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All Journal Jurnal Kawistara : Jurnal Ilmiah Sosial dan Humaniora JBTI : Jurnal Bisnis : Teori dan Implementasi Akuisisi : Jurnal Akuntansi Banque Syar'i : Jurnal llmiah Perbankan Syariah International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) Jurnal Abdimas Bina Bangsa Indonesian Collaboration Journal of Community Services (ICJCS) National Conference on Applied Business, Education & Technology (NCABET)
Nani Rohaeni
Universitas Bina Bangsa Banten
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Nilai Perusahaan Manufaktur Di Bursa Efek Indonesia Ditinjau Dari Perspektif Kebijakan Deviden Dan Kebijakan Hutang Nani Rohaeni; Syamsul Hidayat; Ifat Fatimah
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 9, No 2 (2018): Oktober 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bti.92103

Abstract

This study aims to determine how the influence of dividend policy and debt policy to corporate value. This research was conducted at a manufacturing company listed in Indonesia Stock Exchange (BEI) period 2012-2016. Sampling using Puropsive Sampling. A total of 13 manufacturing companies listed on the BEI to be sampled in this study. Regression analysis used in this study to see the effect of independent variables on the dependent variable either together or individually. The analysis results show that during the period 2012-2016 both dividend policy and debt policy have no significant effect on corporate value 
ANALISIS LAPORAN KEUANGAN BERDASARKAN PSAK 109 PADA YAYASAN RUMAH YATIM ARROHMAN Syamsul Hidayat; Anah Zanatun; Nani Rohaeni
Akuisisi: Jurnal Akuntansi Vol 14, No 2 (2018)
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuisisi.v14i2.220

Abstract

The purpose of this study is determine whether the accounting treatment of zakat in Rumah Yatim Arrohman accordance with PSAK No. 109. This research is conducted to examine the financial statements prepared by Rumah Yatim Arrohman accordance with PSAK No. 109 on Accounting for Zakat. The method used is descriptive comparatif approach. The results of this research concluded that Rumah Yatim Mandiri have fully implemented use PSAK No.109. in presenting the financial statements. because in PSAK No. 109, zakah accounting aims to regulate the recognition, measurement, presentation and disclosure of transactions zakah, infaq/ Sadaqah.
THE INFLUENCE OF TAXES, COMPANY SIZE, AND FOREIGN OWNERSHIP ON THE DECISION OF COMPANIES TO CONSIDER TRANSFER PRICING ON MANUFACTURING COMPANIES LISTED IN THE IDX Nani Rohaeni; Dina Khairuna Siregar; Iyah Hamdiyah Safitri
International Journal of Economy, Education and Entrepreneurship Vol. 1 No. 2 (2021): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v1i2.19

Abstract

Transfer pricing has long been a classic issue in the taxation field. From the government side, transfer pricing is supposed to reduce and eliminate the potential for state tax revenue, because multinational companies shift the tax obligations of countries that have high tax rates (high tax countries) to countries with low tax rates (low tax countries). The purpose of this study is to fund out partially the effect of tax, company size, and foreign ownership on company decisions do transfer pricing. And to determine the effect of taxes, size foreign ownership in the company and simultaneously against the decision of the company do transfer pricing on manufacturing companies listed in Indonesia Stock Exchange period 2015-2019. The method used in this study is an associative method with a quantitative approach. The research population totals 183 companies with a sample of 11 companies, the financial report data attached 55 data using purposive sampling technique, the research was conducted at manufacturing companies in the Indonesia Stock Exchange period 2015-2019. The conclusion of the research is based on the above calculation partially, the results obtained by the tax and foreign ownership variable affect the company's decision to transfer pricing, while the variable company size does not affect the company's decision to transfer pricing. Simultaneously, the tax variables, company size, and foreign ownership affects the company's decision to transfer pricing to manufacturing companies in the Indonesia Stock Exchange period 2015-2019.
ANALYSIS OF INTERNAL AUDITOR POSITION AND FUNCTIONS IN THE COMPANY Nani Rohaeni; Supatmin Supatmin; Dini Martinda Lestari; Noryani Noryani
International Journal of Economy, Education and Entrepreneurship Vol. 2 No. 1 (2022): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v2i1.59

