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All Journal Jurnal Ekonomi Pembangunan Journal of Business & Banking JMPM: Jurnal Matematika dan Pendidikan Matematika BAREKENG: Jurnal Ilmu Matematika dan Terapan Jambura Journal of Mathematics Jurnal Samudra Ekonomi dan Bisnis Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Kedaymas Jurnal Pengabdian Masyarakat (ABDIRA) Asian Management and Business Review JCA (Jurnal Cendekia Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Entrepreneurship and Community Development E-Jurnal Akuntansi
Susila, Muktar Redy
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Aerospace Engineering Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Social Sciences Transportation Other

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The Comparison of Classical and Bayesian Bivariate Binary Logistic Regression Prediction for Unbalanced Response (Case Study: Customers of Antivirus Software 'X' Company) Susila, Muktar Redy; Kuswanto, Heri; Fithriasari, Kartika
Proceeding ISETH (International Summit on Science, Technology, and Humanity) 2015: Proceeding ISETH (International Conference on Science, Technology, and Humanity)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/iseth.2394

Abstract

The purpose of this study was to compare the performance of classical bivariate binary logistic regression and Bayesian bivariate binary logistic regression. The sizes of sample used in research were small and large sample. The size of the small sample was 200 and the large sample was 10000 samples. Parameter estimation method that often used in logistic regression modeling is maximum likelihood which is called the classical approach. However, using a maximum likelihood parameter estimation has several weaknesses. When the number of sample is small and the dependent variable is unbalanced, bias parameters are frequently obtained. Nevertheless, when the sample size is too large, it has propensity to reject H0. As the solution, the use of Bayesian approach to overcome the small sample size problem and unbalanced dependent variable is suggested. The case study carried out in this research was customer loyalty of 'X' Company. This study used two dependent variables, i.e. Customer Defections and Contract Answer. Initial information on the number of consumers who defected and not defected was unbalanced, likewise for the Contract Answers. Based on the comparison of classical and Bayesian bivariate binary logistic regression prediction, Bayesian method was evidenced to yield better performance compared to classical method.
A Comparative Analysis of Investment Feasibility in the Financial Sector Stocks Across ASEAN Countries Using the CAPM Muktar Redy Susila; Wawan Cahyo Nugroho; Dian Arini
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p17

Abstract

Financial sector stocks constitute a dominant presence in the capital markets of ASEAN countries. These stocks are characterized by high volatility and considerable investment risk. This study aims to evaluate the performance of financial sector stocks in selected ASEAN countries, namely Vietnam, Thailand, Singapore, Indonesia, the Philippines, and Malaysia. The sample includes financial sector stocks that have been consistently listed on each country’s stock exchange from January 2020 to June 2024. The selection criteria include companies within the financial sector that rank among the top five in market capitalization within their respective national financial sector indices. The Capital Asset Pricing Model (CAPM) is employed as the primary method for assessing investment feasibility. The CAPM analysis reveals that not all financial sector stocks in ASEAN countries are efficient. In particular, financial sector stocks in the Philippines and Singapore are found to be entirely inefficient, whereas those in Thailand are categorized as efficient. The investment feasibility outcomes for the remaining ASEAN countries demonstrate varying results. Statistical testing yields a significance value (p-value) of less than 0.05, indicating significant differences in the investment feasibility of financial sector stocks across ASEAN nations.These findings underscore the heterogeneous performance of financial sector stocks within the ASEAN region, highlighting the need for country-specific investment analysis and risk assessment.
Transformasi Keuangan dan Perpajakan Digital bagi Poklahsar Desa Klampis Barat Yani, Prawita; Susila, Muktar Redy; Nugroho, Wawan Cahyo; Pradhani, Fastha Aulia; Zuhroh, Nur Fatimatuz
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 6, No 1 (2026): Abdira, Januari
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v6i1.1190

Abstract

Global mobilization has become the main motivation for digital transformation in Small Medium Enterprises (SME). Financial statement from digital recording will provide the inclusive access for government and private funding as well. This community development implemented with joint partnership from Kelompok Pengolah dan Pemasar (Poklahsar) of Klampis Barat village in Bangkalan District. The target itself is mastering friendly-user digital accounting and tax app. So far SMEs under Poklahsar have difficulties to prepare a complete and real-time financial statement, so it can be crucial for business development. As for SME accounting app, it should be easy to understand, implement and analyze, therefore the method was to held socialization first then followed by MoneyLover training and mentoring. Lastly, monitoring and evaluation was held to ensure the implementation by assigning financial recording from last month. The implication would make financial and tax recording by MoneyLover as digital transformation for SMEs in Klampis Barat.
PELATIHAN DAN PENGEMBANGAN BUSINESS INTELLIGENCE DAN MANAJEMEN PENGELOLAAN USAHA BAGI WOMENPRENEUR FATAYAT JATIM Yani, Prawita; Redy Susila, Muktar; Cahyo Nugroho, Wawan; Widiarto, Hermono
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 2 No 1 (2022): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.206 KB) | DOI: 10.24034/kreanova.v2i1.5117

