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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) Owner : Riset dan Jurnal Akuntansi MONSU'ANI TANO Jurnal Pengabdian Masyarakat Jurnal GeoEkonomi Ilomata International Journal of Tax and Accounting Jurnal Akuntansi dan Keuangan Jurnal Ekonomi dan Binsis

Herman Herman

Politeknik Baubau

Author-ID : 4128490

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Physics Social Sciences

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Articles

Pengaruh Laba Bersih Terhadap Dividen Kas Pada Perusahaan PT. Indofood CBT Sukses Makmur Tbk Herman Intang
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Among the main sources of companies to decide on dividend payments to investors was profit, management also considers whether to retain profits (not distributed to investors) for the purpose of purchasing fixed assets in order to improve company operations which have an impact on the company's ability to generate profits. This study takes data on net income and cash dividends of PT. Indofood CBT Sukses Makmur Tbk for seven years, starting from 2014 to 2020. This research is a quantitative research that is classified as parametric statistical inferential research, examines the effect, including the associative hypothesis, uses ratio data, which is the highest type of data in the study, then uses one independent variable. and one dependent variable, so that the analytical tool used is simple regression analysis. The results showed that there was a positive and significant influence between net income and cash dividends at PT Indofood CBP Sukses Makmur Tbk. This can be seen in the significance value of 0.02 <0.05 and the T count of 5.773 > the T table value of 2.570.

Pengaruh Pemutihan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Pendapatan sebagai variabel Moderating Muarif Leo; Winda Ayu Virginia; Irmawati Alimuddin; Herman Herman; Muhammad Resky Arwana
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.953

This study aims to determine the effect of motor vehicle tax waiver policy on taxpayer compliance and how income moderates the effect of motor vehicle tax waiver policy on motor vehicle taxpayer compliance. The type of research used is quantitative research with primary data. The data technique collection is a questionnaire media. The population in this case is taxpayers who are served by the SAMSAT office region Baubau, South Est Sulawesi which utilizes the motor vehicle tax waiver policy, totaling 10,600 taxpayers. by using the Slovin formula, the minimum number of samples is 99. The sample determination uses purposive sampling method. Next, the researchers distributed questionnaires. The number of questionnaires that can be processed is 81 questionnaires while the rest cannot be processed because they are incomplete or not returned. The data analysis technique in this research is Moderated Regression Analysis (MRA). The results showed that the motor vehicle tax whitening policy had no significant effect on motor vehicle tax compliance. Taxpayer income has a significant and positive effect on taxpayer compliance with motor vehicle taxes. Taxpayer income has no significant effect on the relationship between motor vehicle tax waiver policy and motor vehicle tax compliance. This study also shows that the income variable is categorized as a moderating predictor variable.

Analysis Of Conventional Methods And Activity Based Costing (ABC) Methods In Determining Product Cost Unit In Bagoster Business Baubau City Herman; Irmawati Alimuddin; Winda Ayu Virginia; Muarif Leo; Muhammad Akbar
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 7 No. 2 (2022)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v7i2.304

The selling price of a product can be a company's strength or weakness, so an appropriate cost recording method is needed. This study aims to compare the recording of product costs a unit using the conventional method and the activity based costing (ABC) method in the Bagoster Business in Baubau City using descriptive statistical quantitative methods. The types of products produced are Fried Meatballs, Monster Fried Meatballs, Tofu Walik, and Monster Fried Indomie. Fried Meatballs, the cost a unit of the conventional method and the ABC method were Rp 12,025.71 and Rp 11,955.66, respectively. Monster Fried Meatballs, the cost a unit for the conventional method and the ABC method is Rp 12,250 and Rp 15,543.85, respectively. Tofu Walik, the unit costs of the conventional method and the ABC method are Rp. 13,129 and Rp. 13,965,157, respectively. Monster Fried Indomie, the cost a unit for the conventional method and the ABC method is Rp. 15,025 and Rp. 11,435.816, respectively. Results of the study, two methods present different results, but ABC method provides a more accurate recording because it charges costs based on cost activities that occur in the product, not equating costs to all products like the conventional method pattern

