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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
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

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KREATIF MEMBANGUN DESA DENGAN MEMBERDAYAKAN TEKNOLOGI SEBAGAI MEDIA INFORMASI BAGI MASYARAKAT (STUDI KASUS PADA DESA PASIR JAYA, KEC. CIKUPA, KAB. TANGERANG, BANTEN) Yazid, Helmi; Ristanti, Dilla Ayu; Widyani, Hesti; Widyansyah, Fikri; Assyaukanie, Alfina Bunga; Anwar Fatwari, Muhamad Habib; Mardini, Alifia Nuraeni; Mahsusi, Amsori; Fauzan, Muhammad Hafizh
Jurnal Pengabdian Dinamika Vol 8, No 2 (2021)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62870/dinamika.v8i2.14227

Abstract

Mahasiswa sebagai agen pendorong perubahan di masyarakat harus mampu merangsang adanya perubahanmelalui program kerja yang dibuat dalam kegiatan Kuliah Kerja Mahasiswa (KKM). Banyak dikitnya bisadilakukan untuk membantu dan membangun desa dengan program kerja yang kreatif, sederhana, dan mudahdipahami oleh masyarakat desa. Khususnya kondisi saat ini yang sedang terjadi di Indonesia yaitu pandemiCovid-19 dan munculnya varian terbaru dari Covid-19 masih menjadi permasalahan yang utama. KegiatanKKM Tematik dilakukan Secara Online dan Offline, tetapi sebagian besar kegiatan yang kita lakukan adalahsecara online. Dengan serangkaian program mengedukasi dan sosialisasi masyarakat Desa Pasir Jaya mengenaipermasalahan kesehatan yaitu Penanganan, pecegahan, penularan, dan vaksinasi Covid-19. Pembuatan websiteDesa Pasir Jaya guna sebagai media penyaluran informasi terkait desa untuk masyarakatnya, serta pengadaanwebinarkolaborasidengankelompok19,40,112,yangberjudul“ImunAmanPanganMaju”untukmengedukasi masyarakat sekabupaten Tangerang tentang vaksinasi Covid-19 dan ketahanan pangan dimasapandemic virus Covid-19. Penyebaran informasi kegiatan program kerja menggunakan media video animasiataupun tutorial, infografis, pamflet, dan poster yang kemudian target informasi tersebut disebarkan melaluiwhatsapp group karang taruna Desa Pasir Jaya serta memanfaatkan media sosial seperti instagram dengan namaakun @kkmtematik17_untirtadan YouTube KKM17TEMATIK2021
Inteleectual Capital Disclosure, Kepemilikan Saham dan Cost Of Debt di Perusahaan Teknologi Intensif Kusumawati, Imas; Uzliawati, Lia; Yazid, Helmi
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 3 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v3i2.9795

Abstract

Penelitian ini bertujuan untuk menguji pengaruh intellectual capital disclosure, kepemilikan saham dan cost of debt di perusahaan teknologi intensif sektor manufaktur. Populasi dalam penelitian ini adalah seluruh perusahaan teknologi intensif yang terdaftar di BEI tahun 2011-2015. Metode sampling yang digunakan pada penelitian ini ialah purposive sampling. Data dalam penelitan ini diperoleh dengan cara mendownload annual report pada www.idx.co.id. Penelitian ini menggunakan sampel sebanyak 54 perusahaan yang ditentukan berdasarkan metode purposive sampling. Data dalam penelitian ini dianalisis menggunakan metode regresi linear berganda. Software SPSS versi 23 digunakan dalam pengolahan data pada penelitian ini. Hasil penelitian ini menunjukkan bahwa intellectual capital disclosure dan kepemilikan keluarga tidak berpengaruh secara signifikan terhadap cost of debt sedangkan kepemilikan institusional berpengaruh secara signifikan terhadap cost of debt.
The Effect of Profitability on Firm Value With Leverage as The Intervening Variable and Company Size as The Control Variable Alexandra, Nabila Alya; Akhmadi, Akhmadi; Yazid, Helmi
Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): March
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v3i1.333

Abstract

This research was conducted to determine the influence of profitability to firm value. Specifically, to test whether leverage is able to mediate profitability on firm value and test whether firm size contributes to strengthen firm value. The writer conducted research on stock index of LQ45 company listed on the IDX which are listed on the Indonesia Stock Exchange (IDX) in 2018 – 2022. Secondary data was obtained from www.idx.co.id. The results of the study show that profitability has a significant effect on firm value, leverage is able to mediate the relationship between profitability and firm value. In addition, the firm value becomes strong with firm size as control variable. The implications of this research are that the enhancement of profitability give trust to the investor so firm value will increase and leverage can strengthen the influence of profitability on firm value positively.
The Effect of Profitability on Firm Value With Leverage as The Intervening Variable and Company Size as The Control Variable Alexandra, Nabila Alya; Akhmadi, Akhmadi; Yazid, Helmi
Indonesian Journal of Innovation Multidisipliner Research Vol. 3 No. 1 (2025): March
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v3i1.333

