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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi dan Pajak Management and Economics Journal (MEC-J) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) INVENTORY: JURNAL AKUNTANSI Referensi : Jurnal Ilmu Manajemen dan Akuntansi Reformasi : Jurnal Ilmiah Ilmu Sosial dan Ilmu Politik Akuntansi dan Teknologi Informasi Studium: Jurnal Pengabdian Kepada Masyarakat International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Perspektif Pembiayaan dan Pembangunan Daerah JAMAS: Jurnal Abdi Masyarakat Journal of Indonesian Economic Research Sharia Economic and Management Business Journal (SEMBJ)

Hendrik Suhendri

Universitas Tribhuwana Tunggadewi, Malang

Author-ID : 3737102

Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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KEPATUHAN WAJIB PAJAK UMKM DI MASA SEBELUM DAN SAAT TERJADINYA PENDEMI COVID 19 Hendrik Suhendri; Nur Ida Iriani; Efriani Aswani Tanggu
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 9, No 1 (2021)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v9i1.2461

The financial condition of MSME actors before and during the Covid-19 pandemi is expected to affect the compliance of MSME actors in paying taxes. The purpose of this study was to determine the implications of the financial condition of MSMEs before and during the Covid-19 pandemi on MSME taxpayer compliance in Tlogomas Village, Lowokwaru District, Malang City. The sample with criteria and Slovin formula test obtained at least 32 respondents. The results of the data normality distribution test using the Shapiro Wilk Test showed the value of each financial data before and during the Covid19 pandemi was 0.024 and 0.025 (below 0.05). Furthermore, the results of the normality test of MSME taxpayer compliance data before and during the Covid-19 pandemi were 0.000 and 0.000 (below 0.05). The results of the Wilcoxon Signed Ranks Test show that there is a significant difference between financial conditions, which is 0.000 (below 0.05), meanwhile, the value of the Wilcoxon Signed Ranks Test for taxpayer compliance was 0.003 (below 0.05). Thus, it can be concluded that: (1) The stable financial condition of MSME actors before the Covid-19 pandemi tends to increase MSME actors' compliance in paying taxes. (2) The unstable financial condition of MSME actors during the Covid-19 pandemi tends to reduce MSME taxpayer compliance in fulfilling their tax obligations

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

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

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%.

PENGARUH NILAI TUKAR, UKURAN PERUSAHAAN DAN LEVERAGE KEUANGAN TERHADAP PROFITABILITAS (Studi Pada Bank BUMN Yang Terdaftar Di Bursa Efek Indonesia) Risnaningsih Risnaningsih; Carmelinda Venansia Du Goma; Hendrik Suhendri
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5440

The purpose of this research is to directly determine the effect of the exchange rate, company size and financial leverage on profitability in state-owned banks as partially registered on the Stock Exchange. This research uses a quantitative descriptive method. In this research, the sample that will be used is a total sample of 4 State-Owned Enterprises banks that have been registered on the IDX. In this research, it is like using a financial report from 2014-2021. The data analysis technique that will be used is using multiple linear regression analysis. The results of this research prove that there is a significant influence on the profitability ratio in State-Owned Enterprise Banks as can be proven based on the Tcount = 3.128, company size can have a significant and significant effect on profitability in State-Owned Enterprise Banks with Tcount = 5,690 and financial leverage has a significant effect on profitability at state-owned banks with t count = 3.486. Banking companies in increasing profitability need to pay attention to financial leverage ratios and company size so that the company value is higher.

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

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.

THE MICRO PPM POLICY FOR MICRO SMALL MEDIUM ENTERPRISES (MSME) PERFORMERS AT THE TIME OF THE COVID-19 PANDEMIC (A CRITICAL ETHNOGRAPHIC STUDY) Sri Andika Putri; Hendrik Suhendri; Risna Ningsih
International Journal of Multidisciplinary Research and Literature Vol. 1 No. 4 (2022): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

The Covid-19 pandemic has disrupted not only the business performance of the large business sector but also has implications for the MSME sector. This research was conducted to develop the concept of the meaning of the Micro PPM Policy among MSME actors in the city of Malang under the values, ideas, and business practices carried out by MSME actors. Besides looking for a "cultural theme" related to the implications of Micro PPM policy, this effort also aims to incorporate values originating from the business philosophy of MSME actors in managing their business to create a complete conceptual framework regarding the impact of implementing Micro PPM policies. PPM policies. The research method uses descriptive qualitative, based on the philosophy of postpositivism in which the researcher acts as a key instrument in this research. The PPM Micro policy is considered to be lacking in providing solutions to the problems faced by MSMEs during the pandemic. Discrimination in terms of distribution of aid funds. Some MSME owners feel they do not need to provide data as a requirement because those who receive aid funds are not those who have already filled in the data but certain MSMEs that government officials have appointed

INDEPENDENSI AUDITOR DI MASA PANDEMI COVID-19 (STUDI PADA KAP "X" MALANG) Ica Nur Hayani; Agustinus Rinto; Irenius Iyel; Hendrik Suhendri
Akuntansi dan Teknologi Informasi Vol. 15 No. 1 (2022): Volume 15, No. 1, Maret 2022
Publisher : Jurusan Akuntansi,Fakultas Bisnis dan Ekonomika,Universitas Surabaya

