Articles
<![CDATA[Penguatan Pemahaman Siswa Kelas XII AK Melalui Bimbingan dan Pelatihan Akuntansi dan Pajak di SMK Dharma Widya, Desa/Kecamatan Neglasari, Tangerang-Banten ]]>
<![CDATA[Effendi, Bahtiar]]>
<![CDATA[ International Journal of Community Service Learning Vol 2, No 4 (2018): November 2018 ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (674.664 KB)
|
DOI: 10.23887/ijcsl.v2i4.14635
<![CDATA[SMK Dharma Widya, Neglasari, Tangerang-Banten yang dipimpin oleh Triwidi Pantoro meminta agar dosen prodi S1 Akuntansi Universitas Matana dapat memberikan bimbingan dan pelatihan akuntansi bagi siswa kelas XII konsentrasi akuntansi yang setengah semester lalu guru pembina (kaprodi akuntansi) telah resign dan kegiatan pembelajaran di kelas tersebut kurang maksimal dengan keterbatasan dewan guru yang mendalami akuntansi. Metode yang diterapkan dalam kegiatan pengabdian masyarakat ini adalah analisis deskriptif dengan menganalisa kondisi situasi materi yang diajarkan dan membuat pola pembelajaran materi yang perlu diperdalam melalui bimbingan dan pelatihan melalui dua tahap yakni pemahaman dan implementasi. Kegiatan ini berlangsung selama 2 minggu. Hasil dari penelitian ini menunjukkan keberhasilan proses bimbingan dan pelatihan akuntansi dan pajak dengan peningkatan pemahaman siswa kelas XII konsentrasi akuntansi yang dibuktikan melalui pre test dan post test materi akuntansi dan pajak, selain itu terdapat peningkatan semangat optimis dan percaya diri dari siswa kelas XII konsentrasi akuntansi dalam menghadapi UAS tahun 2018 ini.Keywords: Prodi akuntansi,universitas matana, pengabdian masyarakat, bimbingan dan pelatihan, pemahaman siswa ]]>
<![CDATA[UKURAN PERUSAHAAN, DEWAN KOMISARIS DAN ENVIRONMENTAL DISCLOSURE ]]>
<![CDATA[Effendi, Bahtiar]]>
<![CDATA[ JURNAL RISET AKUNTANSI TIRTAYASA Vol 3, No 1 (2018): April ]]>
Publisher : <![CDATA[Pascasarjana Universitas Sultan Ageng Tirtayas ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (2075.916 KB)
|
DOI: 10.48181/jratirtayasa.v3i1.4974
<![CDATA[The research at examining the influence of firm size, board of commissioners, such as board of commissioners size, proportion of independent commissioners, the commissioner president’s educational background, and the number of commissary chamber meeting on the environmental disclosure in manufacture companies listed in Indonesian Stock Exchange.The population of this research is all of public manufacture companies in the year 2008-2014 The samples of this research are 26 of public manufacture companies, which selected by purposive sampling method. This research data were colected from Indonesian Stock Exchange (IDX) from 2008 until 2014 and also from each company`s website.The research using multiple regression analysis as the research method and the result from this research show that is no influence between commissioners size, proportion of independent commissioners and the commissioner president’s educational background with environmental disclosure, and the firm size and the number of commissary chamber meeting influence positive. Keywords: Firm Size, Board of Commissioners Size, Proportion of Independent Commissioners, The Commissioner President’s Educational Background, The Number of Commissary Chamber Meeting, Environmental Disclosure. ]]>
<![CDATA[Pengabdian Kepada Masyarakat: Sinergitas Universitas dan Tentara Manunggal Membangun Desa (TMMD) ]]>
<![CDATA[Effendi, Bahtiar]]>
<![CDATA[ CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2020): Februari ]]>
Publisher : <![CDATA[Ilin Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (490.895 KB)
|
DOI: 10.31960/caradde.v2i2.369
