Articles
Determinants of Motor Vehicle Taxpayer Compliance in Kuningan District
Mahadianto, Moh Yudi;
Utami, Syita Dwi;
Komara, Acep;
Septiani, Tika
EAJ (Economic and Accounting Journal) Vol. 6 No. 3 (2023): EAJ (Economics and Accounting Journal)
Publisher : Universitas Pamulang
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DOI: 10.32493/eaj.v6i3.y2023.p222-231
This study aims to determine the effect of taxpayer knowledge, income level, and service quality on motor vehicle taxpayer compliance registered at the SAMSAT Office of Kuningan Regency. This study used primary data, namely a questionnaire distributed to 100 motor vehicle taxpayers. The sampling technique used is convenience sampling. The data analysis methods used in this study are descriptive analysis tests, data quality tests, multiple linear regression analysis, and classical assumption tests. This study's results significantly influence Taxpayer Knowledge of Motor Vehicle Taxpayer Compliance. Meanwhile, the Income and Quality of Service level does not affect the Compliance of Motor Vehicle Taxpayers.
The Digitalisasi dan Legalitas Usaha terhadap Penjualan Produk di Desa Cisantana
Mahadianto, Moh Yudi;
Yana, Enceng;
Aripin, Rifky Akbar;
Munandar, Irwansyah;
Maulady, Parah
El-Mujtama: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor
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DOI: 10.47467/elmujtama.v5i1.6079
Digitalization of marketing in Micro, Small and Medium Enterprises (MSMEs) is one of the important factors in marketing in the digital era. But in fact, many MSME business actors still do not have insight or understanding regarding digitalization marketing for their product marketing media. This problem is still a study of the problems of MSME business actors in Cisantana village, which results in the scope of marketing of MSME products in this village being very narrow. In addition, the lack of understanding regarding the importance of business legality for MSMEs is also still a major problem for MSMEs in developing their businesses. This can be overcome by socialization and training to provide understanding to business actors regarding the importance of marketing digitalization and business legality. With this activity, it is hoped that MSME business actors can be more productive in developing their businesses, especially in the field of product marketing and MSME actors can be more aware of the importance of business actors completing their business legality. The output of this service activity is that MSMEs are more developed by following the times, namely marketing through digital marketing and having complete licensing.
Penggunaan Digital Marketing melalui Kegiatan Lelang Guna Meningkatkan Penjualan UMKM di Kelurahan Sukapura
Mahadianto, Moh. Yudi;
Maulina, Rima;
Yudistira, Elip;
Lutfiyanah, Pepi
El-Mujtama: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor
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DOI: 10.47467/elmujtama.v5i2.6506
MSMEs (Micro, Small and Medium Enterprises) have a very important role in the Indonesian economy, contributing 60% of GDP and absorbing 97% of the workforce. However, many MSMEs in Kelurahan Sukapura face challenges in digitally marketing their products, resulting in low sales. This research aims to improve the knowledge and skills of MSME players in digital marketing through online auction activities. Using a qualitative approach, this research involved MSME players who utilize social media such as Facebook, Instagram, and WhatsApp to expand their marketing networks. The one-month training provided an understanding of the importance of digital marketing and how to conduct online auctions. This training is expected to improve product design and photo skills, as well as expand market reach. The results of the socialization activities show that more than 60% of Indonesia's population has made purchases through e-commerce platforms, which signifies great potential for MSMEs to utilize online auction platforms to increase the visibility of their products. Through this research, it is hoped that MSME players in Sukapura Village can overcome the marketing problems they face and increase the purchasing power of the community for their products. The success of this program confirms the importance of education and training in developing the economic potential of communities in the digital era.
Analysis of company value: Moderating good corporate governance and corporate social responsibility
Handoyo, Vonny Apriliani;
Mahadianto, Moh. Yudi
Indonesian Journal of Multidisciplinary Science Vol. 3 No. 10 (2024): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs
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DOI: 10.55324/ijoms.v3i10.912
Financial performance as a basic aspect of a company's valuation can affect operational performance. This can be seen based on investor responses through stock price volatility. However, apart from healthy financial performance, investors' considerations in providing their funding can come from non-financial aspects, such as the implementation of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) practices as high standards for companies in paying attention to transparency, accountability, and stakeholder involvement in decision-making. The research aims to determine the linkage of the influence of financial performance on value through good corporate governance and corporate social responsibility as moderation. This collection uses a quantitative method by taking samples through purposive sampling. The object of this research is a company listed on IDX ENERGI from the IDX in 2020-2022. The data analysis technique used Regression Data Panel with Eviews 12. Based on the results of policy research, financial performance has a significant effect on the company's value. The Good Corporate Governance (GCG) variable cannot moderate the influence of financial performance on the company's value. The moderation variable Corporate Social Responsibility moderates the influence of financial performance on company value. Corporate Social Responsibility (CSR) effectively contributes to strengthening the improvement of financial performance against the company's value. The implementation of effective CSR practices can yield long-term benefits, including reduced legal risks, improved corporate reputation, and improved operational performance.
