulu sehingga mengakibatkan nilai tambahnya terbatas. Selain itu, masyarakat masih memasarkan produknya secara tradisional sehingga membatasi penjualan hanya pada penduduk lokal. Metode pelatihan dilakukan dengan praktik langsung, diskusi tanya jawab, dan pendampingan. Khalayak Sasaran program pengabdian ini adalah masyarakat Dusun Thekelan, Kecamatan Getasan, Kabupaten Semarang. Tahapan dalam pengabdian masyarakat ini terdiri dari persiapan, pelaksanaan, dan evaluasi. Simpulan dari pengabdian masyarakat ini adalah masyarakat semakin memiliki kemampuan dalam meningkatkan nilai tambah hasil bumi berupa kentang dengan cara mengolahnya menjadi produk bernilai tambah tinggi, tidak langsung menjualnya dalam bentuk mentah. Kemampuan masyarakat dalam memasarkan produk olahannya juga meningkat. Hal ini diharapkan dapat meningkatkan kemandirian ekonomi masyarakat sehingga kesejahteraan masyarakat pun meningkat.
Pendampingan Pra Koperasi Simpan Pinjam Dusun Thekelan Kecamatan Getasan Kabupaten Semarang Kiswanto Kiswanto; Atta Putra Harjanto; Ain Hajawiyah
Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Vol 4, No 2 (2021): Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstormin
Publisher : Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/japhb.v4i2.2236

Abstract

Permasalahan yang muncul di Dusun Thekelan, Desa Batur, Kecamatan Getasan adalah terkait ketimpangan mata pencaharian, terbatasnya sumber pendanaan dan belum adanya diversifikasi produk hasil pertanian. Hal ini terjadi dikarenakan masyarakat sekitar belum diikutsertakan secara penuh untuk berperan aktif dalam melakukan diversifikasi produk. Kegiatan pengabdian ini bertujuan untuk meningkatkan kesadaran masyarakat untuk untuk mengembangkan diversifikasi produk hasil pertanian dan inisiasi berdirinya Koperasi Simpan Pinjam yang akan membantu permodalan anggota dan mengelola hasil panen para petani. Metode pelaksanaan kegiatan ini yaitu ceramah, tanya jawab, diskusi, dan pendampingan. Langkah strategis yang digunakan adalah (1) memberi wawasan tentang manfaat diversifikasi hasil pertanian dan pentingnya peranan Koperasi Simpan Pinjam dalam meningkatkan kesejahteraan, (2) memberi pengetahuan tentang pemanfaatan lahan pertanian dengan pengelolaan melalui Koperasi Simpan Pinjam, (3) diskusi dan tanya jawab (4) memberikan gambaran dan melakukan simulasi inisiasi pendirian Koperasi Simpan Pinjam, (5) pendampingan dalam menyiapkan diversifikasi produk hasil pertanian dan inisiasi pendirian Koperasi Simpan Pinjam, dan (6) evaluasi. Simpulan dari pengabdian masyarakat ini adalah, masyarakat semakin menyadari akan pentingnya keberadaan koperasi. Pengelolaan koperasi yang tepat dan benar akan dapat memajukan koperasi. Selain itu bagi masyakat dan para anggota akan dapat meningkatkan kesejahteraan hidup.
RESPON AUDITOR DIMASA PANDEMI UNTUK MENJAGA KUALITAS AUDIT Atta Putra Harjanto; Ain Hajawiyah; Sri Harjanto
DHARMA EKONOMI Vol 29, No 55 (2022)
Publisher : LPPM STIE DHARMAPUTRA SEMARANG

