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All Journal Jurnal Riset Akuntansi Terpadu Kompartemen : Jurnal Ilmiah Akuntansi Jurnal Surya Masyarakat Media Mahardhika Jurnal Ilmiah Akuntansi dan Keuangan Business and Finance Journal Accounting and Management Journal Community Development Journal Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Akademi Akuntansi (JAA) Jurnal Abdi Insani Muhammadiyah Riau Accounting and Business Journal Jurnal Surya Masyarakat Indonesia Berdaya Jurnal ABM Mengabdi Jurnal Abdi Masyarakat Saburai (JAMS) GREENOMIKA Prosiding Konferensi Nasional PKM-CSR Jurnal Akuntansi AKUNESA Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of Artificial Intelligence and Digital Business National Conference for Ummah Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia JCSE: Journal of Community Service and Empowerment
Khusnah, Hidayatul
Universitas Nahdlatul Ulama Surabaya, Jawa Timur, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Pelatihan Penghitungan Pemotongan Pph 21 Bagi Warga Rw 02 di Kelurahan Dukuh Setro, Kecamatan Tambak Sari, Surabaya Hidayatul Khusnah; Mardiyah Anugraini; Mohamad Yusak Anshori; Firdeana Fitrotul Ula
Inspirasi: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 2 No. 2 (2022): Agustus
Publisher : Inspirasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (155.892 KB)

Abstract

Most of the state revenue is from the tax sector. This is because until now state revenues from the tax sector are still a top priority for the success and launch of sustainable national development. To build a good economy, companies as tax cutters have a very big role for the government. Considering that currently there are not a few companies that carry out tax cuts that are not in accordance with the provisions of the applicable law. Therefore, for smooth tax cuts, good cooperation between the government and companies is needed. Employers are also obliged and responsible for calculating, withholding, paying, and reporting the amount of tax that must be withheld and paid on individual income in connection with a job, service, or activity carried out in accordance with the withholding tax system. There are still many companies that have not explained properly the PPh 21 tax to employees, so there are still many people who do not know and understand the calculation of personal tax deductions and usually only receive money that has been deducted from taxes. With this community service activity, training and assistance activities will be held regarding calculating the withholding of PPh 21 tax in the community. The targets who will be given training in this activity are residents of RW 02, Dukuh Setro Village, Tambak Sari District, Surabaya.
The Effect Of Company Size On Audit Delay: The Moderating Role Of Kap's Reputation Hidayatul Khusnah; Agus Achmad Faisal; Mardiyah Anugraini; Firdeana Fitrotul Ula; Wahidatul Husnaini
Jurnal Bisnis dan Keuangan Vol 7 No 2 (2022): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v7i2.3295

Abstract

Financial statements as a form of management's responsibility to investors. Financial reports are a medium of communication between management and parties outside the company. The relevance of the information communicated will be lost if there is a slight delay in submission, therefore financial statements must be presented on time. Financial reports that have been published on the IDX are financial statements that have been audited. Investors in the capital market need financial reports that are reliable, relevant, speedy and timely, easy to understand and can be used as comparisons. Financial performance is used by investors as a basis for making decisions to buy or sell stock assets owned by investors. This study aims to empirically examine the moderating effect of KAP size on the effect of firm size on audit delay of manufacturing companies listed on the Indonesia Stock Exchange in 2016-2021. This study uses quantitative research and uses financial statement data for food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange from 2016-2021. The data analysis technique in this study used partial least squares (PLS). Based on the results of the study, shows that (1) Firm Size has a significant effect on Audit Delay. (2)KAP's reputation can moderate Company Size against Audit Delay
Pentingnya Legalitas Usaha Untuk Produk Dari Pondok Pesantren Mahasiswa Jagad ‘Alimussirry Moh. Maruf; Riyan Sisiawan Putra; Mohamad Rijal Iskandar Zhulqurnain; Firly Irhami; Hidayatul Khusnah; Nurcahya Setiani Rahayu; Oki Safitri
Jurnal ABM Mengabdi Vol 10 No 1 (2023): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v10i1.1205

