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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Research Trend in Technology and Management
Herdiansyah, Endra
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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The effect of tax planning and deferred tax expense on earnings management Herdiansyah, Endra; Septiawan, Budi; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.643 KB) | DOI: 10.32670/fairvalue.v5i1.2259

Abstract

This study aimed to analyze the effect of Tax Planning and Deferred Tax Expense to Earnings Management. The independent variable is Tax Planning and Deferred Tax Expense and the dependent variable is the Earnings Management. Data were obtained from the financial statement of 6 manufacturing companies in food and beverages sub-sector listed on Indonesia Stock Exchange in the period 2014-2018. The study uses Multiple Linear Regression Test as the data analysis method. The results show that Tax Planning partially has not a significant positive effect to Earnings Management and Deferred Tax Expense partially have a significant positive effect to Earnings Management. Simultaneously, Tax Planning and Deferred Tax Expense had an effect to Earnings Management.
Factors Affecting the Quality of Cooperative Financial Statements Saputra, Tria Khoiron Nisa; Septiawan, Budi; Herdiansyah, Endra
Research Trend in Technology and Management Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

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Abstract

Many cooperatives remain unable to prepare financial statements in accordance with applicable accounting standards, raising concerns about the quality and reliability of their financial reporting. This study aims to analyze and examine the influence of key factors—namely human resource capacity, accounting knowledge, and the use of information technology—on the quality of financial statements quality. Employing a descriptive-verification method with a quantitative approach, the research was conducted on 48 respondents comprising cooperative administrators and financial officers. Data were collected through questionnaires and analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) technique. The results reveal that both human resource capacity and accounting knowledge have a significant positive impact on the quality of financial statements quality. In contrast, the use of information technology was found to have no significant positive effect. These findings suggest that improving the competencies and accounting literacy of cooperative personnel plays a more crucial role than technological adoption alone in enhancing financial reporting quality. The study contributes to the understanding of internal factors that affect financial statement quality in cooperatives and offers insights for policymakers and cooperative stakeholders seeking to strengthen financial management practices.
Increased competency in preparing feasibility study documents for pasteurized milk processing business Rostiana, Endang; Ratnamiasih, Ina; Ratifah, Ifa; Herdiansyah, Endra; Baihaqi, Muhammad Iqbal; Gumilar, Dedi
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 5 No. 1 (2024)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v5i1.21437

Abstract

This study aims to analyze the business feasibility of the pasteurized milk production reactivation program in the Milk Processing (MP) business unit.  Feasibility analysis is carried out based on technical and production aspects, market and marketing aspects, management and human resource aspects, and financial aspects. The research method uses business feasibility analysis methods with observation, interview, and literature study approaches. The data collected consists of primary data and secondary data. Primary data collected in the form of questionnaires given to consumers in expressing their opinions on marketing aspects.  Furthermore, the secondary data used includes financial statements, sales reports, and production reports of the MP business unit of PT Agronesia. The results showed that the plan to re-operate the MP-BMC business unit of PT. Agronesia with a planned production of three products, namely pasteurized milk, yogurt, and ice cream estimated in the next 10 years is feasible to run. This feasibility is viewed from the financial aspect by calculating investment criteria, namely Net Present Value (NPV), Interest Rate of Return (IRR), Net Benefit Cost Ratio (B/C Ratio), and Pay Back Period (PBP), which is supported by the feasibility of other business managerial aspects.
Co-Authors Baihaqi, Muhammad Iqbal Dedi Gumilar Endang Rostiana Ifa Ratifah Ikhsan, Sugiyanto Ina Ratnamiasih Saputra, Tria Khoiron Nisa Septiawan, Budi