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All Journal Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran REFLEKSI EDUKATIKA Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam JURNAL MANAJEMEN BISNIS Jambura Accounting Review PERSPEKTIF Journal Of Business, Finance, and Economics (JBFE) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Proceeding of The International Conference on Economics and Business Jurnal Manajemen Bisnis Kewirausahaan Jurnal Visi Manajemen (JVM) Proceeding National Conference Business, Management, and Accounting (NCBMA) The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Management and Social Sciences Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Manajemen dan Ekonomi Kreatif Indonesian Economic Review Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Master Manajemen Moneter : Jurnal Ekonomi dan Keuangan Jukerdi: Jurnal Kewirausahaan Cerdas Dan Digital Studia Ekonomika International Journal of Management, Accounting & Finance International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) Journal of Economic and Leadership International Journal of Economics and Management Research Proceeding of The International Conference on Economics, Accounting, and Taxation
Ruslaini, Ruslaini
Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Pengaruh Ekspektasi Kinerja, Ekspektasi Upaya, Dan Keamanan Yang Dirasakan Terhadap Minat Menggunakan Pembayaran Digital Di Jabodetabek Muhammad Rizal; Ruslaini Ruslaini; Sabrina Dwi Aprilia
Studia Ekonomika Vol. 23 No. 2 (2025): Juli: Studia Ekonomika
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v23i2.180

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh dari ekspektasi kinerja ekspektasi upaya, dan keamanan yang dirasakan terhadap minat menggunakan digital payment di Jabodetabek. Penelitian ini menggunakan metode kuantitatif dengan menggunakan data primer yang didapatkan dari kuesioner yang disebar. Populasi dalam penelitian ini mencakup pengguna digital payment dari berbagai latar belakang, seperti masyarakat umum, mahasiswa, pekerja, dan sebagainya, yang menggunakan atau tertarik menggunakan pembayaran digital dalam transaksi keuangan mereka di wilayah Jabodetabek. Dengan menggunakan metode pengambilan sampel yang dapat digunakan untuk judul tersebut adalah metode pengambilan sampel acak (random sampling). Dalam metode ini, setiap anggota populasi memiliki peluang yang sama untuk dipilih sebagai sampel. Analisis data menggunakan software SPSS Versi 25 untuk uji instrumen, analisis deskriptif dan regresi linier berganda, uji asumsi klasik, dan uji hipotesis/statistik. Penelitian menunjukkan bahwa ekspektasi kinerja, ekspektasi upaya dan keamanan yang dirasakan berpengaruh positif dan signifikan secara parsial dan simultan terhadap minat menggunakan digital payment.
Determinants of Cash Effective Tax Rate in Energy Sector Companies on the Indonesia Stock Exchange for the Period 2020-2024 Isna Wati; Yessica Amelia; Ruslaini Ruslaini
Journal of Management and Social Sciences Vol. 5 No. 2 (2026): May: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2507

Abstract

This study aims to examine the influence of capital intensity,  Return on Assets (ROA), liquidity, and company size on the Cash Effective Tax Rate (CETR) as a proxy for tax avoidance in energy sector companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study uses a quantitative approach with secondary data in the form of annual financial statements. The sample was determined using a purposive sampling technique and obtained 16 companies during five years of observation, resulting in 80 observation data. Data analysis was carried out using multiple linear regression with the help of SPSS 29 software. The analysis stage began with a classical assumption test, then continued with multiple linear regression analysis, as well as hypothesis testing. The results showed that partially capital intensity and ROA had a significant effect on CETR, while liquidity and company size had no significant effect on CETR. Simultaneously, all independent variables had a significant effect on CETR, with a determination coefficient value of 25%.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIFITAS PAJAK PADA PERUSAHAAN PROPERTI DAN REAL ESTATE Gilang Romadan; Muhammad Rizal; Ruslaini Ruslaini
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6423