Abstract

Community service activities carried out by the teaching staff of the NahdlatulUlama University Surabaya in partnership with the Jagad Student IslamicBoarding School ‘Alimussirry Jetis Kulon Gang 6 No. 16A, Wonokromo Village,Surabaya. Problems experienced by partners include the number of productsfrom partners that are still not categorized as superior because there is no legallegality so that the packaging and brand of partner products have not beenregistered. As a result, the products produced by partners are difficult to competein the market. The planned program is to carry out service activities in the formof training or workshops with the Jagad 'Alimussirry Student Islamic BoardingSchool about the importance of legality for business entities for products.Legality is important in the field of entrepreneurship to support product qualityand business continuity. In this service activity, it will focus more on providinginsight into knowledge for students by providing socialization about theimportance of business legality in order to be able to create superior productsthat can be accepted by the market. In addition, this activity will provide supportfor partners to take part in the One Pesantren One Product (OPOP) program inEast Java which is launched by the East Java government. The output target ofthe implementation of this program is to help partners become aware of the lawso as not to get involved in legal issues in the future and to realize businesslegality at the Jagad 'Alimussirry Islamic Boarding School to create superiorproducts so that they can be accepted in the community
Menumbuhkembangkan Jiwa Wirausaha Pada Santri Pondok Pesantren Jagad ‘Alimussirry Riyan Sisiawan Putra; Moh. Maruf; Mohamad Rijal Iskandar Zhulqurnain; Firly Irhami; Hidayatul Khusnah; Agung Firmansyah; Tamara Adillatirrusdah
Jurnal ABM Mengabdi Vol 10 No 1 (2023): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v10i1.1202

Abstract

This community service activity is carried out to improve the economy bycultivating an entrepreneurial spirit in students at the Jagad Alimussirry IslamicBoarding School so that it can help improve the economy of the Islamic boardingschool and can hone the students' abilities so they can become entrepreneurs.This activity will be carried out offline which will be attended by all students.Jagad Alimussirry Islamic Boarding School is a special boarding school forstudents studying at the campus around the cottage. In this boarding school, theystill do not have their own economic results, where all needs are still dependenton the payment of students and can even come out of the caretaker's own budget.The obligations of the santri at the pondok are to study, lecture, and recite theKoran, so that they only focus on that. The main problem that occurs is the lackof insight and knowledge regarding how to become an entrepreneur. Therefore,we took the initiative to conduct student entrepreneurship training from startingto create a business idea, realizing the business to making a profit so that it canbe managed as a source of the Islamic boarding school's economy. To see changesin creative thinking patterns and seriousness to become an entrepreneur, it isnecessary to evaluate after completing the entrepreneurial training. Thisimplementation method is carried out by conducting training in the hall of theJagad Alimussirry Islamic Boarding School, Surabaya. Training is conductedonce a month and mentoring is carried out the month after the training. Thementoring process will be carried out by tutors and can also be assisted byparticipants who are considered capable of doing business so that they can helpother participants who have not been able to do so. The evaluation is designedby comparing the conditions of insight andunderstanding of entrepreneurshiprelated to the importance of entrepreneurship after the implementation of thesantri entrepreneurship training. It can be concluded that 68 percent ofstudent students have an interest in entrepreneurship while the remaining 32percent of student students do not have an interest in entrepreneurship
Pengaruh Penerapan Green Accounting, Corporate Social Responsibility, dan Ukuran Perusahaan terhadap Kinerja Keuangan Hidayatul Khusnah; Oktora Putri Kirana
Jurnal Akuntansi Vol 11 No 3 (2023): AKUNESA (Mei 2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v11n3.p232-241

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh green accounting, corporate social responsibility (csr), dan ukuran perusahaan terhadap kinerja keuangan (studi pada perusahaan yang masuk pada indeks sri kehati di BEI tahun 2018-2021). Metode ini pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 15 perusahaan dengan  total 60 laporan keuangan yang menjadu objek penelitian. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda dengan software SPSS versi 25 dengan tingkat signifikansi 0.05. Variabel independen yang digunakan dalam penelitian ini adalah green accounting, corporate social responsibillity (csr), ukuran perusahaan dan kinerja keuangan. Hasil pengujian menunjukkan bahwa corporate social responsibility (csr) berpengaruh positif terhadap kinerja keuangan. Ukuran perusahan berpengaruh negatig terhadap kinerja keuangan. Green accounting tidak berpengaruh terhadap kinerja keuangan.
Employee Stock Ownership Program (ESOP), Intellectual Capital dan Nilai Perusahaan : Efek Mediasi dari Kinerja Keuangan (Studi pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2019) Sulistyaningsih; Hidayatul Khusnah
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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Abstract

