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The Effect of Tax Planning and Voluntary Disclosure on Company Value with Profit Quality and Audit Quality as Moderation Kusuma Dewi; Syahril Djaddang; Edy Supriyadi
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.79

This study aims to determine the effect of tax planning and voluntary disclosure on firm value with earnings quality and audit quality as moderation in pharmaceutical industry manufacturing companies listed on the Indonesia Stock Exchange for the period 2009-2018. The sample in this study amounted to 80 samples determined by the purposive sampling method. Tests are carried out using the Moderated Regression Analysis (MRA) test using Eviews 9. The test results show that tax planning and earnings quality have a significant negative effect on firm value. Voluntary disclosure has a positive effect on company value. And the quality of earnings does not affect the value of the company. Tax planning and voluntary disclosure have a significant effect on company value when moderated by earnings quality. Tax planning and voluntary disclosure do not have a significant effect on company value when moderated by audit quality. Earnings quality and audit quality can strengthen the relationship between tax planning and voluntary disclosure of company value.

The Effect of Tax Planning and Voluntary Disclosure on Company Value with Profit Quality and Audit Quality as Moderation Kusuma Dewi; Syahril Djaddang; Edy Supriyadi
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.79

This study aims to determine the effect of tax planning and voluntary disclosure on firm value with earnings quality and audit quality as moderation in pharmaceutical industry manufacturing companies listed on the Indonesia Stock Exchange for the period 2009-2018. The sample in this study amounted to 80 samples determined by the purposive sampling method. Tests are carried out using the Moderated Regression Analysis (MRA) test using Eviews 9. The test results show that tax planning and earnings quality have a significant negative effect on firm value. Voluntary disclosure has a positive effect on company value. And the quality of earnings does not affect the value of the company. Tax planning and voluntary disclosure have a significant effect on company value when moderated by earnings quality. Tax planning and voluntary disclosure do not have a significant effect on company value when moderated by audit quality. Earnings quality and audit quality can strengthen the relationship between tax planning and voluntary disclosure of company value.

Analisis Pengaruh E-Commerce, Service Quality Dan Trust Terhadap Customer Loyalitas Melalui Customer Satisfaction Sebagai Variabel Moderator (Studi Kasus Pada Konsumen Electronik City Bogor) Wisnu Ramadhan; Tabroni; Edy Supriyadi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 8 No 3 (2024): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ekobisman.v8i3.6739

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh e-commerce service quality dan trust terhadap customer loyality melalui customer satisfaction (Studi Kasus Pada Konsumen Electronic City Bogor). Penelitian ini menggunakan non probability sampling dengan metode purposive sampling terhadap 265 responden yang dilakukan pada e-commerce service quality dan trust terhadap customer loyality melalui customer satisfaction (Studi Kasus Pada Konsumen Electronic City Bogor). Penelitian ini menggunakan metode analisis Structural Equation Modeling. Hasil temuan dari penelitian ini menunjukkan bahwa (1) e-commerce berpengaruh signifikan terhadap customer satisfaction (2) Service quality berpengaruh signifikan terhadap customer satisfaction (3) trust berpengaruh signifikan terhadap customer satisfaction (4) e-commerce berpengaruh signifikan terhadap Customer Loyalty. (5) service quality berpengaruh signifikan terhadap Customer Loyality. (6) trust tidak berpengaruh signifikan terhadap customer loyality (7) Customer Satisfaction berpengaruh signifikan terhadap customer loyality.

ANALISIS FAKTOR-FAKTOR DALAM MENINGKATKAN DAYA SAING INDUSTRI KECIL MENENGAH DI TANGERANG SELATAN (STUDI KASUS : IKM SEPATU) Edy Supriyadi; Endang Etty Merawaty; Derriawan Derriawan; Fachrudin Salim
Jurnal Kawistara Vol 7, No 2 (2017)
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/kawistara.33491

The purpose of reserarch to determine the impact of condition factors, demand conditions, corporate strategy and competition, related industries and supporters, the role of government, the opportunity factor for competitiveness and productivity of Small Industry’s Shoes and also to know the development strategy of Small Industry’s Shoes in Tangerang District. The population in this research is the small Industry of the Textile, Leather, Footwear, and Multifarious Industry Sector at the Footwear Industry of the Sub-Sector in small industry’s Shoes located in Cikupa Tangerang Regency. The, total includes of 54 small industry’s Shoes consisting of 12 Sport Shoes Industry and 42 Shoes Industry Daily needs. In this case, the respondents are all the owner small industry’s shoe. Endogenous Variables are Competitiveness, while exogenous variables include, Condition Factor, Demand Condition, Industrial Strategy and Competitor, Related and Supporting Industries, The results this research found that there are any significant difference among Condition Factors, Demand Factors, Supporting and Related Industries, Opportunity Factors, Industry Strategy and Competition, Opportunity Factors and Government role toward Competitiveness

