Article Per Year (5 Year)
p-Index From 2021 - 2026
5.14
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 CREATIVE: Jurnal Pengabdian Masyarakat
Pramiana, Omi
Institut Teknologi Dan 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 : 51 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 51 Documents
Search

 2   3   4   5   6 
Macroeconomic and Microeconomic Effects on Tax Avoidance in IDX Energy Companies 2022-2024 Sheyla Zefanya Asmarakanti; 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.v3i1.153

Abstract

Tax avoidance is a common problem for many organizations, including those in the energy sector. There are a number of economic factors, both big and little, that might affect tax evasion. This study seeks to examine the impact of macroeconomic factors, quantified by inflation and currency rates, on tax avoidance, as well as the influence of microeconomic factors, assessed by leverage and firm size, on tax avoidance. The research methodology employs a quantitative descriptive technique. Multiple linear regression is used to analyze the data. The findings indicate that inflation, leverage, and business size exert a substantial positive influence on tax avoidance, signifying that increased inflation, leverage, and firm size correlate with heightened tax avoidance by the organization. In addition, changes in currency exchange rates do not seem to alter the level of tax avoidance by corporations.
The Effects of Green Accounting and Intellectual Capital on Firm Value with Profitability Moderation Tamara Melati Sukma; 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.v3i1.158

Abstract

This research discusses the role of Green Accounting and Intellectual Capital affect firm value, while moreover assessing profitability as a moderating variable. The analysis is conducted on mining firms listed on the Indonesia Stock Exchange for the 2023–2024 period. A quantitative design is applied, employing classical assumption testing, t-tests for significance, tests of the coefficient of determination, and Moderated Regression Analysis (MRA) to evaluate the impact of the independent variables on the dependent variable with the inclusion of a moderating variable. Data processing is carried out using SPSS. The study demonstrates that Green Accounting does not have a significantly influences firm value, whereas Intellectual Capital exerts a strong and significant positive effect. Profitability is found not to moderate the connection between Green Accounting and firm value, but it significantly enhances the influence of Intellectual Capital on firm value. Overall, the firm value of mining companies is predominantly shaped by Intellectual Capital, with profitability amplifying the value added by intellectual assets.
The Effects of Green Financing, Firm Size, and Operating Income on Bank Firm Value Vinatya Ayu Natasya; , 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.v3i1.162

Abstract

This study examines the effect of green financing, firm size, and operating income on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Using a quantitative approach, secondary data were collected from annual reports, sustainability reports, and financial reports. Multiple linear regression analysis was performed using SPSS. The results show that green financing, firm size, and operating income each have a positive and significant effect on firm value. The regression model produced an R-square value of 0.944, indicating that the three independent variables together can explain 94.4% of the variation in firm value. All hypotheses were supported, confirming the importance of sustainable financing and strong operational performance in increasing firm value. These findings contribute theoretically to the literature on sustainable finance and provide practical insights for banking management and investors.
Green Intellectual Capital and Corporate Governance Influence Firm Value Through Financial Performance in LQ45 Yenita Wahyuni; , 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.v3i1.163

Abstract

This study investigates the influence of Green Intellectual Capital and Corporate Governance toward firm value, where financial performance acts as a mediating factor. The study targets LQ45-listed companies on the Indonesia Stock Exchange from 2022 to 2024. A quantitative causal approach was applied, using purposive sampling to obtain 29 firms with a total of 87 firm-year observations. Analyses were performed using multiple linear regression and Sobel mediation methods employed, and The empirical evidence suggest that Green Intellectual Capital and Sound Corporate Governance practices exert a significant positive effect on financial performance and firm value. In addition, financial performance, proxied by ROA, positively affects firm value and plays a partial mediating role in the relationship with Green Intellectual Capital, Corporate Governance, and firm value. These findings are consistent with signaling theory (Ross, 1977), suggesting that strong green intellectual capital practices and effective corporate governance send favorable signals to investors. This study contributes to sustainable accounting literature and provides practical insights for firms and investors in enhancing firm value.
The Influence of Financial Literacy on PayLater usage with Self-Control as Moderating Variable Among Gen-Z in Jombang Regency Fernanda 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.v3i1.168

Abstract

This study aims to analyze the influence of financial literacy on the use of Buy Now Pay Later (PayLater) with self-control as a moderating variable among Generation Z in Jombang Regency. The utilization of digital technology provides convenience but also brings risks such as digital dependency and mental health issues. Fintech, especially PayLater, is increasingly popular among Gen Z due to its easy access and flexibility, but its use may lead to financial risks if not supported by adequate financial literacy and self-control. This research uses a quantitative approach with field study research, involving 100 Gen Z respondents who have used PayLater in Jombang Regency. Data were collected through an online questionnaire tested for validity and reliability, and analyzed using simple regression analysis and moderation tests with SPSS. The results indicate that financial literacy does not directly affect PayLater usage. However, self-control is a significant moderating variable, strengthening the relationship between financial literacy and PayLater usage. Respondents with high self-control use PayLater more wisely, even if their level of financial literacy is not high
Peran Corporate Social Responsibility sebagai Moderasi Pengaruh Green Employee Behavior terhadap Sustainable Performance Omi Pramiana; Syafira Anindya Putri
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Faculty of Economics and Business, 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.
PENGARUH UKURAN KLIEN DAN UKURAN KAP TERHADAP FEE AUDIT Daud Alifian; Venda Nur Afandi; Yohan Wahyu Kusuma; Omi Pramiana
Jurnal Akuntansi dan Bisnis Vol. 3 No. 1 (2023): Mei 2023 : Jurnal Akuntansi dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v3i1.206

