Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

2.488

P-Index

This Author published in this journals

All Journal Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Syi'ar Iqtishadi Jurnal Mantik JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Journal of Applied Business, Taxation and Economics Reseach Indonesian Journal of Multidisciplinary Science Journal of Social Science International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)

Hasanudin, Agus Ismaya

Universitas Sultan Ageng Tirtayasa

Author-ID : 1386909

Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

Published : 15 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

Pengaruh Struktur Pengendalian Internal dan Budaya Organisasi terhadap Kinerja Pegawai Santosa, Imam; Hasanudin, Agus Ismaya; Hanifah, Imam Abu
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 1 (2017): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

This study examines the effect of Internal Control Structure and Organizational Culture on Employee Performance in the Provincial Government of Banten. The institutional theory approach is expected to explain the implementation of this research. This research uses quantitative method with questionnaire. The sample in this study are employees related / related to internal control and organizational culture with purposive sampling technique as much as 100 respondents. The statistical tool used is SmartPLS version 1.01. The results of quantitative analysis indicate that the control environment, risk assessment, control activities and organizational culture have a positive effect on employee performance. But for information and communication, and monitoring does not affect the performance of employees. The main contribution of this research is expected to add more understanding to internal control structure and organizational culture on employee performance so that it can be used in policy formulation and improvement in employee performance.Keywords: Internal Control Structure, Organizational Culture, Employee Performance.

PERAN SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI, PENGENDALIAN INTERN DAN KOMITMEN ORGANISASI DALAM MENINGKATKAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA SERANG Rohman, Abdul; Hasanudin, Agus Ismaya; Lestari, Tri
JURNAL RISET AKUNTANSI TIRTAYASA Vol 5, No 2 (2020): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v5i2.8995

The purpose of this research is to get the evidence about effect of human resources, government acconting standards, information technology untilization, internal control, and organizational commitment on the quality of local govermment finance.The population in this study is the Regional Device Organization (OPD) Kota Serang with samples secretary, heads of division and staff doing financial activities. Sample were selected by purposive sampling method. Data obtained by distributing questionnare directly to 128 responden and 82 quesionnare that can be processed. Analysis of data using multiple linear regressioner with SPSS (Statistics Product and Service Solution) 25Keyword : Human resources, Government acconting standards, Information technology untilization, Internal control, Organizational commitment, govermment financial statement quality.

Pengungkapan Pengendalian Internal : Esensi Komisaris Independen dan Struktur Kepemilikan Industri Perbankan di Indonesia Agus Ismaya Hasanudin; Dadan Ramdhani; Andry Dwi Fajar
Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i1.7570

This study aims to examine the influence of independent commissioners on the disclosure of internal controls with ownership structure as a moderating variable.This study uses the sempel of the banking industry sector in Indonesia during 2013-2018. The sampling method used in this study is purposive sampling, the number of companies that made sempel this company is 119 companies with observations for 3 years. Data processing used by researchers is multiple regression analysis.The results of this study show that independent commissioners negatively affect the disclosure of internal controls, while the government ownership structure strengthens the influence of independent commissioners on disclosure of internal controls and private ownership structure weakens the influence of independent commissioners on the disclosure of internal controls

Kepatuhan Wajib Pajak Online Shopping Di Jakarta: Urgensi Antara E-Commerce Dan Jumlah Pajak Yang Disetor Agus Ismaya Hasanudin; Dadan Ramdhani; Muhamad Deny Bagas Giyantoro
Tirtayasa Ekonomika Vol 15, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v15i1.7828

