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All Journal Jurnal EMT KITA Scientific Journal of Reflection : Economic, Accounting, Management and Business Enrichment : Journal of Management Jurnal Ilmiah Manajemen Ubhara Jurnal Scientia Jurnal Akuntansi dan Governance ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Manajemen dan Bisnis JAKPI Jurnal Dinamika Akuntansi dan Bisnis (JDAB) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Application on Economics and Business
Yudhistira Adwimurti
Universitas Prof. Dr. Moestopo (Beragama)
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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FAKTOR PENYEBAB KETEPATAN WAKTU PEMBAYARAN PAJAK ORANG PRIBADI Selfiani, Selfiani; Adwimurti, Yudhistira; Prihanto, Hendi
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 4 No 2 (2023): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v4i2.968

Abstract

Ketepatan waktu merupakan faktor penting dalam menyajikan informasi yang relevan. Ketepatan waktu mencerminkan kemampuan untuk mengakses informasi yang dibutuhkan pada saat yang tepat. Sebagai contoh, pengiriman SPT merupakan salah satu contoh informasi yang harus disampaikan sesuai dengan batas waktu yang ditetapkan. Tujuan dari penelitian ini adalah untuk mengevaluasi dampak sanksi pajak pada kepatuhan waktu Wajib Pajak dalam melaporkan kewajiban pajaknya, mengukur pengaruh sistem informasi pada ketepatan waktu Wajib Pajak dalam melaporkan kewajiban pajak, menilai pengaruh pelayanan fiskus pada ketepatan waktu Wajib Pajak dalam pelaporan pajak, serta menganalisis dampak pengetahuan Wajib Pajak pada ketepatan waktu dalam melaporkan kewajiban pajaknya. Penelitian ini menggunakan analisis sebagai kerangka metodologi. Ada 150 responden yang bekerja di Kantor Lion Air yang menjadi subjek penelitian. Uji statistik menggunakan metode analisis regresi linier berganda untuk menguji pengaruh masing-masing variabel melalui uji t sebagai alat uji hipotesis. Hasil penelitian menunjukkan bahwa sanksi pajak, sistem informasi, pelayanan fiskus, dan pengetahuan Wajib Pajak memiliki dampak positif pada ketepatan waktu Wajib Pajak individu dalam melaporkan pajak. Akan tetapi, penelitian ini memiliki keterbatasan karena hanya menggunakan empat variabel, sedangkan faktor lain juga dapat mempengaruhi ketepatan waktu Wajib Pajak dalam pelaporan pajak. Selain itu, dalam pengumpulan data melalui kuesioner, terdapat kemungkinan bahwa respons dari responden tidak selalu mencerminkan situasi sebenarnya.
ECO-CONSCIOUS CHOICES: EXAMINING THE EFFECTS OF GREEN MARKETING AND PRODUCT DESIGN ON CONSUMER INTENTIONS TO PURCHASE SUSTAINABLE PRODUCTS Adwimurti, Yudhistira; Rahmani, Hani Fitria; Lumbantobing, Sabar Pardamean; Risa, Nurma
Jurnal Manajemen dan Bisnis Vol 3, No 2 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i2.3373

Abstract

This research aims to analyze green marketing and green product design on green purchase intention. This research uses a quantitative approach using primary data through an online questionnaire. The research population and sample are all consumers who use Green Wash brand detergent products spread across 3 (three) ASEAN countries, namely Indonesia, Malaysia and Thailand, with the unit of analysis being household consumers who were observed in April - June 2023, where samples were taken using a purposive technique. sampling with the number of samples used in the research being 100 respondents. The research was carried out using research data quality testing methods, research hypothesis testing and multiple linear regression testing using the SPSS Ver program. 26.The test results show that green marketing and green products have no effect on green purchase intention. 
Driving Excellence: How Innovation Strategies and Organizational Commitment Shape Management Control Systems (MCS) with Organizational Culture as the Key Moderator Ridwan Saleh; Yudhistira Adwimurti; Rahmani, Hani Fitria; Delina Herdian Septiani
Jurnal Scientia Vol. 13 No. 04 (2024): Education and Sosial science, September-December 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v13i04.2729

