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<![CDATA[PENDAMPINGAN PENGISIAN DAN PELAPORAN SPT PAJAK PENGHASILAN UMKM MELALUI E-FORM ]]>
<![CDATA[Novianty Novianty]]>;
<![CDATA[Kusuma Indawati Halim]]>
<![CDATA[ Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/jabb.v4i1.489
<![CDATA[e-Form is an application for filling out corporate tax returns for all business entities that is easy and practical to use. This application really helps business people to fill out and report corporate tax returns quickly and accurately. The purpose of this community service activity is to increase partners' knowledge about how to report annual income in accordance with applicable tax regulations by using the e-Form application. The implementation of this community service activity was carried out at the Fitri salon in the East Pontianak area. Community service activities begin with field observations and interviews or questions and answers with salon owners. Then proceed with the introduction of the e-Form application, assisting in filling out and reporting corporate annual income through the e-Form application, and proceed with evaluating the results of implementing assistance in filling out corporate annual income through the e-Form application. The results of this community service activity are that partners can increase knowledge about how to use the e-Form application, increase knowledge and tax compliance for partners, and can help partners fill out and report corporate tax returns using the e-Form application]]>
<![CDATA[PENDAMPINGAN DALAM MERANCANG APLIKASI PERSEDIAAN BERBASIS EXCEL PADA KOPERASI SERBA USAHA ZAITUN ]]>
<![CDATA[Kusuma Indawati Halim]]>
<![CDATA[ E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2: Mei 2022 ]]>
Publisher : <![CDATA[LP2M STP Mataram ]]>
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DOI: 10.47492/eamal.v2i2.1583
<![CDATA[Perkembangan teknologi yang semakin pesat menuntut setiap badan usaha untuk beradaptasi terhadap perubahan ini sehingga dapat mendukung kemajuan usahanya. Perusahaan yang maju adalah perusahaan yang mampu mengambil keputusan yang tepat untuk kegiatan usahanya. Keputusan ini didasarkan pada laporan yang dihasilkan setiap akhir periode. Tujuan dari kegiatan PKM ini adalah untuk meningkatkan pengetahuan dan ketampilan mitra dalam mengelola persediaan melalui aplikasi persediaan berbasis excel. Dengan tersedianya aplikasi persediaan ini diharapkan dapat mempermudah mitra dalam proses penginputan dan pencarian data barang, mengontrol stok persediaan, dan menyajikan laporan persediaan secara tepat waktu dan akurat. Kegiatan ini menunjukkan hasil yang positif yaitu meningkatnya pengetahuan dan ketrampilan mitra dalam beradaptasi dengan aplikasi excel dan mampu mengambil keputusan yang tepat berdasarkan informasi yang tersaji pada laporan persediaan.]]>
<![CDATA[FACTORS INFLUENCING CAPITAL STRUCTURE WITH PROFITABILITY AS A MODERATOR ]]>
<![CDATA[Halim, Kusuma Indawati]]>;
<![CDATA[Novianty, Novianty]]>
<![CDATA[ Jurnal PenKoMi : Kajian Pendidikan dan Ekonomi Vol 7 No 2 (2024): Jurnal Penkomi : Kajian Pendidikan dan Ekonomi ]]>
Publisher : <![CDATA[Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Bima ]]>
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DOI: 10.33627/pk.v7i2.1894
<![CDATA[A company's capital structure is an important element in ensuring the smooth running of its business activities. Management is required to decide the ideal capital structure by considering the subsidizing needs of both internal and external funding productively. The research goal is to discover how business risk and firm size affect the capital structure that is moderated through profitability. The study pattern consisted of 37 companies in the property and real estate sector, which have been decided on through a purposive sampling method. The test results show that business risk has a negative effect on a company's capital structure, and firm size has no effect on this. Furthermore, profitability also has a moderating effect on the negative relationship between business risk and capital structure, as well as the positive relationship between firm size and capital structure.]]>
<![CDATA[Determinants of Firm Value: Empirical Evidence from The Primary Consumer Goods Sector Companies ]]>
<![CDATA[Halim, Kusuma Indawati]]>
<![CDATA[ Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 1 (2024): July ]]>
Publisher : <![CDATA[Politeknik Negeri Jember ]]>
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DOI: 10.25047/asersi.v4i1.4814
<![CDATA[Investor decisions to invest in a company are partially influenced by the company's value. Investors are increasingly attracted to companies that can generate sustainable profits, ultimately enhancing the company's value. This study aims to analyze the influence of intellectual capital, profitability, leverage, and asset turnover on company value, using a sample of companies listed on the Indonesia Stock Exchange in the primary consumer products sector between 2017 and 2021. Using purposive sampling, 61 companies were selected as samples. With observations over 5 years, a total of 305 data observations were obtained. Multiple linear regression analysis was applied to secondary data sourced from the financial accounts of the selected organizations. The correlational relationship between the dependent variable and the regressors was determined by analyzing the data obtained using SPSS tools. The study results indicate that intellectual capital does not affect company value, profitability, and asset turnover positively affect company value, but leverage negatively affects company value. The positive impact of profitability and asset turnover indicates that an increase in these factors will enhance the company's value. Conversely, the negative impact of leverage suggests that an increase in leverage will decrease the company's value.]]>
