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All Journal Jurnal Online Insan Akuntan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Huda Aulia Rahman
Universitas Bina Insani
Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Other

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PENGEMBANGAN KARIR AKUNTAN MENUJU INDONESIA EMAS 2045 Muhammad Muhammad; Huda Aulia Rahman; Surya Hadi Kurniawan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.43221

Abstract

Pengabdian Kepada Masyarakat (PkM) dengan judul "Pengembangan Karir Akuntan Menuju Indonesia Emas 2045" yang dilaksanakan di SMK Al-Muhtadin Bekasi ditujukan untuk siswa kelas 11 jurusan Manajemen Perkantoran dan Layanan Bisnis (MPLB). Program ini berfokus pada peningkatan pemahaman siswa mengenai prospek karir di bidang akuntansi dalam kerangka visi Indonesia Emas 2045, serta menggali tantangan dan peluang yang ada di sektor tersebut. Kegiatan PkM ini diikuti oleh 39 peserta dan dibagi menjadi tiga sesi penyampaian materi. Sesi pertama memaparkan materi mengenai prospek karir sebagai akuntan dalam konteks Indonesia Emas 2045. Sesi kedua berfokus pada perencanaan karir untuk mengantisipasi perubahan di masa depan dalam bidang akuntansi. Pelatihan Pengembangan Karir Akuntan Menuju Indonesia Emas 2045 berjalan sukses dan meningkatkan pemahaman para peserta akan akuntansi dan prospek karir sebagai akuntan dalam konteks Indonesia Emas 2045 sebesar 19,9%, sehingga mereka dapat merencanakan karir yang lebih baik.
The Effect of Diversification Strategy, Profitability, and Leverage on Stock Returns of European Football Clubs Huda Aulia Rahman; Lucia Ari Diyani; Surya Hadi Kurniawan
JURNAL ONLINE INSAN AKUNTAN Vol 11 No 1 (2026): Jurnal Online Insan Akuntan (Juni 2026)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v11i1.3926

Abstract

This study focuses on a sample of football clubs listed on public stock exchanges in Europe during the period 2021 to 2024. Data analysis was conducted using multiple linear regression techniques using SPSS version 26 software. The study findings revealed that diversification strategy has a significant positive impact on stock returns. Furthermore, profitability also shows a positive correlation with stock returns. Conversely, leverage was found to have a negative effect on stock returns, indicating that higher debt levels are associated with lower returns for investors. This study contributes to the literature on the determinants of stock returns in football clubs, an area that remains under-researched. The empirical findings demonstrate that all independent variables—diversification strategy, profitability, and leverage—significantly influence stock returns. However, expanding the research population to include all publicly traded football clubs globally may yield different conclusions. A limitation of this study is the small sample size, given that only a limited number of football clubs in Europe are publicly listed. Additionally, the observation period is restricted to only four years.
Pelatihan Accurate Untuk Meningkatkan Kompetensi Siswa/I SMKN Kota Bekasi: Pengabdian Indra Wijaya; Iren Meita; Huda Aulia Rahman
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4887

Abstract

Program Pengabdian kepada Masyarakat (PkM) bertajuk "Pelatihan Accurate untuk Meningkatkan Kompetensi Akuntansi" telah dilaksanakan di SMKN 1 Kota Bekasi, Bintara, yang memiliki fokus kejuruan pada bidang Akuntansi, Manajemen, dan Rekayasa Perangkat Lunak. Kegiatan ini diinisiasi berdasarkan kebutuhan mendesak dari pihak sekolah untuk membekali siswa dengan keterampilan praktis aplikasi Accurate, khususnya pada materi kas kecil (petty cash) dan rekonsiliasi bank yang sangat relevan dengan operasional dunia usaha. Selain itu, pelatihan ini bertujuan memperluas wawasan siswa agar tidak hanya terpaku pada penguasaan software MYOB, tetapi juga kompeten dalam menggunakan Accurate. Sebanyak 35 siswa kelas 11 berpartisipasi dalam kegiatan yang dilangsungkan secara tatap muka ini. Metode pelaksanaan yang diterapkan adalah service-learning, yang mencakup tiga fase utama: tahap persiapan, pelaksanaan pelatihan, dan tahap evaluasi. Hasil evaluasi menunjukkan lonjakan kompetensi yang signifikan; jika sebelumnya 50% siswa kurang paham dan 50% hanya cukup paham, pasca-pelatihan tercatat 50% peserta mencapai kategori sangat baik dan 25% lainnya berada pada level baik. Dari sisi respons peserta, 58% menyatakan sangat puas dan sisanya merasa puas, disertai harapan agar program ini dapat berlanjut dengan modul pembelajaran yang lebih variatif di masa mendatang.
Can Company Size Moderate Transfer Pricing, Profitability, and Gender Diversity on Tax Aggressiveness? Lucia Ari Diyani; Huda Aulia Rahman; Muhammad Takrim
JURNAL ONLINE INSAN AKUNTAN Vol 10 No 2 (2025): Jurnal Online Insan Akuntan (Desember 2025)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/joia.v10i2.3827

Abstract

Taxes are recognized as one of the largest sources of income for the Indonesian state. Tax revenue comes from the community. Taxes are used by the government to fund state expenditures. Countries with stable economic capacity can be assessed from the achievement of the tax ratio in one period. The need for state revenue makes the government set a tax revenue target every year. This study examines whether company size can moderate the effect of transfer pricing, profitability, and gender diversity on tax aggressiveness. The research population comes from companies of manufacture that went public in the period of 2020-2023. The research sample used was 84 companies with a total data is 336, which were selected by purposive sampling. The method of this study is quantitative with analysis of panel data regression. The outcomes explained that there was a positive effect between transfer pricing and tax aggressiveness, negative effect between gender diversity and tax aggressiveness, while there was no effect between profitability and tax aggressiveness. In addition, company size is proven to be able to moderate the effect of transfer pricing and gender diversity on tax aggressiveness, but is unable to moderate profitability on tax aggressiveness.
Co-Authors Indra Wijaya Iren Meita Lucia Ari Diyani Muhammad Muhammad Muhammad Takrim Surya Hadi Kurniawan