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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) INVENTORY: JURNAL AKUNTANSI Referensi : Jurnal Ilmu Manajemen dan Akuntansi Reformasi : Jurnal Ilmiah Ilmu Sosial dan Ilmu Politik Studium: Jurnal Pengabdian Kepada Masyarakat
Hendrik Suhendri
Universitas Tribhuwana Tunggadewi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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PENERAPAN AKUNTANSI DENGAN METODE ACCRUAL BASIS PADA UKM BATIK MALANGAN KELURAHAN BANDUNGREJOSARI MALANG Risnaningsih .; Hendrik Suhendri
REFORMASI Vol 5, No 2 (2015)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.776 KB) | DOI: 10.33366/rfr.v5i2.307

Abstract

Generally, UKM in Indonesia have not been held and the maximum use of accounting information in the management of its business (Rochmat, 2003; Fansuri, 2006; Firdaus, 2010; Hubeis, 2012). As same as UKM Batik Malangan who has not been organized and use accounting information maximally. The purpose of this study was to determine whether UKM Batik Malangan Kelurahan Bandungrejosari Malang has implemented accrual basis accounting method or not.This type of research is a descriptive research. The location that used in this research are UKM Batik Malangan Kelurahan Bandungrejosari Malang. The technical of collecting data that used in this study was a questionnaire, observation, interview and documentation. Data analysis method that used in this study is distributing questionnaires to the respondents, the questionnaire process and conclude whether UKM Batik Malangan already implementing accrual accounting method or not. The results showed that UKM Batik Malangan did not apply accrual accounting method. All this time, UKM have not made a financial statement, and to determine the profit or loss obtained each year, UKM Batik Malangan only calculate the amount of income is reduced by the costs incurred. So as to obtain additional capital from bank loans, UKM Batik Malangan has hard problem, as all this time they have not implement accounting.
Pengaruh Biaya Produksi dan Biaya Promosi Terhadap Laba Bersih (Studi Pada Perusahaan Roti PT. Nippon Indosari Corpindo Tbk Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2019) Yulianus Viki Antono; Hendrik Suhendri; Sri Andika Putri
INVENTORY: JURNAL AKUNTANSI Vol 5, No 2 (2021)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v5i2.10656

Abstract

The purpose of this research is to find out the influence of production costs and promotional costs on net income at PT NIC Tbk which has been listed on the IDX for the 2014-2019 period. Meanwhile, in this research, quantitative methods are used and multiple linear regression analysis is used. The results found in this research are that the production cost variable can have a significant effect on net income, which can be proven through the value of t count = 7.299 (greater than t table = 2.447) and significant value = 0.000 (smaller than t table = 2.447) 0.05), so that hypothesis 1 can be accepted, while the promotion cost variable can also have a significant effect on net income, it can be proven through the t count = 5.881 (greater than t table = 2.447) and the significant value = 0.000 (less than 0.05), so hypothesis 2 can be accepted. The variable influence of production costs and promotion costs has a significant influence on the net profit of PT NIC Tbk which has been listed on the IDX for the 2014-2019 period of 20.8%.  
Edukasi Virtual Ketahanan Ekonomi Keluarga Dalam Lingkup Edukasi Makanan Gizi Untuk Kesehatan Sri Indah; Hendrik Suhendri; Willy Tri Hardianto; Poppy Indrihastuti; Risnaningsih
Studium: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3 (2022): Studium: Jurnal Pengabdian Kepada Masyarakat
Publisher : WIDA Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53867/jpm.v1i3.36

Abstract

Limited knowledge and low levels of healthy living behavior have a significant impact on nutrition, health, and the economic well-being of families. To address these issues, this community service focused on problem solving, namelu through a virtual education method and self-reflection. Having 40 participants from PKK members in Precet Village, it was conducted through group discussions. The aims of this activity are to (1) improve awareness of balanced nutrition, nutrition, and the benefits of local food, and (2) to increase awareness of local food processing as a means of ensuring nutritional and economic security. This discussion then concluded that educational methods are quite effective at increasing knowledge. Additionally, the distribution of educational contents virtually ensures that the information presented is understood, as it is an audio-visual medium.
PENGARUH MOTIVASI DIRI DAN PERSEPSI MAHASISWA PROGRAM STUDI AKUNTANSI TERHADAP PEMINATAN KARIR DALAM BIDANG PERPAJAKAN (Study Empiris Mahasiswa Akuntansi Universitas Tribhuwana Tunggadewi Malang) Katarina Supani Liandra; Adrian Junaidar Handayanto; Hendrik Suhendri
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 1 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i1.3389

