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All Journal Accounting Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Sains Manajemen:Jurnal Manajemen UNSERA Jurnal Riset Keuangan dan Akuntansi (JRKA) Magisma: Jurnal Ilmiah Ekonomi dan Bisnis JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance Jurnal Ilmiah Edunomika (JIE) AKTUAL Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Abadimas Gorontalo Journal of Islamic Economics and Finance Journal of Accounting and Digital Finance Journal of Islamic Economics and Finance AKRUAL : Jurnal Akuntansi dan Keuangan` Journal of Islamic Economics and Business Studies (JIEBS) "Indonesian Journal of Devotion and Empowerment (IJDE) " Jurnal Abdi Negeri
Nugroho Heri Pramono
Sekolah Tinggi Ilmu Ekonomi Bank BPD Jawa Tengah
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Pengaruh Penetapan Harga Transfer, Kepemilikan Keluarga, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak Gina, Erin Rista; Pramono, Nugroho Heri
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v13i2.575

Abstract

This study aims to gather empirical evidence on the impact of transfer pricing, family ownership, and sales growth on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This study uses a quantitative approach with secondary data obtained from the companies' annual financial reports. The population consisted of 83 companies, and the sample selection was carried out using a purposive sampling technique based on certain criteria, resulting in 10 companies as samples observed for five years, with a total of 50 observations. Data analysis was performed using panel data regression, and the model test results indicated that the fixed effect model was the best model. Data processing was carried out using EViews version 13 and Microsoft Excel. The results show that simultaneously, transfer pricing, family ownership, and sales growth influence tax avoidance. Partially, transfer pricing and sales growth have a significant effect, while family ownership does not show a significant effect. These findings indicate that some companies utilize certain strategies to reduce tax burdens, so it is hoped that they can be considered by regulators in designing more targeted tax policies.
Non performing loan: analisis kredit bermasalah di masa pandemi Covid 19 Musta'da, Nisfi; Pramono, Nugroho Heri
Journal of Accounting and Digital Finance Vol. 2 No. 1 (2022): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.723 KB) | DOI: 10.53088/jadfi.v2i1.335

Abstract

This study aims to determine the effect of LAR, NIM, Inflation, and BI Rate on NPLs during the Covid-19 pandemic. The study population included all conventional commercial banks listed on the Indonesia Stock Exchange in 2020. The sample selection technique used was the purposive sampling method and obtained a sample of 102 observational data. The data used are secondary in the form of financial statements of conventional commercial banks of 2020. The analysis method used is the multiple linear regression method, which is processed using Eviews. The results showed that LAR and NIM had a positive effect on NPLs. In addition, inflation and the BI Rate have no effect on NPLs during the Covid-19 pandemic. Future research can also compare non-performing loans (NPLs) before and after the COVID-19 pandemic.
Faktor-Faktor Yang Mempengaruhi Profitabilitas Bank Konvensional Di Indonesia Rosiana, Noor Asfia; Pramono, Nugroho Heri
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): MAGISMA:Jurnal Ilmiah Ekonomi dan Bisnis
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/magisma.v12i1.373

Abstract

This study aims to empirically examine the Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Net Interest Margin (NIM), inflation, and interest rates on the profitability of conventional commercial banks. The samples in this study were 23 conventional commercial banks listed on the Indonesia Stock Exchange in the 2018 - 2021 period. Sampling used a purposive sampling method. The type of data in this study is quantitative using secondary data. The data analysis technique used in this study is multiple linear regression analysis which was processed using Eviews 10. The results of this study indicate that the Capital Adequacy Ratio (CAR) proxy has no effect on Return On Assets (ROA), Non Performing Loans (NPL) has a negative effect on Return On Assets (ROA), Net Interest Margin (NIM) has a positive effect on Return On Assets (ROA), inflation has no effect on Return On Assets (ROA), and interest rates have no effect on Return On Assets (ROA)
PENGARUH FAKTOR – FAKTOR PENENTU TERHADAP PROFITABILITAS BANK SYARIAH DI INDONESIA Utami, Risma Sekar; Pramono, Nugroho Heri
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14602

Abstract

Profitability is one of the ratios that is very important for banks, because the profitability ratio is used as an indicator to measure the bank's efficiency in generating profits or profits by utilizing the assets owned by the bank. This research aims to determine empirically whether there is an influence between BOPO, NPF, Profit Sharing, NOM, Inflation and BI Rate on profitability as measured by Return On Assets (ROA) in Islamic Commercial Banks in Indonesia which are registered with the Financial Services Authority (OJK). The population in this study was 12 Islamic banks and the sample data obtained was 144 quarterly financial report data from Sharia Commercial Banks from 2020-2022 which was obtained from the official website of the Financial Services Authority. The analytical tool used is multiple linear regression analysis with data processing using SPSS version 26. The results of this research show that BOPO and NPF have a negative influence on the profitability of Sharia Banks. Meanwhile, NOM has a positive effect on the profitability of Sharia Banks. Apart from that, Profit Sharing, inflation and the BI Rate have no effect on the profitability of Sharia Banks.
Strategi E-Business Berkelanjutan: Pendampingan UMKM Desa Cibadung dalam Mengembangkan Model Bisnis Digital Pramono, Nugroho Heri; Wulandari, Provita; Surahman, Hendy
Jurnal Abdi Negeri Vol 3 No 2 (2025): September 2025
Publisher : Informa Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63350/jan.v3i2.21

