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All Journal AKUNTABILITAS JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING

Hendra Gunawan

Politeknik Negeri Batam

Author-ID : 2585352

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 18 Documents Claim Missing Document

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Articles

Title

The Six Sigma Approach for the Development of Accounting Information System Performance Hendra Gunawan; Himmatun Karimah
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The study investigates six sigma approach in manufacturing companies to prove its influence on the development of accounting information systems performance. Total of 80 respondent data from processed questionnaire consist of low management (64%), middle management (38%) and top management (7%). Statistically significant were found for application six sigma and development of accounting information systems performance. The result shows six sigma has significant effect to accounting information system performance. The findings show that companies implement six sigma at high altitudes. Six sigma has criteria such as support and commitment from top management, organizational culture, customer focus, and training. Criteria for support and commitment from top management and organizational culture are not proven to significantly influence the development of accounting information system performance.

The Relationship between Gender and Tax Payments Hendra Gunawan; Melisa Melisa
Journal of Applied Accounting and Taxation Vol 2 No 2 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Paying taxes is one deduction from earnings in a company, a few companies are working to find a way to minimize tax payments but still within reasonable limits and do not violate the rules of law that have been defined. This study aims to determine the effect of gender on tax payments using control variables ROA, size, and leverage. Measurement gender is using dummy variables. Dependent measurements are measured using the tax payments CETR. The population used in this study is all companies except for the construction sector and the financial sector. The sample was selected using purposive sampling and data obtained as many as 237 companies. The results showed that gender had no effect on the payment of taxes, while the ROA and size control variables showed a significant result which means the ROA and size affect the payment of taxes. Leverage control variables showed significant results, which means leverage does not affect the payment of taxes in a company.

How Intellectual Capital Effects Firm’s Financial Performance Hendra Gunawan; Widya Ramadhani
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This study examined the effect of intellectual capital on the financial performance of the company. Independent variables consisted of structural capital efficiency (SCE), human capital efficiency (HCE), capital employed efficiency (CEE) control variables used in this research are the size and leverage. The population of this study are non-financial companies listed on the Indonesian Stock Exchange (BEI) 2014. Samples were selected using purposive sampling method and obtained 232 companies. This study using simple regression analysis and descriptive statistics for the analysis of the data processed by SPSS 22. Results showed that HCE has negative effect on the financial performance, SCE has significant positive effect on financial performance, and CEE has significant positive effect on financial performance. The limitation in the study is sample that are used only limited to the non-financial sector companies listed on the Indonesia Stock Exchange 2014. Future studies are expected to use other measurements to measure intellectual capital and value of the company, and further research is also expected to increase the research data and select other industrial sectors.

Penyusunan Sistem Akuntansi Aliston Buana Wisata Batam Hendra Gunawan; Eka Ayu Agustina Sari
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1302960

The research was conducted at PT Aliston Buana Batam Tour which is engaged in tourism services. This research raises the topic of Accounting System Formulation at PT Aliston Buana Wisata Batam. The purpose of this study to find out how the accounting system in PT Aliston Buana Wisata Batam. Data collection techniques used is descriptive analysis with data collection techniques through interviews. This research provides guidance in making the recording of each transaction until the making of financial statements for PT Aliston Buana Wisata Batam can apply accounting records in every transaction and assist the accounting process.

The Effect of Capital Structure on Company's Performance Hendra Gunawan; Septi Riska Daulay
Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1306854

The research determine the effect of capital structure on company performance. The population in this study is the Indonesian Stock Exchange listed company. The final sample was obtained 756 companies over three years. The sample was selected using purposive sampling technique with some criteria. The independent variable measured of capital structure with long term debt and short term debt and dependent variable measured of company performance with ROA and ROE. Research hypotheses were tested by multiple linear regression analysis. Based on test results, it was found that the long term debt and short term debt has a significant to company performance. The limitations of this research was only three years the company's data, does not include other variables that have a significant effect the dependent variable.

Perceived Risk on Consumer Online Shopping Behaviour Endah Setya Octaviani; Hendra Gunawan
Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This study aims to determine the effect of perveived risk on consumer online shopping behavior of fashion product. The significant difference presented are the product category, using the category of fashion product as the most demand category by consumers. Samples used are students in the field of accounting at universities. The result of this research are there is negative influence of perception of product risk to customer satisfaction and re-purchased intention. The perveived cost risk has no negative effect on satisfaction and re-purchased intention. Perception of individual risk do not have a negative effect on customer satisfaction and re-purchased intention.

Implikasi Penerapan Sistem Manajemen Mutu terhadap Kinerja Karyawan dan Budaya Organisasi Rizki Ismaini; Hendra Gunawan
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem manajemen mutu ISO 9001 terhadap kinerja karyawan dan budaya organisasi dengan objek perusahaan manufaktur sejumlah 157 perusahaan. Penelitian ini menggunakan metode kuesioner sebagai alat pengumpul data utama yang disebar kepada karyawan level menengah sebanyak 400 responden yang dipilih secara acak. Hasil penelitian ini menunjukkan bahwa ada pengaruh signifikan dari sistem manajemen mutu ISO 9001 terhadap budaya organisasi dan kinerja karyawan tidak dipengaruhi secara signifikan oleh sistem manajemen mutu ISO 9001, namun demikian penelitian ini sulit mendapat dukungan dari pihak perusahaan, sehingga peneliti selanjutnya agar lebih menyakinkan perusahaan untuk dapat bekerja sama.

Compensation, Competence, Organizational Commitment and Its Effect on Employee Performance: Job Satisfaction as Interverning Milwan Akbar Gunawan; Hendra Gunawan
Journal of Applied Accounting and Taxation Vol 4 No 2 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This study aims investigate the influence of job satisfaction, compensation, performance on employee performance. How the effect of competence on job satisfaction and how the compensation effect on job satisfaction. Respondents in this study were 180 employees who have high levels of management level low, middle and top management in the telecommunications services company. Research analysis techniques using SEM analysis. The study found that the competence of positive and significant impact directly on job satisfaction; competence significant impact on the performance of employees through job satisfaction; compensation positive and significant effect on employee performance; compensation positive and significant effect on employee performance with going through job satisfaction; job satisfaction significant positive effect on employee performance; organizational commitment insignificant impact on the performance of the employees.

Co-Authors Atiqotun Nisa Eka Ayu Agustina Sari Endah Setya Octaviani Fardhilla Muhajjir Himmatun Karimah Kartika Ayuningtiyas Leny Fitri Yulandari Melisa Melisa Milwan Akbar Gunawan Rani Yessi Sinaga Rica Tartila Rizki Ismaini Ruby Ketsiama Meijer P Septi Riska Daulay Serlyna Serlyna Sucinia Silfina Widya Ramadhani Yani Rahmawati Yuli Afrina

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