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All Journal An-Nisbah: Jurnal Ekonomi Syariah Measurement : Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Akuntansi Kompetif Ilomata International Journal of Tax and Accounting Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Indonesian Journal of Law and Economics Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi juremi: jurnal riset ekonomi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Jurnal Profita : Akuntansi dan Manajemen Basic and Applied Accounting Research Journal JPNM : Jurnal Pustaka Nusantara Multidisiplin Economic, Accounting Scientific Journal (CASH) Summa : Journal of Accounting and Tax

Satria, Hendy

Prodi Akuntansi Sekolah Tinggi Ilmu Ekonomi (STIE) Pembangunan Tanjungpinang

Author-ID : 885011

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

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PENGARUH PEMAHAMAN PAJAK, KETENTUAN PERPAJAKAN DAN TRANSPARANSI DALAM PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN PERUSAHAAN JASA KONSULTAN KONSTRUKSI DI KOTA TANJUNGPINANG Satria, Hendy
An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 1 (2017): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2017.4.1.129-146

Abstract: Taxes are compulsory contributions to the state owed by individualsÂ or entities who are forced by law - undnag, by not getting the rewards directlyÂ and used for state purposes utuk for - the welfare of the people. This studyÂ aims to determine the effect of Understanding Taxes, Taxation Provisions andÂ Transparency in Tax Compliance Against Taxpayer Construction ConsultingÂ Services Company in Tanjungpinang. This study uses primary data obtainedÂ from questionnaires. The approach used in this research is quantitative data,Â which is performed with SPSS pass to Understanding Tax, Tax Provisions andÂ Transparency in Tax Compliance Against the taxpayer that can be seen fromÂ the questionnaire. Number of samples obtained 64 Construction ConsultingÂ Services Company in Tanjungpinang. While data collection techniques in thisÂ study were questionnaires and surveys using data analysis methods of scoring,Â validity, reliability test, classic assumption test, multiple linear regression, t test,Â F test, the coeffcient of determination. While analysis tools used SPSS 20 toÂ test the classical assumption of normality test, multicollinearity, and test theÂ hypothesis testing heteroskedasitisitas and test them multiple linear regressionÂ analysis, t-test, F, and the coeffcient of determination(R2). In general, theÂ analysis indicates that the Understanding Taxes, Rules and Transparency inÂ Taxation Taxation is very infuential on Taxpayer Compliance ConsultingÂ Services Construction Company in Tanjungpinang. SPSS can be seen fromÂ the test conducted. Most of the tests conducted eligible.Keywords: Understanding of Tax, Tax Provisions andÂ Transparency in Taxation, Taxpayer Compliance Board

KINERJA KEUANGAN DENGAN METODE EVA (ECONOMIC VALUE ADDED) PADA BPR TANJUNGPINANG satria, hendy
An-Nisbah: Jurnal Ekonomi Syariah Vol 4, No 2 (2018): An-Nisbah
Publisher : IAIN Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/an.2018.4.2.149-163

EVA is a method of financial management to measure the economic profit in a company that states that prosperity can only be created when the company is able to meet all operating costs and capital costs. With EVA method can be known whether PT BPR Central Sejahtera Tanjungpinang happened addition to its economic value. The research method used is qualitative descriptive method. The EVA classification can be calculated from the NOPAT (Net Operating Profit After Tax) component, WACC (Weighted Average Cost of Capital) and IC (Invested Capital) contained in the financial statements of PT BPR Central Sejahtera Tanjungpinang with data from 2012 until 2017. This research reveals a positive EVA result in 2012 with an EVA of 63,515,000, in 2013 with EVA of 2,138,086,000, in 2014 with EVA of 73,105,000, in 2013 with EVA of 797,470,000 and in 2014 with an EVA value of 714.750.000. In addition to these positive results, the study also revealed negative EVA results in 2015 with an EVA value of minus 65.06 million. From the analysis results obtained conclusion that the financial performance of PT BPR Central Sejahtera Tanjungpinang quite good. PT BPR Central Sejahtera Tanjungpinang can add value to the company in 2012,2013,2014,2016 and 2017, except in 2015, PT BPR Central Sejahtera Tanjungpinang is considered failed to increase its economic value

