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Laksana, Rio Dhani
Universitas Jenderal Soedirman, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Other

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The Important Evidence of Leverage in Mediating the Effect of Sales Growth and Capital Intensity on Profitability Sarah Triayuni; Najmudin; Rio Dhani Laksana
Journal of Management and Social Sciences Vol. 2 No. 1 (2023): Februari : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v2i1.231

Abstract

The main goal of this study is to assess the impact of sales growth applying the leverage as mediator factor and capital intensity to profitability. The population of study consist of 41 manufacture corporates registered at the IDX which the observation period during year 2019 to 2020. Based on the data analysis and result of study applying Structural Equation Modeling-Partial Least Square or SEM-PLS, the evidence shows that there is no impact significantly from sales growth to profitability. Meanwhile, sales growth has an impact positively to leverage; financial leverage has an impact negatively to profitability; and financial leverage could mediate the effect of sales growth variable to profitability. In addition, capital intensity has an impact negatively to profitability.As the implication, this result recommends that manufacture companies should avoid using debt to finance their operation because it could lead to a decrease in profits.
Analisis Gaya Hidup Konsumen dan Etnosentrisme terhadap Perpektif Kualitas dan Implikasinya terhadap Niat Membeli Produk Budaya Pramono Hari Adi; Rio Dhani Laksana; Intan Shaferi
Probisnis Vol 15, No 2: Agustus (2022)
Publisher : Universitas Amikom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35671/probisnis.v15i2.1980

Abstract

Penerapan Asean Financial Network sebagai pasar bebas di kawasan Asia Tenggara pada penyerahan tahun 2015 memungkinkan tanpa masalah mempromosikan barang dan jasa ke lokasi internasional lainnya di kawasan Asia Tenggara agar persaingan semakin ketat. Hambatan akan berkurang atau mungkin tidak ada dan membuka pasar untuk industri dalam negeri yang berkembang. Pengertian terbaik adalah persepsi klien terhadap atribut-atribut yang dianggap penting. Penelitian ini akan mengembangkan model etnosentrisme pembeli, identitas sosial, persepsi kepuasan konsumen membeli barang dagangan etnik dengan variabel intervensi sikap pembeli. Hal ini terlihat pada pola penelitian pembeli barang dagangan batik Banyumas. Sampel penelitian sebanyak 150 pelanggan pelanggan batik Banyumas yang diambil secara purposive sampling dengan pengumpulan data kuesioner. Penelitian dilakukan dengan uji statistik dengan SPSS. Hasil secara simultan variabel cara hidup, etnosentrisme klien dan persepsi kualitas tinggi memiliki pengaruh yang cukup besar terhadap produktivitas kerja. Hasil parsial yaitu variabel cara hidup memiliki pengaruh yang cukup besar terhadap niat beli, variabel etnosentrisme konsumen memiliki dampak ukuran penuh terhadap niat beli, variabel gagasan besar memiliki pengaruh yang signifikan terhadap pembelian pelanggan tujuan.
Does Transfer Pricing, Sales Growth, Foreign Ownership, Asset Intensity Affect Tax Avoidance in Energy Companies in Indonesia? Rio dhani Laksana; Intan Shaferi; İlkay Aydoğmuş
Journal of Social Science 2424-2434
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v4i6.667

Abstract

Tax avoidance measures are carried out because of different interests on the part of the government and the companies, where the government needs to increase state revenues through large tax revenues while the companies want taxes to be as minimal as possible because taxes are a burden that reduces profits. The research aims to examine transfer pricing, sales growth, asset intensity and Foreign Ownership affected on tax avoidance in energy companies in Indonesia. A sample of companies in the energy sector that were listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022 was selected. Descriptive statistical tests, conventional assumptions, multiple regression analysis, and hypothesis testing. According to the test, the findings of this study show that transfer pricing and asset intensity has positive impacts impacts tax avoidance. Sales Growth and Foreign ownership, have a negative impact on tax avoidance
Optimalisasi profitabilitas ,perluasan pemasaran dan literasi keuangan pada usaha sculpture painting cake Rio Dhani Laksana; Intan Shaferi; Alisa Tri Nawarini
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 3 (2024): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i3.25999

