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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat STATERA: Jurnal Akuntansi dan Keuangan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Kewarganegaraan JCA (Jurnal Cendekia Akuntansi) Jotika Journal in Management and Entrepreneurship
Kurniawan Kurniawan
Universitas Matana
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences Other

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Pengaruh Ukuran Perusahaan, Struktur Modal, dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Kurniawan Kurniawan; Nurainun Bangun; Henryanto Wijaya; Thea Rahardjo
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1783.741 KB) | DOI: 10.33510/statera.2019.1.1.1-15

Abstract

The value of the company becomes an important thing related to the acquisition of funds through investment. Investors make the value of the company as an important consideration for investing. Companies must try to increase the value of their company to attract investors. The purpose of the research is to empirically examine the effect of company size, capital structure, and growth on firm value. The population used in this study is the manufacturing industry listed on the Indonesia Stock Exchange for the period 2014-2016. By using purposive sampling technique. The statistical method used to test hypotheses is multiple linear regression models and tested using SPSS. The results of this study indicate that there is a significant effect of firm size on firm value, there is no significant effect of capital structure on firm value, and there is a significant effect of growth on firm value. Simultaneous testing shows that there are significant effects of variable firm size, profitability, and capital structure on firm value.
Pengaruh Struktur Modal, Ukuran Perusahaan dan Keputusan Investasi terhadap Nilai Perusahaan Rossabela Dwita; Kurniawan Kurniawan
STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1151.687 KB) | DOI: 10.33510/statera.2019.1.1.76-89

Abstract

The purpose of this research was to determine the effect of Capital Structure measured using debt to assets ratio (DAR), firm size measured using total assets and investment decisions measured using price earnings ratio (PER) to firm value measured using price book value (PBV). in financial sector companies listed on the Indonesia Stock Exchange (IDX) period 2013-2016.The type of research was causal research. The population in this research is financial sector companies listed on the Indonesia Stock Exchange (IDX) period 2013-2016.. Sampling technique that used in this study was purposive sampling technique. Of the population of 95 financial sector companies obtained Sample amounted to 49 companies of the financial sector listed on the Indonesia Stock Exchange in 2013-2016, so that the data analyzed research amounted to 196 observations. Data analysis techniques use multiple linear regression.Based on the results of this study indicate that the Capital Structure has a negative and significant effect on the Company Value with t value of -3.128 and the significance value smaller than 0.05 is 0.002. The size of the company has a positive effect on the value of the company with a value of t arithmetic of 3.524 and the value of significance smaller than 0.05 is 0.001. Investment Decision has a positive effect on the company's value with t value of 5.914 and significance value smaller than 0.05 ie 0.000.
Pengaruh Real Earnings Management dan Corporate Governance Terhadap Corporate Environmental Disclosure Lia Resti Pratiwi; Kurniawan Kurniawan
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.1.65-80

Abstract

This study aims to examine real earnings management and corporate governance on corporate environmental disclosure. Real earnings management variables using the approach of Stubben (2010). This study uses 10 companies in the 2014-2017 period. The sample selection method uses non probability sampling method with purposive sampling technique. Data were analyzed using the classic assumption test, descriptive statistics, and moderate regression analysis using SPSS 24. The results of this study prove that real earnings management and corporate governance with a number of boards of commissioners no effect to corporate environmental disclosure., while the board of commissioners and the relationship of independent commissioners effect to corporate environmental disclosure.
Pengaruh Leverage, Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Periode Tahun 2015- 2017 Kurniawan Kurniawan; Suharto Mulyanta
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 1 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.1.43-50

Abstract

This research aims to review the influence of leverage that is measured using a debt to equity ratio (DER), profitability is measured using return on assets (ROA) and return on equity (ROE) and liquidity as measured by using current ratio on the value the company which is measured using price to book value (PBV in the mining sector companies that listed on Indonesia stock exchange (BEI) in period 2015-2017. This kind of research is the study of causal samples with a purposive sampling technique. The result of this research is expected provide contribution, reference, information and empirical evidence required to parties who needs regarding leverage, profitability, liquidity and its relation to the value of enterprise.
Pengaruh Kebijakan Dividen, Leverage, Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan Wilyani Handali; Kurniawan Kurniawan; Suharto Mulyanta
STATERA: Jurnal Akuntansi dan Keuangan Vol 3 No 2 (2021)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2021.3.2.107-118

