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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of ICSAR Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Sinergitas PkM & CSR Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) JOURNAL OF WETLANDS ENVIRONMENTAL MANAGEMENT Journal of Applied Accounting Carmin: Journal of Community Service JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Enny Hardi
Universitas Lambung Mangkurat
Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Pengaruh Pajak, Mekanisme Bonus, dan Tunneling Incentive Terhadap Keputusan Transfer Pricing Pada Perusahaan Manufaktur Periode 2017-2019 Jannah, Fathul; Sarwani, Sarwani; Novriyandana, Rifqi; Hardi, Enny
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v10i1.43323

Abstract

This study aims to examine and to analyze: (1) the effect of tax on transfer pricing decisions, (2) the effect of bonus mechanism on transfer pricing decisions, (3) the effect of tunneling incentive on transfer pricing decisions in manufacturing companies in the basic industry and chemical sector listed on The Indonesian Stock Exchange for the period of 2017-2019. The population in this study were 67 the basic industry and chemical manufacturing companies listed on The Indonesian Stock Exchange for the period of 2017-2019. The study sample consisted of 16 companies. The sampling method in this study was a non-probability sampling method with purposive sampling technique which resulted in 48 samples from 16 companies period 2017-2019. The data obtained were secondary data by collecting annual reports of manufacturing companies in the basic industry and chemical sector listed on The Indonesian Stock Exchange.The analysis technique was logistic regression analysis technique. The results of this study indicate that tax and bonus mechanism have no effect on transfer pricing decisions, while tunneling incentive affects transfer pricing decisions. The implications of this research are expected to be useful for theory and knowledge developers, as well as input and consideration for the government, companies, investors, and other stakeholders.
Pengaruh Organizational Learning Dan It Capability Terhadap Financial Performance Sadat Amrul S; Enny Hardi
Jurnal Akuntansi dan Auditing Indonesia Vol. 14 No. 1 (2010)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this research is to study empirically the effect of organizational learning on financial performance through information technology capability as intervening variable. This research uses path analysis as an extension of multiple regression analysis. Population of this research is the go public manufacturing firms listing in Indonesian Capital Market Directory 2005 with top managers as the research sample. With 35,3 % respond rate, the statistical analysis result for the first hypothesis show that organizational learning has effect directly, negative and significant to financial performance. It means there is a competency traps. The statistical analysis result for the second hypothesis show that organizational learning has effect directly, positive and significant to information technology capability. It means there is a continuous learning process. The statistical analysis result for the third hypothesis show that information technology capability hasn’t effect directly to financial performance (p= 0,424). The statistical analysis result for the fourth hypothesis show that information technology capability is not significant as intervening variable.Keywords: organization learning, information technology capability, financial performance
Pendampingan Pembuatan Laporan Keuangan pada BUMDesa Mandi Kapau Timur Sustinah Limarjani; Rawintan Endas Binti; Enny Hardi; Nur Astri Sari; Muhammad Yasin; Dwianto Mukhtar Latiif; Wahyudin Nur; Muhammad Nordiansyah; Rahma Yuliani
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 2, No 1 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v2i1.5112

Abstract

Dalam pengelolaan keuangan BUMDes Mandi Kapau Timur masih terdapat kendala dalam pengolahan laporan keuangan karena keterbatasan sumber daya manusia dan sistem informasi yang belum memadai. Kegiatan pengabdian kepada masyarakat ini ditujukan untuk melakukan pendampingan pembuatan laporan keuangan pada BUMDes Mandi Kapau Timur. Metode yang digunakan adalah pendampingan yang diberikan kepada pengelola BUMDes Mandi Kapau Timur untuk mengoperasikan aplikasi untuk membuat laporan keuangan. Melalui kegiatan pendampingan yang dilakukan, pengelola BUMDes Mandi Kapau Timur berhasil mengoperasikan aplikasi dan membuat laporan keuangan secara mandiri.
The Effect of Sustainibility Reporting Disclosure and Its Impact on Companies Financial Performance Enny Hardi; Chairina Chairina
Journal of Wetlands Environmental Management Vol 7, No 1 (2019): January-June
Publisher : Center for Journal Management and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.235 KB) | DOI: 10.20527/jwem.v7i1.188

