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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) AFRE Accounting Financial Review Jurnal Riset Bisnis dan Manajemen Tirtayasa Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Riset Akuntansi Kontemporer JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Kebijakan Pembangunan Daerah : Jurnal Penelitian dan Pengembangan Kebijakan Pembangunan Daerah Jurnal Ekonomi Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement PEKBIS Jurnal Akuntansi Manajemen (JAKMEN) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indonesian Journal of Innovation Multidisipliner Research Jurnal Pengabdian Dinamika JTPPm (Jurnal Teknologi Pendidikan dan Pembelajaran) : Edutech and Intructional Research Journal Jurnal Kebijakan Pembangunan Daerah (JKPD) Indonesian Journal of Innovation Multidisipliner Research

Helmi Yazid

Universitas Sultan Ageng Tirtayasa

Author-ID : 823065

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

Published : 39 Documents Claim Missing Document

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Collaboration of Local Potentials in Supporting Sustainable Development (A Study in Kaserangan Village, Pontang Sub-District, Serang Regency) Helmi Yazid; Ayu Regina Cahyawati; Fadya Aprilia; Ajeng Hartati; Vatya Almanda Putri; Siti Hartati Itaqi; Nusroh Milati; Dzakiyyah Huuriyatun Nisah; Mochamad Naufal Alawiyansyah; Ayaturohman Ayaturohman; Muhammad Annas Sudadi; Nesih Nesih; Farasya Nabila; Marsha Azzahra; Selfi Maharani; Olivia Monica; Farhah Kamylya Rahmah; Gina Mega Dwi Cahya; Tisna Wahyu Vernanda; Meilani Sri Ayuningsih; Tinka Vedyra Jotha; Aldo Devano; Zahroh Atiqah
MOVE: Journal of Community Service and Engagement Vol. 2 No. 4 (2023): March 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i4.174

Student Community Service (Kuliah Kerja Mahasiswa/KKM) is an activity that provides experiences in empowering communities which becomes a golden opportunity for students to express their ideas, innovations, and thoughts that sharpen critical thinking. Through the implementation of KKM, it is expected that students are able to develop social and personal competencies. The community service methods carried out by KKM Group 112 students are through KKM orientation, entrepreneurship counseling and mentoring for micro, small and medium enterprises (MSMEs), mutual cooperation activities, digital marketing education seminars, halal studies socialization, sexual violence socialization, and teaching at elementary schools and kindergartens. The target audience of this activity is the surrounding community of the KKM location, which consists of housewives, micro-business owners, and children of Kaserangan Village.

Disclosure of The Role of Intellectual Capital in Mediating Managerial Capability and Corporate Value Lindawati Lindawati; Helmi Yazid; Ewing Yuvisa Ibrani
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 6 (2023): August 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i6.210

This study aims to examine the effect of managerial ability on intellectual capital disclosure, examine the effect of managerial ability on firm value, examine the effect of intellectual disclosure on firm value and examine the role of intellectual capital disclosure in mediating the relationship between managerial ability and firm value. This study uses secondary data derived from the financial statements of basic and chemical companies listed on the Indonesia Stock Exchange. By using the sampling technique purposive sampling method. Using a statistical application in the form of Structural Equation Modeling through the Wrap Partial Least Square application version 8.0 is used in this study to analyze research consisting of validity, reliability and hypothesis testing. The results of this study indicate that the first managerial ability has a positive effect on firm value, the second hypothesis shows managerial ability on intellectual capital disclosure, the third hypothesis shows intellectual capital disclosure on firm value, while the fourth hypothesis shows that intellectual capital disclosure mediates managerial ability on firm value. The conclusion of this study is managerial ability Managerial ability can be used to provide opportunities for managers who are involved in share ownership so that with this involvement the manager's position is equal to that of the shareholder.

INVESTIGATING CONCURRENT LECTURER PERFORMANCE: THE ROLE EFFORT AS MEDIATION & TASK COMPLEXITY AS MODERATION Helmi Yazid; Lili Sugeng Wiyantoro; Iis Ismawati
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.6243

Currently, there are most accounting graduates who have not been able to compete to fill jobs in their fields. Universities must address it immediately. This study investigates the effect of the performance of university accounting lecturers in Jakarta – Banten. This study used respondents 334 of academics and auditors at universities in Jakarta and Banten. Sampling using purposive sampling method, and data analysis method using SEM. This research shows that accountability, self-ability, and effort can affect the performance of audit lecturers who also act as auditors. Then, complexity proved capable of being a moderation variable and Effort proved capable of being a mediation variable. This study explains that lecturers as academics and concurrently as auditors at universities in Jakarta and Banten who have high confidence will make maximum efforts to improve lecturer performance so that it will have an impact on decision making and be able to do their jobs well.

