Huda Rahman - Academia.edu (original) (raw)
Papers by Huda Rahman
JMM (Jurnal Masyarakat Mandiri)
Abstrak: Kegiatan pelatihan ini merupakan sebuah bentuk pengabdian kepada masyarakat yang berfoku... more Abstrak: Kegiatan pelatihan ini merupakan sebuah bentuk pengabdian kepada masyarakat yang berfokus pada permasalahan mitra berupa kurangnya kemampuan dalam menyusun dan menyajikan laporan keuangan sesuai Standar Akuntansi Keuangan (SAK) yang tepat. Tujuan pelatihan ini adalah untuk meningkatkan pemahaman peserta dalam membuat laporan keuangan yang tepat agar mampu menjadi dasar pengambilan keputusan internal dan menjadi instrumen pengajuan kredit modal usaha. Metode yang digunakan adalah service learning yang memuat tiga tahapan berupa persiapan, pelaksanaan dan evaluasi dimana pada tahapan pelaksanaan menggunakan pendekatan Participatory Action Research (PAR). Tahap evaluasi yang dilakukan berupa penilaian tingkat pemahaman melalui hasil pre test dan post test. Mitra pelatihan adalah 32 orang pengusa muda di sektor UMKM dan start-up kreatif yang tergabung dalam himpunan pengusaha muda desa Jatireja-Cikarang. Setelah dilakukan serangkaian pelatihan, hasil yang diperoleh adalah penin...
Abstrak: Penelitian ini bertujuan untuk mengetahui dampak strategi diversifikasi dan leverage ter... more Abstrak: Penelitian ini bertujuan untuk mengetahui dampak strategi diversifikasi dan leverage terhadap kinerja keuangan klub-klub sepak bola di Liga Inggris. Strategi diversifikasi diukur menggunakan Indeks Herfindahl, leverage diproksikan dengan debt to asset ratio (DAR), sedangkan kinerja keuangan diproksikan menggunakan Return on Equity (ROE). Objek penelitian yang digunakan adalah 6 klub sepak bola yang diseleksi menggunakan metode random purposive sampling. Periode penelitian yang digunakan adalah tahun 2013 – 2017. Pengolahan data dilakukan menggunakan analisis regresi linear berganda dengan software SPSS versi 25. Hasil penelitian ini adalah strategi diversifikasi tidak berpengaruh terhadap kinerja keuangan, sedangkan leverage berpengaruh positif terhadap kinerja keuangan. Kata kunci: Klub Sepak Bola, Leverage, Kinerja Keuangan, Strategi Diversifikasi Abstract: This research aimed to determine the impact of diversification strategy and leverage on the finan...
JURNAL ONLINE INSAN AKUNTAN
Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing, profitabilitas, c... more Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing, profitabilitas, capital intensity, beban iklan, dan gender diversity terhadap agresivitas pajak. Populasi penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Sampel penelitian yang digunakan yaitu 98 perusahaan sektor manufaktur yang dipilih berdasarkan metode purposive sampling. Metode penelitian yang digunakan adalah metode kuantitatif, dengan analisis regresi data panel. Hasil penelitian yang didapatkan yaitu profitabilitas berpengaruh positif terhadap agresivitas pajak, capital intensity berpengaruh negatif terhadap agresivitas pajak, sedangkan transfer pricing, beban iklan, dan gender diversity tidak berpengaruh terhadap agresivitas pajak. Kata kunci: Agresivitas Pajak, Beban Iklan, Capital Intensity, Gender Diversity, Profitabilitas, Transfer Pricing
The objective of this study was to specify the effect of Economic Growth, Foreign Direct Investme... more The objective of this study was to specify the effect of Economic Growth, Foreign Direct Investment, and Educational Rate on IFRS implementation. Data obtained from the World Bank website. The object of the research is 1 4 7 countries were selected using the method of random purposive sampling. This study takes logistic regression analysis data processing with the assistance of SPSS version 25 software. The results consist are that Economic Growth has a positive effect on IFRS Implementation, while Foreign Direct Investment and Educational Rate had no effect on IFRS implementation.
Archives of Business Research, 2021
This research aims to analyze the effect of transfer pricing, profitability, capital intensity, a... more This research aims to analyze the effect of transfer pricing, profitability, capital intensity, and advertising expense on tax aggressiveness with gender diversity as a moderating variable. The population of this research is the manufacturing sector companies listed on the Indonesia Stock Exchange for 2017-2019. The research sample used is 98 companies in the manufacturing sector which were selected based on the purposive sampling method. The research method used is a quantitative method, with panel data regression analysis. The results of this research were that profitability had a positive effect on tax aggressiveness, the capital intensity had a negative effect on tax aggressiveness. In contrast, transfer pricing and advertising expenses did not affect tax aggressiveness. Gender diversity as a moderator was only able to moderate the effect of profitability on tax aggressiveness.
