Article Per Year (5 Year)
p-Index From 2020 - 2025
3.886
P-Index
This Author published in this journals
All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Ekonomi Bisnis Dan Industri (EBI) Akuntansi'45 Expensive: Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Bisnis, dan Akuntansi Journal of Management, Economic, and Accounting JAS (Jurnal Akuntansi Syariah)
Hendra Tanjung
Universitas Muhammadiyah Sukabumi
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
Teknologi Informasi Berbasis XBRL Dan Potensi Peningkatan Kualitas Pengungkapan Hendra Tanjung
JAS (Jurnal Akuntansi Syariah) Vol 5 No 1 (2021): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v5i1.283

Abstract

Various countries globally have widely used eXtensible Business Reporting Language (XBRL) technology for the financial reporting of public companies. However, studies on the sophistication of XBRL technology and its potential for improving the quality of disclosure have not been widely reviewed. This paper examines this matter with the literature review method, and conclusions are prepared based on qualitative analysis. The XBRL-based reporting system has many advantages compared to the previous reporting system, including faster data transfer, efficiency, and others. In addition, the tag system in XBRL allows users to know more details about the information conveyed. The tag system allows users to search for relevant information and easily compare with different companies. Therefore, the management practice of disclosing financial statements and financial statements is presented explicitly to users of financial statements. Thus, the sophistication of a reporting system based on information technology XBRL can increase transparency and better disclosure.
Efektivitas Penerapan Tarif PPh OP UU No.7 Tahun 2021 Pada Pertumbuhan WP Dan Penerimaan PPh 21 Patriasih, Yasinta; Martaseli, Evi; Tanjung, Hendra
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1290

Abstract

This study aims to explain the growth in the number of taxpayers and the effectiveness of income tax article 21 after the application of the personal income tax rate of Law Number 7 of 2021. The research method used in this research is descriptive qualitative method. The data collection methods in this study are observation, interview and documentation. The research data used are primary and secondary data. Primary data obtained from interviews with KPP Pratama Sukabumi and secondary data in the form of the number of registered taxpayers and the target and realization of income tax Article 21 revenue before and after the application of personal income tax rates in Law No. 7 of 2021. The results showed that the average growth in the number of individual taxpayers 17 months before the implementation and 17 after the implementation of the progressive rate of personal income tax in Law No. 7 of 2021 at KPP Pratama Sukabumi decreased in growth by 0.13% and the effectiveness of income tax article 21 revenue in 2022 was included in the criteria very effective with a percentage of effectiveness of 109.35% and until the data was obtained in May 2023 the effectiveness of revenue fell into the ineffective category with a percentage of effectiveness of 38.75%.
Pengaruh Penerapan Sistem E-Filing Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Listiani Listiani; Andri indrawan; Hendra Tanjung
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1323

Abstract

This study aims to analyze the effect of implementing the E-Filing system and tax volunteers on individual taxpayer compliance at KPP Pratama Sukabumi using a quantitative method approach. The data collection method in this study is using primary data.  The data analysis technique used is multiple linear regression, based on the results of multiple linear regression, the regression equation Y = 11.106 + 0.459X1 + 0.266X2 is obtained. The results of research and partial hypothesis testing show that the Application of the E-Filing System has a significant effect on individual taxpayer compliance, a significance value of 0.001> 0.05 and a calculated t value of 3.403> t table 1.985, The role of Tax Volunteers has a significant effect on individual taxpayer compliance, a significance value of 0. 000 < 0.05 and the value of f count 3.699> f table 1.985, Simultaneously the E-Filing system and the role of tax volunteers have a significant joint effect on individual taxpayer compliance, the significance value is 0.000 < 0.05 and the value of f count 21.768> f table 3.09.
Pengaruh Pajak Hotel Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Pemerintah Kota Sukabumi: Studi Kasus pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kota Sukabumi Silva Asflara; Idang Nurodin; Hendra Tanjung
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2490

Abstract

This study aims to determine the effect of hotel tax and entertainment tax on local revenue. The variables used in this study are hotel tax (X1), entertainment tax (X2), and local revenue (Y). The research method used is a quantitative method with an associative approach. The data used is secondary data obtained from the Sukabumi City Regional Revenue and Financial Management Agency Office. The results of research using SPSS 27, show that the effect of Hotel Tax on Regional Original Revenue is tcount 1,105 < ttable 2,014 with a sig value of 0,275> 0,05. While the effect of entertainment tax on local revenue is tcount -0,509 < ttable 2,014 with a sig value of 0,613 > 0,05. The effect of Hotel Tax and Entertainment Tax simultaneously is Fcount 0,665 < Ftable 4,06 with a sig value of 0,520 > 0,05. So it can be concluded that the effect of Hotel Tax and Entertainment Tax partially or simultaneously has no effect and is not significant on Sukabumi City's Local Revenue for the 2018-2022 period, and the coefficient of determination test shows that the contribution of Hotel Tax and Entertainment Tax to Local Revenue is 17,1%, and the rest is influenced by other factors related to the receipt of Local Revenue.
Pengaruh E-Samsat Dan Samkel Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kota Sukabumi: Studi Kasus Pada UPTD Pusat Pengelolaan Pendapatan Daerah Wilayah Kota Sukabumi Risma Dianti Putri; Venita Sofiani; Hendra Tanjung
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2498

