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All Journal Jurnal Kajian Akuntansi JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Manajemen Bisnis Krisnadwipayana Jurnal Aplikasi Akuntansi FINANCIAL : JURNAL AKUNTANSI Amalee: Indonesian Journal of Community Research & Engagement EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Aufa (JPMA) Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Pengabdian Mandiri Joong-Ki Sasambo: Jurnal Abdimas (Journal of Community Service) KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Hasibuan, Ahmad Basid
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PENGARUH PEMAHAMAN MAHASISWA AKUNTANSI DAN INTEGRASI IFRS KE DALAM PERKULIAHAN TERHADAP KOMPETENSI IFRS Ahmad Basid Hasibuan; Widyah Nirmala Vanyaseshi
Jurnal Manajemen Bisnis Krisnadwipayana Vol 6, No 3 (2018): JURNAL MANAJEMEN BISNIS KRISNADWIPAYANA
Publisher : Program Studi Magister Manajemen Universitas Krisnadwipayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35137/jmbk.v6i3.234

Abstract

This study aims to analyze and provide empirical evidence regarding the influence of evaluation of accounting student’s understanding of IFRS in facing global market in accounting field related to IFRS competence, dan IFRS integration on college. The population in this study are accounting students of Darma Persada University, questionnaires are distributed as many as 143 and questionnaires that can be used as much as 133. Data analysis techniques with multiple linear regression method. The result indicate that the evaluation of the student’s understanding on IFRS and The IFRS integration on college has a positive and significant influence on the IFRS competence
Faktor-Faktor yang Mempengaruhi Persistensi Laba (Studi Kasus Pada Perusahaan Perbankan dan Jasa Keuangan yang Terdaftar di Bursa Efek Indonesia) Ahmad Basid Hasibuan; Riana Syintia Rahesti
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 3 No 2 (2021): November 2021
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v3i2.1072

Abstract

This study aims to examine the factors that influence earnings persistence on banking and financial service companies listed on the Indonesia Stock Exchange (IDX) period 2014-2018. This research uses quantitative methods with purposive sampling. There are 33 sample companies with a total of 165 observations. Data analysis in this study uses the classic assumption test and hypothesis testing using multiple linear regression methods. The results showed that temporary differences had a positive and significant effect on earnings persistence. Permanent differences have a negative and significant effect on earnings persistence. Operating cash flow has a positive and significant effect on earnings persistence. While the independent variable is able to explain the dependent variable 54.7%, while the rest is explained by other variables outside this research variable
Pelatihan Penerapan PP No 23 Tahun 2018 dan Aspek Perpajakannya di Lingkungan SMKN 44 Jakarta Pusat Agustina Indriani; Ahmad Basid Hasibuan; Jombrik TPR; Sri Ari Wahyuningsih
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2021): November 2021
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.121 KB) | DOI: 10.54259/pakmas.v1i2.39

Abstract

The purpose of implementing the service is to provide a broader understanding to the community, especially to students in the SMKN 44 Central Jakarta environment. With this activity, students/trainees have skills that can be used if they want to work after graduating from SMKN. This training on taxation is indeed very important and needed at this time by teachers and students at SMKN 44 Central Jakarta where the material provided is up to date taxation in accordance with current government regulations including incentives provided by the government in conditions the Covid-19 pandemic. The results of this training also obtained an illustration that socialization of taxation for MSMEs must continue to be carried out by related parties so that all levels of society can understand and understand their tax obligations. The implementation of this learning shows that the enthusiasm of students and teachers for the material presented is quite high and it is very much needed for students and teachers, it is proven that many participants ask questions about the material presented and taxation in general, but due to time constraints so not all of the participants' questions can be answered one by one. This can be interpreted that the participants listened carefully to all the material presented.
Pengaruh Persepsi, Gender dan Tipe Kepribadian Mahasiswa Terhadap Pemilihan Karir Mahasiswa Akuntansi sebagai Akuntan Publik (Studi Kasus pada Mahasiswa Akuntansi Universitas Darma Persada) Mohamad Ridwan Aditya; Ahmad Basid Hasibuan
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 19 No. 1 (2020)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1541.345 KB) | DOI: 10.22225/we.19.1.1579.43-57