PENERAPAN METODE ACTIVITY BASED COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI Satria, Hendy
Jurnal Benefita Vol 2, No 2 (2017): Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis & Akuntansi
Publisher : LLDIKTI Wilayah X

This study aims to determine the calculation of the cost of production by using Activity Based Costing in PD ADI ANUGRAH Tanjungpinang on both the company's products they are jerky cuttlefish dry fish jerky (lome), which was originally PD ADI ANUGRAH Tanjungpinang calculating the cost of production by using conventional methods. This research is descriptive quantitative research, data types and sources of data used are primary data and secondary data. Methods of data collection and data processing is done through observation, interviews with company leaders and employees as well as the study of literature in PD ADI ANUGRAH Tanjungpinang to obtain data. Activity Based Costing is a method used to obtain penhitungan cost of production is more accurate. Than generally based on the observation that PD ADI researchers reviewed Tanjungpinang ANUGRAH can use Activity Based Costing method for calculating the cost of production of their products in order to get an accurate cost of production.

ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK DAERAH SEBELUM DAN SESUDAH PENERAPAN SISTEM TAPPING BOX DALAM UPAYA MENGOPTIMALKAN PENDAPATAN ASLI DAERAH (PAD) KOTA TANJUNGPINANG fauzi; hendy satria; muhammad isa alamsyahbana; novi chandra saputra
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 1: Januari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.931 KB)

Abstract: The purpose of this study was to analyze the effectiveness and contribution of local tax revenues before and after the application of the tapping box system in an effort to optimize the local revenue (pad) of the city of Tanjung Pinang. This type of research is descriptive qualitative, the type of data used in this study is secondary data. The data collection technique is done by using interviews, documentation, observation and literature study. The data analysis technique uses effectiveness analysis and contribution analysis. From the results of this study, it can be concluded that the level of effectiveness of hotel tax receipts, restaurant taxes, and entertainment invites before the application of the tapping box system in 2016-2017 shows very effective criteria and after the application of the tapping box system in 2018-2019 shows very effective criteria. for hotel tax in 2016 it was 101.27%, in 2017 it was 108.26%, in 2018 it was 103.22%, and in 2019 it was 100.00%. for restaurant tax in 2016 it was 119.40%, in 2017 it was 111.43%, in 2018 it was 105.46%, and in 2019 it was 112.26%. for entertainment tax in 2016 it was 118.53%, in 2017 it was 108.70%, in 2018 it was 104.11%, and in 2019 it was 100.27%.

Corporate Governance , Characteristics on Dividend Policy: Evidence From Indonesia Hendy Satria; Muhammad Isa Alamsyahbana; Rachmad Chartady; Fauzi Fauzi; Novi Chandra Saputra
Ilomata International Journal of Tax and Accounting Vol. 2 No. 4 (2021): October 2021
Publisher : Yayasan Ilomata

This research aims to explore the instability of the dividend distribution policy of listed companies on the Indonesian stock exchange. Researchers use several main variables as indicators to measure their impact on dividend policy. The samples used are 75 manufacturing companies. Data analysis technology uses descriptive statistical analysis and E Views 6. 0 as data processing tools. The results of this study show that the audit committee has a negative and insignificant influence on dividend policy. At the same time, independent committees, public interest, company size and profitability have a positive and significant impact on dividend policy.

ACCOUNTING TREATMENT OF HISTORICAL ASSETS BASED ON INTERPRETIVIST PARADIGM Hendy Satria; Novi Chandra Saputra; Juhli Edi S; M Isa Alamsayahbana; Fauzi Fauzi
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

This study aims to determine the accounting application for the Department of Revenue and Financial Management and Regional Assets of the Tanjungpinang City Government in the recognition, assessment, presentation and disclosure of the Grand Mosque of Sultan Riau Penyengat in financial statements. This research is expected to provide clearer information regarding historical aset accounting standards. This study uses a qualitative case study approach. Data were collected through primary data. through respondent interviews and secondary data from supporting documents. The results of this study indicate that the recognition of historical asets in this mosque has no "value" because it is not easy to determine the age or value of these historic asets. The practice of accounting for historic asets at the Grand Mosque of Sultan Riau Penyengat has met the standards set by the government, because there is an assessment and presentation of historical asets has been carried out in the notes to the financial statements.

