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All Journal Jurnal Media Wahana Ekonomika Journal of Information Technology and Computer Science JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) INTEK: Jurnal Penelitian Jurnal Doktor Manajemen (JDM) Jurnal Mekanova : Mekanikal, Inovasi dan Teknologi Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Digital Business Management Jurnal Ilmu Manajemen Terapan (JIMT) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Devotion: Journal of Research and Community Service Jurnal Bisnis Mahasiswa Jurnal Teknik Mesin Sinergi Journal of Accounting and Finance Management (JAFM) International Journal of Advanced Multidisciplinary Jurnal Ilmu Multidisplin DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Jurnal Greenation Ilmu Akuntansi
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Determinan Tax Avoidance Yang Dimoderasi Oleh Corporate Governance (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Dan Bursa Singapura Periode 2018-2020) Irama, Rudi; Apollo, Apollo
Jurnal Media Wahana Ekonomika Vol. 19 No. 4 (2023): Jurnal Media Wahana Ekonomika, Januari 2023
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmwe.v19i4.11032

Abstract

ABSTRAK Penelitian ini bertujuan menganalisis dan mengetahui pengaruh Corporate Sosial Responsibility dan Economic Performance terhadap Tax Avoidance yang dimoderasi oleh Corporate Governance dengan objek penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan Bursa Efek Singapura periode 2018-2020. Data analisis yang digunakan berupa data panel dari perhitungan rasio laporan keuangan dan laporan sustainability perusahaan dengan menggunakan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi linear berganda dengan menggunakan software statistik Eviews 12. Hasil penelitian menunjukkan Corporate Sosial Responsibility berpengaruh negative terhadap Tax Avoidance sesuai dengan penelitian sebelumnya. Sementara itu Economic performance tidak berpengaruh terhadap Tax Avoidance, Corporate Governance tidak memoderasi pengaruh Corporate Sosial Responsibility terhadap Tax Avoidance serta Corporate Governance tidak memoderasi pengaruh Economic Performance terhadap Tax Avoidance. Kata Kunci: Sosial Responsibility, Economic Performance, Tax Avoidance, Corporate Governance. ABSTRACT This study aims to analyze and determine the effect of Corporate Social Responsibility and Economic Performance on Tax Avoidance moderated by Corporate Governance with the object of research being manufacturing companies listed on the Indonesia Stock Exchange and Singapore Stock Exchange for the period 2018-2020. The analytical data used in the form of panel data from the calculation of the ratio of financial statements and company sustainability reports using purposive sampling technique. The data analysis technique used multiple linear regression analysis using statistical software Eviews 12. The results showed Corporate Social Responsibility had a negative effect on Tax Avoidance in accordance with previous research. Meanwhile, Economic performance does not affect Tax Avoidance, Corporate Governance does not moderate the effect of Corporate Social Responsibility on Tax Avoidance and Corporate Governance does not moderate the effect of Economic Performance on Tax Avoidance. Keywords: Corporate Sosial Responsibility, Economic Performance, Tax Avoidance, Corporate Governance
Uji kinerja mesin bensin genset dengan campuran bahan bakar RON 90 dan 92 dengan mempergunakan Rem Cakram Indriyani, Indriyani; Siregar, Zufri Hasrudy; Apollo, Apollo; Andika, Muhammad
Jurnal Mekanova : Mekanikal, Inovasi dan Teknologi Vol 9, No 1 (2023): April
Publisher : universitas teuku umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jmkn.v9i1.7588

