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All Journal Jurnal Terapan Abdimas Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi CARADDE: Jurnal Pengabdian Kepada Masyarakat Jurnal ULTIMA Accounting International Journal of Community Service Learning Jurnal Online Insan Akuntan Business Innovation and Entrepreneurship Journal STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Karinov Amalee: Indonesian Journal of Community Research & Engagement Jurnal Akuntansi JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) AICS International Journal of Social Science Jurnal Pengabdian Kepada Masyarakat Bulletin of Community Engagement Informatics and Enginering Dedication FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Jurnal Indonesia Sosial Teknologi Jurnal Pengabdian Kepada Masyarakat Sahmiyya: Jurnal Ekonomi dan Bisnis Journal Of Indonesian Social Society Irajagaddhita : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ilmiah Pengabdian Kepada Masyarakat (Nyiur-Dimas) E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Bisnis Digital IJABAH: Indonesian Journal of Sharia Economics Business and Halal Studies International Journal of Economics, Education, Law and Social Sciences (IJEELSC)

Bahtiar Effendi

Universitas Satu, Indonesia

Author-ID : 6996381

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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PROFESIONAL FEE, PERGANTIAN CHIEF EXECUTIVE OFFICER (CEO), FINANCIAL DISTRESS DAN REAL EARNINGS MANAGEMENT Bahtiar Effendi
Jurnal Ilmiah Akuntansi & Bisnis Vol 4 No 2 (2019)
Publisher : Universitas Pendidikan Nasional

Profesional Fee, Pergantian Chief Executive Officer (CEO), Financial Distress, dan Real Earnings Management. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh profesional fee, pergantian CEO dan financial distress terhadap real earnings management pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) selama periode tahun 2015-2017. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2017. Sampel penelitian ditentukan berdasarkan metode purposive sampling yang dipilih dengan beberapa kriteria tertentu. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Analisis data menggunakan analisis regresi linier berganda dengan menggunakan SPSS versi 26 sebagai alat analisis. Hasil penelitian menunjukkan bahwa profesional fee berpengaruh negatif dan tidak signifikan terhadap real earnings management; pergantian CEO berpengaruh positif dan tidak signifikan terhadap real earnings management; dan financial distress berpengaruh negatif signifikan terhadap real earnings management.

PENGUATAN KEMAMPUAN KADER POSYANDU MELALUI EDUKASI DAN PENDAMPINGAN AKUNTANSI DI DESA MEKARWANGI PROVINSI BANTEN Bahtiar Effendi
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 4 (2021): Agustus
Publisher : Universitas Muhammadiyah Mataram

Abstrak: Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan pendampingan bagi Kader Posyandu Plamboyan I dan Plamboyan II, Desa Mekarwangi, Kabupaten Tangerang[L1] , 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 Indah (Semester Ganjil 2020-2021). Tahap kedua adalah edukasi dan pendampingan akuntansi Posyandu Plamboyan I dan Plamboyan II (Semester Genap 2020-2021). Tahap ketiga adalah edukasi dan pendampingan akuntansi Posyandu Nanas dan Manggis (Semester Ganjil 2021-2022). 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 Plamboyan I and Plamboyan II, Mekarwangi Village, Tangerang Regency, 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 (Odd Semester 2020-2021). The second stage is education and accounting assistance for Posyandu Plamboyan I and Plamboyan II (Even Semester 2020-2021). The third stage is education and accounting assistance for the Nanas and Manggis Posyandu (Odd Semester 2021-2022). 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. Abstrak: Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan pendampingan bagi Kader Posyandu Plamboyan I dan Plamboyan II, Desa Mekarwangi, Kabupaten Tangerang[L1] , 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 Indah (Semester Ganjil 2020-2021). Tahap kedua adalah edukasi dan pendampingan akuntansi Posyandu Plamboyan I dan Plamboyan II (Semester Genap 2020-2021). Tahap ketiga adalah edukasi dan pendampingan akuntansi Posyandu Nanas dan Manggis (Semester Ganjil 2021-2022). 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 Plamboyan I and Plamboyan II, Mekarwangi Village, Tangerang Regency, 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 (Odd Semester 2020-2021). The second stage is education and accounting assistance for Posyandu Plamboyan I and Plamboyan II (Even Semester 2020-2021). The third stage is education and accounting assistance for the Nanas and Manggis Posyandu (Odd Semester 2021-2022). 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.