Abstract

This research aims to analyze the influence of innovation strategy and organizational commitment on the effectiveness of Management Control Systems (MCS) with organizational culture as a moderating variable in cyclical and non-cyclical companies listed on the Indonesia Stock Exchange (BEI) in 2023. Using a quantitative approach with a cross design -sectional, data was collected through questionnaires from 92 middle and upper level managers in cyclical and non-cyclical companies. Hierarchical regression analysis was used to test the hypothesis. The research results show that innovation strategy and organizational commitment have a significant positive effect on MCS effectiveness. Organizational culture is proven to moderate the relationship between innovation strategy and MCS effectiveness, as well as between organizational commitment and MCS effectiveness. The research model explained 58.7% of the variation in MCS effectiveness. These findings emphasize the importance of aligning innovation strategies, building organizational commitment, and creating a supportive culture to increase the effectiveness of MCS in cyclical and non-cyclical companies in Indonesia. This research provides a theoretical contribution to the development of MCS literature by integrating the perspectives of innovation strategy, organizational commitment, and organizational culture. Practically, the research results provide insight for managers of cyclical and non-cyclical companies in Indonesia in designing and implementing effective MCS, taking into account organizational contextual factors.
Empowering Sustainability: The Impact of Green Intellectual Capital, Green Innovation, and Green Organizational Culture on Sustainable Competitive Advantage with Green Transformational Leadership as a Moderating Factor Danang Rahmat Surono; Yudhistira Adwimurti; Rahmani, Hani Fitria; Delina Herdian Septiani
Jurnal Scientia Vol. 13 No. 04 (2024): Education and Sosial science, September-December 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v13i04.2734

Abstract

This study aims to examine the influence of Green Intellectual Capital, Green Innovation, and Green Organizational Culture on Sustainable Competitive Advantage, as well as the moderating role of Green Transformational Leadership in Cyclical and Non-Cyclical companies in Indonesia. Integrating the Resource-Based View and Natural Resource-Based View perspectives, this study provides new insights into how green management practices can contribute to sustainable competitive advantage. Using a quantitative approach, data were collected through questionnaires from 650 respondents representing 250 Cyclical and Non-Cyclical companies listed on the Indonesia Stock Exchange in 2023. Data analysis was performed using SPSS version 26, including descriptive statistical analysis, validity and reliability tests, and moderated regression analysis for hypothesis testing. The results showed that Green Intellectual Capital, Green Innovation, and Green Organizational Culture have a significant positive influence on Sustainable Competitive Advantage, with Green Organizational Culture showing the strongest influence. Green Transformational Leadership is proven to positively moderate the relationship between the three independent variables and Sustainable Competitive Advantage. The research model is able to explain substantial variation in Sustainable Competitive Advantage. The findings highlight the importance of integrating green management practices into business strategies to enhance sustainable competitive advantage. Practical implications include recommendations for investing in developing Green Intellectual Capital, encouraging Green Innovation, building Green Organizational Culture, and developing Green Transformational Leadership. This research contributes to the strategic management and sustainability literature by expanding the understanding of the role of environmentally-based resources and capabilities in achieving sustainable competitive advantage.
Unlocking the potential of management control systems: the role of board effectiveness, strategic decision-making, and organizational context Adwimurti, Yudhistira; Lumbantobing, Sabar Pardamean; Rahmani, Hani Fitria; Tampubolon, Ricky Bryan
Enrichment : Journal of Management Vol. 14 No. 4 (2024): October: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i4.2061