PENGARUH PENGGUNAAN POWERPOINT DAN MOTIVASI TERHADAP HASIL BELAJAR MAHASISWA Ratna Dewi; Helmi Yazid
JTPPm (Jurnal Teknologi Pendidikan dan Pembelajaran) : Edutech and Intructional Research Journal Vol 2, No 1 (2015): JTPPm (Jurnal Teknologi Pendidikan dan Pembelajaran)
Publisher : http://jurnal.untirta.ac.id/index.php/JTPPm

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62870/jtppm.v2i1.7860

Tujuan penelitian ini adalah untuk mengetahui :(1) mengetahui perbedan penggunaan media pembelajaran dengan menggunakan Powerpoint dan pembelajaran konvensional (2) mengetahui pengaruh perbedaan motivasi belajar tinggi dan motivasi belajar rendah dalam pembelajaran menggunakan powerpoint dan pembelajaran konvensional. Penelitian ini merupakan penelitian kuasi eksprimen dengan menggunakan desain factorial 2x2 . Sampel terdiri dari dua kelas yaitu kelas eksperimen dan kelas kontrol yang merupakan mahasiswa semester VI Sekolah Tinggi Ilmu Ekonomi, yang diambil secara acak Proportionate random sampling. Waktu penelitian dilakukan pada bulan februari sampai dengan juni 2014 analisa hipotesis menggunakan ANAVA dua jalur yang diketahui bahwa (1) Terdapat perbedaan hasil belajar akuntansi antara mahasiswa yang belajar dengan menggunakan media pembelajaran powerpoint dengan mahasiswa yang menggunakan metode pembelajaran konvensional (Fhitung 97,257 > Ftabel 7,40; sig<0,01); (2) terdapat perbedaan hasil belajar akuntansi mahasiswa dengan motivasi belajar tinggi dan rendah (Fhitung 10,829 >Ftabel 7,40; sig <0,01); (3) terdapat pengaruh interaksi antara media pembelajaran dan motivasi belajar mahasiswa terhadap hasil belajar akuntansi (Fhitung 12,712 >Ftabel 7,40; sig <0,01). Kata kunci: Metode Powerpoint, Motivasi, dan Hasil Belajar Akuntansi

PERAN KARAKTERISTIK APARAT PENGAWAS INTERNAL PEMERINTAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN SEBAGAI VARIABEL PEMODERASI Dadan Darmawan; Helmi Yazid; Elvin Bastian
Jurnal Kebijakan Pembangunan Daerah Vol 6 No 2 (2022): December 2022
Publisher : Badan Perencanaan Pembangunan Daerah Provinsi Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56945/jkpd.v6i2.191

Accountability is one of the keys to achieving good governance and aims to measure how well the Government Agencies carry out their main tasks and use the budget. The evaluation value of the Banten Province AKIP from year to year tends to increase, but is not significant. The growth of the Banten Province SAKIP Value from 2016 to 2017 was only 0.03. Meanwhile, the growth of SAKIP Value from 2017 to 2018 was 4.30. Presidential Decree No. 29 of 2014 explains that the Government Internal Supervisory Apparatus (APIP) is given more authority to play a role in achieving local government performance. This study aims to analyze and examine the Effect of the Characteristics of Assistance for Government Internal Supervisory Apparatus (APIP) on the Performance Accountability of Government Agencies (AKIP). Several factors that greatly affect APIP's performance become independent variables in this study, namely the level of APIP capability, the number of APIP with Management Commitment as moderating. Sampling used purposive sampling method with 61 respondents consisting of Government Agencies Performance Accountability Reporters (LAKIP) in 42 Banten Provincial Government Officials and 29 APIP Banten Provincial Inspectorates in charge of evaluating LAKIP. The data analysis technique used the Partial Least Square (PLS) approach. The results of this study state that the APIP Capability Level has an effect on the Performance Accountability of Government Agencies (AKIP), while the number of APIPs does not affect the Performance Accountability of Government Agencies (AKIP) and Management Commitment does not moderate the APIP Capability Level on the Performance Accountability of Government Agencies (AKIP), but moderating the Number of APIP Personnel on the Performance Accountability of Government Agencies (AKIP).