The Covid-19 pandemic has implications for business activities in general and has implications for the Public Accounting Firm (KAP) business, especially in terms of an auditor's independence. Meanwhile, independence is generally related to the ability of an auditor to be impartial and not easily influenced by certain parties to support audit quality during the Covid-19 Pandemic. This study aims to determine the auditor’s perception of independence during the Covid-19 Pandemic at KAP “X” Office. The paradigm in this study is the Interpretive Paradigm. This type of research is a qualitative approach. Data collection techniques using the method of observation, interviews and documentation. Test the validity of the data using the source triangulation method. The stages in this research are using data reduction, data presentation and concluding (verification). The results showed a statement from one of the informants who stated that there was a request from the client who asked the KAP auditor “X” to give a fair opinion so that there was a continuity of cooperation with the client. Based on this statement, it can be interpreted that during the Covid-19 Pandemic, there was pressure from the client on the auditor to give a fair opinion on the company’s financial performance. Therefore, the auditor needs to consistently adhere to the principle of independence to maintain the audit quality of the financial statements.

Analysis of Financial Performance of Conventional and Islamic BUMN Banks Before and During the Covid-19 Pandemic Hendrik Suhendri; Risna Ningsih; Irenius Iyel
MEC-J (Management and Economics Journal) Vol 6, No 2 (2022)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v6i2.16142

Almost all economic sectors in the world have been affected by the Covid-19 pandemic, including the national banking industry in Indonesia. This study purpose was to examine the differences in the financial performance of State-Owned Conventional Banks and State-Owned Sharia Banks before and during the Covid-19 pandemic. The assessment of financial performance uses the CAR ratio, NPL ratio (for conventional banking) and NPF ratio (for Sharia banking). The database used is the 2019 and 2020 banking financial reports in the website of Financial Services Authority and the websites of each bank. Based on purposive sampling technique, the selected banks that meet the criteria are BRI bank, Mandiri bank, BNI bank, BTN bank, BRI Syariah bank, BNI Syariah bank, and Syariah Mandiri bank. The results of paired sample t test analysis showed that Ho was accepted, meaning that there was no difference in the performance of Capital Adequacy Ratio at SOCB before and during the Covid-19 Pandemic. The analysis of paired sample t test for SOSB, which is seen from the CAR, shows that there is no difference in the performance of CAR ratio of SOSB before and during the Covid-19 pandemic. This indicates that both SOCB and SOSB can maintain their capital adequacy ratio. Conversely, the performance of SOCB credit financing (NPL), using the paired sample t test, shows that there is a difference in the NPL performance of SOCB before and during the Covid-19 pandemic. Meanwhile, contrary to the NPL results of SOCB, the NPF of SOSB shows no difference, both before the Covid-19 pandemic and during the Covid-19 pandemic. This indicates that the performance of SOSB credit financing (NPF) is relatively safe compared to the performance of SOCB (NPL) credit financing.

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

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.

The Effect of Independence and Remote Audit on Audit Quality During the Covid-19 Pandemic Hendrik Suhendri; Adrian Junaidar Handayanto; Tomas Aldi Kelana
MEC-J (Management and Economics Journal) Vol 6, No 3 (2022)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/mec-j.v6i3.16404

This study aims to examine the effect of independence and remote audit on audit quality during the covid-19 pandemic. Covid-19 pandemic makes the auditors have difficulties inspect the audited company directly. Remote audit is a way to solve the difficulties. The effectiveness of remote audit still needs more research related to audit quality. Therefore, this research examines the effect of independence and remote audit on audit quality, both partially and simultaneously. The examination the effect of remote audit on audit quality in covid-19 pandemic is the novelty of this research. The samples are selected by purposive sampling method. The data is collected by questionnaire sent to 8 Public Accounting Firms (KAP) in Malang City. The collected data is analyzed by multiple linear regressions. The partial test results show that auditor independence does not affect on audit quality. On other hand, remote audit affects on audit quality in covid-19 pandemic. Simultaneous test results show that independence and remote audit simultaneous has significant and positive effect on audit quality during the covid-19 pandemic.

Co-Authors Abdul Haris Al-Abi Syahril Adrian Junaidar Handayanto Adrian Junaidar Handayanto Agnes Quartina Pudjiastuti Agnes Quartina Pudjiastuti Agus Dwi Sasono Agustinus Rinto Ahmad Mukoffi Cakti Indra Gunawan Carmelinda Venansia Du Goma Dito Aditia Doretia Deriana Ina Kii Efriani Aswani Tanggu Eugenesia Yuliani Rikarti ica nur Hayani Indrihastuti, Poppy Irenius Iyel Irenius Iyel Katarina Supani Liandra Lutfiyanto Lutfiyanto Nur Ida Iriani Nur Ida Iriani Poppy Indrihastuti Risna Ningsih Risna Ningsih Risnaningsih Risnaningsih Risnaningsih Sri Andika Putri Sri Indah Tomas Aldi Kelana Willy Tri Hardianto Yayuk Sulistiyowati Yayuk Sulistiyowati Yulianus Viki Antono

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