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All Journal Buletin Studi Ekonomi Jurnal Akuntansi Multiparadigma Journal of Auditing, Finance, and Forensic Accounting AKRUAL: Jurnal Akuntansi Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JRMSI - Jurnal Riset Manajemen Sains Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat Management and Economics Journal (MEC-J) JMM (Jurnal Masyarakat Mandiri) JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Bisnis dan Kewirausahaan J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Mahakam Jurnal Riset Terapan Akuntansi Seminar Nasional Teknologi Informasi Komunikasi dan Administrasi [SEMINASTIKA] Innovation in Research of Informatics (INNOVATICS) International Journal of Business, Law, and Education eMBeJi : Manajemen dan Bisnis Jurnal Jurnal Bisnis dan Kewirausahaan Journal of Applied Islamic Economics and Finance Journal of Applied Community Engagement (JACE) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen E-JURNAL AKUNTANSI FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Kusno, Hendra Sanjaya
Politeknik Negeri Balikpapan
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak: Uji Empiris pada Wajib Pajak Kendaraan Bermotor di Kota Balikpapan Ramadhani, Ranita; Yulianti, Putri Kartika; Ramli, Ramli; Kusno, Hendra Sanjaya
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 9, No 2 (2025)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v9i2.2583

Abstract

This research seeks to analyze the impact of independent variables, namely Taxpayer Awareness, Tax Penalties, and Service Quality on the dependent variable, namely Taxpayer Honesty in relation to motor vehicle tax payments. The recearch subjects were taxpayers registered at the UPTD PPRD Bapenda Balikpapan City. The research sample consisted of 400 people selected using the random sampling method with the Slovin formula for sample selection. Data collection was conducted using a questionnaire, and data analysis was performed using the Smart PLS (Partial Least Square) program. Based on the research results, Taxpayer Compliance in relation to motor vehicle tax payments is partially influenced by Taxpayer Awareness, Tax Penalties, and Service Quality. The degree of Taxpayer Complieance is positvely influenced by each of the three independent variables.
PENGARUH LDR, CAR, BOPO, DAN BANK SIZE TERHADAP ROA PADA BANK UMUM DI MASA PANDEMI COVID-19 Putri, Rizkia Amelia; Hendra Sanjaya Kusno; Juspa Parasi
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 13 No. 01 (2022): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JRMSI.013.1.01

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh loan to deposit ratio, capital adequacy ratio, beban operasional pendapatan operasional, dan bank size terhadap bank return on assets pada umum yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Data diperoleh dari laporan keuangan tahunan bank dan menggunakan 46 bank dengan total sampel 20 bank. Pengambilan data menggunakan metode purposive sampling dengan analisis data yang digunakan adalah analisis regresi linear. Teknik analisis yang digunakan untuk pengujian hipotesis berupa uji F dan uji t. Selain itu, juga digunakan uji asumsi klasik berupa uji normalitas, uji multikoliniearitas, uji autokorelasi, dan uji heteroskedastisitas. Hasil dari penelitian ini menyimpulkan bahwa, hasil uji hipotesis disimpulkan bahwa loan to deposit ratio, capital adequacy ratio, beban operasional dan pendapatan operasional, dan bank size berpengaruh simultan terhadap return on assets. Hasil uji parsial disimpulkan bahwa loan to deposit ratio, capital adequacy ratio, dan bank size tidak berpengaruh terhadap return on assets. Hasil uji parsial disimpulkan bahwa beban operasional pendapatan operasional berpengaruh negatif terhadap return on assets.
Rancang Bangun Aplikasi Akuntansi Penyusunan Laporan Keuangan Berbasis Spreadsheet Pada CV. ABC Kusno, Hendra Sanjaya; Finanto, Hasto; Santika, Sisca; Ramadhani, Ranita
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 26 No. 4 (2024): Oktober
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v26i4.2032

