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All Journal Monex: Journal of Accounting Research Jurnal Online Insan Akuntan Community Development Journal: Jurnal Pengabdian Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Interdisciplinary Journal of Advanced Research and Innovation Journal of Social Entrepreneurship and Creative Technology Journal Markcount Finance
Indra Wijaya
Universitas Bina Insani
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Pengaruh Efisiensi Modal Kerja, Likuditas, dan Solvabilitas terhadap Profitabilitas Perusahaan Farmasi Indra Wijaya; Nurlaila Isnani
JURNAL ONLINE INSAN AKUNTAN Vol 4 No 2 (2019): Jurnal Online Insan Akuntan (Desember 2019)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.507 KB) | DOI: 10.51211/joia.v4i2.1194

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh efisiensi modal kerja, likuidasi, solvabilitas terhadap profitabilitas pada perusahaan farmasi yang tergabung di BEI. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan responden 7 perusahaan. Analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial variabel Working Capital Turnover (WCT) , Debt to Equity Ratio (DER) berpengaruh negatif dan tidak signifikan terhadap Return On Asset (ROA). Current Ratio (CR) berpengaruh positif dan signifikan terhadap Return On Assets (ROA). Kata Kunci : Working Capital Ratio (WCT), Debt to Equity Ratio (DER), RoA Return On Assets (ROA) Abstrack: This study aimed to know the influence of working capital efficiency, liquidation, solvency on profitability in pharmaceutical companies liested on the IDX. The sampling technique used was purposive sampling with respondent 7 companies. The results of research showed that the partiallly the Working Capital Turnover (WCT), Debt to Equity Ratio (DER) had negative significant influence on Return On Assets (ROA). Current Ratio (CR) had a significant positive influence on Return On Assets (ROA). Keywords: Working Capital Ratio (WCT), Debt to Equity Ratio (DER), RoA Return On Assets (ROA)
Kepatuhan Wajib Pajak Orang Pribadi Ditinjau dari Kemudahan Penerapan Sistem E-filing dan Pengetahuan Perpajakan Indra Wijaya; Desi Komala Sari
JURNAL ONLINE INSAN AKUNTAN Vol 5 No 1 (2020): Jurnal Online Insan Akuntan (Juni 2020)
Publisher : Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.566 KB) | DOI: 10.51211/joia.v5i1.1314

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh Kemudahan Penerapan Sistem E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak. Data penelitian ini diperoleh dari kuesioner (primer) yang dibagikan kepada Wajib Pajak PT. PLN (Persero) Tbk UP3 Tanjung Priok dengan menggunakan metode accidental sampling. Populasi penelitian ini adalah Wajib Pajak Orang Pribadi PT. PLN (Persero) Tbk UP3 Tanjung Priok. Sampel yang digunakan pada penelitian ini sebanyak 30 responden. Kuesioner ini di uji dengan uji valditas dan uji reliabilitas sebelum penelitian. Uji asumsi klasik yang digunakan adalah uji normalitas, uji multikolinieritas, uji heteroskedastisitas, dan uji autokorelasi. Uji hipotesis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa (1) Kemudahan Penerapan Sistem E-Filing tidak berpengaruh signifikan terhadap Kepatuhan Wajib Pajak. (2) Pengetahuan Perpajakan berpengaruh positif terhadap kepatuhan Wajib Pajak. Kata Kunci: E-Filing, Kepatuhan Wajib Pajak, Pengetahuan Perpajakan. Abstract: This research aimed to know the influence of the Ease of Application the Tax E-Filing and Knowledge System on Taxpayer Compliance. The research data was obtained from the questionnaire (primary) which was distributed to the Taxpayers of PT. PLN (Persero) Tbk UP3 Tanjung Priok the sample of this research used the accidental sampling method. The populations of this research were the Individual Taxpayer of PT. PLN (Persero) Tbk UP3 Tanjung Priok. The sample of this research used the 30 respondents. This questionnaire was tested by validity test and reliability test before the research. The classic assumption test used the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. The hypothesis test was used multiple linear regression. The results of this research showed that (1) Ease of Application of the E-Filing System has no significant effect on Taxpayer Compliance. (2) Tax knowledge has a positive effect on taxpayer compliance. Keywords: E-Filing, Taxpayer Compliance, Tax Knowledge.
DAMPAK KARAKTERISTIK PERUSAHAAN, CORPORATE GOVERNANCE, DAN BEBAN IKLAN TERHADAP TAX AVOIDANCE Indra Wijaya; Safirah Dina Ramadani
Monex: Journal of Accounting Research Vol 9, No 2 (2020)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v9i2.1702