Perencanaan dan Pengelolaan Keuangan Warga Binaan LAPAS di Masa Pandemi Covid-19 Melalui Penguatan Literasi Keuangan Bahtiar Effendi
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2022): Mei 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v2i1.825

This community service activity aims to increase the understanding of correctional inmates through assistance in planning and financial management of correctional inmates during the COVID-19 pandemic through strengthening financial literacy. The method of carrying out the activities is carried out by coordinating and mapping the needs of the 111th KODIM 0510 Military Unity Building a Village (TMMD) activity at the RUTAN class I Tangerang, Focus Group Discussion (FGD) and financial literacy education, as well as post-education assistance carried out. The inmates of the Class I Tangerang prison are dominated by elementary and junior high school graduates, who violate the law because of economic needs. This community service program is a solution to overcome the low financial literacy of inmates during the COVID-19 pandemic. The success of this service program is due to the achievement of the target participants and the achievement of the objectives and material of the activity. People who have good financial literacy are able to make the right decisions in managing their finances to face global challenges based on technological advances.

Profitabilitas, Solvabilitas dan Audit Delay Pada Perusahaan Consumer Goods Yang Terdaftar Di BEI Bahtiar Effendi
Owner : Riset dan Jurnal Akuntansi Vol. 2 No. 2 (2018): Owner Vol 2 No 2 Tahun Agustus 2018
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.192 KB)

This study aims to examine the effect of profitability and solvency on audit delay on consumer goods companies listing on Indonesia Stock Exchange (IDX) in 2011-2016. The population of this research is all consumer goods companies in Indonesia in 2011-2016. The number of samples of 30 consumer goods companies, selected using purposive sampling method. This study uses data collected from Indonesian Stock Exchange (IDX) in 2011-2016 and also from each company web. By using multiple regression analysis as research method and result of this research revealed that found significant positive influence between solvency to audit delay and found also result that profitability have no effect to audit delay. Keywords: Profitability, Solvency, Audit Delay.

Kualitas Audit, Kondisi Keuangan, Ukuran Perusahaan dan Penerimaan Opini Audit Going Concern Bahtiar Effendi
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 1 (2019): Owner Vol 3 No. 1, Periode Februari 2019
Publisher : Politeknik Ganesha Medan

This study aims to analyze the quality of audits, financial condition and firm size on audits that occur in companies listed on the Indonesia Stock Exchange period 2014-2016. The population of this research is all transportation company in Indonesia year 2014-2016. The number of samples were 14 transportation companies, selected using purposive sampling method. This study uses data collected from Indonesia Stock Exchange (BEI) in 2014-2016 and also from each company website. By using multiple analysis as the method and result of this research, deep audit can be done.

Struktur Modal, Ukuran Perusahaan, Likuiditas dan Profitabilitas Perusahaan Manufaktur yang Listing di BEI Susiyanti Susiyanti; Bahtiar Effendi
Owner : Riset dan Jurnal Akuntansi Vol. 3 No. 2 (2019): Owner Volume 3 Nomor 2 Agustus 2019
Publisher : Politeknik Ganesha Medan

This study aims to determine the effect of capital structure, firm size and liquidity on profitability in manufacturing companies food and beverage sub-sector listed on the stock exchange Indonesia. This study uses a quantitative approach. Data collection techniques used in this study is the method of documentation that is by collecting and recording financial statements. Sources of data used are secondary data in the form of financial statements of food and beverage manufacturing companies listed on the BEI period 2014-2016 which can be obtained through the website www.idx.co.id. The sampling technique used is purposive sampling with the number of respondents 13 companies. The method of data analysis used is multiple regression linear regression analysis using SPSS 24.0 program aid. The result of research indicates that (1) partially capital structure has a significant negative effect on profitability, (2) firm size has significant positive effect on profitability, (3) liquidity has significant negative effect on profitability, (4) simultaneously capital structure, firm size, and liquidity has a significant influence on the profitability of manufacturing companies food and beverage sub-sector listed in Indonesia stock exchange.

