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All Journal DERIVATIF Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Akuntansi dan Keuangan East Asian Journal of Multidisciplinary Research (EAJMR) Prosiding University Research Colloquium IIJSE
Santoso, Selamet Eko Budi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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TAX AVOIDANCE IN INDONESIAN COMMERCIAL BANKS: POLITICAL CONNECTIONS AND BOARD OF COMMISSIONERS Rahayu, Faza Lutfi; Pratama, Bima Cinintya; Fitriati, Azmi; Santoso, Selamet Eko Budi
Derivatif : Jurnal Manajemen Vol 17, No 1 (2023): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v17i1.1156

Abstract

The purpose of this research is to test tax avoidance taking into account the influence of political connections, as well as tenure of the board of commissioners and compensation of the board of commissioners as moderating variables. The population used in this study are commercial banks registered with the Financial Services Authority (OJK) with a sample of 205 out of a total of 41 banking sector companies in 2017-2021. This study uses panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests ( Breusch-Pagan, likelihood tests, Hausman tests ), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study uses a random effect model to test the relationship between variables in model 1 and model 2 to test the hypothesis. The results of this study indicate that political connections have a negative effect on tax avoidance, meaning that the board of commissioners who have political connections does not change the characteristics of their special relationship with the government to always pay taxes according to the proper tax rate. The board of commissioners tenure variable has a positive effect on tax avoidance, this shows that the length of the term of office of members of the board of commissioners triggers more aggressive characteristics to take tax avoidance actions without looking at the risk-taker for the company as well as the reputation of the term of office as the board of commissioners. The Compensation variable of the board of commissioners has a positive effect on tax avoidance, this shows that giving compensation to members of the board of commissioners will reduce the level of profit after tax due to burdens or costs borne by the company. So what happens is the lower the taxable profit, the lower the effective tax charged. Meanwhile, this study can prove the role of the board of commissioner's tenure variable in strengthening the relationship between political connections and tax avoidance. Also, proving the role of the board of commissioner's compensation variable does not affect the relationship between political connections and tax avoidance.
Community Empowerment in Improving Household Sanitation Through Latrines in Balun Village, Banjarnegara: Pemberdayaan Masyarakat dalam Peningkatan Sanitasi Rumah Tangga Melalui Jambanisasi di Desa Balun, Banjarnegara Santoso, Selamet Eko Budi; Octavicenna, Anida Qorie; Maulana, Farras Syafiq; Farkhani, Arkhas; Nabila, A.N. Auberta; Alawiyah, Fitrotut Daroja Tul
Prosiding University Research Colloquium Proceeding of The 18th University Research Colloquium 2023: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Kondisi lingkungan yang sangat berpengaruh terhadap derajat kesehatan diantaranya adalah penyediaan air bersih, jamban keluarga, kondisi rumah dan kondisi lingkungan pemukiman. Sanitasi yang tidak memadai merupakan penyebab utama timbulnya penyakit.hal sesuai dengan salah satu kriteria capaian Sustainability Development Goals (SDGs) yaitu tersedianya sarana jamban yang sehat. Pengabdian ini adalah kegiatan yang terdiri dari penyuluhan dan pembuatan jamban yang sehat bagi Masyarakat di desa Balun Kecamatan Wanayasa Kabupaten Banjarnegara. Kegiatan ini bertujuan untuk meningkatkan pengetahuan Masyarakat akan pentingnya sanitasi di dalam rumah tangga. Pengabdian ini menggunakan metode ceramah penyuluhan, dan aksi pembuatan jamban sehat. Hasil dari pengabdian ini masyarakat menyadari pentingnya perilaku bersih dan sehat dan mampu mengidentifikasi ciri-ciri jamban yang tidak sehat. Kegiatan ini diharapkan meningkatkan kesadaran masayarakat untuk memiliki jamban sehat.
Empowering Stunting Aware Communities Through Processing Moringa Coocies in Pesantren Village Banjarnegara: Pemberdayaan Masyarakat Sadar Stunting Melalui Pengolahan Kukis Kelor Desa Pesantren Banjarnegara Anwar, Anisya Zulfanti; Santoso, Selamet Eko Budi; Agustin, Luthfiati Dwi; Hutami, Silviana Rahma; Yulianto, Akbar; Alif, Aprizal Nur; Setiawan, Puput Indah
Prosiding University Research Colloquium Proceeding of The 18th University Research Colloquium 2023: Bidang Pengabdian Masyarakat
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

