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All Journal Humanika Jurnal Ilmiah Publika AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis International Journal of Education and Social Science (IJESS) Jurnal Abdi Masyarakat Multidisiplin International Journal of Contemporary Accounting Sepakat : Sesi Pengabdian Kepada Masyarakat
Budi, Saksono
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Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PAJAK PENGHASILAN BADAN TERHADAP PENERIMAAN PAJAK (STUDI KASUS PADA KPP PRATAMA SERPONG) Budi, Saksono; Ajimat, Ajimat
Jurnal Ilmiah Humanika Vol 2 No 3 (2019): Jurnal Ilmiah Humanika: Jurnal Ilmu Sosial, Pendidikan, dan Humaniora
Publisher : CV. Pena Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.452 KB)

Abstract

This study is to examine the effect of corporate income tax on tax receipts at the Serpong Pratama Tax Office. Data analysis was performed using a simple linear regression analysis method and product moment correlation. The calculation results show that there is an increase in the value of tax revenue in the Tax Office Pratama Serpong. Not only that, the calculation result of the t value is greater than the value of t table which indicates that the Corporate income tax has a positive effect on tax revenue at the Serpong pratama tax service office, thus the greater the corporate income tax, the greater the tax revenue at the tax office Serpong pratama. The value of r shows the number 0.965 with KD = 93.12% so it can be that the Corporate Income Tax has a positive correlation with Tax Revenue
MENGENALKAN PAJAK SEJAK DINI: UPAYA EDUKASI PAJAK PADA REMAJA DI YAYASAN AL-IKHWANIYAH, LIMO DEPOK Yusuf, Yusuf; Anthoni, Lukman; Budi, Saksono; Puspitasari, Neng Linda; Zendrato, Jernih Eli Dekati
 Jurnal Abdi Masyarakat Multidisiplin Vol. 2 No. 3 (2023): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v2i3.1077

Abstract

Pajak memiliki peran sentral dalam keberlangsungan hidup negara Indonesia. Kesadaran wajib pajak perlu ditingkatkan, dan upaya untuk membangun kesadaran pajak pendidikan sejak dini menjadi kunci penting. Metode praktek dalam kegiatan ini membantu peserta membangun kesadaran dalam membayar pajak melalui metode ceramah, diskusi, dan tanya jawab. Kesadaran pajak yang dibangun sejak dini diharapkan dapat membentuk generasi baru Indonesia yang memiliki kesadaran pajak yang baik saat beranjak dewasa. Pelaksanaan kegiatan pengabdian kepada masyarakat di Yayasan Al Ikhwaniyah pada November 2023 berhasil memberikan edukasi perpajakan kepada remaja. Narasumber menyampaikan materi perpajakan dengan lancar, dihadiri oleh anak asuh dan pengurus yayasan Al-Ikhwaniyah. Materi fokus pada konsep pajak, jenis-jenis pajak (PPh, PPN, PBB), dan pentingnya pemahaman pajak sejak dini untuk membentuk generasi bertanggung jawab. Diskusi dan tanya jawab di akhir acara mencerminkan partisipasi aktif peserta, menunjukkan antusiasme terhadap materi perpajakan. Pertanyaan peserta direspons dengan baik oleh narasumber, dengan memberikan contoh kasus untuk pemahaman yang lebih jelas.
Pengaruh Pertumbuhan Laba, Firm Size dan Current Ratio terhadap Return Saham pada PT Bayan Resources Tbk Tahun 2014-2023 Syahputra, Aldi Ibnu; Budi, Saksono
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 1 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i1.1189

