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All Journal Jurnal Administrasi Bisnis EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi Emerging Markets : Business and Management Studies Journal AICS
NURDAYADI
Swiss German University
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Social Sciences Other

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CORPORATE INCOME TAX OF SMALL MEDIUM ENTERPRISE (SME) Nurdayadi, Nurdayadi
Emerging Markets : Business and Management Studies Journal Vol 4 No 2 (2017)
Publisher : Academic Research Centre Services

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (51.74 KB) | DOI: 10.33555/ijembm.v4i2.3

Abstract

Tax is recently getting the most important income source for the country. In the case of Indonesia, every year the government has increased the annual target of tax income, but it has not been easily and successfully to achieve. In 2013 the government wishes to target the sources of income tax deriving from that small and medium business scale. The research which focuses on the medium scale of corporate tax payer business, would like to see and evaluate implementation of Government Regulation number 46, year 2013 (PP 46/2013), by doing simulation and regression analysis. Those corporate tax payers with the annual sales of around Rp. 7,000,000,000,- seems to be facing a dilemma situation to whether or not to comply with. Particularly since this government regulation does not take into consideration the impact to the tax payers cash flow when financial trouble is being faced and even at the time the companies run in loss situation. It seems it has been the time for the government to review the effectiveness of this regulation, how is being implemented across the country, especially by those corporate tax payers who are preparing book keeping and submitting tax report. The issue of accuracy, accountability and financial engineering follows the implementation of creativity accounting and tax accounting treatment, should have been the concern of the tax office. The idea and advices of mandatory audited financial report is prominent in this research, in order to reach the more targeted collecting tax fund from this class of enterprises in Indonesia.
Cloud Accounting : The Development of Accounting Information System in Industry 4.0 in Indonesia Salem, Sumini; Nurdayadi, Nurdayadi; Alfiandri, Alfiandri
Conference Series Vol. 3 No. 2 (2021): International Conference on Global Innovation and Trends in Economy 2021
Publisher : ADI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/conferenceseries.v3i2.597

Abstract

The digitalization era of Industry 4.0 in Indonesia has significance roles in business sectors and accountancy in which they are progressing and developing. Future accountants are expected to equip upgraded-skills due to the globalization and digitalization of Industry 4.0. The trend of emergence technologies in accounting information system is Cloud Accounting. Hence, the digital transformation of the accounting information system is important for accountants to be fully aware that traditional accounting system will be gradually replaced to more digitalized accounting system. This paper focuses on the needs of Cloud Accounting and the extent of the development of accounting information system in Industry 4.0 in Indonesia. The research methodology of the study is qualitative analysis. Interview, questionnaire and focus group discussion were conducted to gather information from views of accounting business providers, practitioners, and accountants. Published journals of related topic were also examined to get viewpoints of the researchers. The results show that 90% of the respondents agree that accounting information system has evolved to more digitalized accounting system in Industry 4.0. Future accountants will have more challenging accountancy roles due to the digitalization on accounting information system in which digitalized accounting information system will take over with the advancement of technology through education and higher education should prepare future accountants by knowledge of Cloud Accounting in the curriculum of accounting study program.
THE IMPACT OF DEFERRED TAX EXPENSE AND TAX PLANNING TOWARD EARNINGS MANAGEMENT AND PROFITABILITY ROCKY ALFIAN BUNACA; NURDAYADI
Jurnal Bisnis dan Akuntansi Vol 21 No 2 (2019): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.357 KB) | DOI: 10.34208/jba.v21i2.625

Abstract

The aim of this research is to analyze the impact of Deferred Tax Expense and Tax Planning toward Earnings Management and Company’s Profitability. The sample of this research are taken from 24 companies from Consumer Goods Sector that listed in Indonesia Stock Exchange from 2013 – 2017. The variables of this research are Deferred Tax Expense and Tax Planning as Independent Variables, Earnings Management as Intervening Variable, and Company’s Profitability as Dependent Variable. This research use Path Regression Analysis to analyze the role of Intervening Variables in influence other variables. The result of this research, it is found that Deferred Tax Expense has a significant influence toward Earnings Management, but has no influence toward Company’s Profitability. Tax Planning has no significant influence to Earnings Management, but has a significant influence toward Company’s Profitability. It also found that Earnings Management as intervening variable strengthen the influence from Deferred Tax Expense toward Company’s Profitability, but weaken the influence from Tax Planning toward company’s profitability.
Customer Satisfaction In High Demand And Low Supply Of Vegetable Oil In Indonesia Yosua Amendson Pupella; Nurdayadi Nurdayadi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5132

Abstract

Vegetable oil is a type of oil that is produced from plants like palm, sunflower, and even soybean. This oil can be used as cooking oil, bio-fuel, or some other product like cosmetics. When the Covid-19 pandemic hits, the production of vegetable oil decreased but was still able to fulfill the domestic demand. In the year 2022, a war involving Ukraine, the largest producer of sunflower oil, has decreased the supply of vegetable oil while the demand is still increasing. This quantitative research analyzes customer satisfaction of vegetable oil users during the low supply and high demand environment. 100 respondents who cook using vegetable oil in Indonesia have completed the survey with a response rate of 83.33%. This research also analyzes the relationships between price, product availability, and government rules regarding customer satisfaction. The result shows that price, product availability, and government rules influence customers positively. The measurement of the government rules variable lacks reliability, and a more specific measurements are needed to increase understanding of the effect of government rules on customer satisfaction.
Environmental Knowledge, Awareness, Attitude Toward Purchase Intention, Mediated by Infrastructure Readiness & Price Affordability of Electric Vehicle (EV): Case in Indonesia Ramadhan, Naufalian; Nurdayadi, Nurdayadi; Alfiandri, Alfiandri
Jurnal Administrasi Bisnis Vol 13, No 2 (2024)
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jab.v13i2.62216

Abstract

The study investigates the impact of electric vehicle (EV) technology on Indonesia's automotive industry and economy, emphasizing EVs' role in emission reduction. Factors affecting EV uptake, including purchasing behavior and environmental awareness, are analyzed, contributing to the theory of planned behavior. Data from 136 respondents were collected through surveys, revealing positive correlations between environmental awareness, knowledge, attitude, and purchase intent. Price affordability emerges as an intervening variable. The study offers insights for the gradual integration of EVs into Indonesia's automotive sector, highlighting initiatives by both manufacturers and the government, such as introducing EV options and implementing regulations related to energy, charging infrastructure, and taxation. This research underscores the importance of addressing consumer perceptions and market dynamics to facilitate the transition toward electric mobility in Indonesia.
Co-Authors Alfiandri, Alfiandri Ramadhan, Naufalian ROCKY ALFIAN BUNACA Salem, Sumini Yosua Amendson Pupella