Pemberdayaan masyarakat di bidang kesehatan adalah upaya untuk menumbuhkan kesadaran dan kemampuan dalam memelihara dan meningkatkan kesehatan. Maraknya kasus stunting yang menyebar di Indonesia, menarik perhatian pemerintah dan masyarakat. Merujuk pada Organisasi Kesehatan Dunia atau World Health Organization (WHO), stunting adalah gangguan tumbuh kembang pada anak lantaran gizi buruk, infeksi berulang, serta stimulasi psikososial yang tidak memadai. Kegiatan pemberdayaan Masyarakat ini dilaksanakan Bersama mitra Tim Penggerak PKK Desa Pesantren Kecamatan Wanayasa Kabupaten Banjarnegara sebanyak 30 orang. Metode yang digunakan adalah Sosialisasi dan Pelatihan Pembuatan kukis kelor. Hasil yang diharapkan dari kegiatan ini adalah adanya kesadaran tentang stunting dan pencegahannya melalui pemberian makanan tambahan berupa kukis kelor. Daun kelor yang diolah dengan baik akan mampu menjadi makanan lezat dan sehat untuk pencegah stunting. Kukis Kelor bisa menjadi salah satu olahan daun kelor yang lezat dan bergizi.
The Influence of Profit Persistence, Profitability, Liquidity, and Capital Structure on the Quality of Earnings in Kompas 100 Index Companies 2019-2022 Putri, Erlyn Nurlita; Pandansari, Tiara; Santoso, Suryo Budi; Santoso, Selamet Eko Budi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5397

Abstract

This research aims to empirically test the influence of earnings persistence, profitability, liquidity, and capital structure on earnings quality. This research method uses quantitative data with secondary data sources. The population in this research is the Kompas 100 Index which is listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used was Purposive Sampling so the data resulted in 54 samples and 26 samples. This research uses multiple linear regression analysis techniques. The results of this research can be state that earnings persistence has a positive effect on earnings quality. This happens because there is investor interest in companies that can maintain their profits. Meanwhile, profitability, liquidity, and capital structure have a negative effect on earnings quality because the level of profitability is low both in the ability to pay short-term debt and the company also uses more capital than paying dividends. So, the company also incurs a lot of costs and the quality of profits decreases. From this, it can motivate management to carry out earnings management.
Pengaruh Komitmen Organisasi, Transparansi, Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa Dengan Partisipasi Masyarakat Sebagai Varibel Moderasi Pribadi, Kukuh Iqnatul; Santoso, Selamet Eko Budi; Dirgantari, Novi; Hartikasari, Annisa Ilma
Jurnal Akuntansi dan Keuangan Vol. 13 No. 1 (2025): Jurnal Akuntansi dan Keuangan: Maret 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i1.18193

Abstract

Untuk memeriksa pengaruh moderasi, makalah ini bertujuan untuk mengevaluasi dampak komitmen organisasi, transparansi, dan teknologi informasi terhadap keterlibatan sipil. Kerangka kerja ini dibangun di atas filosofi penatalayanan. Oleh karena itu SEM PLS digunakan sebagai pendekatan analitis. Populasi penelitian terdiri dari peralatan desa yang tersebar di dua puluh desa Kabupaten Cilongok. Dengan teknologi pengambilan sampel purposive, ukuran sampel menjadi 135 responden. Hasil penelitian menunjukkan bahwa tanggung jawab dana desa secara signifikan dipengaruhi oleh komitmen dan transparansi organisasi. Meskipun demikian, tanggung jawab pengelolaan keuangan desa tidak dipengaruhi oleh penggunaan teknologi informasi. Dalam hal komitmen organisasi, transparansi, dan penggunaan TI, penelitian ini menunjukkan bahwa keterlibatan masyarakat memiliki dampak minimal terhadap akuntabilitas keuangan desa.
The Influence of Institutional Ownership, Profitability, and Company Size on Earnings Quality Tsania, Aida Ayu Faiza; Mudjiyanti, Rina; Santoso, Suryo Budi; Santoso, Selamet Eko Budi
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 2 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i2.51986

Abstract

The increasingly competitive business environment demands greater transparency in financial information, particularly earnings reports, which serve as a foundation for economic decision-making by various stakeholders. Nonetheless, not all reported earnings can be considered high-quality, making it essential to examine the factors that influence the quality of earnings. The banking sector plays a vital role in the national economy; however, gaps in corporate governance practices, as reflected in instances of financial statement manipulation in Indonesia. This study aims to examine the impact of institutional ownership, profitability, and company size on earnings quality in the banking industry. A quantitative approach was employed. The population consists of banking sector companies listed on the Indonesian Stock Exchange. A sample study was selected using purposive sampling. A total of 46 companies met the criteria, yielding 184 observations; which is the final sample comprised 57 observations after removing outliers. Multiple linear regression analysis was employed as the analytical tool. The results indicate that institutional ownership has a significant effect on earnings quality in the banking sector, while profitability and company size do not have a significant impact. This study is expected to serve as a reference for investors, regulatory authorities, and corporate management in enhancing accountability and transparency of financial information in the banking sector.
ANALISIS FAKTOR INTERNAL TERHADAP SUSTAINABILITY PADA UMKM: PERAN MEDIASI FINANCIAL PERFORMANCE Sugiarto, Sabrina Aliyarima Putri; Inayati, Nur Isna; Pratama, Bima Cinintya; Santoso, Selamet Eko Budi
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 14, No 2 (2025): September
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v14i2.2539

