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All Journal Jurnal Sains dan Teknologi Kimia Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) IJBE (Integrated Journal of Business and Economics) SEIKO : Journal of Management & Business Jurnal Review Pendidikan dan Pengajaran (JRPP) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekuilnomi Jurnal Revenue : Jurnal Ilmiah Akuntansi Bima Abdi: Jurnal Pengabdian Masyarakat Social Sciences Journal Jurnal Ekonomi, Manajemen, Akuntansi
Dedi Haryadi
Pusat Teknologi Bahan Bakar Nuklir - BATAN
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Kajian Pengaruh Pemberian Bionutrien CAF1 dan CAF2 Terhadap Pertumbuhan dan Hasil Panen Tanaman Padi (Oryza sativa L) Hendrawan, Dr.; Sonjaya, Yaya; Haryadi, Dedi
Jurnal Sains dan Teknologi Kimia Vol 4, No 2 (2013): Jurnal Sains dan Teknologi Kimia
Publisher : Program Studi Kimia Jurusan Pendidikan Kimia FPMIPA UPI

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

Abstract

Penelitian ini merupakan pengembangan lebih lanjut dari penelitian sebelumnya mengenai  bionutrien  CAF,  yaitu  pengaruh  penggunaan  bionutrien  CAF1   dan CAF2  terhadap tanaman padi (Oryza sativa L) dengan tujuan untuk menentukan kondisi dosis optimum, meneliti pengaruhnya terhadap pertumbuhan dan hasil panen, serta daya tahan terhadap hama dan penyakit. Bionutrien CAF1  didapat dengan cara ekstraksi menggunakan pelarut basa sedangkan bionutrien CAF2 didapat dengan cara ekstraksi menggunakan pelarut metanol. Bionutrien CAF1 diaplikasikan terhadap tanaman padi dengan variasi dosis 1,5 %; 2,5 %; 5 %; 7,5%; 10 %; dan 15 %, sedangkan untuk bionutrien CAF2 variasi dosis yang digunakan adalah 0,25 %; 0,5 %; 1,5%; 2 %; dan 4 %. Kontrol positif yang digunakan adalah tanaman padi dengan perlakuan petani, termasuk pemberian fungisida serta pestisida pada tanaman, sedangkan blanko yang digunakan adalah tanaman padi yang hanya disiram pelarut saja. Dari penelitian ini diketahui bahwa untuk tanaman padi yang diaplikasikan bionutrien CAF1, hasil panen terbaik dan konstanta  laju  pertumbuhan  tinggi  terbesar ditunjukkan oleh tanaman aplikasi dengan dosis 7,5 % yaitu massa kering padi sebesar 35,490 gram dan konstanta laju pertumbuhan tinggi sebesar 0,1079 hari-1.  Untuk tanaman padi yang diaplikasikan   bionutrien   CAF2,   hasil   panen   terbaik   dan   konstanta   laju pertumbuhan tinggi terbesar ditunjukkan oleh tanaman aplikasi dengan dosis 0,5% yaitu massa kering padi sebesar 27,122 gram dan konstanta laju pertumbuhan tinggi sebesar 0,1109 hari-1. Kontrol positif memiliki massa kering padi sebesar 40,194 gram dan konstanta laju pertumbuhan tinggi sebesar 0,1188 hari-1, sedangkan tanaman blanko memiliki memiliki massa kering padi sebesar 25,631 gram serta konstanta laju pertumbuhan tinggi 0,0992 hari-1.Kata kunci: Bionutrien, CAF1, CAF2, Ekstraksi, Padi
Implementation of Village Apparatus Financial Accounting Applications: Challenges and Opportunities Temalagi, Selva; Silooy, Marissa; Isnawati, Isnawati; Pattinaja, Elna M.; Haryadi, Dedi
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.4409