Abstract

Tax avoidance adalah cara menghemat pajak yang dilakukan secara legal dengan membuat suatu perencanaan dan keputusan yang memanfaatkan sisi kelemahan peraturan perpajakan. Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik perusahaan, corporate governance, dan beban iklan terhadap tax avoidance. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di BEI tahun 2014-2017. Jumlah sampel yang digunakan dalam penelitian ini adalah 19 perusahaan dengan jumlah observasi 76 kali. Analisis data yang digunakan yaitu regresi linear berganda. Hasil penelitian ini menunjukan bahwa ukuran perusahaan, leverage dan beban iklan berpengaruh positif terhadap tax avoidance, sedangkan profitabilitas, pertumbuhan penjualan, komite audit, dan komisaris independen tidak berpengaruh terhadap tax avoidance.
Accounting Records Using the Android Application to Evaluate Changes in Earnings Avincennia Vindy Fitriana; Indra Wijaya; Chita Oktapriana
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 10 No. 2 (2020): September 2020
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v10i2.556

Abstract

The purpose of this research is to test the difference in the logging of profit conducted by Micro, Small, and Medium Enterprises (MSME) with the recording in accordance with accounting standards and to test the feasibility of Akuntansi UKM application in the implementation in MSME business. The respondents of this research are the MSME in Bekasi City under the Dinas Koperasi dan UKM. There were 40 respondents in this study. This research is a case study research and uses quantitative descriptive methods. Data analysis Using test paired t-test and application feasibility test using PIECES. The results of this research are there is a difference between the average profit that has been recorded by the respondents with the profit recorded in accordance with the financial accounting standards, and the Akuntansi UKM application has fulfilled the eligibility criteria so that it can be applied in business actors, especially MSME.
The Effect of Corporate Governance, Leverage and External Audit Quality on Profit Management in Companies Listed on the Idx In 2018-2022 Nunuk Novianti; Indra Wijaya; Ani Febianingsih
Interdisciplinary Journal of Advanced Research and Innovation Vol. 1 No. 1 (2023): Interdisciplinary Journal of Advanced Research and Innovation
Publisher : Ravine Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58860/ijari.v1i1.50

Abstract

Management, as well as those responsible for all company operational activities, can use their authority to influence financial reports. This research aims to analyze and determine the influence of Corporate Governance, Ownership Structure, Leverage and External Audit Quality on Profit Management in Companies Listed on the Indonesia Stock Exchange (IDX ) in 2018 - 2022. The type of research used is quantitative descriptive. This research uses secondary data from financial reports with documentation techniques. The population in this research are companies listed on the Indonesia Stock Exchange (IDX ) in 2018 - 2022. The sample was determined using the purpose sampling method, so there were 36 (thirty-six) companies studied that met the requirements. Hypothesis testing uses the SEM-PLS (Structural Equation Model – Partial Least Square) program. The research results show that Corporate Governance has a significant influence on Leverage and Profit Management, while others do not. However, leverage does not influence earnings management. Corporate governance significantly influences earnings management, and audit quality does not affect earnings management.
EDUKASI TERKAIT TANTANGAN TERHADAP PROFESI AKUNTANSI DAN JENJANG KARIRNYA DI ERA 5.0 Iren Meita; Dade Nurdiniah; Indra Wijaya; Ferisanti Ferisanti; Afifah Velda Sari; Rangga Nugraha Putra
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.37680

Abstract

Pesatnya perkembangan Teknologi Pada Era 4.0 dan 5.0 sekarang ini sangat diperlukan penambahan wawasan kepada para generasi muda, agar tidak tertinggal dan lebih mengetahui mengenai teknologi yang dapat memberikan kemudahan pada bidang pekerjaannya kelak terutama bidang akuntansi. Untuk itu perlu dilakukan kegiatan Pengabdian kepada Masyarakat (PKM) khususnya bagi siswa-siswi dengan mengangkat tema edukasi terkait tantangan terhadap profesi akuntansi dan jenjang karirnya di era 5.0. Kegiatan ini dilaksanakan dengan tujuan untuk membuka wawasan para siswa-siswi untuk tidak patah semangat dalam meneruskan cita-citanya dalam bidang akuntansi terlebih di era 5.0 saat ini. Kegiatan ini diikuti sebanyak 24 orang peserta yang dilaksanakan secara tatap muka kepada siswa dan siswi SMKN 3 Kota Bekasi yang berada di kelas 12. Kegiatan dilaksanakan dengan pendekatan service learning method melalui tiga tahapan yaitu persiapan, pelatihan dan evaluasi. Hasil akhir dari pelatihan ini diperoleh peningkatan persentase dari jawaban pre test dan post test, di mana sebelumnya 17% yang mendapat nilai 100 pada post test mengalami peningkatan jawaban benar dalam pelaksanaannya adalah sebesar 70% mendapat nilai 100, sedangkan untuk tingkat kepuasan mitra sebesar 50% menyatakan sangat puas, 50 % menyatakan puas.
Pelatihan Accurate Untuk Meningkatkan Kompetensi Siswa/I SMKN Kota Bekasi: Pengabdian Indra Wijaya; Iren Meita; Huda Aulia Rahman
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4887