Abstract

This community service program aims to enhance the digital capacity of Micro, Small, and Medium Enterprises (MSMEs) in Cibadung Village through a sustainable e-business strategy. The initiative is based on the low adoption of digital technology among rural MSMEs, which results in limited efficiency, market reach, and business competitiveness. The program was implemented in three main stages: identifying MSME needs through field surveys; conducting interactive training on the use of financial applications, digital marketing strategies, and efficient production tools; and evaluating the program’s impact through pre-tests, post-tests, and the establishment of a WhatsApp-based digital community. The results indicate that the program had a significant impact in three key areas. First, business efficiency improved as 60% of participants began using digital accounting applications, saving 2–3 hours of operational time per day. Second, 75% of participants reported increased visits and transactions via social media and online marketplaces. Third, the creation of a digital community among MSME actors encouraged ongoing information exchange, consultation, and collaboration. The program demonstrates that a needs-based approach, contextual training, and multi-stakeholder collaboration can effectively accelerate inclusive technology adoption. It is expected that this initiative can serve as a pilot model for village-based MSME digital transformation and be replicated in other regions using a similar approach to foster sustainable local economic growth.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL, DAN CORPORATION RISK TERHADAP TAX AVOIDANCE Maharani, Devina Tri; Pramono, Nugroho Heri
AKRUAL : Jurnal Akuntansi dan Keuangan Vol. 7 No. 2 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/cepegj61

Abstract

Abstrak Penelitian ini bertujuan menguji secara empiris pengaruh Corporate Social Responsibility, Intellectual Capital, dan Corporation Risk terhadap praktik Tax Avoidance pada perusahaan sektor finansial yang tercatat di Bursa Efek Indonesia (BEI) periode 2019–2023. Pendekatan penelitian yang digunakan adalah kuantitatif dengan teknik purposive sampling. Dari total 104 perusahaan, hanya 17 yang memenuhi kriteria sebagai sampel penelitian. Pengolahan data dilakukan menggunakan perangkat lunak Eviews 10. Hasil analisis menunjukkan bahwa ketiga variabel independen tersebut secara simultan berpengaruh terhadap Tax Avoidance. Namun secara parsial, hanya Corporate Social Responsibility dan Intellectual Capital yang terbukti berpengaruh, sedangkan Corporation Risk tidak memiliki pengaruh signifikan terhadap Tax Avoidance. Kata Kunci: Corporate Social Responsibility, Intellectual Capital, Corporation Risk, Tax Avoidance.
Analysis of The Impact of Covid-19 on Non Performing Finance, Digital Banking and Fintech on The Profitability of Sharia and Conventional Banks With Macro Economy as Moderation Synatrya, Ulin Nuha; Pramono, Nugroho Heri
IQTISHADIA Vol 15, No 2 (2022): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v15i2.14876

Abstract

This study was aimed to obtain empirical evidence regarding the influence of Non-performing Financing (NPL and NPF), Digital Banking (internet banking and mobile banking), and Fintech (peer to peer lending) on the profitability of Islamic Banks (Zakat) and Conventional Banks (ROA) with macroeconomic condition (GDP) as a moderating variable. The population in this study included Islamic Commercial Banks and Conventional Commercial Banks registered by Financial Services Authority (Otoritas Jasa Keuangan in Indonesian and it was abbreviated in English as FSA) and the sampling method was purposive sampling. The research data used were financial statements for the 2020 period with a total sample of 13 Islamic Commercial Banks and 45 Conventional Commercial Banks. The method of analysis was MRA which was processed by Eviews 11. The results showed that NPL and digital banking had an effect on the profitability (ROA) of conventional banks. Fintech had no effect on the profitability (ROA) of conventional banks. While the NPF affected the profitability (zakat) of Islamic banks. Digital banking had an effect on the profitability (zakat) of Islamic banks, and fin-tech had no effect on the profitability (zakat) of Islamic banks. Based on the MRA macroeconomic test (GDP it could moderate the effect of NPL on ROA and the effect of NPF on zakat. Meanwhile, macroeconomic (GDP) could not moderate the influence of Digital Banking and fin-tech on ROA and zakat.
Co-Authors Afridayani Ardian Widiarto Diyan Kusuma Wicitra Ervina Tri Pangesti Fika Azmi Gina, Erin Rista Kambut, Anasril Maharani, Devina Tri Merlina Merlina Mirasanti Wahyuni Mirasanti Wahyuni, Mirasanti Musta'da, Nisfi Nisa, Khanifatun Ramdhan, Nur Ariesanto Risma Sekar Utami Rosiana, Noor Asfia Siswahyudianto Suci Atiningsih, Suci Surahman, Hendy Syahrina, Fadhillah Alvie Synatrya, Ulin Nuha Tri Wiragil Kosasih Triadiani, Nadia Sukma Ulin Nuha Synatrya Utami, Risma Sekar Wahyuni, Asri Nur Wiji Astuti Wiji Astuti Wulandari, Provita Yohana Kus Suparwati