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All Journal Indonesian Journal of Geography Jurnal Agroekoteknologi Agrin : Jurnal Penelitian Pertanian Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity Business and Finance Journal Accounting and Management Journal Community Development Journal BALANCE: Economic, Business, Management and Accounting Journal Akuntansi : Jurnal Akuntansi Integratif Bidayatuna: Jurnal Pendidikan Guru Mandrasah Ibtidaiyah Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesia Berdaya Jurnal Ilmiah Raflesia Akuntansi GREENOMIKA Sustainable : Jurnal Akuntansi Semanggi: Jurnal Pengabdian kepada Masyarakat Prosiding Seminar Nasional Pengabdian Kepada Masyarakat National Conference for Ummah Equity
Heni Agustina
Prodi Akuntansi, Fakultas Ekonomi Bisnis Dan Teknologi Digital, Universitas Nahdlatul Ulama Surabaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

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Pelatihan Penentuan Harga Pokok Penjualan Bagi Wirausahawan Pemula Heni Agustina; Rizki Amalia Elfita; Rachma Rizqina Mardhotillah; Endah Budi Permana Putri; Denis Fidita Karya
PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT UNIVERSITAS NAHDLATUL ULAMA SURABAYA Vol. 2 No. 1 (2022): Prosiding Seminar Nasional Pengabdian Kepada Masyarakat : BERKARYA DAN MENGABDI
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/snpm.v2i1.1012

Abstract

Harga jual merupakan jumlah nilai yang ditukar dengan manfaat oleh konsumen dimana konsumen nantinya akan memiliki dan menggunakan produk atau jasa yang nilainya ditetapkan oleh pembeli dan penjual untuk satu harga yang sama terhadap semua pembeli. Metode yang digunakan pada kegiatan pengabdian kepada masyarakat ini adalah memberi penyuluhan dan pemahaman terkait strategi pemasaran. Kegiatan pengabdian masyarakat Fakultas Ekonomi Bisnis dan Teknologi Digital Universitas Nahdlatul Ulama Surabaya ini akan dilakukan pada Guru-Guru di Yayasan Pendidikan Islam SD Al-Islah Surabaya. Untuk menambah penghasilan mereka ingin menjual beberapa camilan yaitu yoghurt yang baik untuk Kesehatan pencernaan anak-anak maupun dewasa. Setelah dilakukan kegiatan pengmas ini peserta menunjukkan hasil kemampuan menentukan hpp untuk penjualan yoghurt.
PELATIHAN PEMBUATAN PACKAGING UNTUK MENINGKATKANKEUNGGULAN KOMPETITIF PRODUK Rachma Rizqina Mardhotillah; Denis Fidita Karya; Endah Budi Permana Putri; Heni Agustina; Rizki Amalia Elfita
PROSIDING SEMINAR NASIONAL PENGABDIAN KEPADA MASYARAKAT UNIVERSITAS NAHDLATUL ULAMA SURABAYA Vol. 2 No. 1 (2022): Prosiding Seminar Nasional Pengabdian Kepada Masyarakat : BERKARYA DAN MENGABDI
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/snpm.v2i1.1015

Abstract

Fungsi kemasan sebagai identitas yang mutlak diperhatikan. Kemasan yang menarik dapat menjadikan nilai tambah bagi produk karena memiliki kemasan yang berbeda dari produk lainnya. Hal ini dikarenakan pengunjung dan konsumen memiliki penilaian dalam hal kemasan makanannya yang dilihat dari kebersihan kemasan, dan keunikan kemasannya sehingga menuntut untuk lebih berkreativitas dalam membuat kemasan produk makanan. Poin masalah dari pelaku usaha kecil adalah masalah packaging dan promosi yang kurang. Hal ini dikarenakan masih banyak pelaku usaha kecil yang belum memahami dan bisa melakukan packaging yang dapat menarik minat konsumen agar membeli produknya. Kurangnya pengetahuan tentang packaging membuat banyak produk usaha kecil yang tidak memiliki packaging yang layak sehingga produk tersebut kurang laku dipasaran. Padahal melalui packaging dapat memberikan informasi kepada pelanggan mulai dari merk, logo, informasi produk seperti masa kadaluarsa dan gizi yang terkandung. Oleh karena itu pengabdian masyakarat kali ini yaitu membantu para guru untuk menciptakan desain packaging yang menarik bagi produk sekolah ataupun produk untuk usahanya sendiri. Mitra dari kegiatan pengabdian masyarakat kali ini adalah para guru - guru yang mengajar di Al-Islah Surabaya. Setalah dilakukan kegiatan pelatihan tersebut, guru-guru mampu mengaplikasikan kepada produk yang telah dimiliki.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK BADAN MENGGUNAKAN JASA KONSULTAN PAJAK Niswatin Avivah Nimas Pradani Ponengo; Heni Agustina
Jurnal Analisa Akuntansi dan Perpajakan Vol. 6 No. 2 (2022): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (194.454 KB) | DOI: 10.25139/jaap.v6i2.4998

