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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal PKM Manajemen Bisnis
Yudawirawan, Moh. Yuddy
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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TELAAH INDEPENDENSI AUDITOR: ROTASI, ETIKA PROFESI DAN KECERDASAN EMOSIONAL Yudawirawan, Moh. Yuddy
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 2 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (60.708 KB) | DOI: 10.37481/sjr.v2i2.63

Abstract

Freedom is an expensive thing. Auditor valuation has an impact on company value. But the company hopes to get a good image. Therefore, the auditor sholud have integrity and professionalism. This research discusses the effect of auditor rotation, professional ethics, and emotional intelligence on auditor independence. This research method is a quantitative, because it looks for the influence of independent variables with dependent variables. This finding confirms that auditor independence is determined by rotation, professional ethics and emotional intelligence. The purpose of this finding is, to create a condition of independence, it is necessary to integrate rules, namely normative rules (Minister of Finance), professional rules (Public Accounting Firm), work rules and self-regulation
PENGARUH TATA KELOLA PERUSAHAAN DAN TRANSFER HUBUNGAN ISTIMEWA TERHADAP TARIF PAJAK EFEKTIF PERUSAHAAN Yudawirawan, Moh. Yuddy; Yanuar, Yayan; Hamdy, Syaibatul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 1 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i1.242

Abstract

This study aims to analyze the effect of corporate governance and transfer of special relationships to effective tax rates. This method uses quantitative descriptive. This population is 89 companies and uses various industrial manufacturing sub-sector companies and consumer goods industries, with a sample of 52 with purposive sampling in sampling techniques. The data analysis technique uses SPSS 24 with descriptive statistical tests, classic assumption tests, partial tests and simultaneous tests using multiple linear regression methods. The results show simultaneously that corporate governance variables and transfer of special relationships have a significant effect on effective tax rates. This is proven by the significance value of 0.007 less than 0.05
PENGARUH FINANCIAL DISTRESS, KONEKSI POLITIK DAN FOREIGN ACTIVITY TERHADAP TAX AVOIDANCE Yudawirawan, Moh. Yuddy; Yanuar, Yayan; Hamdy, Syaibatul
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 1 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i1.430

Abstract

The purpose of this study was to examine and obtain empirical evidence of the effect of financial distress, political connections, and foreign activity on tax avoidance. This research was conducted using secondary data and then processed using the SPSS application program. The sample used in this study amounted to 11 mining companies that have been selected using a purposive sampling method that has met the criteria of 49 publicly traded companies listed on the Indonesia Stock Exchange for the period 2016-2019. The results of research on financial distress have a significant negative effect, while other variables (political connections, and foreign activity) do not have a significant effect on tax avoidance.
Peningkatan Motivasi, Kedisiplinan dan Keahlian Siswa-Siswi Yayasan Al-Mutakabbir Kabupaten Bogor Saragih, Muhammad Rizal; Rusdi, Rusdi; Hunein, Hamida; Sadewa, Prima; Nurullah, Mawardi; Hasan, Julian Muhammad; Septiningrum, Liana Dwi; Prasetya, Eka Rima; Yudawirawan, Moh. Yuddy; Arini, Dewi Ulfah; Sujarwo, Sujarwo; Margie, Lyandra Aisyah; Habibah, Habibah; Afriadi, Fiqih; Febriyanto, Fery Citra
Jurnal PKM Manajemen Bisnis Vol. 5 No. 1 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i1.1124