Abstract

This research aims to analyze the influence of Perception, Gender and Accounting Student Personality Types toward Career Choice as a Public Accountant. This research was conducted by using surveys and questionnaires to students of accounting undergraduate programs who active and registered in the Accounting Department of the Economics Faculty, Darma Persada University in the study period 2018/2019 with a range of classes from 2014 to 2016. The sampling method in this study used a purposive sampling method. Total questionnaires disseminated were about 215 questionnaires with the number of questionnaires that can be used only as many as 200 questionnaires. This study utilizes primary data and secondary data to supporting research. The data analysis used is Multiple Linear Analysis with tested using SPSS 25 version. The results of the study based on multiple linear regression tests until the hypothesis test showed that the student perception, gender and personality variables had a positive and significant influence on career choice as public accounting by accounting students of Darma Persada University. Penelitian ini bertujuan untuk menganalisis pengaruh Persepsi, Gender dan Tipe Kepribadian Mahasiswa Akuntansi terhadap Pemilihan Karir sebagai Akuntan Publik. Penelitian ini dilakukan dengan menggunakan survei dan penyebaran kuesioner kepada mahasiswa program sarjana akuntansi yang aktif dan terdaftar di Jurusan Akuntansi Fakultas Ekonomi Universitas Darma Persada pada periode 2018/2019 dengan rentang angkatan 2014 sampai dengan 2016. Metode pengambilan sampel pada penelitian ini menggunakan metode purposive sampling. Total kuesioner yang tersebar sebanyak 215 kuesioner dengan jumlah kuesioner yang dapat digunakan hanya sebanyak 200 kuesioner. Penelitian ini memanfaatkan data primer dan data sekunder dalam mendukung penelitian. Analisis data yang digunakan dalam penelitian ini adalah Analisis Linear Berganda yang diuji dengan menggunakan software SPSS versi 25. Hasil penelitian berdasarkan uji regresi linear berganda hingga uji hipotesis menunjukkan bahwa variabel persepsi mahasiswa, gender dan tipe kepribadian memiliki pengaruh yang positif dan signifikan terhadap variabel pemilihan karir sebagai akuntan publik mahasiswa akuntansi UNSADA.
PENGENALAN KEPADA CALON LULUSAN AKUNTANSI TERHADAP PROSPEK KERJA DIMASA DEPAN Radina Modjaningrat; Atik Isniawati; Sri Ari Wahyuningsih; Agustina Indriani; Ahmad Basid Hasibuan; jombrik; Saminem
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 9: Februari 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i9.1254

Abstract

Abstract The purpose of this community service activity is to introduce prospective accounting graduates about the future job prospects of accountants and provide an understanding of the importance of the role of an accountant in business and government institutions. Therefore, this community service activity is expected to encourage prospective accounting graduates to improve their competencies. according to the needs of the world of work. The method used in this community service activity is lecturing with a sample audience of students of SMKN 44 Cempaka Baru Village, Kemayoran District with 212 class 12 student participants and divided into 12 classes. In this lecturing approach, the activity begins by conducting a pre-test to participants, namely SMKN 44 students to find out the extent of the participants' knowledge regarding the material to be delivered, followed by giving material using the lecturing method. Finally, a post-test was conducted to determine the extent to which the participants understood the material that had been presented. Comparison of the results of the pre-test and post-test showed an increase in the understanding of prospective accounting graduate students regarding accountants' future job prospects. Before lecturing, only 29.3% of students understood about accounting job prospects, while 70.7% did not understand. However, after lecturing students who understand accounting job prospects increased significantly, namely 98.3%, while those who did not understand only 1.7%. The contribution of this community service activity is felt by prospective accounting graduates by providing motivation to deepen accounting knowledge in order to improve their abilities and competencies in the world of
PENGARUH KOMITMEN ORGANISASI, KOMPETENSI SUMBER DAYA MANUSIA DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH Fitri Mariana Tampubolon; Ahmad Basid Hasibuan
Oikos : Jurnal Ekonomi dan Pendidikan Ekonomi Vol 3 No 1 (2019)
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.054 KB) | DOI: 10.23969/oikos.v3i1.1415

