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All Journal Journal of Management and Business Review Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Jurnal Riset Akuntansi dan Keuangan Profita : Komunikasi Ilmiah dan Perpajakan International Journal of Social Science and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Governance ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) International Journal of Social Science, Education, Communication and Economics Jurnal Pengabdian Teratai Jurnal Manajemen dan Bisnis JAKPI International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pustaka Dianmas International Journal of Application on Economics and Business Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi

Hendi Prihanto

Universitas Prof Dr Moestopo (Beragama)

Author-ID : 879707

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Disclosure Information on Indonesian UMKM Taxes Prihanto, Hendi; Damayanti, Prisila
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i3.26707

Abstract. This research aims to obtain evidence and explain the relationship between tax rates, awareness, understanding, and morale of moderated taxpayers with business prospects to disclose tax information. the study was conducted using MSME subjects in the Kebayoran Baru South Jakarta Blok M market area as the largest trading center in DKI Jakarta, with research object PP 23 of 2018. There were 230 questionnaires distributed, but after the obligations and duties of 206 appropriate questionnaires filled out by MSME entrepreneurs Data analysis using multiple linear regression and moderated regression analysis (MRA), through testing the validity and reliability of research instruments. The results showed that tax rates, awareness, understanding, and morals have a positive and significant effect on tax disclosure by MSME taxpayers, as well as unfavorable business prospects able to moderate by lowering the significance value of the effect of tax rates, awareness, understanding, morals on their tax disclosures. This research contributes to the government regarding the effectiveness of the application of PP tariffs in 2018 through several variables used by researchers, as well as theoretical development of factors that affect tax disclosure.

Faktor-Faktor yang berpengaruh pada Keberlanjutan Usaha Biro Jasa Perjalanan Haji dan Umrah Prihanto, Hendi; Damayanti, Prisila
Journal of Management and Business Review Vol 19, No 1 (2022)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v19i1.314

This study aims to explain the influence of business prospects, image, promotion, assurance, and trust of prospective pilgrims as factors that influence the sustainability of the Hajj and Umrah travel service bureau business. The research population is prospective hajj and umrah pilgrims who have associations with a number of travel companies in the East Cilandak region. Samples were randomly selected and determined based on the time of meeting activities often carried out by the association formed by the prospective congregation. They are collecting data using a questionnaire that was analyzed by testing the validity, reliability, descriptive statistical test, hypothesis testing, and coefficient of determination. The results of the study state that business prospects, promotions, and trust have a significant positive effect on business sustainability, while guarantees have no effect. Moderation hypothesis test states that trust does not moderate to strengthen image and promotion, while confidence moderates perceptions and strengthens assurance towards business sustainability. The limitation of the study is that the sample used has not been able to conclude the results of the study as a whole due to incomplete sampling in the population area because it is limited to one area. Nevertheless, the implications of the research are contributing to the concept of developing the factors that affect business continuity, improving business strategies, and increasing revenue for Hajj and Umrah travel agents.

PENGARUH GOOD CORPORATE GOVERNANCE, KEPEMILIKAN SAHAM PUBLIK DAN PROFITABILITAS TERHADAP TINGKAT PENGUNGKAPAN CORPORATE SOSIAL RESPONSIBILITY Prisila - Damayanty; Hendi Prihanto; Fairuzzaman Fairuzzaman
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 7, No 2 (2021)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v7i2.862

ABSTRAKTujuan penelitian untuk mengetahui pengaruh good corporate Governance (ukuran kepemilikan institusional, saham publik) dan profitabilitas (Gross Profit Margin) terhadap pengungkapan CSR. Penelitian menggunakan data sekunder yang dikumpulkan dari perusahaan manufaktur periode 2016 sampai dengan 2018. Sampel diambil dengan menggunakan metode purposive sampling. Adapun data yang diperoleh bersumber pada data laporan tahunan Indonesia Capital Market Directory dan situs resmi BEI. Penelitian menggunakan analisis regresi berganda, adapun hasil penelitian menghasilkan bahwa komposisi dewan komisaris independen dan profitabilas berpengaruh positif terhadap pengungkapan CSR sedangkan kepemilikan institusional dan kepemilikan saham publik tidak berpengaruh terhadap pengungkapan CSR. Kata kunci: Kepemilikan Institusional, Komisaris, Kepemilkan Saham Publik, Profitabilitas, CSR ABSTRACTThe purpose of this research is to know the effect of good corporate governance, public share ownership and profitability on CSR disclosure. The study used secondary data collected from manufacturing companies for the period 2016 to 2018. The sample was taken using the purposive sampling method. The data obtained is sourced from the Indonesia Capital Market Directory annual report and the IDX official website. The study used multiple regression analysis, while the results showed that the composition of the independent board of commissioners and profitability had a positive effect on CSR disclosure, while institutional ownership and public share ownership had no effect on CSR disclosure.Keywords: Institutional Ownership, Commissioner, Public Share Ownership, Profitability, CSR

ANALYSIS OF PUBLIC PERCEPTION AND INTEREST IN THE DECISION TO CHOOSE ACCOUNTING MAJOR Hendi Prihanto; Watriningsih Watriningsih
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 1, No 2 (2018): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

This study aims to find out the influence of public perception and interest on the decision to choose accounting major. The population of the study is high schools in Kebayoran Baru. The data is collected using clusters in South Jakarta. The data is obtained by distributing questionnaires to the students in twelfth grade who will continue their study to higher education. This study applies quantitative method with causal relationship to determine the influence of the independent variables (perception and interest) on the dependent variable (public decision to choose accounting department). Research findings show that the perception and interest partially influence the decision to choose in positive and significant manner.