The purpose of this research to test the ESOP, Intellectual Capital and Firm Value : The mediation effect of financial performance. Independent variables in this study are ESOP and Intellectual Capital. The dependent variables in this study are the firm value and financial performance as mediation variables. This study used secondary data, namely data obtained from annual financial statement and consolidated financial statement of non-financial companies registered with IDX during the period 2014-2019. There are 10 companies sampled in this study. This study used purposive sampling method and analyzed the data using WarpPLS 6.0 application. Analysis shows that ESOP has a negative and significant effect on financial performance. IC (VACA, VAHU and STVA) shows only VACA and STVA have a positive and significant effect, while VAHU has no effect on financial performance. Financial performance using ROA indicators will have a positive and significant effect on the firm value from the Tobins’Q. ESOP indicator has a no impact on the firm value. VACA, VAHU and STVA have a positive and significant effect on the firm value. Financial performance cannot mediate the influence of ESOP and VAHU on the firm value. However, financial performance can mediate the influence between VACA and STVA on the firm value.
Sustainability Reporting Terhadap Nilai Perusahaan: Dengan Knerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2016 – 2019 Putri Sholikhah; Hidayatul Khusnah
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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Abstract

This study aims to test Sustainability Reporting on Firm Value: with Financial Performance as an Intervening Variable. The independent variable in this study is Sustainability Reporting, the dependent variable in this study is Firm Value, and Financial Performance as an intervening variable. This study uses secondary data, namely data obtained from annual financial reports and sustainability reports on non-financial companies listed on the IDX from 2016 to 2019. The sample used in this study was 11 companies. Using purposive sampling research method and the application program WarpPLS 6.0 was used in the data analysis process. The results showed that Sustainability Reporting with economic, environmental, and social indicators showed only economic and environmental indicators that had a positive and significant effect on financial performance, while social indicators had no effect on financial performance. Economic and environmental indicators have a positive and significant effect on firm value, while social indicators have a negative and significant effect on firm value. Financial performance with the ROA indicator has a positive and significant effect on Tobins'Q. Financial performance can reconcile the sustainability report with economic and environmental indicators related to company value. However, financial performance cannot mediate the relationship between social indicators and firm value.
DAMPAK UKURAN PERUSAHAAN, LEVERAGE TERHADAP FINANCIAL DISTRESS DAN MANAJEMEN LABA (STUDI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2019) Idohatun Nasiroh; Hidayatul Khusnah
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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Abstract

This study aims to examine company size, leverage, on financial distress and earnings management in mining companies. The dependent variables in this study are company size and leverage. The independent variables in this study are financial distress and earnings management. This study uses secondary data, where secondary data is data obtained from annual financial reports listed on the IDX during the 2014-2019 period. The sample in this study were 6 companies. In this study using purposive sampling method and in analyzing the data using the application WarpPLS 6.0. The results of the analysis show that company size with the indicator size has a positive and significant effect on financial distress. Meanwhile, leverage does not have a significant relationship to financial distress. In earnings management, the indicator with size has a positive influence on earnings management. Meanwhile, the indicator leverage does not have a significant relationship with financial distress and financial distress has a negative and significant effect on earnings management.
PENGUKURAN KINERJA NON KEUANGAN TERHADAP KINERJA KARYAWAN: EFEK MEDIASI DARI ROLE CLARITY DAN KOMITMEN Hidayatul Khusnah; Mardiyah Anugraini
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.325

