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All Journal Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Jurnal Paradigma Akuntansi VISA: Journal of Vision and Ideas PESHUM Jurnal Serina Abdimas
Hendro Lukman Hendro Lukman
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Analisis Komitmen Stakeholders dan Shareholers Perusahaan Terhadap Kinerja Sosial dan Keuangan Hendro Lukman
Jurnal Akuntansi Vol. 16 No. 1 (2012): January 2012
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v16i1.524

Abstract

Tujuan penelitian ini adalah untuk menganalisis komitmen pemaku kepentingan dan pemegang saham
PENGARUH AUDIT TENURE, AUDITOR SWITCHING, AUDIT FIRM SIZE TERHADAP AUDIT QUALITY Zefanya Immanuel; Hendro Lukman
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21461

Abstract

This research aims to obtain empirical evidence about the effect of Audit Tenure, Auditor Switching, Audit Firm Size, and Auditor’s Fee Towards Audit Quality. This research uses secondary data obtained from the site www.idx.co.id. The population of this research is all of manufacture company in consumer’s good section listed in the Indonesia Stock Exchange (IDX) during the year 2017-2019. This research is conducted with a sample of 101 data. Furthermore, data collection techniques used in this research is secondary data that is processed using Statistical Package for the Social Sciences (SPSS) ver 21.0 software. The statistical method used to test the hypothesis is the multiple linear regression method. The results of this research show that all variables on this research has no significant effect on Audit Quality and also Litigation Risk has weakened moderated on Auditor’s Fee towards Audit Quality.
PENGARUH RISIKO BISNIS, UKURAN PERUSAHAAN, KEPUTUSAN INVESTASI, BOARD SIZE, DAN AUDIT COMMITTEE TERHADAP STRUKTUR MODAL DI PERUSAHAAN PERTAMBANGAN Bella Bella; Hendro lukman
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21465

Abstract

This study aims to obtain empirical evidence regarding the effect of business risk, company size, investment decisions, board size, and audit committee on the capital structure of mining companies listed on the Indonesia Stock Exchange in 2016-2019. The data used in this study are secondary data. The sample used in this study was 76 mining company data and the technique used was purposive sampling. This mining company data processing uses SPSS (Statistical Product and Service Solution) version 23 program.The results of this study indicate that business risk has a significant effect on capital structure, while company size, investment decisions, board size, and audit committee do not have a significant effect on the structure. capital. The implication of this research is that management needs to reduce the company's business risk so that the capital structure remains good.
PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN BUMN Shella Oktavia Lee; Hendro Lukman
Jurnal Paradigma Akuntansi Vol. 5 No. 1 (2023): Januari 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i1.22399

Abstract

The objective of this research is to obtain empirical evidence about the effect of good corporate governance which include audit committee, board size, independent commissioner and intellectual capital on financial performance in state-owned enterprises listed on the Indonesia Stock Exchange (IDX) during the year 2015-2019. This study uses secondary data. This research is conducted with a sample of 59 state owned enterprises data with the technique used in this study is purposive sampling. The research data was processed using Statistical Product and Service Solution software for Windows version 23 (SPSS version 23). The results of this research show that the intellectual capital and independent commissioner have a significant influence on financial performance, while audit committee and board size do not have a significant effect on financial performance. The implication of this study is the need to increase the role of audit committee, board of directors and independent commissioner to increase good corporate governance and manage intellectual capital that will increase the firm financial performance.
FAKTOR - FAKTOR YANG MEMPENGARUHI NIAT PEMBELIAN PELANGGAN PADA E-COMMERCE DI INDONESIA Neria Anaya; Hendro Lukman; Juni Simina
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23573

Abstract

The purpose of this study is empirically prove whether there is an influence between Ease of Use, Usefulness, Security, Convenience, and Website Quality on Customer Purchase Intentions in E-commerce in Indonesia. Sampling technique through google form using convenience sampling. The total sample is 119. The data is processed using SmartPLS with multiple regression analysis method. The results of the analysis of this study are Ease of Use, Usefulness, Security, and Convenience are not significant and have a negative effect on Customer Purchase Intentions, while Website Quality is significant and has a positive effect on Customer Purchase Intentions. The implication of this research is that strategies need to be improved to website quality in terms of satisfaction, usefulness, security, and convenience.
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2016-2020 Raditya Raditya; Hendro Lukman
Jurnal Paradigma Akuntansi Vol. 5 No. 3 (2023): Juli 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i3.25128