FACTORS AFFECTING THE PREVENTION OF CORRUPTION USING FRAUD HEPTAGON APPROACH Hendi Prihanto
Moestopo International Review on Social, Humanities, and Sciences Vol. 1 No. 1 (2021)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

This study aims to obtain evidence of the factors affecting the prevention of corruption in Indonesia by using the fraud Heptagon approach by analyzing the factors causing corruption through organizational culture, leadership, code of ethics, information technology, and governance as intervening variables. The population of the study is government agencies such as ministries, high state institutions, local governments, and other government organizations, obtained randomly through several activities of government agencies such as surveys and coordination meetings using google form and paper-based questionnaires. The results of the study show that information technology has a direct and significant effect on preventing corruption, while organizational culture and code of ethics has a significant indirect effect on good governance.

GOVERNMENT EFFORTS TO IMPLEMENT THE GREEN BUILDINGS MARKET IN DKI JAKARTA Hendi Prihanto
Moestopo International Review on Social, Humanities, and Sciences Vol. 1 No. 2 (2021)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Green buildings are very important and become a necessity that is environmentally friendly, this research was conducted to analyze the government's efforts to implement the market with buildings through aspects that influence it such as intellectual capital (human capital, organizational capital, customer capital) and governance. Sampling was carried out randomly through the distribution of questionnaires carried out in a number of markets spread across the DKI Jakarta area as a population, so that the results of research observations obtained a number of 170 samples filled in by market managers from different regions. Multiple linear regression and statistical hypothesis testing t are analyzes used to test hypotheses with data analysis tools using SPSS software. The research concludes that the dimensions of intellectual capital, namely human capital and organizational capital, have a significant positive effect, while customer capital and governance do not have a significant effect on market implementation with green buildings. The limitation of the study is that the sample used at random has not been able to conclude the overall results, In addition, the questionnaire submitted has the potential to be inconsistent with existing facts because of the possibility of subjectivity that can occur.

THE PHENOMENON OF K-DRAMA (KOREAN WAVE) IN INFLUENCING THE LEVEL OF FINANCIAL LITERACY AND PUBLIC FINANCIAL INCLUSION Islamiah Kamil; Hendi Prihanto
Moestopo International Review on Social, Humanities, and Sciences Vol. 2 No. 1 (2022)
Publisher : Universitas prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/mirshus.v2i1.28

The purpose of this study was to determine the effect of K-Drama (Korean Wave) on Community Financial Literacy During the Covid-19 Pandemic and to determine the effect of K-Drama (Korean Wave) on Public Financial Inclusion During the Covid-19 Pandemic in the Jakarta and Tangerang Areas. . The analysis technique used is simple linear regression. Hypothesis testing to determine the effect of independent variables on the dependent variable as a whole is by using partial hypothesis testing carried out by t-test. The final result of this study is that K-Drama (Korean Wave) has a significant effect on Community Financial Literacy during the Covid-19 Pandemic in the Jakarta and Tangerang Regions. And K-Drama (Korean Wave) has a significant effect on Public Financial Inclusion During the Covid-19 Pandemic in the Jakarta and Tangerang Areas

BAGAIMANA KECURANGAN TERJADI DI ORGANISASI PUBLIK? Hendi Prihanto; Watriningsih Watriningsih
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 1 No 1 (2020): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Penelitian bertujuan untuk menganalisis dan menjelaskan terjadinya kecurangan yang dipengaruhi oleh faktor kompetensi, kepemimpinan, kode etik dan implementasi teknologi informasi yang dilakukan dan terjadi khususnya terhadap sejumlah lembaga pemerintahan seperti kementerian dan lembaga setingkat lainnya yang merupakan populasi dalam penelitian ini. Teknik penarikan sample digunakan secara acak atau random berdasarkan pada lembaga pemerintah yang pernah mengalami kasus kecurangan, dengan target waktu yang ditentukan oleh peneliti selam bulan Oktober 2019-Februari 2020 dengan mengunakan media kuesioner persespsi tertutup denga dua model yaitu berbasis kertas dan media virtual google formulir yang dibagikan melalui aplikasi whatsup dengan skala persepsi Likert (1-5). Keseluruhan sampel total yang diperoleh dan dapat diolah setelah melalui verifikasi sejumlah 200 responden. Metode analisis data mengunakan uji validitas dan reliabilitas instrumen serta regresi berganda linear. Hasil penelitian menyimpulkan bahwa seluruh variabel penelitian yang digunakan dalam observasi berpengaruh positif dan siginifikan serta dapat menjadi prediksi penyebab terhadap kemungkinan terjadinya kecurangan, dengan tingkat kemampuan mempengaruhi faktor terjadinya kecurangan sebesar 52.3 %. Penelitian berkontibusi terhadap pemerintah dalam melakukan pencegahan terhadap korupsi dengan mengetahui dan mendeteksi gejala yang membuat seseorang mampu untuk melakukan kecurangan. Aspek teorotis penelitian mampu untuk mengembangkan konsep-konsep dalam mendeteksi kecurangan yang lebih kompleks, sehingga diperoleh konsep dan strategi dalam teoritis dalam melakukan pencegahan sehingga organisasi tidak mengalami kerugian dan kehilangan aset.

