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All Journal DERIVATIF Akuisisi : Jurnal Akuntansi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JCRS (Journal of Community Research and Service) TEKNOKOM : Jurnal Teknologi dan Rekayasa Sistem Komputer Jurnal Pengabdian kepada Masyarakat Nusantara Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Asian Management and Business Review Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Akademika : Jurnal Pemikiran Islam Expensive: Jurnal Akuntansi dan Keuangan
Nedi Hendri, Nedi
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Pengaruh Aset Pajak Tangguhan Dan Penghindaran Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur YangTerdaftar Di Bursa Efek IndonesiaTahun 2022 Nurjaya, Angelia; Hendri, Nedi; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): Mei
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i2.10355

Abstract

This research aims to examine the effect of deferred tax assets and tax avoidance on profit management in manufacturing companies listed on the Indonesian Stock Exchange in 2022. The population in this study is 180 manufacturing companies listed on the Indonesian Stock Exchange. The sampling technique used was purposive sampling and the samples used were 50 companies. Testing techniques consist of Descriptive Statistical Analysis, Multicollinearity Test, Heteroscedasticity Test, Autocorrelation Test, t Test, F Test, and Coefficient of Determination Test. The results of this research show 1). Deferred Tax Assets have no effect on earnings management. 2) Tax avoidance influences earnings management. 3) The results of the F test state that together the variables Deferred Tax Assets and Tax Avoidance influence earnings management.
Pengaruh Capital Structure terhadap Profitabilitas dengan Tax Planning sebagai Variabel Intervening Puspita, Diana; Hendri, Nedi; Retnaning Rahayu, Sri
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10371

Abstract

It was quantitative research with quantitative descriptive methods. This research was aimed at providing empirical evidence about the influence of Capital structure on profitability with tax planning as an intervening variable. The determination of samples used through purposive sampling, so that 25 companies were obtained, with a total of 75 observations. The testing method in this research used path analysis (path analysis) with eviews application 12. The results of this study show that Debt to Asset Ratio (DAR) has a direct effect on tax planning. Long-term Debt to Equity Ratio (LDER) has no direct effect on tax planning. Debt to Asset Ratio (DAR) had no direct effect on profitability. Long-term Debt to Equity Ratio (LDER) had no direct effect on profitability. Tax planning did not have a direct effect on profitability. Debt to Asset Ratio (DAR) and Long-term Debt to Equity Ratio (LDER) had no a simultaneous effect on tax planning. Debt to Asset Ratio (DAR), Long-term Debt to Equity Ratio (LDER) and tax planning had no simultaneous effected on profitability
Pengaruh Lokasi, Penggunaan Informasi Akuntansi, dan Modal Usaha terhadap Keberhasilan UMKM Nur Ruswati, Wahyu; Hendri, Nedi; Kurniawan, Angga
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10388

Abstract

This study aims to analyze the influence of location, use of accounting information, and business capital on the success of MSMEs. This type of research uses quantitative research with a descriptive approach. The sampling technique in this study uses a purposive sampling technique using several criteria so that 30 respondents from the Banana Chips Industry Center in Bandar Lampung are obtained. Data analysis in this study uses SPSS testing. The results of this study indicate that the influence of location has an effect on the success of MSMEs in the Chips Industry Center in Bandar Lampung, the use of accounting information has an effect on the success of MSMEs in the Banana Chips Industry Center in Bandar Lampung, and business capital has an effect on the success of MSMEs in the Banana Chips Industry Center in Bandar Lampung.
Pengaruh Penggunaan Digital Payment QRIS dan Tingkat Literasi Digital terhadap Pendapatan Penjualan Ariska , Ririn; Hendri, Nedi; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v4i3.10399

Abstract

This study aims to analyze the effect of the use of QRIS digital payments and the level of digital literacy on sales revenue in culinary sector MSMEs in East Metro City. The method used is quantitative with a survey approach, involving 65 respondents of MSME actors who use QRIS. Data were collected through questionnaires and analyzed using multiple linear regression. The results of the study indicate that the use of QRIS digital payments has a positive and significant effect on sales revenue. The ease and efficiency of transactions offered by QRIS allows MSMEs to reach more customers, especially among the younger generation who prefer digital payments. This study provides the importance of MSME development, especially in the use of digital technology to increase efficiency and revenue. Training and socialization programs are needed to improve digital literacy among MSME actors, in order to support wider acceptance and use of QRIS. Therefore, this study is expected to be a reference for related parties in formulating policies that support the digitalization of MSMEs in Indonesia.
ANALISIS PENERAPAN PSAK 216 PADA PT. WIJAYA KARYA BETON TBK.: PABRIK PRODUK BETON LAMPUNG Al Amin, Muhammad Ridho; Hendri, Nedi; Alia Fitri, Resti
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10526

