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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal ULTIMATICS Jurnal PkM MIFTEK
Maulana, Ilham Ahmad
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Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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FAKTOR-FAKTOR YANG MEPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN PROPERTI DAN REAL ESTATE Maulana, Ilham Ahmad
KRISNA: Kumpulan Riset Akuntansi Vol. 12 No. 1 (2020)
Publisher : Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.454 KB) | DOI: 10.22225/kr.12.1.1873.13-20

Abstract

Dalam kurun waktu 10 tahun terakhir realissasi penerimaan pajak selalu tidak pernah mencapai target. Salah satu indikasi selalu tidak tercapainya target pajak karena terdapat agresivitas pajak yang dilakukan oleh perusahaan. Agresivitas pajak adalah tindakan menurunkan penghasilan yang dikenaka pajak melalui kegiatan perencanaan pajak, baik secara legal maupun ilegal. Dalam penelitian ini bertujuan untuk mengetahui dan menganalisis bagaimana pengaruh Capital Intensity, Profitabilitas, Leverage, Ukuran Perusahaan dan Inventory Intensity terhadap Agresivitas Pajak. Populasi dari penelitian ini adalah seluruh perushaan Properti dan Real Estate yang terdaftar di BEI. Pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 34 perusahaan. Analisa data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil dari penelitian ini diperoleh bahwa variavel Capital Intensity, Profitabilitas, dan Inventory Intensity berpengaruh terhadap Agresivitas Pajak, sedangkan Leverage dan Ukuran Perusahaan tidak berpengaruh terhadap Agresivitas Pajak. Manfaat dari penelitian ini adalah untuk mengembangkan teori serta pengetahuan dalam bidang akuntansi, khususnya dalam perpajakan yang berkaitan denagn agresivitas pajak dan bagi investor dapat menjadi pertimbangan saat menanamkan modalnya agar terhindar dari perusahaan yang melakukan tidakan pajak agresif.
Prewedding Location Selection Recommendation System using Count Vectorization and Cosine Similarity Kurniadi, Dede; Maulana, Ilham Ahmad
ULTIMATICS Vol 17 No 1 (2025): Ultimatics : Jurnal Teknik Informatika
Publisher : Faculty of Engineering and Informatics, Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/ti.v17i1.4050

Abstract

Choosing the right pre-wedding location is a concern for many couples due to the many options available, which often causes confusion and is time-consuming in decision-making. Therefore, a recommendation system is needed to assist couples in determining the prewedding location that suits their preferences. This research aims to provide alternative recommendations for prewedding locations and simplify the process of selecting a suitable location. This system integrates the content-based filtering method by applying count vectorization and cosine similarity calculations to calculate and measure the level of similarity between locations based on features in the dataset when producing prewedding location recommendations. The Rapid Throwaway Prototyping method ensures the system development is done iteratively and involves direct feedback from users. The recommendation system is evaluated using the Mean Reciprocal Rank (MRR) metric to measure the effectiveness of the recommendations provided by the system. The results show that the developed prewedding location recommendation system can provide relevant location recommendations with good performance, as evidenced by the Mean Reciprocal Rank (MRR) value of 0.88, which indicates that the system is effective in placing the most relevant locations at the top of the recommendation list. The high MRR value shows the system's effectiveness in providing relevant recommendations, improving customer experience, and supporting the company's competitiveness in the prewedding documentation industry.
Meningkatkan Produktivitas dan Sumber Daya Manusia Melalui Kegiatan KKN Tematik Sutedi, Ade; Setiawan, Rizal; Rahadiansyah, Ardian Tri; Rosmawati, Rosmawati; Hestiyanti, Mita; Amalia, Aceu Emil; Nurbayinah, Siti Rahmah; Maulana, Ilham Ahmad; Aulia, Wafa Ghaida; Santika, Sesti; Putra, Andre Pratama; Saputra, Deni; Ilyasa, Muhamad; Dahman, Muhammad; Fathori, Moch Zain; Nurfikri, Muhammad Ikhsan; Pratama, Aldy Gumelar; Hakim, Arif Lukmanul; Fhadillah, Shelly Umayah; Rizqulloh, Zidan Rakan
Jurnal PkM MIFTEK Vol 3 No 2 (2022): Jurnal PkM MIFTEK
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/miftek/v.3-2.1312