Abstract

A B S T R A KMasalah utama UMKM adalah digitalisasi dan keberlanjutan usaha. Kementerian Koperasi dan UKM mencatat bahwa dari sekitar 64 juta UMKM di Indonesia, hanya 15–30% yang telah terdigitalisasi. Kondisi ini berdampak langsung pada pencatatan keuangan, efisiensi operasional, dan adaptasi pasar yang semuanya merupakan elemen penting dalam menjaga keberlanjutan UMKM. Penelitian ini bertujuan menganalisis pengaruh entrepreneurship, mental accounting, dan digital business strategy terhadap sustainability of MSMEs di Kabupaten Banyumas, dengan financial performance sebagai variabel mediasi. Metode yang digunakan adalah pendekatan kuantitatif dengan Structural Equation Modeling (SEM) berbasis SmartPLS, dan melibatkan 114 UMKM melalui teknik purposive sampling. Hasil penelitian menunjukkan bahwa entrepreneurship tidak berpengaruh terhadap financial performance maupun sustainability of MSMEs. Mental accounting dan digital business strategy berpengaruh positif terhadap financial performance, namun tidak langsung terhadap keberlanjutan. Financial performance terbukti berpengaruh positif terhadap sustainability of MSMEs dan memediasi pengaruh financial performance terhadap sustainability of MSMEs, tetapi tidak memediasi pengaruh entrepreneurship maupun digital business strategy.  A B S T R A C TThe main issues facing MSMEs are digitization and business sustainability. The Ministry of Cooperatives and SMEs notes that of the approximately 64 million MSMEs in Indonesia, only 15–30% have been digitized. This situation has a direct impact on financial recording, operational efficiency, and market adaptation, all of which are important elements in maintaining the sustainability of MSMEs. This study aims to analyze the influence of entrepreneurship, mental accounting, and digital business strategy on the sustainability of MSMEs in Banyumas Regency, with financial performance as a mediating variable. The method used was a quantitative approach with Structural Equation Modeling (SEM) based on SmartPLS, and involved 114 MSMEs through purposive sampling technique. The results showed that entrepreneurship has no effect on financial performance or business sustainability. Mental accounting and digital business strategy have a positive effect on financial performance, but not directly on sustainability. Financial performance proved to have a positive effect on business sustainability and mediated the effect of mental accounting on business sustainability, but did not mediate the effect of entrepreneurship or digital strategy.
The Effect of Capital Expenditure, Balancing Funds, and Special Financial Assistance (BKK) on The Welfare of the People of Central Java Post Covid-19 (2020-2022) Pangestuti, Ana Fauziah; Wibowo, Hardiyanto; Fakhruddin, Iwan; Santoso, Selamet Eko Budi
East Asian Journal of Multidisciplinary Research Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i1.7216

Abstract

This study examines the impact of capital expenditure, balancing funds, and special financial assistance (BKK) on community welfare in 35 districts/cities of Central Java Province from 2020-2022 with a total of 105 data, with multiple linear regression analysis techniques and assisted by the STATAMP 17 calculation tool. The study employs a quantitative model using secondary data and multiple linear regression analysis approaches using the HDI measurement indicator. The findings indicate that although BKK has no beneficial impact on human wellbeing, capital spending and balancing money do. The study aims to provide a deeper understanding of these factors' influence on community welfare, helping policymakers develop more effective and sustainable budget strategies to improve community welfare through efficient allocation of funds.
Co-Authors Agustin, Luthfiati Dwi Alawiyah, Fitrotut Daroja Tul Alif, Aprizal Nur Anwar, Anisya Zulfanti Dirgantari, Novi Farkhani, Arkhas Fitriati, Azmi Hardiyanto Wibowo, Hardiyanto Hartikasari, Annisa Ilma Hutami, Silviana Rahma Inayati, Nur Isna Iwan Fakhruddin Maulana, Farras Syafiq Mudjiyanti, Rina Nabila, A.N. Auberta Octavicenna, Anida Qorie Pandansari, Tiara Pangestuti, Ana Fauziah Pratama, Bima Cinintya Pribadi, Kukuh Iqnatul Putri, Erlyn Nurlita Rahayu, Faza Lutfi Setiawan, Puput Indah Sugiarto, Sabrina Aliyarima Putri SURYO Budi Santoso Tsania, Aida Ayu Faiza Yulianto, Akbar