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All Journal Akuntansi Krida Wacana Profita : Komunikasi Ilmiah dan Perpajakan JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Ekonomi dan Bisnis Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Dinasti International Journal of Management Science Jurnal Syntax Transformation Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Educoretax Apssai Accounting Review (ApAR) Jurnal Cakrawala Ilmiah Journal of Innovation Research and Knowledge HUMAN: South Asian Journal of Social Studies Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat SOCIETIES: Journal of Social Sciences and Humanities Accounting Student Research Journal Jurnal Akuntansi E-Amal: Jurnal Pengabdian Kepada Masyarakat
Saebani, Akhmad
Universitas Pembangunan Nasional Veteran Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Does The Owner Characteristic Affect Sustainability Disclosure And Firm’s Performace? (Empirical Evidence From The Indonesia Stock Exchange) Ronny Andesto; Zuhal Maftuh Ahnan; Akhmad Saebani
Dinasti International Journal of Management Science Vol. 4 No. 1 (2022): Dinasti International Journal of Management Science (September - October 2022)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v4i1.1406

Abstract

The purpose of this study was to examine the effect of the characteristics of ownership (institutional, foreign, and government) on the sustainability disclosure level and its implications for firm performance. The population of this study is all companies listed on the Indonesia Stock Exchange during 2016-2020. Purposive sampling was used to determine the sample. Data from 35 companies were obtained for hypothesis testing. Path analysis with SPSS v. 25 is used to data processing. The results show that the institutional ownership has a significant and positive effect on the level of sustainability disclosure. Meanwhile, the foreign and government ownership have significant and negative effect on the level of sustainability disclosure. Furthermore, the institutional, foreign, government ownership and sustainability disclosure level have no significant effect on firm performance.
PENGARUH PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING Nur Fitria Fauziah; Akhmad Saebani
Jurnal Akuntansi VOL. 18 NO. 1A JANUARI-JUNI 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1A.1620

Abstract

This study aims to determine the effect of Taxes, Tunneling Incentive, and Bonus Mechanism on The Company’s Decision to Transfer Pricing. The study uses all of the manufactur companies and mining companies in the coal sector listed on Indonesian Stock Exchange (BEI) in 2014, 2015 and 2016. Sampling technique using purposive sampling (purposive sampling method). Selection of a sample of 90 manufacturing companies and mining companies in the coal sector listed in Indonesia Stock Exchange. Testing the hypothesis is used multiple linear regression analysis with SPSS 23 and a significance level of 5% (0,05). The results of the testing showed that : (1) there is influence of Tax measured by effective tax rate (ETR) with a significance level of 0,020 is smaller than the specified level = 0,05, (2) there is influence of Tunneling Incentive which is measured based on the amount of foreign ownership exceeding 20% to Transfer Pricing with a significance level of 0,002 is smaller than the specified level = 0,05, there is no significance influence of Bonus Mechanism as measured by net profit trend index (ITRENDLB) to Transfer Pricing with a significance level of 0,340 is greater than the specified level = 0,05.Keywords : bonus mechanism, tax, transfer pricing, tunneling incentive
MENUMBUHKAN MINAT DAN MOTIVASI CALON AKUNTAN DALAM PENINGKATAN KOMPETENSI MELALUI SERTIFIKASI AKUNTANSI Akhmad Saebani; Masripah Masripah; Ratna Hindria Dyah Pita Sari; Praptiningsih Praptiningsih
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i1.1207