Abstract

Fuel oil is the main material used by vehicles in Indonesia. Many fuel processing in Indonesia produces various types of fuel, such as premium pertalite, Pertamax, Pertamax turbo, and diesel, which are often used by generator engines in Indonesia. The purpose of this study was to determine the value of torque, power, and fuel consumption obtained in the generator engine using a mixture of pertalite and Pertamax fuel after using disc brakes. The method used is an experiment using a mixture of pertalite and Pertamax fuel using disc brakes. The results of this research tool can be used as a practicum tool for students majoring in mechanical engineering. The results were obtained at a torque value of 0.39 N/m and power of 0.154 kW in each fuel mixture. This study used a braking load of 0.3 kg with a mixture of pertalite fuel 75% first 25% obtained fuel consumption of 0.00072 kg / h, at a braking load of 0.3 with a mixture of pertalite fuel 65% first x 35% obtained fuel consumption of 0.00065 kg / h, and a braking load of 0.3 kg with a mixture of pertalite fuel 50% Pertamax 50% obtained a power result of 0.00056 kg / h
BEBERAPA FAKTOR YANG MEMPENGARUHI OPINI AUDIT GOING CONCERN Apollo, Apollo
Jurnal Ilmu Manajemen Terapan Vol. 2 No. 1 (2020): Jurnal Ilmu Manajemen Terapan (September 2020)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jimt.v2i1.285

Abstract

Abstrak: Standar auditing selama 12 tahun terakhir mengalami peningkatan pada sisi kuantitas maupun kualitas. Kondisi ini mengindikasikan terjadinya kompleksitas peran auditor sebagai pihak yang independen dalam menciptakan good corporate governance. Terdapat dua faktor utama yang menyebabkan terjadinya skandal auditing yakni : (a) implementasi standar umum, dan (b) implementasi standar pekerjaan lapangan. Adanya ragam perbedaan dan konflik kepentingan menyebabkan auditor mengalami ambiguinitas peran pada standar auditing. Penelitian ini bertujuan memperoleh bukti empirik pengaruh solidaritas sosial, kompetensi auditor, profesionalisme auditor, dan reputasi perusahaan klien terhadap opini audit going concern. Untuk menguji fakta empirik tersebut diperlukan susunan logika dengan Background Theory: Teori Idealisme Klasik, Grand Theory : General Equilibrium Theory - IO Wassily Leontief (1906 - 1999) Standar Auditing (2011), Middle Range Theory : Posmodernisme Derrida (1930-2004), Rorty (1931-2007), Sartre (1905-1980), dan Application Theory : Agency Theory : Jensen & Meckling (1976); Francis and Smith (1994); Hammer (1992) Kamin & Ronen (1978); Fama (1980); Baiman(1982); Caose (1987); Zimmerman (1980). Unit penelitian adalah 84 responden pada Kantor Akuntan Publik Big Four di Jakarta. Metode alat analisis menggunakan path analysis atau gabungan antara korelasi dan regresi untuk mengetahui pengaruh secara parsial maupun simultan. Hasil penelitian setelah dilakukan uji validitas, reabilitas, dan transformasi data ordinal ke data interval menunjukan hasil: (a) solidaritas sosial, kompetensi auditor, profesionalisme auditor secara parsial tidak berpengaruh signifikan dengan opini audit going concern, sedangkan reputasi perusahaan klien berpengaruh signifikan terhadap opini audit going concern, dan (b) solidaritas sosial, kompetensi auditor, profesionalisme auditor, reputasi perusahaan klien terhadap opini audit going concern secara simultan berpengaruh positif dan signifikan sebesar nilai adjusted R square 0.626 atau sebesar 62.6% sedangkan sisanya 37.4% dipengaruhi variabel lain di luar model penelitian. Hasil penelitian ini mempunyai konsistensi dengan seluruh kerangka pemikiran, tinjauan pustaka, dan penelitian terdahulu. Adapun saran untuk penelitian: (a) bagi pengembangan ilmu auditing diperlukan penelititan lanjutan di luar model seperti budaya, tanggung jawab etika auditor , (b) untuk kebijakan IAPI dan KAP perlu menyusun kejelasan maupun kriteria lebih konkrit pemberian opini audit going concern, pertimbangan solidaritas sosial, peningkatan kompetensi auditor, memperbaiki profesionalisme auditor, dan memperhatikan kemampuan reputasi perusahaan klien sebagai pihak auditee. Kata Kunci : Solidaritas Sosial, Kompetensi Auditor, Profesionalisme Auditor, Reputasi Perusahaan Klien, Opini Audit Going concern, KAP Big Four
KONSTRUKSI TEORI AKUNTANSI (STUDI PADA MASYARAKAT SUNDA WIWITAN PROVINSI JAWA BARAT) Apollo, Apollo
Jurnal Ilmu Manajemen Terapan Vol. 3 No. 3 (2022): Jurnal Ilmu Manajemen Terapan (Januari 2022)
Publisher : Dinasti Review Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/jimt.v3i3.828