Abstract

Fokus penelitian ini adalah untuk menemukan permasalahan dalam penyusunan laporan keuangan serta merancang dan mengembangkan Aplikasi Akuntansi Penyusunan Laporan Keuangan Berbasis Spreadsheet pada CV. ABC. Metode yang dipakai yaitu Participatory Action Research (PAR) dengan pendekatan pengembangan produk. Pengumpulan data dilakukan melalui teknik inquiry, observasi, dan wawancara. Design serta subjek, alat serta prosedur mengumpulkan dan menganalisis data adalah semua bagian dari tahapan penelitian. Barang yang dikembangkan telah berhasil diimplementasikan dengan baik. Selain meningkatkan kemudahan penggunaan, aplikasi ini memungkinkan pengolahan transaksi keuangan dan pembuatan laporan keuangan yang fleksibel secara otomatis CV. ABC menunjukkan penerimaan positif terhadap teknologi ini dan keinginan untuk menggunakannya dalam jangka panjang. Penelitian ini mendemonstrasikan keberhasilan pengembangan dan implementasi SIA berbasis Spreadsheet yang sesuai dengan kebutuhan CV. ABC. Temuan ini sejalan dengan Technology Acceptance Model (TAM), menekankan pada dampak dirasakan sehingga mempengaruhi penerimaan teknologi serta kemudahan penggunaan
Pengaruh pola mutasi, lingkungan kerja dan stress kerja terhadap motivasi kerja pegawai Eviyanti, Novitasari; Darmawan, Arief Rahmad; Haryani; Kusno, Hendra Sanjaya
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 19 No. 4 (2023): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i4.2492

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh pola mutasi terhadap motivasi kerja pegawai, lingkungan kerja terhadap motivasi kerja pegawai dan stress kerja terhadap motivasi kerja pegawai. Obyek penelitian ini adalah pegawai di KPPBC TMP C Ketapang. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan eksplanatif. Jumlah populasi pada penelitian ini sebanyak 40 responden, sampel yang diambil adalah seluruh anggota populasi dengan metode yang digunakan adalah sensus. Hasil pengujian pola mutasi terhadap motivasi kerja nilai hitung sebesar 2,705 > t tabel = 2,021. α = 0,05 dengan angka signifikansi 0,010 < α = 0,05 sehingga Ho ditolak dan Ha diterima (signifikan). Dengan demikian hipotesis 1 (H1) bahwa pola mutasi berpengaruh positif terhadap motivasi kerja pegawai terbukti. Hasil pengujian pengaruh lingkungan kerja terhadap motivasi pegawai adalah nilai t hitung sebesar 2,959 > t tabel = 2,021 dengan angka signifikansi 0,005. < α = 0,05 sehingga Ho ditolak dan Ha diterima (signifikan). Dengan demikian hipotesis 2 (H2) bahwa lingkungan kerja berpengaruh positif terhadap motivasi kerja pegawai terbukti. Hasil pengujian pengaruh stress kerja terhadap motivasi kerja adalah nilai t hitung sebesar -0,39 < t tabel = 2,021 dengan angka signifikansi = 0,969 > α = 0,05 sehingga Ho diterima dan Ha ditolak. Dengan demikian hipotesis 3 (H3) bahwa stress kerja tidak berpengaruh terhadap motivasi kerja. Dengan demikian pola mutasi dan lingkungan kerja berpengaruh terhadap motivasi kerja pegawai di KPPBC TMP C Ketapang
Competency-Based Training for Business and Management’s Vocational Teachers in East Kalimantan Wijayani*, Dahyang Ika Leni; Kusno, Hendra Sanjaya; Finanto, Hasto
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2024): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v8i1.16586