Abstract

This study aims to evaluate the existence of the influence of organizational commitment, the competence of human resources and the utilization of information technology to the quality of the financial report of local government in DKI Jakarta Province. This research is a research quantitative with primary data sources in the from of questionnaires. A data sampling method is to spread the 95 questionnaires and the questionnaire used is 84. Data analysis performed multiple linear regression model with software SPSS version 25.00. The results of this research are based on multiple linear regression test and t test has shown that the commitment of the organization have positive but not significant effect to the quality Financial Report of Local Government of DKI Jakarta. competence of human resources have a positive and significant effect to the to the quality financial Report of Local Government of DKI Jakarta. while the utilization of information technology have a negative and insignificant effect to the to the quality financial Report of Local Government of DKI Jakarta.
PENGARUH MERGER DAN AKUISISI TERHADAP HARGA SAHAM PERUSAHAAN PENGAKUISISI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2012-2016 Ahmad Basid Hasibuan; Faisal Saputra
Oikos : Jurnal Ekonomi dan Pendidikan Ekonomi Vol 3 No 2 (2019)
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (729.529 KB) | DOI: 10.23969/oikos.v3i2.2158

Abstract

Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris mengenai pengaruh merger dan akuisisi terhadap harga saham perusahaan pengakuisisi yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2016, dengan variabel penelitan berupa pengumuman merger dan akuisisi serta return tak normal (abnormal return). Dalam penelitian ini penulis melakukan pengujian dengan menggunakan metode event study yang menghasilkan informasi bahwa ditemukan 6 hari terjadinya return tak normal (abnormal return) yang signifikan, karena nilai return tak normal standarisasi (standardized abnormal return) atau t-hitung pada 6 hari tersebut lebih atau kurang dari nilai t-tabel. Selain itu, dilakukan juga uji beda menggunakan metode wilcoxon signed rank test yang menghasilkan informasi bahwa tidak terdapat perbedaan rata-rata return tak normal (abnormal return) yang signifikan pada harga saham perusahaan pengakuisisi antara periode sebelum dan sesudah pengumuman merger dan akuisisi, karena nilai signifikansi atau asymp.sig yang diperoleh sebesar 0,421 > 0,05 (α: 5%; df: n-1). Simpulan dari hasil tersebut adalah bahwa pengumuman merger dan akuisisi tidak menghasilkan return tak normal (abnormal return) yang signifikan pada harga saham perusahaan pengakuisisi yang melakukan merger dan akuisisi. Hal ini karena return tak normal (abnormal return) sebelum dan sesudah pengumuman merger dan akuisisi tidak berbeda atau sama secara statistik, meskipun disekitar pengumuman merger dan akuisisi tersebut terdapat return tak normal (abnormal return) yang signifikan secara statistik pada 5 hari sebelum dan 1 hari sesudah hari pengumuman merger dan akuisisi.
SOSIALISASI DAN PELATIHAN TATACARA PERHITUNGAN, PEMBAYARAN, PELAPORAN SPT WAJIB PAJAK ORANG PRIBADI DENGAN MENGGUNAKAN E-FORM 1770 TAHUNAN 2021 SECARA ONLINE BAGI UMKM KEDAI KOPI Agustina Indriani; Radina Modjaningrat; Atik Isniawati; Sri Ari Wahyuningsih; Ahmad Basid; Jombrik TPR
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 6: Juni 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (979.922 KB)