<![CDATA[Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman siswa/i terkait Koperasi, dan untuk menumbuhkan kesiapan serta motivasi siswa/i menerapkan Koperasi di kegiatan unit sekolah. Metode pelaksanaan kegiatan pengabdian kepada masyarakat dilakukan dalam beberapa tahap. Tahap pertama adalah perencanaan melalui observasi dan wawancara pendahuluan. Tahap kedua adalah pelaksanaan kegiatan berupa edukasi tentang koperasi dengan memaparkan materi, praktik penyusunan laporan Sisa Hasil Usaha (SHU) dan diskusi. Tahap ketiga adalah monitoring yang bertujuan untuk menampung permasalahan yang terjadi dan merumuskan solusi yang terbaik serta memantau perkembangan siswa/i dalam implementasi materi Koperasi. Analisis data yang digunakan adalah analisis deskriptif melalui wawancara dan survey langsung. Melalui post test yang dilakukan, ditemukan hasil sebanyak 87% siswa/i mampu dan mengerti menyelesaikan soal latihan terkait konsep dasar Koperasi secara “baik” dan 13% siswa/i mampu dan mengerti menyelesaikan soal latihan terkait konsep dasar Koperasi secara “cukup”. Selain itu, ada peningkatan kepercayaan diri siswa/i untuk mengembangkan Koperasi dalam kegiatan ekstrakurikuler sekolah. Informasi ini didapatkan dari hasil monitoring pasca pelatihan yang telah dilakukan.]]>
<![CDATA[PENGUATAN KEMAMPUAN KADER POSYANDU MELALUI EDUKASI DAN PENDAMPINGAN AKUNTANSI DI DESA MEKARWANGI PROVINSI BANTEN ]]>
<![CDATA[Effendi, Bahtiar]]>
<![CDATA[ JMM (Jurnal Masyarakat Mandiri) Vol 5, No 4 (2021): Agustus ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Mataram ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (31.837 KB)
|
DOI: 10.31764/jmm.v5i4.4955
<![CDATA[Abstrak: Kegiatan  pengabdian  kepada  masyarakat  ini  bertujuan  untuk  memberikan  edukasi dan pendampingan bagi Kader Posyandu dengan memberikan pemahaman memadai tentang praktik pembukuan (akuntansi) yang efektif dan pengenalan standar akuntansi keuangan organisasi  nirlaba (PSAK 45). Metode pelaksanaan kegiatan pengabdian kepada masyarakat di Posyandu Desa Mekarwangi dilakukan melalui tiga tahapan. Tahap pertama adalah edukasi dan pendampingan akuntansi Posyandu Rambutan dan Posyandu Nusa. Tahap kedua adalah edukasi dan pendampingan akuntansi Posyandu Plamboyan I dan Plamboyan II. Tahap ketiga adalah edukasi dan pendampingan akuntansi Posyandu Nanas dan Manggis. Pelaksanaan kegiatan PKM Tahap kedua pada semester Genap 2020-2021 telah selesai dilaksanakan. Berdasarkan kegiatan tersebut, Kader Posyandu Plamboyan I dan Posyandu Plamboyan II cukup terbantu dalam proses pembukuan yang selama ini dianggap sulit dikarenakan kompetensi pendidikan mereka yang mayoritas SD dan SMP sehingga kompetensinya perlu ditingkatkan kembali agar praktik pembukuan (akuntansi) Posyandu dapat berjalan secara efektif serta meningkatnya ketepatan waktu pelaporan pembukuan.Abstract: This community service activity aims to provide education and assistance for Cadre Posyandu by providing an adequate understanding of effective bookkeeping (accounting) practices and the introduction of financial accounting standards for non-profit organizations (PSAK 45). The method of implementing community service at the Mekarwangi Village Posyandu is carried out through three stages. The first stage is education and accounting assistance for the Rambutan Posyandu and the Nusa Indah Posyandu. The second stage is education and accounting assistance for Posyandu Plamboyan I and Plamboyan II. The third stage is education and accounting assistance for the Nanas and Manggis Posyandu. The implementation of the second phase of community service activities in the even semester 2020-2021 has been completed. In these activities, the cadres of Posyandu Plamboyan I and Posyandu Plamboyan II were sufficient in the bookkeeping process which had been considered difficult because their most important competencies were elementary and junior high schools so that they needed to be improved again so that the Posyandu accounting (accounting) practice could run effectively and precisely. accounting reporting time.]]>
<![CDATA[Peningkatan Kemampuan Kader Posyandu Gizi melalui Pendampingan dan Edukasi Akuntansi ]]>
<![CDATA[Effendi, Bahtiar]]>
<![CDATA[ CARADDE: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2021): Desember ]]>
Publisher : <![CDATA[Ilin Institute ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31960/caradde.v4i2.967