Abstract

This study aims to determine the effect of Profit Growth, Firm Size, and Current Ratio on Stock Return at PT Bayan Resources Tbk during the period 2014-2023, both partially and simultaneously. The research method used is a quantitative approach. The population in this study is the financial statements of PT Bayan Resources Tbk. The sample used in this study consists of the financial statements of Bayan Resources Tbk for the period 2014-2023. The data analysis techniques used include Descriptive Analysis, Classical Assumption Test, Multiple Linear Regression Analysis, Correlation Coefficient Test, Determination Coefficient Test, and Hypothesis Testing. The results of the study show that the Profit Growth variable has a t-value of 1.635, which is smaller than the t-table value of 2.446 (1.635 < 2.446), and the significance level is greater than 0.05 (0.153 > 0.05), meaning that Profit Growth does not have an effect on Stock Return. Next, Firm Size shows a t-value of 5.008, which is greater than the t-table value of 2.446 (5.008 > 2.446), and the significance level (0.002 < 0.05), meaning that Firm Size has a positive effect on Stock Return. Meanwhile, the Current Ratio has a t-value of -1.576, which is smaller than the t-table value of 2.446 (-1.576 < 2.446), and the significance level is greater than 0.05 (0.166 > 0.05), indicating that the Current Ratio does not affect Stock Return. Furthermore, the simultaneous results show that Profit Growth, Firm Size, and Current Ratio significantly affect the Stock Return of PT Bayan Resources Tbk for the period 2014-2023, as evidenced by the F-value being greater than the F-table value (8.842 > 4.74).
SOSIALISASI PENERAPAN GOOD CORPORATE GOVERNANCE BAGI MANAJEMEN PT. ARSA TJAKRA SUMIRAT Budi, Saksono; Fahmy, Edian; Isnaeni, Devi Putri
SEPAKAT Sesi Pengabdian pada Masyarakat Vol. 5 No. 1 (2025): SEPAKAT JUNI 2025
Publisher : INTERNATIONAL PENELITI EKONOMI, SOSIAL, DAN TEKNOLOGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/sepakat.v5i1.447

Abstract

Tujuan utama pendirian Perusahaan oleh stakeholder untuk memaksimalkan perolehan keuntungan atau laba, namun perusahaan diharuskan tidak hanya memprioritaskan aspek ekonomi, melainkan juga aspek sosial dan lingkungan. Perusahaan yang berkelanjutan seharusnya mengorientasikan keuntungan (profit), menyejahterakan masyarakat umum termasuk karyawan (people), serta menjaga kondisi lingkungan hidup (planet). Penerapan Good Corporate Governance (GCG) membawa banyak manfaat bagi perusahaan, tidak hanya dalam aspek keuangan tetapi juga dalam reputasi dan keberlanjutan bisnis. Tim pengabdian kepada masyarakat yang terdiri dari dosen fakultas ekonomi dan bisni, universitas pamulang melakukan sosialisasi terkait pentingnya perusahaan dalam menerapkan Good Corporate Governance (GCG). Dari hasil kegiatan diketahui perusahaan belum mengerti dan masih belum mengetahui manfaat dari penerapan Good Corporate Governance (GCG) bagi keberlangsungan perusahaan. Namun dari hasil kegiatan PT. Arsa Tjakra Sumirat. Akan tetapi perusahaan akan berkomitmen semaksimal mungkin untuk melaksanakan prinsip-prinsip Good corporate governance untuk keberlanjutan perusahaan dengan meminta tim pengabdian untuk melakukan pelatihan dan pendapingan dalam proses asesmennya.
The Influence of Stakeholder Pressure and Audit Quality on Sustainability Performance Budi, Saksono; Kurniawati, Desi
IJESS International Journal of Education and Social Science Vol. 6 No. 1 (2025): VOL 6 NO 1 APRIL 2025
Publisher : INTERNATIONAL PENELITI EKONOMI, SOSIAL, DAN TEKNOLOGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/ijess.v6i1.437