Abstract

As evidence of their proficiency, Accounting Vocational School graduates are required to possess a TA Junior Competency Certificate. There is only one certified accounting technician teacher in Balikpapan now. This service attempts to address this problem by certifying accounting teachers with professional skills. It is envisaged that as SMK Accounting teachers become certified, SMK graduates' competence will rise as well. The program provided as part of this community service aims to assist in resolving current issues by providing: (1) offline training to get ready for junior accounting technician competency exam; and (2) support during the exam. Forty-five teachers from vocational schools in East Kalimantan participated in this program. Overall, 56% of participants reported feeling extremely satisfied, and up to 44% reported feeling satisfied and assisted by the training. According to the feedback from this program, participants thought that more training time was necessary, particularly for computer accounting application schemes.
Green Accounting, Corporate Social Responsibility, Business Strategy, and Firm Value: Evidence from Indonesia Santika, Sisca; Kusno, Hendra Sanjaya; Arazy, Dito Rozaqi; Ismail, Aida Hazlin
AKRUAL: JURNAL AKUNTANSI Vol 17 No 1 (2025): AKRUAL: Jurnal Akuntansi.
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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

Abstract

Introduction/Main Objectives: This paper investigates the influence of Green Accounting practices and Corporate Social Responsibility (CSR) disclosures on Firm Value in the Indonesian mining sector, highlighting the critical role of environmental and social responsibilities in corporate valuation. Background Problems: The research question centres on whether Green Accounting and CSR disclosures significantly affect Firm Value. The mining sector, known for its environmental and health risks, must adopt responsible practices to enhance Firm Value. Novelty: This study uniquely incorporates Business Strategy as a moderating variable in examining the relationship between Green Accounting, CSR disclosure, and Firm Value, filling a gap in existing literature on how business strategies impact these relationships. Research Methods: The research utilizes quantitative methods, analysing secondary data from annual and sustainability reports of mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The sample includes 25 companies selected based on criteria such as consistent reporting and profitability, with data processed using SmartPLS 3.2.9 software. Findings/Results: Results indicate that Green Accounting and CSR disclosures positively influence Firm Value. However, Business Strategy does not significantly moderate this relationship, suggesting that the direct effects of Green Accounting and CSR practices on Firm Value are substantial regardless of strategic variations. Conclusion: The study concludes that while Green Accounting and CSR disclosures are pivotal for enhancing Firm Value, Business Strategy does not notably modify this relationship. The implications highlight the necessity for companies to prioritize transparent environmental and social reporting to build stakeholder trust and improve Firm Value. The main takeaway is the essential role of sustainable practices in driving corporate performance and valuation, emphasizing the need for companies to integrate environmental and social responsibilities with financial performance.
Co-Authors Abd Rohman Taufiq Agustin, Kety Lulu Aldhea Shafitri Aulia, Junda Nur Bunga Alfi Sa'idah Danar Retno Sari Darmawan, Arief Rahmad Dewi, Made Lia Anada Dito Rozaqi Arazy Dwi Ayu Fitrianty Endang Sri Apriani Eny Fahrati Erick Sorongan, Erick Eviyanti, Novitasari Finanto, Hasto Gozali Gozali Hadiani, Fatmi Hadiyanto Hadiyanto Hakim, Tito IM. Rahman Haryani Hasto Finanto Ida Ayu Putu Sri Widnyani Ida Suriana Ida Suriana Ismail, Aida Hazlin Ismawanto, Totok Juspa Parasi Kango, Riklan Mairani Safitri Muhamad Redza Safitra Muhammad Zihad Al Qaushar Muhammad Zulfariansyah Murlita, Yudha Adha Murtanto Murtanto Nabila Khairunnissa Nawang Retno Novia Arthamelia Putri Ramadhani Novitasari Eviyanti Nur Vita Opu Ony Artauli Simatupang Parasi, Juspa Patria Rahmawaty, Patria Pongtuluran, Ezra Hartarto Putri Shafar, Habibah Putri, Rizkia Amelia Rakim, Aditya Achmad Ramadhani, Ranita Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ramli Ristika Yulianti Rumiatiningsih Rusti Amalia Putri Safitra, Muhamad Redza Safitri, Elvina Saiful Ghozi, Saiful Santika, Sisca Setiawan Setiawan Sindy Patika Sari Suhaedi Suhaedi Suhaedi Suhaedi, Suhaedi Usfatun Tri Habibah Usman, Wilma Widyanti Wijayani*, Dahyang Ika Leni Wijayani, Dahyang Ika Leni Yulianti, Putri Kartika