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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
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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The Effect of Environmental Accounting on the Increase in Firm Value Bahtiar Effendi
Conference Series Vol. 3 No. 1 (2020): International Conference on Global Innovation and Trends in Economy 2020
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/conferenceseries.v3i1.355

Abstract

This study aims to analyze the factors of environmental accounting which consist of material inputs, non-product output, compliance aspects, transportation aspects, other aspects, supplier assessment, and environmental complaints mechanisms to increase firm value. The sample in this study was 71 respondents from companies in Banten which were determined based on the purposive sampling method. Then the data were analyzed using multiple linear regression methods. The results showed that environmental accounting which is proxied by non-product output, other aspects, and environmental complaints mechanisms have a significant positive effect on increasing firm value. Furthermore, it was found that there was a significant negative effect between material input and supplier assessment on the increase in firm value. Also, it was found that the compliance aspect had a positive and insignificant effect on the increase in firm value and the transportation aspect had a negative and insignificant effect on the increase in firm value. Finally, the results of this study found that environmental accounting simultaneously has a significant effect on firm value.
The Effect of Environmental Accounting on The Increase in Firm Value Bahtiar Effendi
Conference Series Vol. 3 No. 1 (2020): International Conference on Global Innovation and Trends in Economy 2020
Publisher : ADI Publisher

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

Abstract

This study aims to analyze the factors of environmental accounting which consist of material inputs, non-product output, compliance aspects, transportation aspects, other aspects, supplier assessment, and environmental complaints mechanisms to increase firm value. The sample in this study was 71 respondents from companies in Banten which were determined based on the purposive sampling method. Then the data were analyzed using multiple linear regression methods. The results showed that environmental accounting which is proxied by non-product output, other aspects, and environmental complaints mechanisms have a significant positive effect on increasing firm value. Furthermore, it was found that there was a significant negative effect between material input and supplier assessment on the increase in firm value. Also, it was found that the compliance aspect had a positive and insignificant effect on the increase in firm value and the transportation aspect had a negative and insignificant effect on the increase in firm value. Finally, the results of this study found that environmental accounting simultaneously has a significant effect on firm value.
THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING ON FIRM VALUE Bahtiar Effendi
International Journal of Social Science Vol. 1 No. 4: December 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v1i4.707

Abstract

This research study aims to examine the effect of implementing environmental management accounting in increasing firm value in Tangerang Raya. This research uses a population of 2,579 manufacturing industrial companies in Banten province spread across Cilegon City, Serang Regency and City, Pandeglang City, Lebak City and Tangerang Raya. The samples were selected using predetermined criteria with quantitative methods. Based on the multiple linear regression testing that has been carried out, the following results are obtained: there is a significant positive effect between the material input aspect and the environmental complaint mechanism aspect on firm value. Furthermore, the results of non-output aspects of products and aspects of compliance have a significant negative effect on firm value. However, there are three aspects of the proxy for the application of environmental management accounting which consist of transportation aspects, other aspects, and supplier assessment aspects that have a positive and insignificant effect on firm value. Simultaneously, the effect of the application of environmental management accounting proxied through material input, environmental complaint mechanism, non-product output, compliance, transportation, supplier assessment and others have a significant effect on firm value.
OPTIMALISASI PEMBERDAYAAN WARGA BINAAN LEMBAGA PERMASYARAKATAN DENGAN EDUKASI LITERASI KEUANGAN DI RUTAN KELAS I TANGERANG Bahtiar Effendi
JMM (Jurnal Masyarakat Mandiri) Vol 6, No 3 (2022): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (655.749 KB) | DOI: 10.31764/jmm.v6i3.8459