Abstract

The implementation of supervision can be carried out directly by the owner himself and can also be carried out through an internal control system. With the company's development, the activities and problems faced by the company are increasingly complex, so it is increasingly difficult for the leadership to carry out direct supervision of all company activities. This research is in the form of literature searches and field research. Library Research was passed by reading literature related to internal auditors. The field research was conducted by examining the roles and functions of the company's internal auditors, namely Company X. The data was done by observation, interviews, literature, and data analysis methods used were descriptive and comparative methods. The research results are (1) the position of the internal auditor in the company's organizational structure is under the president. (2) The implementation of the supervisory function carried out by the Internal Auditor has significantly contributed to the Company's management by knowing how the activities have been carried out. (3) Internal auditors in carrying out their functions independently of the company's routine tasks. (4) The Internal Auditor first prepares an inspection program and work document during the inspection. (5) Each report on the inspection results produced by the internal auditors is submitted to the director for each object of inspection verified. The presence of the internal auditor's report can contribute to the determination of plans and policies
STRATEGY OF FARMER WOMEN GROUP THROUGH OPTIMIZATION OF EMPTY LAND UTILIZATION WITH PLANTING SEEDS IN PIPITAN VILLAGE, SERANG CITY Rika Kartika; Nani Rohaeni; Miftahudin Miftahudin; Ine Aprianti; Tri Indriyani
International Journal of Engagement and Empowerment Vol. 1 No. 1 (2021): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v1i1.3

Abstract

The condition in Pipitan Village, which is the focus of this activity, is the Farmer Women Group "Srikandi Makmur Sejahtera" has not been established for a long time, so few activities have been carried out. Besides that, the existence of large areas of land, which are less productive. Based on these conditions, this activity aims to explore the farmer women group's potential and optimize the land by cultivating plant seeds. The results of the activities carried out are can exploring the potential of the Farmer Women Group and get productive land yields by planting plant seeds, which will get beneficial harvests
ENTREPRENEURSHIP TRAINING FOR MSME ACTIVITIES BASED ON CREATIVE ECONOMY DURING THE COVID-19 PANDEMIC IN SERANG CITY Nani Rohaeni; Dini Martinda Lestari; Surachman Surachman; Supatmin Supatmin; Pramudi Harsono; Fatari Fatari
International Journal of Engagement and Empowerment Vol. 2 No. 1 (2022): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v2i1.52

Abstract

Micro, Small and Medium Enterprises (MSMEs) are businesses that play an essential role in increasing Gross Domestic Product (GDP) in Indonesia, facing the industrial era 5.0. Currently, MSMEs are facing global competition to stay in the market. In addition, the COVID-19 pandemic that has attacked Indonesia since the beginning of 2020 has made the MSME sector collapse. Therefore, he needs strategies from various parties to produce MSMEs to survive the pandemic and compete in the global market. This community service aims to provide services to micro, small and medium enterprises (MSMEs) who wish to maintain and develop their business during economic competition and the COVID-19 pandemic period by optimizing the use of technology in their activities. The method used to implement community service is service and assistance to meet needs through business enthusiasm and marketing training with micro-small and medium enterprises (MSMEs) with zoom meetings. The target of community services is focused on entrepreneurship training for MSME players based on the creative economy and programs to create social media and websites for marketing MSME products. With training, community service activities are transparent and can continue to be a standard MSME service to continue to meet the needs of MSMEs
PENGARUH PENERAPAN E-FILING DAN SOSIALISASI PERPAJAKAN DI MASA PANDEMI COVID-19 TERHADAP KEPATUHAN PELAPORAN SPT PPH 21 PADA PEGAWAI BALAI PENGKAJIAN TEKNOLOGI PERTANIAN (BPTP) BANTEN Rizki Maulida Junita; Nani Rohaeni; Amyati Amyati
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 1 No. 1 (2021): The 1st National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.114 KB) | DOI: 10.46306/ncabet.v1i1.38

Abstract

Taxpayer compliance is important for the state to maintain a source of state revenue. This study aims to determine the effect of the implementation of e-filing and  socialization of taxation in the Covid-19 pandemic period on SPT PPh 21 reporting compliance for Balai Pengkajian Teknologi Pertanian (BPTP) Banten Employees partially and simultaneously. The research used descriptive method, conducted in the Balai Pengkajian Teknologi Pertanian (BPTP) Banten by taking a sample of 70 respondents  using a purposive sampling technique. Collecting data by observation and questionnaires. The data analysis technique used in this study consisted of statistical description, classical assumption test, multiple linear regression analysis, coefficient of determination and statistical hypotheses. The results this study indicate that the application of e-Filing has a positive effect on reporting compliance with SPT PPh 21 having a value of tcount > ttable (2.148>1.999) with a significant value of 0.036. Tax socialization has a positive effect on reporting compliance with SPT PPh 21 having a value of tcount > ttable (7.433>1.999) with a significant value of 0.000. The implementation of e-Filing and tax socialization has a positive and significant effect on reporting compliance with SPT PPh 21 with a value of Fcount>Ftable (127.094>3.15).
PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL DAN LEVERAGE TERHADAP MANAJEMEN LABA Hena Arfiana; Nani Rohaeni; Amyati Amyati
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 1 No. 1 (2021): The 1st National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.372 KB) | DOI: 10.46306/ncabet.v1i1.39