Abstract

This article discusses the application of village apparatus financial accounting in terms of challenges and opportunities to improve the quality of work of village officials, especially in village financial management. To sharpen the discussion of the theme of this study, the authors have obtained some kinds of literature in the form of study findings that have been published in various accounting journals, both nationally and internationally. This study prioritizes secondary data in the form of study evidence that we examine in-depth involving data coding, data analysis, data interpretation, and concluding to obtain high validity and accountability answers. Based on the results of the data exposure and accompanied by an in-depth discussion, we finally found that there are still many villages apparatus that do not have HR tools that have the ability in financial governance, especially the use of technology applications for finance. This is the challenge that the application is straightforward easy to apply. However, village officials have their opposition, and they do not understand financial governance by integrating with accounting applications commonly used in various public financial management. Hopefully, these findings are helpful and give new hope in future studies.
The Role Of School Anti-Drug Peer Groups In Raising Awareness About Drug Dangers At SMAN 4 Of Bengkulu City Haryadi, Dedi; Narti , Sri; Maryaningsih, Maryaningsih
Social Sciences Journal Vol. 1 No. 2 (2024): Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/sosj.v1i2.465

Abstract

This research aims to find out the role of School Anti-Drug Peer Groups in socializing the dangers of drugs in the school environment at SMAN 4 Bengkulu City. The theory used in this research is Jeager's (1997) Socialization theory. In this theory there are 2 types of socialization. Among them are Repressive Socialization and Participatory Socialization. This study used qualitative research methods. In this study there were 8 informants who were determined based on purposive sampling techniques. The research results show that the role of SANS peers at SMAN 4 of Bengkulu City in participatory socialization is very significant, especially in disseminating information about the dangers of drugs at SMAN 4 of Bengkulu City. SANS members, as students' peers, use a personal and relevant approach to convey messages about the dangers of drugs. They not only provide information, but also actively engage students in activities such as group discussions, role plays, and interactive presentations. Thus, the role of SANS (peers) can be categorized as running optimally in socializing the dangers of drugs at SMAN 4 of Bengkulu City. SANS (peers) provides opportunities for students to learn, contribute, and feel the direct impact of anti-drug socialization, thereby helping to increase students' awareness and understanding of the risks of drug abuse. This is also fully supported by SMAN 4 of Bengkulu City, as can be seen from the collaboration between the Principal, staff and SANS administrators, the school has developed clear Standard Operating Procedures (SOP) in enforcing drug regulations.
THE INFLUENCE OF DEBT COVENANT, PROFITABILITY, BONUS PLAN, AND EXCHANGE RATE ON TAX AVOIDANCE WITH TRANSFER PRICING AS AN INTERVENING VARIABLE IN RAW GOODS SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE Apriyanto, Vito; Leon, Hengky; Haryadi, Dedi
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.393

Abstract

In companies operating in the Raw Goods Sector that are publicly traded on the Indonesian Stock Exchange, the objective of this research is to determine how debt covenants, profitability, bonus plans, and exchange rates influence transfer pricing. Furthermore, the study seeks to ascertain the impact of transfer pricing, equity markets, debt covenants, profitability, and compensation schemes on tax evasion within the Raw Materials Sector of Indonesian Stock Exchange-listed companies. The research methodology employed in this study is associative research. The subject of investigation is the raw materials industry on the Indonesia Stock Exchange throughout the period from 2018 to 2022. The population for this study consists of 96 companies registered on the Indonesia Stock Exchange in the primary consumer products industry, spanning from 2018 to 2022. The research employed a purposive sampling strategy. This research consisted of a sample size of 23 firms. The data analysis technique is facilitated by the utilization of a specific tool, namely Statistical Product and Service Solution (SPSS) version 26. The research findings indicate that the variables of debt covenant, bonus plan, exchange rate, and transfer pricing do not have any impact on tax avoidance. However, profitability is found to have a negative influence on tax avoidance. Debt covenant, profitability, bonus plan, and exchange rate do not impact transfer price. In addition, transfer pricing is unable to reconcile debt covenants, profitability, compensation schemes, and the impact of exchange rates on tax evasion.. Indonesia as a country that has many companies that have been successful at the national and international levels can increase sources of state revenue. As the company's profit rises, the corresponding tax payment also grows. This forms the basis for companies to employ tax evasion tactics in order to reduce their tax obligations. This study investigates the factors that influence tax evasion
ANALISIS PENGARUH BEBAN PAJAK, PROFITABILITAS, MEKANISME BONUS DAN EXCHANGE RATE TERHADAP TRANSFER PRICING PADA PERUSAHAAN SEKTOR BARANG BAKU DI BURSA EFEK INDONESIA Denny, Denny; Haryadi, Dedi; Suanti, Suanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.395

