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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis Indonesian Journal of Economics and Bussiness Al-Ahkam MIX : Jurnal Ilmiah Manajemen Jurnal Tekun AKRUAL: Jurnal Akuntansi Jurnal Riset Pendidikan Ekonomi Kompartemen : Jurnal Ilmiah Akuntansi JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Pendidikan Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) (JRAMB) Jurnal Riset Akuntansi Mercu Buana E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jemasi Jurnal Ekonomi Manajemen dan Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Value: Jurnal Manajemen dan Akuntansi Jurnal Abdi Masyarakat (JAM) Jurnal Akuntansi dan Manajemen Jurnal Akuntansi Jurnal Bina Akuntansi BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat JMK Jurnal Manajemen dan Kewirausahaan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Social Science Journal of Islamic Economics and Social Science (JIESS) Journal of Financial and Behavioural Accounting EKONOMIKA45 Apssai Accounting Review (ApAR) Journal of Innovation Research and Knowledge Innovation Business Management and Accounting Journal Jurnal Magister Akuntansi Trisakti International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Multidisiplin Indonesia International Journal of Economics and Management Sciences Jurnal Pena-Mas Akuntansi Social & Economic Bulletin Jurnal Greenation Ilmu Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Harnovinsah Harnovinsah
Universitas Pancasila
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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DAMPAK TAX ACCOUNTING CHOICES TERHADAP TAX AGGRESSIVE Harnovinsah, Harnovinsah; Mubarakah, Septyana
Jurnal Akuntansi Vol 20, No 2 (2016): May 2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.375 KB) | DOI: 10.24912/ja.v20i2.58

Abstract

Penelitian ini bertujuan untuk menganalisis tax accounting choices, defferen tax expense dan firm size sebagai indikator tax aggressiveness. Sampel yang digunakan penelitian ini sebanyak 50 perusahaan manufaktur yang terdaftar di Bursa Efek Indionesia (BEI) selama periode 2010-2014. Sampel diambil dengan cara purposive random sampling dengan menggunakan criteria tertentu. Tax accounting choices diukur dengan pemilihan metode garis lurus dan metode FIFO dengan variabel dummy, sedangkan untuk deffered tax expense diukur dengan membandingkan deffred tax expense dengan total asset.Firm size diukur dengan melakukan logaritma natural total asset. Hasil penelitian ini menemukan bahwa metode garis lurus berpengaruh signifikan negative terhadap tax aggressiveness sedangkan metode FIFO tidak berpengaruh terhadap tax aggressiveness. Deffered tax expense berpengaruh signifikan negative terhadap tax aggressiveness dan firm size berpengaruh signifikan negative terhadap tax aggressiveness. Sehingga dapat dikatakan bahwa metode garis lurus dan deffered tax expense dapat dijadikan sebagai indikator tax aggressivenessTax Accounting choices in this study chose the straight-line method and the FIFO method,which is the management actions in determining the policies that are applied to compile financial statements and used as an indicator of tax aggresivitas. In addition the study also used the deffered tax expense and firm size as another independent variable to measure the tax aggresivitas action of the tax aggressiveness. This study aims to analyze the tax accounting choices, defferen tax expense and tax firm size as an indicator of tax aggressiveness. The samples used in this study as many as 50 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2010-2014. The sample were with how purposive random sampling by using certain criteria. Tax accounting choices is measured by the selection of the method of straight line method and the FIFO method with dummy variables, whereas for deffered tax expense is measured by comparing the deffred tax expense by total assets. Firm size is measured by taking the natural logarithm of total assets. The results of this study found that the straightline method significant negative effect against the tax aggressiveness. while the FIFO method has no affect against tax aggressiveness. Deffered tax expense significant negative effect on tax aggressiveness and firm size are significant negative effect against tax aggressiveness. So it can be said that the method of straight-line and deffered tax expense can be used as an indicators of tax aggressiveness.
THE MEDIATION INFLUENCE OF VALUE RELEVANCE OF ACCOUNTING INFORMATION, INVESTMENT DECISION AND DIVIDEND POLICY ON THE RELATIONSHIP BETWEEN PROFITABILITY AND THE COMPANY’S VALUE Harnovinsah, Harnovinsah; Alamsyah, Sustari
Jurnal Akuntansi Vol 21, No 2 (2017): May 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.444 KB) | DOI: 10.24912/ja.v21i2.193