The purpose of this study is examining the effect of e-commerce on the amount of tax paid with taxpayer compliance as an intervening variable. Respondents in this study were 67 online shopping entrepreneurs in Jakarta and using a platform incorporated in the IDEA (Indonesian E-Commerce Association) community. This study using primary data to obtain information from respondents by a purposive sampling method. Data analysis uses Statistical Product and Service Solution (SPSS) application version 25. The results of this study indicate that e-commerce has no significant effect on taxpayer compliance and the amount of tax paid through taxpayer compliance as an intervening variable, while e-commerce has an effect significantly to the amount of tax paid and taxpayer compliance has a significant effect on the amount of tax paid.Tujuan penelitian ini adalah untuk menguji pengaruh e-commerce terhadap jumlah pajak yang disetor dengan kepatuhan wajib pajak sebagai variable intervening. Responden dalam penelitian ini adalah 67 pengusaha online shopping yang ada di Jakarta dan menggunakan platform yang tergabung dalam komunitas IDEA (Asosiasi E-Commerce Indonesia). Penelitian ini menggunakan data primer untuk memperoleh informasi dari responden dengan menggunakan metode purposive sampling. Data analisis menggunakan aplikasi Statistical Product and Service Solution (SPSS) versi 25. Hasil penelitian ini menunjukkan bahwa e-commerce tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak dan jumlah pajak yang disetor melalui kepatuhan wajib pajak sebagai variabel intervening, sedangkan e-commerce berpengaruh secara signifikan terhadap jumlah pajak yang disetor dan kepatuhan wajib pajak berpengaruh secara signifikan terhadap jumlah pajak yang disetor.

ANTESEDEN DAN KONSEKUENSI NIAT MEMBAYAR ZAKAT PENGHASILAN Willy Nurhayadi; Agus Ismaya Hasanudin; Tenny Badina
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 1, No 2 (2017)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v1i2.2559

The purpose of this study was to analyze the influence of Attitude, Subjective Norms, Level Worship, Zakat Knowledge, Confidence Level, The Perceived Behavioral Control on Behavioral Intention and also Its Perceived Behavioral Control and Intention to Conduct Compliance Income Zakat. The data used in this study was obtained from the university in the city of Serang, Banten. The data were processed using the software program Statistical Product and Service Solutions (SPSS). This study used a purposive sampling method to sample accounting lecturer. Source of data obtained from the field research, in particular by distributing questionnaires to obtain primary data. The results showed (1) attitude affect the Intention Behavior, (2) Subjective Norm has no effect on Behavioral Intention, (3) Levels of Worship has no effect on Behavioral Intention, (4) Knowledge of Zakat no effect on Behavioral Intention, (5) Level of Confidence no effect on Behavioral intention, (6) The perceived Behavioral Control effect on Behavioral intention, (7) The perceived Behavioral Control has no effect on Zakat Income Compliance, and (8)Behavioral intention affect the Zakat Income Compliance.

Tax Aggressiveness: The Role of Capital Intensity and Inventory Intensity with Leverage as Intervening Elin Marlina; Agus Ismaya Hasanudin; Windu Mulyasari
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.97

This Research Aims To Know The Effect Of Capital Intensity And Inventory Intensity On Tax Aggressiveness And To Know The Role Of Leverage In Mediating Capital Intensity And Inventory Intensity To Tax Aggressiveness In The Mining Industry In Indonesia. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) from 2016-2020. The sample used in this study was selected by purposive sampling. The sample of companies that were successfully obtained in this study was 45 companies. The Source of data used in this study is secondary data with a purposive sampling method. The data analysis technique used is with the help of the SPSS Version 20.00 Application Program for WindowsThe results showed that Capital Intensity has a positive effect on Tax Aggressiveness, Inventory intensity has a positive effect on Tax Aggressiveness, Leverage is not able to mediate Capital Intensity on Tax Aggressiveness, Leverage is not able to mediate Inventory Intensity on Tax Aggressiveness and Leverage has a positive effect on Tax Aggressiveness.

Transfer Pricing Policy: The Role of Taxes, Incentive Tunneling and Bonus Mechanism Elfaumi Farkhah Elfa; Agus Ismaya Hasanudin; Tri Lestari Lestari
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 6 (2022): August 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i6.101

This study aims to determine and examine the effect of taxes, tunneling incentive, and bonus mechanism for transfer pricing indications. The approach used in research is a quantitive approach. The population in this study uses registered manufacturing companies on the Indonesia Stock Exchange in 2016-2020. The number of samples in this research used after going through purposive sampling technique as many as 14 companies for 5 year. The data in this study are secondary data and data obtained from the site www.idx.go.id and company performance reports. The analytical method used in this study is multiple linier regression analysis with using SPSS Statistics 25 software in data processing starting from descriptive statistical tests to hypothesis testing. The results showed that the tax have an effect on indications of transfer pricing. And tunneling incentives have an effect on indications of transfer pricing. Meanwhile the variable bonus mechanism has no effect on transfer pricing indications.