Faktor Yang Menunjang Kualitas Pengadaan Barang Dan Jasa Pemerintah Hendi Prihanto; Usmar Usmar
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 1 No 2 (2020): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Penelitian ini bertujuan untuk menguji dan manganalisis teori yang menunjang pengaruh kualitas pengadaan barang dan jasa (PBJ) yang ditinjau dari perspektif pendidikan latihan (diklat), pengalaman kerja pegawai, dan sistem pengendaliian internal pemerintah terhadap kualitas pengadaan barang atau jasa pemerintah. Populasi dan sampel dalam penelitian terdiri dari staf pusdiklat, auditor internal, pejabat pengadaan barang dan jasa, dan pejabat pembuat komitmen (PPK) dari kementerian yang diperoleh sampel sejumlah 119 dari keseluruhan sample sebanyak 144 yang didistribusikan kepada responden dengan teknik pengambilan secara acak berdasarkan kesempatan yang diperoleh untuk mengisi kueisoner. Uji hipotesis t dan regresi berganda linear dilakukan setelah melalui pengujian kualitas data instrumen (validitas dan reliabilitas) melalui alat bantu SPSS terpenuhi. Hasil penelitian menyatakan bahwa pendidikan latihan (diklat) dan pengalaman kerja tidak berpengaruh secara signifikan terhadap kualitas PBJ, sedangkan sistem pengendalian internal berpengaruh secara signifikan terhadap kualitas PBJ. Keterbatasan penelitian terdapat pada jumlah sampel yang hanya mewakili persepsi pada kementerian yang diambil sebagai sampel dan kurang mampu untuk mewakili dan menyimpulkan keadaan pada daerah dan wilayah sample yang lain. Konsistensi dari skala persepsi yang diberikan responden terkadang memiliki jawaban yang tidak stabil.

ANALISIS TERHADAP FAKTOR -FAKTOR YANG MEMENGARUHI MASYARAKAT UNTUK MENABUNG DI BANK SYARIAH Hendi Prihanto
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 10, No 1 (2017)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

A good decision in choosing a place and environment investing should pay attention to things that will be a positive value in the future. Especially in the banking industry that is currently experiencing a decline that is very meaningful for it Perceptions of trust, ease of transactions, profit sharing and security of investment is very important to note and known. This research method using quantitative method by collecting data by survey and questioner in obtaining research data, then assisted by data analysis method using a series of hypothesis testing that is linear regression analysis of t-test and coefficient of determination processed by means of statistical application tool SPSS 19.0. The result of the research shows that perception, easiness in transactions, and profit sharing have positive effect on society decision in choosing saving in syaria bank, while security guarantee have negative effect.

Co-Authors Ahmad Badawi, Ahmad Ajeng Dina Permatasari Ali, Anees Janee Azkiah, Neza Daluarti, R.R. Meitri Hening Chrisna Damayanti, Prisila Deden Tarmidi Devvy Noveliza Dewi Anggraini Dewi Anggraini Dewi, Widiawati Sinta Dinda Imanur Caturrahma Dini Fitrianti Estiarto, Lintang Putri Fairuzzaman Fairuzzaman Febiyana Febiyana Frans Augusta Adipermana Hadi, Muhammad Farhan Hermanto Jusuf Moestopo Islamiah Kamil Khaled, Januar Kurnia Sari Dewi Manshur, Tubagus Meri Siregar Monica Christanti Nani Sriyani Nirwan Mulyatno Nunik Yuni Pratiwi Nurlis NURUL HIDAYAH Prisila Damayanty Purnama, Prayoga Anggun Rika Yuniati Saputri, Zinka Selfiani Selfiani Selfiani , Selfiani Selfiani Selfiani Selfiani Selfiani, Selfiani Sormin, Feber Suyanto Suyanto Tamrin Lanori Usmar Usmar Usmar , Usmar Usmar Usmar Usmar Usmar, Usmar Venni, Riska Watriningsih Watriningsih Watriningsih, Watriningsih Wizanasari wizanasari Yolifiandri, Yolifiandri Yudhistira Adwimurti Yulaeli, Tri

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