Abstract

This study aims to examine the mediating effect of role clarity and organizational commitment on the effect of non-financial performance measurement on employee performance. In addition to examining the mediating effect, this study also examines the direct influence of non-financial performance measurements on role clarity, organizational commitment, and employee performance. The sample of this research is 153 financial managers of companies that are members of PT. SIER The data analysis technique in this study uses Partial Least Square with WarpPLS 6.0 software. The results of this study indicate that non-financial performance measurement has a positive effect on employee performance, role clarity and organizational commitment. Further results show that organizational commitment has an effect on employee performance. However, for the effect of role clarity on employee performance, it was found that the results did not support the hypothesis, namely, that role clarity had no effect on employee performance. The results of testing the mediation hypothesis found that role clarity was able to fully mediate the effect of non-financial performance measurements on employee performance. While the organizational committee is also able to partially mediate the effect of non-financial performance measurement on employee performance.
PENGARUH GREEN INNOVATION DAN KINERJA KEUANGAN PADA COMPETITIVE ADVANTAGE DAN NILAI PERUSAHAAN TAHUN 2015-2020 Vera Putri Fabiola; Hidayatul Khusnah
Media Mahardhika Vol. 20 No. 2 (2022): January 2022
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i2.346

Abstract

This study aims to test Green Innovation and Financial Performance on Competitive Advantage and Firm Value in manufacturing companies. This study uses secondary data, where secondary data is data obtained from the annual financial statements listed on the IDX during the 2015-2020 period. The sample in this study were 37 companies. In this study using purposive sampling method and in analyzing data using the WarpPLS 6.0 application. The results of the analysis show that Green Innovation has a positive and significant effect on Competitive Advantage. Meanwhile, Green Innovation has no effect on company value. Green Innovation has a positive and significant effect on financial performance. Meanwhile, Competitive Advantage has a negative and significant effect on financial performance. And financial performance has a positive and significant effect on firm value.
Co-Authors Abdul Haris Affandi, Muhammad Nizar Agung Firmansyah Agus Achmad Faisal Amara Putri Nurdy Intari Andini, Ary Andreas Putro Ragil Santoso, Andreas Putro Ragil Aziza, Firda Nur Budiarti, Rizqi Putri Nourma Cahaya Nugrahani Cahyati, Dwi Putri Dike Bayu Magfira, Dike Bayu Endah Budi Permana Endah Budi Permana Putri Endah Tri Wahyuningtyas Endang Sulistiyani Enggriana, Findi Nita Ersalina Nidianti Firdeana Fitrotul Ula Firdeana Fitrotul Ula Firly Irhami Firmansyah, Ardhi Dwi Fuady, Muhammad Farhan Heni Agustina Idohatun Nasiroh Ifah Nurdiana Intari, Amara Putri Nurdy Irmalia, Yusi Nur Jannah, Sifa Imroatun Karya, Denis Fidita Khairunnisa Alvania Zhafira Khamida Khamida Luluk Khoiriyah Magfira, DikeBayu Mardhotillah, Rachma Rizqina Mardiyah Anugraini Mardiyah Anugraini Mardiyah Anugraini, Mardiyah Moh. Maruf Moh. Maruf Mohamad Rijal Iskandar Zhulqurnain Mohamad Rijal Iskandar Zhulqurnain Mohamad Yusak Anshori Much. Nizar Rochmatullah Muchsin Maulana, Muchsin Muhammad Afwan Romdloni Muslikhatun Muslikhatun Niken Savitri Primasari Novita, Nurul Riska Nurcahya Setiani Rahayu Nurcahya Setiani Rahayu Nurdiana, Ifah Oki Safitri Oktora Putri Kirana Pance Mariati Prayekti, Endah Primasari, Niken Savitri Putra, M Wava Ferdiansyah Putri Sholikhah Putri, Reza Nindya Maharani Harsono Qolbi, Tsabita Rachma Rizqina Mardhotillah Radina Fikrotuz Zakiyah Reza Nindya Maharani Harsono Putri Rimatul Jannah Riri Zelmiyanti Riyan Sisiawan Putra Rizki Amalia Sifa Imroatun Jannah Siti Mas'ulah Soleha, Umdatus Sri Hartatik Sulistyaningsih Tamara Adillatirrusdah Titik Purwanti Tri Utami Tri Utami Ula, Fitrotul Urfatul Rustaprilana Vera Putri Fabiola Wahidatul Husnaini Wijayanti, Destin Rafika Wulan, Tri Deviasari Yusak Anshori Yusi Nur Irmalia Zhulqurnain, Mohamad Rijal Iskandar