Abstract

Abstrak: Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemberdayaan warga binaan lembaga permasyarakatan melalui edukasi sistem pengelolaan keuangan, serta memberikan kontribusi positif dengan adanya edukasi sistem pengelolaan keuangan untuk meningkatkan literasi keuangan. Metode pelaksanaan kegiatan pengabdian kepada masyarakat dilaksanakan dengan koordinasi dan pemetaan kebutuhan kegiatan Tentara Manunggal Membangun Desa (TMMD) ke 111 KODIM 0510 di RUTAN kelas I Tangerang, Focus Group Discussion (FGD) dan edukasi literasi keuangan, serta pendampingan pasca edukasi dilaksanakan. Adapun langkah strategis kegiatan diberikan pengetahuan memadai tentang literasi keuangan, pelatihan dan pemahaman untuk mengembangkan literasi keuangan melalui pelatihan pengelolaan keuangan. Adapun peserta kegiatan PKM sebanyak 33 orang. Warga binaan Lapas Kelas I Tangerang didominasi oleh lulusan SD dan SMP, yang melakukan pelanggaran hukum karena dorongan kebutuhan ekonomi. Program pengabdian kepada masyarakat ini sebagai solusi mengatasi rendahnya literasi keuangan warga binaan. Keberhasilan program pengabdian ini karena ketercapaian target peserta serta ketercapaian tujuan dan materi kegiatan. Masyarakat yang memiliki literasi keuangan yang baik mampu membuat keputusan yang tepat dalam pengelolaan keuangannya guna menghadapi tantangan global yang berbasis kemajuan teknologi. Pengukuran hasil kegiatan PKM ini menggunakan analisis kuantitatif deskriptif. Hasil menunjukkan skor Chi-square sebesar 77,171 (p<.0001) mengindikasikan bahwa edukasi program literasi keuangan terbukti dapat meningkatkan literasi keuangan warga binaan dalam membuat keputusan yang tepat dalam pengelolaan keuangannya.Abstract: This community service activity aims to increase the empowerment of correctional inmates through financial management system education, as well as make a positive contribution by providing financial management system education to improve financial literacy. The method of implementing community service activities is carried out by coordinating and mapping the needs of the 111th Manunggal Village Building Army (TMMD) at the RUTAN class I Tangerang, Focus Group Discussion (FGD) and financial literacy education, as well as post-education assistance carried out. The strategic steps for the activity are provided with adequate knowledge about financial literacy, training and understanding to develop financial literacy through financial management training. The PKM activity participants were 33 people. The residents of Tangerang Class I 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 the inmates. The success of this service program is due to the achievement of the target participants and the achievement of objectives and activity materials. 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. The measurement of the results of this PKM activity uses descriptive quantitative analysis. The results show a Chi-square score of 77,171 (p<.0001) indicating that financial literacy program education is proven to be able to improve the financial literacy of the inmates in making the right decisions in financial management.
Discretionary Accruals: Contribution Of Quality Environmental Disclosures, Corporate Governance, And Assimetric Information Bahtiar Effendi
Jurnal Akuntansi Vol. 26 No. 2 (2022): May 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i2.930

Abstract

The purpose of this research is to determine the impact of the quality environmental disclosure, corporate governance, and assimetric information on discretionary accruals. In this study, the population is mining companies that implement PROPER and are listed on the Indonesia Stock Exchange between 2016 and 2020. Purposive sampling was used to obtain data from 47 different companies. Multiple linear regression analysis was performed to analyze the data. The quality of environmental disclosure has impact on discretionary accruals, corporate governance has impact on discretionary accruals, assimetric information has impact on discretionary accruals. Simultaneously, the findings of the quality of environmental disclosure, corporate governance and assimetric information has impact on discretionary accruals.
Community Service of Strengthening Financial Management of Micro Small Medium Enterprises (UMKM) in Pandemic Covid-19 Bahtiar Effendi; Kurniawan Kurniawan; Lulu Setiawati
Bulletin of Community Engagement Vol 2 No 1 (2022): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.963 KB) | DOI: 10.51278/bce.v2i1.242