Abstract

Transfer pricing is the practice used by multinational companies to determine prices in transactions between subsidiaries, divisions, or related entities in different countries. The primary purpose of transfer pricing is to determine fair and reasonable prices for goods, services, or intellectual property rights traded between different entities that are within one company but operate in different countries or tax jurisdictions. The purpose of this study is to identify the effect of tax burden, profitability, bonus mechanism and exchange rate on transfer pricing in raw goods sector companies listed on the Indonesia Stock Exchange. The analytical tool used in the study was to use the Statistical Product and Service Solution (SPSS) program version 26. The sampling method is purposive sampling where there are 160 observational data. The results showed that tax burden, profitability, bonus mechanism and exchange rate have a positive effect on transfer pricing
FAKTOR YANG TERLIBAT DIDALAM OPINI AUDIT GOING CONCERN PADA PERUSAHAAN SEKTOR PROPERTY DI BURSA EFEK INDONESIA Haryadi, Dedi; Apriyanto, Vito
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 1 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v12i1.8821

Abstract

Going concern opinion as an audit opinion explains the auditor's doubts about the company's performance to operate in the future. Providing audit opinion and explaining the company's condition has a major impact on investment decisions so that auditor independence, integrity and objectivity are required according to professional ethics. This study was conducted with the aim of identifying the effect of prior opinion, opinion shopping, cash flow ratio, and company growth on going concern audit opinion acceptance in property sector companies listed on the Indonesia Stock Exchange. The method used is logistic regression analysis supported by using IBM Statictical Product and Service Solution (SPSS) Version 26 software as a calculation tool. The test results concluded that the study found that prior opinion has a positive influence on going concern audit opinion acceptance while opinion shopping, cash flow ratio and company growth are unable to influence going concern audit opinion acceptance. Taking into account these limitations, it is recommended for future research that researchers consider using different independent variables, measuring variables with alternative ratios, and exploring different company sectors. Furthermore, to improve the accuracy of the research results, it is recommended to increase the number of data samples by adding research years.
Peran Direktur Wanita Dalam Pelaporan Keuangan Konservatif Haryadi, Dedi; Leon, Hengky; Ricky, Ricky
SEIKO : Journal of Management & Business Vol 6, No 2.1 (2023)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.5607

Abstract

Penelitian ini dilakukan untuk menguji pengaruh interaksi keberadaan wanita dalam jajaran direksi dengan capital intensity dan growth opportunity terhadap accounting conservatism pada perusahaan sektor transportasi. Populasi pada penelitian ini berjumlah 30 perusahaan di Bursa Efek Indonesia dan 15 emiten yang menjadi sampel penelitian dengan metode purposive sampling. Bentuk penelitian ini menggunakan uji asosiatif. Teknik analisis data menggunakan analisis moderated regression analysis. Hasil penelitian diolah dengan bantuan Eviews dan menunjukkan bahwa capital intensity dan growth opportunity berpengaruh positif terhadap accounting conservatism tetapi keberadaan wanita dalam jajaran direksi tidak mampu memperkuat hubungan antara capital intensity dan growth opportunity terhadap accounting conservatism. Kata Kunci: Accounting Conservatism, Capital Intensity, Dewan Direksi Wanita, Growth Opportunity
Kaidah Penggunaan Kode Transaksi Faktur Pajak Tahun 2025 Leon, Hengky; Haryadi, Dedi; Ricky, Ricky
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.7768