Abstract

This study aims to determine whether there is an effect of E-Samsat and Mobile Samsat on compliance of motor vehicle taxpayers in Sukabumi City. The method used is quantitative method with descriptive research type. The sample in this study were 100 motor vehicle taxpayers registered with the UPTD Pusat Pengelolaan Pendapatan Daerah Wilayah Kota Sukabumi using nonprobability sampling techniques. The data collection technique used a questionnaire using a 1-5 Likert scale instrument that had been tested for validity and reliability. Data processing using microsoft office excel and SPSS version 25 program then the data is analyzed by descriptive statistical test, instrument test, classical assumption test, partial test (t-test), simultaneous test (F-test), and determinant coefficient test (R2). The data analysis technique used to answer the hypothesis is multiple linear regression with the help of SPSS version 25. Based on the results of the simultaneous hypothesis test (F-test), it shows that the proposed hypothesis is accepted because it shows positive and significant hypothesis test results. This means that E-Samsat and Mobile Samsat have an effect on motor vehicle taxpayer compliance. The results of partial hypothesis testing (t-test) show that E-Samsat has an effect on motor vehicle taxpayer compliance. while Mobile Samsat has no effect on motorized vehicle taxpayer compliance.
Analisis Penerapan Sistem Akuntansi Keuangan Berbasis Digital dalam Pengelolaan Dana Bantuan Operasional Kesehatan (BOK) di Puskesmas (Studi Kasus pada Puskesmas Buniwangi) Sri Wahyuni; Hendra Tanjung; Ade Sudarma
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.26765

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem akuntansi keuangan berbasis digital dalam pengelolaan Dana Bantuan Operasional Kesehatan (BOK) di Puskesmas Buniwangi, Kabupaten Sukabumi. Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem akuntansi telah diterapkan dengan menggabungkan metode manual dan digital menggunakan aplikasi seperti SIPD, E-renggar, BOK Salur, dan Excel. Meskipun pelaksanaan pencatatan dan pelaporan berjalan sesuai prosedur, masih ditemukan kendala seperti keterbatasan SDM, pelatihan, dan infrastruktur teknologi. Penelitian ini merekomendasikan peningkatan kapasitas SDM dan digitalisasi sistem untuk mendukung transparansi dan akuntabilitas pengelolaan Dana BOK secara berkelanjutan.
Pengaruh Return on Assets (ROA), Return on Equity (ROE) Dan Investment Opportunity Set (IOS) Terhadap Nilai Perusahaan (Studi Empiris Perusahaan yang Terdaftar di Jakarta Islamic Indeks (JII) pada Periode 2020-2024) Muhamad Abduh; Idang Nurodin; Hendra Tanjung
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.27047

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA), Return on Equity (ROE), dan Investment Opportunity Set (IOS) terhadap nilai perusahaan yang diukur menggunakan rasio Tobin’s Q. Objek penelitian ini adalah perusahaan-perusahaan yang terdaftar dalam Jakarta Islamic Index (JII) selama periode 2020–2024. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan pendekatan analisis regresi linier berganda. Sampel penelitian dipilih menggunakan teknik purposive sampling dan terdiri dari 15 perusahaan yang memenuhi kriteria penelitian. Hasil penelitian menunjukkan bahwa secara parsial, ROA berpengaruh positif dan signifikan terhadap nilai perusahaan, ROE berpengaruh negatif dan signifikan, sedangkan IOS berpengaruh positif namun tidak signifikan pada taraf signifikansi 5%. Namun, secara simultan, ketiga variabel tersebut (ROA, ROE, dan IOS) terbukti berpengaruh signifikan terhadap nilai perusahaan berdasarkan hasil uji F dengan nilai signifikansi sebesar 0,005 (< 0,05). Implikasi dari penelitian ini menunjukkan pentingnya efisiensi penggunaan aset oleh perusahaan dalam meningkatkan nilai pasar. Sementara itu, meskipun ROE tinggi secara teori mencerminkan profitabilitas, penggunaannya perlu ditinjau kembali dalam konteks struktur modal yang efisien. Adapun IOS perlu dipertimbangkan sebagai faktor jangka panjang yang potensial meskipun pengaruhnya masih lemah secara statistik.
Pengaruh Manajemen Modal Kerja dan Rasio Aktivitas Terhadap Profitabilitas Perusahaan Manufaktur Sektor Consumer Non-Cyclicals Yang Terdaftar di BEI pada Tahun 2022-2024 Aulia, Dita; Tanjung, Hendra; Nurmilah, Risma
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3877