Abstract

This research was conducted to determine the influence of profitability to firm value. Specifically, to test whether leverage is able to mediate profitability on firm value and test whether firm size contributes to strengthen firm value. The writer conducted research on stock index of LQ45 company listed on the IDX which are listed on the Indonesia Stock Exchange (IDX) in 2018 – 2022. Secondary data was obtained from www.idx.co.id. The results of the study show that profitability has a significant effect on firm value, leverage is able to mediate the relationship between profitability and firm value. In addition, the firm value becomes strong with firm size as control variable. The implications of this research are that the enhancement of profitability give trust to the investor so firm value will increase and leverage can strengthen the influence of profitability on firm value positively.
THE EFFECT OF AUDITOR EXPERIENCE, AUDITOR WORKLOAD AND AUDITOR INCENTIVES ON PROFESSIONAL SKEPTICISM Mulyadi, Roza; Ikhsan, Haerul; Yazid, Helmi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 3 (2023): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v1i3.29

Abstract

The aim of this research is to analyze the effect of auditor experience, auditor workload, and auditor incentives on professional skepticism. The respondents in this study are auditors working in Public Accounting Firms in the DKI Jakarta region. This research utilizes primary data and a questionnaire to obtain information from the respondents using purposive sampling method. The analysis method used is Statistical Program for Social Science (SPSS) version 25. The results of this research indicate that the variables of auditor experience, auditor workload, and auditor incentives have been proven to have a significant influence on professional skepticism.
THE EFFECT OF RISK-BASED INTERNAL AUDIT PLANNING AND COMPETENCE ON AUDIT QUALITY WITH THE INTERNAL AUDITOR PARADIGM AS A MODERATING VARIABLE Nuke Nugraha; Helmi Yazid; Elvin Bastian
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.957 KB)

Abstract

The research was conducted to determine how much influence the risk-based planning of internal audits and competence on audit quality with the paradigm of internal auditors as a moderating variable. The object of the study was carried out at the Inspectorate General of the Ministry of Education and Culture of the Republic of Indonesia with the number of samples determined by 100 auditors. Data collection using questionnaires which were then analyzed using the SEM-PLS approach. The results of this study prove that good risk-based internal audit planning will achieve quality audit goals. In addition, auditors who have good competence will also affect the quality of audit results. The auditor paradigm has proven to moderate by weakening the role of competence on audit quality and strengthening the influence of risk-based internal audit planning on audit quality. This study concludes that good audit planning will achieve quality audit goals and an auditor with good competence will affect the quality of audit results.
The Effect of Firm Size and Profitability on Audit Delay Mediated by Audit Quality Syaula, Ersyi; Yazid, Helmi; Taqi, Muhamad
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 3 (2023): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i3.2250

Abstract

This study aims to determine the effect of firm size and profitability on audit delay which is mediated by audit quality, and to determine whether audit quality can mediate the relationship between firm size and profitability on audit delay. The type of research used is quantitative. The number of samples in this study were 46 companies. The data collection technique uses secondary data in the form of annual financial reports for the manufacturing sector for the 2017-2021 period which are listed on the Indonesia Stock Exchange. The analysis technique uses SEM-PLS analysis. Company Size and Profitability have an effect on Audit Delay. As well as audit quality can mediate the relationship between Firm Size and Profitability on Audit Delay.
PERAN KARAKTERISTIK APARAT PENGAWAS INTERNAL PEMERINTAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN SEBAGAI VARIABEL PEMODERASI Darmawan, Dadan; Yazid, Helmi; Bastian, Elvin
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

Abstract

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).
PELUANG DAN TANTANGAN UMKM DI MASA PANDEMI COVID-19 Nurhidayah, Fitriyah; Mutira, Putri; Yanti, Yanti; Purnamasari, Ratih; Meutia, Meutia; Uzliawati, Lia; Ismail, Tubagus; Ramdhani, Dadan; Abu Hanifah, Imam; Bastian, Elvin; Yazid, Helmi; Sholikhan Yulianto, Agus
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 2 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i2.695-698

Abstract

Pandemi Covid-19 telah berlangsung lebih dari setahun dan masih belum menunjukkan tanda-tanda akan segera berakhir. Dampaknya sangat luas dan mempengaruhi berbagai sektor, termasuk UKM. Para pelaku usaha tersebut secara langsung mengalami penurunan omzet bahkan menutup usahanya. Sebagai upaya untuk mengurangi atau mengatasi dampak pandemi di sektor UKM, kampus bisa menjadi motor penggerak. Universitas Sultan Ageng Tirtayasa melalui kegiatan Pengabdian kepada Masyarakat tidak ketinggalan juga berkontribusi, namun dengan mempertimbangkan situasi pandemi dan pembatasan kegiatan masyarakat secara langsung dengan jangkauan yang luas dan untuk memutus penyebaran Covid-19 maka digunakan strategi webinar online, yaitu peluang dan tantangan yang dihadapi oleh UKM di Indonesia. di tengah pandemi yang memberikan solusi terbaik.
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