Article Per Year (5 Year)
p-Index From 2021 - 2026
5.557
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Indonesian Journal of Cultural and Community Development Indonesian Journal of Law and Economics Review Indonesian Journal of Innovation Studies Indonesian Journal of Public Policy Review Journal of Islamic and Muhammadiyah Studies Innovative Technologica: Methodical Research Journal Intelektualitas Academia Open
Herman Ernandi
Universitas Muhammadiyah Sidoarjo
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search
Journal : Academia Open

 1   2 
The Effect of Deferred Tax Expenses, Profitability and Leverage on Earnings Management: Pengaruh Beban Pajak Tangguhan, Profitabilitas dan Leverage terhadap Manajemen Laba Rita Sriwahyuni; Herman Ernandi
Academia Open Vol. 3 (2020): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.3.2020.1318

Abstract

This research uses quantitative research methods. The data source obtained is secondary data obtained from the Indonesia Stock Exchange (BEI). The data will be analyzed using the classical assumption test method, the goodnes of fit model test and multiple linear regression. The independent variables in this study are dependent tax expense, profitability and leverage. The dependent variable in this study is earnings management.Based on the data analysis conducted, it is concluded that deferred tax expense and profitability have no effect on earnings management. This means that earnings management cannot be measured by the variable deferred tax expense and profitability. However, the leverage variable has an effect on earnings management. This means that the leverage of a company can be used as a guide in determining earnings management
Analysis of the Difference Between Stock Performance Before and After the Announcement of Right Issues in Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015 and 2018 Periods: Analisis Perbedaan Antara Kinerja Saham Sebelum Dan Sesudah Pengumuman Right Issue Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015 Dan 2018 Mey Regitasari; Herman Ernandi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1662

Abstract

This study aims to determine the analysis of differences between stock performance before and after the announcement of the right issue in companies listed on the Indonesia Stock Exchange (IDX) for the 2015 and 2018 periods. The sampling method used is the purposive sampling method. The number of companies that were sampled in this study were 10 companies listed on the IDX in the period 2015 and 2018. The data used is secondary data. The data analysis method used in this study is SPSS 23. The results of this study indicate that there is a difference between stock prices before and after the 2015 rights issue. There is a difference between stock prices before and after the 2018 rights issue. There is a difference between stock performance before and after the rights issue. after the right issue period 2015. There is a difference between the performance of the shares before and after the rights issue period 2018.
The Effect of Profitability, Corporate Governance, Corporate Social Responsibility and Company Size on Tax Avoidance: Pengaruh Profitabilitas,Corporate Governance,Corporate Social Resposibility dan Ukuran Perusahaan Terhadap Tax Avoidance Eva Fransisca Diah Trisnawati; Herman Ernandi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1792

Abstract

Tax Avoidance is a strategy undertaken by every company in tax avoidance that can be measured using the cas effective tax rate (CETR). The purpose of this study was to determine the effect of Profitability, Corporate Governance, Corporate Social Responsibility, and company size on Tax Avoidance. In this study, the population used is property companies listed on the Indonesia Stock Exchange for the period 2016 to 2018. The method of determining the sample in this study uses the purposive sampling method so that a total sample of 27 property companies is obtained. The data in this study were analyzed to examine the effect of each variable on tax avoidance using multiple linear regression analysis and simultaneously on tax avoidance. Empirical evidence shows that the results of the analysis of firm size have no significant effect on tax avoidance. As for Profitability, Corporate Governance, Corporate Social Responsibility have an influence on tax avoidance. The benefit of this research is to add to the literature related to Tax Avoidance issues and to support previous research. Keywords: Tax Avoidance, Profitability, Corporate Governance, Corporate Social Responsibility and Company Size.
The Influence of Understanding Accounting Information Systems, Leadership Style, Employee Motivation, and Work Discipline in Employees Performance KC BRI Sidoarjo : Pengaruh Pemahaman Sistem Informasi Akuntansi, Gaya Kepemimpinan, Motivasi Pegawai, Dan Disiplin Kerja Terhadap Performance Pegawai Pada KC BRI Sidoarjo Shafrino Wahyu; Herman Ernandi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1932