Abstract

The purpose of this reseacrh was to determine the effect of dividend distribution policies that use Dividend Payout Ratio (DPR), leverage used using Debt to Equity Ratio (DER), profitability needed by using Return On Assets (ROA) and Return on Equity (ROE) and measured liquidity by using the Current Ratio hampered the value of the company collected using price to book value (PBV) in mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017.This type of research is causal research. The population in this research are mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sampling technique uses purposive sampling technique. From the participation obtained by 41 sectoral companies obtained samples obtained from 10 sectoral companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017, so that the research data developed must be examined 40 observations. Data analysis techniques using multiple linear regression. Based on the results of this research indicate that the dividend policy does not affect the value of the company. Leverage has a negative and significant effect on firm value. Profitability with the proxy return on assets (ROA) does not affect the value of the company. Profitability with the proxy of return on equity (ROE) does not affect the value of the company. Liquidity does not affect the value of the company.
PERANCANGAN DESAIN SISTEM INFORMASI AKUNTANSI: SIKLUS PENGELUARAN Kurniawan kurniawan; Antonius Juniarto
JCA (Jurnal Cendekia Akuntansi) Vol 3 No 1 (2022): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v3i1.2494

Abstract

Perkembangan teknologi yang pesat yang diringi dengan teknologi industry 4.0 bahwa semua lini bisnis akan berorientasikan digital atau computer sehingga dari sanalah kami penulis memiliki beberapa harapan bahwa teknologi yang berkembang ini kan di gunakan juga untuk Usaha Mikro Kecil Menengah yang masih mengunakan sistem tradisional dalam melakukan transaksi dan laporan keuangan. Dan diharapkan teknologi ini bisa membantu Usaha Mikro Kecil Menengah dalam transaksi maupun pembuatan laporan keuangan. Diagram yang di hasilkan untuk di jadikan dasar dalam pembuat system pengeluaran yang di khususkan untuk UMKM dimana system ini diharapkan dapat membantu UMKM dalam meningkatkan kinerja meraka dalam pembelian dan pengeluaran kas
Pengaruh Transfer Pricing, Corporate Governance, Corporate Social Responsibility (CSR), dan Capital Intensity Terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Moderasi Viona Komara; Kurniawan Kurniawan; Hendrian Yonata
Jurnal Kewarganegaraan Vol 6 No 2 (2022): Desember 2022
Publisher : UNIVERSITAS PGRI YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.736 KB) | DOI: 10.31316/jk.v6i2.4046

Abstract

AbstrakTujuan dilakukannya penelitian ini agar dapat melihat adakah pengaruh transfer pricing, corporate governance, corporate social responsibility (CSR), dan capital intensity terhadap penghindaran pajak dengan moderasi ukuran perusahaan. Populasi yang dipakai oleh penelitian ini yakni perusahaan yang telah tertera pada Bursa Efek Indonesia (BEI) periode 2018-2021. Metode dalam pengambilan sampel digunakan yaitu nonprobability sampling ialah teknik purposive sampling serta juga menggunakan rumus slovin dengan total sampel 17 perusahaan yang telah memenuhi kriteria, periode penelitian selama 4 tahun maka total sampel sebanyak 68 data dalam perusahaan manufaktur. Dimana data tersebut yakni data sekunder berasal dari laporan keuangan maupun laporan tahunan. Metode analisis yang dipakai yakni statistik deskriptif, uji asumsi klasik, serta uji hipotesis dengan analisis regresi linear berganda dan analisis regresi moderasi. Pengujian ini menghasilkan transfer pricing, komite audit, corporate social responsibility (CSR) berpengaruh pada penghindaran pajak, sedangkan capital intensity tidak berpengaruh terhadap penghindaran pajak dan ukuran perusahaan sehingga memoderasi atau memperkuat pengaruh transfer pricing, komite audit pada penghindaran pajak dan ukuran perusahaan tidak mampu memoderasi atau memperlemah corporate social responsibility (CSR), capital intensity pada penghindaran pajak.Kata Kunci: Transfer Pricing, Corporate Governance, Corporate Social Responsibility (CSR), Capital Intensity, Penghindaran Pajak, Ukuran Perusahaan
Program Pengkuatan Siswa/I Dalam Pembuatan Laporan Keuangan Di SMA Dian Bangsa Kurniawan Kurniawan
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 2.2 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.793 KB)