Abstract

Tujuan utama dari penelitian ini adalah mengevaluasi hubungan antara likuiditas, profitabilitas, dan leverage terhadap tingkat agresivitas pajak di perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2023. Variabel bebas yang digunakan mencakup likuiditas yang di proksikan dengan cash ratio, profitabilitas yang diproksikan melalui net profit margin, dan leverage yang diproksikan menggunakan debt ratio. Variabel dependen dalam penelitian ini adalah agresivitas pajak, yang diwakili oleh Effextive tax rate (ETR). Studi ini menggunakan metode kuantitatif dengan teknik analisis deskriptif dan multivariat. Data penelitian diambil dari laporan keuangan perusahaan yang dipublikasikan di BEI, dengan pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 88 pengamatan dari 22 perusahaan selama empat tahun pengamatan. Metode analisis yang diterapkan meliputi statistik deskriptif, pengujian asumsi klasik, serta pengujian hipotesis. Analisis yang dilakukan menunjukkan bahwa likuiditas berpengaruh positif dan signifikan terhadap agresivitas pajak, sementara profitabilitas dan leverage memiliki pengaruh negatif dan signifikan. Secara simultan, semua variabel independen yang dianalisis menunjukkan dampak signifikan terhadap agresivitas pajak. Hasil penelitian ini menunjukkan bahwa karakteristik kondisi keuangan perusahaan berperan penting dalam menentukan kecenderungan perusahaan untuk menerapkan strategi agresivitas pajak.
Artificial Intelligence Leadership and Employee Engagement in Contemporary Organizations: A Literature Review Willy Chandra; Ruslaini Ruslaini; Tanti Sugiharti
Journal of Management and Social Sciences Vol. 5 No. 2 (2026): May: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2666

Abstract

This study aims to examine the factors influencing employee engagement in AI-driven organizations, particularly from the perspective of Artificial Intelligence (AI) leadership. This literature review focuses on the relationship between AI leadership, AI utilization, and employee engagement in contemporary organizational settings. The review was based on recent empirical studies selected according to their relevance to artificial intelligence, leadership, employee engagement, work engagement, and knowledge sharing. The analysis indicates that AI does not inherently improve employee engagement merely through its availability in the workplace. Employee engagement is likely to improve with AI-savvy leadership that is supported by meaningful AI utilization, an innovative organizational culture, effective change leadership, work engagement, and enhanced team performance. AI implementation can promote employee knowledge sharing through learning opportunities, especially when supported by paradoxical leadership and positive employee attitudes toward technology. Therefore, this review highlights the importance of human-centered leadership in enabling employees to experience AI as a source of learning, collaboration, empowerment, and meaningful contribution.
Kepatuhan Pajak UMKM: Analisis Empiris atas Faktor Internal dan Eksternal Wajib Pajak UMKM di DKI Jakarta Rendy Agustinus; Ruslaini Ruslaini; Yessica Amelia
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v6i2.177

Abstract

Penelitian ini mengkaji dampak tarif pajak, kualitas pelayanan fiskus, pengetahuan pajak, dan kesadaran wajib pajak terhadap kepatuhan wajib pajak UMKM. Berbeda dari penelitian sebelumnya, studi ini menggunakan pendekatan analisis garis kontinum yang masih jarang digunakan untuk mengevaluasi persepsi dan perilaku secara simultan. Penelitian dilakukan pada 155 pelaku UMKM di Jakarta Barat selama Maret-April 2025, dengan Teknik purposive sampling. Data dihimpun melalui kuesioner terstruktur dan dianalisis melalui Structural Equation Modeling with Partial Least Squares (SEM-PLS). Temuan studi ini menunjukkan bahwa keempat variabel secara signifikan memengaruhi kepatuhan pajak, baik satu persatu maupun secara bersamaan. Kesadaran wajib pajak memiliki efek terkuat, diikuti oleh pengetahuan pajak, tarif pajak, dan kualitas layanan fiskal. Analisis garis kontinum mendukung temuan ini, menunjukkan persepsi positif secara umum di semua variabel, terutama kesadaran wajib pajak dan tarif pajak. Namun, pengetahuan pajak meskipun dirasakan sedikit lebih rendah menunjukkan pengaruh perilaku yang lebih kuat daripada tarif pajak, menunjukkan persepsi dan perilaku tidak selalu selaras. Studi ini menyimpulkan bahwa peningkatan kepatuhan UMKM memerlukan fokus pada pendekatan edukatif dan personal, yang menguatkan aspek internal seperti kesadaran dan pemahaman, serta didukung layanan fiskus yang adaptif dan informai yang transparan mengenai kebijakan pajak dalam hal ini tarif pajak.
The Effect of Intangible Assets, Firm Size, and Tax Expense on Transfer Pricing in Healthcare Companies Listed on the Indonesia Stock Exchange from 2019 to 2024 Rina Amelia; Yessica Amelia; Ruslaini Ruslaini
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.675

