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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bakti Masyarakat Indonesia Innovative: Journal Of Social Science Research Jurnal Ilmiah Multidisiplin Indonesia
Goodwin, Bryan
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences Other

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PELATIHAN SOFTWARE AKUNTANSI PERUSAHAAN DAGANG DENGAN MODUL PEMBELIAN KEPADA SISWA SMU TARSISIUS I JAKARTA PUSAT widjaja, chelsya; Goodwin, Bryan; Imanue, Steven
Jurnal Bakti Masyarakat Indonesia Vol. 7 No. 2 (2024): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v7i2.30507

Abstract

Digitalization can be defined as the use of digital technology to transform business models and provide new revenue and value-generating opportunities through the process of transitioning to digital business. Technological developments require all systems to be computerized, including accounting. Digitalization in the accounting sector has been seen in a survey of CFOs and senior accountants in Indonesia who believe that 60% of routine accounting work in the finance function can be digitized or automated in some way with the aim of improving the finance function in analytical activities that provide added value to business strategy decisions. Implementing Accounting Software simplifies the process of recording transactions and financial reporting processes. However, until before the training was held, Tarsisius I High School students did not fully understand the flow of purchasing accounting records in companies using accounting software, so it became a problem that had to be resolved. The solution to partner problems is to provide Accounting Software training for purchasing modules in trading companies for SMU Tarsisius I students face-to-face in the computer room. The method used in implementing PKM is a training method accompanied by a pre-test and post-test in the form of a quiz/game. The implementation of Accurate Software training at SMU Tarsisius I has achieved satisfactory results when seen from the comparison of quiz scores before and after the training. The author's expectation is that Tarsisius High School students are interested in continuing to study Accounting and Accounting software ABSTRAK Digitalisasi dapat diartikan sebagai penggunaan teknologi digital untuk mengubah model bisnis dan memberikan pendapatan baru dan peluang menghasilkan nilai atas proses peralihan ke bisnis digital. Perkembangan teknologi menuntut semua sistem harus terkomputerisasi termasuk Akuntansi. Digitalisasi pada bidang akuntansi sudah terlihat pada survei terhadap CFO dan akuntan senior di Indonesia yang meyakini bahwa 60% pekerjaan akuntansi yang bersifat rutin di fungsi keuangan dapat didigitalkan atau diotomatiskan dalam beberapa cara dengan tujuan meningkatkan fungsi keuangan pada kegiatan analisis yang memberikan nilai tambah terhadap keputusan strategi bisnis. Penerapan Software Akuntansi mempermudah proses pencatatan transaksi dan proses pelaporan keuangan. Namun sampai sebelum pelatihan diadakan, siswa SMU Tarsisius I belum sepenuhnya mengerti terkait alur pencatatan akuntansi pembelian pada perusahaan dengan Software Akuntansi sehingga menjadi permasalahan yang harus diselesaikan. Solusi atas permasalahan mitra adalah dengan mengadakan pelatihan Software Akuntansi untuk modul pembelian pada perusahaan dagang kepada siswa SMU Tarsisius I secara tatap muka di ruang komputer. Metode yang digunakan dalam pelaksanaan PKM adalah metode pelatihan disertai pre test dan post test berupa kuis/game. Pelaksanaan pelatihan Software Accurate di SMU Tarsisius I telah mencapai hasil yang memuaskan apabila dilihat dari perbandingan nilai kuis sebelum dengan setelah pelatihan. Ekspektasi penulis adalah siswa SMU Tarsisius berminat untuk terus mempelajari ilmu Akuntansi beserta software Akuntansi.
Pengaruh Kualitas Audit, Stabilitas Keuangan, Dan Ukuran Perusahaan Terhadap Kecurangan Laporan Keuangan Adang, Ferry; Wijoyo, Amin; Imanuel, Steven; Goodwin, Bryan
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17919

Abstract

Penelitian bertujuan untuk untuk memperoleh bukti empiris atas audit, stabilitas keuangan, karakteristik komite audit, dan ukuran perusahaan dalam mempengaruhi kecurangan laporan keuangan. Populasi dari sampel penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan mempublikasikan laporan keuangan Bursa Efek dari tahun 2021 sampai dengan 2023. Terdapat 57 perusahaan yang menjadi sampel dalam penelitian ini. Data dari laporan keuangan perusahaan dikumpulkan dengan menggunakan software MicrosoftExcel dan diolah menggunakan program E-views 10. Hasil penelitian ini menyatakan bahwa kualitas audit, keahlian keuangan, rapat komite, dan ukuran perusahaan berpengaruh negatif signifikan terhadap kecurangan laporan keuangan. Sedangkan stabilitas keuangan, dan masa jabatan tidak berpengaruh.
The Effect of Leverage, Profitability, Liquidity, Firm Size, and RETA on Dividend Policy Adang, Ferry; Wijoyo, Amin; Goodwin, Bryan; Wiryajaya, Steven
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 8 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID) 2025
Publisher : Sean Institute

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

Abstract

The study aims to obtain empirical evidence regarding the influence of leverage, profitability, liquidity, firm size, and RETA as independent variables on dividend policy as the dependent variable. The population used in this study consists of energy sector companies listed on the Indonesia Stock Exchange during the years 2021–2023. The sample consists of 51 companies, comprising 17 companies over a three-year study period. The model used in this study is Microsoft Excel software, processed using the E-views 10 program.
The Effects of Hedging, Leverage, Profitability, Liquidity, and Capital Intensity on Tax Aggressiveness Moderated by Company Size Wijoyo, Amin; Imanuel, Steven; Goodwin, Bryan; Wiryajaya, Steven
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4126

Abstract

Tax aggressiveness in Indonesia’s energy sector is a critical issue as companies aim to reduce tax burdens while navigating regulatory constraints. This study examines how hedging, leverage, profitability, liquidity, and capital intensity affect tax aggressiveness, with company size as a moderating factor, in energy firms listed on the Indonesia Stock Exchange. The research analyzes 34 companies from 2021 to 2023, totaling 102 observations, using panel data regression with fixed and random effect models processed via statistical software. Findings show that leverage increases tax aggressiveness, while profitability reduces it, contrary to expectations, possibly due to tax shields and oversight. Hedging, liquidity, and capital intensity have no direct impact, likely due to low derivative use and regulatory limits. Company size strengthens the effects of leverage and capital intensity but not others. The model explains 77.2% of tax aggressiveness variance without moderation and 10.2% with it. These results highlight unique tax planning dynamics in the energy sector, offering insights for firms to balance debt and liquidity and for policymakers to target larger companies for compliance.
Co-Authors Adang, Ferry Imanue, Steven Imanuel, Steven widjaja, chelsya Wijoyo, Amin Wiryajaya, Steven