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All Journal SEIKO : Journal of Management & Business AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Teknologi Informasi dan Komunikasi Jurnal Paradigma Akuntansi Populer: Jurnal Penelitian Mahasiswa Jurnal Riset Ekonomi dan Akuntansi Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Ebers Papyrus Jurnal Manajemen Maranatha
Henny Henny
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Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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PERSEPSI KARYAWAN TERHADAP PENGGUNAAN TEKNOLOGI INFORMASI DALAM SISTEM INFORMASI AKUNTANSI (Studi Empiris di Rumah Sakit Permata Grup) Henny Henny; Iwan Koerniawan
JURNAL TEKNOLOGI INFORMASI DAN KOMUNIKASI Vol 9 No 1 (2018): Maret
Publisher : UNIVERSITAS STEKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.128 KB) | DOI: 10.51903/jtikp.v9i1.167

Abstract

Abstract This study aims to determine employee perceptions about the use of information technology in accounting information systems at the Permata Group Hospital by using the theory of Technology Acceptance Model. The use of TAM model is based on the fact that so far TAM is a concept that is considered the best in explaining the behavior of the user of new information technology systems . The population in this study were all employees the Accounting and Finance at the Permata Group Hospital which includes Permata Bunda Hospital in Purwodadi and Permata Medika Hospital in Semarang. Sampling was conducted using population census, that is 32 people .These results prove the hypothesis is accepted 4 of total 5 proposed hypothesis Relationships proved significant : a) the effect of perceived ease of use (PEOU) on perceived usefulness (PU) , b ) the effect of perceived ease of use (PEOU) of the attitude toward using (ATT) , c ) the effect of perceived usefulness (PU) of the acceptance of information technology (ACIT) , and d ) the effect of attitude toward using (ATT) on the acceptance of information technology (ACIT) . This proves that the employees' perception of the use of information technology in accounting information systems based on information technology can be explained by the theory of Technology Acceptance Model (TAM)
Analisis Pengaruh Keahlian Tim Manajemen Puncak Terhadap Manajemen Laba Mardianto Mardianto; Henny Henny
SEIKO : Journal of Management & Business Vol 4, No 3 (2022)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i3.2815

Abstract

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh keahlian tim manajemen puncak dalam aktivitas manajemen laba akrual pada perusahaan di Indonesia. Metode penelıtıan ini menggunakan data sekunder yang di kumpulkan dari perusahaan publik non keuangan yang terdaftar di Bursa Efek Indonesia. Ketentuan data dalam penelitian ini yang di ambil dari Bursa Efek Indonesia yaitu data perusahaan yang tidak mengalami kerugian selama penelitian berlangsung yaitu lima (5) tahun berturut - turut pada periode 2017-2021. Keahlian anggota tim manajemen puncak di ukur dengan kepemilikan gelar master, pemahaman dan pengalaman area fungsional inti yang di kelola, dan kepemilikan sertifikasi akuntansi seperti CA atau CPA. Hasil penelitian menunjukkan bahwa keahlian anggota tim manajemen puncak yang di ukur melalui persentase tim manajemen puncak yang memiliki gelar master, persentase tim manajemen puncak yang memiliki keahlian fungsional inti, dan persentase tim manajemen puncak yang memiliki sertifikat CA atau CPA tidak berpengaruh terhadap aktivitas manajemen laba akrual di perusahaan-perusahaan di Indonesia. Kata Kunci: Manajemen Laba, Manajemen Laba Akrual, Keahlian Tim Manajemen Puncak Abstract This study aims to analyze the effect of the expertise of the top management team in accrual earnings management activities in companies in Indonesia. This research method uses secondary data collected from non-financial public companies listed on the Indonesia Stock Exchange. The provisions of the data in this study taken from the Indonesia Stock Exchange, namely data on companies that did not experience losses during the study, namely five (5) consecutive years in the 2017-2021 period. The expertise of top management team members is measured by possession of a master's degree, understanding and experience of the core functional areas managed, and possession of accounting certifications such as CA or CPA. The results showed that the expertise of the top management team members as measured by the percentage of the top management team that has a master's degree, the percentage of the top management team that has core functional expertise, and the percentage of the top management team that has a CA or CPA certificate has no effect on accrual earnings management activities. in companies in Indonesia. Keywords: Earning Management; Accrual Earning Management; Top Management Team Expertise
ANALISIS PERHITUNGAN PAJAK PENGHASILAN BADAN PADA KOPERASI ABC TAHUN 2019 Jessica Tracy Homy; Purnamawati Helen Widjaja; Henny Henny
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21457

