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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
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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An empirical assessment of corporate governance components and their impact on profitability: evidence of listed banks in Indonesia Ahmad Mukoffi; Hendrik Suhendri; Dwi Hastuti; Meliyana Meliyana; Sri Indah
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 10 No. 4 (2022): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v10i4.20394

Abstract

This study aims to determine the effect of business size, capital structure, audit committee, board of directors, and board of commissioners on company profitability in banking companies listed on the Indonesia Stock Exchange from 2018 to 2021. A total of 42 banking companies are the study sample. A purposive sampling technique was used to get 10 sample companies for 4 years with 40 observations. The research data comes from a sample of companies from the Indonesian Stock Exchange website. Multiple regression analysis and descriptive statistical analysis are the data analysis methods used. The research findings show that company size affects profitability, but the board of directors, board of commissioners, audit committee, and capital structure do not affect company profitability.
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.
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

Abstract

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.
PERAN STAKEHOLDER DALAM MENDUKUNG KETAHANAN MANGROVE BERKELANJUTAN DI BANYUURIP MANGROVE CENTER, JAWA TIMUR Hendrik Suhendri; Dito Aditia; Cakti Indra Gunawan
KRISNA: Kumpulan Riset Akuntansi Vol. 16 No. 2 (2025): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.16.2.2025.279-290

Abstract

The area of mangrove forests in Indonesia continues to shrink, so it is necessary to strengthen the capacity of human resources to support sustainable mangrove resilience. The purpose of the research is to identify multi-stakeholder roles, strengths, weaknesses, opportunities and threats, as well as formulate the best strategies in supporting sustainable mangrove resilience. This study uses a descriptive qualitative method, with SWOT analysis. The results of the study showed that there were multi-staleholders who played a role, namely the community, the Banyuurip Village Government, the Banyuurip Mangrove Center Admin Team, the Non-Governmental Organization Volunteer Alliance for Nature Rescue (Arupa), PGN Saka, Academicians of Brawijaya University, Academicians of Raden Rahmat University, Mass Media, namely Mongabay, and the Forestry Service of East Java Province. Banyuurip Mangrove Center has 11 strengths, 8 weaknesses, 12 opportunities and 4 threats. The best strategy formulation is to strengthen synergy between stakeholders through communication forums
Dampak Gejolak Politik Demonstrasi 2025 Terhadap Volatilitas IHSG Sektor Perbankan dan Nilai Tukar Rupiah Doretia Deriana Ina Kii; Hendrik Suhendri; Yayuk Sulistiyowati
Journal of Indonesian Economic Research Vol. 4 No. 1 (2026): June
Publisher : Yayasan Lentera Avanya Nagari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61105/jier.v4i1.418

Abstract

This study aims to analyze the effect of political turmoil in the form of the 2025 demonstrations on the volatility of the Composite Stock Price Index (CSPI) and the Rupiah exchange rate in the banking sector in Indonesia. The study employs a quantitative approach using the event study method and volatility analysis. The research data consist of secondary data obtained from the Indonesia Stock Exchange, Yahoo Finance, and Bank Indonesia, with an observation period of five days during the demonstrations and five days after the 2025 demonstrations. The research sample consists of six state-owned banks selected using purposive sampling techniques. Data analysis was conducted using a paired sample t-test to examine differences in CSPI volatility and the Rupiah exchange rate before and after the demonstration events. The results indicate that the 2025 demonstrations had a significant effect on CSPI volatility and the Rupiah exchange rate. Statistical test results show a significant difference between the period during and after the demonstrations, with a significance value of 0.000 < 0.05. These findings indicate that political turmoil can affect capital market stability and macroeconomic conditions, particularly in the banking sector, which is sensitive to political and economic changes. This study supports signaling theory and semi-strong form market efficiency theory, which state that political information serves as a signal for investors in making investment decisions.
EFEKTIVITAS MODEL PENGABDIAN MASYARAKAT BERBASIS KOLABORASI DALAM PELAYANAN ARUS MUDIK DAN BALIK IDUL FITRI: Effectiveness of a Collaborative Community Service Model in Managing Eid Homecoming Traffic Flow Sri Indah; Hendrik Suhendri; Yayuk Sulistiyowati; Poppy Indrihastuti; Nur Ida Iriani; Agus Dwi Sasono
JAMAS : Jurnal Abdi Masyarakat Vol. 4 No. 2 (2026)
Publisher : Forind Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62085/jms.v4i2.274