Abstract

This study aimed to analyze the influence of profitability on the company's value, and determine whether this influence intervenes the value relevance of accounting information, investment opportunities and dividend policy, assuming that investors act rationally so that the fundamental aspects of the financial statements become major factor in the shares investment decision. The contribution of this research is to provide input to the management about the importance of maintaining and improving performance in order to give satisfaction to investors and provide expectations for the return on investment which can ultimately increase the company’s value. This study design is causality with the unit of analysis is the samples taken by purposive sampling technique on a population of listed companies on the IDX Kompas 100 index from 2011 - 2014. The analysis technique used is Path Analysis. The results from this study are: 1. Profitability has significant and positive influence on the company’s value; 2. Profitability has no significant and positive influence on the value relevance of accounting information; 3. Profitability has negative and significant influence on investment opportunities; 4. Profitability has significant and positive influence on the dividend policy; 5. The value relevance of accounting information has significant and negative influence on the company’s value; 6. The investment opportunities have no significant and positive influence on company’s value; 7. Dividend policy has no significant and positive influence on company’s value; 8. The value relevance of accounting information, investment opportunities and dividend policy have not been able to mediate the influence of profitability on company’s value.
The Contribution of Islamic Bank in Poverty Alleviation Nugroho, Lucky; Mastur, Akhmad Amien; Harnovinsah, Harnovinsah; Aryanti, Widya
Al-Ahkam Volume 30, Nomor 1, April 2020
Publisher : Faculty of Shariah and Law, State Islamic University (UIN) Walisongo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.976 KB) | DOI: 10.21580/ahkam.2020.30.1.5387

Abstract

The existence of Islamic banks as one part of Islamic financial institutions should contribute to improving the economy, one of which is to reduce poverty. Therefore, the purpose of this study is to investigate the effect of financing variables, asset variables, and Islamic bank office variables on poverty levels. The sample used to be Islamic Commercial Banks (BUS) in the 2013-2017 period, with a total of 110 samples. The methodology used is quantitative with multiple regression statistical analysis and statistical data processing using SPSS software version 20. The results of the study note that financing has a negative and significant effect, namely, the higher the financing of Islamic banks, it will reduce poverty. However, the total assets and the number of networks that have a positive and significant effect, namely the increase in total assets and branch networks, it will affect the increasing amount of poverty. That is because the assets of Islamic banks are supported by the majority savings and the not optimal yet of distribution of financing from Islamic banks to the community. Also, the existence of the Islamic branch office tends to be found in provincial capitals and big cities, so that the communities in rural and remote areas are still not reached by Islamic banks.
Analisis Pendapatan Asli Daerah, Dana Alokasi Umum dan Dana Alokasi Khusus Terhadap Pengalokasian Belanja Modal (Studi Empiris pada Pada Pemerintahan Kabupaten/Kota di Provinsi Banten Tahun 2013 -2018) Raharjo, Wilujeng Teguh; Harnovinsah, Harnovinsah
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 17 No 1 (2021): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v17i1.260

Abstract

This study examines the effect of income original Region, general allocation fund, special allocation fund on allocating capital expenditure on the districts and cities government in Banten Province. This study's populations are four districts and four cities in Banten Province that already have the reports realization region Budget and Expenditure (APBD) in the period 2013-2018, obtained from Directorate-General of Regional Fiscal Balance's official website. This study's analysis test is multiple regression. This study showed that income original region and general allocation fund positively and significantly affect capital expenditure allocation. In contrast, special allocation funds offer a negative and not significant impact on capital expenditure allocation.
The Contribution of Islamic Bank in Poverty Alleviation Nugroho, Lucky; Mastur, Akhmad Amien; Harnovinsah, Harnovinsah; Aryanti, Widya
Al-Ahkam Volume 30, Nomor 1, April 2020
Publisher : Faculty of Sharia and Law, Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.976 KB) | DOI: 10.21580/ahkam.2020.30.1.5387

