Herman Wijaya - Academia.edu (original) (raw)

Papers by Herman Wijaya

Research paper thumbnail of Perintisan Rumah Baca "Sera Cendekia" Sebagai Upaya Pengembangan Generasi Gemar Membaca DI Perumahan Puri Krakatau Hijau Cilegon

JUARA: Jurnal Wahana Abdimas Sejahtera, 2022

The main focus of this community service program is to provide socialization and pioneering of re... more The main focus of this community service program is to provide socialization and pioneering of reading houses to children so that their love of reading grows, and that their love of reading becomes a necessity for seeking knowledge. This service activity was carried out at the Puri Krakatau Hijau Housing, Kotasari Village, Grogol District, Cilegon City, Banten Province. The condition of housing that does not have reading house facilities plus the location of the regional library is quite far, located in Cilegon City. This causes children to be reluctant to read, in addition, with the current Covid-19 pandemic condition which requires children not to leave the house or the surrounding environment. The Reading House "Sera Cendikia" is here to answer the problems that occur in the Puri Krakatau Hijau housing. The target to be achieved through this service program is the fulfillment of children's rights to education and so that children become fond of reading. The method u...

Research paper thumbnail of Literasi Keuangan Dan Pelatihan Pembukuan Sak-Emkm DI Sentra Tas Desa Kadu Genep Serang Banten

Kumawula, Apr 3, 2022

The growth of MSMEs can increase job creation, reduce unemployment, and can help in terms of erad... more The growth of MSMEs can increase job creation, reduce unemployment, and can help in terms of eradicating community poverty. However, currently MSMEs are still constrained in terms of financial management and limited funds to produce bags en masse, even though the potential for growth is very large. These obstacles can be anticipated by the existence of a government program in the form of KUR or soft loans from banks or financial institutions as a form of government support in developing MSMEs, but the requirements that must be prepared when applying for loans are bankable, where MSMEs must provide financial reports. This process of preparing financial statements is not understood by MSME actors because they are less aware of the importance of doing bookkeeping to produce financial reports. Therefore, the team carried out activities to provide Financial Literacy and SAK-EMKM bookkeeping training to bag craftsmen in Kadu Genep Village, with the stages of providing Financial Literacy and understanding to MSME actors on the importance of doing bookkeeping and the second stage was providing training activities in bookkeeping up to the process of preparing financial statements. The results of this activity received a positive response from the perpetrators because MSME actors had never received training activities on financial management and bookkeeping.

Research paper thumbnail of The Pengaruh Desentralisasi Dan Ketidakpastian Tugas Terhadap Kinerja Manajerial Dengan Sistem Akuntansi Manajemen Sebagai Variabel Intervening

JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi, 2021

Penelitian ini bertujuan untuk menguji pengaruh variable Desentralisasi dan ketidakpastian tugas ... more Penelitian ini bertujuan untuk menguji pengaruh variable Desentralisasi dan ketidakpastian tugas terhadap kinerja manajerial melalui sistem akuntansi manajemen (SAM) Disamping itu penelitan ini juga menguji pengaruh masing - masing variabel kontekstual dengan SAM, pegnaruh SAM terhadap kinerja manajerial baik secara langsung, maupun dengan dimoderasi kedua variabel kontekstual.Responden dalam penelitian ini adalah manajer fungsional dari perusahaan percetakan skala besar di Banten. sampel yang digunakan berjumlah 100 manajerial fungsional. Alat analisis dengan menggunakan Structural Equational Modelling (SEM) melalui Partial Least Square (PLS) dan Sobel Test.Dalam penelitian ini, desentralisasi memiliki pengaruh positif signifikan terhdap kinerja manajerial, ketidakpastian tugas memiliki pengaruh positif signifikan terhadap kinerja manajerial, sistem akuntansi manajemen memiliki pengaruh positif signifikan terhadap kinerja manajerial. Hasil uji pengaruh tak langsung terbukti ketidak...

Research paper thumbnail of Pergantian Kantor Akuntan Publik: Analisis Berdasarkan Pergantian CEO Dan Opini Audit Modifikasi

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi

This study aims to determine the factors that can affect the turnover of Public Accounting Firms.... more This study aims to determine the factors that can affect the turnover of Public Accounting Firms. The factors used are CEO (Chief Executive Officer) changes and audit opinions. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. To obtain samples with the required criteria use the purposive sampling method. Hypothesis testing is done by logistic regression due to the dependent variable, which is the change of public accounting firm used is a dummy. The results of this test indicate that (1) the CEO (Chief Executive Officer) change has a significant effect on the change in the Public Accounting Firm (2) Audit opinion has no significant effect on the change in the Public Accounting Firm.

Research paper thumbnail of Pengaruh Perencanaan Pajak dan Intellectual Capital Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Teradaftar di Bursa Efek Indonesia Periode 2017-2020)

Jurnal Inovasi dan Kreativitas (JIKa), 2021

Problems: The government wants a maximum tax payment while the company is minimum. The company ca... more Problems: The government wants a maximum tax payment while the company is minimum. The company carries out tax planning to minimize the tax burden in order to increase profits by involving the intellectual capital owned by the company in order to increase the firm value. Purpose: To examine the effect of tax planning and intellectual capital on firm value. Methodology: This study uses quantitative methods with secondary data types. Results/Findings: Tax planning and intellectual capital have a positive effect on firm value. Tax planning and intellectual capital can explain the firm value as much as 37,8%.