The Influence of Profitability and Liquidity on Company Value with Capital Structure as Moderating Variables Agus Ismaya Hasanudin; Risma Nindya Primawresti; Tri Lestari
Journal of Social Science Vol. 3 No. 2 (2022): Journal of Social Science
Publisher : Syntax Corporation Indonesia

This study aims to examine the effect of profitability and liquidity on company value with capital structure as a moderating variable. Company value is essential to know because it reflects growth and performance. The object of this research is pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2015-2019. because the 2015-2035 National Industrial Development Master Plan states the pharmaceutical and pharmaceutical ingredients industry is one of the mainstay manufacturing sectors that get development priority because it plays a significant role as the main driver of the national economy. This quantitative research is included in associative research to obtain information about the influence or relationship between two or more variables. The results of study shows that one company that has just been listed on the IDX from 2018 so that it becomes a deduction in the sample used.

THE EFFECT OF TRANSFER PRICING, TAX INCENTIVES, THIN CAPITALIZATION, ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS A MODERATE VARIABLE Agus Ismaya Hasanudin; M Habibi Rizqullah; Denny Susanto
Indonesian Journal of Multidisciplinary Science Vol. 1 No. 8 (2022): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

This study aims to determine the effect of transfer pricing, tax incentives and thin capitalization on tax aggressiveness with firm size as a moderating variable. The object of research used is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This research is a type of quantitative research with secondary data based on the company's financial statements obtained from the Indonesia Stock Exchange website. The sample selection in this study used a purposive sampling method so that the sample that met the criteria was obtained by 73 companies. Data processing was carried out using the SPSS 25 application program with the research model using multiple linear regression and moderated regression analysis (MRA). The results of the research simultaneously show that the transfer pricing, tax incentives, and thin capitalization variables together have an effect on tax aggressiveness. The results partially show that transfer pricing has no positive effect on tax aggressiveness, tax incentives and thin capitalization have a positive and significant effect on tax aggressiveness. While the moderated regression analysis (MRA) test shows that the firm size variable cannot moderate the effect of transfer pricing and tax incentives on tax aggressiveness, however the firm size variable can moderate and strengthen the effect of thin capitalization on tax aggressiveness.

THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE WITH PROFITABILITY AS INTERVENING VARIABLES Agus Ismaya Hasanudin; Rahma Sukmadianti; Sabaruddinsah
Indonesian Journal of Multidisciplinary Science Vol. 1 No. 10 (2022): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

This study aims to determine the effect of good corporate governance and corporate social responsibility on firm value with profitability as an intervening variable. The sample used in this study is the Manufacturing Company in the Consumer Goods Industry Sector which is listed on the Indonesia Stock Exchange. This study uses secondary data that refers to information that has been collected from existing sources. In the form of company records or documentation, industry analysis by the media, government publications, internet, websites and others. SPSS 20 was used in this study to analyze research consisting of descriptive statistics and hypothesis testing. The results of this study indicate that Good Corporate Governance has an effect on firm value. Meanwhile, Corporate Social Responsibility has no effect on Company Value.

Co-Authors Abdul Rohman Agus Sholikhan Yulianto Agus Sholikhan Yulianto Andry Dwi Fajar Anggi Haerani Aris Supriadi Denny Susanto Elfaumi Farkhah Elfa Elin Marlina Imam Abu Hanifah Ismawati, Iis Lestari, Tri Lia Uzliawati M Habibi Rizqullah Morlia Hindriani Muhamad Deny Bagas Giyantoro Mulyasari, Windu Nurhayati Soleha Rahma Sukmadianti Ramdhani, Dadan Risma Nindya Primawresti Rita Rosiana Sabaruddinsah Santosa, Imam Sev Rahmiyanti Soleha, Nurhayati Tenny Badina Vani Vauliyanti Willy Nurhayadi Yudhistira Saputra

Title

Found 15 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 15 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 15 Documents
Search