Abstract

The existence of Islamic banks as one part of Islamic financial institutions should contribute to improving the economy, one of which is to reduce poverty. Therefore, the purpose of this study is to investigate the effect of financing variables, asset variables, and Islamic bank office variables on poverty levels. The sample used to be Islamic Commercial Banks (BUS) in the 2013-2017 period, with a total of 110 samples. The methodology used is quantitative with multiple regression statistical analysis and statistical data processing using SPSS software version 20. The results of the study note that financing has a negative and significant effect, namely, the higher the financing of Islamic banks, it will reduce poverty. However, the total assets and the number of networks that have a positive and significant effect, namely the increase in total assets and branch networks, it will affect the increasing amount of poverty. That is because the assets of Islamic banks are supported by the majority savings and the not optimal yet of distribution of financing from Islamic banks to the community. Also, the existence of the Islamic branch office tends to be found in provincial capitals and big cities, so that the communities in rural and remote areas are still not reached by Islamic banks.
PENGARUH KUALITAS KOMITE AUDIT, KUALITAS DEWAN KOMISARIS, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJEMEN TERHADAP PRAKTEK MANAJEMEN LABA DAN KINERJA KEUANGAN SERTA IMPLIKASINYA TERHADAP NILAI PERUSAHAAN (Survey Pada Perusahaan Listing di PT. Bursa Harnovinsah Harnovinsah
Indonesian Journal of Economics and Business Vol 1, No 1 (2011)
Publisher : Universitas Padjadjaran

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

Abstract

Financial report is an important factor for inventors to make investment decision in capital market. Publicly financial report which has relevant information will be reacted by market player. Many investors and other users of financial report do not pay attention to the process of publishing financial report, so it pushes the emergence of dysfunctional behaviours like earning management practices. The purpose of this research is to study and to find out empirically of research’s evidence about the influence of audit committee and board of commissioner’s quality, institution and management ownerships toward earnings management practice and financial performance and the implication toward firm value The population of this research is companies listed in Indonesian Stock Exchenge during the period 2007 – 2009 in amount of 105 companies. Based on the criteria, there are only 60 companies chosen as sample.  The Method of analysis of this research used path analysis, with the following hypotheses: (1) The Audit committee and the board of commissioner’s quality, institution and management ownership have influence on the earnings management practice. (2) The Audit committee and the board of commissioner’s quality, institution and management ownership, the earnings management practice have influence on corporate financial performance. (3) The earnings management practice and corporate financial performance have influence on  firm value The results of this study indicates (1)The audit committee quality negatively influence on earnings management practice, (2)  The board of commissioner’s quality negatively influence on earnings management practice  (3) The institutional ownership negatively influence on earnings management practice  (4) the managerial ownership negatively influence on earnings management practice but not significant, (5) simultaneously of  The audit committee  quality, The board of commissioner’s quality, institutional ownership and  managerial ownership,   and have  significant influence on earnings management practice, and (6) earnings management practice positively influence on corporate financial performance but not significant, (7) earnings management practice positively influence on  firm value, but not significant, (8) corporate financial performance positively influence on  firm value.
PELATIHAN EKONOMI KREATIF KEPADA KARANG TARUNA KELURAHAN MERUYA SELATAN Iwan Firdaus; Hesti Maheswari; Harnovinsah Harnovinsah
Jurnal Abdi Masyarakat (JAM) Vol 2, No 1 (2016): JAM (Jurnal Abdi Masyarakat) - September
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (284.176 KB) | DOI: 10.22441/jam.2016.v2.i1.005

