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Rhetoric in sustainability report at PT Krakatau Steel Indonesia. Putra, Rediyanto; Sumadi, Sumadi; Wijayanti, Rahma Rina; Pratiwi, Berlina Yudha; Ardhiarisca, Oryza
Journal of Economics, Business, and Accountancy Ventura Vol. 21 No. 3 (2018): December 2018 - March 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v21i3.1234

Abstract

This research was motivated by the implementation of Corporate Social Responsibility (CSR) activities at PT. Krakatau Steel, having suffered losses for five consecutive years. The objective of this study is to understand and prove the use of rhetorical communication techniques in the sustainability report by PT Krakatau Steel (public limited company). The data were taken from the sustainability report of PT Krakatau Steel from 2012 until 2016. This research uses qualitative approach with interpretive method. The analysis was done by means of a semiotic analysis of Charles Sanders Pierce. The result of semiotics studies, on the sustainability report of PT Krakatau Steel in 2012 until 2016 successfully proves that sustainability report is made as the company's rhetorical story. Rhetorical story on sustainability report of PT Krakatau Steel from 2012 to 2016 is structured for the purpose of three main objectives: (1) obtaining a form of recognition of legitimacy from external parties, (2) creating a positive image of the company conveyed to external parties, and (3) negative image disappearance
EVALUASI PERTANGGUNGJAWABAN BADAN USAHA MILIK DESA (BUMDesa) "SUMBER REJEKI" Putra, Rediyanto; Fitriani, Ria
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 7 No. 2 (2023): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v7i2.6676

Abstract

BumDesa didirikan dengan tujuan untuk meningkatkan perekonomian desa, memaksimalkan aset desa agar mampu mensejahterakan desa. Tujuan dari penelitian ini adalah melakukan evaluasi tentang bentuk pertanggungjawaban dana dari Badan Usaha Milik Desa (BumDesa) untuk berkontribusi dalam peningkatan perekonomian di Desa Kedungsumber Kecamatan Temayang Kabupaten Bojonegoro. Penelitian ini menggunakan metode kualitatif dengan melakukan pengumpulan data melalui wawancara untuk menghimpun informasi dari informan tentang proses pertanggungjawaban yang dilakukan. Hasil penelitian menunjukkan bahwa proses pengelolaan BumDesa Sumber Rejeki telah sesuai enam prinsip pengelolaan BumDesa. Faktor penting yang menjadi kunci keberhasilan pengelolaan BumDesa adalah terjadinya kontribusi aktif dari seluruh pihak mulai dari pengurus sebagai pengatur dalam kegiatan usaha, pemerintah sebagai pengawas, dan juga masyarakat sebagai pengguna jasa BumDesa tersebut.
Analysis of Coffee Business Development Strategy in the Sumber Kembang Farmer Group Using the SWOT Method to Achieve Global Competitiveness Ardhiarisca, Oryza; Faizin, Nur; Putra, Rediyanto; Yuana, Dia Bitari Mei; Lestari, Datik
International Journal of Studies in Social Sciences and Humanities (IJOSSH) Vol. 1 No. 2 (2024): November
Publisher : P3M Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/ijossh.v1i2.5549

Abstract

Coffee cultivation plays a pivotal role in global agricultural trade, offering cultural, economic, and social value that transcends borders. In Indonesia, particularly in Jember Regency, coffee stands out as a leading agricultural product, supporting local economies and contributing significantly to global coffee exports. Within this context, the Sumber Kembang Farmer Group cultivates and processes coffee, offering a diverse range of products, including coffee logs and ground coffee, derived from both Robusta and Arabica varieties and processed through various methods. This research aims to identify optimal strategies for developing the group's coffee business. A case study approach was employed, with data collected through interviews, observations, and a literature review. The analysis used several strategic tools, including the Internal Factor Evaluation (IFE) Matrix, External Factor Evaluation (EFE) Matrix, Internal-External (IE) Matrix, SWOT (Strengths, Weaknesses, Opportunities, Threats) Matrix, and Quantitative Strategic Planning Matrix (QSPM). The findings reveal that the coffee enterprise of the Sumber Kembang Farmer Group is positioned in quadrant IV of the IE matrix, indicating a Growth and Build strategy. This positioning underscores the need for an extensive and integrative approach encompassing six strategic components. Prioritizing the improvement of product marketing quality is identified as a critical step toward achieving business development goals.
Pengaruh Kinerja Perusahaan terhadap Penghindaran Pajak dengan Ukuran Perusahaan sebagai Variabel Moderasi Shinta Nuriyah Fajrin; Rediyanto Putra
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 4 (2025): Oktober: Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i4.5285

Abstract

This study aims to determine the effect of profitability, leverage, and sales growth on tax avoidance with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study uses secondary data obtained from annual financial reports of the companies. The sampling technique employed is purposive sampling, with a total of 65 companies meeting the research criteria. Data analysis was conducted using moderated multiple linear regression with the help of SPSS version 26. The results show that profitability, leverage, sales growth, and firm size each have a significant effect on tax avoidance. Furthermore, firm size moderates the relationship between the independent variables and tax avoidance. Specifically, firm size weakens the influence of profitability and leverage on tax avoidance but strengthens the influence of sales growth on tax avoidance. These findings indicate that firm size plays an important role in shaping the tax management strategies adopted by companies. This research is expected to provide insights for companies, investors, and policymakers in understanding the factors affecting tax avoidance practices and to encourage greater transparency and tax compliance within the manufacturing sector.
Komparasi Tingkat Risiko Kredit, Risiko Likuiditas, dan Risiko Operasional Bank Syariah di Indonesia pada Masa Sebelum, Selama, dan Setelah Pandemi COVID-19 Isnaini Rochmah; Rediyanto Putra
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.5531

Abstract

This study aims to provide evidence of the long-term impact of the COVID-19 pandemic on the level of risk of Islamic banking in Indonesia. This study examines differences in the level of risk of Islamic banking in Indonesia, especially in credit, liquidity, and operational risks before, during, and after the COVID-19 pandemic. To measure these risks, we used the ratios of NPF Net, NPF Gross, FDR, BOPO, and CIR with a one-way ANOVA analysis tool. This study took a research sample of 11 Islamic banks with the time period 2018-2023. The results showed that There is no difference in credit risk, liquidity risk, and operational risk of Islamic banks in Indonesia.