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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Berdikari: Jurnal Pengabdian Masyarakat Indonesia JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Publikasi Ekonomi dan Akuntansi
Hilda Salman Said
Accounting Department, Telkom University, 40257, Indonesia
Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Sosialisasi Sistem Informasi Akuntansi Pesantren Di Pondok Pesantren Modern Assuruur Kabupaten Bandung Tri Utami Lestari; Ruri Octari Dinata; Hilda Salman Said
Berdikari: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 2 (2022): Berdikari: jurnal Pengabdian Masyarakat Indonesia
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/bjpmi.04.02.02

Abstract

Islamic boarding schools called “pesantren” grow and develop funded from various sources such as waqf, infaq and alms, dues or donations from the parents of students, and others. Therefore, the principle of accountability in carrying out educational activities in Islamic boarding schools is very important. There are two institutions, namely BI and IAI that have developed guidelines and accounting principles that are suitable to be applied in Islamic boarding schools. BI issued Pedoman Akuntansi Pesantren, and IAI has provided PSAK 101, PSAK 112 and ISAK 35 which can also be used by Islamic Boarding Schools. The purpose of this community service activity is to help socialize the importance of building an accounting information system so that the implementation of Islamic boarding school bookkeeping can comply with existing regulations to produce accountable financial reports. The socialization activities are carried out using an implementation approach, with activities in the form of needs analysis, implementation of socialization, and evaluation. Feedback from participants on this activity was carried out after the event took place. From the survey conducted, there were 57% and 38% percent of participants who stated strongly agree and agree on the importance of this activity being held in providing an understanding of accounting information systems in Islamic boarding schools.
Uji Validitas dan Reliabilitas: Pemahaman Mahasiswa Akuntansi Terhadap Matakuliah Accounting For Business atau Pengantar Akuntansi Hilda Salman Said; Chusnul Khotimah; Dekri Ardiansyah; Hanifah Khadrinur
Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 2 (2023): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupea.v3i2.776

Abstract

Data collection tool using a questionnaire. The questionnaire used to assess accounting students' understanding of accounting in business courses must be valid and reliable. Validity is an index that shows that the measuring instrument measures the data correctly. The validity test can use the Pearson correlation technique for each score questionnaire and the total score questionnaire. The questionnaire instrument is said to be valid if the correlation value is positive and the probability value is less than the significant value of 0.05. The Cronbach's Alpha method is used to measure disappointment by showing that the questionnaire can be maintained and consistent, with the assumption that the questionnaire is said to be reliable if the Cronbach's Alpha value is more than the r table value. Based on the results of the validity test related to accounting students' understanding of accounting for business courses, it was explained that the questionnaire instruments related to assets, liabilities, and equity proved valid because they had a significant value on a validity test of less than 0.05, while the question instruments related to liabilities were not reliable.
The Effect of Political Connections, Leverage, Audit Committee Gender, and Company Size on Audit Delay Hilda Salman Said; Sultan Muhammad Dhava; Ruri Octari Dinata
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2255

Abstract

Audit delay is the number of days needed by the auditor to complete the audit work, measured from the end of the financial year until the issuance of the audited financial report. Timeliness means having information available to make decisions before it loses its capacity to influence decisions. This study aims to determine the effect of political connections, leverage, audit committee gender, and company size on audit delay in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021, both simultaneously and partially. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. This study uses secondary data in the form of annual financial reports from the property and real estate sector listed on the Indonesia Stock Exchange (IDX). ) in 2017 to 2021. With a company population of 10 companies with an observation period of five years and obtained a sample data of 50 observational data. This research is quantitative. The data collection technique used purposive sampling with the logistic regression research method which was processed using SPSS software. The results of the tests that have been carried out indicate that simultaneously the variables of political connections, leverage, audit committee gender, and company size have a significant effect on audit delay. Partially, political connections, leverage, and audit committee gender have no significant effect on audit delay. Meanwhile, company size has a significant effect on audit delay.
Pengaruh Reformasi Perpajakan, Intensitas Modal, Intensitas Persediaan dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2021) Santi Wahyu Kusumaningrum; Kurnia Kurnia; Hilda Salman Said
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i3.15389

Abstract

Pajak merupakan sumber pendapatan terbesar bagi negara, yang digunakan untuk membiayai pengeluaran negara, baik pengeluaran secara rutin maupun pengeluaran pembangunan nasional yang sesuai dengan Undang-undang No.28 Tahun 2007 yang berisi ketentuan umum tata cara perpajakan. Pajak merupakan suatu beban yang mesti ditanggung oleh perusahaan dalam menjalankan suatu kegiatan perusahaan, maka tidak menutup kemungkinan bahwa perusahan yang melakukan tindakan tax avoidance dengan mengikuti suatu aturan perpajakan ataupun tidak mengikuti suatu aturan perpajakan. Penelitian ini bertujuan untuk menguji suatu bukti empiris baik secara simultan maupun secara parsial mengenai pengaruh dari reformasi perpajakan, intensitas modal, intensitas persediaan, ukuran perusahaan terhadap tax avoidance pada perusahaan manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2016-2021. Metode yang digunakan dalam penelitian ini ialah metode kuantitatif. Penelitian ini menguji 101 sampel sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2016-2021. Sampel diperoleh secara purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan regresi linear berganda dengan menggunakan software SPPS statistic 26. Hasil penelitian ini menemukan bukti bahwa intensitas modal dan ukuran perusahaan berpengaruh terhadap tax avoidance. Sedangkan reformasi perpajakan, dan intensitas persediaan tidak berpengaruh terhadap tax avoidance.
Co-Authors Chusnul Khotimah Dekri Ardiansyah Hanifah Khadrinur KURNIA KURNIA Ruri Octari Dinata Santi Wahyu Kusumaningrum Sultan Muhammad Dhava Tri Utami Lestari