Jurnal Ekonomi : Journal of Economic, 2020
The purpose of this study is to determine the impact of leverage and financial distress on going ... more The purpose of this study is to determine the impact of leverage and financial distress on going concern audit opinions of mining sector companies listed on the Indonesia Stock Exchange (IDX) with the 2012-2017 research period. Leverage was proxied using debt to asset ratio (DAR), and financial distress was proxied using Altman Z-Score. The object of this research used were 17 mining sector companies selected based on the random purposive sampling method. This study used data processing logistic regression analysis using SPSS version 25. The results of this research was financial distress have negative effect on going concern modification opinions, while leverage had no effect on going concern audit opinion.                      Keywords: Financial Distress, Leverage, Going Concern Audit Opinion Â
Aptekmas : Jurnal Pengabdian Kepada Masyarakat
The development of computerized accounting technology made the addition of accounting software de... more The development of computerized accounting technology made the addition of accounting software developed. Everyone who is involved in the field of accounting is required to be able to operate computerized accounting. Accurate is one of the most frequently used apps by many companies in Indonesia, this can be seen from the number of job vacancies with criteria able to operate accurate. The purpose of this training was to improve the competence of computerized accounting, especially accurate. Not all vocational students recognize accurate as a practical and easy to operate application. Accurate is very important to be mastered by vocational students so they have value added to compete in the world of work. This training was part of community service. SMK Yapin was a school that is the target of training activities. The training provided includes: knowledge of features in the accurate software, initial database preparation in accurate software using advanced preparation, data entry pro...
This research aims to analyze the financial performance of English football Clubs. This research ... more This research aims to analyze the financial performance of English football Clubs. This
research examined six biggest football clubs in Premier League: Arsenal, Chelsea,
Liverpool, Manchester City, Manchester United, and Tottenham Hotspur. The financial
performance of football clubs are measured using financial ratios that can be applied to the
football industry. In addition to financial ratio analysis, this research also using Altman’s ZScore
Modification method to analyze the potential bankruptcy of the clubs. The results of
this research conclude that Arsenal is a football club with the best financial performance in
the Premier League, especially in liquidation ratio and the ability to manage the finances to
buy the football players. Liverpool is a club with the worst financial performance, in terms of
both financial ratios and Altman’s Z-Score. Before making a decision to invest in a football
club, investors need to evaluate the financial condition of the football clubs based on
financial ratio and the z-score of the clubs.
Keywords: altman’s z-score, financial performance, financial ratio, football club
JMM (Jurnal Masyarakat Mandiri)
Abstrak: Kegiatan pelatihan ini merupakan sebuah bentuk pengabdian kepada masyarakat yang berfoku... more Abstrak: Kegiatan pelatihan ini merupakan sebuah bentuk pengabdian kepada masyarakat yang berfokus pada permasalahan mitra berupa kurangnya kemampuan dalam menyusun dan menyajikan laporan keuangan sesuai Standar Akuntansi Keuangan (SAK) yang tepat. Tujuan pelatihan ini adalah untuk meningkatkan pemahaman peserta dalam membuat laporan keuangan yang tepat agar mampu menjadi dasar pengambilan keputusan internal dan menjadi instrumen pengajuan kredit modal usaha. Metode yang digunakan adalah service learning yang memuat tiga tahapan berupa persiapan, pelaksanaan dan evaluasi dimana pada tahapan pelaksanaan menggunakan pendekatan Participatory Action Research (PAR). Tahap evaluasi yang dilakukan berupa penilaian tingkat pemahaman melalui hasil pre test dan post test. Mitra pelatihan adalah 32 orang pengusa muda di sektor UMKM dan start-up kreatif yang tergabung dalam himpunan pengusaha muda desa Jatireja-Cikarang. Setelah dilakukan serangkaian pelatihan, hasil yang diperoleh adalah penin...
Abstrak: Penelitian ini bertujuan untuk mengetahui dampak strategi diversifikasi dan leverage ter... more Abstrak: Penelitian ini bertujuan untuk mengetahui dampak strategi diversifikasi dan leverage terhadap kinerja keuangan klub-klub sepak bola di Liga Inggris. Strategi diversifikasi diukur menggunakan Indeks Herfindahl, leverage diproksikan dengan debt to asset ratio (DAR), sedangkan kinerja keuangan diproksikan menggunakan Return on Equity (ROE). Objek penelitian yang digunakan adalah 6 klub sepak bola yang diseleksi menggunakan metode random purposive sampling. Periode penelitian yang digunakan adalah tahun 2013 – 2017. Pengolahan data dilakukan menggunakan analisis regresi linear berganda dengan software SPSS versi 25. Hasil penelitian ini adalah strategi diversifikasi tidak berpengaruh terhadap kinerja keuangan, sedangkan leverage berpengaruh positif terhadap kinerja keuangan. Kata kunci: Klub Sepak Bola, Leverage, Kinerja Keuangan, Strategi Diversifikasi Abstract: This research aimed to determine the impact of diversification strategy and leverage on the finan...
