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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan IKRA-ITH ABDIMAS Educoretax Akuntansiku Jurnalku Jurnal Administrasi Profesional
Yongky Rangga Yuda Nugraha
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH TINGKAT KESEHATAN BANK TERHADAP PERTUMBUHAN LABA DENGAN METODE RGEC PADA BANK PEMBANGUNAN DAERAH DI INDONESIA TAHUN 2017-2019 Yongky Rangga Yuda Nugraha; Diah Ayu Fitriyani; Agus Salim; M. Atep Effiana Taufik; Willy Nurhayadi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.403 KB) | DOI: 10.32670/fairvalue.v4i5.931

Abstract

Profit growth is one measure of a banks success in meeting the banks health levels.The purpose of this study is to partially and simultaneously determine the effect ofrisk profile (NPL), good corporate governance (GCG), earnings (ROA), andcapital (CAR) on profit growth at Regional Development Banks in Indonesia in2017 - 2019. The method used in this research is quantitative method, while thetype of data is secondary data. The data analysis technique used is the classicalassumption test, multiple regression test, hypothesis test, and determinationcoefficient test.The results of this study found that partially the risk profile has noeffect on profit growth. Partially the GCG has no effect on profit growth. Partiallythe earnings affects profit growth. Partially the capital has no effect on profitgrowth. While simultaneously the risk profile, GCG, earnings, and capital have aneffect on profit growth
Dampak Boikot Konsumen terhadap Fluktuasi Harga Saham Starbucks: Analisis Empiris Nurdina, Hana; Akbar, Taufik; Yuda Nugraha, Yongky Rangga
Jurnal Administrasi Profesional Vol 5 No 2 (2024): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v5i2.7199

Abstract

This study focuses on the impact of consumer boycotts on Starbucks' stock price fluctuations, employing an in-depth empirical approach to analyze the moderating factors that influence the intensity and duration of such effects. The study provides quantitative data on stock price variations during different boycott periods and explores the roles of macroeconomic conditions, social media sentiment, and mitigation strategies in moderating boycott impacts. Findings indicate that consumer boycotts can significantly trigger stock price volatility, particularly when accompanied by intense media coverage and high social media engagement. Under unstable economic conditions, boycott impacts tend to be more severe and require extended recovery times. Conversely, companies adopting proactive crisis communication approaches and implementing responsive and transparent mitigation strategies are better positioned to expedite stock price recovery. This research contributes to financial and consumer behavior literature by demonstrating that investor perceptions are influenced by public sentiment dynamics, particularly as recorded on social media platforms. Furthermore, the findings highlight the critical importance of crisis and reputation management in the digital era, where rapid, uncontrolled information flow can accelerate the spread of negative sentiment affecting company valuations. These results aim to assist multinational companies in developing more adaptive strategies to address potential consumer boycotts in the future.
PENGARUH DIGITALISASI PERPAJAKAN MELALUI SISTEM CORETAX TERHADAP EFISIENSI BIAYA KEPATUHAN PAJAK OLEH WAJIB PAJAK MENENGAH Rangga Yuda Nugraha, Yongky
Jurnal Administrasi Profesional Vol 6 No 1 (2025): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v6i1.7636

Abstract

Digital transformation of tax administration through the Core Tax Administration System (Coretax) represents a strategic innovation to optimize tax compliance cost efficiency for medium-scale taxpayers in Indonesia. The digitalization phenomenon in taxation has emerged as a fundamental paradigm in fiscal system modernization aimed at reducing compliance cost burdens that have traditionally constituted structural constraints for medium-scale business entities. This research analyzes the impact of tax digitalization implementation on compliance cost efficiency using quantitative approach with quasi-experimental difference-in-difference design on 384 medium taxpayers in South Jakarta during 2019-2024 period. Research methodology adopts purposive sampling with annual turnover criteria of Rp 4.8-50 billion, measuring compliance cost components including time costs, administrative costs, and opportunity costs through secondary data extraction from DGT tax information systems and taxpayer financial reports. Data analysis employs fixed effects regression with Ordinary Least Squares estimation and robust standard error correction to address heteroscedasticity and autocorrelation in econometric models. Research findings reveal that Coretax system implementation significantly negatively affects tax compliance costs with coefficient -0.318 (p-value = 0.002), indicating 31.8% compliance cost reduction compared to baseline period. Heterogeneity analysis demonstrates efficiency variation based on digital literacy levels, with high-literacy taxpayers achieving 38.4% efficiency compared to low-literacy 22.6%. Findings confirm digitalization strategy effectiveness in achieving dual objectives of compliance enhancement and administrative efficiency with implications of Rp 4.5 billion productive resource reallocation within study population, providing empirical evidence for optimizing digital tax transformation policies.
KETERLAMBATAN FAKTUR & SANKSI ADMINISTRATIF: STRATEGI AKUNTANSI MENGHADAPINYA DI ERA CORETAX Salim, Agus; Yuda Nugraha, Yongky Rangga; Nurdina, Hana
Jurnal Administrasi Profesional Vol 6 No 1 (2025): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v6i1.7751

