Article Per Year (5 Year)
p-Index From 2021 - 2026
4.675
P-Index
This Author published in this journals
All Journal Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri MBR (Management and Business Review) Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) INVENTORY: JURNAL AKUNTANSI JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi Eksis: Jurnal Riset Ekonomi dan Bisnis Comvice : Journal of community service JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Jurnal Ekuivalensi Jurnal ABDINUS : Jurnal Pengabdian Nusantara JMK Jurnal Manajemen dan Kewirausahaan EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Margin Eco : Jurnal Ekonomi dan Perkembangan Bisnis Jurnal Ekonomi Bisnis dan Akuntansi JURNAL AKUNTANSI DAN BISNIS Jurnal Pengabdian Masyarakat Bangsa Journal of Culture Accounting and Auditing Jurnal Inovasi Akuntansi International Journal of Pertapsi Jurnal Cendekia Ilmiah Proceeding International Conference on Digital Education and Social Science
Pramiana, Omi
Institut Teknologi & Bisnis PGRI Dewantara Jombang
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 45 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 45 Documents
Search

 1   2   3   4   5 
The Effect of Tax Avoidance on Cost of Debt with Institutional Ownership as a Moderating Variable (Empirical Study of Energy Sector Companies Listed on The IDX 2020-2022) Utami, Laila Dyah; Pramiana, Omi
International Journal of Pertapsi Vol. 2 No. 1 (2024): February 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.1.1-8

Abstract

This research aims to test the effect of tax avoidance on the cost of debt with institutional ownership as a moderating variable. In this research, tax avoidance is measured by the effective tax rate. The population in this research is energy sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The sample in this research was obtained using purposive sampling, namely selecting samples using predetermined criteria. Based on the purposive sampling method, 57 samples were obtained from 82 energy sector companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The analytical methods used are simple linear regression analysis, Moderated Regression Analysis, partial test (t), and coefficient of determination test (R2) using the SPSS version 16 program. The results of this research show that tax avoidance has a significant negative influence on cost of debt. Institutional ownership can strengthen the tax avoidance and cost of debt variables.
Potential of Tax Avoidance Based on Fraud Hexagon in Manufacturing Companies in BEI in Tax Avoidance Practice Wahyuni, Dwi Sri; Pramiana, Omi
International Journal of Pertapsi Vol. 2 No. 1 (2024): February 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.1.9-19

Abstract

This research aims to determine the influence of pressure, opportunity, rationalization, competence, arrogance and collusion on tax avoidance in manufacturing companies on the IDX in carrying out tax avoidance practices in 2021-2022. This research uses a quantitative descriptive method, with a total of 27 companies as a sample with 54 data used obtained through company annual reports. The results of this study show that the pressure variable proxied by ROA has an effect on tax avoidance, the opportunity variable proxied by the proportion of independent board of commissioners (BDOUT) has no effect on tax avoidance, the rationalization variable proxied by audit opinion has an effect on tax avoidance, the competency variable which is proxied with changes in directors having no effect on tax avoidance, the arrogance variable which is proxied by CEO narcissism has no effect on tax avoidance, the collusion variable which is proxied by political connections has an effect on tax avoidance.
Peran Corporate Social Responsibility sebagai Moderasi Pengaruh Green Employee Behavior terhadap Sustainable Performance Pramiana, Omi; Putri, Syafira Anindya
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.11559

Abstract

This study aims to examine the influence of Green Employee Behavior (GEB) on Sustainable Performance (SP) in Micro, Small, and Medium Enterprises (MSMEs) in Jombang Regency, with a focus on the moderating role of Corporate Social Responsibility (CSR). The population of the study consists of 4,095 wastegenerating MSMEs, with a sample of 98 MSMEs selected using the Slovin formula. Primary data were collected through questionnaires based on a Likert scale and analyzed using WarpPLS 8.0 software. The results indicate that green employee behavior has a significant positive impact on sustainable performance, encompassing customer growth, asset development, and work planning. Furthermore, corporate social responsibility significantly moderates this relationship, but its effect becomes negative when it prioritizes external image over supporting internal initiatives.
Sosialisasi Dampak Stunting terhadap Pembangunan Ekonomi Yanti, Dwi Ermayanti Susilo; Hendrawan, Suluh Agus; Pramiana, Omi
Jurnal SOLMA Vol. 12 No. 1 (2023)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v12i1.10373