Abstract

This study aims to obtain empirical evidence about the influence that affects cash holding on consumer goods industrial sector companies listed on the Indonesian stock exchange in 2016-2020. This research is a quantitative research with purposive sampling method and produced as many as 116 companies. Furthermore, for hypothesis testing is done with multiple linear regression model. By using the SPSS ver 21 application. The results show that leverage does not have a positive effect on cash holding, on growth opportunity on cash holding, and net working capital has no effect on cash holding. Implication of this study is for investors who will invest in consumer goods industrial companies by looking at cash holdings, they may ignore leverage, growth opportunity, and net working capital.
PEMAHAMAN LAPORAN KEUANGAN BAGI DIASPORA INDONESIA Henny Wirianata; Elsa Imelda; Hendro Lukman
Jurnal Bakti Masyarakat Indonesia Vol. 6 No. 1 (2023): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v6i1.25470

Abstract

Financial reports have important benefits for business, especially among small and medium businesses. However, because their educational background does not touch on economics and business, many small and medium scale entrepreneurs (MSMEs) are unable to produce proper financial reports. However, this can cause MSME owners to make inappropriate decisions due to a lack of information and can also hinder MSME owners if they want to develop their business. For example, to apply for a loan from a bank, it is now mandatory to attach a financial report. This obstacle can be made easier by the many applications provided on the market. The applications offered range from cashiers to financial reporting. MSMEs have started to increase a lot along with the outbreak of the Covid-19 pandemic in 2020-2022. Many Indonesian citizens abroad (diaspora), particularly in Australia, have also experienced the effects of Covid-19. They started looking for other income, by developing their respective businesses. Most of them take the culinary field, but some are in the beauty and laundry fields. The community service activity this time aims to increase the awareness of business actors for the Indonesian citizen diaspora in Australia on understanding the importance of financial reports. In addition, it also provides brief guidelines for the use of several applications that are easy to find in cyberspace. This activity helps them to be able to make the right decisions based on clear financial report information. ABSTRAK Laporan keuangan  memiliki manfaat yang penting bagi bisnis khususnya juga di kalangan usaha kecil menengah. Namun karena latar belakang pendidikan yang tidak menyentuh bagian ekonomi dan bisnis, banyak dari pengusaha skala kecil dan menengah (UMKM) tidak mampu membuat laporan keuangan yang layak. Namun hal ini dapat menyebabkan pemilik UMKM mengambil keputusan yang tidak tepat karena kurangnya informasi dan dapat juga menghambat para UMKM jika ingin mengembangkan usahanya. Misalnya untuk pengajuan dana pinjaman dari perbankan, sekarang wajib melampirkan laporan keuangan. Kendala ini dapat dipermudah dengan aplikasi yang banyak disediakan di pasaran. Aplikasi yang ditawarkan mulai dari di kasir hingga pelaporan keuangan. UMKM mulai banyak meningkat seiring dengan mewabahnya pandemi Covid-19 pada 2020-2022. Banyak warga negara Indonesia di luar negeri (diaspora), khususnya di Australia, juga mengalami dampak akibat Covid-19. Mereka mulai mencari penghasilan lainnya, dengan mengembangkan usaha masing-masing. Sebagian besar mengambil bidang  kuliner, namun ada juga yang bidang kecantikan dan laundry. Kegiatan pengabdian kepada masyarakat kali ini bertujuan meningkatkan kesadaran para pelaku usaha bagi diaspora WNI di Australia atas pemahaman pentingnya laporan keuangan. Selain itu juga memberikan pedoman singkat pemakaian beberapa aplikasi yang mudah ditemui di dunia maya.  Kegiatan ini membantu mereka untuk dapat mengambil keputusan yang tepat berdasarkan informasi laporan keuangan yang jelas
Does Perceived Usefulness, Perceived Ease of Use, And Perceived Risk Has Influence on Intention To Use E-Wallet? Tan Christabel Michaela Devina; Hendro Lukman
VISA: Journal of Vision and Ideas Vol. 4 No. 3 (2024): VISA: Journal of Vision and Ideas
Publisher : IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v4i3.2434

Abstract

Aligned with technological advancements, digital-based financial services have undergone development, leading to continuous changes and innovations in online payment methods. Among these innovations is the emergence of electronic wallets, known as electronic wallet, (e-wallets) as a non-cash payment tool. Despite the benefits and conveniences offered, e-wallets are vulnerable to internet criminal activity that concerns users. However, e-wallets are noted as the most popular payment method in Indonesia, constituting 81% of transactions. This research aims to analyze the variables of perceived usefulness, perceived ease of use, and perceived risk in the intention to use e-wallets among e-wallet users. The research specifically chose e-wallet users aged at least 17 with a minimum monthly income of Rp 2 million as subjects. The research uses primary data, which is collected through the distribution of digital questionnaires using convenience sampling followed by snowball sampling methods, as well as simple random sampling. Data from 114 respondents is collected and analyzed using multiple linear regression. The research results show that perceived usefulness and perceived ease of use influence e-wallet users' intention to use e-wallets, while perceived risk does not influence e-wallet users' intention. The implication of this research is that e-wallet service providers are expected to provide e-wallets that offer significant added value to users' lives and are user-friendly, thereby fostering users' intention to use e-wallets.
PENDAMPINGAN PENGISIAN SPT E-FILING DENGAN FORMULIR SPT 1770S BAGI WAJIB PAJAK ORANG PRIBADI Vira Fernanda; Hendro Lukman
Jurnal Serina Abdimas Vol 1 No 3 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i3.26175