Abstract

Perkembangan teknologi informasi akuntansi yang semakin maju guna mendukung penyediaan laporan keuangan memberikan dampak terhadap tuntutan profesionalitas para akuntan. Akuntan selain harus memahami konsep dan standar akuntansi, juga harus dapat mengoperasikan software akuntansi. Dengan demikian, tujuan abdimas ini yaitu melalui webinar diharapkan dapat menumbuhkan minat dan motivasi murid-murid di SMKN 20 Jakarta sebagai calon akuntan dalam menguasai pengoperasiaan software akuntansi dan didukung dengan sertifikasi akuntansi. Metode yang digunakan yaitu penyampaian materi, sosialisasi dan diskusi. Dapat ditarik hasil dari abdimas ini yaitu perlu dipersiapkan sejak dini bagi para akuntan agar memiliki kemampuan mengoperasikan software akuntansi sebelum memasuki dunia kerja. Dan para murid SMK merupakan generasi muda sebagai calon akuntan profesional di masa depan. Pengetahuan terkait sertifikasi harus sudah dipahami sejak dini.
Analisis Faktor Kunci Kepuasan Pengguna Sistem Komersial Elektronik Febriandi, Tasya Shabira Ramadhan; Saebani, Akhmad
HUMAN: South Asian Journal of Social Studies Vol 4, No 2 (2024): HUMAN: South Asian Journal of Social Studies
Publisher : HUMAN: South Asian Journal of Social Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/human.v4i2.70333

Abstract

Abstrak. Transaksi penjualan dan pembelian berbasis online (e-commerce) telah menjadi trend yang terus meningkat dekade ini, terlebih dengan merebaknya pandemi Covid-19. Proses bisnis dalam sistem e-commerce telah memberikan banyak kemudahan kepada para penggunanya. Penelitian ini merupakan penelitian kuantitatif yang bertujuan mengetahui pengaruh dari harga, kualitas layanan, dan kualitas sistem terhadap kepuasan penggunan system e-commerce. Sampel dalam penelitian ini berjumlah 77 responden. Sampel yang digunakan dalam penelitian ini adalah pembeli dan penjual atau para pengguna sistem e-commerce. Teknik analisis yang digunakan dalam penelitian ini menggunakan SmartPLS dengan nilai signifikansi 5%. Hasil penelitian ini menunjukkan bahwa variabel harga, kualitas layanan, dan kualitas sistem berpengaruh positif signifikan terhadap kepuasan penggunan sistem e-commerce. Hasil penelitian ini dapat menjadi fokus bagi para wirausahawan serta pengguna e-commerce untuk dapat memperhatikan aspek harga, kualitas layanan, serta kualitas sistem atas kepuasan pengguna sistem e-commerce. Kata Kunci: Harga, Kualitas Layanan, Kualitas Sistem, Sistem E-commerce
EKSPLORASI FAKTOR KUNCI MINAT INVESTASI MELALUI APLIKASI BERBASIS MOBILE (Studi Pada Generasi Z) Azzahra Rahmi Nurfadhila; Akhmad Saebani
Jurnal Cakrawala Ilmiah Vol. 4 No. 4: Desember 2024
Publisher : Bajang Institute

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

Abstract

Generation Z (Gen Z) is a generation that grew up in the era of rapidly developing digital technology and the internet, making them very familiar with technology, social media and information that can be accessed instantly. Gen Z wants solutions that are practical and easy to use. Online investment platforms such as mobile trading applications or other peer-to-peer services make it easy to start investing with just a few clicks on your mobile phone. Gen Z can access the stock market, mutual funds, crypto, or other alternative investments with relatively low initial capital. This research aims to analyze interest in mobile application-based investments by Gen Z. The Theory of Planned Behavior assumes that a person's behavior will be in line with their conscious intentions. This research is quantitative research with primary data using questionnaires and Likert scales for measurement. The population is beginner investors from Generation Z with data collected and data collection using accidental sampling techniques. The sample obtained in this research amounted to 95 respondents. The method used is Structural Equation Model (SEM). The results of this research show that Gen Z's interest in investing via mobile applications is significantly influenced by the Digital Financial Literacy variable and the Information Quality variable, while the Mobile-based investment application System Security variable does not statistically influence Gen Z's interest in investing via mobile applications. Overall, the availability of online investment apps provides an easy and affordable opportunity for Gen Z to start their financial journey. With technology continuing to develop, investments are becoming more inclusive, transparent, and applications with gamification formats are becoming relevant for Gen Z's digital lifestyle
Peningkatan Kualitas Pelaporan Keuangan Melalui Pelatihan Penghitungan Harga Pokok Produksi Bagi Pengrajin Keripik Tempe di Desa Kedung Waringin Bojong Gede, Bogor Saebani, Akhmad; Miftah, Munasiron
IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat Vol 4, No 2 (2024): IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat
Publisher : IPTEK: Jurnal Hasil Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/iptek.v4i2.68351