Abstract

Pelaksanaan pelatihan pengelolaan sampah dengan cara membuat ketrampilan menghasilkan lampu dari limbah botol air mineral bekas dilaksanakan dengan mengundang Remaja Karang Taruna Kelurahan Meruya Selatan Jakarta Barat. Sebelum kegiatan pelatihan ini kami laksanakan, kami melakukan wawancara dan survey dahulu ke beberapa kelompok Remaja Karang Taruna di Kelurahan Meruya Selatan. Dengan demikian harapan pengabdian kepada masyarakat ini dapat ikut berpartisipasi memberdayakan peningkatan kesejahteraan keluarga melalui sosialisasi pengetahuan dan keterampilan membuat lampu dari limbah botol air mineral bekas untuk menambah penghasilan. Metode yang digunakan dalam pengabdian masyarakat adalah metode penyuluhan, tanya jawab, metode demonstrasi dan praktek. Hasil pelaksanaan pengabdian kepada masyarakat menunjukkan bahwa Remaja Karang Taruna peserta pelatihan dapat menambah ilmu pengetahuan dan keterampilan mengolah limbah rumah tangga dengan teknik pilah sampah melalui metode penyuluhan, tanya jawab, demonstrasi dan praktek membuat lampu oleh tim pengabdian, maka para peserta dapat mengenal dan memahami materi pelatihan. Selain itu ibu-ibu melalui metode latihan atau  mempraktekkan membuat asesoris lampu dari botol plastik bekas air mineral dari limbah rumah tangga dengan hasil 90% peserta berhasil dengan kriteria baik dan 10% peserta berhasil dengan kriteria cukup.
PELATIHAN KEWIRAUSAHAAN KETRAMPILAN DALAM MENGOLAH ULANG BOTOL PLASTIK MENJADI SOUVENIR YANG MEMPUNYAI NILAI JUAL PADA IBU-IBU PKK KELURAHAN KEBUN JERUK JAKARTA BARAT Harnovinsah Harnovinsah
Jurnal Abdi Masyarakat (JAM) Vol 2, No 2 (2017): JAM (Jurnal Abdi Masyarakat) - Maret
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.364 KB) | DOI: 10.22441/jam.2017.v2.i2.004

Abstract

Pelaksanaan pelatihan kewirausahaan keterampilan dalam pengelolaan ulang sampah dengan cara membuat  ketrampilan menghasilkan lampu hias dari botol plastik bekas kemasan air minum mineral dilaksanakan dengan mengundang ibu-ibu PKK RW1 Kelurahan Kebon Jeruk Jakarta Barat. Sebelum kegiatan pelatihan ini kami laksanakan, kami melakukan wawancara dan survey terlebih dahulu ke beberapa kelompok ibu-ibu PKK RW1 Kelurahan Kebon Jeruk. Harapan dari pengabdian kepada masyarakat ini adalah dapat ikut berpartisipasimemberdayakan peningkatan kesejahteraan masyarakat melalui sosialisasi pengetahuan dan keterampilan membuat lampu hias dari botol plastik bekas kemasan air minum mineral. Metode yang digunakan dalam pengabdianmasyarakat adalah; metode penyuluhan, tanya jawab, demonstrasi dan praktek. Hasil pelaksanaan pengabdian kepada masyarakat menunjukkan bahwa ibu-ibu PKK peserta pelatihan dapat menambah ilmu pengetahuan dan keterampilanmengolah limbah rumah tangga dengan teknik pilah sampah melalui metode penyuluhan, tanya jawab, demonstrasi dan praktek untuk selanjutnya dibuat menjadi lampu hias oleh tim pengabdian, maka para peserta dapat mengenal dan memahami materi pelatihan. Selama tahapan pelatihan atau mempraktekkan membuat lampu hias dari botol plastik bekas air mineral dari limbah rumah tangga pencapaian oleh peserta adalah peserta berhasil dengan kriteria baik mencapai 90% dan 10% peserta berhasil dengan kriteria cukup
The Contribution of Islamic Bank in Poverty Alleviation Lucky Nugroho; Akhmad Amien Mastur; Harnovinsah Harnovinsah; Widya Aryanti
Al-Ahkam Vol 30, No 1 (2020): April
Publisher : Faculty of Sharia and Law, Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.976 KB) | DOI: 10.21580/ahkam.2020.30.1.5387

Abstract

The existence of Islamic banks as one part of Islamic financial institutions should contribute to improving the economy, one of which is to reduce poverty. Therefore, the purpose of this study is to investigate the effect of financing variables, asset variables, and Islamic bank office variables on poverty levels. The sample used to be Islamic Commercial Banks (BUS) in the 2013-2017 period, with a total of 110 samples. The methodology used is quantitative with multiple regression statistical analysis and statistical data processing using SPSS software version 20. The results of the study note that financing has a negative and significant effect, namely, the higher the financing of Islamic banks, it will reduce poverty. However, the total assets and the number of networks that have a positive and significant effect, namely the increase in total assets and branch networks, it will affect the increasing amount of poverty. That is because the assets of Islamic banks are supported by the majority savings and the not optimal yet of distribution of financing from Islamic banks to the community. Also, the existence of the Islamic branch office tends to be found in provincial capitals and big cities, so that the communities in rural and remote areas are still not reached by Islamic banks.
ANALISIS PENGARUH ARUS KAS, LEVERAGE, TINGKAT PERTUMBUHAN, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN ( STUDI PADA INDUSTRI MANUFAKTUR YANG TERCATAT PADA BURSA EFEK INDONESIA PERIODE 2011-2013 ) Surya Budiman; Harnovinsah Harnovinsah
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 7, No 1 (2016)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v7i1.658