Abstract

This resarch aims to determine the application of fiscal reconciliation to ABC cooperatives's commercial financial statements in 2019 and find out whether the ABC cooperative has calculated the Corporate Income Tax Payable under the law's current tax. In addition, to compare the calculation of Payable Corporate Income Tax before and after fiscal correction. Data collection was carried out through data documentation and interviews with the cooperative. The method used in this research is descriptive analysis, which is carried out by analyzing the cooperative commercial financial report data and then making fiscal corrections based on the applicable tax regulations. This study indicates that the calculation of Corporate Income Tax payable by ABC Cooperative is not in accordance with applicable tax provisions.Implication of this study that cooperatives need to adjust commercial financial reports with applicable tax laws to produce fiscal financial reports used as the basis for calculating Payable Corporate Income Tax.
Resistensi Antiviral dan Strategi Terapi Influenza di Masa Mendatang Henny Henny
Ebers Papyrus Vol. 13 No. 4 (2007): EBERS PAPYRUS
Publisher : Medical Faculty Universitas Tarumanagara

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

Abstract

Influenza merupakan penyakit infeks1 yang umum ditemukan dan sangat menular. Influenza yang bersifat epidemik  umumnya  disebabkan  virus influenza A  Virus influenza A memiliki dua glikoprotein permukaan utama yang berperan dalam respons imun hospes (hemaglutinin dan neuraminidase). Saluran proton M2 dan neuraminidase berperan dalam perlekatan virus pada sel pejamu dan pelepasan RNA yang berperan dalam proses infeksi. Penghambatan terhadap kedua glikoprotein ini adalah prinstp terapi antivirus saat ini, antara lain amantadin dan oseltamivir. Namun karena virus influenza A mudah mengalami  mutasi dan pergeseran antigen, potensi timbul pandemi akan meningkat. Hal ini dapat dilihat dari resistensi terhadap amantadin dan oseltamivir yang terus meningkat dalam lima tahun terakhir. Karena itu strategi terapi influenza untuk masa mendatang sudah harus direncanakan agar dunia dapat terhindar dari ancaman pandemi. Strategi terapi yang telah diperkenalkan yaitu terapi antivirus baru, multidrug therapy (kombinasi antivirus),  dan terapi simtomatik  tambahan.  Semua strategi terapi tersebut ditujukan untuk memperlambat timbulnya resistensi dan mencegah pandemi influenza.
Implementasi Pencatatan Akuntansi Dengan Menggunakan Aplikasi Accurate Di UPT SD Negeri 067250 Mabar Hilir Medan Deli henny henny; Wan Dian Safina; Julianto Hutasuhut
Amaliah: Jurnal Pengabdian Kepada Masyarakat Vol 8 No 1 (2024): Amaliah: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPI UMN AL WASHLIYAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/ajpkm.v8i1.2772

Abstract

Telah dilakukan pengabdian masyarakat di UPT SD Negeri 067250 Mabar Medan Deli. Permasalahan yang terdapat disini adalah terjadinya minimnya pengetahuan para guru dalam hal pencatatan akuntansi dan penggunaan aplikasi accurate dan banyak faktor-faktor lain yang menyebabkan pencatatan keuangan menggunakan aplikasi accurate tidak lah penting bagi mereka. Pencatatan akuntansi keuangan menggunakan aplikasi accurate untuk sekarang ini merupakan suatu hal yang penting Dimana dokumen-dokumen transaksi disimpan secara otomatis di aplikasi accurate jadi Ketika ingin membuka dokumen transaksi tinggal buka filenya saja tidak perlu menimbun berkas-berkas yang ujung-ujung terbuang dan dimakan rayap. Salah satu solusi permasalah tersebut adalah dengan menggunakan pencatatan akuntansi menggunakan aplikasi accurate agar lebih memudahkan owner dalam mengakses data berserta menghitung transaksi-transaksi yang terjadi disekolah tersebut. Metode pendekatan yang ditawarkan untuk menyelesaikan masalah pada kegiatan pengabdian ini adalah sebagai berikut: (1) Metode ceramah untuk tahap sosialisasi pencatatan akuntansi dan penggunaan aplikasi accurate (2) Metode diskusi untuk tahap pemahaman pencatatan akuntansi dan penggunaan accurate. Efektivitas kegiatan diukur dengan memberikan kuisoner kepada peserta. Hasil yang diperoleh persentase peningkatan pengetahuan dari proses edukasi ini terlihat dari data pengisian kuisioner 90% menunjukkan sangat setuju dan 10% menunjuk setuju terhadap materi edukasi yang diberikan, hal ini menunjukkan kegiatan ini sangat bermanfaat. Melalui kegiatan ini para guru SD Negeri 067250 diharapkan dapat menggunakan aplikasi accurate untuk saat ini dan kedepannya.
Strategi Promosi Melalui Instagram @tanjongtinggi_official Dalam Meningkatkan Minat Wisatawan Pantai Tanjung Tinggi Belitung Henny Henny; Rachmawati Windyaningrum
Populer: Jurnal Penelitian Mahasiswa Vol. 3 No. 3 (2024): September : Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v3i3.2471

