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Sudirgo, Tony
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DIRKUSRSUS FILSAFAT EKONOMI KONTEMPORER TENTANG BATAS MORAL PASAR Weruin, Urbanus Ura; Sudirgo, Tony
Jurnal Serina Ekonomi dan Bisnis Vol 2 No 1 (2024): Februari 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jseb.v2i1.30997

Abstract

Artikel hasil penelitian kepustakaan ini ingin memahami secara analitis, kritis, koheren, dan sistematis khas filsafati tentang batas moral pasar. Diskursus filsafat ekonomi kontemporer menunjukkan bahwa praktik ekonomi pada umumnya dan ekspansi pasar pada khususnya tak bisa dipisahkan dari nilai-nilai moral. Tidak hanya bahwa keutamaan-keutamaan moral seperti keadilan, kesejahteraan, dan kebaikan bersama dipenuhi berkat kerja pasar yang kompetitif, efisien, dan inovatif melainkan juga bahwa moralitas merupakan dasar bagi ekonomi dan pasar. Adam Smith menyebutkan bahwa dasar ontologis ekonomi dan ekspansi pasar ada pada moral sense yakni simpati. Jaime Palomera dan Vetta menegaskan bahwa praktik ekonomi terikat dengan nilai. Dengan menggunakan metode content analysis, artikel hasil penelitian kepustakaan ini menunjukkan bahwa praktik ekonomi dan pasar tertanam dalam relasi sosial (Sandel). Pasar tidak dapat sepenuhnya disalahkan karena ketidakadilan, kemiskinan, kemelaratan, eksploitasi, dan sebagainya karena regulasi dan praktik sosial lain di luar ekonomi dan pasar ikut menentukan kondisi sosial tersebut. Pasar tetanam dalam relasi sosial. Maka perlu memetakan argumen pro dan kontra tentang pasar (Sahin). Pemetaan tersebut memperlihatkan bahwa anggapan kaum moralis pasar bahwa pasar secara moral perlu dibatasi karena dampak buruk yang ditimbulkannya tidak sepenuhnya dapat diterima. Sebaliknya kaum liberal yang menekankan kebebasan individual, otonomi, dan pilihan personal sebagai nilai utama pasar juga perlu diperhitungkan. Maka pandangan Anderson dan Radin bahwa bahwa ada “barang-barang” yang dapat dipasarkan dan ada yang tidak dapat dipasarkan, dapat diterima. Kritik Satz tentang ciri pasar yang deterministik, malinformasi, ketidaksetaraan dan subordinatif tetap menjadi catatan tersendiri. Cara terbaik untuk menentukan batas moral pasar adalah memahami bahwa ada nilai-nilai tertentu yang dihidupi oleh bidang kehidupan tertentu dan ada nilai-nilai tertentu yang dihidupi secara kuat oleh bidang kehidupan lain. Pasar menghidupi nilai efisiensi, kebebasan, dan status. Sementara distribusi dan alokasi sumber daya mengutamakan nilai seperti kesetaraan dan kebutuhan.
Analisis Dampak Pengurangan Pajak Tahunan Kendaraan Listrik Murni dan Insentif Bea Masuk Bahan Baku Kendaraan Listrik bagi Tingkat Penjualan Kendaraan Listrik Gilbertus Brian; Sudirgo, Tony
Bulletin of Community Engagement Vol. 4 No. 3 (2024): Bulletin of Community Engagement
Publisher : CV. Creative Tugu Pena