Abstract

Earnings management arises because of pressure from both inside and outside the company. Several factors that can influence management include: independent board of commissioners, managerial ownership and leverage. This study aims to determine the effect of independent commissioners, managerial ownership and leverage on earnings management in retail trading sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period partially and simultaneously. This research was conducted using a quantitative descriptive method with a population of 27 retail trading sub-sector companies that are incorporated in the Indonesia Stock Exchange for the 2015-2019 period and taken as many as 7 companies using purposive sampling. retail trade sector for the 2015-2019 period. Based on the results of the t-test (partial) the independent board of commissioners has a value of -tcount < -ttable where -3.520 < -2.03951 with a sig value of 0.001 <0.05, meaning that the independent board of commissioners has a negative and significant effect on earnings management. Managerial ownership has a value of -tcount < -ttable where -4.364 < -2.03951 with a sig value of 0.000 <0.05, meaning that managerial ownership has a negative and significant effect on earnings management. Leverage has tcount > ttable where 3.188 > 2.03951 with a sig value of 0.003 < 0.05, meaning that leverage has a positive and significant effect on earnings management and the results of the F (simultaneous) test Fcount > Ftable and a value where 12.940 > 2.90 with sig 0.000 < 0.05 means that the board of commissioners is independent, managerial ownership and leverage affect earnings management
PENGARUH PROFITABILITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR FARMASI YANG TERDAFTAR DI BEI Sinta Kurnia; Nani Rohaeni; Ade Samsinar
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 2 No. 1 (2022): The 2nd National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.833 KB) | DOI: 10.46306/ncabet.v2i1.79

Abstract

Tax Avoidane is an effort to reduce tax legally to reduce or even eliminate the tax burden. The purpose of this study was to determine the effect of profitability ratios, leverage, and sales growth on tax avoidance in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses a quantitative method with a descriptive statistical approach. The population in this study were 12 companies with a sample of 8 pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique in this study used purposive sampling, with a research time of 5 years and 40 data were obtained. The results of this study show that partially the profitability variables proxied by ROA and leverage as proxied by DER have a significant effect on tax avoidance, and sales growth has a negative effect on tax avoidance, while profitability as proxied by ROE and leverage as proxied by DAR has no effect on tax. avoidance. However, simultaneously variable X1, X2,  X3,  X4 and X5 had  significant effect on variable Y
PENGARUH UKURAN PERUSAHAAN, UMUR PERUSAHAAN DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Sofi Nurul Fatonah; Nani Rohaeni; Ade Samsinar
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 2 No. 1 (2022): The 2nd National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.078 KB) | DOI: 10.46306/ncabet.v2i1.80

Abstract

This study aims to determine the effect of firm size, firm age and leverage on earnings management in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period simultaneously and partially. The method used is a quantitative method that is intended for large data and in the form of numbers, including classical assumption test analysis and assumption test of data analysis with computer assistance through SPSS version 25 software. Based on the results of the t test (partial) the variables of firm size (X1) and earnings management (Y). The value of tcount > ttable (2,964 > 1,669) with a significance level of 0,004 (0,004 < 0,05). Company age (X2) and earnings management (Y) variables. The value of tcount < ttable (0.381 < 1.669). Leverage (X3) and earnings management (Y) variables. The value of tcount > ttable (2.509 > 1.669) with a significance level of 0.015 (0.015 < 0.05). Meanwhile, the results of the F test (simultaneous) of firm size (X1), firm age (X2) and leverage (X3) on earnings management (Y). The value of Fcount > Ftable (4.307 > 2.75) with a significance level of 0.008 (0.008 < 0.05). Based on the results of the study, firm size, firm age and leverage simultaneously have a significant effect on earnings management, partially firm size and leverage have a significant effect on earnings management, while firm age has no significant effect on earnings management
Co-Authors Ade Samsinar Amyati Amyati Anah Zanatun Dina Khairuna Siregar Dini Martinda Lestari ENCEP SAEFULLAH, ENCEP Fatari fatoni, malik Hena Arfiana Ifat Fatimah Ine Aprianti Iyah Hamdiyah Safitri Miftahudin Miftahudin Noryani Noryani Pramudi Harsono Rika Kartika Rini Fitriani Pamila Rizki Maulida Junita Sinta Kurnia Sofi Nurul Fatonah Supatmin Supatmin Surachman Surachman Sutisna Syamsul Hidayat SYAMSUL HIDAYAT Tabroni Tri Indriyani