JURNAL ONLINE INSAN AKUNTAN
Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing, profitabilitas, c... more Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh transfer pricing, profitabilitas, capital intensity, beban iklan, dan gender diversity terhadap agresivitas pajak. Populasi penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Sampel penelitian yang digunakan yaitu 98 perusahaan sektor manufaktur yang dipilih berdasarkan metode purposive sampling. Metode penelitian yang digunakan adalah metode kuantitatif, dengan analisis regresi data panel. Hasil penelitian yang didapatkan yaitu profitabilitas berpengaruh positif terhadap agresivitas pajak, capital intensity berpengaruh negatif terhadap agresivitas pajak, sedangkan transfer pricing, beban iklan, dan gender diversity tidak berpengaruh terhadap agresivitas pajak. Kata kunci: Agresivitas Pajak, Beban Iklan, Capital Intensity, Gender Diversity, Profitabilitas, Transfer Pricing
The objective of this study was to specify the effect of Economic Growth, Foreign Direct Investme... more The objective of this study was to specify the effect of Economic Growth, Foreign Direct Investment, and Educational Rate on IFRS implementation. Data obtained from the World Bank website. The object of the research is 1 4 7 countries were selected using the method of random purposive sampling. This study takes logistic regression analysis data processing with the assistance of SPSS version 25 software. The results consist are that Economic Growth has a positive effect on IFRS Implementation, while Foreign Direct Investment and Educational Rate had no effect on IFRS implementation.
Archives of Business Research, 2021
This research aims to analyze the effect of transfer pricing, profitability, capital intensity, a... more This research aims to analyze the effect of transfer pricing, profitability, capital intensity, and advertising expense on tax aggressiveness with gender diversity as a moderating variable. The population of this research is the manufacturing sector companies listed on the Indonesia Stock Exchange for 2017-2019. The research sample used is 98 companies in the manufacturing sector which were selected based on the purposive sampling method. The research method used is a quantitative method, with panel data regression analysis. The results of this research were that profitability had a positive effect on tax aggressiveness, the capital intensity had a negative effect on tax aggressiveness. In contrast, transfer pricing and advertising expenses did not affect tax aggressiveness. Gender diversity as a moderator was only able to moderate the effect of profitability on tax aggressiveness.
Jurnal Ekonomi : Journal of Economic, 2020
The purpose of this study is to determine the impact of leverage and financial distress on going ... more The purpose of this study is to determine the impact of leverage and financial distress on going concern audit opinions of mining sector companies listed on the Indonesia Stock Exchange (IDX) with the 2012-2017 research period. Leverage was proxied using debt to asset ratio (DAR), and financial distress was proxied using Altman Z-Score. The object of this research used were 17 mining sector companies selected based on the random purposive sampling method. This study used data processing logistic regression analysis using SPSS version 25. The results of this research was financial distress have negative effect on going concern modification opinions, while leverage had no effect on going concern audit opinion.                      Keywords: Financial Distress, Leverage, Going Concern Audit Opinion Â
Aptekmas : Jurnal Pengabdian Kepada Masyarakat
The development of computerized accounting technology made the addition of accounting software de... more The development of computerized accounting technology made the addition of accounting software developed. Everyone who is involved in the field of accounting is required to be able to operate computerized accounting. Accurate is one of the most frequently used apps by many companies in Indonesia, this can be seen from the number of job vacancies with criteria able to operate accurate. The purpose of this training was to improve the competence of computerized accounting, especially accurate. Not all vocational students recognize accurate as a practical and easy to operate application. Accurate is very important to be mastered by vocational students so they have value added to compete in the world of work. This training was part of community service. SMK Yapin was a school that is the target of training activities. The training provided includes: knowledge of features in the accurate software, initial database preparation in accurate software using advanced preparation, data entry pro...
This research aims to analyze the financial performance of English football Clubs. This research ... more This research aims to analyze the financial performance of English football Clubs. This
research examined six biggest football clubs in Premier League: Arsenal, Chelsea,
Liverpool, Manchester City, Manchester United, and Tottenham Hotspur. The financial
performance of football clubs are measured using financial ratios that can be applied to the
football industry. In addition to financial ratio analysis, this research also using Altman’s ZScore
Modification method to analyze the potential bankruptcy of the clubs. The results of
this research conclude that Arsenal is a football club with the best financial performance in
the Premier League, especially in liquidation ratio and the ability to manage the finances to
buy the football players. Liverpool is a club with the worst financial performance, in terms of
both financial ratios and Altman’s Z-Score. Before making a decision to invest in a football
club, investors need to evaluate the financial condition of the football clubs based on
financial ratio and the z-score of the clubs.
Keywords: altman’s z-score, financial performance, financial ratio, football club