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All Journal Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT DWIJA CENDEKIA: Jurnal Riset Pedagogik Jurnal Akuntansi Aktual Jurnal Manajemen Strategi dan Aplikasi Bisnis AKURASI: Jurnal Riset Akuntansi dan Keuangan SULUH: Jurnal Abdimas Journal of Research in Business, Economics, and Education Jurnal Buana Akuntansi Jurnal Abdidas Jurnal Ilmiah Manajemen Ubhara Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ Jurnal Pengabdian Kepada Masyarakat Patikala JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) Asian Journal of Community Services (AJCS) SENTRI: Jurnal Riset Ilmiah Jurnal Ilmu Multidisplin Jurnal Pemberdayaan Umat Mulia Pratama Jurnal Ekonomi dan Bisnis Madani: Multidisciplinary Scientific Journal Manajemen Kreatif Jurnal Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Jurnal Riset dan Inovasi Manajemen Jurnal Manajemen dan Pemasaran Digital Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Jurnal Ilmiah Ekonomi dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Indonesian Journal of Economics and Strategic Management Jurnal Humaniora, Ekonomi Syariah dan Muamalah JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Greenation Ilmu Akuntansi Akurasi

Cahyadi Husadha

Univeritas Bhayangkara Jakarta Raya

Author-ID : 4381265

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture 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 Library & Information Science Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENGARUH EFIKASI DIRI, KOMITMEN PROFESIONAL, PENGALAMAN KERJA, DAN SITUASI KONFLIK PERAN TERHADAP KINERJA AUDITOR Triana Yuniati; Cahyadi Husadha; Futriwati
Jurnal Ilmiah Akuntansi dan Manajemen Vol 17 No 1 (2021): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

The population in this study were the employee auditors at the Public Accounting Firm (KAP), with a sample size of 80 auditors. The questionnaire was distributed directly using hardcopy to the worker auditors at the Public Accounting Firm (KAP). The methodology in this research is using the method of probability sampling and purposive sampling stage. The results of the study partially show that Self-Efficacy has no effect on Auditor Performance; t-test results obtained a significance value of 0.263> 0.05. Professional Commitment affects Auditor Performance; t-test results obtained a significance value of 0.003 <0.05. Work experience has an effect on Auditor Performance; t-test results obtained a significance value of 0.038 <0.05. And the role conflict situation affects the performance of the auditor; t-test results obtained a significance value of 0.026 <0.05. Meanwhile, the results of the research simultaneously show that Self-Efficacy, Professional Commitment, Work Experience, and Role Conflict Situations together have an effect on Auditor Performance; f-test results obtained a significance value of 0.004 <0.05.

Tutiek Yoganingsih PERBEDAAN EARNING AFTER TAXES SEBELUM DENGAN SESUDAH PANDEMI COVID-19: Studi Kasus pada Perusahaan yang Terdaftar di Bursa Efek Tutiek Yoganingsih; Cahyadi Husadha
Jurnal Ilmiah Akuntansi dan Manajemen Vol 18 No 1 (2022): Vol 18 No 1 (2022)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jiam.v18i1.1163

Bagi dunia bisnis, Earning After Tax menjadi salah satu ukuran kinerja keuangan yang diharapkan terwujud dengan nilai positif. Sebagai bentuk keuntungan perusahaan, maka akan secara otomatis (keharusan) terikat dengan kewajiban perpajakan kepada negara. Tanpa diduga dan tanpa diharapkan oleh siapapun, awal tahun 2020, pertama kali di Indonesia terdeteksi masuknya Corona Virus Deseas (Covid-19) yang berdampak serius bagi kesehatan dan semua aktivitas kehidupan, tak terkecuali aktivitas perekonomian. Perekonomian terdampak maka APBN terimbas dampak tsb. hingga 31 Desember 2020 belum pulih (belum kembali normal), malah bertambah dengan bermunculannya varian-varian baru yang menimbulkan berbagai rasa kekawatiran, maka dilakukan penelitian tentang apakah ada perbedaan earning after tax sebelum dengan sesudah pandemi covid-19? Dengan tujuan penelitian untuk memperoleh informasi dampak adanya pandemi terhadap hasil kinerja perusahaan agar bisa menjadi masukan bagi rencana-rencana bisnis kedepannya. Jenis penelitian yang dipilih adalah kausal komparativ ex post facto. Populasi dan sampel adalah perusahaan yang terdaftar di Bursa Efek Indonesia. Data diambil melalui annual report perusahaan yang dipublish secara online. Dengan analisis data berupa uji normalitas, uji homogenitas, dan uji beda. Hasil penelitian menunjukkan terjadi perbedaan yang berupa penurunan earning after tax yang signifikan dalam tahun 2020 dari sebelum terjadi pandemi COVID-19 pada tahun 2019. Dari hal tersebut, diharapkan perusahaan tetap melanjutkan keputusan-keputusan untuk bisa bertahan, begitupun negara, dan masyarakat semakin mantap perlu mendukung agar tetap bisa bertahan.