Pengaruh Penerapan Akuntansi Manajemen Lingkungan Terhadap Nilai Perusahaan di Indonesia : (Studi Empiris Perusahaan Manufaktur di Jawa Barat) Bahtiar Effendi
Owner : Riset dan Jurnal Akuntansi Vol. 5 No. 1 (2021): Article Research Februari 2021
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v5i1.331

This study aims to analyze the factors of environmental management accounting on firm value in West Java. The phenomenon of companies having high firm values was also found with conditions inversely proportional to the low practice of implementing environmental conservation responsibility. The population of this study were all manufacturing companies located in West Java for the period 2018-2019 and based on the purposive sampling method, a sample of 120 respondents was obtained. By using multiple linear regression analysis as a research method, it is found that there is a significant positive influence between the application of environmental management accounting which is proxied through the aspects of material input, transportation, supplier assessment, and other aspects of firm value. Besides, it is found that the results of a significant negative effect between the application of environmental management accounting are proxied through the aspects of non-product output, compliance, and environmental complaints mechanisms on firm value. Furthermore, based on the simultaneous test results, it was found that the application of environmental management accounting was proxied through the aspects of material input, non-product output, compliance aspects, transportation aspects, other aspects, supplier assessment, and environmental complaint mechanisms simultaneously affected on firm value. Agency theory was successfully applied in this study, this is indicated by the results obtained, namely, the application of environmental management accounting is proven to affect the level of firm value.

Apakah Perekayasaan Laba Dipengaruhi oleh Akuntansi Lingkungan, Kapitalisasi Pasar, dan Asimetri Informasi? Bahtiar Effendi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.878

This study aims to examine the effect of the quality of environmental accounting disclosures, good corporate governance, and information asymmetry on the level of discretionary accruals. The specific target of this research is to empirically examine the effect of the quality of environmental accounting disclosures, good corporate governance, and information asymmetry on the level of discretionary accruals. The population of this research is all mining sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period as many as 47 companies. Determination of the sample was selected based on the Slovin method and purposive sampling criteria with a quantitative descriptive approach. This study uses secondary data from company financial reports, company annual reports and sustainability reports. Data analysis was performed using multiple linear regression analysis using SPSS version 26.0. By using multiple linear regression analysis as a research method, the results show that partially the quality of environmental accounting disclosures, good corporate governance, and information asymmetry have a significant effect on the level of discretionary accruals. Furthermore, based on the results of simultaneous testing, it is found that the quality of environmental accounting disclosures, good corporate governance, and information asymmetry together have a significant effect on the level of company discretionary accruals.

Peningkatan Kesadaran Pelajar dengan Edukasi Konservasi Lingkungan Hidup di Sekolah Menengah Kejuruan Kesehatan Kharisma Bahtiar Efendi
Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan Vol 3, No 2 (2019)
Publisher : UIN Sunan Kalijaga, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jpm.2019.032-04

This article try to testing the education of conservation living environment program to increase students’ awareness in the Kharisma vocational high school, Tanggerang. The research uses a quantitative-experiment method with the analysis of pre-test, post-test, and follow-up. The result is showing the Chi-square score 74,171 (p<0,0001), the context is identification that the education of environmental conservation program for sustainable livelihood can be increasingly of students’ awareness. It was observed with the students’ concern might influenced by awareness factors from early to treat the living environment. The participation in the conservation of environment program has implemented in the school, it is the urgency for sustainability who useful for students’ skills in the job area for the future. The student of participation can be important factors to grow an empathy of the environment. This condition of environment more awful has influenced exploitation activity conducted by factories.Tulisan ini berusaha menguji edukasi program konservasi lingkungan hidup dalam meningatkan kesadaran siswa di Sekolah Menengah Kejuruan Kesehatan Kharisma Tanggerang. Penelitian ini menggunakan metode kuantitatif-eksperimen dengan menguji pretest, posttest, dan follow up. Hasil analisis menunjukkan skor Chi-square sebesar 74,171 (p<.0001) mengindikasikan bahwa edukasi program konservasi lingkungan hidup terbukti dapat meningkatkan kesadaran siswa. Hal ini terpantau dengan kepedulian siswa dapat dipengaruhi oleh faktor kesadaran sejak dini untuk merawat lingkungan sekitar. Partisipasi dalam konservasi lingkungan yang diimplementasikan di lingkungan sekolah merupakan urgensi kelestarian yang berguna bagi siswa di dunia pekerjaan. Partisipasi siswa dalam hal tersebut menjadi faktor terpenting untuk menumbuhkan rasa empati terhadap lingkungan. Kondisi lingkungan saat ini semakin memburuk akibat kegiatan eksploitasi yang dilakukan oleh banyak perusahaan.

