Article Per Year (5 Year)
p-Index From 2021 - 2026
3.109
P-Index
This Author published in this journals
All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Journal of Contemporary Accounting Dinasti International Journal of Management Science Amalee: Indonesian Journal of Community Research & Engagement Jurnal Ilmu Manajemen Terapan (JIMT) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Environmental, Sustainability, and Social Science International Journal of Economics, Management, Business, and Social Science Devotion: Journal of Research and Community Service Journal of Accounting and Finance Management (JAFM) Journal of Law, Poliitic and Humanities Eduvest - Journal of Universal Studies e-Jurnal Apresiasi Ekonomi Jurnal Pendidikan dan Kebudayaan Nusantara
Daito, Apollo
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 20 Documents
Search

 1   2 
The Effect of Company's Life Cycle, and Related Party Transactions on Profits Quality and Their Impact on Firm Value Susanto, Andre; Daito, Apollo
Eduvest - Journal of Universal Studies Vol. 3 No. 9 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i9.904

Abstract

This study aims to determine the effect of company's life cycle and related party transactions on earnings quality and its impact on firm value. This type of research is quantitative research. This study uses secondary data obtained from the Indonesian Stock Exchange (IDX) website. The sample for this research was 18 companies that carried out IPOs for the 2018-2021 period. This study used a purposive sampling technique as a sample selection. The analytical method of this study uses multiple linear regression analysis with Eviews 11 as an analytical tool. The results of study show company's life cycle affects earnings quality, while related party transactions do not affect earnings quality. The company's life cycle and related party transactions affect the firm’s value. Earnings quality has a significant effect on firm value. Earnings quality is capable of mediating between the company's life cycle and related party transactions with firm value.
Ethnography Research: Dayak Kaharingan Ethics Kalimantan Daito, Apollo
Journal of Law, Politic and Humanities Vol. 3 No. 4 (2023): (JLPH) Journal of Law, Politic and Humanities (August 2023)
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v3i4.238

Abstract

This research is an ethnographic on the Kaharingan Dayak in Central Kalimantan, East Barito, and South Kalimantan in Tabalong District, and Gunung Meratus Dayak. The studies were conducted in 2012, 2016, 2018 and 2023. The research units were the male and female Wadian Kaharingan, and the Mantir Adat Dayak. The results of this ethnographic research produced 3 main findings, namely the Dara Mula Lapeh Ethics of Concern, Datu Mula Munta's Environmental Ethics, and the third is the Ethics of Living Together on the Land. The Caring Ethics develops the notion of caring as a feminine ethic, and applies it to the practice of moral education. Women "enter the practical realm of moral action in a different way". The Caring Ethic as a preference for moral deliberation takes place in practice, and an appreciation for the uniqueness of each caring relationship. The ethics of caring as the basis of human existence and awareness. Environmental Ethics is given a holistic intrinsic value, namely including non-human entities, more precisely animals, plants, water, mountains, seas and other organisms in a group of entities that have intrinsic value that must be protected and respected. All biotic and abiotic beings deserve moral judgment for themselves. In other words, along with the human species, all other living things have intrinsic value. Meanwhile, the Ethics of the Dayak Kaharingan are the Ethics of Living Together on the Ground. The results of ethnographic research state that the mental doctrine of the Dayak Kaharingan is mechanical solidarity occurring when society consists of individuals who are different from each other, and social cohesion is obtained to shared values, beliefs, and rituals as a form of collective awareness as well as reducing individuals
The Influence of the Effectiveness of Good Corporate Governance and Disclosure of Corporate Social Responsibility on Tax Avoidance and its Impact on Company Value (Study Of Coal Sector Mining Companies Listed On The Indonesia Stock Exchange For The 2015-2019 Period) SARI, Intan; DAITO, Apollo
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.942

