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All Journal Conference In Business, Accounting And Management (Cbam) 2012 Jurnal Akuntansi Indonesia BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi SWARNA SWARNA: Jurnal Pengabdian Kepada Masyarakat
Hendri Setyawan
Universitas Islam Sultan Agung
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PENGARUH KEPEMILIKAN KELUARGA TERHADAP TINDAKAN PAJAK AGRESIF DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2010 - 2013) Wahyu Tri Utami; Hendri Setyawan
Conference In Business, Accounting, And Management (CBAM) Vol 2, No 1 (2015): 2nd Conference in Business, Accounting, and Management (CBAM) 2015
Publisher : Conference In Business, Accounting, And Management (CBAM)

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

Abstract

The present research aims to investigate the effect of corporate governance on the relationship between family ownership and tax aggresiveness as studied by Sari and Martani (2010). We test three hyphothesis namely the effect of family ownership on tax aggresiveness, the effect of corporate governance on tax aggresiveness, and the moderating effect of corporate governance on the relationship between family ownership and tax aggresiveness. We used newer data set than Sari and Martani (2010). We purposively selected data sample from manufacturing firms listed at Indonesian Stock Exchange in the period 2010 to 2013. Using multiple regression analysis, we couldn’t find robust findings on the relationship between variables. The result consistent with Sari and Martani (2010). Future research could use different proxies for the variables such as corporate governance indices.Keywords: family ownership, corporate governance, tax aggresiveness
CORPORATE GOVERNANCE SEBAGAI PEMICU PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN DI INDONESIA Dista Amalia Arifah; Hendri Setyawan
Jurnal Akuntansi Indonesia Vol 8, No 1 (2019): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.8.1.1-15

Abstract

Intangible assets proxied by Intellectual Capital play an important role as the key to success and the trigger for the creation of company’s value. The current trend is that companies have not yet focused on Intellectual Capital disclosure. With the implementation of Corporate Governance mechanism, it is expected to support the disclosure of IC, so as to add values to the company.This study aims to analyze corporate governance mechanism as a trigger of Intellectual Capital disclosure to companies in Indonesia. The population of this study was companies included in the ranking of CG implementation conducted by The Indonesian Institute for Corporate Governance (IICG) in 2011, 2012 and 2013. The sample was taken by purposive sampling method.This study used secondary data, i.e. company’s annual report where then the data were processed with simple linear regression. The result showed that corporate governance did not have any influence to intellectual capital disclosure.
PENDAMPINGAN PENGELOLAAN KEUANGAN DAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS ANDROID PADA UMKM KELURAHAN MANGUNHARJO KECAMATAN TEMBALANG KOTA SEMARANG Hendri Setyawan; Chrisna Suhendi
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 3 (2021)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.557 KB) | DOI: 10.31949/jb.v2i3.736

Abstract

Despite its large contribution to the economy, MSMEs players face various problems, including access to capital, poor financial management and the absence of an adequate medium and long term financial management strategy. This community service is carried out with the general objective of empowering Micro, Small and Medium Enterprises to be able to survive and develop with their own uniqueness. The specific objectives of this activity are for the target MSMEs to have adequate financial management and for the target MSMEs to be able to prepare simple financial reports. The existence of a pandemic has made mentoring activities carried out online with a zoom platform. Financial management assistance is provided by providing some knowledge / skills related to financial management, especially during times of crisis. The accounting system used uses a mobile application platform in collaboration with the Indonesian Institute of Accountants which is available for free at the appstore, namely Si Apik. Activities of assistance in financial management and preparation of android-based financial reports for MSMEs are very beneficial. Assistance activities are very useful and practical for MSME entrepreneurs. Assistance needs to be carried out continuously to instill a good accounting and financial mindset in the management of MSME business finances.
Pendampingan Digital Life Skills Menuju Kemandirian Ekonomi Untuk Komunitas Sahabat Hendri Setyawan; Chrisna Suhendi
ABDIKAN: Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Vol. 1 No. 3 (2022): Agustus 2022
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdikan.v1i3.751