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51278/bce.v4i3.1601

Abstract

The development of the electric vehicle ecosystem in Indonesia is one of the government's main plans. And its adaptation is encouraged through various policies, including fiscal policies such as the reduction of annual tax on pure electric vehicles (PKB) and the elimination of import duties on raw materials for electric vehicles. This policy has been running for 2-3 years, so its impact can be evaluated to assess its effectiveness in increasing sales of pure electric vehicles in Indonesia. The purpose of this study is to analyze the impact of the annual PKB reduction of pure electric vehicles and import duty incentives on the sales level of electric vehicles in Indonesia during the period 2020-2023. The variables used include the number of electric vehicles sold, annual PKB reduction, and raw material import duty incentives. The results obtained show that the PKB reduction has no significant positive effect on the level of electric vehicle sales. In addition, import duty incentives are positively correlated with sales levels, although they remain statistically insignificant and do not moderate the effect of the PKB reduction. This indicates that although fiscal policy has the potential to support the sales of electric vehicles, its implementation has not been effective in supporting the achievement of the expected target, so it can be concluded that fiscal incentive policies are not sufficient to encourage the growth of the electric vehicle market in Indonesia. In order to increase the adoption of electric vehicles, greater incentives are needed as well as additional policies such as widespread socialization of incentive programs utilizing various media, development of adequate supporting infrastructure, and increasing the amount of investment in the development of technology and the national electric vehicle industry.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS Sherlyn, Sherlyn; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33779

Abstract

This study aims to analyze the effect of company size, profitability, and liquidity on firm value in sector manufacturing companies Consumer Non-Cyclicals listed on the Indonesia Stock Exchange during the 2019-2021. The sample selected in this study was a purposive sampling method with several selected criteria, so this study used data from 65 companies with a total of 195 samples. The data processing technique used is the IBM Statistical Product and Service Solution (SPSS) 29 and Microsoft Excel 2022 programs. The results of this study indicate that company size, profitability, and liquidity have a positive and significant effect on firm value. The implication of this research is the need to increase profits and the ability to pay obligations to increase the value of the company which will provide a good signal for investors.
PENGARUH PROFITABILITY, KEPEMILIKAN INSTITUSIONAL, FIRM SIZE, DAN LIQUIDITY TERHADAP TAX AVOIDANCE Gui, Andreas; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33781

Abstract

The purpose of this study iss to analyze the effect of profitability, institutional ownership, firm size, and liquidity on tax avoidance for 2019-2021. The data used in this study are from industry companies listed on the Indonesia Stock Exchange using SPSS version 25. This study uses quantitative research using secondary data with a purposive sampling method involving 45 industry companies as research samples. The results of this study conclude that profitability and institutional ownership significantly affect tax avoidance, while firm size and liquidity have no significant impact on tax avoidance.
The Influence of Audit Complexity, Time Budget Pressure, and Auditor Competence on Audit Quality at The Inspectorate General of The Audit Board of The Republic of Indonesia Sastha, Arga; Sudirgo, Tony
Devotion : Journal of Research and Community Service Vol. 6 No. 7 (2025): Devotion: Journal of Community Research
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v6i7.25488

Abstract

This study aims to analyze the influence of audit complexity, time budget pressure, and auditor competence on audit quality at the Inspectorate General of the Audit Board of the Republic of Indonesia (BPK RI). The research employs a quantitative approach using a survey method involving 96 internal auditors at the Inspectorate General of BPK RI, with data analyzed through multiple linear regression using statistical software. The results indicate that audit complexity has a significant negative effect on audit quality, auditor competence has a significant positive effect, while time budget pressure has no significant effect. These findings suggest that audit quality can be improved by strengthening auditor competence and managing the complexity of audit tasks, even though time pressure is not a directly determining factor in audit implementation. These results are expected to provide useful strategic input for BPK RI in improving internal audit quality and serve as a practical reference for auditors and other supervisory institutions in managing the various factors that influence the overall quality of audit outcomes
UKURAN PERUSAHAAN, PROFITABILITAS, RISIKO BISNIS YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR Veronika , Lien Putri; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 7 No. 3 (2025): Juli 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i3.34409