Abstract

Penelitian ini merupakan pendekatan filsafat analitik. Riset bertujuan menghasilakn Konstruksi teori akuntansi perilakuan. Pada penelitian ini menggunakan trans substansi pemikiran: (1) Friedrich Wilhelm Nietzsche, (2) Model Karl Raimund Popper, (3) Thomas Samuel Kuhn, (4) Martin Heidegger, (5) Hans Georg Gadamer, (6) Jacques Derrida, (7) Michel Foucault, (8) Richard McKay Rorty, (9) Jean-Paul Charles Aymard Sartre. Hasil Konstruksi Teori Akuntansi, Studi Pada Masyarakat Sunda Wiwitan Provinsi Jawa Barat sebagai berikut: Ideologi : (a) Tujuan Hidup Manusia. (b) Ada praktiknya: Tindakan Manusia lebih suka Menyimpang. Penyebab Immoral Dan Amoral (1) Manusia berada di luar kebenaran akibat kebebasan, (2) Keragaman Dalam Perilaku, dan Praktik, (3) Konflik Eksistensial Manusia: (4) Masuk fase normal science (5) Tradisi Prapemahaman; (6) Problem: hukum, hipotesis, teori ciptaan manusia (indeterminisme), (7) Lemahnya Komitmen Moral sebagai ciri manusia. Beberapa kemungkinan: (1) berakhir saat individu mati Being in the World (ada-dalam-dunia), (2) Kembali Pada (Hati Nurani). Sedangkan saran untuk kebijakan manajerial adalah: (a) dalam menginterprestasikan laporan keuangan pernan pesan yang harus diaplikasikan pada masa penafsiran bukan makna literal teks, tetapi meaningful sense (“makna yang berarti”) atau pesan yang lebih berarti daripada sekedar makna literal, (b) akuntansi menunda kebenaran berarti sebagai konsep difference (=tidak hanya menemukan makna, namun kenyataan) menjadi diff’erence (= berarti (1) membedakan/, (2) dan menunda = atau membeda sekaligus menunda) dari makna kebenaran ilmu yang diperolehnya. Ilmu Akuntansi tidak menggunakan rasionalitas murni, tetapi dipengaruhi faktor lain seperti: budaya, otoritas, kepemimpinan, kekuasaan uang, kepentingan, demokrasi. Saran untuk penelitian lanjutan adalah (a) melakukan uji validasi silang dengan pengguna laporan keungan agar dekonstruksi dapat lebih valid, (b) melakukan penelitian dengan menggunakan pendekatan Model Jawa, dan Batak, Minangkabau agar diperoleh gerenalisasi model kearifan local bangsa Indonesia dalam membangun Teori Akuntansi.
EFFECT THE UNDERSTANDING OF TAXATION, TAX SANCTIONS AND TAXPAYER AWARENESS OF TAXPAYER COMPLIANCE (RESEARCH ON TAXPAYERS OF INDIVIDUAL ENTREPRENEURS IN TANGERANG REGION) Triandani, Megi; Apollo, Apollo
Dinasti International Journal of Digital Business Management Vol. 2 No. 1 (2020): Dinasti International Journal of Digital Business Management (December 2020 - J
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v2i1.638

Abstract

The purpose of this research are to examine how much influence the understanding of taxation, tax sanctions and taxpayer awareness of tax compliance. The population in this research are the taxpayers of individual entrepreneurs in the Tangerang Region, then the samples are drawn using a method simple random sampling. Using quantitative and analytic statistics method for the analytical method that are multiple linear regression analysis method. The results showed that taxpayer understanding and taxpayer awareness affected taxpayer compliance while tax sanctions did not affect the compliance of taxpayers of individual entrepreneurs in the Tangerang Region. The data analysis technique used in this research was SPSS v.23
Pengaruh Kemahiran Profesional, Independensi, dan Objektivitas Terhadap Kualitas Audit (Studi Kasus pada Inspektorat Jenderal Kemendikbudristek) Syaparudin, Syaparudin; Apollo, Apollo
Jurnal Ilmu Multidisiplin Vol. 2 No. 1 (2023): Jurnal Ilmu Multidisplin (April-Juni 2023)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v2i1.223