Abstract

Tradisi mudik merupakan fenomena sosial tahunan di Indonesia yang melibatkan mobilitas masyarakat dalam jumlah besar dan berpotensi menimbulkan berbagai permasalahan seperti kemacetan, kecelakaan, dan ketidaknyamanan perjalanan. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pelayanan, edukasi, serta meningkatkan kesadaran masyarakat terkait keselamatan, kesehatan, dan kenyamanan selama arus mudik dan arus balik Idul Fitri 1447 H. Kegiatan ini dilaksanakan melalui kolaborasi antara Universitas Tribhuwana Tunggadewi dengan OPOR dan POSKOTIS Kabupaten Malang di Pos Kepolisian Exit Tol Singosari. Metode yang digunakan adalah pendekatan partisipatif dengan teknik penyuluhan, pelayanan langsung, dan pendampingan kepada pemudik. Hasil kegiatan menunjukkan bahwa pelayanan yang diberikan mampu meningkatkan pemahaman masyarakat terhadap pentingnya persiapan perjalanan, serta memberikan dampak positif terhadap kelancaran arus lalu lintas. Selain itu, kegiatan ini juga memperkuat peran civitas akademika sebagai agen perubahan sosial.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS AKUNTABILITAS PADA BUMDES PANDESARI UNIT KP SPAMS SUMBERSARI: Assistance in Preparing Accountability-Based Financial Statements at BUMDes Pandesari KP SPAMS Sumbersari Unit Hendrik Suhendri; Agnes Quartina Pudjiastuti; Eugenesia Yuliani Rikarti
JAMAS : Jurnal Abdi Masyarakat Vol. 4 No. 1 (2026)
Publisher : Forind Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62085/jms.v4i1.237

Abstract

Badan Usaha Milik Desa (BUMDes) merupakan instrumen strategis dalam mendorong pembangunan ekonomi desa dan peningkatan kesejahteraan masyarakat. Keberhasilan pengelolaan BUMDes sangat dipengaruhi oleh kualitas tata kelola keuangan yang akuntabel dan transparan. BUMDes Pandesari yang berlokasi di Kecamatan Pujon, Kabupaten Malang, melalui unit usaha KP SPAMS Sumbersari yang bergerak di bidang pengelolaan air bersih, masih menghadapi berbagai permasalahan dalam penyusunan laporan keuangan. Permasalahan tersebut meliputi pencatatan transaksi yang belum sistematis, keterlambatan pelaporan, penggunaan format laporan yang tidak baku, serta keterbatasan kapasitas sumber daya manusia dalam memahami prinsip-prinsip akuntansi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan akuntabilitas pengelolaan keuangan BUMDes melalui pendampingan penyusunan laporan keuangan yang terstruktur dan berstandar. Metode pelaksanaan meliputi sosialisasi mengenai pentingnya akuntabilitas keuangan, pelatihan dasar akuntansi yang relevan dengan kebutuhan unit usaha, pendampingan praktik pencatatan transaksi keuangan yang terjadi secara nyata, serta evaluasi dan monitoring terhadap hasil penyusunan laporan keuangan. Hasil kegiatan menunjukkan adanya peningkatan yang signifikan dalam pemahaman pengelola terhadap siklus akuntansi, mulai dari pencatatan transaksi hingga penyusunan laporan keuangan sederhana. Laporan keuangan yang dihasilkan menjadi lebih rapi, tepat waktu, dan dapat dipertanggungjawabkan. Selain itu, kegiatan ini juga meningkatkan kesadaran pengelola terhadap pentingnya transparansi dan akuntabilitas dalam pengelolaan keuangan unit usaha desa. Pendampingan ini diharapkan dapat menjadi model yang berkelanjutan dan dapat direplikasi pada BUMDes maupun unit usaha desa lainnya dalam rangka memperkuat tata kelola keuangan berbasis akuntabilitas publik.
Determinants of Investment Decision Quality in Village-Owned Enterprises: The Role of Digital Literacy, Behavioral Factors, and Social Environment Hendrik Suhendri; Agnes Quartina Pudjiastuti
Sharia Economic and Management Business Journal (SEMBJ) Vol. 7 No. 2 (2026): Sharia Economic and Management Business
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/sembj.v7i2.1925

Abstract

Background: This study examines the role of digital literacy knowledge, decision-making behavior, and social environment in shaping the quality of investment decisions within Village-Owned Enterprises (BUMDes) in Malang Raya. Guided by bounded rationality theory, the research argues that limitations in information processing, cognitive capacity, and social pressures influence how BUMDes managers evaluate and select investment alternatives. Method: Using a quantitative descriptive–correlational design, data were collected through a survey of 66 BUMDes managers who met the criteria of active involvement in investment decision-making. The structural model was tested using PLS-SEM (WarpPLS). Results: Results of the measurement model confirm that all constructs meet the reliability and validity criteria. The structural findings show that digital literacy knowledge does not significantly influence decision-making behavior, yet it has a significant effect on the social environment. Both decision-making behavior and social environment demonstrate significant positive effects on the quality of BUMDes investment decisions. Conclusion: These results highlight that beyond individual cognitive capability, social norms and community expectations shape managerial investment judgment. The study contributes to the limited empirical literature on investment decision quality in BUMDes and underscores the need for strengthening digital competence and supportive social structures to enhance investment governance at the village level
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