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All Journal EAJ (ECONOMICS AND ACCOUNTING JOURNAL) DEDIKASI PKM Jurnal Disrupsi Bisnis Abdimisi Jurnal Ekonomi Jurnal Akuntansi dan Keuangan Jurnal Ilmu Sosial dan Humaniora Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Simki Economic
Hari Stiawan
Universitas Pamulang
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Membangun Jiwa Wirausaha yang Kreatif, Inovatif dan Mandiri di Usia Muda pada Pondok Pesantren Lembaga Bina Santri Mandiri Syarifudin Syarifudin; Syamsul Asmedi; Hari Stiawan; Napisah Napisah; Siti Mundiroh
DEDIKASI PKM Vol. 2 No. 2 (2021): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v2i2.9766

Abstract

Minimnya lapangan pekerjaan serta rendahnya angka penyerapan tenaga kerja ditambah dengan adanya pandemic Covid-19 yang menambah angka pengangguran karena adanya gelombang besar PHK membuat wirausaha menjadi salah satu solusi guna mengurangi angka pengangguran tersebut. Pendawa center merupakan lembaga usaha yang dibangun oleh pondok pesantren lembaga bina santri mandiri guna mengakomodasi kegiatan wirausaha para santriwan dan santriwati. Dengan adanya lembaga tersebut diharapkan santriwan dan santriwati dapat menjajal kemampuan berwirausahanya. Fasilitas yang telah disediakan tersebut memang sudah seharusnya dimanfaatkan dengan baik dan dikembangkan agar menjadi lebih besar. Pengembangan usaha tentu saja tidak mudah, namun dengan jiwa usaha yang kreatif, inovatif dan mandiri, setiap tantangan akan dapat dihadapi. Karena adanya pandemic Covid-19, kegiatan pengabdian ini dilakukan secara daring melalui media zoom. Meskipun demikian antusiasme para peserta tidak menjadi surut, peserta sangat antusias dalam mengikuti workshop webinar yang dibuktikan dengan banyaknya pertanyaan dalam sesi diskusi. Karena keterbatasan waktu pada pelaksanaan kegiatan pengabdian online, diharapkan kegiatan ini dapat dilanjutkan kembali untuk membimbing para santriwan dan santriwati menumbuhkan jiwa wirausaha yang kreatif, inovatif dan mandiri.
Peran Akuntansi Dalam Pengelolaan Wirausaha Pada Pondok Pesantren Lembaga Bina Santri Mandiri Syamsul Asmedi; Hari Stiawan; Syarifudin Syarifudin; Napisah Napisah; Siti Mundiroh
DEDIKASI PKM Vol. 2 No. 3 (2021): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v2i3.10725

Abstract

Dalam masa sulit seperti dalam Pandemi Covid-19 seperti ini, ada banyak sekali perusahaan besar maupun kecil yang terdampak, bahkan banyak diantaranya yang akhirnya gulung tikar. UMKM merupakan jenis usaha yang paling banyak terdapat di Indonesia, dan uniknya banyak sekali usaha-usaha jenis inil yang masih bisa bertahan  di tengah situasi yang tidak menentu seperti sekarang ini. Untuk menjalankan UMKM tidak hanya dibutuhkan keahlian berwirausaha saja, namun juga harus dibarengi dengan kemampuan mengelola pencatatan transaksi usaha. Pencatatan ini mempunyai peranan yang cukup krusial dalam suatu usaha, karena banyak keputusan yang dapat diambil berdasarkan informasi akuntansi tersebut. Pondok Pesantren Lembaga Bina Santri Mandiri merupakan pondok pesantren yang membekali santriwan dan santriwatinya dengan ilmu wirausaha. Banyak diantara santriwan dan santriwati yang sudah melakukan kegiatan wirausaha, namun sayangnya mereka masih kurang paham akan pentingnya peran akuntansi dan pencatatan transaksi keuangan dalam usaha mereka. Oleh karena itu, tim Pengabdi yang merupakan dosen-dosen dari Prodi Akuntansi S-1 Universitas Pamulang melakukan kegiatan sosialisasi mengenai peran akuntansi dalam UMKM. Karena masih merebaknya pandemi yang tidak memungkinkan diadakannya sosialisasi secara tatap muka, maka kegiatan pengabdian kepada masyarakat dialakukan secara online atau daring dengan menggunakan media Zoom Meeting. Kegiatan pengabdian tersebut telah terlaksana dengan baik, dan mendapatkan respon yang sangat baik dari para santriwan dan santriwati. Di akhir sesi diadakan survei singkat dimana hasilnya menunjukan bahwa setelah diadakannya sosialisasi peran akuntansi dalam UMKM, kesadaran para peserta akan pentingnya peran akuntansi serta pemahaman dasar peserta akan pencatatan transaksi keuangan mengalami peningkatan yang cukup signifikan.
Pengaruh Tax Avoidance, Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan: (Studi Empiris Perusahaan LQ-45 Yang Terdaftar di BEI Tahun 2017-2021) Nilam Anggita; Hari Stiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 2 No. 2 (2023): April 2023
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v2i2.1617

Abstract

This study aims to analyze the effect of tax avoidance, capital structure and company size on firm value. The type of research used in this study is a type of quantitative research. The data source used is secondary data, namely annual reports obtained from the Indonesia Stock Exchange (IDX). The population used in this study is LQ-45 companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The sample selection technique used a purposive sampling technique and obtained as many as 28 companies for 5 years with a total sample data obtained of 45 sample data. The results showed that partially the tax avoidance variable and the capital structure variable had an effect on firm value while the firm size variable had no effect on firm value. While simultaneously the tax avoidance variable, capital structure variable and company size variable affect firm value.
Pengaruh Tarif Pajak Efektif, Intenistas Persediaan dan Kepemilikan Mayoritas Terhadap Tax Avoidance pada Perusahaan Indeks Kompas100 Tahun 2017-2021 Suci Wulandari; Hari Stiawan
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 2 No. 1 (2023): AISTA Journal
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v2i1.26