Abstract

Background: Stunting dipengaruhi oleh berbagai faktor salah satunya adalah faktor sosial ekonomi seperti: pendapatan keluarga, pekerjaan orang tua, pendidikan orang tua, dan jumlah anggota keluarga. Pelakanaan sosialisasi di dusun Serining desa Banjaragung ini dilatar belakangi oleh beberapa hal yaitu agar warga dusun Serning mengetahui bahwa faktor ekonomi dapat mempengaruhi terjadinya stunting pada anak balita. Tujuan pengabdian ini memberikan sosialisasi terkait dengan dampak stunting bagi pertumbuhan ekonomi khususnya di kabupaten Jombang. Metode: Metode sosialisasi yang digunakan dalam pengabdian ini ditujukan kepada kader desa Banjaragung guna meningkatkan informasi dan edukasi kepada seluruh kader posyandu mengenai dampak stunting dan pembangunan ekonomi. Hasil: Menunjukkan peningkatan, penguasaan dan pengetahuan yang memadai pada kader posyandu terkait dengan kejadian stunting pada balita serta dampaknya pada pertumbuhan ekonomi. Kesimpulan: Masih sangat diperlukan sosialisasi secara massif terkait stunting, dampak yang muncul, cara penanggulangannya, dan upaya penanggulangan stunting, sebagai bentuk upaya preventif masing-masing keluarga tanpa bergantung pada program pemerintah. Dengan demikian, para kader nantinya dapat menjalankan tugas dengan memberikan pemahaman kepada masyarakat.
Pendampingan Menumbuhkan Minat Jiwa Enterpreneur Sejak Dini dengan Jiwa Sadar Pajak Pada Siswa/i SDN Sukorejo Perak Pramiana, Omi; Susilo, Dwi Ermayanti; Suprapto, Sugeng; Hendrawan, Suluh Agus
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 4 No 1 (2020): Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v4i1.14664

Abstract

Entreprenuer education is very important to instill from an early age so that students creatively have a courageous spirit and are able to overcome problems. Apart from being an entrepreneur, students need to be equipped with tax awareness and the importance of taxes from an early age so that when students enter the workforce they are able to become entrepreneurs with an awareness of taxes. The purpose on conducting this socialization and assistance for this activity is so that students of SDN Sukorejo, Perak Subdistrict, are able to have an entrepreneurial spirit from an early age and whether students of SDN Sukorejo Perak Subdistrict, have awareness and understand the importance of taxes from an early age. The method of activity is by means of material socialization and assistance with entrepreneurial activities. The results show that students have an interest in becoming entrepreneurs and are aware of the importance of taxes for all Indonesian people.
The Influence of Green Accounting, MFCA, and Environmental Performance on Sustainable Development Aprilia Dwi Mahfida; Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.124

Abstract

The purpose of this study is to examine how green accounting, material flow cost accounting (MFCA), and environmental peformance affect sustainable development in food and beverage manufacturing firms listed on the Indonesia Stock Exchange between 2022-2024. A quantitative research design was applied. The study population consisted of 95 companies, from which 50 were selected as samples using purposive sampling. Data were analyzed through descriptive statistics, classical assumption testing, multiple linear regression, and hypothesis testing using SPSS 20. The results show that all three variables positively and significantly affect sustainable development. These findings demonstrate that adopting environmental accounting practices, optimizing material flow efficiency, and enhancing environmental performance substantially contribute to strengthening corporate sustainability efforts. Overall, the study underscores the strategic role of environmental management and sustainability-oriented accounting in improving sustainability outcomes within the food and beverage manufacturing industry.
Implementation of Internal Audit Control System to Support the Accuracy of CV AFCO Fresh Financial Reports Aprillia Zubaidah Azzahra; Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.125

Abstract

This study aims to analyze the impact of changes in audit methods on the accuracy of stock opname reports at CV Afco Fresh. Stock opname is a crucial activity in inventory management that ensures the accuracy between physical stock and recorded inventory data in financial reports. Initially, the audit method involved scheduling audits in advance, which created opportunities for fraud among outlets. This method was then changed to simultaneous audits across all outlets to close data manipulation loopholes. This qualitative study uses a case study approach involving in-depth interviews, observations, and document reviews related to audit proced ures and stock opname reporting. The findings indicate that the change to simultaneous audits significantly improved the integrity and accuracy of stock opname reports, thereby enhancing the reliability of the company’s financial statements. This change also reduced errors and fraud risks, increasing stakeholder confidence in inventory data. The study recommends strengthening supervision, utilizing supporting technologies, and enhancing training as further steps to maintain audit quality and report accuracy.
Good Governance Optimization in The Agricultural Supply Business of Bumdes Latsari Isnaini Nazil Latus Solikhah; , Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.143