<![CDATA[PENGARUH ARUS KAS BEBAS, PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN HUTANG ]]>
<![CDATA[Halim, Kusuma Indawati]]>;
<![CDATA[Novianty, Novianty]]>
<![CDATA[ Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi ]]>
Publisher : <![CDATA[LPPM Universitas Bina Bangsa ]]>
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DOI: 10.46306/rev.v4i1.229
<![CDATA[The company's management has a responsibility in determining the funding of the company's activities while being able to fulfill its obligations. This study aims to examine the effect of free cash flow, profitability, and institutional ownership on debt policy. The variable free cash flow is measured by the amount of cash available from operating activities after paying off capital expenditures, the profitability variable is measured by the return on assets ratio, the institutional ownership variable is measured by dividing the number of shares owned by the institution by the number of outstanding shares, and the debt policy variable is measured by the debt to assets ratio. The form of this research is an associative study. The total population is 58 property and real estate sub-sector companies on the Indonesia Stock Exchange. The determination of the research sample used a purposive sampling method and obtained a sample of 34 sample companies. The data analysis technique uses panel data regression. Processing data in research using Eviews 12. Based on the test results, it is known that free cash flow has a positive effect on debt policy, profitability has no effect on debt policy, and institutional ownership has a negative effect on debt policy]]>
<![CDATA[PENDAMPINGAN PENGELOLAAN CASH DAN STOCK OPNAME PADA SANMAR STORE SMK KATOLIK SANTA MARIA PONTIANAK ]]>
<![CDATA[Halim, Kusuma Indawati]]>;
<![CDATA[Novianty, Novianty]]>
<![CDATA[ E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2: Mei-Agustus 2024 ]]>
Publisher : <![CDATA[LP2M STP Mataram ]]>
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DOI: 10.47492/eamal.v4i2.3215
<![CDATA[Pengelolaan kas dan stok barang merupakan aspek penting dalam menjalankan bisnis yang sukses, karena melibatkan pemantauan dan pengendalian yang cermat. Dengan mengelola tingkat kas dan stok secara efisien, bisnis dapat memastikan ketersediaan kas untuk memenuhi kebutuhan operasional bisnis, produk yang tepat tersedia pada waktu yang tepat, meminimalkan risiko kehabisan stok sekaligus memaksimalkan profitabilitas. Pengelolaan kas dan stok yang efektif melibatkan berbagai strategi, seperti memperkirakan permintaan, dan memanfaatkan fungsi-fungsi microsoft excel untuk pencatatan arus kas dan persediaan. Tujuan dari Pengabdian Masyarakat ini adalah untuk membantu mitra dalam mengelola kas dan persediaan secara efektif. Cara yang bisa ditempuh adalah melakukan pencatatan dengan memanfaatkan microsoft excel dan kegiatan cash opname dan stock opname secara berkala. Dengan menggunakan cara ini, mitra dapat mengetahui secara pasti jumlah kas dan ketersediaan stok, menghindari kelebihan kas dan stok, serta mengoptimalkan profitabilitas]]>
<![CDATA[The Effect of Retention Rate, Debt to Equity Ratio, and Current Ratio on Company Sustainable Growth Rate ]]>
<![CDATA[Halim, Kusuma Indawati]]>
<![CDATA[ InFestasi Vol 20, No 2 (2024): DECEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v20i2.27846
<![CDATA[This study examines the impact of financial metrics on sustainable growth, defined as the maximum rate at which a company can grow without changing its financial leverage, a concept supported in recent studies on corporate growth strategies. The analysis focuses on the retention ratio, debt-to-equity ratio, and current ratio. Data is sourced from non-financial companies listed on the Kompas 100 Index on the Indonesia Stock Exchange, selected based on consistent financial reporting and comprehensive data availability during this period. Utilizing a panel data regression model with Stata 17 software, the findings reveal that the retention ratio positively affects sustainable growth, supporting the idea that reinvesting profits promotes long-term company growth. Conversely, DER has a negative impact, indicating that higher leverage increases financial risk. The current ratio does not significantly affect sustainable growth within this model. These results emphasize the importance of strategic financial management, particularly in optimizing retention and leverage, to foster sustainable growth. The study offers stakeholders and legislators practical advice on how to encourage financial practices that foster long-term organizational growth.]]>
<![CDATA[Pendampingan Analisis Laporan Keuangan dan Pengendalian Internal sebagai Strategi Pencegahan Fraud ]]>