Abstract

The objective of this community service initiative is to enhance the motivation, discipline, and expertise of students at the Al-Mutakabbir Foundation in Bogor Regency. This program employs seminars and discussions as its primary methods of engagement. The target population for this activity consists of 50 students from the foundation. During the community service event, participants were exposed to a series of interactive seminars designed to address key topics relevant to their personal and academic development. Experts and facilitators led discussions that encouraged students to actively engage with the material, share their perspectives, and collaborate on solutions to common challenges they face. One significant outcome of this initiative was the heightened motivation observed among students. Many expressed renewed enthusiasm for their studies and a clearer understanding of their personal goals. Additionally, the emphasis on discipline helped students recognize the importance of time management and consistent effort in achieving success. The participants demonstrated their understanding through practical applications of the concepts discussed, such as creating personalized action plans for their studies and developing strategies for overcoming obstacles. The objectives of the service were not only met but exceeded, laying a solid foundation for the students' ongoing development.
PENGARUH UKURAN PERUSAHAAN, INTENSITAS ASET TETAP, DAN TINGKAT UTANG TERHADAP MANAJEMEN PAJAK Yudawirawan, Moh. Yuddy
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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

Abstract

This research aims to analyze and provide empirical evidence on the influence of firm size, fixed asset intensity, and leverage on tax management. This study adopts an associative quantitative approach using secondary data from the financial reports of consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. The sample selection procedure utilizes purposive sampling method, resulting in a sample of 25 companies that meet the criteria. The variables used in this research include firm size (X1) as the first independent variable, fixed asset intensity (X2) as the second independent variable, leverage (X3) as the third independent variable, and tax management (Y) as the dependent variable. The analytical technique employed is panel data regression analysis using E-views 12 software. The research findings reveal that the size of a firm plays a crucial role in shaping its tax management practices, whereas factors such as fixed asset intensity and leverage do not have a significant impact on how taxes are managed. This suggests that larger firms may have more resources or capabilities to handle tax-related strategies effectively, while the composition of assets or the extent of borrowing does not substantially alter their approach to tax management.
Sosialisasi Budaya Organisasi dan Kewajiban Belajar, Peningkatan Kompetensi dan Motivasi serta Pelatihan Manajemen Keuangan dan Literasi Keuangan Syariah kepada Siswa dan Siswi Yayasan Al-Mutakabbir Kabupaten Bogor Saragih, Muhammad Rizal; Rusdi, Rusdi; Ambarita, Dinar; Sadewa, Prima; Nurullah, Mawardi; Hasan, Julian Muhammad; Septiningrum, Liana Dwi; Prasetya, Eka Rima; Yudawirawan, Moh. Yuddy; Arini, Dewi Ulfah; Sujarwo, Sujarwo; Afriadi, Fiqih; Febriyanto, Fery Citra
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1436

Abstract

Community service plays a vital role in bridging the gap between academic knowledge and real-world application, particularly in fostering awareness of organizational culture, lifelong learning, and financial literacy among young generations. The urgency of this activity stems from the growing need to equip students with not only academic competence but also practical skills that enhance their personal development and readiness for future professional environments. This community service program aimed to promote organizational culture, instill a sense of continuous learning, enhance student competence and motivation, and provide training in financial management and Islamic financial literacy to the students of the Al-Mutakabbir Foundation in Bogor Regency. The program was conducted through seminars and interactive discussions, targeting a total of 50 student participants. Through engaging and participatory methods, students were introduced to key concepts and best practices in financial planning, savings, investment from an Islamic perspective, and the importance of upholding organizational values. The results demonstrated a high level of comprehension and active application of the materials discussed, as reflected in post-activity evaluations and participant feedback. The implications of this success are significant, as it indicates an increased capacity among students to manage their finances responsibly and align their behavior with positive organizational and cultural values, ultimately supporting their holistic growth and contribution to society.
Co-Authors Afriadi, Fiqih Ambarita, Dinar Arini, Dewi Ulfah Febriyanto, Fery Citra Habibah Habibah Hamdy, Syaibatul Hasan, Julian Muhammad Hunein, Hamida Margie, Lyandra Aisyah Nurullah, Mawardi Prasetya, Eka Rima Prima Sadewa Rusdi Rusdi Saragih, Muhammad Rizal Septiningrum, Liana Dwi Sujarwo Sujarwo Yanuar, Yayan