Abstract

This study aims to determine whether company size, profitability and business risk affect the capital structure of manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021. The population used in this study is all manufacturing companies on the Indonesia Stock Exchange of 166 companies. The sample determination technique used is the purposive sampling method and the valid data is 60 companies. The data processing techniques used are multiple regression analysis assisted by the software programs Eviews 12 for Windows released 20 and Microsoft Excel for Microsoft 365 MSO.The results of the research that has been carried out the size of the company have a significant influence on the capital structure. Profitability and business risk have no effect on the capital structure. The implication of this research is that companies need to increase the effect of funding on the capital structure for each company.
Akuntansi Emansipatoris: Analisis Kritis Terhadap Peran Dan Praktik Akuntansi Dalam Ekonomi Kapitalis Weruin, Urbanus Ura; Sudirgo, Tony
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.14267

Abstract

AbstrakSebagai bagian dari ekonomi modern yang kapitalis, peran dan praktik akuntansi tak bisa lepas dari analisis kritis teori kritis. Pewaris gerakan dan pemikiran neo-Marxisme ini melihat teori dan praktik akuntansi dalam ekonomi modern justru menghidupi alienasi dan penindasan. Praktik akuntasi konvensional dilihat sebagai bentuk injeksi baru kesadaran palsu yang menghidupi kekuasaan, ketidakadilan, eksploitasi, dan kemiskinan. Praktik akuntansi dilihat sebagai perpanjangan tangan kapitalis yang menghisap kesejahteraan pekerja dan mengabaikan kepentingan masyarakat keseluruhan. Praktik akuntansi seperti ini harus direformasi dan diemansipasi. Akuntasi emansipatoris merupakan sebuah pemikiran baru yang muncul dalam literatur akuntansi untuk mengoreksi teori dan praktik akuntasi konvensional di tengah masyarakat agar lebih adil, setara, dan sejahtera. Para pemikir akuntansi emansipatoris menyerukan reformasi pemahaman dan praktik akuntansi guna menciptakan keadilan, kesejahteraan, dan kesetaraan bagi semua anggota masyarakat. Dengan menggunakan metode analisis isi, hasil penelitian kepustakaan ini memperlihatkan bahwa persoalan-persoalan sosial seperti perubahan iklim, kesenjangan ekonomi, eksploitasi dan bentuk-bentuk penindasan lain (ekonomi) dianggap merupakan sesuatu yang sistemik dan struktural. Akuntansi emansipatoris ingin mereformasi peran dan praktik akuntansi agar membebaskan masyarakat dari eksploitasi belebihan atas alam, kesenjangan ekonomi, keterasingan, eksploitasi tenaga kerja, dan bentuk-bentuk lain penindasan ekonomi kapitalisme. Visi emansipatoris dalam pemikiran para pemikir akuntansi emansipatoris seperti Molisa misalnya menyerukan pendidikan kesadaran spiritual untuk mengupayakan pembebasan; Tinker menyerukan penghapusan keterasingan pekerja dan keterasingan sosial dalam masyarakat kapitalis. Sementara Gallhofer dan Haslam menekankan peran dan praktik akuntansi sebagai praktik sosial-universal; situasional-kontekstual; serta pluralitas. Peran dan praktik akuntansi tidak perlu elitis, eksklusif, dan subordinatif dalam sistem ekonomi kapitalis melainkan menjadi sebuah praktik sosial universal (social accounting) dan membebaskan. Akuntan sendiri pun perlu dibebaskan dari cengkeraman kapitalis.Kata Kunci: akuntansi emansipatoris, teori kritis, Marxisme, kapitalisme
Pengaruh Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pengusaha Online Tiktok Shop Setijawibawa, Melina; Sudirgo, Tony
Tekmapro Vol. 18 No. 2 (2023): TEKMAPRO
Publisher : Program Studi Teknik Industri Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/tekmapro.v18i2.339