Abstract

The influence of stakeholder pressure and audit quality on sustainability performance. The purpose of this study is to examine the relationship between stakeholder pressure and Sustainability Performance, to examine the relationship between audit quality and Sustainability Performance. The research was conducted using associative quantitative methods. The type of data uses secondary data. The population in this study were Primary Consumer Goods Sector Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) index from 2017 to 2022 as many as 12 companies using the company's financial statements listed on theBEI. The sample determination method in this study used purposive sampling of 72 samples. The results of the study can be concluded that stakeholder pressure affects Sutainability Performance and Audit Quality affects Sutainability Performance. In this study also tested the variables of stakeholder pressure and audit quality together on Sutainability Performance Based on the test results, the variables of stakeholder pressure and audit quality together have an effect on Sutainability Performance. As a result of this research, it is suggested that companies should also attach importance to knowledge, expertise and innovation in the field of sustainability so as to give companies a competitive advantage in adopting and implementing sustainable practices. Accurate and transparent information about the company's sustainability efforts can also increase trust and support from stakeholders.
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN TAX AVOIDANCE SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN SUBSEKTOR BATU BARA Budi, Saksono; Asmonah, Siti; Zena, Zena
Jurnal Ilmiah Publika Vol 11 No 1 (2023): Jurnal Ilmiah Publika
Publisher : Faculty of Social and Political Sciences, Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/publika.v11i1.8610

Abstract

Penelitian ini bertujuan untuk mendapatakan bukti empiris mengenai pengaruh good corporate governance, profitabilitas dan ukuran perusahaan terhadap manajemen laba dengan tax avoidance sebagai variable intervening. Data dalam penelitian ini diperoleh melalui website www.idx.co.id. Penelitian ini menggunakan metode purposive sampling dalam menentukan sampel. Sebanyak 9 dari 21 perusahaan pertambangan subsektor Batu Bara yang terdaftar di Bursa Efek Indonesia dengan 5 tahun pengamatan yaitu dari 2014 sampai 2018, sehingga diperoleh 45 sampel penelitian. Data penelitian ini dianalisis dengan menggunakan metode analisis statistik dan analisis jalur untuk menguji variable intervening dalam model penelitian. Metode statistik yang digunakan untuk menguji hipotesis adalah Partial Least Square (PLS). Hasil penelitian ini menemukan bahwa Good Corporate Governance berpengaruh signifikan terhadap manajemen laba, Ukuran perusahaan dan profitabilitas tidak berpengaruh signifikan terhadap manajemen laba. Good Corporate Governance dan Profitabilitas berpengaruh signifikan terhadap Tax Avoidance, Ukuran Perusahaan tidak berpengaruh signifikan terhadap Tax Avoidance. Tax Avoidance  berpengaruh signifikan terhadap manajemen laba. Tax Avoidance tidak mampu memediasi pengaruh Good Corporate Governance, Ukuran Perusahaan dan Profitabilitas terhadap manajemen laba.
IMPACT OF ACCOUNTING, MANAGERIAL AND TECHNOLOGY METHODS IMPLEMENTATION ON SMES' FINANCIAL PERFORMANCE Budi, Saksono; Rahman Hakim, Dani; Rosini, Iin; Acheampong, Kennedy
International Journal of Contemporary Accounting Vol. 6 No. 1 (2024): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pz93k758

Abstract

This study analyzes the influence of implementing accounting, managerial, and technology methods on the financial performance of small and medium enterprises (SMEs). The implementation of accounting methods was reflected based on the dimensions of intellectual capital, internal control system, and the availability of financial statements. The managerial methods, on the other hand, were reflected by business strategy, market orientation, and total quality management. Meanwhile, the technology was reflected by the payment gateway, receipt services, and e-commerce dimensions. As a case study, this study sampled 220 SMEs with a turnover of around 300 million to 2.5 billion rupiahs per annum in South Tangerang City. We chose SMEs in this city because it is one of the areas with the highest economic growth in Indonesia. Therefore, the development of SMEs in this city would likely be an excellent example of SMEs in other regions in Indonesia. Using the structural equation modelling partial least square (SEM-PLS) estimator, this study revealed that accounting and managerial methods positively influence SMEs' financial performance. However, this study found no evidence that technology adoption influences it. It implies that SMEs were still unfamiliar with technological adoption. The investments issued by SMEs to adopt technology seem unable to create the expected rate of returns.
Co-Authors ACHEAMPONG, KENNEDY Ajimat, Ajimat Anthoni, LUkman Asmonah, Siti Desi Kurniawati Fahmy, Edian Isnaeni, Devi Putri Puspitasari, Neng Linda Rahman Hakim, Dani Rosini, Iin Syahputra, Aldi Ibnu Yusuf Yusuf Zena, Zena Zendrato, Jernih Eli Dekati