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All Journal JAM JOURNAL OF APPLIED BUSINESS ADMINISTRATION Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Jurnal Masyarakat Indonesia Indo-Fintech Intellectuals: Journal of Economics and Business PESHUM
Nurhanimah
Politeknik LP3I Pekanbaru
Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Nursing Physics Public Health Social Sciences

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Pengaruh Earnings Management Dan Tax Avoidance Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan Sebagai Moderating Variable Pada Perusahaan Kelompok Lq 45 Di Bei Tahun 2013-2016 Nurhanimah; Rita Anugerah; Vince Ratnawati
Akuntansi dan Manajemen Vol. 13 No. 2 (2018): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v13i2.41

Abstract

The purpose of this study was to determine the effect of earnings management and tax avoidance on firm value with ownership structure as a moderating variable. This research was conducted on companies registered in the LQ 45 index for the period 2013-2016 with a purposive sampling technique. Data analysis technique using WarpPLS version 5.0. The results show that earnings management affects the value of the company, whereas tax avoidance does not affect the value of the company. Researcher also found managerial ownership does not moderated the relasionship between earnings management and tax avoidance on firm value. Institutional ownership moderates the of earnings management on firm value but does not moderates the relationship between tax avoidance on firm value.
PENGARUH EARNINGS MANAGEMENT DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR KEPEMILIKAN SEBAGAI MODERATING VARIABLE PADA PERUSAHAAN KELOMPOK LQ 45 DI BEI TAHUN 2013-2016 Nurhanimah Nurhanimah; Rita Anugerah; Vince Ratnawati
JOURNAL OF APPLIED BUSINESS ADMINISTRATION Vol 3 No 1 (2019): Journal of Applied Business Administration - Maret 2019
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (119.829 KB) | DOI: 10.30871/jaba.v3i1.1281

Abstract

The purpose of this study was to determine the effect of earnings management and tax avoidance on firm value with ownership structure as a moderating variable. This research was conducted on companies registered in the LQ 45 index for the period 2013-2016 with a purposive sampling technique. Data analysis technique using WarpPLS version 5.0. The results show that earnings management affects the value of the company, whereas tax avoidance does not affect the value of the company. The researcher also found managerial ownership does not moderate the relationship between earnings management and tax avoidance on firm value. Institutional ownership moderates the earnings management on firm value but does not moderate the relationship between tax avoidance on firm value.
PELATIHAN PRAKTEK AKUNTANSI PERUSAHAAN DAGANG PADA SISWA SMK MUHAMMADYAH 3 TERPADU PEKANBARU Ika Wulandari; Leni Rahmayana; Delfian Zaman; Nurhanimah Nurhanimah; Mohd. Ideal Kurniawan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Abstract

Tim PKM (Pengabdian Kepada Masyarakat) Politeknik LP3I Pekanbaru mengadakan Kegiatan pelatihan yang bertema “Pelatihan Praktek Akuntansi Perusahaan Dagang pada Siswa/i SMK Muhammadyah 3 Terpadu Pekanbaru”. Kegiatan ini ditujukan kepada para siswa/i SMK jurusan Akuntansi dan Keuangan Lembaga (AKL) . Lulusan SMK Selain bekerja di industri atau melanjutkan studi di jenjang pendidikan tinggi, juga diharapkan akan menjadi wirausaha kreatif hal ini disebabkan karena pengembangan minat kewirausahaan pada siswa/i Sekolah Menengah Kejuruan (SMK) dipandang strategis untuk menyiapkan generasi mendatang yang produktif dan berkarakter. Sehingga akan tercapailah tujuan utama dari lulusan SMK yaitu untuk menghasilkan lulusan yang siap untuk memasuki dunia kerja, baik secara mandiri maupun bekerja pada orang lain. Peluang kerja SMK Jurusan Akuntansi dan Keuangan Lembaga (AKL) hingga saat ini masih banyak diminati, Untuk itu lah kegiatan ini dilakukan bagi siswa SMK jurusan AKL agar semakin banyak nya para entrepreneur muda yang berkualitas dan mampu bersaing. Dengan adanya pelatihan ini diharapkan para peserta lebih meningkatkan pengetahuan, pemahaman dan mampu membuat jurnal dan bahkan pembuatan laporan keuangan pada perusahaan dagang. Didukung dengan data Biro Pusat Statistik (BPS) dimana Pertumbuhan ekonomi di tahun 2022 mencapai 5,31% dan merupakan yang tertinggi sejak 2014.(Moegiarso, 2023)
Peningkatan Pemahaman Perhitungan PPh Pasal 21 Pada Siswa SMK Ibnu Taimiyah Pekanbaru Ika Wulandari; Leni Rahmayana; Mohd.Ideal Kurniawan; Nurhanimah
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 2 No. 3 (2022): Desember : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v2i3.646