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

Abstract

ABSTRACTAuditing is one of the fields in accounting. The public accounting profession has an important role in auditing financial statements in an organization and is a profession of public trust. From the public accounting profession, the public expects a free and impartial assessment of the information presented by management in financial reports (Mulyadi and Puradireja, 1998). Harjanto (2014) explains that good audit quality can be achieved in principle if the auditor applies auditing standards and principles, is independent and impartial, obeys the law and adheres to the professional code of ethics. This study analyzes the auditor's response during the pandemic to maintain audit quality. The purpose of this study is to examine how much audit quality is produced during the current pandemic. The analysis technique uses multiple regression analysis with a sample of Semarang City Public Accounting Firm auditors. Keywords: Audit Planning, Alternative Procedures, Audit Quality ABSTRAKAudit merupakan salah satu bidang yang ada dalam akuntansi. Profesi akuntan publik memiliki peran penting dalam melakukan audit laporan keuangan dalam suatu organisasi dan merupakan profesi kepercayaan masyarakat. Dari profesi akuntan publik, masyarakat mengharapkan penilaian yang bebas dan tidak memihak terhadap informasi yang disajikan oleh manajemen dalam laporan keuangan (Mulyadi dan Puradireja, 1998). Harjanto (2014) menjelaskan bahwa kualitas audit yang baik pada prinsipnya dapat dicapai jika auditor menerapkan standar-standar dan prinsip-prinsip audit, bersikap bebas tanpa memihak, patuh kepada hukum serta mentaati kode etik profesi. Penelitian ini menganalisis respon auditor dimasa pandemi untuk menjaga kualitas audit. Tujuan dari penelitian ini adalah untuk menguji seberap besar kualitas audit yang dihasilkan dimasa pandemi saat ini. Teknik analisis menggunakan analisis regeresi berganda dengan sampel auditor KAP Kota Semarang. Kata Kunci : Perencanaan Audit, Prosedur Alternatif, Kualitas Audit
Digital Transformation and Local Community Empowerment for the Sustainable Development of Pantai Indah Layur Kiswanto; Tri Hutami Wardoyo; Ain Hajawiyah; Caraka Hadi; Adi Umaryanto
Indonesian Journal of Devotion and Empowerment Vol. 7 No. 2 (2025): November
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v7i2.34436

Abstract

The community service program at Pantai Indah Layur, Gedongmulyo Village, Lasem District, was implemented using a participatory action research approach that emphasized active involvement of local communities and tourism managers. The program was motivated by the significant coastal tourism potential that has not been supported by adequate managerial capacity, digital marketing utilization, and administrative systems. The objective of this program was to enhance the capacity of tourism managers through strengthening digital marketing skills, tourism package development, visitor database management, human resource competencies, and basic financial management. The program involved the Tourism Awareness Group (Pokdarwis) and village officials as key stakeholders. Activities were carried out through program socialization, training, field mentoring, student involvement under the Merdeka Belajar Kampus Merdeka (MBKM) scheme, and monitoring and evaluation. A total of 40 participants took part in the program. Evaluation results showed an average score of 4.24 in the “very good” category, indicating significant improvements in participants’ skills, particularly in problem-solving abilities. As a follow-up plan, partners are encouraged to consistently apply digital marketing strategies, regularly update visitor and financial databases, and further develop tourism packages through collaboration with local stakeholders and academic institutions. This program is expected to support the sustainable, community-based development of Pantai Indah Layur as a competitive coastal tourism destination.
THE INFLUENCE OF FINANCIAL DISTRESS, AUDIT OPINION, AUDIT FEE AND AUDIT DELAY ON AUDITOR SWITCHING UPGRADE, DOWNGRADE AND SAMEGRADE Adelia Qotrunnada; Ain Hajawiyah; Budi Kurniawan
Jurnal Akuntansi Vol 20 No 1 (2026): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v20i1.7215

Abstract

 This research aims to analyze what factors influence the change in the type of KAP upgrade. The study focuses on three types of changes in audit firm types: downgrade, upgrade, and samegrade, influenced by factors such as financial distress, audit opinion, audit fee, and audit delay. The research population consists of 92 manufacturing companies listed on the Indonesia Stock Exchange (BEI) from 2020 to 2022, with data obtained from their financial statements and annual reports. Using multinomial logistic regression for analysis, the results indicate that financial distress positively and significantly affects changes in samegrade audit types but does not impact changes in upgrade or downgrade types. Audit delay also shows a significant positive effect on both downgrade and samegrade audit types, while having no effect on upgrades. Conversely, the study finds that audit opinion and fee do not significantly influence any changes in audit firm types. Based on these findings, future research should consider examining sectors beyond manufacturing and include a wider array of variables, such as audit committee turnover, client size, management turnover, profitability, return on assets, and company growth.
Co-Authors Adelia Qotrunnada Adi Umaryanto Atta Putra Harjanto Budi Kurniawan Caraka Hadi Indah Anisykurlillah Kiswanto Kiswanto Kiswanto Linda Agustina Siti Munawaroh Sri Harjanto Tri Hutami Wardoyo Trisni Suryarini