Abstract

This study aims to analyze the application of fixed asset accounting in non-profit entities with a case study at PT. Wijaya Karya Beton Tbk. (Lampung Concrete Product Factory) and evaluate the suitability of the accounting treatment applied based on PSAK 216. The method used in this study is a qualitative method to understand in depth the application of fixed asset accounting. The data collection technique in this study uses technical triangulation, namely researchers collect data through various methods to obtain information from the same source. The data collection techniques used are interviews, observation, and documentation. The data analysis technique uses the Miles and Huberman model by conducting data collection, data reduction, data display, and drawing/verification. The results of this study The appropriate accounting treatment is recognition, measurement at recognition, measurement after recognition, termination and presentation of fixed assets. The accounting treatment of fixed assets that has not been implemented is disclosure.
Integrasi Peternakan Kambing Perah, Budidaya Organik Cabe Jawa dan Budidaya ikan model Pertanian Berkelanjutan di Lampung Timur Anwar, Rohmatul; Wibowo, Tri Adi; Sari, Novia Ambar; Sutanto, Agus; Widowati, Hening; Hendri, Nedi
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.7493

Abstract

Pemanfaatan sumber daya yang melimpah bagi suatu daerah merupakan salah satu upaya pembentukan peradaban bagi masyarakat. Permaslahan pertanian yang saling berhubungan menjadi dasar bag terlaksananya Program Kosabangsa tahun 2025 di Desa Sri Rejosari yang dilaksanakan dari bulan September 2025. Permasalahan yang dimiliki oleh mitra 1 adalah sulitnya pengadaan pakan pada saat musim kemarau, pengolahan limbah serta pengolahan dan pemasaran susu kambing yang menjadi produksi utama dari Kelompok ternak Semesta Farm. Sedangkan permasalahan yang ada pada mitra 2 adalah KWT yang tidak aktif serta kurangnya edukasi bagi kelompok wanita tani. Kegiatan pemberdayaan ini dilakukan dengan metode CBR (Community Based Research) dengan pendekatan bottom-up. Kegiatan yang dilaksanakan menggunakan 4 aspek pemberdayaan yaitu bina manusia, bina usaha, bina lingkungan dan bina lembaga. Dengan adanya permasalahan pada mitra 1 dan 2, maka diberikan pelatihan tentang pembuatan pakan fermentasi, pengolahan pupuk, pengolahan susu, budidaya cabe jawa dan sayuran, budidaya ikan dalam ember, diversifikasi produk, dan pemasaran. Dengan dilakukannya pengabdian ini memberikan dampak berupa peningkatan pengetahuan dan kapasitas mitra, serta peningkatan produktivitas mitra.
MULTICULTURAL COMPETENCE AND PERFORMANCE OF GOVERNMENT APPARATUS: THE EMPIRICAL STUDY IN LAMPUNG PROVINCE Suyanto, Suyanto; Hendri, Nedi
Journal of Community Research and Service Vol. 2 No. 1: January 2018
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v2i1.10179

Abstract

AbstractThis study was Carried out to analyze the effects of multicultural competence models consisting of understanding, attitude and individual skill on the performance of government apparatus. The study applied a survey method with the survey subject of regent and municipal Civil Servants of Lampung Province. Samples determination was based on a purposive sampling technique. The study collected 127 respondents. Analysis on the Data used a Structural Equation Model (SEM) operated under AMOS application program. This empirical result proved a direct effect on understanding between attitude; attitude on skills; and skills on the performance of the government apparatus. The Study Also Showed an attitude and skills as mediation between understanding the indirect effect on the performance of the government apparatus. However, the direct effect on understanding between skills and attitudes on performance was insignificant. Finally, this result implies that multicultural understanding alone is not sufficient to Determine the performance of government apparatus, but it takes attitude and skills to respond in different cultural Contexts. Reviews these results might be used to develop a unified theory effects on multicultural competence.Keywords: competence, multicultural, performance.
Pengaruh Audit Commite, Kualitas Audit, dan Whistleblowing System terhadap Tindakan Pencegahan Fraud Fathu Rahmah, Asma Nadia; Hendri, Nedi; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11149