FINANCIAL STATEMENT INTEGRITY : CORPORATE GOVERNANCE AND QUALITY AUDIT EVIDENCE FROM FOOD AND BEVERAGE COMPANIES IN INDONESIA Charly Marlinda; Hendy Satria; Ranti Utami; Sri Kurnia; Masyitah As Sahara
PENANOMICS: International Journal of Economics Vol. 1 No. 1 (2022): April
Publisher : Yayasan Pusat Cendekiawan Intelektual Nusantara

The purpose of this study was to examine the effect of corporate governance and audit quality, corporate governance as proxied by institutional ownership, managerial ownership, audit committees, independent commissioners on the integrity of financial statements in manufacturing companies in the food and beverage industry sub-sector. This study uses a quantitative approach whose research object is taken from a sample of manufacturing companies in the food and beverage industry sub-sector as many as 6 companies during the 4-year observation period in order to obtain 24 observation samples. The analytical method used is multiple linear regression analysis with a significant level of 5%. Based on the results of the study, the multiple linear regression analysis equations are: Financial Statement Integrity = 0.239 – 0.070 Institutional Ownership + 5.371 Managerial Ownership – 0.976 Audit Committee + 4.740 Independent Commissioner – 0.379 audit quality + e. The conclusion of the analysis is partial managerial ownership and independent commissioner affect the integrity of financial statements while institutional ownership, audit committee, and audit quality have no effect on the integrity of financial statements, simultaneously institutional ownership, managerial ownership, audit committee, independent commissioners and audit quality have an effect on the integrity of financial statements. managerial ownership and independent commissioners strengthen their relationship with financial statement integrity and institutional ownership, audit committees, and audit quality weaken their relationship with financial statement integrity. The proxy of corporate governance and audit quality on the coefficient of determination shows the percentage of influence of 83.6%, while the rest is influenced by other variables of 16.4%.

PENDIDIKAN AKUNTANSI : PENGGUNAAN INTERNET DALAM PENYELESAIAN TUGAS MAHASISWA Aulia Dewi Gizta; Hendy Satria
Jurnal Akuntansi Kompetif Vol 5 No 3 (2022)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v5i3.718

Penelitian ini bertujuan untuk melihat perilaku mahasiswa akuntansi STIE Development terkait penggunaan internet dalam menyelesaikan tugas. Penelitian ini mengambil 69 informan penelitian mahasiswa akuntansi yang diwawancarai menggunakan aplikasi zoom meeting dan google form. Dasar penelitian pembentukan ini diawali dengan status di media sosial WhatsApp dan instagram story mahasiswa akuntansi yang membuat tugas dan status terkait internet. Teknik pengumpulan data wawancara dan dokumentasi dilakukan dengan observasi. Teknik analisis data yang digunakan dalam penelitian ini adalah reduksi data, dan penarikan kesimpulan tentang penyajian data. Hasil penelitian ini diperoleh dampak positif dan negatif dari penggunaan internet dalam menyelesaikan tugas-tugas mahasiswa akuntansi yaitu presentasi, tugas scan, copy paste, dan lain-lain.