Abstract

Kegiatan Pengabdian Kepada Masyarakat dilaksanakan bagi womenpreneur Fatayat Jatim dengan target womenpreneur usaha mikro kecil dan menengah yang merupakan penopang perekonomian negara Indonesia. Pelaku usaha tersebut meliputi womenpreneur usaha mikro kecil dan menengah yang sebagian besar dari usaha makanan, minuman ada juga usaha pakaian dan lain-lain. Kegiatan PKM dilaksanakan dengan tujuan memberikan pemahaman kepada womenpreneur usaha mikro kecil dan menengah mengenai pentingnya business intelligence,  manajemen pendanaan, kemasan dan label produk serta manajemen pengelolaan sumber daya manusia untuk menunjang kegiatan usaha dapat terus berkembang di masa mendatang dengan memperhatikan dan menerapkan faktor pendukung kegiatan usaha. Metode pelaksanaan kegiatan terdiri dari empat tahap, yaitu tahap identifikasi masalah, tahap pemberian materi secara daring melalui aplikasi zoom, tahap pendampingan daring melalui aplikasi perpesanan yaitu whatsapp dan tahap monev secara daring. Luaran yang diharapkan setelah mengadakan pelatihan ini diharapkan womenpreneur usaha mikro kecil dan menengah mempunyai kemampuan mengubah data menjadi peluang usaha dan bagaimana usaha mikro kecil dan menengah mengelola keuangannya secara efisien, mengemas produk manjadi menarik dan bagaimana usaha mikro kecil dan menengah memberdayakan sumber daya manusia yang ada secara efektif sehingga dengan kegiatan ini womenpreneur usaha mikro kecil dan menengah dari organisasi Fatayat Jatim bisa meningkatkan operasional usahanya dan berkelanjutan untuk mendukung perekonomian di Indonesia.
ANALISIS PENGARUH PDRB PER KAPITA DAN JUMLAH TENAGA KERJA TERHADAP JUMLAH PENDAPATAN PAJAK DAERAH PROVINSI DI INDONESIA Susila, Muktar Redy; Pradhani, Fastha Aulia
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 1 (2022): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1012.345 KB) | DOI: 10.24034/jiaku.v1i1.4996

Abstract

The purpose of this study is to analyze the effect of GRDP per capita and the labor number on the province tax revenue. Regional tax revenues for each province have different figures. It is suspected that GRDP per capita and number of labor affect local tax revenues. To answer the research hypothesis, multiple linear regression analysis was used. The data used in the study were sourced from the Badan Pusat Statistik in 2020. The dependent variable in this study is local tax revenue, while the independent variables are GRDP per capita and the number of labor. Based on the results of the t-test, it was found that the GRDP per capita and the number of workers had a significant effect on province regional tax revenues. The coefficient value of GRDP per capita and the number of labor is positive. Based on the multiple linear regression model formed, the R2 value is 91.05%. So it can be said that GRDP per capita and the number of labor can explain the province tax revenue of 91.5%, the remaining 8.5% is explained by other independent variables not included in this study.
Dampak Sosialisasi Perpajakan Pada Efektivitas Implementasi Aplikasi Coretax, Kewajiban Perpajakan Terhadap Kepatuhan Wajib Pajak Nugroho, Wawan Cahyo; Susila, Muktar Redy
JCA (Jurnal Cendekia Akuntansi) Vol 7 No 1 (2026): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v7i1.8863

Abstract

This study aims to test and analyze the effect of the effectiveness of the coretax application implementation and tax obligations on taxpayer compliance, by placing tax socialization as a moderating variable. Digital transformation through the coretax system is expected to reduce the tax gap, however, technical obstacles in the initial implementation phase indicate a gap between technological readiness and user adaptability. The theoretical basis used in this study is compliance theory to explain taxpayer compliance behavior towards fiscal authorities. The research method used is quantitative with data collection through questionnaires distributed to taxpayers. Data analysis was conducted using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results show that the effectiveness of the coretax application implementation and tax obligations have a positive and significant influence on taxpayer compliance. This finding confirms that the modernization of the digital administration system and clarity of legal regulations are strong stimuli that encourage holistic compliance behavior. However, the moderation test shows that tax socialization is not proven to significantly moderate the effect of the effectiveness of the coretax application or the influence of tax obligations on taxpayer compliance. This indicates that when the tax information system has been designed independently and reliably, and legal regulations have binding legal force, taxpayers will immediately respond with compliance without relying on the intensity of external information stimuli. Keywords: Coretax Implementation, Tax Obligations, Taxpayer Compliance, Tax Socialization
Co-Authors Akolo, Ingka Rizkyani Arini, Dian Bambang Hadi Santoso Bambang Hadi Santoso Damayanti, Krisna Dian Arini Fastha Aulia Pradhani Fastha Aulia Pradhania Fithriasari, Kartika Heri Kuswanto Hermono Widiarto Ilahiyah, Elthaf Jamil, Mochamad khuzaini, Khuzaini Mochamad Jamil Mochamad Jamil Nugroho, Wawan Cahyo Reza Tianto, Reza Rizfanni Cahya Putri Rizfanni Cahya Putri, Rizfanni Cahya Widiarto, Hermono Yahya, Dian Ratnasari Yani, Prawita Zuhroh, Nur Fatimatuz