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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pengabdian Masyarakat AbdiMas Sketsa Bisnis STATERA: Jurnal Akuntansi dan Keuangan Jurnal Pendidikan dan Konseling Jurnal Riset Akuntansi Politala Jurnal Kelola : Jurnal Ilmu Sosial
Ai Hendrani
Universitas Esa Unggul
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PELATIHAN DAN PENDAMPINGAN MANAJEMEN USAHA KECIL DAN MENENGAH DI LINGKUNGAN KELURAHAN PANINGGILAN UTARA, KECAMATAN CILEDUG KOTA TANGERANG Septyanto, Dihin; Hendrani, Ai
Jurnal Pengabdian Masyarakat AbdiMas Vol 3, No 2 (2017): Jurnal Pengabdian Masyarakat ABDIMAS
Publisher : Universitas Esa Unggul

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

Abstract

AbstractNorth Paninggilan Subdistrict Ciledug District Tangerang City is an area that has potential as a business area of Jakarta city junkers. The effort that most citizens do is still done in a simple way, done on a limited scale with a small economy. In addition, the marketing process is still very simple without developing the pattern of business planning, production patterns, and marketing patterns even further. In general, business and production is done in a home, limited and simple, resulting in less standardized business results and unstructured production patterns. The main purpose of community service activity at home industry of small and medium enterprise group is to improve skill in business planning, business development, production process, product promotion, cost accounting, and financial accounting, which is useful for business development in Kelurahan Paninggilan Utara Kecamatan Ciledug KotaTangerang. This method of community service is done by action approach and quality awareness. The form of such activities is socialization to improve the knowledge of household industry managers through giving lectures, counseling, and transfers directly to small business groups. Training and facilitation were conducted in the form of preparing the action plan of household industry community in Kecamatan Sukamulya, Tangerang Regency in overcoming the problem of business planning and development, financial management and marketing of the products are segmented and clear. Specific targets of community service to this business group are the understanding of business planning and development procedures, cost accounting system procedures for determining unit cost of products, the ability to manage finances properly and marketing activities and effective and efficient promotion.Keywords: Business Planning, Business Development, Marketing and PromotionAbstrakKelurahan Paninggilan Utara Kecamatan Ciledug Kota Tangerang merupakan daerah yang berpotensi sebagai wilayah bisnis penjangga kota Jakarta. Usaha yang dilakukan kebanyakan warga masih dilakukan secara sederhana, dilakukan secara terbatas dengan skala ekonomi kecil.  Selain hal tersebut, proses pemasaran yang masih sangat sederhana tanpa mengembangkan pola perencanaan usaha, pola produksi, dan pola pemasarannya lebih jauh lagi. Pada umumnya usaha dan produksi dilakukan secara rumahan, terbatas dan sederhana, akibatnya hasil usaha kurang terstandar dan pola produksi tidak terstruktur. Tujuan utama kegiatan pengabdian masyarakat pada home industry kelompok usaha kecil dan menengah ini adalah meningkatkan ketrampilan dalam perencanaan usaha, pengembangan usaha, proses produksi, promosi produk, akuntansi biaya, dan  akuntansi keuangan,  yang berguna untuk pengembangan usaha di Kelurahan Paninggilan Utara Kecamatan Ciledug KotaTangerang. Metoda pengabdian masyarakat ini dilakukan dengan Pendekatan action dan quality awareness. Bentuk kegiatan tersebut adalah sosialisasi untuk meningkatkan pengetahuan pengelola industri rumah tangga melalui pemberian ceramah, penyuluhan, dan pendaampingan langsung kepada kelompok usaha kecil. Pelatihan dan pendampingan dilakukan dalam bentuk menyusun rencana tindak kesiapan masyarakat industri rumah tangga di Kecamatan Sukamulya, Kabupaten Tangerang dalam mengatasi masalah perencanaan dan pengembangan usaha, pengelolaan keuangan dan  pemasaran hasil produknya secara tersegmentasi dan jelas. Target khusus dari pengabdian masyarakat pada kelompok usaha ini adalah pemahaman atas prosedur perencanaan dan pengembangan usaha, prosedur sistem akuntansi biaya untuk penentuan unit cost produk, kemampuan mengelola keuangan secara benar dan kegiatan pemasaran serta promosi yang efektif dan efisien. Kata Kunci: Perencanaan Usaha, Pengembangan Usaha, Pemasaran dan Promosi
Urgensi Persistensi Laba Ng Husin; Ai Hendrani; Dadan Ramdhani; Popong Suryani
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 1 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.1.1-8

Abstract

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.
Corporate Tax Avoidance: Kontribusi Mekanisme Corporate Governance dan Corporate Social Responsibility Pada Perusahaan Industri Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018 Ai Hendrani; Dadan Ramdhani; Thika Febriani; Sriyani Sriyani
STATERA: Jurnal Akuntansi dan Keuangan Vol 2 No 2 (2020)
Publisher : Universitas Matana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33510/statera.2020.2.2.109-132