Abstract

Salah satu kewajiban perpajakan yang harus dipenuhi wajib pajak yakni kewajiban untuk memungut PPN jika wajib pajak telah dikukuhkan sebagai Pengusaha Kena Pajak (PKP). Pada tahun 2025, tarif efektif Pajak Pertambahan Nilai (PPN) yang direncanakan akan naik dari 11 persen menjadi 12 persen telah dibatalkan pemerintah dengan cara mengubah dasar pengenaan pajaknya dimana untuk barang non barang mewah dihitung dengan DPP 11/12 dan tarif pajak tetap 12 persen sehingga tarif pajak efektif tetap 11 persen. Kenaikan PPN hanya berlaku untuk barang mewah dan BKP serta JKP tertentu yang telah menggunakan DPP nilai lain ataupun PPN besaran tertentu sebelum pemberlakuan PMK 131/2024. Hasil kajian ini memaparkan cara penyusunan faktur pajak dengan cara yang kompherensif karena dengan membandingkan cara penyusunan faktur pajak tahun 2025 dengan tahun sebelumnya sehingga memberikan pemahaman yang utuh bagi pembaca. Penulis juga menjabarkan urutan prioritas penggunaan kode transaksi faktur pajak dari 01 sampai 09 sehingga pembaca dapat menentukan kode transaksi faktur pajak dengan benar. Penulis juga memberikan saran kepada wajib pajak untuk memperhatikan pengisian faktur pajak dengan benar sehingga dapat terhindar dari sanksi perpajakan.
Stock Underpricing Phenomenon and Influencing Factors Haryadi, Dedi; Apriyanto, Vito
Integrated Journal of Business and Economics (IJBE) Vol 9, No 3 (2025): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v9i3.1179

Abstract

The excessive discrepancy between the main market's both the secondary market's share price and share price is known as underpricing. This research seeks to ascertain how debt affects covenant, business size, and industry type on the undervaluation of stocks of businesses that are listed on the Indonesia Stock Exchange. The author employs a quantitative research approach and an associative technique. The data was collected using the documentation approach. The study object consists of companies that list from 2019 to 2022 on the Indonesian Stock Exchange. The sample strategy employed was non-probability purposive sampling. In all, 190 companies met the sample's standards. According to the investigation's findings, the kind of industry has a positive impact on stock underpricing. However, for businesses that conduct IPOs on the Indonesian Stock Exchange, it seems that stock underpricing is unaffected by the company's size or debt-to-equity ratio. This finding emphasizes the importance of considering investment decision-making strategies based on a deep understanding of industry factors rather than relying solely on firm size or financial structure.
Peranan Profitabilitas Sebagai Mediasi Dalam Mengukur Ukuran Perusahaan Dan Rasio Pertumbuhan Terhadap Nilai Perusahaan Transportasi Dan Logistik Di Bursa Efek Indonesia Haryadi, Dedi; Leon, Hengky; Ricky
Jurnal Ekuilnomi Vol. 6 No. 2 (2024): Ekuilnomi Vol 6(2) Mei 2024
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/kns39q56

Abstract

Nilai suatu perusahaan mencerminkan posisi perusahaan tersebut sejak awal pendiriannya danmenggambarkan tingkat kepercayaan masyarakat terhadap perusahaan setelah melakukan berbagai operasi.Penelitian ini bertujuan mempelajari bagaimana profitabilitas mempengaruhi nilai perusahaan sebagai mediator antara rasio aktivitas dan tingkat pertumbuhan. Data sampel dikumpulkan menggunakan metode analisis jalur dan melibatkan 15 perusahaan di sektor transportasi dan logistik. Menurut hasil penelitian, peran mediasi profitabilitas tidak signifikandalam menghubungkan aktivitas dan tingkat pertumbuhan dengan nilai perusahaan. Penemuan ini mungkin disebabkan oleh pemilihan subjek penelitian yang terdiri dari maskapai penerbangan yang mengalami kerugian besar secara berkelanjutan
Co-Authors Anripa, Nuralfin Apriyanto, Vito Ayke Nuraliati Chrisnawati, Giatika Denny Denny Dr. Hendrawan Febrian, Wenny Desty Haryanto, Abel Hengky Leon Hernat, Okevanrianus Putra Irdiana, Sukma Isnawati Isnawati Marissa Silooy Maryaningsih, Maryaningsih Narti , Sri Pattinaja, Elna M. Redjeki, Finny Rezki Novianti Ricky Ricky Ricky Rosidin Rosidin Suanti, Suanti Sudarmanto, Eko Temalagi, Selva Yaya Sonjaya