Abstract

ABSTRACT This study discusses the influence of free cash flow, leverage, growth rate, size of the company, and the profitability of the dividend policy. Data collection is collected in manufacturing companies listed on the Stock Exchange in 2011 - 2013 as many as 11 companies. The independent variables used is free cash flow, leverage, growth rate, size of company, and profitability. The dependent variable used is the dividend policy. The analytical method used is the normality test, multicollinearity, heteroscedasticity test, autokolerasi test, coefficient determination test, F test, t test, and linear regression analysis. The results showed that the F test that free cash flow, leverage,  growth rate,   size of company, and profitability simultaneously affect the dividend  policy. T test     results that the company's growth and profitability partially affect  the dividend policy  while free cash flow, leverage, and the size of the company partially no  effect on    dividend policy. Keywords : dividend policy, free cash flow, leverage, growth rate, size of company, and profitability.
Co-Authors Achmad Jaelani Agung Dinarjito, Agung Ahmad Kama Jama Ahmad Kamal Jama Akhmad Amien Mastur Alamsyah, Sustari Alica Saputra, Ryandana Alifia, Nadhifa Alkotdriyah, Putri Puspa Alyah Irvie Aranda Alben Susanto Amyulianthy, Rafrini Amyulianthy Ana Sopanah, Ana Apollo Daito Aris Setyanto Nugroho Arissetyanto Nugroho Arsid Atikah, Salma Ayu Priandari, Rida Bambang Santosa Bernad Sagala DARMANSYAH . Darmansyah Darmansyah Darminto, Dwi Prastowo Dede Nursaman Della Amelia Derriawan Derriawan, Derriawan Dihan Archika Djaddang, Syahril Dyah Setyaningrum Efriyanto, Efriyanto Endang Ruhiyat Erwandy Erwandy Erwandy, Erwandy Erwin Permana Erwin Permana Frenky Samuel Takalamingan Hanif Rani Iswari Hastuti Indra Sari Hesti Maheswari Iva Khoiril Mala Iwan Firdaus Jamaliah Said JMV Mulyadi JMV. Mulyadi Junita Dinna Winnanda Karsam Karsam Lenggogeni Lucky Nugroho Lusia Sri Arini Lysandra, Shanti Mastur, Akhmad Amien Medaniarty, Reni Mukhamad Zulianto Mulyono Mulyono Murni, Yetty Nawasiah, Nana Nelyumna, Nelyumna Noor Hazlina Ahmad, Noor Hazlina Novianti, Indana Jamila Nurcahyani Nurcahyani, Nurcahyani Nurmala Ahmar NURUL HIDAYAH Nuryani, Nanik Oktaviani , Silvi Malvina Oktrivina, Amelia Patty, Brigitte Liony Permana, Erwin Pitoyo, Bayu Seno Prinoti Prinoti Rafrini Amyulianthy Raharjo, Wilujeng Teguh Reskino, - Riza Bahtiar Sulistyan Rizki Wijaya Rossalia, Kusila Meyrin Ruhaini Muda Safinatunnayah, Zihan Ayu Safrudin Sailendra Saptaria, Lina Sari Nur Rahmi Sari, Lola Fitria Sela Sarmila Septyana Mubarakah Shalihah, Wardatus Silalahi, Vincentius Marliando Siti Hamidah Solihin Solihin Solly Aryza Subehan, Achmad Sujana, Aaliyah Putri Suratno Suratno Surya Budiman Sustari Alamsyah Swarmilah Hariani SYAM, M. ARDIANSYAH Tamaulina Br Sembiring Tri Widyastuti Tugiantro Tugiantoro Venny Venny Widya Aryanti Widya Aryanti, Widya Wijaya, Agustinus Miranda Winaya Purwanti Yananto Mihadi Putra Yayan Hadijah Zamri Ahmad