<![CDATA[This community service activity aims to provide education and assistance for the Cadre of Posyandu Nanas (Nutrition), Mekarwangi Village, Tangerang Regency, by providing adequate understanding of effective bookkeeping (accounting) practices and the introduction of financial accounting standards for non-profit organizations (PSAK 45). The implementation of the third PKM activity in the Odd semester of 2021-2022 has been completed. Based on these activities, the cadres of the Nanas Posyandu (Nutrition) were quite assisted in the bookkeeping process which had been considered difficult because of their educational competence, which was the majority of elementary and junior high schools so that their competence needed to be improved again so that the Posyandu accounting (accounting) practice could run effectively and increase the timeliness of reporting. bookkeeping to the Midwife and the Mekarwangi Village Health Center.]]>
<![CDATA[Pengaruh Penerapan Environmental Management Accounting Terhadap Firm Value Pada Perusahaan Manufaktur di Tangerang Raya ]]>
<![CDATA[Bahtiar Effendi]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 6 No 2 (2021): Jurnal Online Insan Akuntan (Desember 2021) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.51211/joia.v6i2.1601
<![CDATA[Kajian riset ditujukan untuk menguji penerapan environmental management accounting dalam meningkatkan firm value di Tangerang Raya. Riset ini terdiri atas populasi sebanyak 2.579 perusahaan provinsi Banten yang tersebar di Kota Cilegon, Kabupaten dan Kota Serang, Kota Pandeglang, Kota Lebak dan Tangerang Raya. Adapun sampel dipilih menggunakan kriteria yang telah ditetapkan dengan metode kuantitatif. Berdasarkan hasil pengujian regresi linier berganda yang telah dilakukan didapatkan hasil sebagai berikut: terdapat pengaruh positif signifikan antara aspek material input dan aspek mekanisme pengaduan lingkungan terhadap firm value. Selanjutnya ditemukan juga hasil aspek non product output dan aspek kepatuhan berpengaruh negatif signifikan terhadap firm value. Namun, terdapat tiga aspek dari proksi penerapan environmental management accounting yang terdiri atas aspek transportasi, aspek lain-lain, dan aspek asesmen pemasok berpengaruh positif dan tidak signifikan terhadap firm value.]]>
<![CDATA[Nilai Perusahaan: Kontribusi Penerapan Akuntansi Manajemen Lingkungan Pada Perusahaan Industri Manufaktur di Banten ]]>
<![CDATA[Bahtiar Effendi]]>
<![CDATA[ JURNAL ONLINE INSAN AKUNTAN Vol 6 No 1 (2021): Jurnal Online Insan Akuntan (Juni 2021) ]]>
Publisher : <![CDATA[Penelitian dan Pengabdian Masyarakat Universitas Bina Insani ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.51211/joia.v6i1.1495
<![CDATA[This study aims to analyze the factors of environmental management reporting on firm value in Banten. The population of this study were all manufacturing companies located in Banten in the 2019-2020 period, totaling 2,579 companies. Determination of the selected sample based on purposive sampling criteria with quantitative approach method. This study uses primary data obtained from answers to questions through questionnaires given to respondents and secondary data from company financial reports. By using multiple linear regression as a research method, it is found that there is a significant influence between aspects of transportation on firm value. Furthermore, it is also found that the results of other aspects have a significant positive effect on firm value. However, there are four aspects of the proxies for the application of environmental management accounting which consist of material input aspects, non-product output aspects, compliance aspects and supplier assessment aspects that have a positive but insignificant effect on firm value. Finally, the environmental complaint mechanism aspect has a negative but insignificant effect on firm value. Agency theory and signaling theory were successfully applied in this study, the variables of environmental management accounting application represented by material input aspects, non-product output aspects, compliance aspects, transportation aspects, other aspects, supplier assessment and environmental complaint mechanisms were proven to simultaneously affect firm value.]]>