Abstract

Aplikasi belanja kian beragam contohnya TikTok Shop. Peminatnya membeludak dengan cara berjualan live dan memberikan contoh produk disana juga berupa video kreatif dan yang paling penting gratis ongkir dan bisa COD. Terlepas dari biaya pemesanan, admin aplikasi dan program affiliasi juga lebih mudah. Tujuannya dilakukan penelitian mengetahui apakah para pengusaha online TikTok Shop sadar akan wajib pajak dan sanksi pajak mempengaruhi kepatuhan wajib pajak. Dengan 120 sampel dan dianalisis SMART PLS 3.0 metodenya kuantitatif. Hasilnya Kesadaran wajib pajak memiliki pengaruh secara langsung yang signifikan dan positif terhadap kepatuhan wajib pajak dan Sanksi pajak memiliki pengaruh secara langsung yang signifikan dan positif terhadap kepatuhan wajib pajak
Legal Protection of Importing Companies From Import Duty Exemption of Imported Goods Sold to Representatives of Foreign Countries (Study of Decision Number 1265/B/Pk/Pjk/2017) Sudirgo, Tony; Wagiman, Wagiman
UNES Law Review Vol. 6 No. 1 (2023)
Publisher : Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/unesrev.v6i1.1071

Abstract

The Customs Law, in its substance, regulates matters of customs administration, which includes export and import arrangements, tariffs and customs value, exemption from import duties, procedures for payment of import duties, prohibitions and restrictions on export-import, and criminal provisions related to customs. Even though there have been precise arrangements regarding certain goods that are exempt from payable import duties, in reality, on the ground, there are still disputes regarding import duties between business actors as importers and the Directorate General of Customs and Excise as executors of customs affairs for imported goods. This study discusses how the implementation of import duty exemption procedures by the Directorate General of Customs and Excise (DJBC) applies to imported goods belonging to Representatives of Foreign Countries, in this case, the British Embassy in Indonesia, carried out by PT. Toyota Astra Motor as an agent for motorized vehicles today and how the exemption procedure for imported goods belonging to foreign representatives in Indonesia should be by the Decree of the Minister of Finance Number 90/KMK.04/2002 concerning Procedures for Granting Import Duty and Excise Exemption on Goods of Representatives of Foreign Countries and The official. This research is a normative legal research that uses secondary data as a source. The secondary data sources consist of laws and regulations, books, journals, records, and others, which can be obtained through library research and analyzed using qualitative data analysis methods. This study found the exemption procedures related to import duties and excise by the Directorate General of Customs and Excise according to the current Indonesian legal regulations for goods transactions between the British Embassy in Indonesia and PT. Toyota Astra Motor, a motor vehicle agent legal entity in Indonesia, has a rigid flow that can cause losses to one of the parties in its implementation. On this basis, it is necessary to amend the procedure for the exemption of import duty and excise in Indonesian legal regulations and clarify the meaning of exemption and return to provide benefits to both parties. These advantages include PT. Toyota Astra Motor, as the Seller, gets a refund of the import duties that have been paid previously. In this case, the British Embassy can get the goods from the sale and purchase quickly without waiting for the delivery process.
PENGARUH LEVERAGE, FIRM SIZE, DAN LIQUIDITY TERHADAP FINANCIAL PERFORMANCE Revata, Lifia Nanda; Sudirgo, Tony
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26425

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of Leverage, Firm Size, and Liquidity on Financial Performance in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This research used 76 samples and 228 data from manufacturing companies selected by purposive sampling method. The data in this research were inputted and calculated using the Microsoft Excel program and processed using the Eviews 10 program. The results of this study indicate that liquidity has a significant negative effect on financial performance, leverage has a nonsignificant negative effect on financial performance, and firm size has a nonsignificant positive effect on financial performance.
Co-Authors Brian, Gilbertus Christina Christina Cornellista, Maria Ancella Devana, Thasya Dominigus, Felicia Angeline Gibrillia, Audi Gilbertus Brian Gui, Andreas Julianto, Vincentius Calvin Lydia Suryani Tjahjadi Melina Setijawibawa Muinatah, Wira Novitasari, Wulan Revata, Lifia Nanda Sastha, Arga Sherlyn, Sherlyn Tanata, Kelvin Thasya, Syam Hafiva Tjahjadi, Lydia Suryani Urbanus Ura Weruin, Urbanus Ura Veronika , Lien Putri Wagiman, Wagiman