Analisis Return of Asset (ROA) dan Return of Equity (ROE) pada Perusahaan Transportasi PT. Blue Bird Muarif Leo; Herman Herman
Jurnal Ekonomi & Bisnis Vol 1 No 1 (2022): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

This study aims 1) To determine the return on assets (ROA) obtained by the company PT. Blue Bird, 2) To interpret the return on assets (ROA) obtained by the company PT. Blue Bird, 3) To find out the return of equity (ROE) obtained by the company PT. Blue Bird, 4) To interpret the return of equity (ROE) obtained by the company PT. Blue Bird. The results of this study indicate that the company's profit of PT Blue Bird reached more than four hundred billion in 2018, but in the following year until 2020 the net profit generated by the company is decreasing even in 2019 the company suffered a very large loss, which touched the number more than one hundred and sixty billion, this is due to a pandemic experienced by the world so that it has an impact on company income, especially in the transportation sector, this is also due to regulations achieved by the government to prevent the spread of the corona virus by prohibiting people from traveling so that it will certainly greatly impacted the income of businesses in the transportation sector such as PT Blue Bird.

Pengaruh Harga Pokok Penjualan Terhadap Laba Setelah Pajak Herman
Jurnal Ekonomi & Bisnis Vol 1 No 2 (2022): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

This study aims to determine the effect of cost of goods sold for profit before tax at PT Astra Agro Lestari Tbk. The company is a manufacturing company engaged in processing palm fruit into oil or ingredients for making oil, including cooking oil. The researcher took samples of the cost of goods sold and the company's profit before tax for thirteen years (period), starting from 2009 to 2021. The study used parametric quantitative methods, the type of data used was ratio data, then the hypothesis was associative. The variables used are one independent variable and one dependent variable, so that the measuring instrument used to determine the effect of the independent variable on the dependent variable is simple linear regression analysis. The results of the study is no effect between cost of goods sold and profit before tax at PT Astra Agro Lestari Tbk.

PELATIHAN PEMBUATAN KRIPIK, PENGEMASAN DAN PERHITUNGAN HARGA POKOK PRODUKSI BAGI UMKM Muarif Leo; Herman Herman; Winda Ayu Virginia; Irmawati Alimuddin; Misran Misran
MONSU'ANI TANO Jurnal Pengabdian Masyarakat Vol 6, No 2 (2023)
Publisher : Universitas Muhammadiyah Luwuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/tano.v6i2.2799

Keripik Talas merupakan salah satu komoditi yang ada di desa kaongke-ongkea yang dapat dikembangkan untuk peningkatan pendapatan bagi UMKM, kegiatan pengabdian ini berupa pelatihan kepada salah satu UMKM yang dimana pelaku UMKM ini belum mengetahui bagaimana cara mengelola umbi talas menjadi sebuah makanan instan atau siap saji dengan beberapa varian rasa serta bagaimana cara menentukan harga pokok penjualan. Oleh karena itu tujuan dilakukannya pengabdian ini untuk memberikan pemahaman dan pelatihan mulai dari tata cara mengelola, pengemasan, perhitungan harga pokok penjualan, dan sampai pada pelatihan teknik pemasaran.

The Influence of Operating Cash Flows, Investments Cash Flow, and Funding Cash Flow on the Company Value in Technology Sector Herman; Randy Chaidir
Ilomata International Journal of Tax and Accounting Vol. 4 No. 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i3.780

Investors use the company value as one of the benchmarks in investing the capital since the value is generated from the share price with the basis of the company performance and the public assessment on that performance. The company value can be measured by Price Earning Ratio (PER), Price Book Value (PBV), and Tobin's Q. Price Book Value is selected in this research as its measurement. The research subjects were technology-based companies listed in the Indonesian stock exchange. From the data obtained, it was indicated that there were fluctuations in the value of technology-based companies. This is a dilemma for both the companies and the investors on the grounds that not only the management but also the investors expect the company value to consistently increase. The research sample were 28 companies that met the criteria, within the periods of 2019-2022. The method used was quantitative research with multiple regression analysis as its analytical tool. The results indicated that the operating cash flow, the investment cash flow, and the financing cash flow have no effects on the firm value.