Abstract

The purpose of this study is to examine the effect of the corporate governance mechanism using indicators of institutional ownership, independent commissioners, audit committee and managerial ownership and corporate social responsibility on corporate tax avoidance, empirical studies on basic industrial companies and chemicals listed on the Indonesia Stock Exchange. in 2014-2018. The research method used is quantitative research methods. Determination of the sample in this study is by purposive sampling technique, in order to obtain a research sample of 30 companies with a total of 150 (30 x 5 years) observations that match the specified characteristics. The data analysis technique used in this study is multiple linear regression analysis. which is done using the help of IBM SPSS 23.0 software. The results of this study show that institutional ownership, audit committee and managerial ownership have a positive effect on corporate tax avoidance. Independent commissioners have no effect on corporate tax avoidance. And corporate social responsibility has a negative effect on corporate tax avoidance.
PENGARUH PENGETAHUAN PERPAJAKAN, SISTEM ADMINISTRASI PERPAJAKAN MODERN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI May Sarah Hasibuan; Ai Hendrani
Jurnal Kelola: Jurnal Ilmu Sosial Vol 5 No 2 (2022): Jurnal Kelola: Jurnal Ilmu Sosial
Publisher : Globalwriting Academica Consulting & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jk.v5i2.596

Abstract

The purpose of this study is to examine and determine the factors that influence taxpayer compliance. The factors tested in this study were knowledge of taxation, modern tax administration systems and tax sanctions as independent variables while taxpayer compliance as the dependent variable. The sample in this study is an individual taxpayer of private employees who work in Central Jakarta sampling using nonprobability sampling method with the convenience sampling method, the research sample obtained as many as 100 respondents. The analytical method used is multiple linear regression analysis with statistical application tools. The results of hypothesis testing state that simultaneously the variables of tax knowledge, modern tax administration systems, and tax sanctions have an effect on taxpayer compliance. Partially, tax knowledge has a positive effect on mandatory compliance, modern tax administration systems have a positive effect on taxpayer compliance and tax sanctions have a positive effect on taxpayer compliance.
Pengaruh Profitabilitas, Lagged Dividen dan Kepemilikan Manajerial Terhadap Kebijakan Dividen Niken Indriani Faadhilah; Ai Hendrani
Jurnal Pendidikan dan Konseling (JPDK) Vol. 5 No. 2 (2023): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v5i2.13501

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Profitabilitas, Lagged Dividen dan Kepemilikan Manajerial berpengaruh terhadap Kebijakan Dividen pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) priode 2017-2019. Pengukuran dari setiap variabel dependen yaitu Kebijakan Dividen dapat diukur dengan Dividen Payout Ratio (DPR) dan menggunakan metode statistik deskriptif. Populasi dalam penelitian ini sebanyak 60 laporan keuangan. Teknik pengambilan sampel penelitian ini dilakukan dengan menggunakan Teknik Analisis Regresi, dimana sebelum di uji menggunakan Uji Asumsi Klasik terdapat uji normalis, uji multikolinearitas, uji heteroskedastissitas, dan uji autokorelasi. Uji hipotesis terdiri dari uji signifikansi simultan (uji statistik F) dan uji signifikansi parsial (uji statistik T) dan uji regresi linier berganda. Dividen merupakan hal penting bagi perusahaan karena berkaitan dengan alokasi pendapatan dari pertumbuhan perusahaan dan kemakmuran pemegang saham. Jenis penelitian ini adalah kuantitatif. Kebijakan Dividen merupakan kebijakan yang berperan penting bagi para Stakeholder. Hasil penelitian ini disimpulkan bahwa secara simultan Profitabilitas, Lagged Dividen, Kepemilikan Manajerial berpengaruh terhadap Kebijakan Dividen. Pada Profitabilitas berpengaruh positif terhadap Kebijakan dividen, sedangkan Lagged Dividen dan Kepemilikan Manajerial tidak berpengaruh positif melainkan menolak terhadap Kebijakan Dividen.
Pengaruh Likuiditas, Leverage Dan Perputaran Modal Kerja Terhadap Profitabilitas Dara Putri Junianti; Ai Hendrani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9194