Pengaruh Corporate Governance Terhadap Manajemen Pajak Wastam Wahyu Hidayat; Soehardi Soehardi; Cahyadi Husadha
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 4 No 2 (2021)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

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

This research aims to determine the influence of the number of Commissioners, the percentage of independent commissioners, and the compensation of the Board of Commissioners and the directors on tax management. A sample of one of the ten companies in the manufacturing sector listed on the Indonesia Stock Exchange during 2014-2018 using the Purposive sampling method. The study used multiple linear regression analysis techniques with SPSS aids (Statistical Product and Service Solutions). The results of the partial study showed that the number of Commissioners (BOARD) was positively influential in the tax management (ETR) while the percentage of independent commissioners (INDEP) and the compensation of the BOC and the Board of Directors (COMP) did not affect the tax management (ETR).

PENGUNGKAPAN CORPORATE GOVERNANCE TERHADAP INDIKASI FRAUD DALAM PELAPORAN KEUANGAN Pratiwi Nila Sari; Cahyadi Husadha
Jurnal Ilmiah Akuntansi dan Manajemen Vol 16 No 1 (2020): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Pada penelitian ini memiliki tujuan yaitu untuk mengetahui pengaruh pengungkapan corporate governance yang meliputi dewan komisaris (BOC), komisaris independen (BOC_IND), komite audit (AC), audit internal (IA) dan KAP big four terhadap indikasi fraud dalam pelaporan keuangan. Populasi pada penelitian ini adalah perusahaan sektor keuangan non bank yang terdaftar di Bursa Efek Indonesia dari tahun 2016-2018. Teknik pengambilan sampel menggunakan purposive sampling sebanyak 108 perusahaan. Metode analisis data menggunakan regresi logistik dengan memperhatikan uji kelayakan model (goodness of fit test) melalui Hosmer and Lameshow test, pengujian model secara simultan yaitu menggunakan Omnibus Test of Model Coefficient, dan uji hipotesis melalui nilai variable in the equation. Hasil penelitian menunjukan bahwa dewan komisaris (BOC) dan KAP big four memiliki pengaruh positif dan signifikan terhadap indikasi fraud dalam pelaporan keuangan. Sedangkan untuk variabel komisaris independen (BOC_IND) memiliki pengaruh negatif dan signifikan terhadap indikasi fraud. Pada variabel komite audit (AC) dan audit internal (IA) tidak memiliki pengaruh terhadap indikasi fraud dalam pelaporan keuangan

ANALISIS PENGENDALIAN INTERNAL KOPERASI SIMPAN PINJAM UBHARA JAYA Maidani; Milda Handayani; Cahyadi Husadha
Jurnal Ilmiah Akuntansi dan Manajemen Vol 16 No 2 (2020): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

penelitian ini bertujuan untuk mengevaluasi pengendalian internal pada Koperasi Ubhara Jaya yang harus menjadi perhatian bagi Pimpinan dan pembina koperasi. Penelitian dilakukan dengan membandingkan sistem pengendalian internal yang dijalankan koperasi Ubhara Jaya dengan teori sistem pengendalian internal. Teknik pengumpulan data yang digunakan adalah wawancara, observasi, dan penelitian langsung ke objek. Berdasarkan hasil studi pengendalian internal koperasi Ubharajaya, dengan indikator pengendalian internal diantaranya; Struktur organisasi yang memisahkan tanggung jawab fungsional secara tepat, Sistem wewenang dan prosedur pencatatan yang memberikan perlindungan yang cukup terhadap kekayaan Koperasi, Praktik yang sehat dalam melaksanakan tugas dan fungsi-fungsi setiap unit organisasi, Karyawan yang mutunya sesuai dengan tanggung jawabnya. Dari hasil uji atas indicator tersebut, menunjukkan hasil bahwa pengendalian internal koperasi belum berjalan dengan baik, hal ini karena belum adanya struktur organisasi dan jobdesk yang jelas, mutu karyawan belum cukup baik. Selain itu prosedur permohonan pinjaman penyaluran kredit di koperasi tidak efektif karena tidak sesuai dengan prosedur yang ada dalam teori.

