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All Journal JURNAL EDUCATION AND DEVELOPMENT Journal of Industrial Engineering & Management Research (JIEMAR) Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Socius: Social Sciences Research Journal JACTA: Journal of Accounting and Tax Jurnal Portofolio: Jurnal Manajemen dan Bisnis Jurnal Price : Ekonomi dan Akuntasi
Sudirman, Ganefo
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COMPANY VALUE IN TERMS OF CAPITAL STRUCTURE, OWNERSHIP STRUCTURE AND COMPANY PROFITABILITY IN MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE INDUSTRY SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE IN 2017 – 2019 Anthoni, Lukman; Sudirman, Ganefo
Journal of Industrial Engineering & Management Research Vol. 2 No. 5 (2021): October 2021
Publisher : AGUSPATI Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.24 KB) | DOI: 10.7777/jiemar.v2i5.206

Abstract

This study aims to examine the relationship between firm value with institutional ownership capital structure and profitability in the company. The data used in this study is the annual report of manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange in the 2017-2019 period. This study uses quantitative methods. This study uses multiple linear regression analysis tools. The implications of the research are expected to make a positive contribution to all parties. As a consideration for the company in observing the factors that have an influence on the value of the company. This research is also expected to be useful for investors and potential investors in seeing opportunities to increase the value of shares held in manufacturing companies in the food and beverage industry sector listed on the IDX. The regulator can also assess and supervise the factors that affect the value of the company so that the financial statements presented are also able to increase the value of the company, therefore the financial statements issued by the company must have quality so that they can be used as a basis for decision making. Capital structure greatly influences the policies taken in the company's operational activities. In addition, the large percentage of share ownership by professionals will also directly increase the value of the company. Profitability is a real benchmark of a company's value that is used as the basis for many parties, especially investors in determining investment in a company.
Pelatihan Pengisian SPT Tahunan Badan Pada UMKM Hakim, Lukmanul; Umam, Danang Choirul; Sudirman, Ganefo
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 4 (2024): Juli
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13133809

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam pengisian SPT Tahunan Badan. UMKM merupakan sektor penting dalam perekonomian Indonesia, namun banyak pelaku UMKM yang masih memiliki pemahaman terbatas tentang perpajakan, khususnya dalam hal pencatatan dan pelaporan pajak. Pelatihan ini dilaksanakan di PT. Cakra Sumirat, Ciledug, Tangerang Selatan, dengan metode yang mencakup sosialisasi, tutorial, dan diskusi untuk memberikan pemahaman yang komprehensif tentang aturan perpajakan, pencatatan, perhitungan, dan pelaporan pajak. Hasil dari kegiatan ini menunjukkan bahwa pelatihan berhasil meningkatkan pemahaman dan keterampilan peserta dalam menyusun laporan keuangan dan melakukan pengisian serta pelaporan perpajakan yang sesuai dengan peraturan terbaru. Para peserta menunjukkan peningkatan kemampuan dalam mencatat transaksi, menghitung tarif pajak yang berlaku, dan menggunakan website pajak untuk pelaporan online. Kegiatan ini diharapkan dapat membantu pelaku UMKM dalam memenuhi kewajiban perpajakan mereka dengan lebih baik, sehingga dapat berkontribusi pada peningkatan penerimaan negara dan keberlanjutan usaha mereka.
Pelatihan Pengisian SPT Tahunan Badan Pada UMKM Hakim, Lukmanul; Umam, Danang Choirul; Sudirman, Ganefo
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 4 (2024): Juli
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13133809

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam pengisian SPT Tahunan Badan. UMKM merupakan sektor penting dalam perekonomian Indonesia, namun banyak pelaku UMKM yang masih memiliki pemahaman terbatas tentang perpajakan, khususnya dalam hal pencatatan dan pelaporan pajak. Pelatihan ini dilaksanakan di PT. Cakra Sumirat, Ciledug, Tangerang Selatan, dengan metode yang mencakup sosialisasi, tutorial, dan diskusi untuk memberikan pemahaman yang komprehensif tentang aturan perpajakan, pencatatan, perhitungan, dan pelaporan pajak. Hasil dari kegiatan ini menunjukkan bahwa pelatihan berhasil meningkatkan pemahaman dan keterampilan peserta dalam menyusun laporan keuangan dan melakukan pengisian serta pelaporan perpajakan yang sesuai dengan peraturan terbaru. Para peserta menunjukkan peningkatan kemampuan dalam mencatat transaksi, menghitung tarif pajak yang berlaku, dan menggunakan website pajak untuk pelaporan online. Kegiatan ini diharapkan dapat membantu pelaku UMKM dalam memenuhi kewajiban perpajakan mereka dengan lebih baik, sehingga dapat berkontribusi pada peningkatan penerimaan negara dan keberlanjutan usaha mereka.
Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman Tahun 2018 -2022 Sudirman, Ganefo; M, Mahwiyah
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 10 (2024): May
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13894583

Abstract

This study aims to determine profitability, leverage and company size are able to influence tax avoidance practices. The data used in this study are the annual reports of manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange in the period 2018-2022. This study uses a quantitative method. This study uses multiple linear regression analysis tools using the analysis tool, namely SPSS IBM 23. The implications of the study are expected to provide a positive contribution to all parties. For companies, companies can be used as a reference or benchmark for tax avoidance practices on the impact of several ratios in financial statements. This study is also expected to be useful for investors and potential investors in seeing opportunities for tax practices or compliance in manufacturing companies in the food and beverage industry sector listed on the IDX. Regulators can also assess and monitor whether there are indications of fraud on the impact of tax avoidance which of course is not in accordance with the tax regulations in force in Indonesia. Based on the hypothesis in this study, profitability affects tax avoidance, leverage affects tax avoidance and company size does not affect tax avoidance.
Factors Affecting Audit Delay Sudirman, Ganefo; Mahwiyah, Mahwiyah
Jurnal Price : Ekonomi dan Akuntasi Vol. 2 No. 2 (2024): Jurnal Price : ekonomi dan Akuntasi, Mei Edition 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/jecoa.v2i2.4880