Abstract

This research aims to analyze the influence of board effectiveness and strategic decision-making on the effectiveness of management control systems (MCS) with organizational context as a moderating variable in cyclical and non-cyclical sector companies in Indonesia. Using a quantitative approach with a cross-sectional design, data was collected through questionnaires from 127 members of the board of directors and top management of companies listed on the Indonesia Stock Exchange in 2023. Hierarchical regression analysis was used to test the research hypothesis. The research results show that board effectiveness and strategic decision-making have a significant positive effect on MCS effectiveness. Organizational context is proven to moderate the relationship between these two independent variables and MCS effectiveness, where the influence is stronger in a more dynamic and complex organizational context. The research model was able to explain 61.5% of the variation in MCS effectiveness. This research provides a theoretical contribution to the development of MCS literature by integrating the perspectives of corporate governance, strategic decision making, and contingency theory. Practically, the research results provide insight for public companies in Indonesia in designing and implementing effective MCS by considering the role of the board of directors, the quality of strategic decision making, and the organizational context
The Interaction of Corporate Governance, Growth, and Profitability on Earnings Quality: Firm Size as a Moderator Haji, Sapto; Adwimurti, Yudhistira; Rahmani, Hani Fitria; Sudrajat, Ayi Mohamad
Jurnal EMT KITA Vol 9 No 1 (2025): JANUARI 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i1.3382

Abstract

Earnings quality is a critical aspect of financial reporting that garners significant attention from investors and other stakeholders. This study aims to examine the effects of corporate governance, growth, and profitability on earnings quality, with a focus on the moderating role of company size. The research targets cyclic and non-cyclic companies listed on the Indonesia Stock Exchange (IDX) in 2023. Employing a quantitative approach with a cross-sectional design, data from 180 companies (90 cyclic and 90 non-cyclic) were analyzed. The study utilized moderated regression analysis with SPSS version 26. The findings indicate that corporate governance, growth, and profitability have a significant positive impact on earnings quality. Company size significantly moderates the relationship between corporate governance and profitability with earnings quality but does not significantly moderate the relationship between growth and earnings quality. Moreover, no significant differences were identified between cyclic and non-cyclic companies regarding factors affecting earnings quality. These results reinforce the applicability of Agency Theory and Signal Theory in understanding earnings quality within the Indonesian capital market. The findings highlight the necessity of enhancing corporate governance frameworks and emphasizing sustainable growth and profitability to improve earnings quality. This study contributes substantially to the body of literature on earnings quality in emerging markets and lays the groundwork for future research in this domain.
Unraveling Firm Value Dynamics: The Moderating Role of Media Exposure in ESG, Leverage, and Capital Structure Nasution, Mario Zulfa; Adwimurti, Yudhistira; Rahmani, Hani Fitria
Jurnal EMT KITA Vol 9 No 1 (2025): JANUARI 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i1.3383

Abstract

This study aims to analyze the effect of capital structure, leverage, and Environmental, Social, and Governance (ESG) on firm value, as well as the moderating role of media exposure in cyclical and non-cyclical companies listed on the Indonesia Stock Exchange in 2023. Using a quantitative research design with a cross-sectional approach, this study took a sample of 150 companies through a purposive sampling method. Data analysis was carried out using multiple linear regression with moderating variables. The results of the study indicate that capital structure and ESG have a significant positive effect on firm value, while leverage has a significant negative effect. Media exposure is proven to significantly moderate the relationship between all independent variables and firm value. These findings emphasize the importance of optimizing capital structure, prudent leverage management, and implementing good ESG practices in increasing firm value. The moderating role of media exposure highlights the importance of a company's communication strategy in shaping public and investor perceptions. The implications of this study provide valuable insights for company managers in making strategic decisions and for investors in evaluating investment prospects in the Indonesian capital market.
FACTORS AFFECTING THE PERCEPTION OF INDIVIDUAL TAXPAYERS TOWARD TAX FRAUD Adwimurti, Yudhistira; Selfiani; Usmar; Prihanto, Hendi
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 1 No. 2 (2023): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.356 KB) | DOI: 10.61990/ijamesc.v1i2.9

