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All Journal Berdikari: Jurnal Pengabdian Masyarakat Indonesia JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi Ilomata International Journal of Tax and Accounting Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Ilmiah Manajemen Kesatuan EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Jurnal Pengabdian kepada Masyarakat Jurnal Pajak Vokasi (JUPASI) Pariwisata
Andayani, Endro
Institut Ilmu Sosial Dan Manajemen STIAMI
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Influence of Business Intelligence, Environmental Instability, and Eco-Innovation on Financial Outcomes with Cultural Moderation in Digital Age Endro Andayani; I Gusti Ayu Diah Dhyanasaridewi; Ade Suryana
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3310

Abstract

This paper aimed to determine whether Business Intelligence (BI), Environmental Uncertainty (EU), and Green Product Innovation (GPI) affect Financial Performance with Organizational Culture as a moderating variable. A total of 311 respondents with minimum managerial level from manufacturing companies listed and not listed on the Indonesia Stock Exchange participated. Data was obtained through questionnaires, and SEM-PLS analysis was used with Smart PLS statistical tool. Research findings show that Environmental Uncertainty affects Financial Performance, while Business Intelligence and Green Product Innovation do not. The impact of Green Product Innovation on Financial Performance is strengthened by Organizational Culture moderation, however, the effect of Business Intelligence and Environmental Uncertainty on Financial Performance is not strengthened by with Organizational Culture (OC) moderation. Academically, this research enriches literature related To Business Intelligence, Environmental Uncertainty, Green Product Innovation, and Financial Performance in the digital era, and can serve as a reference for future research. Practically, the results of this research help companies face competition with faster and more accurate decision making, improving operational quality and customer service. Additionally, for regulators, this research can serve as a basis for formulating policies that support sustainable business, particularly regarding Green Product Innovation and Environmental Uncertainty management.
Tax Policy, Strategy Decision Making, Economic Environment on Finance Performance with Organizational Culture as a Moderator Endro Andayani
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3850

Abstract

Indonesia’s dynamic manufacturing sector is heavily influenced by tax regulations, strategic decisions, and macroeconomic conditions. However, the impact of these factors on company financial performance remains underexplored, particularly in relation to organizational culture as a moderating variable. This study aims to examine the effect of tax policy, strategic decision making, and economic environment on financial performance, with organizational culture as a moderator. The research involved 350 managerial-level respondents from both listed and unlisted manufacturing companies on the Indonesia Stock Exchange (IDX). Data were collected via online questionnaires disseminated through social media platforms and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The results reveal that tax policy positively affects financial performance, while economic environment has a negative effect. Strategic decision making, however, does not significantly influence financial performance. Furthermore, organizational culture does not significantly moderate the relationship between tax policy, strategic decision making, or economic environment and financial performance. These findings offer insights for tax authorities and policymakers to refine tax policies, particularly in the context of the harmonization of tax regulations law and business-related incentives. The novelty of this study lies in the inclusion of a new indicator tax rate in the tax policy construct.
TINJAUAN PROSES RESTITUSI ATAS PAJAK PERTAMBAHAN NILAI (PPN) PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA JAKARTA PLUIT PERIODE 2019-2021 Chintya Dameria Sihombing; Endro Andayani; Ade Suryana
Jurnal Ilmiah Hospitality Vol 11 No 2: Desember
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jih.v11i2.2424

Abstract

Pajak Pertambahan Nilai (PPN) dikenakan terhadap barang dan jasa yang mengalami pertambahan nilai dan dikenakan pada konsumen akhir. Wajib Pajak yang telah dikukuhkan sebagai PKP bukan konsumen akhir, oleh karena wajib menghitung, memungut dan melaporkan PPN dengan mekanisme PM dan PK. Jika PM lebih besar dari PK maka ada kelebihan Pajak atau sebaliknya maka kurang bayar. Apabila lebih bayar pada akhir tahun bisa restitusi atau untuk Wajib Pajak tetrtentu dapat mengajukan pengembalian pendahuluan. Tugas Akhir ini membahas proses restitusi PPN di Kantor Pelayanan Pajak (KPP) Pratama Pluit Jakarta. Tujuannya untuk mengetahui apakah prosedur pengembalian pajak atau restitusi sudah sesuai dengan ketentuan yang berlaku, jumlah PKP yang mengajukan kelebihan bayar , jangka waktu proses, kendala dalam proses tersebut serta upaya yang telah dilakukan. Dasar Hukum UU HPP No 7 Tahun 2021 atas perubahan terakhir UU PPN no 8 Tahun 1983. Metode yang digunakan adalah pendekatan kualitatif dengan tanya langsung dengan ppegawai, mengumpulkan informasi berupa observasi dan wawancara. Proses Restitusi Pajak Pertambahan Nilai yang dilakukan oleh Kantor Pelayanan Pratama Jakarta Pluit sudah sesuai dengan prosedur standar tata cara penyelesaian permohonan pengembalian Pajak Pertambahan Nilai (PPN) untuk Wajib Pajak yang dikeluarkan oleh Departemen Keuangan Republik Indonesia, Direktorat Jenderal Pajak. Hambatannya adalah adanya Wajib Pajak yang terlambat menyampaikan SPT Masa PPN, kurang lengkapnya dokumen pendukung, dan pajak keluaran terkadang tidak melaporkan. Upaya Kantor Pelayanan Pratama (KPP) Jakarta Pluit menghimbau kepada Wajib Pajak untuk segera melaporkan SPT Masa PPN dan mengupayakan agar tidak terjadi kecurangan yang dapat dilakukan Wajib Pajak
The Influence of Financial Performance and Independen Commisionaners on Company Value Wati Aris Astuti; Endro Andayani; Novita Sinta Dewi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2913