Abstract

The implementation of the CoreTax system in early 2025 has created new challenges in corporate tax management, particularly regarding invoice delays and administrative sanctions. This study aims to analyze the causal relationship between invoice delays, administrative sanctions, and accounting strategies while developing optimal strategies for the CoreTax era. The research methodology employed a quantitative approach with a cross-sectional survey design involving 412 companies that have implemented CoreTax. Data were analyzed using Structural Equation Modeling with Partial Least Squares approach to test structural models and causal relationships between variables. Results indicate that invoice delays have a significant positive effect on administrative sanctions (β = 0.585, p < 0.001), administrative sanctions serve as full mediators in relationships with preventive and mitigation strategies, while accounting strategies positively influence compliance performance (β = 0.672, p < 0.001). Responsive strategies demonstrate the highest effectiveness in managing delay consequences, while CoreTax technology integration with accounting systems requires enhanced technological literacy. Findings confirm the importance of developing integrated accounting strategies encompassing early warning systems, predictive analytics, and risk mitigation mechanisms to optimize tax compliance in the digital era. Keywords: CoreTax, Invoice Delays, Administrative Sanctions, Accounting Strategies, Tax Compliance
Sosialisasi Pengelolaan dan Pengembangan Keuangan Bank Sampah Sri Rejeki Nugraha, Yongky Rangga Yuda; Harared, Bunga Anisah; Luthfi, Nabillah Farras
IKRA-ITH ABDIMAS Vol. 9 No. 2 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Permasalahan penumpukkan sampah merupakan permasalahan yang masih menjadi topik utama dalam pembangunan keberlanjutan (SDG). Bank sampah, merupakan solusi dari permasalahan sampah yang sulit untuk diurai. Dengan bank sampah, diharapkan sampah-sampah yang menumpuk bisa dikurangi. Sayangnya, bank sampah ini juga bisa mengalami berbagai permasalahan. Contohnya adalah Bank Sampah Sri Rejeki yang bermasalah pada manajemen bank sampah yang kurang maksimal sebab pengurus Bank Sampah Sri Rejeki sudah berusia lanjut. Adapun tujuan dari pelaksaanaan sosialisasi kepada pengurus Bank Sampah ini adalah supaya pengurus dan nasabah Bank Sampah dapat mengelola Bank Sampah secara maksimal sehingga bisa menjadi salah satu sumber pendapatan di masa tua. Sosialisasi dengan memberikan arahan kepada pengurus dan nasabah Bank Sampah di dalam memilah dan mengelola sampah sampah sehingga sampah tidak hanya dijual kiloan ke lapak namun dapat diolah terlebih dahulu untuk meningkatkan nilai jual. Diharapkan, setelah sosialisasi ini akan lebih banyak generasi muda yang menjadi pengurus dan peningkatan pendapatan bagi generasi lanjut.
Digital finance platform: Synergy between accounting applications and modern tax systems Nugraha, Yongky Rangga Yuda; Nurdina, Hana
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.1956

Abstract

This study explores the convergence of management information systems, digital accounting applications, and electronic taxation platforms in build-ing an integrated financial ecosystem through a quantitative approach in-volving two hundred and fifty organizations in Indonesia using purposive sampling techniques. The Partial Least Square-Structural Equation Model-ing analysis revealed that the integration architecture is based on five fun-damental layers covering infrastructure, data, application, business process, and presentation layer with the adoption of API-based integration in eighty-two percent of respondents resulting in a significant increase in op-erational efficiency and business process automation. Top management support with a score of four point eight, adequate budget allocation of four point six, and the competence of the IT team four point five collectively ex-plain the sixty-two percent variance of implementation success, while re-sistance to change with severity of four point seven and legacy system complexity of four point five are the main barriers faced by organizations. The findings confirm that the transformation of the digital financial ecosys-tem requires the synergy of technological dimensions, business processes, and organizational change management to achieve sustainable competitive advantage in the digital economy era.
Pengaruh pengungkapan emisi karbon dan kinerja keuangan terhadap nilai perusahaan dengan kinerja lingkungan sebagai pemoderasi Fadiyah, Aghitsna Nur; Nugraha, Yongky Rangga Yuda
Jurnalku Vol 5 No 4 (2025)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v5i4.2011

Abstract

This quantitative research aims to examine the impact of carbon emission disclosure and financial performance on firm value, with environmental performance acting as a moderating variable. The study utilizes secondary data collected from the annual and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange during 2022–2024. Purposive sampling was employed to select 59 companies as the research sample. Panel data analysis was conducted using STATA 14. The findings indicate that carbon emission disclosure does not influence firm value, financial performance has no effect on firm value, environmental performance does not moderate the relationship between carbon emission disclosure and firm value, whereas environmental performance is able to moderate the effect of financial performance on firm value.
The effect of thin capitalization and executive character on tax avoidance with institutional ownership as a moderating variable Gunadi, Nurindah Rizki Dian; Nugraha, Yongky Rangga Yuda
Akuntansiku Vol 5 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i1.2010

Abstract

This study examines the effect of thin capitalization and executive characteristics on tax avoidance, as well as the moderating role of institutional ownership in mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research adopts a quantitative approach using 151 observations from 43 companies selected through purposive sampling. Data were analyzed using multiple linear regression. The results indicate that thin capitalization has a negative effect on tax avoidance, while executive characteristics have a positive effect. Institutional ownership is proven to weaken the effect of thin capitalization on tax avoidance, but it does not moderate the effect of executive characteristics. These findings suggest that institutional monitoring is more effective in controlling debt-based financing policies than tax-related decisions influenced by executives’ risk preferences.
Co-Authors Agus Salim Agus Salim Bunga Anisah Harared Diah Ayu Fitriyani Fadiyah, Aghitsna Nur Gunadi, Nurindah Rizki Dian Luthfi, Nabillah Farras M. Atep Effiana Taufik Nurdina, Hana Taufik Akbar Willy Nurhayadi