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh motivasi wajib pajak, pemahamanperpajakan, dan persepsi wajib pajak terhadap minat wajib pajak badan untuk menggunakanjasa konsultan pajak pada lawan transaksi pengusaha kena pajak PT Rahma Istana Sejahtera.Data yang digunakan pada penelitian ini menggunakan data primer. Data primer yangdiperoleh melalui kuisioner yang disebarkan pada wajib pajak badan yang menjadi lawantransaksi pengusaha kena pajak PT Rahma Istana Sejahtera. Penelitian ini merupakan jenispenelitian eksplanasi dengan menggunakan pendekatan kuantitatif. Sampel yang digunakandalam penelitian ini adalah lawan transaksi pengusaha kena pajak PT Rahma Istana Sejahterayang belum menggunakan jasa konsultan pajak, dimana sampel terdiri dari 75 wajib pajakbadan yang telah dilakukan proses pemilihan sampel. Teknik pengambilan sampel yangdigunakan adalah Purposive Sampling. Hasil pada penelitian ini menunjukkan bahwa variabelMotivasi Wajib Pajak, Pemahaman Perpajakan, dan Persepsi Wajib Pajak berpengaruhsignifikan terhadap minat wajib pajak badan menggunakan jasa konsultan pajak.
Implementation of Good Corporate Governance and Tax Planning On Company Value Heni Agustina; Khannifah Rahmadhani; Rizqi Putri Nourma Budiarti; Rizki Amalia Elfita; Mohamad Rijal Iskandar Zhulqurnain
Jurnal Bisnis dan Keuangan Vol 8 No 1 (2023): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v8i1.4125

Abstract

The objective of this study to identify Good Corporate Governance and Tax Planning on Firm Value using secondary data taken from the annual financial statements of companies listed on IDX during the 2017-2020 period. The method in this study is purposive sampling, which consists of 11 companies that have been selected for sample. Independent variables in this study are managerial ownership, institutional ownership, independent board of commissioners, audit committee, tax planning. Dependent variable use in this study is firm value. The data analysis method used multiple linear regression using SPPS 25 software with a significant level of 0.05. The results of this study indicate that managerial ownership and institutional ownership have a positive effect on firm value, the board of commissioners has a negative effect on firm value, audit committees and tax planning have no effect on firm value.
ANALISIS CASH HOLDING, PROFITABILITAS, VALUE, SIZE, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP INCOME SMOOTHING (STUDI KASUS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018) Firdha Putri Andini Firdha; Heni Agustina Heni Agustina
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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

Abstract

Tujuan dari penelitian ini adalah untuk menganalisa pengaruh Cash Holding, Profitabilitas, Value, Size, leverage, Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Income Smoothing pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan terdiri dari 6 perusahaan pertambangan dari tahun 2014-2018 dengan menggunakan metode purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, analisis regresi berganda kemudian pengujian hipotesis. Berdasarkan hasil penelitian tersebut menunjukkan bahwa selama periode 2014-2018 cash holding, profitabilitas, firm value, firm size dan kepemilikan manajerial berpengaruh positif dan signifikan terhadap income smoothing. Sedangkan untuk leverage dan kepemilikan institusional tidak berpengaruh terhadap income smoothing. Secara simultan, variabel cash holding, profitabilitas, firm value, firm size, leverage, kepemilikan manajerial dan kepemilikan institusional berpengaruh terhadap income smoothing
Financial Statement Fraud With Analysis Fraud Diamond Theory in pharmaceutical sub-sector manufacturing companies listed on the IDX in 2015-2019: Pendeteksian Financial Statement Fraud Dengan Analisa Fraud Diamond Theory (Pada Perusahaan Manufaktur, Sub Sektor Farmasi Yang Terdaftar Di Bei Periode 2015-2019) Windi Arifa Syahadatina; Heni Agustina
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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