Abstract

This research aims to determine the influence of the Audit Committee, audit quality, and whistleblowing system on fraud prevention measures in transportation and logistics companies listed on the Indonesia Stock Exchange. This research method uses a quantitative approach, with the population being transportation and logistics companies listed on the Indonesia Stock Exchange, specifically 37 companies, and a sample of 14 companies × 3 periods. The data analysis technique uses descriptive statistical analysis and multiple regression analysis techniques as the main methods. The analysis process involves classical assumption tests and hypothesis tests. Data were processed using SPSS version 26. The results of this study show that the Audit Committee significantly affects Fraud Prevention, Audit Quality significantly affects Fraud Prevention, the Whistleblowing System significantly affects Fraud Prevention, and the Audit Committee, Audit Quality, and Whistleblowing System simultaneously significantly affect Fraud Prevention.
Tunneling Incentive, Debt Covenant, dan Nilai Tukar terhadap Transfer Pricing: Moderasi Ukuran Perusahaan Aprilia Adriani, Dian; Hendri, Nedi; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11154

Abstract

The purpose of this research is to analyze the influence of tunneling incentive, debt covenant, and exchange rate on transfer pricing moderated by company size. This research uses a sample of mining companies listed on the Indonesia Stock Exchange during the years 2021-2023. The number of mining companies that were sampled is 11 companies over 3 (three) years, with a total research sample of 33 financial statements. The method used is purposive sampling. Hypothesis testing in this study uses Structural Equation Modeling (SEM) with the assistance of Partical Least Square (SmartPLS) version 4.0 software. This study shows that tunneling incentive and debt covenant significantly affect the company's decision to engage in transfer pricing, while exchange rate does not affect transfer pricing. Then, the size of the company is able to moderate the tunneling incentive towards transfer pricing. However, the size of the company is unable to moderate the debt covenant and also the exchange rate in the company's decision to engage in transfer pricing.
Analisis Sistem Pengendalian Intern untuk Mendukung Akuntabilitas Keuangan, Tata Kelola dan Teknologi Pemerintahan Daerah Yosa Saputri, Apria; Hendri, Nedi; Septiani, Ana
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11159

Abstract

This study aims to analyze the implementation of the Integrated Government Internal Control System (SPIP-T) in supporting financial accountability, governance, and the use of information technology within the Inspectorate of Metro City. The research was conducted qualitatively using a descriptive method through interviews, documentation, and direct observation. The results show that SPIP-T has contributed to improving the effectiveness of supervision, work process efficiency, and financial reporting. However, several weaknesses were identified, such as budget planning that is not risk-based, misaligned budget allocations for supervision, and human resources whose competencies do not meet the required standards.SPIP-T was also found to be suboptimal in supporting the use of information technology. The study recommends strengthening human resource competencies, utilizing digital technology, and integrating risk-based supervision systems.
Co-Authors Abda Abda Achmad Sobirin, Achmad Achyani Achyani, Achyani Adi Dharma Agung Pangestu, Putra Agus Sutanto Al Amin, Muhammad Ridho Alia Fitri, Resti Andari, Peti Mei Andayani, Meilinda Angga Kurniawan Anjelina, Kadek Aprilia Adriani, Dian Ardiansyah Japlani, Ardiansyah Ari Setyawan, Rama Aditya Ariska , Ririn Asrul Sani Astuti, Agnes Mei Aurely, Sekar Hardya Cahya, Nanang Nur Darmayanti, Elmira Febri DEWI WULANSARI Diana Puspita Dwi Budi Santoso Ermalia, Elda Desi Fathu Rahmah, Asma Nadia Febri Darmayanti, Elmira Feby Amara, Citra Restuadi Gustin Padwa Sari, Gustin Padwa Hardy, Arum Mutiara Haryono, Yordan Hening Widowati Herawati, Nurlina Hermawan, Ridwan Indra Herni Kurniawati Hidayatullah, Farid Husain, T Jawoto Nusantoro Kamala, Shafa Tasya Kusuma, Wahyudi Jaya Legowo Wati, Tri Liana, Agnes Nova Lutviana, Yusri M. Ihsan Dacholfany Nirmala, Maya Dwi Novita Sari Nugraheni, Septiana Ayu Nur Ruswati, Wahyu Nurindah, Mita Nurjaya, Angelia Nusantoro, Jawoto Nusantoro Nyoto Suseno Padwa Sari, Gustin Padwasari, Gustin Purwiro Harjati Putri, Mira Novianti Rahayu, Tri Suci Retnaning Rahayu, sri Rina Kurniawati Rohmatul Anwar Roisah Putri, Aulia Rosid, Andiana Santia, Tati Saputri, Anis Sari, Nawang Intang Sari, Novia Ambar Septiani, Ana Septiani, Asih SRI RAHAYU Sri Retnaning Rahayu, Sri Retnaning Sri Yanti Subakti, Iwan Habib Sundari, Evi Suyanto Suyanto Theresia, Fenny Tri Adi Wibowo, Tri Adi Yeni Kurniawati, Yeni Yosa Saputri, Apria Yulita Zanaria, Yulita