Abstract

This study aims to determine the effect of good corporate Governance and corporate social responsibility on tax avoidance and their impact on firm value. This study uses a sample of the Indonesia Stock Exchange for the 2015-2019. The type of data used in this research is secondary data. The results showed that the mechanism of good corporate Governance has an effect on tax avoidance, disclosure of corporate social responsibility has no effect on tax avoidance, the mechanism of good corporate Governance has an effect on firm value, Disclosure of Corporate Social Responsibility has no effect on firm value, Tax Avoidance has a significant effect on firm value in Coal Sector Mining Company Listed on the Indonesia Stock Exchange. Good Corporate Governance positively impacts tax avoidance in small companies, strengthening relationships between shareholders, managers and employees. Disclosure of Corporate Social Responsibility (CSR) influences tax avoidance, but not for large companies that carefully report their finances to benefit stakeholders. CSR is considered a moral obligation, forming the character of an honest manager. Good Corporate Governance also contributes to increasing company value through its mechanisms. However, CSR disclosure does not affect company value. At the same time, high tax avoidance positively impacts company value, reflects profits and gets a positive response from investors in making investment decisions.
ENTERPRISE RISK MANAGEMENT DISCLOSURE AS AN INTERVENING VARIABLE IN THE EFFECT OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION AND FIRM SIZE ON FINANCIAL PERFORMANCE (STUDY ON BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2013 – 2018 Leventa Moezaque, Dessie; Daito, Apollo
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i5.619

Abstract

This study aims to examine the effect of the Implementation of Good Corporate Governance and Firm Size on Financial Performance with Enterprise Risk Management Disclosure as an intervening variable. The analysis technique used in this study is multiple linear regression analysis, with the population of banking companies listed on the Indonesia Stock Exchange during the period 2013 to 2018. From the specified sample criteria there were 39 companies that met the criteria. The results of this study indicate that (1) GCG implementation has no significant effect on ERM Disclosure; (2) Firm Size has a positive and significant effect on ERM Disclosure: (3) The application of GCG has a positive and significant effect on Financial Performance; (4) Firm Size has a positive and significant effect on Financial Performance; (5) ERM disclosure has no significant effect on Financial Performance; (6) ERM disclosure does not mediate between the Implementation of GCG to Financial Performance; (7) The disclosure of ERM does not mediate between Firm Size and Financial Performance.
Can Thin Capitalization And Transfer Pricing Activities Reduce The Tax Burden Winarto, Winarto; Daito, Apollo
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i1.795

Abstract

The purpose of this research is to examine the effect of thin capitalization and transfer pricing as a vehicle for companies to reduce their corporate tax burden. The research method used is a quantitative-explanation, with the proxy of tax avoidance is ETR. This research found that thin capitalization activities and transfer prices have a negative and significant effect on tax avoidance. This research also found that institutional ownership strengthens the effect of thin capitalization and transfer pricing on tax avoidance. This research contributes to the literature on using the PLI ratio, namely ROCE as a measurement tool for transfer pricing activity, which provides a new methodological contribution to tax avoidance research through transfer pricing activities in Indonesia's manufacturing companies. This study proves that Return On Capital Employed can be used as a transfer pricing activity measure.
The Influence of E-Tax Services, Income and Communication Style on Tax Compliance Saryono Putri, Nany; Daito, Apollo
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i1.803

Abstract

This study aims to determine what factors affect taxpayer compliance. The variables to be studied are e-tax services, income level, and communication style. The sample of this research is 88 individual taxpayers (WPOP) in the city of Tangerang. Data collection was carried out by distributing questionnaires to the WPOP. The data that has been obtained is tested using the second order method with the help of the SmartPLS program. The overall results of this study indicate that e-tax services have a significant effect on taxpayer compliance, with the level of income and communication styles not having a significant effect on taxpayer compliance. This study has limitations, namely the sample used is less than 100 samples. Keywords: e-tax services, income, communication style, tax compliance, individual taxpayers.
The Influence of Human Resource Competency and Utilization of Information Technology on The Quality of Regional Government Financial Reports With Internal Control As A Moderating Variable (Study On Bekasi City Government) Nauli, sherly; Daito, Apollo
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.3128