Abstract

This study aims to determine factors such as tax information systems, work culture, and apparatus behavior that influence individual taxpayer perceptions of tax evasion. The research data was obtained from a questionnaire (primary) which was distributed to taxpayers who were at KPP Pratama Jakarta Kebayoran Baru Dua using the Simple Random Sampling method. Data processing used the SPSS version 23 program, while the analytical method used was descriptive statistics, data quality test, classic assumption test, model suitability test, multiple regression and hypothesis testing using the t test. Where the results of this study indicate that information technology has a positive and significant effect on tax fraud, work culture has a positive and significant effect on tax fraud, as well as employee ethics has a positive and significant effect on tax fraud. The results of the f test simultaneously explain that information technology, work culture, and employee ethics have a positive and significant effect on tax fraud.
Corporate Governance Moderation in the Relationship between Compliance, Strategy, and Audit Quality on Tax Avoidance Lanori, Tamrin; Adwimurti, Yudhistira; Lumbantobing, Sabar Pardamean
Jurnal Dinamika Akuntansi dan Bisnis Vol 12, No 2 (2025): September 2025 In press
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v12i2.43146

Abstract

This study investigates the influence of legal compliance, operational management strategies, and audit quality on tax avoidance, with corporate governance serving as a moderating variable. It explores how corporate governance mechanisms either amplify or mitigate the effects of these factors on tax avoidance in cyclical and non-cyclical companies listed on the Indonesia Stock Exchange. Employing a quantitative approach, the study analyzes cross-sectional data from 2023, covering 182 firms (98 cyclical and 84 non-cyclical). The results indicate that legal compliance and audit quality significantly reduce tax avoidance, whereas operational management strategies significantly increase it. Corporate governance moderates these relationships by strengthening the negative effects of legal compliance and audit quality and by attenuating the positive effect of operational strategies. Additional analysis shows that operational strategies exert a stronger influence on tax avoidance in cyclical companies than in their non-cyclical counterparts.
PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO DAN TOTAL ASSET TURN OVER TERHADAP NET PROFIT MARGIN Lumbantobing, Sabar Pardamean; Adwimurti, Yudhistira; Selfiani, Selfiani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 3, No 2 (2023)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v3i2.3638

Abstract

This research investigates the impact of financial ratios, including Current Ratio (CR), Debt to Asset Ratio (DAR), and Total Asset Turn Over (TATO), on Net Profit Margin (NPM) in mining companies listed on the Indonesia Stock Exchange for the period 2017-2021. The study aims to assess both the individual and collective influence of these financial indicators on the NPM of the selected companies. Data for the analysis were sourced from www.hots.mirraeasset.co.id, with a total population of 49 companies. However, only 31 companies met the specified sample criteria. The research employs a multiple linear regression technique, facilitated by the SPSS version 25.0 application. The findings reveal that, individually, the Current Ratio has no significant impact on the Net Profit Margin, while the Debt to Asset Ratio exhibits a significant influence. On the other hand, Total Asset Turn Over has no significant effect on the Net Profit Margin when considered individually. Nevertheless, when assessed collectively, the Current Ratio, Debt to Asset Ratio, and Total Asset Turn Over jointly demonstrate a significant impact on the Net Profit Margin. It is noteworthy that, among these variables, none establishes a close relationship with the Net Profit Margin.
Co-Authors Danang Rahmat Surono Delina Herdian Septiani Haji, Sapto Hani Fitria Rahmani Hendi Prihanto Hendi Prihanto Kurnia Sari Dewi Lumbantobing, Sabar Pardamean Meiliyah Ariani Nasution, Mario Zulfa Nirwan Mulyatno Nurma Risa Patricia Kartika Surya Ricky Bryan Tampubolon Ridwan Saleh Selfiani Selfiani Selfiani , Selfiani Selfiani Selfiani, Selfiani Sudrajat, Ayi Mohamad Sumarhadi Sumarhadi Tamrin Lanori Usmar Usmar Usmar , Usmar