Abstract

The purpose of this research was to examine empirically the effect of sustainability reporting disclosure on company performance. Sustainability reporting is a report that measures, discloses and shows the responsibility of the company to internal and external parties as an accountability form of organization performance in order to gain continuous development purpose. Sustainability reporting becomes trend and need for companies to disclose economic, environmental, and social performance to stakeholders. Samples used as many as 40 observations were derived from companies that consistently become ISRA (Indonesia Sustainability Reporting Award) nomination and listed in Indonesia Stock Exchange (BEI) during 2016-2017. Sustainability reporting measured by GRI (Global Reporting Initiative) continuous reporting guideline-G4 with 91 indicator items and financial performance measured by Return on Assets (ROA). The analysis method used was Multiple Linear Regression. The results of the research show that Economic Dimension Disclosure (EC) in sustainability reporting has effect on financial performance. Whereas, Environmental Dimension (EN) and Social Dimension (SO) have no effects. The condition indicates that sustainability reporting in short term has not been able to affect companies financial performance.
ANALISIS PENERIMAAN PAJAK BAHAN BAKAR KENDARAAN BERMOTOR DAN KONTRIBUSINYA TERHADAP BADAN PENDAPATAN DAERAH PROVINSI KALIMANTAN TENGAH Nada Okta Anugrah; Enny Hardi; Sustinah Limarjani
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 2 No. 2 (2021)
Publisher : Universitas Lambung Mangkurat

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Abstract

To find out and analyze PBBKB receipts in Central Kalimantan Province for the 2018 to 2020 fiscal year and the development of contributions by 2018 to 2020 regional budget revenues are the objectives of this study. The results of this study indicate that the percentage in 2018 shows the highest percentage compared to 2018 to 2020 and the smallest contribution percentage is in 2020. The percentage of contributions given is not the same as the nominal PBBKB revenue and regional income in budget recording and final realization. year.
ANALISIS PENERAPAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PT BANK NEGARA INDONESIA (PERSERO) TBK KANTOR CABANG BANJARMASIN PERIODE 2017 - 2019 Enny Hardi; Pusvita Indria Mei Susilowati; Antonius Grivaldi Sondakh; Ridha Banu Rahman
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.457

Abstract

The purpose of this study is to analyze the implementation of Corporate Social Responsibility (CSR) at PT Bank Negara Indonesia (Persero) Tbk Banjarmasin Branch Office for 2017-2019 period. The Global Report Initiative (GRI) G4 was used in this research. This research was a qualitative research with descriptive analysis. The data were obtained from primary and secondary data sources. Data collection techniques used in research were in-depth interviews and literature study. The data analysis technique used was interactive model. The results of this research showed that PT Bank BNI (Persero) Tbk Banjarmasin Branch has recorded and reported the performance of CSR based on GRI G4 indicators in its annual report. The CSR program and CSR reporting disclosure of good and meet the criteria of GRI-G4. It was proved by evaluation or scoring based on these 3 indicators with a value Economic indicator of 84.6%, 65.5% Environment indicator and 76.6% Social Indicator.
MENUJU SEKOLAH DAN MASYARAKAT INKLUSI YANG MENERIMA ANAK DENGAN SEPENUH HATI Hayatun Thaibah; Agus Pratomo Andi Widodo; Enny Hardi
Jurnal Sinergitas PKM & CSR Vol 7, No 3 (2023): DECEMBER
Publisher : Universitas Pelita Harapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/jspc.v7i3.7528

Abstract

Community participation to support the implementation of inclusive education for children with special needs by participating in submitting opinions regarding efforts to implement inclusive education carried out directly or through existing institutions, deliberating in making decisions regarding determining school programs, joint decisions including in proposing suggestions, criticism and straightening out inappropriate problems and being responsible for the successful implementation of the joint program. The aim of this service is to increase the awareness of teaching staff and the community about children with special needs in an inclusive world, provide sufficient education and information for teaching staff and the community about children with special needs in understanding an inclusive world and to find out how far the community and teaching staff understand about children with special needs in understanding an inclusive world. General teachers must be fully familiar with inclusive education management, not only special assistant teachers who are graduates of Special Education who provide assistance, but general teachers must learn a lot about children with special needs so that they do not experience difficulties. deal with their students who have obstacles. Through this seminar activity, they finally realized that children with special needs deserve to receive education according to their level and educators are interested in learning about inclusive education in more depth if there is an invitation for Technical Guidance regarding Children with Special Needs.
Inclusive Practices: Levels of Teacher Collaboration in Regular Schools Widodo, Agus Pratomo Andi; Hufad, Achmad; Sunardi, Sunardi; Hardi, Enny; Safitri, Adinda
Journal of ICSAR Vol 7, No 2 (2023): July
Publisher : Department of Special Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um005v7i22023p346