Abstract

Auditor quality must meet aspects such as professional skills, independence, objectivity and several other aspects inherent in their profession. This is to maintain the quality of audit results, for corporate entities as well as for public entities. This research was conducted to determine the Effect of Professional Proficiency, Independence, and Objectivity on Audit Quality (Case Study of auditors within the Inspectorate General of the Ministry of Education and Culture). Respondents in this study were 122 respondents. The data used in this study is primary data, namely in the form of a questionnaire. This research uses multiple linear analysis and partial test as well as simultaneous test using a data processing application. The results of this study indicate that professional skills affect audit quality, independence influences audit quality, and objectivity influences audit quality.
Peak Load Prediction Using Fuzzy Logic For The 150 kV Sulselrabar System Djalal, Muhammad Ruswandi; Pangkung, Andareas; Sonong, Sonong; Apollo, Apollo
Journal of Information Technology and Computer Science Vol. 3 No. 1: June 2018
Publisher : Faculty of Computer Science (FILKOM) Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (827.352 KB) | DOI: 10.25126/jitecs.20183139

Abstract

Prediction of electrical load on 150 kV Sulselrabar electrical system, analyzed using approach at night peak load using Fuzzy Logic based intelligent method. The peak load characteristics are certainly different from the load in normal time, therefore a special approach is needed to predict the peak night load. As input data will be used data of night peak load in 2010 until 2015, on the same day and date, each 4 days before day-H or day date which will be predicted load. For the data processing stage is divided into several stages, namely pre-processing, processing, and post-processing. The load data processing follows several procedures, ie computing WDmax, LDmax, TLDmax and VLDmax each year. Data processing is processed using excel software and then using Matlab software to run Fuzzy Logic. From the analysis results obtained, Error Prediction The peak evening load is very small that is equal to -0.070033687%. As comparison data used actual day-H data is April 2016. The graph of analysis result also shown in this paper.Keywords– Fuzzy Logic Control, Load Forecasting, Error, VLDmax
Pengaruh Independensi dan Akuntabilitas Auditor Terhadap Kualitas Audit (Studi pada Kantor Akuntan Publik Jakarta Selatan) Syaviq, Muhammad Kholdun; Apollo, Apollo
Jurnal Greenation Ilmu Akuntansi Vol. 2 No. 2 (2024): (JGIA) Jurnal Greenation Ilmu Akuntansi (Mei - Juli 2024)
Publisher : Greenation Publisher & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v2i2.63

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh independensi dan akuntabilitas auditor terhadap kualitas audit pada Kantor Akuntan Publik Jakarta Selatan. Metode yang digunakan dalam penelitian ini adalah penelitian survey sebagai bagian dari penelitian kuantitatif. Populasi yang digunakan untuk penelitian ini adalah kantor akuntan publik yang berada di wilayah Jakarta Selatan sebanyak 81 Kantor Akuntan Publik. Sampel yang digunakan dalam penelitian ini ditentukan menggunakan teknik convenience sampling. Sampel yang didapat sebanyak 20 Kantor Akuntan Publik. Data yang digunakan dalam penelitian ini berupa data primer dan pengujian hipotesis dilakukan dengan uji t menggunakan software SPSS 23. Data dianalisis menggunakan teknik analisis regresi berganda. Hasil penelitian menunjukkan independensi berpengaruh positif terhadap kualitas audit, nilai t hitung lebih besar dari t tabel (1,968 > 1,679) dan nilai signifikan sebesar 0,035. Sedangkan akuntabilitas tidak berpengaruh terhadap kualitas audit, nilai t hitung lebih kecil dari t tabel (1,234 < 1,679) dan nilai signifikan sebesar 0,224. Hasil uji R2 menunjukkan pengaruh independensi dan akuntabilitas terhadap kualitas audit sebesar 48,4% sedangkan sisanya 51,6% dipengaruhi oleh faktor lainnya
Optimalisasi Publikasi Guru di Era Merdeka Belajar: Kolaborasi MGMP dan Perguruan Tinggi dalam Penguatan Kompetensi Penulisan Ilmiah Nugroho, Lucky; Oktris, Lin; Apollo, Apollo; Andesto, Ronny; Soeharjoto, Soeharjoto; Putra, Yananto Mihadi; Purnama, Adhy
Dedikasi : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2025): Dedikasi : Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah III DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53276/dedikasi.v4i1.240

