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Rancang Bangun Aplikasi Administrasi Kepegawaian Pada PT Perkebunan Nusantara XII (Persero) Surabaya Hendrawan, Agus; Sudarmaningtyas, Pantjawati; Suhandiah, Sri
Jurnal Sistem Informasi dan Komputerisasi Akuntansi (JSIKA) Vol 5, No 11 (2016)
Publisher : Jurnal Sistem Informasi dan Komputerisasi Akuntansi (JSIKA)

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

PT Perkebunan Nusantara is government enterprise that entirely owned by republic of Indonesia. Employee data registration process need employee curriculum vitae and wages classification of each employee to complete the process. The problem that occurs because of rank difference between the director offices, regional offices and gardens. For example, employee a working in gardens and their rank is IIIB/2, then the director office promote the employee into IIIB/3 rank. The promotion approval will be send to the gardens employee a currently working, however the approval still yet to arrive, this causing the employee data obsolete. The director office will only pay the salaries according to the employee data, however because of obsolete data, the director office pay the wrong amount of salaries for employee A. This also cause gardens side and regional office side didn`t know the number of employee that entering their retirement age and the number of retired employee. Based upon the problem PTPN XII currently faced, application that capable to manage employee data in real time and integrated are greatly needed. This application can produce information that ease regional office and gardens to know the number of employee that entering their retirement age and retired employee.

Rancang Bangun Aplikasi Administrasi Kepegawaian Pada PT Perkebunan Nusantara XII (Persero) Surabaya Hendrawan, Agus; Sudarmaningtyas, Pantjawati; Suhandiah, Sri
Jurnal Sistem Informasi dan Komputerisasi Akuntansi (JSIKA) Vol 5, No 11 (2016)
Publisher : Jurnal Sistem Informasi Universitas Dinamika (JSIKA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.944 KB)

PT Perkebunan Nusantara is government enterprise that entirely owned by republic of Indonesia. Employee data registration process need employee curriculum vitae and wages classification of each employee to complete the process. The problem that occurs because of rank difference between the director offices, regional offices and gardens. For example, employee a working in gardens and their rank is IIIB/2, then the director office promote the employee into IIIB/3 rank. The promotion approval will be send to the gardens employee a currently working, however the approval still yet to arrive, this causing the employee data obsolete. The director office will only pay the salaries according to the employee data, however because of obsolete data, the director office pay the wrong amount of salaries for employee A. This also cause gardens side and regional office side didn`t know the number of employee that entering their retirement age and the number of retired employee. Based upon the problem PTPN XII currently faced, application that capable to manage employee data in real time and integrated are greatly needed. This application can produce information that ease regional office and gardens to know the number of employee that entering their retirement age and retired employee.

Pembuatan Strategic Dashboard untuk Mengidentifikasi dan Mengukur Potensi Tingkat Kesehatan Lembaga Keuangan Syariah Baitul Mal Wat Tamwil (BMT) dengan Metode PEARLS Studi Kasus APEX Jeanny Mareta Daud; Agus Hendrawan; Retno Auli
Jurnal Teknik ITS Vol 1, No 1 (2012)
Publisher : Direktorat Riset dan Pengabdian Masyarakat (DRPM), ITS

BMT (Baitul Mal Wat Tamwil) tidak diakui sebagai non-bank lembaga keuangan, pada prinsipnya, lembaga BMT harus berfungsi sebagai lembaga intermediasi yang mengelola dana dari, untuk dan oleh masyarakat. BMT mencakup konsep pembiayaan kredit keuangan, jasa, asuransi simpananserta bagi masyarakat miskin dalam kegiatan ekonomi dan Pemerintah subsisten. Idealnya dengan mengintegrasikan konsep fungsi sosial, fungsi bisnis dalam satu wadah telah didirikan lembaga-lembaga penegakan hukum di lembaga-lembaga keuangan mikro syariah. APEX adalah lapis kedua (kedua lembaga tier) atau organisasi yang mendistribusikan dana (baik dari hibah, pinjaman atau jaminan) yang berperan untuk melayani anggota melalui sistem Informasi dan Komunikasi (TIK) yang terintegrasi dalam lingkup nasional. APEX menjadi permukiman dan badan hukum akan mengetahui dan menganalisis kesehatan setiap anggota BMT. Pada dasarnya kesehatan penilaian diciptakan oleh World Council of serikat kredit (WOCCU) adalah Mutiara (Perlindungan, Efektif, Aset, Tingkat pengembalian dan biaya, Likuiditas dan Tanda pertumbuhan). Hasil telah dilakukan dengan pembuatan aplikasi PEARLS dan pembuatan Dashboard PEARLS memudahkan pihak Executive untuk mengidentifikasi dan mengukur potensi tingkat kesehatan LKMS BMT secara strategis dan efektif dengan menggunkanan metode PEARLS.