Abstract

This study aimsto detect Financial Statement Fraud With Analysis Fraud Diamond Theory in pharmaceutical sub-sector manufacturing companies listed on the IDX in 2015-2019. The data used inthis study aresecondary data from the company's annual financial statements. In this study using quantitative methods with a descriptive analysisap proach. The population used in this research are pharma ceutical company eslisted on the IDX in 2015-2019. This method uses the desired sampling method with a sample size of 7 samples that meet the criteria. Data analysis used logistic regression using SPSS. The results of this study indicate that pressure, opportunity, rationalization, capability have an effect on financial statement fraud.
ANALISIS PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE, KEPEMILIKAN ASING DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 – 2018) Nur Afifah; Heni Agustina
PROSIDING NATIONAL CONFERENCE FOR UMMAH Vol. 1 No. 1 (2020): Prosiding National Conference for Ummah (NCU) 2020
Publisher : Universitas Nahdlatul Ulama Surabaya

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

Abstract

aims to determine the effect of taxes, company size, profitability, leverage, foreign ownership and tunneling incentives on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange. The sample used consists of 13 manufacturing companies from 2014 to 2018, using a targeted sampling method. The data analysis in this research is descriptive statistics, classic hypothesis testing, multiple regression analysis and hypothesis testing. Based on the results of this study it shows that between 2014 and 2018, company size and foreign ownership have a positive and significant effect on transfer pricing, then leverage and tunneling incentives have a negative effect on transfer pricing, and taxes and profitability have no effect on transfer pricing. At the same time, taxes, company size, profitability, leverage, foreign ownership, tunneling incentives affect transfer pricing.
Empowering Health Cadres as Stunting Center Managers Elly Dwi Masita; Pratiwi Hariyani Putri; Heni Agustina; Evi Tasya Azahro; Rizkiyah; Jessica Puspa Kencana; Nur Maulidyah Azizah
Community Development Journal Vol 7 No 2 (2023): Community Development Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/cdj.v7i2.5017

Abstract

At present, stunting in children aged 3-5 years is the biggest child health problem experienced by most developing countries including Indonesia. A survey conducted in January 2023 with local health officials found that out of 170 toddlers, 30 were malnourished in the form of underweight, 18 toddlers and 12 toddlers were indicated to be stunted with parents who had low economic status. The general objective of this activity is focused on achieving health independence through establishing information centres and stunting management facilities managed by health cadres as an effort to prevent an increase in stunting prevalence as well as a facility to increase the income of families who have children at risk of nutritional problems, families who are indicated to be stunted through stunting centres. The activity method uses an assessment-based community development approach through seminars, training and mentoring. The instrument uses questionnaires and checklists. Indicators of achievement are the level of knowledge, skill level and income of families with infants and toddlers at risk of malnutrition and stunting. The target partners are 55 health cadres and 55 mothers who have babies and toddlers aged 5 years in the Sidoarjo area. The results of this activity found that there was a difference in the mean in each indicator of achievement of the level of knowledge of 66.6. Food management skills of 66.2, health-based entrepreneurship skills of 64.3 and family income indicators of 1.63 and Whitney mean test results with Sig = 0.001. The community development-based assessment approach method through seminars, training and mentoring is effective in changing the level of knowledge, perception and behaviour of health cadres and mothers who have infants and toddlers in fulfilling nutrition and improving the family economy as a form of support for stunting reduction programs, family food security as well as family economic security
The impact of tax planning, profitability, liquidity and sales growth on firm value in the company infrastructure sector 2018-2022 Nur Saila; Heni Agustina
Enrichment : Journal of Management Vol. 13 No. 3 (2023): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i3.1565