Abstract

This study focuses on examining the effect of working capital management and activity ratios on the profitability of consumer non-cyclical manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Working capital management is measured by the Cash Conversion Cycle (CCC), activity ratio is measured by Total Asset Turnover (TATO), and profitability ratio is measured by Return On Asset (ROA). Quantitative research method using annual financial reports as secondary data sources. The sample size used was 53 companies in the non-cyclical consumer sector, using random sampling techniques. This study uses SPSS to measure and evaluate the correlation between the research variables. The findings of this study indicate that there is no partial influence between working capital management and activity ratio on profitability ratio. Simultaneously, there is no influence between working capital management and activity ratio on profitability ratio.
Pengaruh Digitalisasi Layanan dan Promosi Agen Brilink Terhadap Inklusi Keuangan Melalui Perubahan Pola Transaksi Masyarakat Sebagai Variabel Intervening di Agen Brilink Desa Cijalingan Nurazizah, Rida; Tanjung, Hendra; Nurmilah, Risma
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3878

Abstract

Financial inclusion is a key pillar in achieving sustainable economic development, particularly in rural areas that still face limited access to formal financial services. In this context, the digitalization of services and promotional activities carried out by BRILink agents serve as strategic efforts to improve community financial inclusion. This study aims to examine the effect of service digitalization and BRILink agent promotion on financial inclusion, both directly and indirectly through the mediating variable of changes in community transaction patterns. The research method employs a quantitative approach with an associative design. Primary data were collected through questionnaires distributed to 100 respondents who are users of BRILink services in Cijalingan Village, Sukabumi Regency. Data analysis was conducted using the Structural Equation Modeling (SEM) method with SmartPLS version 4.0 software. The results indicate that both service digitalization and BRILink agent promotion have a positive and significant effect on changes in community transaction patterns. Furthermore, digitalization, promotion, and changes in transaction patterns significantly influence financial inclusion. These findings suggest that greater utilization of digital technology and effective promotional strategies by BRILink agents encourage a shift in transaction behavior, ultimately leading to improved financial inclusion. The change in transaction patterns also partially mediates the relationship between digitalization, promotion, and financial inclusion, with the overall model explaining 63.8% of the variance in financial inclusion.
Pengaruh Penerapan Standar Akuntansi Pemerintah dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan di SKPD Kota Sukabumi Fatur, Mochammad; Tanjung, Hendra; Sofiani, Venita
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 3 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i3.27285

Abstract

Penelitian ini bertujuan menguji pengaruh Standar Akuntansi Pemerintah (SAP) dan Sistem Informasi Akuntansi (SIA) terhadap kualitas laporan keuangan SKPD di Kota Sukabumi. Metode yang digunakan adalah kuantitatif asosiatif dengan data dikumpulkan melalui kuesioner dari 33 pegawai lima SKPD yang terlibat langsung dalam penyusunan laporan keuangan. Hasil uji secara parsial menunjukkan bahwa SAP berpengaruh positif dan signifikan terhadap kualitas laporan keuangan (t hitung = 2,713; signifikansi = 0,005), begitu pula SIA (t hitung = 2,863; signifikansi = 0,035). Secara simultan, keduanya juga berpengaruh signifikan (F hitung = 10,264; signifikansi = 0,000) dengan nilai koefisien determinasi (R²) sebesar 0,406. Artinya, 40,6% variasi kualitas laporan keuangan dijelaskan oleh SAP dan SIA. Temuan ini menunjukkan pentingnya penerapan regulasi akuntansi dan pemanfaatan teknologi informasi dalam meningkatkan akuntabilitas keuangan daerah.
Co-Authors Ade Sudarma Aeni, Silvia Alamsyah, Sakti Alfiyansyah, M. Arfi Andri Indrawan Aulia, Dita Cica Septia Ningsih Darmo H Suwiryo Debby Mustika Purnama Alam Elis Lisnawati Elis Evi Martaseli Fatur, Mochammad Gatot Wahyu Nugroho Gunawan, Muhamad Sahrul Hanifah, Neli Hartono, Nicky Dwi Idang Nurodin Jasmine, Angeline Listiani Listiani Muhamad Abduh Mullery, Azril Febrian Nuraisah, Risa Nurazizah, Rida Nurmilah, Risma Oman Rusmana Oman Rusmana Patriasih, Yasinta PUJI LESTARI Puspita Septriana Ridwan, Rizki Fadhillah Risma Dianti Putri Risma Nurmilah Silva Asflara Sri Wahyuni Sudarma, Ade Suwiryo, Darmo H. Syifa Safira Alvina Venita Sofiani