Rancang Bangun Aplikasi Administrasi Kepegawaian Pada PT Perkebunan Nusantara XII (Persero) Surabaya Agus Hendrawan; Pantjawati Sudarmaningtyas; Sri Suhandiah
Jurnal Sistem Informasi dan Komputerisasi Akuntansi (JSIKA) Vol 5, No 11 (2016)
Publisher : Jurnal Sistem Informasi Universitas Dinamika

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

PT Perkebunan Nusantara is government enterprise that entirely owned by republic of Indonesia. Employee data registration process need employee curriculum vitae and wages classification of each employee to complete the process. The problem that occurs because of rank difference between the director offices, regional offices and gardens. For example, employee a working in gardens and their rank is IIIB/2, then the director office promote the employee into IIIB/3 rank. The promotion approval will be send to the gardens employee a currently working, however the approval still yet to arrive, this causing the employee data obsolete. The director office will only pay the salaries according to the employee data, however because of obsolete data, the director office pay the wrong amount of salaries for employee A. This also cause gardens side and regional office side didn`t know the number of employee that entering their retirement age and the number of retired employee. Based upon the problem PTPN XII currently faced, application that capable to manage employee data in real time and integrated are greatly needed. This application can produce information that ease regional office and gardens to know the number of employee that entering their retirement age and retired employee.

A AUDITOR EXPERIENCE, LOCUS OF CONTROL AND OBEDIENCE PRESSURE ON AUDITOR JUDGMENT AT PUBLIC ACCOUNTING OFFICE, JAKARTA SELATAN Hendrawan, Agus
International Journal of Economics, Business, and Entrepreneurship Vol 6 No 2 (2023): IJEBE July - December 2023
Publisher : FEB - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/ijebe.v6i2.235

Purpose:This study aims to examine the effect of Audit Experience, Locus of Control and Obedience Pressure on Audit Judgment as well as simultaneously. Audit Experience, Locus of Control and Obedience Pressure as independent variables. Audit Judgment as dependent variable. Methodology/Approaches: The research method used is quantitative by using primary data questionnaires to the Public Accounting Firm in Central Jakarta area. The sampling process is carried out using the Simple Random Sampling method and this study uses a slovin formula with the result of 73 respondents. The data obtained is processed by data analysis techniques using SPSS version 25. Results/Finding:The results indicated that: (1) audit experience has no effect and is not significant on audit judgment; (2) locus of control has a positive and significant effect on audit judgment; (3) obedience pressure has a positive and significant effect on audit judgment; (4) audit experience, locus of control and obedience pressure have a significant effect on audit judgment simultaneously. Limitations:The scope of this research is only conducted in Central Jakarta, this study only examines three factors that influence the making of audit judgment so that it is possible that other factors that can influence audit judgment may not be known. Keywords:Audit Experience; Locus of Control; Obedience Pressure; Audit Judgment.

Analisis Pengaruh Profit Margin dan Price Earning Ratio terhadap Return on Investment: Studi Empiris pada Perusahaan Sektor Tambang yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Abdullah, Mu'ammar; Hendrawan, Agus
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 1 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i1.1041

The purpose of this study is to examine how the Price Earning Ratio and Profit Margin affect Return on Investment in mining companies listed on the Indonesia Stock Exchange from 2019 to 2023. The methodology used in this study is quantitative with multiple linear regression analysis. The results indicate Profit Margin has a significant positive impact on ROI, while the Price Earning Ratio does not show a significant effect. This study suggests that both factors significantly influence ROI, although PER does not demonstrate a significant impat. These findings also provide insights for investor in makin investment decisions and assist companies in improving operational efficiency and financial transparency.