Abstract

The use of social media, especially Instagram, has become a widely utilized platform for promoting tourist destinations. Instagram @tanjongtinggi_official is one such social media channel used by Tanjung Tinggi Beach for promotion. Through the use of photo and video features on Instagram, it becomes easier to promote Tanjung Tinggi Beach to tourists who are not yet familiar with it. This research aims to explore the promotional planning through the @tanjongtinggi_official account in increasing tourist visits to Tanjung Tinggi Beach in Belitung. The research method employs qualitative research to elucidate the uniqueness of @tanjongtinggi_official on Instagram in promoting its tourism. This study adopts a case study design. Data collection is conducted through observation and interviews, with informant selection using purposive sampling technique. Interviews are conducted with key informants, namely the admin of @tanjongtinggi_official and Instagram users who have visited Tanjung Tinggi Beach. Data analysis utilizes the Interactive Model technique, and validity is ensured through triangulation of data collection techniques including informant interviews, observation, and documentation. The results indicate that the planning carried out by the @tanjongtinggi_official Instagram account utilizes visually appealing content presentation and captions, leverages the following feature on Instagram, relevant hashtag usage, photo postings, reposts, mentions, tagged photos, and active interaction with followers to facilitate the promotion of Tanjung Tinggi Beach to tourists, thereby increasing tourist interest in visiting.
Analisis Faktor Kesehatan Kondisi Kerja Dan Kompensasi Yang Diterima Karyawan Dalam Usaha Peningkatan Produktivitas Perusahaan Pada CV. Pusat Jaya Pati Henny Henny
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.1709

Abstract

High quality human resources really help achieve company goals. Employees have a say not only in the type of organization that will ultimately emerge from it, but also in the way it will mature into a stronger entity. It would be beneficial for a company to have knowledgeable and reliable personnel. The aim of this research is to understand well how to analyze human resource performance at CV. Jaya Pati Center which reflects employee work productivity. This research uses data from 35 (thirty five) CV workers. Jaya Pati Center using a systematic random sampling method and a technical questionnaire. An in-depth regressive analysis strategy was used in this research investigation. The results of this research show that the work environment and employee compensation have a positive and statistically significant influence on worker productivity. Apart from that, the work environment has a positive and statistically significant effect on employee productivity, while remuneration has a positive effect on worker productivity, although this effect is not statistically significant. It is strongly recommended that companies provide their workers with adequate working conditions and pay them fair wages for the tasks they perform.
Peranan Endorse “Aice” Terhadap Keputusan Pembelian Charlie Montalvo; Chevi Revahingis; Henny Henny; Monica Monica; Shendy Shendy
Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Vol. 2 No. 1 (2024): Maret : SAMMAJIVA : Jurnal Penelitian Bisnis dan Manajemen
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/sammajiva.v2i1.888

Abstract

There are various ways to do marketing carried out by companies and one of them is promotion, one of the current trendy promotional techniques is to use endorsements which can then influence consumer purchasing decisions. This study was conducted with the aim of knowing how much influence endorsement has on purchasing decisions on ice cream brand aice in Medan. This research is descriptive research with a quantitative approach. The sample in this study amounted to 35 community respondents who had seen aice advertisements with random sampling techniques regardless of strata in the population or what is commonly referred to as simple random sampling. Data was collected through a questionnaire via google form. The results showed that Endorsement had a partially significant effect on Purchasing Decisions with a t value of 8.873> t table 1.69092 and Endorsement had a simultaneous effect on Purchasing Decisions with an F value of 78.731> F table 2.86 with a regression coefficient value of 83.9%.
Dampak kepemimpinan transformasional dan pelatihan terhadap employee well-being: Keadilan organisasional sebagai mediator Mei Ie; Henny Henny; Atalya Fransiska; Viny Angellika; Zefanya Salsabilla
Jurnal Manajemen Maranatha Vol 21 No 1 (2021): Jurnal Manajemen Maranatha
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jmm.v21i1.3683

Abstract

The purpose of this study was to empirically examine the effect of transformational leadership and human resources training on employee well-being with organizational justice as a mediating variable. This study used purposive sampling. The sample consisted of 54 respondents who were employees, and the research data were analyzed using the SmartPLS version 3.3.2 software program. The results of this study indicated that transformational leadership and human resources training at the company have a significant and positive effect on employee well-being. This means that the better the transformational leadership is realized in the company, the higher the employee well-being in the company. However, based on the research results, organizational justice did not have a significant and negative effect on employee well-being. So that organizational justice cannot mediate the relationship between transformational leadership and human resources training for employee well-being. The implication of this research for companies in general is that companies can maintain and improve their employee well-being. Suggestions for the company, it is hoped that it can maintain and improve transformational leadership and conduct human resources training regularly and with good procedures to improve employee well-being in a company, because human capital is the one of the main capitals that it is important to be managed by the company.
Co-Authors Atalya Fransiska Charlie Montalvo Chevi Revahingis Eka Putri Haerawati Idris Ike Nurjannah Iwan Koerniawan Jessica Tracy Homy Julianto Hutasuhut Mardianto Mardianto Mei Ie Monica Monica Najmah, Najmah Purnamawati Helen Widjaja Rachmawati Windyaningrum Shendy Shendy Viny Angellika Wan Dian Safina Zefanya Salsabilla