Abstract

The Sahabat Community is a supporter of the Dharma Bhakti Muslim Indonesia Foundation in Semarang, which consists of youngster man and women of productive age. They have great potential to become an economically independent generation as well as to become agents of change in their respective regions. Although not yet optimal, the Sahabat Community has initiated initiatives to empower the younger generation through short informal trainings as an effort to increase digital literacy. The FE UNISSULA community service team plans an optimization program for the digital literacy movement by sharpening the purpose of the activity in the form of digital life skills assistance. The program includes activities (i) assistance in the implementation of training to be more systematic with clear achievement targets and appropriate methods; (ii) providing training in the form of basic office applications and digital marketing (by BNSP certified instructors) as fundamental skills that are indispensable for both those who want to be entrepreneurs as well as employees; (iii) providing insight into the challenges and opportunities in the era of the digital revolution; (iv) providing motivation so that participants spread their enthusiasm and skills to other youth groups so that they can become agent of change in society.  
PENDAMPINGAN PEMANFAATAN MARKETPLACE MENUJU KEMANDIRIAN EKONOMI UNTUK RUMAH TAHFIDZ “ISMAIL” Hendri Setyawan; Chrisna Suhendi
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2022): SWARNA: Jurnal Pengabdian Kepada Masyarakat, November 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v1i3.133

Abstract

Pengabdian masyarakat ini memiliki sasaran Rumah Tahfidz “ISMAIL” yang memiliki tujuan mulia yakni mendidik generasi muda agar tidak sekedar menghafalkan Al Quran namun juga memiliki adab dan akhlaq yang mulia. Lembaga Pendidikan tersebut menggratiskan biaya pendidikan namun memiliki permasaalahan dalam keberlanjutan operasional terkait pendanaan. Berdasarkan kajian teoritis alternatif yang dipilih oleh tim pengabdian masyarakat adalah mengoptimalkan upaya penggalangan dana lewat perdagangan dengan memanfaatkan platform marketplace “tokopedia”. Adapun upaya pendampingan dilaksanakan melalui pelatihan singkat disertai tutorial praktis, dan dilanjutkan dengan follow up/evaluasi kegiatan. Diharapkan dari pengabdian masyarakat ini terjawab soulsi permasalahan pendanaan Rumah tahfidz ISMAIL. Selain itu tercipta pula kemandirian ekonomi stakeholder dari Lembaga tersebut, yang juga mengikuti kegiatan pengabdian masyarakat misalnya orang tua/wali murid Rumah tahfidz ISMAIL.
PENDAMPINGAN PEMANFAATAN MARKETPLACE MENUJU KEMANDIRIAN EKONOMI UNTUK RUMAH TAHFIDZ “ISMAIL” Hendri Setyawan; Chrisna Suhendi
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2022): SWARNA: Jurnal Pengabdian Kepada Masyarakat, November 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v1i3.133

Abstract

Pengabdian masyarakat ini memiliki sasaran Rumah Tahfidz “ISMAIL” yang memiliki tujuan mulia yakni mendidik generasi muda agar tidak sekedar menghafalkan Al Quran namun juga memiliki adab dan akhlaq yang mulia. Lembaga Pendidikan tersebut menggratiskan biaya pendidikan namun memiliki permasaalahan dalam keberlanjutan operasional terkait pendanaan. Berdasarkan kajian teoritis alternatif yang dipilih oleh tim pengabdian masyarakat adalah mengoptimalkan upaya penggalangan dana lewat perdagangan dengan memanfaatkan platform marketplace “tokopedia”. Adapun upaya pendampingan dilaksanakan melalui pelatihan singkat disertai tutorial praktis, dan dilanjutkan dengan follow up/evaluasi kegiatan. Diharapkan dari pengabdian masyarakat ini terjawab soulsi permasalahan pendanaan Rumah tahfidz ISMAIL. Selain itu tercipta pula kemandirian ekonomi stakeholder dari Lembaga tersebut, yang juga mengikuti kegiatan pengabdian masyarakat misalnya orang tua/wali murid Rumah tahfidz ISMAIL.
Co-Authors Chrisna Suhendi Chrisna Suhendi Dista Amalia Arifah Wahyu Tri Utami