Abstract

This study aims to determine the effect of financial performance and independent commissioners on firm value. The methods used in this research are descriptive and verificative methods with a quantitative approach. The population in this study consists of financial statements of infrastructure companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sampling technique used in this study is purposive sampling. The data analysis method employed is multiple regression analysis using the Statistical Product and Service Solutions (SPSS) software version 22. The results of this study indicate that financial performance has a positive effect on firm value, while independent commissioners do not have an effect on firm value.
Pengaruh Reformasi Tarif Pajak Penghasilan Badan, Ukuran Perusahaan, dan Profitabilitas terhadap Harga Saham pada Perusahaan Subsektor Paper yang Terdaftar di Bursa Efek Indonesia Periode 2019 -2024 Jettika.d.r.siregar; Supriyono; Endro Andayani
Reformasi Administrasi Vol. 13 No. 2: September 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/wp9jf656

Abstract

Penelitian ini bertujuan menganalisis pengaruh reformasi tarif Pajak Penghasilan (PPh) badan, ukuran perusahaan, dan profitabilitas terhadap harga saham perusahaan subsektor paper yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019 - 2024. Latar belakang penelitian ini didasarkan pada adanya inkonsistensi hasil empiris sebelumnya serta dinamika reformasi tarif PPh badan yang diharapkan menjadi sinyal positif bagi investor. Penelitian menggunakan pendekatan kuantitatif dengan data panel, mencakup empatemiten subsektor paper, yaitu INKP, TKIM, INRU, dan INTD. Variabel independen terdiri dari reformasi tarif PPh badan (dummy), ukuran perusahaan (log total aset), dan profitabilitas (ROA). Pemilihan model regresi ditentukan melalui uji Chow, Hausman, dan Lagrange Multiplier yang menunjukkan Fixed Effect Model (FEM) sebagai model terbaik. Hasil penelitian menunjukkan bahwa reformasi tarif PPh badan berpengaruh signifikan negatif terhadap harga saham. Ukuran perusahaan dan profitabilitas tidak berpengaruh signifikan secara statistik, walaupun secara praktis pasar tetap merespons profitabilitas ekstrem. Secara simultan, ketiga variabel berpengaruh signifikan terhadap harga saham dengan nilai R² sebesar 72,13%. Temuan ini menegaskan bahwa kebijakan fiskal melalui reformasi tarif PPh badan belum sepenuhnya diterjemahkan pasar sebagai sinyal positif, sehingga faktor internal perusahaan tetap lebih dominan dalam membentuk harga saham subsektor paper. Penelitian ini berkontribusi pada literatur kebijakan fiskal dan pasar modal di Indonesia, dengan implikasi praktis bagi investor, manajemen perusahaan, dan pembuatkebijakan fiskal.
Co-Authors Ade Suryana Ade Suryana Aji Prasetyo Chintya Dameria Sihombing Christovorus Anggoro Bani Kasapto Devi Anggraeni Fajar Ardian Sinatriya Fifin Arifianti I Gusti Ayu Diah Dhyanasaridewi Jettika.d.r.siregar Jiwa Pribadi Agustino Kumala, Ratih Lisa Arisa Fiatri Maharani Maharani MOHAMMAD SOFYAN Muhammad Yusuf Novita Sinta Dewi Panji Harapan Agung Rahmat Ramdhani Fitrah Supriyono Supriyono Sya’adan Abdullah Tavitri Rangkuti Wati Aris Astuti