Abstract

This study aims to determine the factors influencing audit delay, including company size, profitability, size of the public accounting firm, and debt to equity ratio. The data used in this research consists of annual reports from manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange during the period 2017-2020. This study employs a quantitative method and utilizes multiple linear regression analysis using IBM SPSS 23. The implications of this research are expected to provide positive contributions to various stakeholders. For companies, it can serve as consideration in completing audit reports. Internal auditors can also focus on maintaining audit quality and integrity. Additionally, this study is beneficial for investors and potential investors in assessing opportunities for increasing stock value in manufacturing companies within the food and beverage industry sector listed on the IDX. Regulators can evaluate and monitor indications of any fraud in the audit completion process. Therefore, both the company's financial statements and external auditors must collaboratively complete the audited financial reports. The research findings indicate that company size and debt to equity ratio do not influence audit delay, while profitability and the size of the public accounting firm significantly affect audit delay.
Determination of Financial Distress in Food And Beverage Sector Manufacturing Companies Listed in the Indonesia Stock Exchange Sudirman, Ganefo; Mahwiyah, Mahwiyah
JACTA: Journal of Accounting and Tax Vol. 2 No. 1 (2023): JACTA: Journal of Accounting and Tax, July 2023
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v2i1.303

Abstract

This study aims to analyze the factors that influence financial distress in manufacturing companies in the food and beverage industry sector in Indonesia. Factors studied include profitability, liquidity, operating capacity, and sales growth. The data used is the annual reports of companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The research method used is a quantitative method using multiple linear regression analysis. Data processing was performed using IBM SPSS 23 software. The results showed that liquidity had no significant effect on financial distress. Profitability has no significant effect on financial distress. The amount of operating profit in the current year has no significant effect on the overall financial condition of the company. The leverage factor shows a negative and significant effect on financial distress. Sales growth has no significant effect on financial distress. Acting capacity also has no significant effect on financial distress. Based on the results of this study, it was concluded that leverage is the factor that most influences financial distress in manufacturing companies in the food and beverage industry sector in Indonesia.
ANALISA PENERAPAN PERATURAN PAJAK PP 23 TAHUN 2018 PADA UMKM ( STUDY KASUS PADA PERUSAHAAN DIGITAL MARKETING DI JAKARTA) Ngatimin, Ngatimin; Sudirman, Ganefo
JURNAL EDUCATION AND DEVELOPMENT Vol 13 No 3 (2025): Vol 13 No 3 September 2025
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v13i3.7499

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 yang mengatur pajak penghasilan atas pendapatan dari usaha yang diterima atau diperoleh wajib pajak dengan peredaran bruto tertentu. Fokus utama penelitian ini adalah sektor Usaha Mikro, Kecil, dan Menengah (UMKM) yang bergerak di bidang digital marketing di Jakarta. Dengan menggunakan pendekatan studi kasus, penelitian ini mengevaluasi pemahaman, kepatuhan, serta dampak dari kebijakan pajak tersebut terhadap beban pajak dan kelangsungan usaha. Data dikumpulkan melalui wawancara, observasi, dan dokumentasi dari beberapa perusahaan digital marketing skala UMKM di Jakarta. Hasil penelitian menunjukkan bahwa meskipun PP 23 Tahun 2018 menawarkan kemudahan administrasi dan tarif pajak yang lebih rendah, masih ada hambatan dalam pelaksanaannya, terutama terkait kurangnya pemahaman dari wajib pajak mengenai ketentuan perpajakan serta kesulitan dalam melakukan pencatatan transaksi dengan akurat. Oleh karena itu, perlu adanya peningkatan edukasi perpajakan dan dukungan teknis dari pemerintah agar kebijakan ini dapat berjalan lebih efektif dan mendukung pertumbuhan UMKM di era digital.
Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Agresivitas Pajak : Studi Pada Perusahan Sektor Barang Konsumen Primer Subsektor Makanan dan Minuman di Bursa Efek Indonesia Daho, Maria Clarita Cherlinde; Sudirman, Ganefo
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 2 (2025): Integrasi Teknologi Informasi dan Manajemen Operasional Kerja Lembaga
Publisher : Prisani Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of firm size and profitability on tax aggressiveness in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. A quantitative approach was employed using multiple linear regression to examine the relationships between variables. Secondary data were obtained from annual reports and financial statements published on the official stock exchange website and the respective company websites. Firm size was proxied by total assets transformed into their natural logarithm, while profitability was measured using the return on assets ratio. Tax aggressiveness was proxied by the effective tax rate. The results indicate that firm size has a significant positive effect, whereas profitability has a significant negative effect on tax aggressiveness. These findings provide implications for corporate management and policymakers to consider internal factors in formulating effective and sustainable tax management strategies.
Co-Authors Anthoni, LUkman Daho, Maria Clarita Cherlinde Lukmanul Hakim M, Mahwiyah Mahwiyah, Mahwiyah NGATIMIN, NGATIMIN Umam, Danang Choirul