Abstract

The background of this research is the decline in share prices of several infrastructure companies in the fourth quarter of 2022 before the end of the PPKM implementation period. In this study there are several factors that can affect the firm value, namely tax planning, profitability, liquidity and sales growth. The purpose of this study is to determine the impact of Tax Planning, Profitability, Liquidity and Sales Growth on Firm Value. The population in this study are infrastructure sector companies that are included in the infrastructure sector stock index (IDXINFRA) group listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sampling method used was purposive sampling method and obtained 15 companies with a total sample of 75 financial statements which were the object of research. The data analysis method is in the form of quantitative analysis using multiple linear regression analysis and hypothesis testing using the SPSS 26 program. The results show that tax planning has a negative and significant effect on firm value, profitability has a positive and significant effect on firm value, liquidity and sales growth have no effect on firm value. The benefits of this research is for future researchers, it can be used as a comparison with the results of previous studies. For academics it can be used to dig deeper in order to strengthen existing theories, both for teaching materials and for further research. The company is expected to be used as a reference for managers in making effective and efficient business decisions. Investors can use the results of this research as a basis for making decisions before investing.
Literature Review: The Effect of Wages on Performance of Shopping Center Employees in Surabaya Moh. Maruf; Riyan Sisiawan Putra; Nurcahya Setiani Rahayu; Heni Agustina; Hidayatul Khusnah
GREENOMIKA Vol. 5 No. 2 (2023): GREENOMIKA
Publisher : Universitas Nahdlatul Ulama Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/unu.gnk.2023.05.2.2

Abstract

Human resources hold an important position in a company, because the human factor is the most important driver in every activity within the company, because employees carry out company activities from planning, implementing, to controlling every activity and activities of the Company. This research aims to determine the effect of wages on the performance of shopping center employees in Surabaya. The research carried out was a Literature Review Using the Systematic Literature Review Method. Final findings include variables that have been researched extensively, namely the influence of wages on performance among shopping center employees in Surabaya. The research results show that the Wage Variable has a significant influence on the dependent variable, namely Employee Performance. It is hoped that the findings of this research can help Shopping Centers in Surabaya to pay more attention to and improve employees who show good work results at the Company, so that they can become role models for other employees, that providing decent wages from leaders can improve employee performance.
Co-Authors Abdussalam Abdussalam Adiba Fuad Syamlan Akhmad ‘Izzul ‘Arobi Annif Munjidah Arifianti, Novalina Bela, Triwulan Maryanita Berto Mulia Wibawa Budiarti, Rizqi Putri Nourma Bustomi, Abu Amar Campos, Karl Dedi, Muhammad Djoko Soelistya Endah Budi Permana Putri Endah Tri Wahyuningtyas Endang Sulistiyani Eva Desembrianita Evi Tasya Azahro Fadhilah Aulia Febrianti Fajar Annas Susanto Firdha Putri Andini Firdha Fitria Lestari Harun, M Umar Hinda Noviyanti Husni Mubarok I Wayan Wisnu Utama I Wayan Wisnu Utama Indah Puspitasari Jaelani, Lalu Muhamad Jessica Puspa Kencana Karya, Denis Fidita Khannifah Rahmadhani Khusnah, Hidayatul Lalu Muhammad Syahril Majidi M. Umar Harun Majidi, Lalu M. Syahril Mardhotillah, Rachma Rizqina Marselli Widya Lestari Masita, Elly Dwi Masita Maslia, Ramzi Dhamar Fahlefi Moh. Maruf Moh. Maruf Mohamad Rijal Iskandar Zhulqurnain Mohamad Rijal Iskandar Zhulqurnain Mohamad Yusak Anshori Muhammad Adi Dafit Muhammad Rafli Mutiara Putri Nur Soefi'i Naufal, Rafif Niken Savitri Primasari Niswatin Avivah Nimas Pradani Ponengo Nugroho, Moch Indah Hastomo Nur Afifah Nur Inda Wulandari Nur Maulidyah Azizah Nur Saila Nurcahya Setiani Rahayu Ocktora Putri Kirana Oktaria Pialan Putri Pratiwi Hariyani Putri Pratiwi Hariyani Putri Rachma Rizqina Mardhotillah Riski Puspita Anggraini Riyan Sisiawan Putra Rizki Amalia Elfita Rizkiyah Sanjaya, Hartanto Sari, Nanda Qori’ Faticha Sauqi, Muhammad Irfan Sauqi, Muhammad Irfan Siti Fauziya Muhammad Siti Hamiyah Sopiana, Rina Sulistiyani, Endang Susanto, Fajar Annas Tri Deviasari Wulan Triana Amelia Wati UKE MAHARANI DEWI Urfatul Rustaprilana Wijayanti, Tri Cicik Windi Arifa Syahadatina Wulan, Tri Deviasari Yakup Parto Yudianto, Firman Yuli Rodiah