Abstract

This study was conducted to test the effect of human resource competence and utilization of information technology on the quality of local government financial reports with internal control as a moderating variable in the Bekasi City Government. The type of data in this study is quantitative data sourced from primary data. The method of data collection by distributing questionnaires. The population in this study was the Regional Finance and Asset Management Agency (BPKAD) of the Bekasi City Government. The sample used in this study were employees in the budget, treasury, accounting and asset fields. Data processing for the study used SmartPLS. The research that has been conducted provides results that human resource competence and utilization of information technology have an effect on the quality of local government financial reports. Furthermore, based on the results of the study, internal control is unable to moderate the relationship between human resource competence and the quality of local government financial reports. Internal control is able to moderate the relationship between the utilization of information technology and the quality of local government financial reports
Makna Semiotika Lingga Yoni pada Candi Sukuh Daito, Apollo
Jurnal Pendidikan dan Kebudayaan Nusantara Vol. 2 No. 3 (2024): Jurnal Pendidikan dan Kebudayaan Nusantara (Juli-September 2024)
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jpkn.v2i3.693

Abstract

Penelitian ini adalah interprestasi pada makna Lingga Yoni  dengan pendekatan Semiotika Candi Sukuh Jawa Tengah. Penelitian kualitatif ini menggunakan metode Nalanda, interprestasi makna kontemplatif meditatif untuk menghasilkan makna baru sebagau Buku teks Sukuh kemudian ditafisr ulang secara hermenutika dan semiotika memperoleh makna apa yang disabdakan pada Candi Sukuh tersebut. Hasil penelitian pada Candi Sukuh ditranformasikan menjadi teks Buku atau Kitab Sukuh, selanjutnya adalah (1) Interprestasi makna Semotika Lingga Yoni. Lingga Yoni sebagai Genealogi pada alat reproduksi manusia pada “Kitab Teks Sukuh” paling dekat dengan teori feminisme yang melihat relasi-relasi antar manusia. Dalam hal relasi antara laki-laki dan perempuan, laki-laki mengobyekkan perempuan dan membuatnya sebagai “yang lain” (Other). Jadi laki-laki adalah subyek dan perempuan adalah obyek. Laki-laki dinamai sang Diri (Lingga), sedangkan “perempuan” sang Liyan (Yoni). Jika Liyan adalah ancaman bagi Diri, maka perempuan adalah ancaman bagi laki-laki. Karena itu, jika laki-laki ingin tetap bebas, ia harus mensubordinasi perempuan terhadap dirinya. (2) Tragedi pada Candi Sukuh pada makna metafora alat reproduksi Yoni milik Bathari Durga adalah representasi terhadap buruknya kondisi perempuan di refleksikan sesuai fakta yang ada dalam tradisi masyarakat. Maka makna Lingga Yoni pada Candi Sukuh menggambarkan fenomena kekuasaan adalah satu dimensi dari relasi. (3) Teks Sukuh sebagai “Buana Tresa Asih” atau teks welas asih pada Buana (bhuvana= dunia) dengan segala isinya memiliki logika, hukum, dan siklus yang memiliki hasil (cokro manggilingan). Buana atau jagat Gumulung Jagat Gumelar saling berhubungan bersifat dialektis selalu berputar sebagai siklis bersifat ada dan menjadi. Tresna Buana Asih adalah nama lain semacam “Amor Fati” adalah sikap mental tidak berusaha menghapus apa pun dari masa lalu mereka, melainkan menerima apa yang telah terjadi, yang baik dan yang buruk, yang salah dan bijak, dengan kekuatan dan rasa terima kasih yang mencakup semua hal dengan sikap antusiasme kasih sayang. “Buana Tresa Asih (“Amor Fati”) adalah sikap mencintai takdir tanpa mau mengubahnya tetapi, tetap mencintai dan menerimanya secara utuh. Implikasi Buana Tresa Asih” adalah terjadinya Aliensi. Alienasi adalah penyerahan diri kepada “the other” atau pemotongan hastrat, hak kepada yang lain atau kemampuan menyerahkan hak pada “the other”.
MEMAHAMKAN AKUNTANSI HIJAU TRANSAKSI USAHA MIKRO Herliansyah, Yudhi; Daito, Apollo; Marsyaf, Marsyaf; bin Rahmad, Khozaeni; Ismail, Ismaanzira; Ilyas, Meifida
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 11 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v8i11.%p