EFEK MODERASI KEBIJAKAN DIVIDEN DAN KEPEMILIKAN INSTITUSIONAL PADA HUBUNGAN TAX AVOIDANCE DAN NILAI PERUSAHAAN: (Studi Empiris pada Perusahaan Indeks LQ45 periode 2015-2019) Wirianto, Dhani; Helmi Yazid; Agus Sholikhan Yulianto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study was conducted to review the relationship between firm value and tax behavior byincluding dividend policy and institutional ownership as moderating variables. The object ofresearch is the companies that are members of the LQ45 index for the 2015-2019 period witha total sample of 9 companies. Data analysis used descriptive analysis and verificationanalysis through the Moderated Regression Analysis (MRA) test. The results obtained thattax avoidance has no effect on firm value, dividend policy is proven to be a moderatingvariable that can weaken the relationship between tax avoidance and firm value, andinstitutional ownership cannot provide a moderating effect on the relationship between taxavoidance and firm value. This study suggests that LQ45 index companies increase theportion of the dividend policy given, so as to increase investor interest in the company'sshares, in addition to looking at the value of their profits. Further research is suggested toreturn to using institutional ownership as a moderating variable because in this study it wasfound to have the potential to be a moderating on firm value.

The effect of fraud diamond and financial stability on fraudulent financial statement with anti fraud as a moderating variable Sutisna, Ujang; Yazid, Helmi; Lestari, Tri
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

The purpose of this study was to determine the effect of fraud diamond and financial stability on fraudulent financial statement with anti-fraud as a moderating variables in banking companies listed on the Indonesia stock exchange 2016-2020. The sample used in this study is 28 companies. The data used is secondary data. The data analysis technique used is quantitative. Structural Equation Modeling is used as an analysis with the help of Smart SPSS software version 25. The results in this study indicate that pressure has no effect on fraudulent financial statements, opportunity has no effect on fraudulent financial statements, rationalization has effect on fraudulent financial statements, ability has no effect on fraudulent financial statements, financial stability has effect on fraudulent financial statements, anti-fraud has not moderate the relationship between pressure on fraudulent financial statements, Anti- fraud has not moderate the relationship between opportunity and fraudulent financial statements, Anti-fraud moderates the relationship between rationalization and fraudulent financial statements, Anti-fraud does not moderate the relationship between ability and fraudulent financial statements, Anti-fraud moderates the relationship between financial stability and fraudulent financial statements.

ANALISIS MODEL PREDIKSI KEBANGKRUTAN ALTMAN, ZMIJEWSKI, SPRINGATE DAN GROVER PADA INDUSTRI MANUFAKTUR SUB SEKTOR KIMIA YANG TERDAFTAR DI IDX TAHUN 2013 – 2018 Sumarna, Enang; Yazid, Helmi; Ichwanudin, Wawan
Jurnal Riset Bisnis dan Manajemen Tirtayasa Vol 4, No 2 (2020)
Publisher : Faculty of Economics and Business - Universitas Sultan Ageng Tirtaysa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jrbmt.v4i2.10006

In the middle of a fluctuating and competitive economic climate, the industrial sector plays a very important role in supporting the economic life of a country. As an effort to provide initial information on the condition of a company, the bankruptcy prediction model is calculated. This information will be very useful for investors (shareholders) and company management. This study took a sample of the chemical sub-sector manufacturing industry which is highly dependent on fluctuations in the rupiah exchange rate against the US dollar as seen from the origin of imported raw materials and has the aim of implementing the bankruptcy score calculation, testing the consistency of previous research results, conducting different tests from the model and determining the best prediction model. Through the comparative analysis research method using the paired sample t-test, it is concluded that there are significant differences from each of the prediction models used and through two approaches, namely the comparison of calculated scores between the research period before 2019 and in 2019 with an approach based on the auditor's opinion. independent of the financial statements obtained the best model results is the prediction model Zmijewski and Grover. For further research, it can be developed by increasing the number of research samples and a more modern prediction model

STRATEGI MENINGKATKAN KINERJA PEGAWAI DENGAN DISIPLIN KERJA SEBAGAI VARIABEL INTERVENING DI KANTOR KEMENTERIAN AGAMA KOTA SERANG Sobariah, Iis; Sanusi, Fauji; Yazid, Helmi
Jurnal Riset Bisnis dan Manajemen Tirtayasa Vol 2, No 1 (2018)
Publisher : Faculty of Economics and Business - Universitas Sultan Ageng Tirtaysa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jrbmt.v2i1.3861

The purpose of this research to know influence intrinsic motivation, transformational leadership on discipline to improve employee performance. Independent variable in this research is intrinsic motivation and transformational leadership, the dependent variable is employee performance, and the intervening variable is discipline. This research is held in Kantor Kementerian Agama Kota Serang. The sample is 75 (seventy-five) respondents. The primary data were collected using a questioner that consist of a statement list and analyzed by SEM (Structural Equation Modelling) using SmartPLS statistic software. Five hypotheses constructed in this research there were forth hypotheses are accepted, intrinsic motivation is influential positive and significant on discipline, transformational leadership is influential positive and significant on discipline, transformational leadership is influential positive and significant on employee performance, and discipline is influential positive and significant one employee performance. While one other hypothesis is rejected, intrinsic motivation is influential positive but not significant on employee performance.