PENGARUH DIGITALISASI SISTEM PERPAJAKAN, SOSIALISASI PERPAJAKAN DAN TINGKAT PEMAHAMAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK Hendrawan, Agus; Handayani, Nadia
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 3, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v3i1.251

This research was conducted to determine the effect of digitizing taxation, tax social zation and the level of understanding of taxation on the compliance of individual tax payers who are registered as employees at PT Angkasa Pura in 2022, total ng 70 respondents. This research s a quant tat ve research us ng survey method. Quantitative methods are used to examine certain populations or samples. The sampling technique was carried out randomly. The results of this study indicate (1) the tax digitization variable has a positive and significant effect on taxpayer compliance, (2) the tax socialization variable is not proven to have a positive effect and does not produce a significant value on tax payer compliance (3) the tax understanding level variable has a positive effect and significantly to taxpayer compliance, and (4) the variables of tax digit zation, tax socialization and the level of understanding of taxation have quite an effect on taxpayer compliance.Keywords: digitalization, socialization, level of understanding, Tax

PENGARUH LINGKUNGAN KERJA, PENGHARGAAN FINANSIAL DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT MAHASISWA AKUNTANSI DALAM MEMILIH KARIR SEBAGAI AUDITOR (STUDI KASUS PADA MAHASISWA AKUNTANSI S1 UNIVERSITAS MUHAMMADIYAH JAKARTA) Hendrawan, Agus; Lestari, Winda Maya Legisa
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 2, No 2 (2024): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v2i2.173

ABSTRACTThis research aims to determine whether there is an influence between the work environment, financial rewards and job market considerations on accounting students' interest in choosing a career as an auditor. This research is included in the type of quantitative research. The population in this study were undergraduate accounting students class 2019-2020 at the Faculty of Economics and Business, Muhammadiyah University, Jakarta. Determining the number of samples from the population in this study used the Slovin formula which resulted in 69 respondents determined using a purposive sampling technique. The analysis technique uses Structural Equation Modeling (SEM) statistics with a Partial Least Square (PLS) approach with the help of the SmartPLS 0.4 for Windows application.The research results show that the work environment has a negative and insignificant effect on accounting students' interest in choosing a career as an auditor, financial rewards have a positive and insignificant effect on accounting students' interest in choosing a career as an auditor, job market considerations have a positive and significant effect on accounting students' interest in choosing a career as an auditor and the work environment, financial rewards, and job market considerations simultaneously have a positive and significant effect on accounting students' interest in choosing a career as an auditor. Keywords : Work Environment, Financial Rewards, Job Market Considerations,Interests Choosing a Career as an Auditor

Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan dan Likuiditas terdahap Agresivitas Pajak: Studi Empiris pada Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia 2019-2024 Zulmaizar, Muhammad; Hendrawan, Agus
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i2.1324

The Influence of Leverage, Profitability, Company Size and Liquidity on Tax Aggressiveness in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the 2019-2023 Period. Thesis of the Accounting Study Program, Faculty of Economics and Business, Muhammadiyah University of Jakarta. This study aims to determine the effect of Leverage, Profitability, Company Size and Liquidity on Tax Aggressiveness in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The type of research used is quantitative research. The data used is secondary data. The population is 43 companies and the sampling technique uses the purposive sampling method. A sample of 14 companies x 5 years = 70 financial report data was obtained. The data analysis technique used is the panel data regression analysis technique using Eviews 10. The results of this study indicate that the Leverage variable has a positive and significant effect on Tax Aggressiveness. The Profitability variable has a negative and significant effect on Tax Aggressiveness. The Company Size variable has a positive and insignificant effect on Tax Aggressiveness. The Liquidity variable has a positive and insignificant effect on Tax Aggressiveness.

ANALISIS PENGARUH VOLATILITAS NILAI TUKAR TERHADAP KINERJA KEUANGAN PADA INDUSTRI PERBANKAN DI INDONESIA Hendrawan, Agus
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 3, No 2 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v3i2.408

ABSTRACTThis paper analyzes the impact of Rupiah exchange rate fluctuations (against USD, JPY, and EUR) on the banking performance in Indonesia. We apply four proxies for bank performance: the intermediation function measured by the Loan-to-Deposit Ratio (LDR), and profitability measured by income from spot derivative transactions (INCSD). In addition to exchange rates, we incorporate bank-specific characteristics, including total assets (ASSET) and loan loss provisions (Provision), as well as macroeconomic variables such as GDP growth, interbank rates (JIBOR), and inflation—following recent frameworks by Nguyen et al. (2022) and Fanta et al. (2021). The dataset includes all commercial banks operating in Indonesia between 2019 and 2024, generating approximately 12,000 observations. Using panel data estimation with fixed and random effects models, this study finds that exchange rate volatility significantly affects bank performance. Specifically, exchange rate movements have a stronger and more consistent impact on intermediation (LDR) than on profitability (INCSD), as indicated by a higher R-squared value (0.9561 for LDR compared to 0.5309 for INCSD), which aligns with findings from Syarifuddin and Haryanto (2023) and Ghosh (2020). Keywords: Exchange rate, bank performance, panel estimation, intermediation, profitability.

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