Abstract

Dengan kegiatan wajib belajar dua belas tahun yang di wajibkan oleh pemerintah,berdasarkan itu Universitas Matana melakukan pelaksanaan pengabdian masyarakat untuk bisa membantu pemerintah dalam kegiatn wajib belajar dua belas tahun. Dari sana Universitas Matana melakukan kerja sama dengan pihak SMA Dian Bangsa, Kegiatan pengabdian masyarakat dengan SMA Dian Bangsa berdasarkan kerja sama yang sudah tertuang berdasarkan MOU 03/PKS/LPPM-UM/XI/2021. Pelaksanaan pengabdian masyarakat ini berlangsung pada tanggal 20 dan 23 September 2022 di SMA Dian Bangsa yang berlokasi diperumahan Villa Taman Bandara Blok O.8 Nomor 7-8 kelurahan Dadap Kecamatan Kosambi kabupaten Tangerang. Dimana pelaksanaan pengabdian masyarakat ditujukan ke siswa/i kelas 12 yang berjumlah 17 siswa di awali dengan memberikan motivasi dan wawasan tambahan dengan laporan keuangan berbasis SAK ETAP kemudian memberikan materi berupa jurnal,buku besar,neraca lajur,laporan keuangan dan analisis laporan dan memberikan studi kasus agar siswa/i lebih memahami tentang pembuatan laporan keuangan. Kegiatan selanjutnya melakukan post test agar bias mengukur tingkat pemahaman atas materi yag di berikan. Hasil dari pengabdian masyarakat  yang di ikuti oleh 17 siswa/i SMA Dian Bangsa berjalan dengan baik dan lancar sesuai dengan yang di inginkan oleh pelaksanaan dan yayasan Dian Bangsa.
PERANAN PEMBERIAN INSENTIF PAJAK SEBAGAI STRATEGI KEBIJAKAN FISKAL PEMERINTAH, SANKSI PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK INDONESIA DI MASA PANDEMI COVID-19: (STUDI KASUS PADA WAJIB PAJAK DI DAERAH TANGERANG RAYA) Kurniawan Kurniawan; Suharto Mulyanta
Jotika Journal In Management and Entrepreneurship Vol. 1 No. 2 (2022): Februari
Publisher : Jotika English and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.687 KB) | DOI: 10.56445/jme.v1i2.27

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah terdapat pengaruh signifikan pada insentif pajak, sanksi pajak dan pelayanan fiskus terhadap kepatuhan wajib pajak Indonesia di masa pandemi COVID-19. Penelitian ini merupakan jenis penelitian dengan menggunakan pendekatan kuantitatif dengan pengolahan data kuesioner dan untuk pengujian data mengunakan SMART PLS 3. uji data menghasilkan bahwa insentif pajak tidak berpengaruh terhadap kepatuhan pajak T-statistik 0.252 sedangkan P-Value 0.810. sanksi pajak berpengaruh terhadap kepatuhan pajak T-Statistics 4.465 sedangkan P-Value 0.000 lalu pelayanan pajak berpengaruh terhadap kepatuhan pajak T-Statistics 3.100 sedangkan P-Value 0.002. untuk Nilai R-Square 0.445 setara dengan 44,5 % sisanya di pengaruhi oleh faktor lain
PENGARUH KEBIJAKAN DIVIDEN, LEVERAGE, PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN Wilyani Handali; Kurniawan Kurniawan; Suharto Mulyanta
Jotika Journal In Management and Entrepreneurship Vol. 1 No. 2 (2022): Februari
Publisher : Jotika English and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (334.719 KB) | DOI: 10.56445/jme.v1i2.28

Abstract

The purpose of this reseacrh was to determine the effect of dividend distribution policies that use Dividend Payout Ratio (DPR), leverage used using Debt to Equity Ratio (DER), profitability needed by using Return On Assets (ROA) and Return on Equity (ROE) and measured liquidity by using the Current Ratio hampered the value of the company collected using price to book value (PBV) in mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. This type of research is causal research. The population in this research are mining companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017. The sampling technique uses purposive sampling technique. From the participation obtained by 41 sectoral companies obtained samples obtained from 10 sectoral companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017, so that the research data developed must be examined 40 observations. Data analysis techniques using multiple linear regression. Based on the results of this research indicate that the dividend policy does not affect the value of the company with the level of significance obtained greater than 0.05 (0.391> 0.05). Leverage has a negative and significant effect on firm value with a value of t count -2,034 with a significance level of 0.05. Profitability with the proxy return on assets (ROA) does not affect the value of the company with the level of significance obtained greater than 0.05 (0.438> 0.05). Profitability with the proxy of return on equity (ROE) does not affect the value of the company with the significance level obtained greater than 0.05 (0.431> 0.05). Liquidity does not affect the value of the company with the level of significance obtained greater than 0.05 (0.275> 0.05).
Co-Authors Hendrian Yonata HENRYANTO WIJAYA Juniarto, Antonius Lia Resti Pratiwi M. Rachman Mulyandi NURAINUN BANGUN Ririsma Sihombing Rossabela Dwita Suharto Mulyanta Thea Rahardjo Vikky Winardi Viona Komara Wilyani Handali