Pengaruh Firm Size Terhadap Struktur Modal Dengan Profitabilitas Sebagai Variabel Intervening (Studi pada Perusahaan Sub Sektor Jalan Tol) Fathiah, Neneng; Khurosani, Aan; Yazid, Helmi
Jurnal Riset Bisnis dan Manajemen Tirtayasa Vol 2, No 2 (2018)
Publisher : Faculty of Economics and Business - Universitas Sultan Ageng Tirtaysa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jrbmt.v2i2.9356

To participate in the government tender auction, toll road sector companies must have large capital, this makes the capital structure ratio of toll road sector companies participate in the increase. The purpose of this study to determine the effect of firm size on capital structure through profitability as intervening variable. This type of research can be categorized in quantitative research with causality design. Companies that are the subject of research are 3 companies with data every semester in the period 2008-2016 (54 observation data). The analysis used is regression with intervening variable with program Eviews version 8.0. Result of research indicate that: (1) Firm size have positive and significant effect to profitabilityof toll road sub-sector enterprises for the period of 2008-2016; (2) Firm size have positive and significant effect to capital structureof toll road sub-sector enterprises for the period of 2008-2016; (3) Profitability has a negative and significant effect on capital structureof toll road sub-sector enterprises for the period of 2008-2016; and (4) Profitability mediates the effect of firm size on capital structureof toll road sub-sector enterprises for the period of 2008-2016.

Co-Authors Abbas, Dirvi Surya Agus Mulyono Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ajeng Hartati Akhmadi Akhmadi Aldo Devano Alexandra, Nabila Alya Alfina Bunga Assyaukanie Alifia Nuraeni Mardini Amsori Mahsusi Anwar Fatwari, Muhamad Habib Assyaukanie, Alfina Bunga Ayaturohman Ayaturohman Ayu Regina Cahyawati Bastian, Elvin Bastian, Elvin Dadan Darmawan Dadan Darmawan, Dadan Dadan Ramdhani Daning Ayu Ningsih Dilla Ayu Ristanti Dzakiyyah Huuriyatun Nisah Elvin Bastian Elvin Bastian Ewing Yuvisa Ibrani Fadya Aprilia Farasya Nabila Farhah Kamylya Rahmah Fathiah, Neneng Fauzan, Muhammad Hafizh Fikri Widyansyah Firdaus, Dodi Fitriyah Nurhidayah Gina Mega Dwi Cahya Hangtuah, Frenky Yosua Hesti Widyani Iis Ismawati Ikhsan, Haerul Imam Abu Hanifah Ismawati, Iis Khurosani, Aan Kusumawati, Imas Lia Uzliawati Lindawati Lindawati Mahsusi, Amsori Mardini, Alifia Nuraeni Marsha Azzahra Meilani Sri Ayuningsih Meutia, Meutia Meutia, Meutia Mochamad Naufal Alawiyansyah Muhamad Habib Anwar Fatwari Muhamad Taqi Muhammad Annas Sudadi Muhammad Hafizh Fauzan Muhammad Taqi Nasrullah, Nasrullah Nesih Nesih Nuke Nugraha Nurhaelis, Elis Nusroh Milati Olivia Monica Putri Mutira Qodriyat, Yodi Ero Ramdhani, Dadan Ramdhani, Dadan Ratih Purnamasari Ratih Purnamasari, Ratih Ratna Dewi Ristanti, Dilla Ayu Rohmanullah, Ido Roza Mulyadi, Roza Sanusi, Fauji Selfi Maharani Sholikhan Yulianto, Agus Siti Hartati Itaqi Sobariah, Iis Sumarna, Enang Sutisna, Ujang Syaula, Ersyi Taqi, Muhamad Taqi, Muhamad Tinka Vedyra Jotha Tisna Wahyu Vernanda Tri Lestari Tubagus Ismail Ulfa Khairunnisa Vatya Almanda Putri Wawan Ichwanudin Widyani, Hesti Widyansyah, Fikri Wirianto, Dhani Wiyantoro, Lili Sugeng Wiyantoro, Lili Sugeng Yan, Chen Yanti Yanti Yanti Yanti Yeni Anggriani Yunita Sari Zahroh Atiqah

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