Abstract

Setiap wajib pajak harus melaporkan kewajiban perpajakannhya setiap akhir tahun pajak yang dilaporkan paling lambat 31 Maret tahun pajak beikutnya. Wajib Pajak Orang Pribadi (WPOP) yang memperoleh penghasilan dari pemberi kerja dengan penghasilan kotor lebin dari Rp 60 Juta per tahun di Indonesia relatif banyak. Pada umumnya WPOP hanya sekali dalam setahun menggunakan e-filing. Konsekuensinya mereka umumnya lupa bagaimana menggunakan e-filing untuk melaporkan kewajiban perpajakannya. Oleh sebab itu diperlukan pendampingan kepada dalam pengisian pelaporan pajak tahunan. Disisi lain, kurangnya petugas pajak yang melakukan fungsi pelayanan ini. Kesibukan ini hanya terjadi menjelang pelaporan berakhir. Berdasarkan kondisi ini, Direktorat Jenderal Pajak membentuk Relawan Pajak yang membantu petugas pajak dalam mendampingi WPOP melaporkan Surat Pemberitahuan (SPT) dengan e-filing. Kegiatan yang berlangsung dari tanggal 1 Maret sampai 31 Maret 2023 bertempat di Kantor Pelayanan Pajak (KPP) Pratama Tambora. Kegiatan ini bertujuan untuk membantu dalam pendampingan WPOP yang mengunakan Formulir 1770S. Kegiatan ini sangat bermanfaat bagi DJP, mahasiswa dan WPOP. Kegiatan ini sebaiknya dapat dilakukan tahun-tahun selanjutnya.
INKLUSI PAJAK USAHA KULINER UNTUK SISWA KRISTORFORUS 1 JAKARTA Hendro Lukman; Clarra Kezia; Kelly Rianto
Jurnal Serina Abdimas Vol 1 No 3 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i3.26191

Abstract

Pajak merupakan suatu yang pasti dalam kehidupan ini. Apapun pekerjaan dan usaha seseorang, selama telah memenuhi subyek dan obyek pajak menurut perundang-undangan. Namun, tidak semua belajar perpajakan yang memadai. Inklusi yang baik dilakukan ketika seseorang belum memenuhi sebagai wajib pajak. Waktu yang tepat untuk memberikan inklusi pajak adalah ketika seseorang pada usia remaja, dalam konteks ini adalah murid Sekolah Menengah Atas (SMA). Hal ini disebabkan, jika siswa melanjutkan studi lanjut, belum tentu akan belajar pajak dan akuntansi, maka kesepatan memahami perpajakan tidak akan pernah terjadi. Kondisi lain, saat ini mudahnya melakukan usaha banyak siswa yang telah melakukan usaha kecil-kecilan yang tergolong pada Usaha Mikro Kecil dan Menengah (UMKM) untuk mengisi waktu senggan mereka. Ditambah, materi pajak di SMA hanya diperoleh oleh siswa yang mengambil peminataan akuntansi dengan prosi yang dikit, yaitu menghitung pajak penghasilan perusahaan. Berdasarkan kondisi ini dilakukan inklusi pemahaman pajak bagi UMKM dengan usaha kulikuler. Kegiatan yang dilakukan secara tatap muka dengan subyek siswa kelas 10 yang sebagian besar belum menentukan bidang studi lanjut dan sebagian kecil sudah melakukan usaha. Dari inklusi, terlihat hasil inklusi ini belum optimal, karena masih banyak yang memahami pada tingkat cukup. Berdasarkan hasil ini, inklusin pajak harus tetap dilakukan secara berkelanjutan dan sistematis.
Co-Authors Anggreni, Selvia Sri Bella Bella Clarra Kezia Elsa Imelda Fricilia . Fricilia . Henny Wirianata Ivana Aulia Zahra Juni Simina Kelly Rianto Khowili, Nathalivia Neria Anaya Raditya Raditya Shella Oktavia Lee Tan Christabel Michaela Devina Vira Fernanda Zefanya Immanuel