Abstract

Abstrak. Pengabdian masyarakat ini bertujuan untuk memberikan pemahaman dan keterampilan pelaku usaha kecil dan menengah (UKM) khususnya pengrajin keripik tempe di Desa Kedung Waringin, Bojong Gede-Bogor dalam menghitung harga pokok produksi (HPP) yang benar. Banyak pelaku UKM sering mengalami kesulitan dalam menentukan harga jual yang sesuai, karena kurangnya pemahaman mengenai komponen biaya produksi dan metode penghitungan HPP. Kegiatan pengabdian ini dilakukan dalam bentuk pelatihan dengan melakukan simulasi perhitungan HPP dengan contoh kasus sederhana yang relevan bagi peserta. Metode pelatihan melibatkan pendekatan interaktif dan diskusi agar peserta dapat lebih mudah memahami konsep yang diberikan.Pelatihan ini berhasil memberikan pemahaman peserta tentang komponen biaya dalam produksi, seperti biaya bahan baku, tenaga kerja langsung, dan biaya overhead. Hasil evaluasi menunjukkan bahwa peserta mampu melakukan penghitungan HPP dengan benar dan dapat menentukan harga jual yang sesuai berdasarkan biaya produksi. Penguasaan HPP ini diharapkan dapat meningkatkan daya saing produk UMKM khususnya produk keripik tempe dan membantu pelaku usaha dalam mengoptimalkan keuntungan usahanya. Pelatihan ini juga membuka peluang untuk pendampingan lanjutan bagi UMKM dalam aspek manajemen keuangan dan strategi penetapan harga. Kata kunci: Pelatihan, Harga Pokok Produksi, UMKM, Pengrajin Keripik Tempe.
Pengaruh Fitur Layanan, Kemudahan, dan Kepercayaan Terhadap Kepuasan Pengguna Sistem Mobile Banking (Studi Pada Generasi Z) Kusumawardani, Tarishah; Saebani, Akhmad
SOCIETIES: Journal of Social Sciences and Humanities Vol 5, No 1 (2025): SOCIETIES: Journal of Social Sciences and Humanities
Publisher : SOCIETIES: Journal of Social Sciences and Humanities

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/societies.v5i1.74633

Abstract

Abstrak. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh fitur layanan, kemudahan, dan kepercayaan terhadap kepuasan pengguna sistem mobile banking, khususnya di kalangan Generasi Z. Penelitian ini menggunakan metode kuantitatif dengan data primer yang dikumpulkan melalui kuesioner menggunakan skala Likert sebagai alat ukur. Sampel penelitian sebagai responden merupakan Generasi Z dengan rentang usia 17-27 tahun yang menggunakan aplikasi mobile banking, dengan teknik pengambilan sampel non-probability sampling, khususnya accidental sampling. Jumlah responden dalam penelitian ini adalah 100 orang. Analisis data dilakukan menggunakan metode Structural Equation Modeling (SEM) dengan SmartPLS. Hasil penelitian menunjukkan bahwa fitur layanan dan kemudahan berpengaruh positif dan signifikan terhadap kepuasan pengguna sistem mobile banking pada Generasi Z. Namun, kepercayaan tidak memiliki pengaruh yang signifikan terhadap kepuasan pengguna. Temuan ini mengindikasikan bahwa penyedia layanan mobile banking perlu meningkatkan fitur layanan serta kemudahan penggunaan untuk meningkatkan kepuasan pengguna, serta mempertimbangkan faktor lain yang dapat memengaruhi tingkat kepuasan dalam penggunaan sistem mobile banking. Kata Kunci: Fitur Layanan, Kemudahan, Kepercayaan, Kepuasan Pengguna Sistem, Mobile Banking
User satisfaction analysis of e-filing system in reporting annual tax returns for individual taxpayers Nurlanda, Balqis Yessa; Saebani, Akhmad
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1560