Abstract

ABSTRACTStudents don't understand the future prospects of students in the field of taxation. The lack of student knowledge, especially about career and work relating to the Tax concentration plan, makes students find it difficult to maximize their potential when participating in campus activities, which will later be used as regulations and input in the future work to the public. The purpose of this study was to determine whether or not the influence of self-motivation and student perceptions of the Accounting Study Program in 2016, 2017 and 2018 on career interest in the field of taxation. The method used is a quantitative method. Samples used as many as 100 respondents. And data analysis using multiple linear regression analysis to determine the existence of a simultaneous or partial either influence. The results of this study indicate based on partial test results there is a positive influence of self-motivation for students' accounting study programs on career specialization in the field of taxation. Based on the results of the test partially there is a positive influence of the Supreme Perception of the Accounting Study Program on career specialization in the Popa-Jakan field. And based on the test results simultaneously there is a positive influence of self-motivation and student perceptions of accounting study programs on career specialization in the field of taxation. Keywords: Motivation, Perception, Career Interests, Taxation ABSTRAKMahasiswa kurang memahami prospek pekerjaan bidang perpajakan di masa yang akan datang. Tujuan penelitian ini untuk mengetahui ada tidaknya pengaruh motivasi diri dan persepsi mahasiswa program studi akuntansi terhadap peminatan karir dalam bidang perpajakan. Variabel bebas yaitu motivasi diri dan persepsi dan variabel terikat yaitu peminatan karir dalam bidang perpajakan. Metode yang digunakan penelitian ini adalah metode kuantitatif. Teknik pengumpulan data yaitu teknik sampling jenuh dengan Sampel yang digunakan sebanyak 100 responden. Dalam penelitian ini, analisis data yang digunakan  adalah analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa uji secara parsial terdapat pengaruh positif motivasi diri mahasiswa program studi akuntansi terhadap peminatan karir dalam bidang perpajakan. Berdasarkan hasil uji secara parsial terdapat pengaruh positif persepsi mahasiswa program studi akuntansi terhadap peminatan karir dalam bidang perpajakan. Dan berdasarkan hasil uji secara simultan terdapat pengaruh positif motivasi diri dan persepsi mahasiswa program studi akuntansi terhadap peminatan karir dalam bidang perpajakan. Berdasarkan hal tersebut dapat disimpulkan bahwa Motivasi diri dan persepsi mahasiswa berpengaruh terhadap peminatan karir dalam bidang perpajakan  Kata kunci: Motivasi, Persepsi, Minat Karir, Perpajakan.
Analisis Kebermanfaatan Dan Kemudahan Wajib Pajak Pada Dosen Tetap Universitas Tribhuwana Tunggadewi Malang Dalam Penggunaan e-filling Sebagai Sistem Pelaporan SPT Tahunan Secara Elektronik Risnaningsih Risnaningsih; Hendrik Suhendri; Lutfiyanto Lutfiyanto
JEMAP Vol 5, No 2: Oktober 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i2.4752

Abstract

The purpose of this study was to find out how taxpayers respond to the usefulness and convenience of e-filling as an annual tax return reporting system. The object of this research is a permanent lecturer at Tribhuwana Tunggadewi University. The method used in this research is descriptive qualitative. The sampling technique used the Slovin formula and obtained 36 respondents. Collecting data in this study through questionnaires and interviews. The data analysis used in this study used descriptive analysis using percentages. The results show that for the usefulness of e-filling, e-filling is categorized as very useful with a percentage of 88% and for ease of e-filling, e-filling is also categorized as easy with a percentage of 84%. Which is corroborated by the interview results.
ANALISIS PERUBAHAN HARGA SAHAM BANK SYARIAH BUMN SEBELUM MERGER DAN PASCA MERGER Hendrik Suhendri; Sri Indah; Abdul Haris Al-Abi Syahril
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 2 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i2.4093

Abstract

Purpose: This study aims to determine the closing stock prices of state-owned Islamic banks before and after the merger. The government hopes that this merger between state-owned Islamic banks will be able to strengthen the capital structure of the national economy, Methods: This type of research is quantitative. The closing share prices of state-owned Islamic banks before and after the merger are documented, Analysis data: The results of the Kolmogorov-Smirnov data normality test show that the value of each closing price before and after the merger is 0.00 and 0.00 (less than 0.05). Because the data is not normally distributed (less than 0.05), the analysis tool used is the Wilcoxon signed rank test, Result and discussions: The result of the Wilcoxon signed rank test is 0.00 (less than 0.05). This can be interpreted that there is a difference in the closing price of the shares after the merger which is higher than the closing price of the shares before the merger, Conclusion: The closing price of shares after the merger is higher than the closing price of shares before the merger. This indicates the importance of strengthening the capital structure in the midst of unstable national economic conditions, especially during the Covid-19 pandemic. Future research can include the dividend variable to determine the impact of the merger from the shareholder side.Tujuan: Penelitian ini bertujuan untuk mengetahui harga saham penutupan bank syariah BUMN sebelum merger dan pasca merger. Pemerintah berharap merger antar bank Syariah BUMN ini mampu memperkuat struktur permodalan perbankan syariah nasional., Metode: Jenis penelitian ini adalah kuantitatif. Harga saham penutupan bank-bank syariah BUMN sebelum merger dan sesudah merger didokumentasikan, Analisis data: Hasil uji normalitas data Kolmogorov-Smirnov menunjukkan nilai masing-masing data harga saham penutupan sebelum dan pasca merger adalah 0,00 dan 0,00 (nilainya kurang dari 0,05). Oleh karena datanya tidak terdistribusi normal (kurang dari 0,05), maka alat analisis yang digunakan adalah Wilcoxon signed rank test, Hasil dan diskusi: Hasil uji Wilcoxon signed rank nilainya adalah 0,00 (kurang dari 0,05). Ini bisa dimaknai bahwa ada perbedaan harga saham penutupan pasca merger yang lebih tinggi dibandingkan harga saham penutupan sebelum merger.  Kesimpulan: Tingginya nilai harga saham penutupan pasca merger dibandingkan dengan harga saham penutupan sebelum merger. Ini mengindikasikan pentingnya penguatan struktur permodalan di masa perekonomian yang tidak stabil, khususnya di masa pandemic Covid-19. Penelitian lebih lanjut bisa memasukkan variabel deviden untuk mengetahui dampak merger dari sisi shareholder.
Co-Authors Abdul Haris Al-Abi Syahril Adrian Junaidar Handayanto Indrihastuti, Poppy Katarina Supani Liandra Lutfiyanto Lutfiyanto Risnaningsih Risnaningsih Risnaningsih Sri Andika Putri Willy Tri Hardianto Yulianus Viki Antono