Abstract

This study analyzes the application of Good Governance principles in the management of the Lestari Makmur Village-Owned Enterprise (BUMDes) Agricultural Drug Store business unit in Latsari Village, with a scope that includes human resource capacity, financial administration, technology utilization, and governance effectiveness. The purpose of the study was to assess the extent to which the principles of transparency, accountability, participation, professionalism, effectiveness, and efficiency are applied in business operations. The method used was descriptive qualitative through interviews with five key informants (Village Head, BUMDes Head, BUMDes Supervisor, Shop Person in Charge, and Farmer Service Users), observation, and documentation. The results of the study indicate that BUMDes management has fulfilled most of the Good Governance principles, demonstrated by manager competence, strong work ethics, implementation of SOPs, information transparency, routine reporting, multi-layered supervision, and community participation in all stages of management. Business effectiveness and efficiency were also achieved through resource optimization and operational innovation, although administrative digitization, stock completeness, and capital strengthening still need to be improved. Overall, BUMDes Lestari Makmur has implemented healthy, transparent, and responsible governance, but improvements in technology and funding aspects are needed to support business sustainability.
Adoption of Accounting Information Systems on Firm Performance and the Moderating Role of Good Corporate Governance Jessa Wilsam Putri; Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.145

Abstract

This research analyzes the relationship between accounting information system usage and firm performance in manufacturing companies, while considering corporate governance as a moderating factor. The study is based on 240 manufacturing firms listed on the Indonesia Stock Exchange during 2020–2023, with performance measured by Return on Assets (ROA). A quantitative approach is applied using secondary data from financial reports. The analysis employs regression and interaction testing. The findings indicate that greater use of accounting information systems improves firm performance, and this effect becomes stronger when supported by effective corporate governance. These results confirm that organizational performance is shaped by both technological implementation and governance quality.
The Effect of Operating Cash Flow, Sales Growth, and Operating Capacity on Financial Distress Permaisita Anggun Sari; Omi Pramiana
Proceeding International Conference on Digital Education and Social Science Vol. 3 No. 1 (2025): Proceeding International Conference on Digital Education and Social Science 202
Publisher : Asosiasi Pengelola Publikasi Ilmiah (APPI) PT PGRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55506/icdess.v3i1.149

Abstract

This research seeks to examine the impact of operational cash flow, sales growth, and operating capacity on financial distress within consumer cyclicals firms in the apparel and luxury goods sub-sector, listed on the Indonesia Stock Exchange for the period 2022–2024. This research employs a quantitative methodology utilizing an associative causal framework and secondary data derived from companies' yearly financial statements. We used SPSS software to do multiple linear regression to analyze the data. The results indicate that operating cash flow, sales growth, and operating capacity significantly influence financial distress, suggesting that enhanced cash flow production, sales performance, and asset utilization correlate with a diminished likelihood of financial difficulty. These results show that making a business better at making operating cash flow, keeping sales growth going, and using its assets more efficiently will help improve its financial situation and lower its financial stress. Descriptive data indicate that, on average, enterprises exhibit positive operating cash flow, continuous revenue growth, and an operating capacity over one, signifying operational efficiency and reasonably stable financial conditions. This study underscores the significance of proficient financial and operational management in sustaining financial stability and mitigating the risk of financial hardship in consumer cyclicals companies, especially within the apparel and luxury goods sub-sector.
Co-Authors Achmadiyah, Tarisa Agustin, Beby Hilda Alfiary Pradana Mellenio Allisa Laily Aziza Aminin Aminin, Aminin Anisah, Nur Aprilia Dwi Mahfida Aprillia Zubaidah Azzahra Arina Mustofia Ayuningtia, Miranda Cantika, Aulia Salsabila Cindy Eka Makhsunnah Daud Alifian Elma Oktavianawati Febrianti, Rindi Antika Firdhatul Umroh Hendrawan, Suluh Agus Hidayat, Agus Taufik Ina Nikmatul Chasanah Indrasah, Fifi Isnaini Nazil Latus Solikhah Jaya, Putri Jessa Wilsam Putri Khoirul Umam Hasbi Kusuma, Marhaendra Muhammad Rivaldo Gilang Nabila, Fikrotun Nusita, Vivi Oktavianawati, Elma Permaisita Anggun Sari Putri Jaya Putri Maurilla Afifah Putri, Syafira Anindya Salsabila, Nadia Santos , Alfredo Dos Sari, Corrina Dian Anita Sheyla Zefanya Asmarakanti Sucipto, Beni Sugeng Suprapto Suluh Agus Hendrawan Suprapto, Sugeng Susilo, Dwi Ermayanti Tamara Melati Sukma Tarisa Achmadiyah Utami, Laila Dyah Venda Nur Afandi Vinatya Ayu Natasya Vivi Nusita Wahyuni, Dwi Sri Wasis Wasis Yanti, Dwi Ermayanti Susilo Yenita Wahyuni Yohan Wahyu Kusuma Zafirah Nur Sabrina