Abstract

This study aims to investigate the impact of intangible assets, firm size, and tax expense on transfer pricing in healthcare companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2024. The research utilizes the annual financial reports of the companies published by the IDX. A quantitative approach was employed with a purposive sampling technique, which resulted in a sample of 12 companies. To analyze the effect of intangible assets, firm size, and tax expense on transfer pricing, the study used Partial Least Squares-based Structural Equation Modeling (SEM-PLS). The findings indicated that intangible assets and firm size had a negative effect on transfer pricing, suggesting that larger companies and those with higher intangible assets tend to engage less in transfer pricing strategies. On the other hand, tax expenses were found to have no significant impact on transfer pricing. These results provide insights into how certain company characteristics influence transfer pricing practices in the healthcare sector. The study's findings also highlight the need for further research to explore other factors that could affect transfer pricing in different industries or countries. Understanding these dynamics can help policymakers and practitioners develop more effective regulations and strategies for managing transfer pricing in multinational corporations.
The Effect of Operating Cash Flow, Leverage, Profitability, and Liquidity on Corporate Income Tax in Consumer Non-Cyclical on the Indonesia Stock Exchange in 2021–2024 Siti Fatimah; Ruslaini Ruslaini; Yessica Amelia
International Journal of Economics and Management Research Vol. 4 No. 3 (2025): December : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i3.684

Abstract

This study examines whether operating cash flow, leverage, profitability, and liquidity affect corporate income tax in consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research was conducted because corporate income tax payments in this sector tend to fluctuate and previous studies show inconsistent results. The purpose of this study is to identify which internal financial factors influence corporate income tax. This study uses a quantitative approach with secondary data obtained from audited annual financial statements. The population consists of 131 consumer non-cyclical companies, and 16 companies were selected as samples using purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results show that operating cash flow has a positive and significant effect on corporate income tax, meaning that companies with higher operational cash inflows tend to pay higher corporate income tax. Leverage has a significant negative effect, indicating that higher debt levels reduce taxable income through interest expenses. Meanwhile, profitability and liquidity do not have a significant effect on corporate income tax. Overall, this study shows that cash flow and capital structure are more relevant in explaining corporate income tax than profitability and liquidity in consumer non-cyclical companies.
Follow Dual Profession : Practitioner Business and College Lecturer Eka Wahyu Kasih; Ruslaini Ruslaiini; Selvi Agustina
International Journal of Business, Marketing, Economics & Leadership (IJBMEL) Vol. 2 No. 4 (2025): November: International Journal of Business, Marketing, Economics & Leadership
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbmel.v2i4.413

Abstract

Phenomenon profession double as practitioners business at a time lecturer college tall the more come to the fore along increasing demands relevance education tall to dynamics of the business and industrial world . Universities tall need lecturers who do not only control theory , but also has experience practical for learning more contextual and applicable . On the other hand , practitioners business looking at the academic world as room devotion intellectual at a time means actualization professional . This article aim For study profession double from perspective career , ethics , honor , devotion , and welfare term long . Writing article This use method study conceptual – reflective based on experience professional authors and reviewers literature scientific , regulatory education high , and policy related profession lecturer . Approach This used For integrate dimensions normative , practical , and strategic in understand profession double in a way intact . Study results show that profession double can become road meaningful career if executed in a way ethical and professional . Profession This allows integration experience business to in learning , strengthening legitimacy academic , as well as build honor social as figure public . In addition , the profession double also gives structure greater well- being stable through diversification source income and financial strategy term long , at the same time become vehicle devotion through the transfer of knowledge , values and experience to students and society
Modernization of Audit Process: Utilization of Technology on Evaluation of Audit Evidence Ruslaini Ruslaini; Ngadi Permana; Yessica Amelia
Indonesian Economic Review Vol. 4 No. 1 (2024): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v4i1.34