The Effect of Audit Tenure, Audit Rotation and Head Reputation on Audit Quality Fitri Fajar Riyani; Maidani; Novita Wahyu Setyawati; Cahyadi Husadha
Journal of Research in Business, Economics, and Education Vol. 3 No. 3 (2021): June
Publisher : Kusuma Negara Business School

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This study aims to examine the effect of audit tenure, audit rotation and KAP's reputation on audit quality. The type of data used in this study is secondary data, namely the data of financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the period 2015 - 2018. The research method used is multiple linear regression analysis to test the effect of audit tenure, audit rotation and reputation of the public accountant firm. partial and simultaneous audit quality. Discretionary accruals are used as a proxy for audit quality. The results showed that simultaneous variables of audit tenure, audit rotation and KAP reputation did not significantly influence audit quality. While partially audit tenure and audit rotation have no effect on audit quality, and KAP reputation has a significant effect on audit quality.

SOSIALISASI PEMANFAATAN MS.OFFICE, INTERNET, DAN PENGGUNAAN MENDELEY UNTUK MERANCANG PENELITIAN BAGI MAHASISWA STT DUTA BANGSA CIKARANG-BEKASI Cahyadi Husadha; Wastam Wahyu Hidayat; Adelina Suryati; Ery Teguh Prasetyo; Istianingsih; Kardinah Indrianna Meutia
Jurnal Abdimas Ekonomi dan Bisnis (JAmEB) Vol 1 No 1 (2021): JAMEB (Jurnal Abdimas Ekonomi dan Bisnis)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

This Community Service activity aims to provide education, knowledge, understanding, action, and skills from an early age in the use of information and communication technology in the context of designing research by combining the use of MS applications. Office, internet, and the use of the Mendeley program application for undergraduate students (S1) STT Duta Bangsa-Cikarang. The method used in the implementation of this PKM activity is concept mapping (network of information on students' initial knowledge), basic reasoning, recognizing and explaining the advantages of technology and information, and procedures for using the Mendeley program application accompanied by the provision of direct practice in running the program. application of the program. This training involved lecturers and students of the Faculty of Economics and Business, Bhayangkara University, Greater Jakarta as the executor of this PKM activity, and STT Duta BangsaCikarang students as participants. And finally, our hope is to get an understanding that goes along with a common thought. That the application of programs and the use of information technology can assist in the process of facilitating and smoothing the completion of student assignments in preparing research/thesis, and making it easier for lecturers to check in technical research/thesis.Keywords : Socialization of Application Utilization, Microsoft Office, Internet, Mendeley, and Designing Research.

Studi kasus: Mental accounting bias dan confirmation bias terhadap pengambilan keputusan investasi saham pada galeri investasi universitas Cahyadi Husadha; Wastam Wahyu Hidayat; Devi Fitriani; Elia Rossa
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 4 No 2 (2022)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v4i2.608

The decision for an investor in the criteria for making stock investment decisions aims to determine the effect of mental accounting bias and confirmation bias. This study took a sample of students in an investment gallery of a private university in Bekasi. The population in this study are student investors at the Investment Gallery of Bhayangkara University, Jakarta Raya Bekasi. Data were collected through online questionnaires on students who have investment experience. The study results indicate that mental accounting and confirmation bias positively and significantly affect stock investment decision-making. This study provides insights to researchers and practitioners studying budding investors in a university setting.

EVALUASI KEBUTUHAN PEGAWAI UNTUK MENINGKATKAN KINERJA PADA KANTOR DINAS PERUMAHAN, KAWASAN PERMUKIMAN, DAN PERTANAHAN KOTA BEKASI Siti Rahmah; Hasanuddin; Jumawan; Cahyadi Husadha; Tutiek Yoganingsih
Jurnal Ilmiah Akuntansi dan Manajemen Vol 18 No 2 (2022): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jiam.v18i2.1520

ABSTRACT This study aims to determine how employee evaluation improves performance. the research method used is the descriptive qualitative method. The theory used in this study is the evaluation criteria of William N Dunn (2003). Research data using primary data and secondary data. Primary data is obtained through interviews with informants who know the problem to be studied, while secondary data is obtained through books, scientific journals, and government documents/regulations. The results of this study indicate that there is a delay in completing work and an excess workload given by employees so that some employees have to complete work outside of working hours and the rules of job analysis and workload analysis at the Government Office of the Housing, Settlement, and Land of Bekasi City are still not suitable following which has been specified.

