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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi SENTRI: Jurnal Riset Ilmiah Jurnal Manajemen, Akuntansi, Ekonomi Jurnal Riset Ilmiah
Manrejo, Sumarno
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Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Utilization of E-Commerce to Improve Access to Nutrition in Stunting Prevention in Lebak Regency: An Innovative Prototype Study Sudiantini, Dian; Manrejo, Sumarno; Narpati, Bintang
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 3 No. 3 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v3i3.1051

Abstract

Stunting, a major public health concern in Indonesia, particularly in rural areas such as Lebak Regency, stems from persistent nutritional deficiencies and limited access to affordable, high-quality food. This study examines the potential of e-commerce as an innovative solution to enhance access to nutrition and contribute to stunting prevention. An e-commerce prototype was developed to connect local food producers with underserved consumers, ensuring the availability of diverse and affordable nutritional products. Using a mixed-methods approach, the study assessed the platform's feasibility, usability, and impact on nutritional access and community welfare.Quantitative data revealed a significant improvement in dietary diversity and affordability among targeted households, while qualitative insights highlighted increased awareness of nutrition and economic benefits for local producers. The platform also addressed logistical barriers by optimizing distribution networks in geographically isolated areas. Moreover, the initiative empowered small-scale enterprises, enhancing their market reach and income sustainability.The findings demonstrate the scalability and sustainability of e-commerce as a tool for addressing nutritional challenges in rural settings. This study provides actionable insights for policymakers, healthcare providers, and digital innovators, advocating for the integration of e-commerce into national strategies for stunting prevention and public health improvement. Future research should explore broader applications of digital platforms in addressing complex health challenges.
The Synergy Between Entrepreneurship Curriculum and Digital Literacy in Fostering Entrepreneurial Intentions Among College Students Maulia, Indah Rizki; Manrejo, Sumarno; Sulistyowati, Ari; Suroso, Sugeng
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3174

Abstract

This study aims to explore whether the entrepreneurship curriculum and digital literacy can play a role in enhancing entrepreneurial intentions among students. The research was conducted using a quantitative method, with a sample of 65 college students who had already taken entrepreneurship courses. Data analysis was performed using SEM (Structural Equation Modeling) with SmartPLS 4.0. The results showed a positive and significant influence of the entrepreneurship curriculum and digital literacy on students' entrepreneurial intentions. The findings of this study are expected to serve as input for higher education institutions and digital platform managers to better play their roles in encouraging entrepreneurial intentions among students.   Keywords: entrepreneurship curriculum, digital literacy, entrepreneurial intentions, college students
TAX MANAGEMENT: Tax Compliance and Regulation in ASEAN Countries Manrejo, Sumarno; Rely, Gilbert; Prawesti, Endah; Fauzi, Achmad; Amalia, Alifia
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3242

Abstract

This study is a comparative study of tax treatment policies in ASEAN countries in an effort to improve tax compliance. Tax compliance is very important for the country because it will have a direct impact on increasing state revenues in an effort to ensure the smoothness of public spending. In addition, tax compliance is one indicator of public trust in the government in the taxation system implemented . Tax compliance in ASEAN shows significant variations between countries. In general, the tax ratio in Asia Pacific ranges from 7.8% to 18.7%, there is a very diverse gap between countries. The factors that influence compliance tax includes taxpayer income, tax rates, non-taxable income, government administration, commitments as well as coordination between related state institutions tax , level similarity perception about tax between must tax and fiscus , role owner business in collect , deposit as well as report tax . ASEAN countries can always implement all policies in terms of tax collection for corporations and individuals in supporting sustainable development policies, building community welfare and avoiding double taxation. This study aims to compare the treatment of tax policies in ASEAN countries and at the same time provide strategic recommendations in tax management efforts in an effort to increase tax compliance.
Pengaruh Intangible Asset dan Profitabilitas terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Moderasi Bagus Aditya, Ade; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1570

Abstract

The aim of this research is to analyze theories explaining intangible assets, profitability, and transfer pricing in relation to tax avoidance. This study employs a quantitative approach through a literature review method. It presents the theoretical foundation, other explanatory variables, and findings from previous research. The research is grounded in agency theory and stakeholder theory. The supporting variables influencing tax avoidance consist of intangible assets and profitability, with transfer pricing serving as a moderating variable. The results indicate the influence of intangible assets and profitability on tax avoidance, as well as the moderating effect of transfer pricing on the relationship between intangible assets, profitability, and tax avoidance. This study aims to provide insights into understanding the observed phenomena.
Pengaruh Capital Intensity, Profitabilitas terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variabel Moderasi: Studi Kasus Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia Tahun 2018-2022 Kinasih, Estu; Nuryati, Tutty; Rosa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1574