<![CDATA[Hernat, Okevanrianus Putra]]>;
<![CDATA[Halim, Kusuma Indawati]]>;
<![CDATA[Novianty, Novianty]]>;
<![CDATA[Louw, Febriana]]>
<![CDATA[ Jurnal Abdimas Mandiri Vol. 8 No. 3 ]]>
Publisher : <![CDATA[UNIVERSITAS INDO GLOBAL MANDIRI ]]>
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DOI: 10.36982/jam.v8i3.4629
<![CDATA[Pendampingan dalam pengelolaan laporan keuangan dan penguatan pengendalian internal sangat penting bagi perusahaan dagang untuk mencegah terjadinya fraud. Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada PT Central Kapuas Utama dalam melakukan analisis dan pengelolaan laporan keuangan, serta memperkuat sistem pengendalian internal sebagai strategi utama dalam pencegahan fraud. Pencegahan fraud memerlukan langkah-langkah sistematis, salah satunya melalui pengelolaan laporan keuangan yang transparan dan penguatan pengendalian internal yang efektif. Pengabdian ini bertujuan untuk melakukan pendampingan kepada PT Central Kapuas Utama dalam mengelola laporan keuangan serta memperkuat sistem pengendalian internal sebagai strategi utama dalam pencegahan fraud. Pendekatan yang digunakan dalam kegiatan pendampingan ini adalah partisipatif dengan metode pelatihan, konsultasi, dan evaluasi berkelanjutan. Pendampingan difokuskan pada pengelolaan laporan keuangan yang akurat dan sesuai dengan standar akuntansi, serta penerapan pengendalian internal yang efektif untuk mendeteksi dan mencegah potensi fraud. Selama proses pendampingan, dilakukan audit internal untuk mengidentifikasi kelemahan sistem, serta simulasi kasus fraud untuk meningkatkan kesadaran dan kesiapan perusahaan dalam menghadapi ancaman tersebut. Hasil dari kegiatan ini menunjukkan peningkatan pemahaman manajemen PT Central Kapuas Utama tentang pentingnya laporan keuangan yang valid dan andal, serta penguatan sistem pengendalian internal. Penerapan kontrol yang lebih ketat dalam proses operasional terbukti meningkatkan deteksi dini terhadap potensi fraud dan meminimalisir risiko keuangan. Selain itu, pendampingan ini berhasil memperkuat integritas sistem pelaporan keuangan dan meningkatkan kesadaran seluruh staf terhadap pentingnya pengendalian internal dalam pencegahan fraud.]]>
<![CDATA[Audit Committee, Accounting Conservatism, Leverage, Earnings Growth, dan Earnings Quality ]]>
<![CDATA[Kusuma Indawati Halim]]>
<![CDATA[ E-Jurnal Akuntansi Vol 32 No 6 (2022) ]]>
Publisher : <![CDATA[Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region ]]>
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DOI: 10.24843/EJA.2022.v32.i06.p01
<![CDATA[Profit measurement requires a high level of quality because it is considered as a guide for assessing investment and making decisions. This study aims to analyze the effect of the audit committee, accounting conservatism, leverage, and earnings growth on earnings quality. Total accruals are used as a proxy for earnings quality. The sample selection of 34 companies in the consumer goods industry used purposive sampling method. For the purposes of data analysis, secondary data is used in the form of financial statements for the 2015-2019 period. Panel data regression model was used for data analysis. The results showed that the audit committee had no effect on earnings quality, conservatism had a positive effect on earnings quality, while leverage and earnings growth had a negative effect on earnings quality. Keywords: Audit Committee; Accounting Conservatism; Leverage; Earnings Growth; Earnings Quality.]]>
<![CDATA[Pengaruh Leverage, Opini Audit Tahun Sebelumnya, Pertumbuhan Perusahaan, dan Ukuran Perusahaan terhadap Opini Audit Going Concern ]]>
<![CDATA[Kusuma Indawati Halim]]>;
<![CDATA[Kusuma Indawati Halim]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v5i1.348
<![CDATA[Audit reports are used by auditors to inform the accuracy of the information in the financial statements. The auditor as an independent party has the competence to provide an opinion on the client's financial condition. If it is estimated that the company cannot continue its activities, it is likely that it will get a going concern audit opinion. Audit opinion can help investors and other stakeholders in assessing the status of the company's business continuity. The important thing from a going concern audit opinion is to provide additional information for investors in making investment decisions. This study analyzes the factors that determine going concern audit opinion on manufacturing companies listed on the Indonesia Stock Exchange. The factors tested in this study are leverage, initial opinion, company growth and company size. The study used a sample of 125 companies for the 2014-2018 period. The results of data analysis were obtained from logistic regression tests. The empirical results show that prior opinion and leverage increase the likelihood of receiving a going concern opinion. Meanwhile, company growth and company size have no effect on going concern audit opinion. Nagelkerke's R Square test shows the ability of the factors in this study to explain 63.1% of going-concern audit opinion, while 36.9% is explained by other factors outside the research model. The findings from this study are expected to help investors and other stakeholders to prevent losses if they invest in companies that have the potential to go bankrupt.]]>