<![CDATA[Komite Audit, Profitabilitas, Solvabilitas, dan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur-Sektor Logam ]]>
<![CDATA[Bahtiar Effendi]]>
<![CDATA[ Jurnal Inovasi Bisnis dan Kewirausahaan Vol 1 No 3 (2019): Business Innovation and Entrepreneurship Journal (November) ]]>
Publisher : <![CDATA[Entrepreneurship Faculty, Universitas Garut ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (916.482 KB)
|
DOI: 10.35899/biej.v1i3.67
<![CDATA[This study aims to determine the effect of audit committees, profitability, and solvability on the financial report punctuality of metal manufacturing companies listed in the Indonesia stock exchange. This study used quantitative approach. The data collection technique used in this study is document analysis in the form of financial statements of metal subsector manufacturing companies listed on the Stock Exchange for the 2014-2016 period accessed from www.idx.co.id. The sampling technique used was purposive sampling with a total sample of 30 companies. The data analysis method used was multiple linear regression analysis performed in SPSS 24.0 program. The results showed that (1) audit committees do not significantly affect the punctuality in submitting financial statements. (2) Profitability (ROA) has a negative effect or no significant effect on the financial reporting punctuality, (3) Solvability does not significantly influence the financial reporting punctuality (3).]]>
<![CDATA[Urgensi Audit Delay: Antara Total Asset, Profitabiltas dan Fee Audit Pada Perusahaan Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Bahtiar Effendi]]>
<![CDATA[ Jurnal Inovasi Bisnis dan Kewirausahaan Vol 2 No 2 (2020): Business Innovation and Entrepreneurship Journal (May) ]]>
Publisher : <![CDATA[Entrepreneurship Faculty, Universitas Garut ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (402.152 KB)
|
DOI: 10.35899/biej.v2i2.84
<![CDATA[This study aims to determine the effect of total assets, profitability and audit fees on audit delay of manufacturing industry companies listed on the Indonesian stock exchange. This study uses a quantitative approach. The data collection technique used in this study is the documentation method, which is by collecting and recording financial statements. The data source used is secondary data in the form of financial statements of manufacturing industry companies listed on the Stock Exchange for the period 2016-2018 which can be obtained through the site www.idx.co.id. The sampling technique used was purposive sampling with 39 units of data analysis. The data analysis method used is multiple linear regression analysis using the SPSS 24.0 program. The results showed that (1) total assets had a significant positive effect on audit delay of manufacturing industry companies listed on the Indonesia Stock Exchange. (2) Profitability has a negative or no significant effect on audit delay of manufacturing industry companies listed on the Indonesia Stock Exchange, (3) Audit fee has a significant positive effect on audit delay of manufacturing industry companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[Pengaruh Ukuran Perusahaan, Profitabilitas, dan Likuiditas terhadap Corporate Social Responsibility Disclosure ]]>
<![CDATA[Mega Sekarwigati]]>;
<![CDATA[Bahtiar Effendi]]>
<![CDATA[ STATERA: Jurnal Akuntansi dan Keuangan Vol 1 No 1 (2019) ]]>
Publisher : <![CDATA[Universitas Matana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1421.881 KB)
|
DOI: 10.33510/statera.2019.1.1.16-33
<![CDATA[This research purposes to check the effects of Company Size and Financial Performance on Corporate Social Responsibility Disclosure. This research uses mining companies which is listed in Bursa Efek Indonesia (BEI) within the period of 2014-2016 as the sample. The total number of companies used as a sample is 14 companies with 3 years of observation. The result of simultant test, company size, profitability, and liquidity has an impact on CSRD. While the result of t test showed a significant negative impact of company size and liquidity on CSRD. While profitability has shown no effect on CSRD.]]>