Pengaruh Susunan Konduktor pada Saluran Udara Tegangan Ekstra Tinggi (SUTET) Nizar Rosyidi AS; Edy Supriyadi; Sugianto Sugianto
SAINSTECH: JURNAL PENELITIAN DAN PENGKAJIAN SAINS DAN TEKNOLOGI Vol 33 No 4 (2023): Sainstech: Jurnal Penelitian dan Pengkajian Sains dan Teknologi
Publisher : Institut Sains dan Teknologi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37277/stch.v33i4.1747

Abstract An effort to reduce or minimise electric field and medan magnit, a common transmission network to turn up for the conductor.But the tower transmission have some extent for environmental factors such as wind speed and construction cost to be more expensive.One of the influence of the strong electric fields magnit and the gap between its phase.How is the field of electricity and medan magnit the sutet 500 kv with this method of change the configuration of a conductor.This thesis is in the field of electricity and the horizontal magnit on the configuration, delta and vertical.The simulation done by the gap between fasanya on the configuration.From the calculation shows that if the distance between the phase changes made from 12 meters to 4.9 meters at the point of the review (0), then the magnetic flux density (B) it decreased from 6.83.10-6 be 1.58.10-6 tesla (horizontal configuration), the (delta configuration) decline of 5.9 .10-6 be 3.87.10-6 tesla tesla, and for (vertical configuration) penurunanannya of 1.12.10-5 be 6.8.10-6 tesla.While the results of the calculation of the electric field strength (E) by changing the distance between the phase from 12 meters to 4.9 meters at the point of the review (0), then there is a decrease in the electric field strength of 2.97 (kV / m) to 1.87 (kV / m) with (horizontal configuration), a decrease of 1.82 (kV / m) to 1.36 (kV / m) (vertical configuration).Likewise for delta configuration when the shortened distance between its phase, then the value of the electric field strength decreases from 0.949 (kV / m) to 0.769 (kV / m).Methods for calculating the linear regression on the delta configuration, vertical configuration, and horizontal slope (+) means that the greater the distance between the phase value of B and E increases.The resulting plot of magnetic flux density with distance between phases, the optimum value of the distance between the phase (δ) of 6.7 meters and the magnetic flux density (B) 8.03.10-6 (Tesla). While the electric field strength (E) 2.2 (kV / m). Method optimum value calculation results of electric field strength and magnetic flux density meet the standards set by WHO. Keywords: strong electric field, magnetic flux density, the distance between the phase and configuration

Analisa Penurunan Usia Transformator 1250 kVA Akibat Pembebanan pada Transformator di Rumah Sakit Swasta Nizar Rosyidi AS; Gilang andhika; Edy Supriyadi; Ariman Ariman
SAINSTECH: JURNAL PENELITIAN DAN PENGKAJIAN SAINS DAN TEKNOLOGI Vol 34 No 1 (2024): Sainstech: Jurnal Penelitian dan Pengkajian Sains dan Teknologi
Publisher : Institut Sains dan Teknologi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37277/stch.v34i1.2070

Salah satu masalah yang sering terjadi pada transformator adalah kegagalan thermal dan panas berlebih yang mengakibatkan penyusutan usia pemakaian tranformator. Penelitian ini bertujuan untuk mengidentifikasi sejauh mana pembebanan mempengaruhi usia transformator. Penelitian ini dilakukan dengan pengambilan data lapangan atau data secara nyata yang terjadi di lapangan. Perhitungan perkiraan sisa usia transformator dihitung berdasarkan peramalan beban transformator lima tahun mendatang menggunakan analisa regresi linier. Pada IEC 354, hasil dari prediksi beban transformator 1250 kVA pada tahun 2024 memiliki sisa usia pemakaian kurang lebih 5 tahun, hal ini menandakan bahwa pemakaian transformator masih sesuai standard. Karena transformator beroperasi pada temperatur lingkungan rata – rata 30℃ maka sesuai hasil perhitungan dalam penelitian ini, suhu titik panas transformator telah melebihi 107,7℃ yang mencapai 137,67℃ pada pembebanan 127,83% dari rating daya transformator. Pada hasil perhitungan di tahun 2023 usia pemakaian transformator masih lebih dari 20 tahun. Dikarenakan nilai beban masih berada di bawah 80%. Pada tahun 2027 perkiraan usia transformator semakin berkurang hingga tersisa kurang dari 1 tahun dengan kondisi beban mencapai 127,83% dari rating daya transformator. Berdasarkan hasil prediksi yang telah diperoleh dari tranformator 1250 kVA yang mulai beroperasi pada tahun 2008, transformator tersebut hanya dapat bertahan hingga tahun 2024. Penyusutan usia dasar transformator tersebut disebabkan oleh pembebanan yang melebihi 80% kapasitas pemakaian yang terjadi pada tahun 2024. Kata kunci: Transformator, Tegangan AC, Perkiraan Usia, Regresi Linear, Prediksi Beban