Konservatisme Akuntansi: Financial Distress dan Debt to Equity Ratio Ardy Sulistyo Putra; Hendy Satria
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 6 No 1 (2022): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

This purpose of this study was to analyze the effect of Financial Distress and Debt To Equity Ratio on the principle of accounting conservatism in transportation sector companies listed on the Indonesia Stock Exchange. This research method uses quantitative methods with cross section and time series data, data obtained from the IDX for three years from 2018-2020. Data processing was tested statistically through classical assumptions, multiple regression analysis and hypothesis testing with t test, F test and determination test. The results of this study indicate that financial distress partially does not affect the principle of accounting conservatism. Meanwhile, the debt to equity ratio partially has a negative and significant effect on the principle of accounting conservatism. Simultaneously prove that financial distress and debt to equity ratio have an influence on the principle of accounting conservatism

Peran Kompetensi Dalam Meningkatkan Kinerja Karyawan Melalui Motivasi Erick Ivan Gian; Hendy Satria; Florentina Blandina Parapaga; Luh Sri Kasih; I Putu Ajie Windu Kertayoga; Sugiyanto Ikhsan
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 14 No. 2 (2023): Co-Value : Jurnal Ekonomi, Koperasi, & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/covalue.v14i2.3699

Penelitian ini bertujuan untuk menguji pengaruh: (1) kompetensi terhadap motivasi, (2) kompetensi terhadap kinerja karyawan, (3) motivasi terhadap kinerja karyawan. Desain penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif kausal. Dalam penelitian ini yang menjadi subjek penelitian adalah karyawan pada Hotel New Garuda dan objek penelitian adalah [kompetensi, kinerja karyawan dan motivasi. Populasi yang diambil dalam penelitian ini adalah seluruh karyawan Hotel New Garuda berjumblah sebanyak 28 orang. Data dikumpulkan dengan wawancara, pencatatan dokumen dan metode kuesioner, serta dianalisis dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa: (1) kompetensi berpengaruh signifikan terhadap motivasi, (2) kompetensi berpengaruh signifikan terhadap kinerja karyawan, (3) motivasi berpengaruh signifikan terhadap kinerja karyawan.

Co-Authors Afriyadi, Afriyadi Alfi Hendri Alodia Daliman, Elvia Anggit V. Putri Ardy Sulistyo Putra As Sahara, Masyitah Aulia Dewi Gizta Bambang Sambodo Chandra, Rezario Febrianta Charly Marlinda Chartady, Rachmad Dewi, Lyidya Safrina Diana Try Cahyani Nala Dini Sulastri Elvina Elvina Erick Ivan Gian Fardo Ramatulloh Fatahuddin, Fatahuddin FAUZI fauzi Fauzi Fauzi Firman Sah Hadi Kusuma Hasan Albana Hasnarika, Hasnarika Haziq Adlan Hendri, Alfi I Putu Ajie Windu Kertayoga Indriaty, Novica Irani Dewi Jacky Jacky Juhli Edi S Kevin Kevin Klaudia Klaudia Kurnia, Sri Luh Sri Kasih M. Isa Alamsyahbana M. Isa Alamsyahbana Marina Lidya Marina Lidya Marlinda, Charly Maryati Maryati Masyitah As Sahara Masyitah As Sahara Monalisa, Dewi Muhammad Fachri Riauan Muhammad Isa Alamsyahbana Mulia Pardede, Ranat Muqtafin, Muqtafin Mustari Ramadoni Nasution, Finalesvita Br Novi Chandra Saputra Novrina, Putri Dwi Nurililah, Zulfadhia Nurul Fazira, Ajeng Okvita Adhayani Parapaga, Florentina Blandina Pardede, Ranat Mulia Pramesty, Serly Putri Dwi Putri Dwi Novrina Raja Della Putri Shinta Raja Hardiansyah Ranat Mulia Pardede Ranti Utami Rezario Febrianta Riska Erviolita Roynaldy Setiady D.S Sahara, ⁠Masyitah As Sambodo, Bambang Senddy Febrianto Septia Anggraini, Eka Setiawan, Eric Sitepu, Andres Putranta Sofiyah Wardanyi Sri Kurnia Sugiyanto Ikhsan Suranta, Juhli Edi Syahputra, Daniel Ramando Taher, Indra Bastian Tommy Munaf Tri Julita Putri Tuzzohra, Fatimah Vanisa Meifari Yanto, Meidi Yeni Fitriani Zydyan Zahara Marsya

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