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All Journal Al-Ta'rib: Jurnal Ilmiah Program Studi Pendidikan Bahasa Arab IAIN Palangka Raya JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) JURNAL PENDIDIKAN TAMBUSAI Prosiding National Conference for Community Service Project Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Alsina : Journal of Arabic Studies Jurnal Ilmiah Wahana Pendidikan Humantech : Jurnal Ilmiah Multidisiplin Indonesia Journal of Computer Science and Information Systems (JCoInS) Journal Of Islamic Social Finance Management Madani: Multidisciplinary Scientific Journal Journal of Pharmaceutical and Sciences. IJLHE: International Journal of Language, Humanities, and Education Amsir Accounting & Finance Journal Jurnal Industri dan Inovasi (INVASI) Riwayat: Educational Journal of History and Humanities Kognisi : Jurnal Penelitian Pendidikan Sekolah Dasar Indonesian Journal of Elementary School Health Community Service BUMI: International Journal of Environmental Reviews
Lestari, Sri Indah
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Determinan Tax Avoidance dari Perspektif Thin Capitalization, Transfer Pricing, dan Capital Intensity Lestari, Sri Indah; Machdar, Nera Marinda
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 12 (2025): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14546153

Abstract

This study focuses on analyzing the influence of thin capitalization, transfer pricing, and capital intensity on tax avoidance practices. The three variables are placed as independent variables, while tax avoidance is positioned as the dependent variable. The study was conducted using a descriptive method through a literature review by selecting journals and articles that are relevant to the research topic. The results of the study revealed that the three factors have contributed to influencing tax avoidance efforts.
Data Mining dan Big Data Dalam Dunia Industri putera, Muzakkir; Newton, Newton; Parkhurst, Helen; Rezaldi, Muhammad; Lestari, Sri Indah; Oziana, Deea Rizki; Hulwani, Zati
Jurnal Industri dan Inovasi (INVASI) Vol 3, No 1 (2025): Vol 3, No 1 (September 2025)
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/invasi.v3i1.12756

Abstract

salah satu metode klastering yang paling populer dan banyak digunakan dalam analisis data tak berlabel. Metode ini bertujuan untuk membagi sekumpulan data ke dalam sejumlah klaster yang telah ditentukan sebelumnya, berdasarkan kedekatan data terhadap pusat klaster (centroid). Proses K-Means dimulai dengan menentukan jumlah klaster (k), kemudian memilih centroid awal secara acak. Setiap data kemudian diklasifikasikan ke klaster terdekat berdasarkan jarak Euclidean. Selanjutnya, centroid diperbarui berdasarkan rata-rata data dalam masing-masing klaster, dan proses ini diulang hingga pusat klaster tidak lagi berubah secara signifikan. Kelebihan metode ini adalah kesederhanaannya dan efisiensi komputasinya, namun K-Means juga memiliki keterbatasan seperti kepekaan terhadap pemilihan centroid awal dan ketidaksesuaian dalam menangani data non-linier atau berbentuk kompleks. Metode ini banyak diaplikasikan dalam segmentasi pasar, pengenalan pola, analisis citra, dan pengelompokan dokumen.
Analysis Before and After the Implementation of PSAK 72 on the Financial Performance of PT Ciputra Development Tbk in 2018-2021 Lestari, Sri Indah; Arizah, Ainun
Amsir Accounting & Finance Journal Vol. 3 No. 2 (2025): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v3i2.616

Abstract

This study aims to evaluate the effect of the implementation of PSAK 72 on income recognition as reflected in the performance of the financial company PT Ciputra Development Tbk in 2018-2021, one of the largest property companies in Indonesia listed on the Indonesian stock exchange. PSAK 72 came into effect on January 1, 2020, and significantly changed the company's revenue recognition method from the settlement percentage method to a recognition based on revenue transfer to customers. This study uses a comparative descriptive quantitative approach by analyzing financial ratios: Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Net Profit Margin (NPM) in the 2018-2021 period. The results of the study show that there is a significant change in the recognition of income from these ratios. Once PSAK 72 was implemented, revenue recognition became more conservative but provided greater transparency and assisted stakeholders in decision-making.
Co-Authors Afril, Rezkya Agustin, Viona Ahmad Darlis Alfiawati, Riska Amelia Amelia Andy Andy Aparianto, Aparianto Aritonang, Jonsfir Daus Arizah, Ainun Aufa, Aufa Aurelia, Clara Azaviq, Mhd, Azrul Bagus Ardi Saputro Christina Christina Derrick, Lionel Dewi, Siska Ervina Eka Subekti Farha, Mazidatul Fateah, Nur Feny Rita Fiantika Gabena Indrayani Dalimunthe Harahap, Hawanisa Haris Munandar Nasution Hermuttaqien, Bhakti Prima Findiga Hulwani, Zati husna, Ilya Jesslyn, Jesslyn Joycelyn, Joycelyn Julyance, Zoey Kinanti, Fikrah Mutia Kusumawati, Tri Indah Laoli, Rizka Rahmi Putri Latri Aras, Latri Lim, Vincent Lubis, M. Ariandi Lubis, Minda Sari Marni, Lidia Gusfi Muhammad Rezaldi Nera Marinda Machdar Newton, Newton Ningsih , Kursiah Warti Nur ‘Azah Oziana, Deea Rizki Paerin, Paerin Pajaria, Renny Parkhurst, Helen Pradani, Elok Lita Prembayun Miji Lestari Putera, Muzakkir Putri, Tri Juniar Indah Reni, Putri Syah Rinoa, Livvy RIOFITA, HENDRA Rose, Felicia Diana Rusminati, Susi Hermin Safitri, Anni Sanjaya, Enrico Sari, Laila Mutiara Selvi Selvi Sholikah, Mar”™atus Siska Verawati SUDARMAJI SUDARMAJI Syaroh, Mai Syukrya Ningsih Taufiqurrahman, M. Wulan Sari, Wulan Yani, Husnul Fitri Yasmadi Yasmadi, Yasmadi Yusra, Radhiatul Zahra, Annisa