Abstract

This research aims to analyze the collaborative learning in inclusive schools from the perspective of teachers and its implementation. Collaborative learning will be a challenge if there are children with special needs and regular students learning together in inclusive class. This research used quantitative research method with descriptive approach. This research was conducted in 10 inclusive schools involving 20 teachers (10 special teachers and 10 regular teachers). The results showed the acceptance of the existence of children with special needs by regular teachers related to the collaboration process in inclusive schools. The collaboration levels that occurred were 50% very good (level 1), 30% good (level 2) and 20% poor (level 3). Collaborative learning will succeed when the regular teachers accept the existence of children with special needs.
Analisis Faktor yang Mempengaruhi Pengungkapan Laporan Keberlanjutan Pada Perusahaan Sektor Energi Rijal, Muhammad; Novriyandana, Rifqi; Hardi, Enny
Journal of Applied Accounting Vol 3 No 2 (2024): Desember
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v3i2.1035

Abstract

Companies that adopt ESG will undoubtedly align their operations with economic, environmental and social considerations. Companies need a medium to communicate their operations to stakeholders, one of which is a sustainability report. Purpose of this study is to determine and analyze the factors that are thought to influence sustainability disclosure. Population studied consisted of energy sector companies listed on the IDX from 2020 – 2022. Purposive sampling is the method used by this study to find a testable sample using certain criteria. The sample in the study was 33 samples. Multiple linear regression analysis is the method for analyzing the data that has been determined, with software assistance, namely IBM SPSS Statistic 26. This study found that company size has an influence on sustainability disclosure, this is because larger companies tend to disclose sustainability reports to communicate their environmental and social responsibilities, so as to maintain a good reputation. Meanwhile, profitability and leverage have no influence on sustainability disclosure, this is because companies that have high or low profitability and leverage are still required to disclose sustainability. Keywords: Company Size, Leverage, Profitability, Sustainability report
Peningkatan Kemampuan dalam Pembuatan Laporan Keuangan dan Online Marketing untuk Meningkatkan Kesejahteraan UMKM Safrida, Lili; Anisah, Hastin Umi; Limarjan, Sustinah; Rasidah, Rasidah; Hardi, Enny; Novriyandana, Rifqi; Amalia, Wia Rizqi
Carmin: Journal of Community Service Vol. 4 No. 2 (2024)
Publisher : Borneo Research and Education Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59329/carmin.v4i2.120

Abstract

This Community Service Program (PkM) aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Kuin Utara Tourism Village, Banjarmasin, which has been designated as one of the 75 best tourism villages in Indonesia. Through training in financial reporting and online marketing, it is expected that MSMEs can improve financial management, increase sales, and competitiveness in the market. Initial results show high participation from MSMEs in the training activities. This study will analyze the impact of the training on improving the knowledge, skills, and performance of MSMEs, as well as identifying the challenges faced in implementing the program. The PkM is designed in several stages, with the PkM activities agenda being carried out from May 2024 to December 2024. The training location is held in the Kuin Utara sub-district, Banjarmasin City, specifically at the residence of one of the MSMEs around the Sultan Suriansyah Tomb. The learning media used by partners is Android-based smartphones with active data packages and assistance from the PkM team. The training is conducted in one location so that the team and partners can interact more easily. The training was attended by 46 participants and was consistent in the evaluation process. As a result, MSMEs have gained increased skills, improved financial management, and increased sales and revenue.
Co-Authors Achmad Hufad Agus Pratomo Andi Widodo Andi Widodo, Agus Pratomo Antonius Grivaldi Sondakh Chairina, Chairina Dwianto Mukhtar Latiif Fathul Jannah, Fathul Lili Safrida Limarjan, Sustinah Muhammad Yasin Nada Okta Anugrah Nordiansyah, Muhammad Nur Astri Sari Pusvita Indria Mei Susilowati Rahma Yuliani Rasidah Rasidah, Rasidah Rawintan Endas Binti Ridha Banu Rahman Rifqi Novriyandana Rijal, Muhammad Sadat Amrul S Safitri, Adinda Sarwani Sarwani, Sarwani Sunardi Sunardi Sustinah Limarjani Thaibah, Hayatun Thaibah, Hayatun Wahyudin Nur Wia Rizqi Amalia Widodo, Agus Pratomo Andi