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All Journal Aptisi Transactions on Management Intelektual : Jurnal Penelitian Dosen Akuntansi Jurnal Indonesia : Manajemen Informatika dan Komunikasi
Sulivyo, Lod
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Pengaruh Ukuran Perusahaan pada Perusahaan Manufaktur Sektor Property, Real Estate dan Building Construction yang terdaftar di Bursa Efek Indonesia Tahun 2017-2020 Anggun Yuliana, Khrisna; Sulivyo, Lod; Maya Dewi, Faye
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1247.683 KB) | DOI: 10.61635/jin.v1i2.99

Abstract

Introduction/Main Objectives: To investigate the impact of company size, tax planning, and leverage on earnings management in property, real estate, and building construction companies listed on the IDX from 2017 to 2020. Background Problems: Violating Financial Accounting Standard 44 concerning Accounting for Real Estate Activities (PSAK 44) applies to companies engaged in real estate, even though real estate is not the company's main business. Novelty: Used to obtain secondary data for this research, which uses quantitative methods and financial reporting. Research Methods: Purposive sampling method with a total of 63 property, real estate, and building construction companies for 2017 to 2020, a sample of 21 companies with SPSS 25.  Finding/Results: That company size and tax planning have a negative and significant effect on earnings management and Leverage has no effect on earnings management and the results (f-test) simultaneously have an effect on earnings management. Conclusion: Firm size has a negative impact, tax planning has a negative impact, financial leverage has no earnings management, and claims company size, tax planning, and financial leverage have an impact.
Analisis Implementasi Peraturan Pajak Penghasilan 23 dan Kepatuhan Terhadap Peraturan Perpajakan Terkait Pelayanan Maklon Pada Perusahaan PT. X tahun 2019 Adang, Ferry; Yuliana, Khrisna Anggun; Sulivyo, Lod
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.151

Abstract

Introduction/Main Objectives: This research the application of Pph rule 23 for services of minors is determined based on Minister of Finance Regulation Number 141/PMK.03/2015, in the calculation of which a tax of 2% is applied. Background Problems: esearchers examine the realization and objectives of tax revenues to find out whether PPh 23 deductions have increased or decreased. Examining routine PPh Article 23 SPT reporting is one way to ensure compliance with PPh deductions Novelty: The aim of this research is to determine the suitability of the application of income tax article 23 and taxpayer compliance in relation to maklon at PT. X. Research Methods: The type of research used is qualitative research using descriptive methods. Finding/Results: The results of this research indicate that the implementation of Article 23 Income Tax deductions carried out by PT. X is in accordance with Minister of Finance Regulation Number 141/PMK.03/2015. Conclusion: In terms of compliance with taxpayer compliance with payments and reporting, PT. X In the payment and reporting of Article 23 Income Tax there is no delay and has been fully in accordance with the Taxation Provisions of Law No. 36 of 2008.
Exploration Of Subjective Norms Of Tourists In The Application Of Planned Behavior Theory To Predict The Intention To Visit Tourist Objects In Indonesia Listiawati; Sulivyo, Lod; Dewi, Faye Maya; Arsadi
Jurnal Indonesia : Manajemen Informatika dan Komunikasi Vol. 5 No. 2 (2024): Mei
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jimik.v5i2.697

Abstract

This research aims to explore a deeper understanding of the factors that influence tourists' intentions to visit tourist attractions in Indonesia using the Planned Behavior Theory (TPB) approach. This research focuses on exploring tourists' subjective norms, which is one of the main components in the TPB, along with attitudes and behavioural control. The research method involves an online survey targeting a sample of tourists who have visited or intend to visit tourist attractions in Indonesia. The research instrument consists of structured questions designed to measure critical variables in the TPB, with particular emphasis on subjective norms. Data analysis used descriptive and inferential statistical techniques to identify relationships between key variables. The research findings are expected to significantly contribute to understanding the factors that influence tourists' visiting intentions, as well as their implications for developing marketing strategies and managing tourist attractions in Indonesia. It is hoped that the results of this research can become a reference for tourism industry stakeholders, government and researchers in consumer behaviour and tourism to improve the management and development of tourist attractions in Indonesia to increase the attractiveness and competitiveness of tourist destinations globally.
Influence of Consumer Behavior and Marketing Mix on Product Purchasing Decisions Dewi, Faye Maya; Sulivyo, Lod; Listiawati; Dewi, Faye Maya Dewi
APTISI Transactions on Management (ATM) Vol 6 No 2 (2022): ATM (APTISI Transactions on Management: July)
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/atm.v6i2.1737

Abstract

The purpose of the study was: 1) to look at the direct influence between consumer behaviour on the marketing mix, 2) to look at the direct relationship between consumer behaviour on purchasing decisions, 3) to look at the influence of direct relationships between marketing mixes on purchasing decisions, 4) to look at the indirect influence of indirect relationships between consumer behaviour toward purchasing decisions mediated by the marketing mix. The sample used in the study was as many as 120 randomly selected respondents, and data processing using Smart PLS 2.0 software. The results of this study are, 1) consumer behaviour towards the marketing mix has a positive and significant influence with a relationship value of 55,899 > 1.96. 2) Consumer behaviour towards purchasing decisions has a positive and significant influence with a relationship value of 2,850 > 1.96. 3) Marketing mix on purchasing decisions has a positive and significant influence value with a relationship value of 13,764 > 1.96. 4) The results of analysis of indirect influence pathways between consumer behaviour to purchasing decisions mediated by marketing mix is 13,554 > 1.96 with a significance level of 5% proving that marketing mix has a significant effect in mediating the relationship between consumer behaviour to purchasing decisions. 
Co-Authors Adang, Ferry Anggun Yuliana, Khrisna Arsadi Dewi, Faye Maya Dewi, Faye Maya Dewi Listiawati Maya Dewi, Faye Yuliana, Khrisna Anggun