Abstract

Abstrak Kewirausahaan merupakan aktivitas yang dinamis. Pada usaha dengan keterampilan khusus seperti usaha pembuatan cake dan kue, wirausaha manjadi sangat penting. Hal ini karena selain keterampilan yang harus dimiliki, dalam menjalankan usaha juga perlu keterampilana manajemen, seperti pemasaran dan juga pengelolaan keuangan. Beberapa usaha atau usaha skala UMKM masih belum memiliki keterampilan keuangan atau literasi masih kurang. Karena focus pada pembuatan produksi namun belum dapat melakukan pemasaran dan keuangan. Metode Penelitian dilakukan secara kualitatif dengan observasi dan wawancara terhadap mitra untuk mengidentifikasi langsung masalah dan memberikan solusi atas permasalahan tersebut. Penelitian dilakukan bersama mitra usaha yang merupakan usaha berlabel Cake dan Catering Purwokerto. Hasil pelaksanaan ini merupakan diskusi dan materi mengenai bisnis dan wirausaha dengan tujuan memberikan dimensi manajemen keuangan, pemasaran, operasional dan sumber daya manusia untuk strategi bisnis dan usaha. Diskusi kewirausahaan memberikan arahan untuk dapat berdaya saing dalam usaha agar profit dapat dibukukan dengan baik. Hal ini diupayakan karena mitra merupakan usaha rumahan dimana terdapat kemungkinan wirausaha yang dijalankan menjadi kurang fokus dalam pencatatan keuangan. Untuk produksi karena penyedia jasa pada makanan, permintaan konsumen merupakan bagian dari inovasi dan adaptaasi yang perlu selalu dikedepankan oleh mitra. Kata kunci: profitabilitas ; pemasaran ; literasi keuangan ; sculpture painting cake. AbstractEntrepreneurship is a dynamic activity. In businesses with special skills such as cake and pastry making businesses, entrepreneurship becomes very important. This is because apart from the skills you must have, running a business also requires management skills, such as marketing and financial management. Some businesses or MSME scale businesses still do not have financial skills or literacy is still lacking. Because the focus is on making production but cannot do marketing and finance. The research method was carried out qualitatively by observing and interviewing partners to directly identify problems and provide solutions to these problems. The research was conducted with a business partner which is a business labeled Cake and Catering Purwokerto. The results of this implementation are discussions and material regarding business and entrepreneurship with the aim of providing financial, marketing, operational and human resource management dimensions for business and business strategies. Entrepreneurship discussions provide direction for being competitive in business so that profits can be recorded well. This is done because the partner is a home business where there is a possibility that the entrepreneur being run will be less focused on financial recording. For production as food service providers, consumer demand is part of the innovation and adaptation that Mitrav needs to always prioritize Keywords: profitability; marketing ; financial literacy ; sculpture painting cake.
Does Transfer Pricing, Sales Growth, Foreign Ownership, Asset Intensity Affect Tax Avoidance in Energy Companies in Indonesia? Rio dhani Laksana; Intan Shaferi; İlkay Aydoğmuş
Journal of Social Science Vol. 4 No. 6 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v4i6.667

Abstract

Tax avoidance measures are carried out because of different interests on the part of the government and the companies, where the government needs to increase state revenues through large tax revenues while the companies want taxes to be as minimal as possible because taxes are a burden that reduces profits. The research aims to examine transfer pricing, sales growth, asset intensity and Foreign Ownership affected on tax avoidance in energy companies in Indonesia. A sample of companies in the energy sector that were listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022 was selected. Descriptive statistical tests, conventional assumptions, multiple regression analysis, and hypothesis testing. According to the test, the findings of this study show that transfer pricing and asset intensity has positive impacts impacts tax avoidance. Sales Growth and Foreign ownership, have a negative impact on tax avoidance
Co-Authors Achmad, Fariz Alisa Tri Nawarini Chandra Suparno Dyah Perwita Hersugondo Hersugondo, H. I Gede Krisna Sukma Putra İlkay Aydoğmuş Intan Shaferi, Intan Mayasari, Viviana Mayasari, Viviana Muliasari Pinilih Najmudin Pahlevi, Akbar Pramono Hari Adi Sarah Triayuni