Abstract

Program Pengabdian kepada Masyarakat (PkM) bertajuk "Pelatihan Accurate untuk Meningkatkan Kompetensi Akuntansi" telah dilaksanakan di SMKN 1 Kota Bekasi, Bintara, yang memiliki fokus kejuruan pada bidang Akuntansi, Manajemen, dan Rekayasa Perangkat Lunak. Kegiatan ini diinisiasi berdasarkan kebutuhan mendesak dari pihak sekolah untuk membekali siswa dengan keterampilan praktis aplikasi Accurate, khususnya pada materi kas kecil (petty cash) dan rekonsiliasi bank yang sangat relevan dengan operasional dunia usaha. Selain itu, pelatihan ini bertujuan memperluas wawasan siswa agar tidak hanya terpaku pada penguasaan software MYOB, tetapi juga kompeten dalam menggunakan Accurate. Sebanyak 35 siswa kelas 11 berpartisipasi dalam kegiatan yang dilangsungkan secara tatap muka ini. Metode pelaksanaan yang diterapkan adalah service-learning, yang mencakup tiga fase utama: tahap persiapan, pelaksanaan pelatihan, dan tahap evaluasi. Hasil evaluasi menunjukkan lonjakan kompetensi yang signifikan; jika sebelumnya 50% siswa kurang paham dan 50% hanya cukup paham, pasca-pelatihan tercatat 50% peserta mencapai kategori sangat baik dan 25% lainnya berada pada level baik. Dari sisi respons peserta, 58% menyatakan sangat puas dan sisanya merasa puas, disertai harapan agar program ini dapat berlanjut dengan modul pembelajaran yang lebih variatif di masa mendatang.
THE INFLUENCE OF COMPANY CULTURE ON STARTUP FINANCIAL PERFORMANCE Indra Wijaya; Kaito Tanaka; Herdi Herdi
Journal of Social Entrepreneurship and Creative Technology Vol. 2 No. 2 (2025)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jseact.v2i2.2058

Abstract

The culture within a company is increasingly recognized as a critical factor influencing its overall performance, particularly in startups where innovation, adaptability, and employee engagement are crucial to success. While numerous studies have explored the relationship between company culture and organizational outcomes, limited research has focused specifically on the financial performance of startups. This research aims to examine the influence of company culture on the financial performance of startups, identifying key cultural elements that drive profitability, growth, and long-term sustainability. A mixed-methods approach was employed, combining quantitative data from financial performance metrics of 50 startups with qualitative insights gathered through interviews with founders and key employees. The findings suggest a strong correlation between positive company culture—characterized by open communication, employee empowerment, and a collaborative environment—and higher financial performance. Startups with a culture of innovation and continuous learning tend to achieve greater revenue growth and profitability, while those with hierarchical and rigid cultures face challenges in scaling. The study concludes that fostering a supportive, flexible, and innovative company culture is essential for startup success, particularly in fast-paced and competitive industries. This research contributes to a deeper understanding of the intangible factors that drive financial outcomes in startups, offering valuable insights for entrepreneurs seeking to enhance both organizational culture and financial performance.
The Role of Accountants in Sustainable Business Practices Loso Judijanto; Mihardianto Mihardianto; Herlina Herlina; Indra Wijaya; Yuanyuan Wang
Journal Markcount Finance Vol. 2 No. 2 (2024)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/jmf.v2i2.1289

Abstract

Accounting is essential in sustainable business practices because it helps with clear and accurate reporting of environmental, social and governance (ESG) impacts. Accountants are responsible for ensuring that a company's financial reports contain sustainability considerations, which helps companies present information that reflects both their financial performance and the non-financial impact of their actions. Accounting plays an important role in measuring and reporting sustainability-related risks and opportunities. They help companies to identify risks that may impact corporate sustainability and opportunities that can be leveraged to support sustainability initiatives. In addition, accountants help companies comply with applicable sustainability regulations and standards. They ensure that corporate sustainability reports comply with regulations set by regulators and international standards, which increases the credibility and accountability of the report. This compliance also helps companies avoid the legal and reputational problems that non-compliance can cause. In addition, accountants are involved in strategic planning by providing information that supports the formulation of a company's sustainability strategy. They do this by integrating sustainability data into the planning process to ensure that the company's long-term goals align with sustainability initiatives. Overall, accountants help with transparency, accountability, and strategic planning by incorporating sustainability aspects into financial reports and accounting systems.
Co-Authors Afifah Velda Sari Ani Febianingsih Dade Nurdiniah Desi Komala Sari Ferisanti Ferisanti Fitriana, Avincennia Vindy Herdi Herdi Herlina Herlina Huda Aulia Rahman Iren Meita Kaito Tanaka Loso Judijanto Mihardianto Mihardianto Nunuk Novianti Nurlaila Isnani Oktapriana, Chita Rangga Nugraha Putra Safirah Dina Ramadani Yuanyuan Wang