Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Jonnedi Jonnedi
STIE Mahaputra Riau
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Influence of Intended Strategy and Emergent Strategy on Open Innovation in Improving the Performance of the Creative Economy Industry in Sounth Sumatra and West Sumatra Arfah Piliang; Nuraini Nuraini; Rasmon Rasmon; Candra Irawan; Jonnedi Jonnedi; Supriatiningsih Supriatiningsih
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/vwteje32

Abstract

This study investigates how both planned (intended) and adaptive (emergent) strategies influence the adoption of open innovation and examines their subsequent effects on the performance of creative industries in South and West Sumatra. Employing a quantitative survey of 150 industry participants, the findings reveal that each strategy positively contributes to the implementation of open innovation. Moreover, open innovation acts as a mediating mechanism that enhances business performance. These outcomes underscore the importance of integrating deliberate planning with agile responses to strengthen innovation capabilities and drive organizational success within the creative economy
Pengaruh Beban Pajak Tangguhan Dan Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Manufaktur (Subsektor Kimia) Yang Terdaftar Di BEI Tahun 2019-2023 Jonnedi Jonnedi; Muhammad Yusuf; Menhard Menhard; Giri Suseno
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/8j950p14

Abstract

The purpose of this study is to determine the effect of deferred tax burden and tax planning on earnings management in manufacturing companies (chemical sector) listed on the Indonesia Stock Exchange in 2019-2023. The research method used in this study is a quantitative method. The type of data used is secondary data. The population in this study amounted to 11 companies. Based on the predetermined criteria using purposive sampling technique, 9 companies were obtained. The analysis techniques used are descriptive statistical analysis, multiple linear regression analysis, classical assumption test and hypothesis test, then processed using the SPSS 2023 application. The results of this study indicate that partially deferred tax burden affects earnings management and tax planning affects earnings management. Simultaneously deferred tax burden and tax planning affect earnings management.
Co-Authors Arfah Piliang Giri Suseno Irawan, Candra Irawan Menhard, Menhard Muhammad Yusuf Nuraini Nuraini Rasmon Rasmon Supriatiningsih, Supriatiningsih