Abstract

This research aims to know the influence of understanding Accounting Information Systems, Leadership Style, Employees Motivation, and Work Discipline in Employees Performance at KC BRI Sidoarjo. The instrument is in the form of google forms to get research data. This research data collection is validity test and reliability test. The hypothesis is that there is an the influence of understanding accounting information systems, leadership style, employees motivation, and work discipline in employees performance. The analytical tool used to test the hypothesis is SPSS version 18. The test results based on the validity test show that all questions on Google Forms are declared valid. While the test results based on the reliability test of all variables, the value of cronbach's alpha > 0,6 means that it is declared reliable and for the results of the Hypothesis Test in the form of T-Statistic and R-Square, it states that there is an influence between understanding accounting information systems, leadership style, employees motivation, and work discipline in employees performance. This is shown from the results of tcount for the variable understanding of the accounting information system (X1) of 2.113, the variable of leadership style (X2) of 2.101, the variable of employees motivation (X3) of 2.114, and the variable of work discipline (X4) of 2.189.
The Effect of Tax Knowledge, Quality of Fiscal Service, and Implementation of Taxpayer E-Filling on Taxpayer Compliance: Pengaruh Pengetahuan Perpajakan, Kualitas Pelayanan Fiskus, Dan Penerapan E-Filling Wajib Pajak Terhadap Kepatuhan Wajib Pajak Zia Vawzia Lazul Varis; Herman Ernandi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2000

Abstract

Tax compliance is an attitude of submission or obedience in which the taxpayer fulfills all obligations and exercises rights in taxation. This study aims to examine what are the factors that influence taxpayer compliance by using the variables of tax knowledge, quality of tax service, and the application of taxpayer e-filing. Collecting data in this study using a questionnaire. The regression model used in this study is a multiple linear regression model with the help of the SPSS program. The research sample was selected using a simple random sampling method as many as 50 taxpayers. The results showed that only the tax knowledge factor and the quality of tax service quality had a positive and significant effect on taxpayer compliance, while the e-filling implementation factor had a negative and insignificant effect on taxpayer compliance.
Effectiveness of Tax Sanctions and Examination of Taxpayers On Taxpayer Compliance With Quality of Service as Moderating Variable : Efektivitas Sanksi Pajak dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai variabel Moderasi Ayu Windasari; Herman Ernandi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2129

Abstract

This study aims to determine the effectiveness of tax sanctions and taxpayer audits on taxpayer compliance with service quality as a moderating variable. The analytical tool used is tabulating the questionnaire, collecting data in the form of validity testing and reliability testing. The hypothesis in this study is that there is an effect of tax sanctions and tax audits on taxpayer compliance with service quality as a moderating variable. Testing this hypothesis using the SmartPLS analysis tool. The results obtained based on the validity test showed that all statements on the questionnaire were declared valid. To test the reliability test of all variables obtained from Composite Realibility or Cronbach's Alpha value is declared realible. And for hypothesis testing based on R-Square and T-statistics, it shows that not all hypotheses are accepted. The result of the hypothesis states that Tax Audit has an effect on taxpayer compliance. And there is no effect between tax sanctions on taxpayer compliance, tax sanctions on taxpayer compliance moderated by service quality, and tax audits moderated by service quality.
The Effect Of Return On Asset, Company Age, And Sales Growth On Tax Avoidance With Company Size As A Moderating Variable : Pengaruh Return On Asset, Umur Perusahaan, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderating Laili Faradia; Herman Ernandi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2174

Abstract

This study aims to determine the effect of Return On Assets,Company Age and Sales Growth on Tax Avoidance with Company Size as Moderating Variables.This study used quantitative research methods.In this case the object of research is a manufacturing company in the consumer goods industry sector which is listed on the Indonesia Stock Exchange during 2017-2019 using the purposive sampling method.Samples collected in this study comes from secondary data obtained through the documentation technique as much as 25 companies with total sample as many as 75 sample companies.Analysis technique data used that includes the outer model, inner model and path analysis with Smart PLS 3.2.8 for windows program.The results of this study are that Return On Assets and Sales Growth has no significant effect on the implementation of Tax Avoidance which is moderated by Companey Size and Company Age has a positive and significant effect on the implementation of Tax Avoidance and is moderated by Companey Size Keywords–Return On Asset;Firm Age;Sales Growth;Firm Size;Tax Avoidance Abstrak.Penelitian ini bertujuan untuk mengetahui pengaruh Return On Asset, Umur Perusahaan, dan Pertumbuhan Penjualan Terhadap Tax Avoidance dengan Ukuran Perusahaan Sebagai Variabel Moderating.Pada penelitian ini menggunakan metode penelitian kuantitatif.Dalam hal ini yang menjadi obyek penelitian adalah perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di Bursa Efek Indonesia selama tahun 2017–2019 dengan menggunakan metode purposive sampling.Sampel yang digunakan dalam peneltian ini sebanyak 25 perusahaan dengan jumlah keseluruhan 75 sampel.Teknik analisis menggunakan data yang meliputi outer model, inner model dan analisis jalur dengan program Smart PLS 3.2.8 for windows.Hasil penelitian ini adalah Return On Assets dan Pertumbuhan Penjualan tidak berpengaruh secara signifikan terhadap penerapan Tax Avoidance yang dimoderasi oleh Ukuran Perusahaan dan Umur Perusahaan memiliki pengaruh positif dan signifikan terhadap penerapan Tax Avoidance dan dimoderasi oleh Ukuran Perusahaan. Kata kunci–Return On Asset;Ukuran Perusahaan;Pertumbuhan Penjualan;Ukuran Perusahaan;Tax Avoidance
Effect of Sales Growth, Profitability and Company Size on Tax Avoidance with Institutional Ownership as Moderating Variable: Pengaruh Sales Growth, Profitabilitas dan Ukuran Perusahaan Terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Moderating Putri Puji Utami; Herman Ernandi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2285