Abstract

THEMATIC KKN is an activity with a background in community service. This service is of course aligned with the background of the community in the area where the KKN is carried out. The background of the community in the KKN area of ”‹”‹Wanajaya village Most of the population are MSME managers, breeders and laborers. With this data, an increase in productivity in their business activities is an important thing to explore. Then the increase in productivity must be accompanied by an increase in human resources which basically in this day and age must be able to operate technology that contains information and be able to communicate it properly. In this way, the work program carried out aims to improve business capabilities with qualified human resources. The program is carried out in 4 stages, namely the observation stage, the socialization stage, the implementation stage and the evaluation stage. In the socialization stage it produces data on human resources who have experienced an increase in digital knowledge of 435 people and the evaluation stage produces an effect of increasing community productivity in processing a product in the form of BOKASI fertilizer.
Program Kerja Unggulan Pengembangan UMKM Usaha Kuliner dan Fashion di Desa Wanaraja Aisyah, Risa; Kalimat, Arul Budi; Maulana, Ilham Ahmad; Harlini, Meti; Uyun, Syifa Qurrotul; Destia, Triyanda Putra; Aziz, Rafi Nurkholiq; Ilyasa, Salya; Nuraisah, Siti; Adela, Yoga; Gunawan, Sendi Febrian; Fadilah, Luthfi Aqshol; Setiawan, Muhamad Yogi; Muntiani, Via; Febis, Delsa Tria; Padini, Dewi Sri; Hendriyana, Hendriyana; Purkon, Haikal Muhammad; Nadila, Ai Salsa; Nugraha, Mochammad Suva
Jurnal PkM MIFTEK Vol 4 No 1 (2023): Jurnal PkM MIFTEK
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/miftek/v.4-1.1319

Abstract

MSMEs are required to be able to compete and create products that can be accepted, not only by domestic consumers (Indonesia) but also consumers in Southeast Asia. MSMEs are able to support large businesses, such as providing raw materials, spare parts and other supporting materials. Therefore, through this Real Work Lecture (KKN) program, Group 10 KKN conducts training and assistance to Micro, Small and Medium Enterprises actors in Wanaraja Village for 1 month. With the aim of helping and providing an understanding of how very influential branding and packaging design are in product marketing in the market. As for the results achieved by Micro, Small and Medium Enterprises, their products will have product branding and logos and be able to market MSME products online.
Co-Authors Ade Sutedi, Ade Adela, Yoga Aisyah, Risa Amalia, Aceu Emil Aulia, Wafa Ghaida Aziz, Rafi Nurkholiq Dahman, Muhammad Dede Kurniadi Deni Saputra Destia, Triyanda Putra Fadilah, Luthfi Aqshol Fathori, Moch Zain Febis, Delsa Tria Fhadillah, Shelly Umayah Gunawan, Sendi Febrian Hakim, Arif Lukmanul Harlini, Meti Hendriyana Hendriyana Hestiyanti, Mita Ilyasa, Muhamad Ilyasa, Salya Kalimat, Arul Budi Muntiani, Via Nadila, Ai Salsa Nugraha, Mochammad Suva Nurbayinah, Siti Rahmah Nurfikri, Muhammad Ikhsan Padini, Dewi Sri Pratama, Aldy Gumelar Purkon, Haikal Muhammad Putra, Andre Pratama Rahadiansyah, Ardian Tri Rizal Setiawan Rizqulloh, Zidan Rakan Rosmawati Rosmawati Santika, Sesti Setiawan, Muhamad Yogi Siti Nuraisah, Siti Uyun, Syifa Qurrotul