Abstract

Profitability is a measure of the success of a company based on the efficiency of capital use. This ratio can prove the company's level of efficiency in generating profits. The aim of this research is to observe the comparison between variables on profitability, determine the influence between variables on profitability and to analyze the influence of liquidity, leverage and working capital turnover on profitability in the food and beverage sub-sector in 2020 - 2022. The research model uses a causal design model and use the proposed sampling method to analyze data from secondary panel data. In the period 2020 to 2022, 108 data were collected from 36 food and beverage companies. The research results show that leverage (DER) has a negative impact, liquidity (CR) and working capital turnover have a positive impact on profitability (ROA), while liquidity (CR) has a significant negative impact on profitability (ROA), leverage (DER) has a significant negative impact on profitability (ROA) and working capital turnover (WCTO) have no impact on profitability (ROA). Keywords: Profitability, Liquidity, Leverage and working capital turnover
Pengaruh Profitabilitas, Leverage, Likuiditas, Collateralizable Assets, Dan Pertumbuhan Aset Terhadap Kebijakan Dividen Novita Rahmawati Putri; Ai Hendrani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9195

Abstract

Investors are interested in investing in a company because of its dividend policy, which affects the company's operations. A good dividend policy can provide benefits for investors in the form of dividend income. This study aims to further analyze the influence of profitability, leverage, liquidity, collateralizable assets, and asset growth on dividend policy in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. The research method uses multiple linear regression analysis conducted using SPSS software. The purposive sampling technique was used to obtain a sample, resulting in 18 companies that met the criteria, so that the total research sample was 72 data. The results of the study showed that liquidity had no effect on dividend policy. On the other hand, profitability, leverage, collateralizable assets, and asset growth had a negative and significant effect on dividend policy. Keywords: Profitability, Leverage, Liquidity, Collateralizable Assets and Asset Growth, Dividend Policy
Pengaruh Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Eka Setiawati; Ai Hendrani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9196

Abstract

Profitability needs to be considered as a determinant of good and bad of a company in obtaining profits, Management can use profitability as a strategy to help maximize company profits. This study aims to identify factors affecting the profitability of companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) from 2020-2022. Using causality design and using purposive sampling method to collect 108 financial statement data from 36 companies, this research model uses panel data regression analysis. The results of the study show that liquidity (CR), leverage (DER) and company size have a positive and significant impact on profitability (ROA), while liquidity (CR) has a significant negative impact on profitability (ROA), leverage (DER) has a significant negative impact on profitability (ROA) and company size has no impact on profitability (ROA). Keywords: Profitability, Liquidity, Leverage, Firm Size
Pengaruh Rasio Aktivitas, Profitabilitas, Struktur Modal, Komite Audit, Dan Ukuran Perusahan Terhadap Pengungkapan Sustainability Report Nurlaili Ismi; Ai Hendrani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9236

Abstract

Finding out how factors like activity ratio, profitability, capital structure, audit committee, and business size affect disclosure in sustainability reports is the main goal of this research. The research relied on quantitative data, namely those extracted from the annual report and sustainability report for disclosure purposes. The secondary data included in this study originated from the official corporate website, which can be found at www.idx.co.id. The sample for the research consisted of 128 manufacturing businesses that were listed on the IDX in the basic and chemical industries between 2020 and 2022. The sampling approach yielded a sample of fourteen companies by means of purposive sampling. The study's methodology makes use of causality design, multiple linear regression analysis, and the application capabilities of SPSS 29. The findings demonstrated that the basic and chemical industrial sectors' sustainability reports were simultaneously impacted by the activity ratio, profitability, capital structure, audit committee, and business size. The sustainability report is not significantly impacted by the activity ratio, profitability, or capital structure. The sustainability report is impacted by the audit committee. Sustainability reports are not impacted by a company's size.
Pengaruh Profitabilitas, Ukuran Perusahaan, Aktivitas, Komite Audit, dan Likuiditas Terhadap Sustainability Report Rosa Oktavia Sinaga; Ai Hendrani
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9237

Abstract

Sustainability report was created as a way to show a company's responsibility for its environment This research was conducted with the aim of seeing how profitability, company size, activity, audit committee, and liquidity relate to sustainability reports This study is a type of causality study that aims to see the relationship between independent and bound variables, with research designs that utilize secondary data sources, namely financial statements and sustainability Report obtained from the www.idx.co.id and company's website In this research, 15 companies have been selected using the purposive sampling method with a total of 45 objects studied, namely primary consumer goods sector companies that published sustainability reports during the period 2020 – 2022. Multiple regression analysis used in this study. This study shows that company size has a significant impact on disclosure in sustainability report, while variables profitability, activity, audit committee, and liquidity do not impact disclosure in sustainability report. Keywords: Profitability, Company Size, Activities, Audit Committee, Liquidity, Sustainability Report
Co-Authors Adinda Nilawati Ayu Mandila Dara Putri Junianti Dihin Septyanto Dwi Retno Setianingrum Juli Supriyatno Eka Setiawati May Sarah Hasibuan Ng Husin Niken Indriani Faadhilah Novita Rahmawati Putri Nurlaili Ismi Popong Suryani Ramdhani, Dadan Retrisya Nioko Rosa Oktavia Sinaga Salwa Latifa Putri Sriyani Sriyani Thika Febriani