Abstract

Tujuan dari Kegiatan Pengabdian kepada masyarakat (Pkm) mengenai pelatihan pengisian SPT Wajib Pajak Orang Pribadi ini untuk melakukan sosialisasi dan memberikan Pelatihan kepada Pelaku Usaha Mikro, Kecil dan Menengah (UMKM) pada umum nya dan khusus nya untuk para pengusaha kedai kopi. Salah satu masalah yang dihadapi oleh para pelaku UMKM yang sebagian besar telah memiliki NPWP, tetapi mereka tidak melaporkan pajak atas penghasilan yang diperoleh dari kegiatan usaha sebagai wajib pajak, hal ini disebabkan oleh karena minimnya pengetahuan pelaku UMKM tentang masalah perpajakan baik tentang peraturan, sanksi-sanksi yang diterapkan maupun tata cara perhitungan pajak tersebut terutama perhitungan dan cara pengisian SPT pajak penghasilan. Kegiatan Pelatihan tentang pengisian dan pelaporan SPT tahunan tahun 2022 atas penghasilan yang di peroleh di tahun 2021 oleh wajib pajak orang pribadi melalui laman DJP online pelaku UMKM d dilakukan secara online dengan media Gmeet melalui pendekatan ceramah, tutorial, diskusi dan praktik pengisian SPT secara online.
FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI WHISTLEBLOWING : STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DKI JAKARTA Winda Dwi Agustiani; Ahmad Basid Hasibuan
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 6 No. 2 (2020): November 2020
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v6i2.3305

Abstract

This study aims to ascertain the determinants of whistleblowing intention. The respondents in this study are 96 auditors who worked at KAP DKI Jakarta. The method used in this research is quantitative method, while the primary data are collected from questionnaires. Data processing is conducted by performing the data quality testing, the classical assumption testing and the hypothesis testing. The results show a positive correlation between professional commitment and whistleblowing intentions, a possitive yet insignificant correlation between organizational commitment and whistleblowing intention and a negative and insignificant correlation between locus of control and whistleblowing intention.
MENYIKAPI SURAT CINTA (SP2DK) DARI PAJAK Agustina Indriani; Atik Isniawati; Radina Modjaningrat; Ahmad Basid; Jombrik TPR; Sri Ari Wahyuningsih; Debi Citra Dewi
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 2: Februari 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan dari Kegiatan Pengabdian kepada masyarakat (Pkm) bagaimana menyikapi surat cinta (Surat Permintaan Penjelasan atas data dan/atau Keterangan) yang di singkat SP2DK dari Pajak. Kegiatan ini merupakan kolaborasi dari 2 kampus yaitu Universitas Darma Persada dan Universitas Pamulang yang di bantu oleh mahasiswa akuntansi unsada yang tergabung di dalam Tax Center unsada. Kegiatan ini sebelumnya di publish di media social baik di Instagram tax center unsada maupun Instagram webinar gratis dimana jumlah peserta mancapai 300 lebih. Kegiatan tentang menyikapi surat cinta ( SP2DK) dilakukan secara online dengan media zoom dengan pendekatan ceramah, dan diskusi berbagai kasus yang di temui baik wajib pajak dilapangan maupun konsultan yang mendampingi para kliennya yang menerima SP2DK dari pajak.
Co-Authors Agustina Indriani Andrey Hasiholan Pulungan Asriningrum, Amalia Atik Isniawati Citra Sukmadilaga Debi Citra Dewi Endang Tri Pujiastuti Faisal Saputra Fitri Mariana Tampubolon Heningtyas, Oryza Sativa Indiriani Agustina Indriani, Agustina Isnianawati, Atik jombrik Jombrik TPR Jombrik TPR Julialevi, Karina Odia Karina Odia Julialevi Mardjaningrat, Radina Meiliyah Ariani, Meiliyah Moh. Wahyudin Zarkasyi Mohamad Ridwan Aditya Nanik Rahayu Nanik Rahayu Oryza Sativa Heningtyas Oryza Sativa heningtyas Pujiastuti, Endang Tri Putri Gina Sari Rahedi Sugeng Riana Syintia Rahesti Rio Saputra Rishi Septa Saputra Rizki Ramadhan saminem saminem Saputra, Rishi Sari, Putri Gina Sri Ari Wahyuningsih Srihadi Winarningsih TPR, Jombrik Wahyuningsih, Sri Ari Widyah Nirmala Vanyaseshi Winarningsih, Srihadi Winda Dwi Agustiani Windiarti, Faris Zarkasyi , Moh. Wahyudin