Abstract

Community service activities carried out by the Pekanbaru LP3I Polytechnic service team were in the form of workshops with the theme of increasing understanding of Article 21 income tax calculations for students of SMK Ibnu Taimiyah Pekanbaru. Based on the information we got, there are still many people/taxpayers who do not understand how to calculate PPh 21 at least to calculate PPh 21 on their own income and from Ibn Taimiyah Vocational School students, the material they receive about PPh 21 at school is still not in detail, the discussion has not yet been reached. PPh 21 is owed to taxpayers, for that reason this socialization is carried out for SMK students majoring in Accounting which aims to make them understand the stages of calculating PPh 21. This socialization is about how to calculate PPh article 21 for taxpayers who are already working because the students of SMK Ibnu Taimiyah who majoring in Accounting does not rule out the possibility that upon graduating from school he immediately works in the Company as a financial staff or accounting staff who performs the calculation of Income Tax Article 21 for employees who work in the company or at least for the calculation of Income Tax Article 21 on the income he receives ( himself) . With this workshop, it was hoped that the participants will have knowledge, understanding and be able to calculate Income Tax Article 21 starting from the calculation of gross income, net income, non-taxable income and calculating income tax payable based on a predetermined tax rate.
ANALISIS PENGARUH LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP PERILAKU KEUANGAN PELAKU UMKM PEREMPUAN DI KOTA MEDAN PROVINSI SUMATERA UTARA Hutabarat, Metyria Imelda; Wulandari, Ika; Nurhanimah; Kurniawan, Mohd.Ideal; Oktoberia, Afrina
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.3103

Abstract

Tujuan penelitian untuk menganalisis pengaruh literasi keuangan dan inklusi keuangan terhadap perilaku keuangan pelaku UMKM perempuan di Kota Medan Provinsi Sumatera Utara. Pada penelitian yang menggunakan jenis penelitian kuantitatif dengan sumber pengelolaan data primer. Teknik pengambilan sampel memanfaatkan teknik purposive sampling sebanyak 93 responden. Analisis data menggunakan metode alat analisis statistik multiple linear regression. Berdasarkan hasil penelitian ini diperoleh kesimpulan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan pelaku UMKM perempuan di Kota Medan Provinsi Sumatera Utara. Inklusi keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan pelaku UMKM perempuan di Kota Medan Provinsi Sumatera Utara. Secara simultan literasi keuangan dan inklusi keuangan berpengaruh positif dan signifikan terhadap perilaku keuangan pelaku UMKM perempuan di Kota Medan Provinsi Sumatera Utara. Berdasarkan hasil penelitian ini, maka diharapkan para pelaku UMKM perempuan dapat mempertahankan perilaku keuangan dengan tetap meningkatkan literasi keuangan dan inklusi keuangan supaya dalam perilaku keuangan pelaku UMKM perempuan akan terus meningkat baik.
PKM Pentingnya Akuntansi bagi Pelaku UMKM Susilawati, Made; Meilandri, Detti; Nurhanimah; Ningrum, Endah Prawesti; Chandra, Johnny
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 02 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i02.241

Abstract

Community service is carried out to improve the understanding of MSME entrepreneurs regarding the importance of accounting in business management. Many MSME entrepreneurs in Kupang City do not yet have a good financial recording system, making it difficult to monitor the development of their business. Through this activity, participants are given training on the basics of accounting, such as recording transactions, preparing profit and loss reports, and simple balance sheets. The methods used include counseling, direct practice training, and mentoring. The results of the activity showed an increase in participants' understanding of the functions and benefits of accounting in supporting business sustainability. Participants also began to apply simple financial recording in daily operations. Through this PKM, MSME entrepreneurs are expected to be able to manage their business finances more professionally and be able to increase competitiveness in the market.
The Role of Digital Accounting in the GIG Economy and Creative Industries Nurhanimah; Alan Budi Kusuma; Nur Baiti
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 6: Oktober 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i6.12034

Abstract

The development of digital technology has spurred the emergence of new economic models, including the gig economy and the creative industry, both of which rely on flexibility and innovation. However, both sectors face significant challenges, such as income uncertainty for gig workers and limited access to financing for creative industry players. This study aims to analyze the role of digital accounting in supporting the sustainability of the gig economy and the creative industry. The method used is a literature review with a descriptive qualitative approach, based on primary and secondary literature published between 2021 and 2025. The results of the study indicate that digital accounting plays a crucial role in enhancing the financial legitimacy of gig workers through real-time transaction recording, tax calculation, and increased access to formal financial services. In the creative industry, digital accounting strengthens the credibility of financial reports, opens access to financing, and supports data-driven business strategies. In conclusion, digital accounting functions not only as a recording tool but also as a strategic instrument that strengthens an inclusive, sustainable, and globally competitive digital economic ecosystem.
Co-Authors Alan Budi Kusuma Delfian Zaman HUTABARAT, METYRIA IMELDA Ika Wulandari Ika Wulandari Ika Wulandari Johnny Chandra Kurniawan, Mohd.Ideal Leni Rahmayana Leni Rahmayana Made Susilawati Meilandri, Detti Mohd. Ideal Kurniawan Mohd.Ideal Kurniawan Ningrum, Endah Prawesti Nur Baiti Oktoberia, Afrina Rita Anugerah Rita Anugerah Vince Ratnawati