Abstract

This study aims to examine the effect of sales growth, profitability, and firm size on tax avoidance with institutional ownership as a moderating variable. This study consists of three independent variables, namely sales growth (X1), profitability (X2), and firm size (X3) with the dependent variable being tax avoidance (Y), and the moderating variable, namely institutional ownership (Z). This study uses 20 samples of manufacturing companies in the consumer goods sector during 2017-2019 using the purposive sampling method with data obtained from the annual reports of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. The data analysis technique used multiple linear analysis on the SPSS 18 application and moderated regression analysis (MRA). The results of this study are sales growth moderated by institutional ownership has no significant effect on tax avoidance, profitability moderated by institutional ownership has no significant effect on tax avoidance and firm size moderated by institutional ownership has a significant effect on tax avoidance.
The Influence of Financial Literacy, Life Style, Social Class, and Online Shopping Fashion on Consumptive Behavior: Pengaruh Financial Literacy, Life Style, Social Class, dan Online Shopping Fashion Terhadap Perilaku Konsumtif Megawati Cucu Sumantri; Herman Ernandi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2509

Abstract

This research purpose to know the influence of financial literacy, life style, social class, and online shopping fashion on consumptive behavior at the advocate office of A.F KAPLALE & ASSOCIATES SIDOARJO. The instrument used was a questionnaire to obtain research data. This research uses validity test and reliability test. The hypothesis is that there is an the influence of financial literacy, life style, social class, and online shopping fashion on consumptive behavior. The analytical tool used to test the hypothesis is SPSS version 18. The test results based on the validity test show that all the questions on the questionnaire are valid. While the test results using the reliability test of all variables have a Cronbach's alpha value > 0.6 which means that it is reliable. The results of hypothesis testing in the form of T-Statistic and R-Square state that there is a positive influence between financial literacy, life style, and social class on consumptive behavior, while online shopping fashion has a negative effect. This is shown from the results of tcount for the Financial Literacy variable (X1) of 2.070, the Life Style variable (X2) of 2.214, the Social Class variable (X3) 2.406 and the Online Shopping Fashion variable (X4) of -2.223
Evaluation of the Implementation of Tax Planning as an Effort to Minimize the Tax Burden in the Context of Tax Management: Evaluasi Penerapan Tax Planning Sebagai Upaya Meminimalkan Beban Pajak dalam Rangka Manajemen Pajak Ida Agustin; Herman Ernandi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2543

Abstract

This study aims to analyze the evaluation of the implementation of tax planning as an effort to minimize the tax burden in the context of tax management at Pt Supreme Surabaya Motor Service. The sampling method used is qualitative research and is included in descriptive analysis research. research location at PT Supreme Surabaya Motor Service. The data collection that was carried out were interviews, documentation, and observations. Test the validity of the data carried out in this study by using the Triangulation Test. Activities in data analysis in this study are data collection, data reduction, data display, and conclusion drawing/verification. The results of this study indicate that based on the results of the study it can be seen that the tax planning strategy that has been applied by PT. Supreme Surabaya Motor Service with positive and negative corrections to accounts that are not recognized by tax either as income or as an expense resulted in reduced taxable income and the decrease in income caused income tax payable to also decrease. The results of research on optimizing tax planning conducted by PT. Supreme Surabaya Motor Service in terms of taxation can generate tax savings of Rp. 4,561,625,168 and the profit obtained by the company after deducting income tax is Rp. 62,671,215,713.
Co-Authors Amalia Rosida Aminin Kun Arifah Ayu Windasari Ayu, Yullinda Novita A’mal Bariq Imamuddin Eva Fransisca Diah Trisnawati Evinka Wijayanti Febriana Wulandari Firdaus Rizal Afandi Fitri Alfia Anggraini Fitria Risky Fityan Noor Izzah Haryadi, Hesty Ida Agustin Ika Ayu Damayanti Islami Safaati Laili Faradia lindah cahyani Megawati Cucu Sumantri Melinda Rofiatul Adhaniyah Mey Regitasari Muflikhatul Asrofiyah Putri Puji Utami Rita Sriwahyuni Shafrino Wahyu Syaidah Rohmatul Ummah Wahyu Al Akbar Yessy Rusilawaty Yuhan Rachamawati , Dwi Anggita Zia Vawzia Lazul Varis