Persiapan Pembuatan Modul Penunjang Jabatan Fungsional Dosen Cahyadi Husadha; Istianingsih Istianingsih; Wastam Wahyu Hidayat; Ery Teguh Prasetyo; Adelina Suryati; Robertus Suraji
Jurnal Pemberdayaan Umat Vol. 1 No. 1 (2022): Februari
Publisher : Jurnal Pemberdayaan Umat

Purpose: The purpose of community service that the Team does is an awareness, reasoning, and is a reflection of the long journey of lecturers in managing the functional positions of lecturers, of course with the aim of making outputs from various researches and lecturers' services from the point of view and knowledge of each lecturer. Method: This service method is carried out through webinars/teleconferences/discussion-meetings, and clinic-coaching. The team explored more deeply, and chose the goals of service, working methods, and the team's analytical power of written lecturer data and the results of the evaluation summary. Result: The results of the service obtained an understanding that; In managing the functional positions of lecturers, in addition to tips and tricks, real work is needed which is realized in the form of modules/books that have a high cumulative value in assessing the quality score of functional promotions for lecturers. Lecturers need coaching clinics as a manifestation of their work in the form of modules/books facilitated by institutions/universities in terms of publications, ISBN registration, and for the welfare of lecturers in the form of incentives for lecturers to be motivated. Conclusions: The conclusion of the service is declared positive and has a beneficial impact on all elements of higher education.

Co-Authors Achmad Fauzi ACHMAD FAUZI Adalah, Alfi Al Adelia Safitri Adelina Suryati Adelina Suryati Adelina Suryati Adi Wibowo Noer Fikri Adila Putri Alfia Aditya Agung Pambudi Aditya Permana Agus Dharmanto Alfian Mada Restu Alvian Nur Khakim Ambarita, Sonya Febrina Narwastu Amor Marundha Ananda Chairunnisah, Silvia Ananda, Widya Andrian Andrian Andrian Andrian Ardhita Indah Cahyani Aristawidya, Salwa Aryanto, Sani Arzety, Adelia Vita Asril, Delila Bintang Narpati Bulan Fitri Ananda Delila Asril Dera Herliana Desyandri Desyandri Devi Fitriani Dimas Bagus Alfant Ditha Rahma Aulia DODY KURNIAWAN DODY KURNIAWAN Dwi Intan Erdiyanti Elia Rossa Elia Rossa Enjelya Peronika Lumban Toruan Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Fauziah, Risyah Fikri , Adi Wibowo Noer Fitri Fajar Riyani Fitrie Handayani Futriwati Handayani, Milda Hanna Caroline Patricia Haryanto , Raden Achmad Hasanuddin Hasanuddin I, Istianinngsih Idzuha Zuhru Viraf Indah Cahyati Ningrum Ismawan, Ringga Jati Istianingsih Sastrodiharjo, Istianingsih Jendro Diu Jumawan Kardinah Indrianna Meutia Kardinah Indrianna Meutia Khaerunisa, Anggita Khairani, Nila Khairullah Musaid M Fadhli Nursal Maidani, Maidani Marcella Puspita Melviani, Yuliana Mita Nurhidayah Nabila Indah Safitri Nabilah Putri Windiarti Nadia Putri Iskandar Narpati, Bintang Natasa Nurwidianti Nera Marinda Machdar Nia Kurniawati Novita Wahyu Setyawati Novy Yani Cahya Wulandari Nurhidayah, Mita Nursafitri, Silvia Pangaribuan, David Perkasa, Ully Nuha Prasetyo, Ery Teguh Pratiwi Nila Sari Putra, Christophorus Indra Wahyu Putri, Elisa Nabila Rabani, Imelivia Cahya Raden Achmad Haryanto Raisa Raisa Risyah Fauziah Robertus Suraji Rossa, Elia RR. Ella Evrita Hestiandari Ryan Zulhariyahya Sandi, Samuel Sania Sania Saputri, Denya Sari , Pratiwi Nila Sihombing, Grasilla Simbolon, Agustina Yohana Siti Nur Assyifa Siti Rahmah Soehardi Soehardi Suci Wulandari, Annisa Suhatman, Raffa Calysta Sumarno Manrejo Supriyanto Supriyanto Suryati, Adelina Thamrin, Djuni Triyana Vina Hariyati Vira Pratiwi Wastam Wahyu Hidayat Widi Winarso, Widi Widjanarko , Wirawan Windiarti, Nabilah Putri Wirawan Widjanarko Woelandari Pantjolo Giningroem, Dewi Sri Woestho, Choiroel Wulandari, Novy Yani Cahya Yoganingsih, Tutiek Yulianti Yulianti Yulianti Yulianti Yuniati, Triana Zalendra, Zalendra

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