Implementation of the Food Estate in Merauke: Legal Review and Protection of Indigenous Peoples’ Rights Bagus Yudha Prawira; Djoko Andoko; Diah Ayu Permatasari; Edy Supriyadi
KRTHA BHAYANGKARA Vol. 19 No. 2 (2025): KRTHA BHAYANGKARA: AUGUST 2025
Publisher : Fakultas Hukum Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/krtha.v19i2.4379

This study aims This study aims to analyze the implementation of the Food Estate program in Merauke, Papua, which is part of Indonesia’s National Strategic Projects aimed at strengthening food security. However, its execution has raised legal, environmental, and human rights concerns, particularly regarding indigenous peoples’ rights. Using a qualitative-juridical approach, this study examines the program’s alignment with Indonesia’s legal framework, including the Basic Agrarian Law, Human Rights Law, Environmental Law, Village Law, and Papua’s Special Autonomy Law. The findings indicate systemic neglect of customary land right, the principle of Free, Prior, and FPIC, and meaningful community participation. The study also identifies serious ecological impacts, militarization of land acquisition, and practices of food colonization. It concludes by recommending stronger legal enforcement, recognition of indigenous land rights, demilitarization of development processes, and policy designs that prioritize local food sovereignty.

PENGEMBANGAN MODEL EVALUASI UNTUK MENINGKATKAN MUTU PENDIDIKAN TEKNIK ELEKTRO Supriyadi, M.Pd, Edy
Jurnal Edukasi Elektro Vol. 1 No. 1 (2017): Jurnal Edukasi Elektro, Volume 1, Nomor 1, 2017
Publisher : DPTE FT UNY

Kajian ini dimaksudkan untuk mengembangkan model atau sistem evaluasi yang tepat, dan sesuai untuk diterapkan guna meningkatkan mutu penyelenggaraan pendidikan di program studi Pendidikan Teknik Elektro. Metode pengkajian dilakukan melalui studi literatur, hasil-hasil penelitian yang relevan, dan peraturan perundangan yang berlaku. Pengkajian dilakukan menggunakan pendekatan sistem, terutama pada aspek Input, Proses, dan Output. Hasil pengkajian merekomendasikan kepada program studi Pendidikan Teknik Elektro untuk mengembangkan model evaluasi, terutama evaluasi/penilaian hasil belajar, evaluasi program, dan evaluasi diri. Model evaluasi mencakup: pembentukan/pemantapan tim evaluasi yang bisa dalam satu tim terpadu untuk ketiga jenis evaluasi tersebut, atau tim sendiri-sendiri (terpisah); penyusunan program evaluasi; pengembangan sistem informasi untuk tingkat program studi; sosialisasi kepada semua pihak terkait; penyusunan perangkat/instrumen; pelaksanaan evaluasi yang bersifat sistematis dan berkelanjutan; analisis dan pelaporan, serta pemanfaatan hasil evaluasi untuk meningkatkan mutu penyelenggaraan pendidikan..Kata kunci: Model Evaluasi Pendidikan Teknik elektro

Analisis Pengaruh E-Commerce, Service Quality Dan Trust Terhadap Customer Loyalitas Melalui Customer Satisfaction Sebagai Variabel Moderator (Studi Kasus Pada Konsumen Electronik City Bogor) Wisnu Ramadhan; Tabroni; Edy Supriyadi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 8 No. 3 (2024): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ekobisman.v8i3.6739

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh e-commerce service quality dan trust terhadap customer loyality melalui customer satisfaction (Studi Kasus Pada Konsumen Electronic City Bogor). Penelitian ini menggunakan non probability sampling dengan metode purposive sampling terhadap 265 responden yang dilakukan pada e-commerce service quality dan trust terhadap customer loyality melalui customer satisfaction (Studi Kasus Pada Konsumen Electronic City Bogor). Penelitian ini menggunakan metode analisis Structural Equation Modeling. Hasil temuan dari penelitian ini menunjukkan bahwa (1) e-commerce berpengaruh signifikan terhadap customer satisfaction (2) Service quality berpengaruh signifikan terhadap customer satisfaction (3) trust berpengaruh signifikan terhadap customer satisfaction (4) e-commerce berpengaruh signifikan terhadap Customer Loyalty. (5) service quality berpengaruh signifikan terhadap Customer Loyality. (6) trust tidak berpengaruh signifikan terhadap customer loyality (7) Customer Satisfaction berpengaruh signifikan terhadap customer loyality.

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