Abstract

This study aims to determine the effect of the effective tax rate, inventory intensity and majority ownership on tax avoidance in companies listed on Kompas 100 for 2017-2021. This type of research is quantitative using secondary data obtained from the Indonesia Stock Exchange (IDX). The research was conducted at companies with a compass index of 100. The data sampling technique used purposive sampling, 14 companies were used as research samples with observations for 5 years 2017-2021. The results of the study show that partially the effective tax rate and majority ownership do not have a significant effect on tax avoidance, while inventory intensity has a significant effect on tax avoidance. Simultaneously the effective tax rate, inventory intensity and majority ownership have a significant effect on tax avoidance.
THE EFFECT OF CAPITAL STRUCTURE, SALES GROWTH AND FINANCIAL PERFORMANCE ON COMPANY VALUE (Empirical Study on LQ45 Index Stock Companies for the 2017-2021 Period) Hari Stiawan; Amellia Putri
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

This study aims to determine the effect of capital structure, sales growth, and financial performance on company value. Company Value is the dependent variable, capital structure, sales growth and financial performance are independent variables. This type of research is quantitative with a population of 45 companies. This research was conducted at LQ45 Stock Index Companies listed on the IDX in 2017-2021, a sample of 21 companies with 5 years of observation, the sample determination method used was purposive sampling. The analytical method uses multiple regression analysis, T test and F test using Eviews 9. The results show that capital structure and financial performance have a positive and significant effect on company value. Sales growth has a negative and significant effect on companyvalue. Meanwhile, capital structure, sales growth and financial performance simultaneous effect on company value.
PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Hari Stiawan; Fitria Eka Ningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i2.124

Abstract

Audit delay is the length of time for the completion of an audit of a company's financial statements measured from the closing date of the book year to the date of issuance of financial statements. This study aims to analyze the effect of financial distress and leverage on audit delay. In addition, this study also uses company size as a moderating variable, which aims to determine the role of company size in the relationship between financial distress and leverage on audit delay. This research was conducted at the Indonesia Stock Exchange (IDX) through the investment gallery especially in the banking sector in Indonesia in 2014-2018. This study uses secondary data in the form of financial statements of banking companies in 2014-2018. The research sample is quantitative and uses purposive sampling method, with a total sample of 130 samples. The research methodology used is multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 24. The results of this study are that financial distress has a significant effect on audit delay, leverage has a significant effect on audit delay in the banking sector in the Indonesia Stock Exchange (BEI) year 2014-2018. And company size strengthens the relationship between financial distress and leverage on audit delay in the banking sector on the Indonesia Stock Exchange (IDX) in 2014-2018.
Taxminimization, Ukuran Perusahaan Dan Mekanisme Bonus Terhadap Transfer Pricing Hari Stiawan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i1.125

Abstract

This study aims to obtain empirical evidence about the effect of Tax Minimization, Company Age and Bonus Mechanism on transfer pricing. Transfer pricing is measured using a related party transaction proxy as seen from the data contained in the sample companies' financial reports. The type of research used in this research is associative quantitative analysis. This research was conducted using data taken from the IDX in the manufacturing sector for the period 2014 - 2018. The sampling method used purposive sampling with the sample results obtained in this study were 26 companies for 5 years. The methodology used is regression using descriptive statistics, classic assumption test and multiple regression analysis. Based on the test results, it is found that Tax Minimization has no significant effect on transfer pricing. Company age has a positive effect on transfer pricing. The Bonus Mechanism has no significant effect on Transfer Pricing, and simultaneously Tax Minimization, Company Age and Bonus Mechanism have an effect on Transfer Pricing
Pengaruh Financial Distress, Laba Operasi dan Ukuran Perusahaan Terhadap Audit Delay Cut Sarah Faradista; Hari Stiawan
Jurnal Simki Economic Vol 5 No 1 (2022): Volume 5 Nomor 1 Tahun 2022
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v5i1.122

Abstract

This study aims to prove empirically the effect of financial distress, operating profit and firm size on audit delay. Variable X1 is Financial Distress which is measured using leverage proxy with Debt to Equity Ratio (DER), variable X2 is Operating Profit which is measured using a profit margin ratio measuring instrument by looking at the comparison of net income with sales in a certain period and variable X3 is company size as measured by Ln total assets. While the variable Y is the audit delay which is measured from the closing date of the financial year to the date of issuance of the audit report, to determine the length / span of time for the completion of the audit. This study is a quantitative study using secondary data obtained from the Indonesia Stock Exchange (IDX) for manufacturing the consumer goods sector for the 2016 – 2020 period. The sampling technique used the purposive sampling method with a sample of 20 companies with a total data of 100. From the results of this analysis, it shows that financial distress have no effect on audit delay, operating profit has a significant effect on audit delay and company size have no effect on audit delay. Simultaneously, financial distress, operating profit and firm size have a significant effect on audit delay.
Co-Authors Amellia Putri Aris Sanulika Cut Sarah Faradista Dessy Juliana ENDANG RUHIYAT Esa Agustin Fitria Eka Ningsih Holiawati Lusiyana Ika Pratiwi Muhammad Chalid Saputra Napisah Napisah Nilam Anggita Siti Mundiroh Siti Mustafidah Suci Wulandari Syamsul Asmedi Syarifudin Syarifudin Vivi Yani Wahyu Nurul Hidayati