Abstract

The problem of low teacher skills in writing scientific articles is a challenge in developing professionalism and fulfilling publication obligations for promotion. This Community Service Program aims to improve the ability of MGMP Accounting Central Jakarta 1 teachers in compiling scientific articles based on Classroom Action Research through structured training and intensive mentoring. The activity was carried out with a participatory approach through workshops, hands-on practice, and continuous online and hybrid consultations. The activity results showed a significant increase in participants' understanding of scientific writing techniques, with 80% of participants drafting articles and 30% ready to be submitted to accredited journals. Key recommendations include follow-up mentoring to the publication stage and establishing a teacher writers' forum to encourage collaboration and sustainability capacity building.
THE RELATIONSHIP BETWEEN INTERNAL CONTROL, REGULATION AND FRAUD WITH RISK MANAGEMENT AS A MODERATING VARIABLE Lisnawati, Elis; Apollo, Apollo
Dinasti International Journal of Education Management And Social Science Vol. 1 No. 6 (2020): Dinasti International Journal of Education Management and Social Science (Augus
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v1i6.472

Abstract

Some Government agencies have a poor strategy in dealing with risk because they consider risk management only a formality. This research aims to determine the relationship of the implementation of internal control, regulation and fraud with risk management as a moderating variable, a case research in the Tangerang City Government. This research is a type of quantitative causal, data collection using a questionnaire to 100 respondents of government officer. Data analysis using SmartPLS. Seven research models partially support hypotheses which are statistically positive and significant effects of the relationship between internal control, regulation, risk management and fraud. except for H? and H? which are statistically negative and weak significant relationship. The result could be used by government as a study material to evaluate the regulation to managing risk in government.
Co-Authors A. M. Shiddiq Yunus A.M Shiddiq Yunus Abdul Rahim Achmad Yoga Issaniyah Adhy Purnama, Adhy Adi Suryatman Adi Taufik Samara Agustina Kurniasih Aini Syahrunnisa Akbar Tanjung Amrul Ariyansyah G Andareas Pangkung Andi Aswarriansyah Andi Fathin Faruq R Anisa Trisnowati, Dian Anjarwati, Sri Arham Muhazzaf Arman Jaya Aswarriansyah, Andi Eko Kurnala Elis Lisnawati ENDRI ENDRI Fefrianto Muh Surahman G, Amrul Ariyansyah Guntur Agus Sucipto Herman Nauwir Indriyani Indriyani Irama, Rudi Jamal Jamal Jamal Jamal Jumadi Tangko Kurnala, Eko La Ode Musa Leni Hartati Lin Oktris Lucky Nugroho Mahyati Mahyati Muhammad Andika, Muhammad Muhammad Julham Hamzah Muhammad Nuzul Muhammad Ridwan Hidayat Muhammad Ruswandi Djalal Muhammad Syar Mulid MUHAMMAD YUSUF Muhazzaf, Arham Mulid, Muhammad Syar Musrady Mulyadi Rastutu Rastutu Remigius Tandioga Rian Pratama Rian Pratama Ridwansa Ridwansa Rinaldi Wahid, Rifqy Ronny Andesto Siregar, Zufri Hasrudy Soeharjoto, Soeharjoto Sonong Sumardi Sumardi Suryanto Suryanto Suryatman, Adi Suyitno Suyitno Swarmilah Hariani Syaparudin, Syaparudin Syaviq, Muhammad Kholdun Titiek Israwati Triandani, Megi Yananto Mihadi Putra Yudhi Herliansyah Zalsabillah, Rima Zulkifli Akmar