FAKTOR FAKTOR YANG MEMPENGARUHI KONSERVATISME AKUNTANSI PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK INDONESIA Oktavia Nur; Herman Herman
Jurnal GeoEkonomi Vol. 15 No. 1.2024 (2024): EDISI KHUSUS SEMNAS FEB-UNIBA 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v15i1.2024.436

Accounting conservatism is a form of prudence carried out by management in disclosing its financial statements. This study aims to determine the effect of financial distress (FD), debt covenant (DAR), company size (UP), and growth opportunity (GO) on accounting conservatism (CONACC) in transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period both simultaneously and partially. The population in this study is transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling technique uses purposive sampling. This research is a quantitative research using secondary data. The method used in this study is multiple linear regression analysis. The result of this study is that financial distress and company size partially affect negatively and significantly, while debt to assets ratio and growth opportunitiy do not have a positive and insignificant effect on accounting conservatism. While simultaneous financial distress, debt to asset ratio, company size, and growth opportunity have a significant effect on accounting conservatism. Companies are expected to apply accounting conservatism in the preparation of financial statements to ensure accurate and relevant information.

Pengaruh Tarif Pajak, Kepercayaan Penggunaan Dana, dan Pemahaman Akuntansi terhadap Kepatuhan Pajak Melalui Religiusitas Herman, Herman; Chaidir, Randy; Arliani, Fitri
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2524

This research examines taxpayer compliance in Micro, Small and Medium Enterprises using three independent variables, namely tax rates, confidence in the use of funds, and understanding of accounting. What is used as an intervening variable is religious characteristics. The research was carried out by distributing questionnaires to Micro, Small and Medium Enterprises in Balikpapan. The total number of questionnaires distributed was 115 and 88 samples met the requirements for processing. The method used is regression analysis using SmartPLS 3 software. This research found that there is a positive but not significant effect of the tax rate variable on tax compliance, trust in the use of funds has a positive and significant effect on tax compliance, accounting understanding has a positive and significant effect on tax compliance. , religiosity has a positive but not significant effect on tax compliance, while religiosity, when it is an intervening variable, has no effect on tax compliance. Tax rates have no effect on tax compliance through religiosity, trust in the use of funds has no effect on tax compliance through religiosity, and understanding accounting has no effect on tax compliance through religiosity. This shows that a person's religious nature is not able to have an impact on taxpayers' perceptions of the tax rates applied by the government, it does not have an impact on taxpayers' perceptions of integrity and government policies, religious nature has no impact on taxpayers' perceptions of increasing their accounting knowledge. on taxpayer compliance in paying taxes

Factors Influencing Tax Avoidance in Food and Beverage Subsector Companies Herman, Herman; Finesa, Firdaus Cahya
Jurnal Ekonomi & Bisnis Vol 4 No 2 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57151/jeko.v4i2.1078

This study aims to examine the extent to which liquidity, leverage, profitability, and sales growth influence tax avoidance practices. The research sample consists of 12 manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, selected using purposive sampling. Data analysis was conducted through classical assumption tests and multiple linear regression, with the support of SPSS version 25. The results reveal that, partially, liquidity proxied by the Current Ratio (CR), leverage measured by the Debt to Equity Ratio (DER), and profitability proxied by Return on Assets (ROA) each have a positive and significant effect on tax avoidance. Likewise, sales growth is shown to contribute positively and significantly to tax avoidance practices. Furthermore, when tested simultaneously, all four variables—CR, DER, ROA, and sales growth—also exhibit a significant influence on tax avoidance. These findings imply that higher liquidity, debt-based capital structure, profitability, and revenue growth can encourage firms to optimize their tax burden. Therefore, the study highlights the importance for management to design more effective financial strategies and tax policies in order to balance fiscal compliance with corporate performance.

Co-Authors Arliani, Fitri Chaidir, Randy Finesa, Firdaus Cahya Irmawati Alimuddin Laras Sitoayu Misran Misran Muarif Leo Muhammad Akbar Muhammad Resky Arwana Oktavia Nur Randy Chaidir Winda Ayu Virginia

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