Abstract

The article provides financial management learning assistance to improve the financial management capabilities of Small and Medium Enterprises. This research uses Asset Based Community (ABCD) that utilize the potential asset of community, either social or infrastructure. Three activities in analyzing the research; introduction, mentoring and evaluation. As for this research method includes: the preparation stage which consists of observation, interviews with village heads, delivery of materials, and material counseling, implementation stage consists of the implementation of seminar activities initiated by the approach and assistance to business actors, the evaluation stage of the evaluation of activities that have been carried out have been done. The results of the activity showed that the ability of the learning mentoring participants increased after this community service activity. Keywords: Community Service Management, Micro Small Medium Enterprises, Financial Management
Urgensi Nilai Perusahaan: Antara Relevansi Earning Per Share, Struktur Modal dan Kebijakan Dividen Bahtiar Effendi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1372

Abstract

Firm value is one of the measurements used to gain the trust of investors and creditors. A high company value will make investors believe in investing their capital or investing in a company, because a high company value indicates high shareholder prosperity indirectly. This study aims to determine whether there is influence between earnings per share (EPS), capital structure, and dividend policy on firm value. The companies studied are consumer goods companies listed on the Indonesia Stock Exchange in 2018 – 2021. This research is a quantitative study. The population in this study is the company's consumption of goods and the sample method used is purposive sampling. The data analysis technique used is descriptive statistics, multiple linear regression analysis, coefficient of determination (R2), partial test (t test) and simultaneous test using SPSS version 26.00. The results of the study found that earnings per share and dividend policy have a significant effect on firm value, capital structure has no effect on firm value and simultaneously earnings per share, dividend policy and capital structure have a significant effect on firm value.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN PERTUMBUHAN PERUSAHAAN SEBAGAI VARIABEL INTERVENING Bahtiar Effendi
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2924

Abstract

Abstract - Firm value is one of the measurements used to gain investor and creditor confidence. A high company value will make investors believe in investing their capital or investing in a company, because a high company value indicates good company performance and is a measure of the high level of shareholder prosperity indirectly. This study aims to determine whether there is an influence between earnings per share (EPS), capital structure, and dividend policy on firm value with company growth as an intervening variable. The companies studied are consumer goods companies listed on the Indonesia Stock Exchange in 2018 – 2021. This research is a quantitative study. The population in this study were consumer goods companies and the sample method used was purposive sampling. The data analysis technique used is descriptive statistics, multiple linear regression analysis, coefficient of determination (R2), partial test (t test) and simultaneous test using SPSS version 26.00. The results of the study found that earnings per share has a significant effect on firm value, dividend policy has a significant effect on firm value, capital structure has no effect on firm value, firm growth has no effect on firm value, and firm growth has no effect as an intervening variable. in influencing earnings per share, dividend policy, and capital structure on firm value. Keywords: Firm Value; Earning Per Share; Capital Structure; Dividend Policy; Company Growth
Literasi Keuangan Guna Mewujudkan UMKM Berkelanjutan di Era Endemi Covid-19 Bahtiar Effendi
Jurnal KARINOV Vol 6, No 2 (2023): Mei
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v6i2p84-88