Abstract

This study aims to determine the effect of system quality, service quality, and ease of use on user satisfaction of the e-Filing tax system for individual taxpayers. The existence of complaints related to technical aspects and understanding of use indicates the importance of evaluating user satisfaction. Therefore, this study was conducted to analyze the extent to which users are satisfied with the e-Filing system in reporting Annual Tax Returns, so that it can be the basis for improving tax services in the future. The research approach used is a quantitative method with primary data, and sampling using the snowball sampling technique. The research sample collected and processed was 127 samples with individual taxpayer respondents. The research data was processed using the Structural Equation Model with the help of SmartPLS 4 statistical software with a significance level for accepting the research hypothesis of 5%. The results of testing the research hypothesis indicate that the variables of system quality and ease of use have a significant positive effect on user satisfaction of the e-Filing tax system for individual taxpayers. However, the variable of service quality does not affect user satisfaction of the e-Filing tax system for individual taxpayers.
PENINGKATAN MEDIA PEMBELAJARAN INTERAKTIF PAUD DI KABUPATEN SERANG Kraugusteeliana, Kraugusteeliana; Saebani, Akhmad
Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Vol. 1 No. 2 (2022): Ekalaya Journal
Publisher : Nindikayla Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.502 KB) | DOI: 10.57254/eka.v1i2.37

Abstract

The golden age of students where currently early childhood children are very easy to receive various information. At this time, some early childhood education in Baros Village still use conventional learning methods. this is the reason for the need for a paradigm shift that makes learning interesting and interactive. Interactive learning media training is carried out to equip teachers how to make interesting early childhood learning media so that they can quickly find out and understand what the teachers are teaching. The stages carried out The training stages consist of the stages of socialization, training, adjustment of needs, and testing of learning media. Based on the results of the Pretest for 10 questions including the question of country names, state symbols, national anthems and others, the results obtained were around 28 PAUD children answered incorrectly and did not understand the learning material being asked but after using the learning media that had been prepared by the Community Service Team and teachers, the results from the Post test showed significance to 100% with a total of 10 questions for 28 PAUD children with all correct answers
DETERMINASI KUALITAS LABA PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Safitri, Indhira; Ajengtiyas, Ayunita; Saebani, Akhmad
Jurnal Akunida Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i1.4464

Abstract

This study aims to determine empirically the effect of capital structure, firm size, profit growth and liquidity as well as profitability and firm age as control variables on earnings quality in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research is a type of qualitative research that uses secondary data in the form of company annual reports. This study used a sample of 99 manufacturing companies. The technique for analyzing the data in this study uses a regression model selection test, classical assumption test, multiple linear regression, and partial hypothesis testing with STATA version 16. Based on the results of data analysis, it can be concluded that (1) capital structure, earnings growth and profitability have a negative effect on earnings quality, (2) firm size has a positive effect on earnings quality, (3) liquidity and firm age have no effect on earnings quality.
Co-Authors Ajengtiyas, Ayunita Andi Manggala Putra Andi Manggala Putra Azzahra Rahmi Nurfadhila Bonna Marietta Bardo Bunga Novitasari Farabi, Ferro Al Fauziah, Nur Fitria Febriandi, Tasya Shabira Ramadhan Kraugusteeliana Kraugusteeliana Kusumawardani, Tarishah Lastiningsih, Nugrahini Marthin, Adam Masripah Megawati Marine Putri Miftah, Munasiron Munasiron Miftah Nandita Rakhmad nerisa arviana Nugrahini Lastiningsih Nur Fitria Fauziah Nurlanda, Balqis Yessa Praptiningsih Praptiningsih Ratna Hindria Dyah Pita Sari Regita Ardilassinta Putri Ronny Andesto Safitri, Indhira Wahyu Ari Andriyanto Zuhal Maftuh Ahnan