Research paper thumbnail of Perintisan Rumah Baca "Sera Cendekia" Sebagai Upaya Pengembangan Generasi Gemar Membaca DI Perumahan Puri Krakatau Hijau Cilegon

JUARA: Jurnal Wahana Abdimas Sejahtera, 2022

The main focus of this community service program is to provide socialization and pioneering of re... more The main focus of this community service program is to provide socialization and pioneering of reading houses to children so that their love of reading grows, and that their love of reading becomes a necessity for seeking knowledge. This service activity was carried out at the Puri Krakatau Hijau Housing, Kotasari Village, Grogol District, Cilegon City, Banten Province. The condition of housing that does not have reading house facilities plus the location of the regional library is quite far, located in Cilegon City. This causes children to be reluctant to read, in addition, with the current Covid-19 pandemic condition which requires children not to leave the house or the surrounding environment. The Reading House "Sera Cendikia" is here to answer the problems that occur in the Puri Krakatau Hijau housing. The target to be achieved through this service program is the fulfillment of children's rights to education and so that children become fond of reading. The method u...

Research paper thumbnail of Literasi Keuangan Dan Pelatihan Pembukuan Sak-Emkm DI Sentra Tas Desa Kadu Genep Serang Banten

Kumawula, Apr 3, 2022

The growth of MSMEs can increase job creation, reduce unemployment, and can help in terms of erad... more The growth of MSMEs can increase job creation, reduce unemployment, and can help in terms of eradicating community poverty. However, currently MSMEs are still constrained in terms of financial management and limited funds to produce bags en masse, even though the potential for growth is very large. These obstacles can be anticipated by the existence of a government program in the form of KUR or soft loans from banks or financial institutions as a form of government support in developing MSMEs, but the requirements that must be prepared when applying for loans are bankable, where MSMEs must provide financial reports. This process of preparing financial statements is not understood by MSME actors because they are less aware of the importance of doing bookkeeping to produce financial reports. Therefore, the team carried out activities to provide Financial Literacy and SAK-EMKM bookkeeping training to bag craftsmen in Kadu Genep Village, with the stages of providing Financial Literacy and understanding to MSME actors on the importance of doing bookkeeping and the second stage was providing training activities in bookkeeping up to the process of preparing financial statements. The results of this activity received a positive response from the perpetrators because MSME actors had never received training activities on financial management and bookkeeping.

Research paper thumbnail of The Pengaruh Desentralisasi Dan Ketidakpastian Tugas Terhadap Kinerja Manajerial Dengan Sistem Akuntansi Manajemen Sebagai Variabel Intervening

JAK (Jurnal Akuntansi) : Kajian Ilmiah Akuntansi, 2021

Penelitian ini bertujuan untuk menguji pengaruh variable Desentralisasi dan ketidakpastian tugas ... more Penelitian ini bertujuan untuk menguji pengaruh variable Desentralisasi dan ketidakpastian tugas terhadap kinerja manajerial melalui sistem akuntansi manajemen (SAM) Disamping itu penelitan ini juga menguji pengaruh masing - masing variabel kontekstual dengan SAM, pegnaruh SAM terhadap kinerja manajerial baik secara langsung, maupun dengan dimoderasi kedua variabel kontekstual.Responden dalam penelitian ini adalah manajer fungsional dari perusahaan percetakan skala besar di Banten. sampel yang digunakan berjumlah 100 manajerial fungsional. Alat analisis dengan menggunakan Structural Equational Modelling (SEM) melalui Partial Least Square (PLS) dan Sobel Test.Dalam penelitian ini, desentralisasi memiliki pengaruh positif signifikan terhdap kinerja manajerial, ketidakpastian tugas memiliki pengaruh positif signifikan terhadap kinerja manajerial, sistem akuntansi manajemen memiliki pengaruh positif signifikan terhadap kinerja manajerial. Hasil uji pengaruh tak langsung terbukti ketidak...

Research paper thumbnail of Pergantian Kantor Akuntan Publik: Analisis Berdasarkan Pergantian CEO Dan Opini Audit Modifikasi

JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi

This study aims to determine the factors that can affect the turnover of Public Accounting Firms.... more This study aims to determine the factors that can affect the turnover of Public Accounting Firms. The factors used are CEO (Chief Executive Officer) changes and audit opinions. The population of this study is mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. To obtain samples with the required criteria use the purposive sampling method. Hypothesis testing is done by logistic regression due to the dependent variable, which is the change of public accounting firm used is a dummy. The results of this test indicate that (1) the CEO (Chief Executive Officer) change has a significant effect on the change in the Public Accounting Firm (2) Audit opinion has no significant effect on the change in the Public Accounting Firm.

Research paper thumbnail of Pengaruh Perencanaan Pajak dan Intellectual Capital Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Teradaftar di Bursa Efek Indonesia Periode 2017-2020)

Jurnal Inovasi dan Kreativitas (JIKa), 2021

Problems: The government wants a maximum tax payment while the company is minimum. The company ca... more Problems: The government wants a maximum tax payment while the company is minimum. The company carries out tax planning to minimize the tax burden in order to increase profits by involving the intellectual capital owned by the company in order to increase the firm value. Purpose: To examine the effect of tax planning and intellectual capital on firm value. Methodology: This study uses quantitative methods with secondary data types. Results/Findings: Tax planning and intellectual capital have a positive effect on firm value. Tax planning and intellectual capital can explain the firm value as much as 37,8%.