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Hardi Bahar
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Economics, Econometrics & Finance

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ANALISIS PROFITABILITAS, SOLVABILITAS, UKURAN PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PERUSAHAAN DI BEI Hidayah Lubis, syarif; Hardi Bahar; Agung Joni Saputra
Fortunate Business Review Vol. 1 No. 2 (2021): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Universal

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Abstract

Companies that have good financial analysis performance on time in submitting financial statements, poor financial performance can be used with several ratios namely profitability, solvency and company size (size). The purpose of this study was to determine the effect of profitability, solvency and firm size on the timeliness of submitting financial statements of companies listed on BE. The method used is descriptive quantitative with secondary documentation technique data collection. The population in this study is the target population (target population) which found 60 companies engaged in the consumer goods industry sector and the type of sample in this study was Non Probability Sampling which opened 34 companies. The partial results of profitability have no significant effect on the timeliness of submitting financial statements so that hypothesis H1 is rejected, solvency has no significant effect on the timeliness of submitting financial statements so that hypothesis H2 is rejected, company size has a significant effect on the timeliness of submitting reports so that hypothesis H3 is accepted, simultaneously profitability , solvency and firm size affect the timeliness of financial report submission, thus H4 is accepted
PENERAPAN PERMENKEU NO. 09/PMK.03/2021 TENTANG INSENTIF PAJAK UNTUK WAJIB PAJAK TERDAMPAK PANDEMI COVID’19 PADA YAYASAN KASIH KEPRI: bahasa indonesia Nabela; Vanomy, Afrianti Elsye; lubis, syarif hidayah lubis; hardi bahar
Fortunate Business Review Vol. 2 No. 2 (2022): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Universal

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The Indonesian government issued PMK No. 09/PMK.03/2021 at the beginning of 2021 valid until June 2021 and extended again until December 2021, the purpose of the Minister of Finance was passed is to help Taxpayers affected by Covid'19 through PPh 21 DTP Tax incentives (Government Borne Tax) during the Covid-19 Pandemic struck. Many parties have suffered losses as a result of the ongoing pandemic. The results of a survey conducted by the Ministry of Finance in 2021 show that the use of tax incentives is dominated by taxpayers most affected by the pandemic, namely 47% in the trade sector, 19% in the manufacturing sector, and 7% in the construction sector. the rest are other sectors. This Permenkeu is a breath of fresh air that can help employees at the Kasih Kepri Foundation, which is engaged in the world of education as a Taxpayer in income tax incentives (PPh 21). This study aims to find out the application of Minister of Finance Regulation No.09/PMK.03/2021 concerning tax incentives for taxpayers affected by the 2019 Corona Virus Disease pandemic at the Kasih Kepri Foundation. In this study using a qualitative approach with a descriptive study. The method used in this research is a case study. The selection of informants in this study used a purposive sampling technique. The selection of informants for this study are; Head of the Foundation, Head of School and Deputy Head of School. The results of this study indicate that the Kasih Kepri Foundation still needs to conduct outreach to permanent and non-permanent employees in order to increase all employees' understanding of the tax incentives imposed by the Government to support the implementation of PMK No. 09/PMK.03/2021. whereas in terms of implementing the tax administration of the self-assessment system which includes calculations, deposits and reporting of PPH 21 at the Kasih Kepri Foundation, conformity has been found with PMK 09/PMK.03/2021
PEMANFAATAN PENGGUNAAN TEKNOLOGI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN Ayuningtyas, Ni Putu Winda; Syarif Hidayah Lubis; Hardi Bahar
Fortunate Business Review Vol. 3 No. 2 (2023): Fortunate Business Review
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Universal.

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Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris mengenai pemanfaatan penggunaan teknologi dalam meningkatkan kualitas laporan keuangan. Penelitian ini dilakukan pada UMKM yang berada di Kecamatan Batam Kota. Metode penentuan sampel yang digunakan ialah nonprobability sampling dengan teknik slovin. Berdasarkan perhitungan menggunakan rumus teknik slovin, sampel yang menjadi responden adalah 100 dari seluruh total pelaku UMKM yang ada di Kecamatan Batam Kota. Metode yang digunakan peneliti dalam pengumpulan yaitu dengan kuesioner. Kuesioner nantinya akan disebar langsung kepada UMKM yang ada di Kecamatan Batam Kota. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Pengujian ini bertujuan untuk mengetahui sejauh mana pengaruh pemanfaatan teknologi dan pemahaman akuntansi dan terhadap kualitas laporan keuangan pada UMKM di Kota Batam. Berdasarkan hasil analisis data, dinyatakan bahwa pemanfaatan teknologi dengan pemahaman akuntansi berpengaruh positif pada peningkatan kualitas laporan keuangan. Penelitian ini memberikan saran khususnya kepada pelaku UMKM agar dapat mengadaptasi dan memanfaatkan penggunaan teknologi serta meningkatkan pemahaman akuntansi untuk dapat menghasilkan laporan keuangan yang berkualitas.
Co-Authors Agung Joni Saputra Hidayah Lubis, syarif LUBIS, SYARIF HIDAYAH lubis, syarif hidayah lubis Nabela Ni Putu Winda Ayuningtyas Vanomy, Afrianti Elsye