Abstract

Green accounting adalah pendekatan akuntansi yang mengintegrasikan aspek lingkungan ke dalam pencatatan transaksi, pelaporan keuangan dan pengambilan keputusan bisnis. Dalam konteks usaha mikro, penerapan green accounting masih sangat terbatas dan bagaimana dilakukan pencatatannya. Pelaksanaan edukasi dan memahamkan green accounting telah dilaksanakan bersamaan dengan pelaksanaan edukasi lain seperti pemahaman perpajakan, desain produk kepada pemilik usaha lingkup PERMAI yang anggotanya adalah orang Indonesia perantauan beraktivitas usaha dengan pengetahuan yang relatif minim dalam semua hal termasuk green accounting. Pelaksanaan green accounting sangat penting, selain memberikan  benefit kepada usahanya juga membantu capaian sustainability bagi pemerintah Malaysia dan Indonesia. Usaha mikro warga Indonesia binaan PERMAI dalam menjalankan usahanya selama ini mencatat biaya terkait dengan green sebagai biaya periode, akibatnya biaya periode menjadi lebih besar dan pada akhirnya laba yang diperoleh relatif kecil atau dianggap kecil. Pendekatan akuntansi hijau pada usaha mikro warga Indonesia di Malaysia yang regulasi tentang lingkungan relatif ketat dibanding Indonesia, dapat sebagai salah satu solusi atas masalah tersebut.            Metode pelaksanaan dalam memahamkan akuntansi hijau dilakukan dengan penyuluhan dan demonstrasi pencatatan dari aktivitas hijau. Hasil pelaksanaan edukasi green accounting telah memberikan peningkatan pemahaman pemilik usaha tentang green accounting dalam bentuk pemahaman perhitungan laba atau keuntungan, serta aset usahanya sehingga diharapkan memberikan manfaat bagi pemilik usaha mikro peserta edukasi.
Peran Spiritualitas Islam dan Keterlibatan dalam Membentuk Persepsi Etika Mahasiswa Daito, Apollo; Hariani, Swarmilah; Arini, Lusia Sri
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2882

Abstract

Ethical violations in the accounting profession continue to raise global concerns, and universities play a central role in shaping the integrity of future professionals. This study aims to examine the influence of Islamic Spiritual Intelligence (ISI), Love of Money (LOM), and Engagement (ENG) and Accounting Students’ Ethical Perception (ASEP) in Indonesia. Using the framework of Moral Self-Regulation Theory, this research adopts a quantitative approach with an explanatory survey method. Three hundred twenty-two questionnaires were distributed, and 302 valid responses were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with Smart PLS 4.0. The findings show that ISI significantly reduces students' materialistic tendencies (LOM) and enhances their engagement in academic and social activities. ISI also has a direct and indirect effect on students' ethical perceptions. Engagement positively influences ethical perceptions and partially mediates the effects of ISI and LOM. Additionally, the interaction between LOM and ENG negatively impacts ethical perception, indicating that high engagement may buffer the adverse effects of materialism. The study contributes to the literature by highlighting the critical role of spirituality and affective involvement in moral development, especially within Muslim-majority contexts. The findings recommend that higher education institutions integrate spiritual values and student engagement into ethics curricula to promote holistic character education.  
Co-Authors Agustin Fadjarenie Alfarisy Rahersya, Revan Arini, Lusia Sri Bin Rahmad, Khozaeni Deden Tarmidi Intan Sari Irwan Kurniawan Ismail, Ismaanzira Leventa Moezaque, Dessie Lin Oktris Lucky Nugroho Mappayunki, Ratna Marsyaf, Marsyaf Meifida Ilyas Muhammad, Zikri Nauli, sherly Paulus, Hendro Ronny Andesto Rosa, Asri Mustika Sari, Gema Ika Saryono Putri, Nany Septiadi, Tri Pria SOEHARNO, Lina Hadiputranti Susanto, Andre Swarmilah Hariani Tri Widyastuti Winarto Winarto Wiwik Utami Yudhi Herliansyah Yusoff, Yusliza Mohd Zuha Rosufila