Abstract

Kehadiran Pandemi Covid-19 pada dua tahun belakangan ini membawa dampak yang besar terhadap eksistensi suatu bisnis khususnya Usaha Mikro, Kecil dan Menengah (UMKM). Bahkan tidak sedikit UMKM yang menutup kegiatan usaha mereka karena tidak dapat bertahan terhadap kondisi pandemic Covid-19. Sebagian besar Pelaku UMKM menghadapi kondisi permasalahan yang sama yakni kurangnya pengetahuan yang memadai perihal literasi keuangan dalam mengelola kegiatan usahanya. Berdasarkan permasalahan yang dialami, alternatif solusi yang ditawarkan adalah melalui kegiatan pelatihan literasi keuangan bagi pelaku UMKM Desa Suradiata dan Desa Mekarwangi, Kabupaten Tangerang. Pelatihan ini untuk mempersiapkan para pelaku UMKM agar mampu bertahan menghadapi kondisi yang susah akibat pandemic Covid-19. Adapun metode pengabdian kepada masyarakat yang dilakukan yakni meliputi: tahap persiapan yang terdiri dari observasi, wawancara dengan kepala desa, penyampaian materi, dan penyuluhan materi; tahap pelaksanaan terdiri dari pelaksanaan kegiatan seminar diawali dengan pendekatan dan pendampingan kepada pelaku usaha; tahap evaluasi evaluasi kegiatan yang telah dilaksanakan. Dari hasil kegiatan pelatihan yang telah dilakukan, para peserta kegiatan memiliki wawasan dan pandangan baru dan melek literasi keuangan dalam mengelola kegiatan usaha dan memaksimalkan pendapatan yang diterima. Kata kunci— Literasi Keuangan, UMKM Berkelanjutan, Pelatihan, Endemi Covid-19 Abstract The presence of the Covid-19 Pandemic in the last two years has had a major impact on the existence of a business, especially Micro, Small and Medium Enterprises (MSMEs). Not even a few MSMEs have closed their business activities because they cannot survive the conditions of the Covid-19 pandemic. Most MSMEs actors face the same problem conditions, namely a lack of adequate knowledge regarding financial literacy in managing their business activities. Based on the problems experienced, an alternative solution is offered through financial literacy training activities for MSMEs in Suradiata and Mekarwangi Village, Tangerang Regency. This training is to prepare MSMEs actors to be able to survive in difficult conditions due to the Covid-19 pandemic. The community service methods carried out include: the preparation stage which consists of observation, interviews with village heads, delivery of material, and material counseling; the implementation stage consists of carrying out seminar activities starting with approaches and assistance to business actors; evaluation stage evaluation of activities that have been implemented. From the results of the training activities that have been carried out, the activity participants have new insights and views and financial literacy literacy in managing business activities and maximizing the income received. Keywords—Financial Literacy, Sustainable MSMEs, Training, Covid-19 Endemic
Kualitas Audit, Laporan Manajerial, Komite Audit dan Kualitas Pelaporan Keuangan Bahtiar Effendi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4195

Abstract

Era globalisasi perdagangan bebas saat ini, perusahaan dituntun untuk menyajikan pelaporan keuangan yang dapat memberikan informasi yang dibutuhkan pengguna. Dengan perusahaan menyajikan pelaporan keuangan, maka kondisi ekonomi perusahaan dapat diketahui oleh pihak luar perusahaan. Kualitas pelaporan keuangan berhubungan dengan kinerja keseluruhan perusahaan yang tercermin dalam laba perusahaan dan kinerja pasar modal perusahaan yang diwujudkan dalam bentuk imbalan. Setiap perusahaan wajib memiliki kualitas audit, karena seluruh kegiatan operasional yang ada pada perusahaan memiliki standar yang ditetapkan agar dapat mencapai sasaran dan tujuan perusahaan. Financial Accounting Standard Board (FASB) telah menyadari bahwa komite audit (auditor internal) memiliki keterlibatan dalam proses pelaporan keuangan dan berkontribusi aktif untuk menciptakan praktik corporate governance yang lebih efektif. Fungsi kualitas audit berfungsi untuk mengawasi manajemen bersama dengan komite audit. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas audit, laporan manajerial, dan komite audit terhadap kualitas pelaporan keuangan pada perusahaan sektor property di Indonesia periode 2021-2023. Sampel penelitian ini terdiri dari 12 perusahaan yang terdaftar di BEI tahun 2021-2023 yang ditentukan melalui purposive sampling, penelitian ini menggunakan teknik analisis regresi berganda. Hasil penelitian menujukkan bahwa: kualitas audit, laporan manajerial dan komite audit tidak memiliki pengaruh signifikan terhadap peningkatan kualitas pelaporan keuangan.
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