Abstract

The aim of this research is to determine the relationship between variables through hypothesis testing, in order to obtain research results. This type of research is causal or the relationship of cause and effect with a quantitative approach. The sampling technique in this research used purposive sampling. The results of this research show that capital intensity and profitability have a positive effect on tax avoidance. Institutional ownership as a moderating variable is able to moderate capital intensity and profitability on tax avoidance.
Pengaruh Mekanisme Bonus dan Intangible Assets terhadap Transfer Pricing dengan Tax Avoidance sebagai Variabel Moderasi Putri Anggraeni, Selvia; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1575

Abstract

The purpose of this research is to analyze theories explaining the influence of bonus mechanisms and intangible assets on transfer pricing, with tax avoidance as a moderating variable. This study employs a quantitative approach through a literature review method. The research presents theoretical foundations, other explanatory variables, and findings from previous studies. The study is grounded in agency theory and signaling theory. Supportive variables influencing transfer pricing consist of bonus mechanisms and intangible assets, moderated by tax avoidance. The results indicate different relationships between bonus mechanisms and intangible assets concerning transfer pricing, as well as the relationship between tax avoidance in moderating bonus mechanisms and intangible assets concerning transfer pricing. This study aims to provide an overview to explain the occurring phenomenon.
Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Pada Perusahaan Manufaktur Sektor Makanan & Minuman Terhadap Tax Avoidance Putri, Melansa; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1576

Abstract

The purpose of this study is to find dan analyze theories regarding the effect of profitability, company size, dan leverage on tax avoidance. This research uses the literature review method. In this study, researchers analyzed dan explained variables from other literature findings. The theories used in this study are agency theory dan behavioral theory (TPB). The results stated that profitability, company size, dan leverage in food dan beverage sector manufacturing companies have a positive effect on tax avoidance.
Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Perpajakan dan Tarif Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi Pengguna E-Commerce di Bekasi Cahya Kamila, Aulia; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1577

Abstract

Taxes are a coercive contribution from society to the state that is required by laws and regulations and is used to finance government expenditure for the benefit of the people, but the results cannot be measured directly. The aim of this research is to determine the effect of information technology utilization, tax knowledge and tax rates on individual taxpayer compliance. The theory behind this research is attribution theory. This research uses the literature review method. The researcher presents reasons, other explanatory variables, and findings from previous literature. The results of this research are that information technology utilization, tax knowledge and tax rates has a effect of individual taxpayer compliance.
Pengaruh Intangible Asset dan Tunneling Incentive terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi Refi Fadilla, Meisya; Nuryati, Tutty; Rossa, Elia; Puspaningtyas Faeni, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1578

Abstract

The purpose of this study was to determine the effect of intangible assets and tunneling incentive on tax avoidance and to determine whether profitability can moderate intangible assets and tunneling incentive on tax avoidance in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2022. The research population is also included in the scale of multinational companies. Sampling in this study was conducted using a nonprobability sampling approach. The technique used to determine the sample in this study was purposive sampling. The type of data required in this study is secondary data in the form of financial statements. These results show different relationships between intangible assets and tunneling incentive on tax avoidance, as well as the relationship between profitability in moderating intangible assets and tunneling incentive on tax avoidance.
Pengaruh Penerapan Sistem E-Filing, Pengetahuan Perpajakan Dan Peran Relawan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Bekasi Novianti, Anita; Nuryati, Tutty; Rossa, Elia; Puspaningtyas, Dewi; Manrejo, Sumarno
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 4 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i4.1579

Abstract

Taxes play a critical role in Indonesia's development. According to statistics provided by the Central Bureau, taxes contributed an average of 79% to 82% of total state revenue between 2019 and 2023. However, there remains a discrepancy between the number of taxpayers reporting their obligations and the set target. To enhance compliance, innovations such as the e-filing system and tax volunteer program are utilized. This study employs a quantitative methodology utilizing surveys as a data collection technique through individual taxpayer questionnaires in Bekasi. The population and sample were determined using a simple random sampling methodology. Primary data were gathered from the questionnaires, while secondary data were collected from the literature, forming the basis of the research. The study's findings suggest that the utilization of the e-filing system, possession of tax knowledge, and availability of tax volunteers significantly contribute to the compliance of individual taxpayers in Bekasi.
Co-Authors Achmad Fauzi Amalia, Alifia Ari Sulistyowati, Ari Bagus Aditya, Ade Cahya Kamila, Aulia Dewi Puspaningtyas Enjelina, Widhya Nur Kinasih, Estu Larasati, Ajeng Kirana Maulia, Indah Rizki Munyati, Khairunisa Naili, Gifara Ismatun Narpati, Bintang Novianti, Anita Nuryati, Tutty Prawesti, Endah Puspaningtyas, Dewi Putri Anggraeni, Selvia Putri, Melansa Refi Fadilla, Meisya Rely, Gilbert Rosa, Elia Rossa, Elia Sianturi, Gustini Silaen, Kezia Eveline Sudiantini, Dian SUGENG SUROSO, SUGENG