Abstract

Tujuan Penelitian ini untuk mengatahui pengaruh Ukuran Perusahaan dan Ukuran Kantor Akuntan Publik (KAP) Terhadap Fee Audit pada Perusahaan yang Terdaftar Di Bursa Efek Indonesia. Variabel pada penelitian ini adalah Ukuran Perusahaan dan Ukuran Kantor Akuntan Publik (KAP) sebagai Variabel Independen dan Variabel Fee Audit sebagai Variabel Dependen.Populasi pada penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2017- 2019. Pengambilan sampel dilakukan dengan metode purposive sampling, sampel yang digunakan 14 perusahaan dengan 42 sampel selama tiga tahun penelitian. Metode analisis yang digunakan untuk menguji pengaruh variabel indenpenden terhadap variabel dependen adalah analisis regresi berganda. Hasil Penelitian menunjukkan bahwa Ukuran Perusahaan Berpengaruh secara Positif terhadap Fee Audit, Sedangkan Ukuran KAP tidak berpengaruh terhadap Fee Audit.
Penguatan tata kelola BUMDes melalui pendampingan keuangan dan sosialisasi pajak di desa Katemas Omi Pramiana; Sugeng Suprapto
CREATIVE: Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2026): CREATIVE: Jurnal Pengabdian Masyarakat - Juli
Publisher : SCM PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65881/creative.v1i3.151

Abstract

Tujuan: untuk meningkatkan kapasitas pengurus BUMDes desa Katemas dalam pengelolaan keuangan dan pemenuhan kewajiban perpajakan melalui pendampingan penyusunan laporan keuangan, sosialisasi perpajakan, serta pemanfaatan pembukuan digital guna mewujudkan tata kelola BUMDes yang lebih transparan, akuntabel, dan berkelanjutan. Metode: menggunakan pendekatan pendampingan partisipatif yang dilaksanakan melalui empat tahapan, yaitu observasi awal, pelatihan pengelolaan keuangan dan sosialisasi perpajakan, pendampingan implementasi melalui pembukuan digital, serta evaluasi dan tindak lanjut. Hasil: adanya peningkatan kapasitas pengurus BUMDes dalam menyusun laporan keuangan secara lebih sistematis, memahami kewajiban perpajakan, serta mulai menerapkan pembukuan digital dalam pengelolaan administrasi usaha. Kesimpulan: kegiatan pendampingan berhasil memperkuat tata kelola BUMDes melalui peningkatan kompetensi pengurus dalam pengelolaan keuangan dan perpajakan. Kontribusi: memberikan model pendampingan terpadu dalam penguatan tata kelola BUMDes melalui peningkatan kapasitas pengurus pada aspek pengelolaan keuangan, kepatuhan perpajakan, dan digitalisasi administrasi.
Determination of Others Comprehensive Income Tax Avoidance in Southeast Asia Omi Pramiana; Agus Taufik Hidayat; Wasis Wasis
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 20 No 2 (2025): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v20i2.2025.pp390-411

Abstract

This paper investigate effect target ROA comprehensive (stimulus), determining assets by fair value (opportunity), effectiveness commissioners (opportunity), fluctuations in macroeconomic fundamentals (rationalization), CEO educational background (capability), subjectivity OCI hierarchy level 3 (collusion), and OCI reclassification (arrogance) on avoid OCI tax. Data 11,616 firm-years from annual reports of companies in six countries in Southeast Asia in 2021-2023, this study has succeeded in proving that the factors effect on OCI tax avoidance are the stimulus of target ROA comprehensive, opportunity of assets by fair value, rationalization of macroeconomic fundamental fluctuations, CEO educational background capabilities, and management collusion with external parties through OCI category level 3 fair value hierarchy, while the factors that have a negative effect are the existence of commissioners and their functions and the OCI presentation policy in reclassification.
MOTIVASI KERJA DAN KINERJA KARYAWAN ADMINISTRASI PT BPR PAHALAPAKTO Omi Pramiana
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 3, No 2 (2017): Vol 3, No 2 (2017)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v3i2.642

Abstract

Penelitian ini dilakukan guna mengetahui pengaruh kompensasi dan pelatihan kerja terhadap motivasi kerja, serta mengetahui pengaruh kompensasi, pelatihan kerja dan motivasi terhadap kinerja karyawan. Jenis penelitian ini merupakan penelitian eksplanatori dengan menggunakan karyawan bagian administrasi PT BPR Pahalapakto sebagai responden. Analisis data untuk pengujian hipotesis pada penelitian ini menggunakan analisis jalur (path analysis). Berdasarkan analisis dan pembahasan dapat disimpulkan bahwa kompensasi memberikan kontribusi positif signifikan terhadap motivasi kerja, pelatihan kerja tidak memberikan kontribusi terhadap motivasi kerja, kompensasi memberikan kontribusi positif signifikan terhadap kinerja karyawan, pelatihan kerja memberikan kontribusi positif signifikan terhadap kinerja karyawan, motivasi kerja memberikan kontribusi positif signifikan terhadap kinerja karyawan. Kemudian terdapat pengaruh tidak langsung kompensasi dan pelatihan kerja terhadap kinerja karyawan melalui motivasi kerja. Kata Kunci: Kompensasi, Pelatihan Kerja dan Motivasi, Kinerja Karyawan
Co-Authors Achmadiyah, Tarisa Agus Taufik Hidayat 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 Fernanda Sari Firdhatul Umroh Hendrawan, Suluh Agus Ina Nikmatul Chasanah Indrasah, Fifi Isnaini Nazil Latus Solikhah Jaya, Putri Jessa Wilsam Putri Khoirul Umam Hasbi Marhaendra Kusuma 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 Sugeng Suprapto Suluh Agus Hendrawan Suprapto, Sugeng Susilo, Dwi Ermayanti Syafira Anindya Putri 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