Pengaruh Implementasi Program Corporate Social Responsibility Terhadap Kepuasan Masyarakat (Studi Kasus pada PT. Krakatau Steel, Tbk. di Kota Cilegon) Bahtiar Effendi
Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi) No 2 (2019): Prosiding FRIMA
Publisher : Sekolah Tinggi Ilmu Ekonomi STEMBI Bandung

Tujuan_Menganalisis faktor-faktor yang mempengaruhi kepuasan masyarakat terkait implementasi program corporate social responsibility di PT. Krakatau Stell, Tbk Kota Cilegon. Target khusus penelitian ini menguji secara empiris pengaruh implementasi program corporate social responsibility yang direpresentasikan melalui kinerja ekonomi, kinerja sosialdan kinerja lingkungan terhadap kepuasan masyarakat PT. Krakatau Steel, Tbk. Kota Cilegon. Desain/Metode_Penelitian ini menggunakan data yang diperoleh dari jawaban atas pertanyaan melalui kuesioner yang diberikan kepada responden. Responden dalam penelitian ini yaitu masyarakat Kecamatan Citangkil yang berlokasi di sekitar PT. Krakatau Steel, Tbk. dan memperoleh manfaat atas program Corporate Social Responsibility. Analisis data dilakukan dengan analisis regresi berganda. Temuan_Kinerja ekonomi (EKO) berpengaruh positif signifikan terhadap kepuasan masyarakat (KMA) dengan tingkat signifikansi berada di bawah 5% atau 0,05 yakni α = 0,001 dan kinerja sosial (SOS) berpengaruh positif tidak signifikan terhadap kepuasan masyarakat (KMA) dengan tingkat signifikansi berada di atas 5% atau 0,05 yaitu α = 0,721 serta kinerjalingkungan (LING) berpengaruh positif signifikan terhadap kepuasan masyarakat (KMA) dengan tingkat signifikansi berada di bawah 5% atau 0,05 yaitu α = 0,009.Selanjutnya implementasi program CSR secara simultan melalui kinerja ekonomi (EKO), kinerja sosial (SOS) dan kinerja lingkungan (LING) terbukti berpengaruh positif signifikan terhadapkepuasan masyarakat dengan tingkat signifikansi berada di bawah 5% atau 0,05 yaitu α = 0,000. Implikasi_Perusahaan diharapkan untuk lebih meningkatkan keterlibatan masyarakat dan melakukan pengawasan terhadap implementasi program CSR yang akan direncanakan. Originalitas_Penelitian dengan topik coporate social responsibility yang dikaitkan dengan kepuasan masyarakat secara primer masih jarang diteliti dimana sebagian besar hanya diungkapkan berdasarkan kinerja financial yang ditunjukkan dalam sustainability reporting namun masih minim yang mengukur keberhasilan dari aspek non financial yakni kepuasanmasyarakat langsung. Tipe Penelitian_Studi Empiris

Co-Authors Agnestya Leonicha Yustin Anna Rizkiyana Anshory, Muhammad Isa Dadan Ramdhani Devy Arisandi Hanif Ardiansyah, Hanif Istighfarin, Ufiya Izmi Izzati Fitri, Rahma Kurniawan Kurniawan Lestariana, Utami Fahmi Lestarina, Utami Fahmi Lodovicus Lasdi Lulu Setiawati Lydia Victoria Mega Sekarwigati Muhammad Khoirul Fikri Muhammad Shulthoni Musyaffa, Mohammad Rafif Nurhayati, Eni Candra Rhischa Assabet Shilla, Rhischa Assabet Rosella Aprilia Safa Rizki Ananda Saifudin, Abdul Ghofar Sa’adah, Nuris Shabila, Dinar Nimas Sisqi Amelia Sultan Mubarok, Muhammad Susiyanti Susiyanti Tegar Subangkit Teodora Winda Mulia Veronica Widyana Putri wafa, Azimul Widyana Putri, Veronica Yanti Yanti Yuliana, Evita Fenny Zahra Alya Tamima Zahro, Khafriza Faiqotuz

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