Abstract

This study aims to examine the impact of new technologies on audit evidence evaluation and the modernization of audit standards. With advancements in technology, particularly in artificial intelligence (AI), big data, and blockchain, the audit process has undergone significant changes in how evidence is collected, analyzed, and evaluated. These technologies enhance efficiency, accuracy, and transparency in audits, but also pose challenges in terms of auditor adaptation and the updating of audit standards. This literature review identifies that the use of AI and big data allows auditors to handle large volumes of data more quickly, while blockchain offers solutions to improve the security and integrity of audit evidence. Although the benefits are substantial, the implementation of new technologies requires regulatory updates, the development of auditors' technical skills, and adjustments to existing infrastructure. This study suggests the need for collaboration between auditors, regulators, and technology developers to ensure the appropriate and effective use of technology in auditing. The findings are expected to provide guidance for audit professionals and regulatory authorities in navigating the rapid changes in the auditing landscape.
Volatility Management in Multifactor Portfolios: A Literature Review on Risk-Return Dynamics and Strategic Investment Implications Ruslaini Ruslaini; Muhammad Rizal; Sri Utami Nurhasanah
Indonesian Economic Review Vol. 5 No. 1 (2025): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v5i1.40

Abstract

This study aims to review the challenges faced in the risk-return relationship within multifactor portfolios, with a focus on the implications for market volatility management. Through a literature review, this research identifies various factors that influence volatility and how volatility management can enhance portfolio performance. The analysis reveals that while multifactor portfolios offer advantages in diversification and risk management, market volatility remains a key challenge in achieving a balance between risk and return. This study also uncovers that active volatility strategies outperform passive ones, but they require a deep understanding of market dynamics. The implications of this research provide insights for portfolio managers in designing investment strategies that are more adaptive to high market volatility.
Co-Authors A. Sigit Pramono Hadi Abdul Rahman AGUS KURNIA Agustinus, Rendy Amalia, Yessica Andrew Subhana Ardana, Pitharia Ariesta, Tierza Asban, Asban Aslan, La Ode Muhammad Cahyatih Kumandang Chandra Purnama, Chandra Dadang Irawan Derren Christof Wilson Diajeng Herika Hermanu Eka Wahyu Kasih Eri Kusnanto Ernawati Ernawati Fachry Abda El Rahman Gilang Romadan Grace Yulianti Iba, Wa Indradewa, Rhian Indriana, Nova Iskandarsyah, Egastia Lazuardie Isna Wati Kafiden Langsar Waruwu Kasmin, Rosmida La Ode Baytul Abidin Megawatie, Megawatie Moh Trisamanta Mohamad Chaidir Mohammad Chaidir Muhammad Idris Muhammad Rizal Muhammad Rizal Nasutiah Nasutiah Ngadi Permana Nofita, Nofita Perwitasari, Malida Praningsih, Tati Pribadi, Bhakty Abda Purba, John Tampil Rendy Agustinus Rina Amelia Rohana Rinjani Manurung, Ully Rudy Haryanto Sabrina Dwi Aprilia Sahala Harahap Selvi Agustina Selvi Agustina Shinta Amelia SITI FATIMAH Siti Masitah Sri Utami Nurhasanah Sri Utami Nurhasanah Sri Utami Nurhasanah Sulistiani Sulistiani, Sulistiani Tanti Sugiharti Wahyu Wulandari Willy Chandra Yessica Amelia Yessica Amelia