The Effect of The Implementation of E-Filling, E-Billing And Tax Sanctions On The Compliance Of Individual Taxpayers at KPP Pratama Cirebon Dua
Mahadianto , Moh. Yudi;
Kamilia , Azhaar;
Amelia Ramadhani , Ratu Rossa;
Karimatul Fuziani , Etika;
Fariani Siregar , Nelia
Journal Research of Social Science, Economics, and Management Vol. 3 No. 12 (2024): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia
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DOI: 10.59141/jrssem.v3i12.683
This study aims to examine the influence of the e-filling, e-billing, and tax sanctions systems on the compliance of individual taxpayers. The population in this study is individual taxpayers at KPP Pratam Cirebon Dua. Sampling was carried out using the purposive sampling method. So that the number of samples obtained was 100 respondents. The data analysis technique uses multiple linear analysis with the help of the SPSS 26 program. Before conducting the hypothesis test, a data quality test was carried out which included a validity test and a reliability test, a classical assumption which included a data normality test, a multicollinearity test and a hysteroskedasticity test, then a hypothesis test was carried out through the R2 test, F test and t test. The results of the study show that the implementation of the e-filling system has no effect on taxpayer compliance, while the implementation of the e-billing system and tax sanctions have a positive effect on taxpayer compliance.
Perspektif Kritis Penilaian Kinerja Keuangan Perusahaan Property dan Real Estate
Mahadianto, Moh Yudi;
Pratama, Wahyudi;
Mardi, Mardi
Jurnal Kajian Akuntansi Vol 4 No 1 (2020): JUNI 2020
Publisher : Universitas Swadaya Gunung Jati
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DOI: 10.33603/jka.v4i1.3376
AbstractThis research aims to test  the company's financial performance using Economic Value Added and Financial Value Added. This study is a descriptive study with a quantitative approach. The object of this study is a food and beverage company listed on the Indonesia Stock Exchange and the Singapore Exchange period 2015-2017. Selection of the sample in this research is done by using purposive sampling technique acquired 36 companies listed in Indonesia Stock Exchange and Singapore Exchange 35 period 2015-2017. From the calculation of Economic Value Added are 20 companies have a value of positive Economic Value Added listed on the Indonesia Stock Exchange and 8 companies that have a value that is positive Economic Value Added listed on the Singapore Exchange, signifies the company is able to generate economic added value for shareholders and investors. Meanwhile the results of calculation of Financial Value Added 24 companies have a value of Financial Value Added positive listed on the Indonesia Stock Exchange and 10 companies that have a value of Financial Value Added positive listed on the Singapore Exchange, signaling the company is able to generate added value for net profit and depreciation able to cover the equivalent depreciation.Keywords: Economic Value Added, Value Added Financial, Financial Performance.AbstrakPenelitian ini bertujuan untuk menguji kinerja keuangan perusahaan dengan menggunakan metode Economic Value Added dan Financial Value Added. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Objek penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dan Singapore Exchange periode 2015-2017. Pemilihan sampel pada penelitian ini dilakukan dengan menggunakan teknik purposive sampling diperoleh 36 perusahaan yang terdaftar di Bursa Efek Indonesia dan 35 Singapore Exchange periode 2015-2017. Dari hasil perhitungan Economic Value Added terdapat 20 perusahaan memiliki nilai Economic Value Added yang positif yang terdaftar di Bursa Efek Indonesia dan 8 perusahaan yang memiliki nilai Economic Value Added yang positif yang terdaftar di Singapore Exchange, menandakan para pemegang saham dan investor dapat mendapatkan nilai tambah bagi perusahaan. Sementara itu hasil perhitungan Financial Value Added terdapat 24 perusahaan memiliki nilai Financial Value Added yang positif yang terdaftar di Bursa Efek Indonesia dan 10 perusahaan yang memiliki nilai Financial Value Added yang positif yang terdaftar di Singapore Exchange, menandakan perusahaan mampu menghasilkan nilai tambah karena keuntungan bersih perusahaan dan penyusutan mampu menutupi equivalent depreciation.Kata Kunci: Economic value added; Financial value added; Kinerja keuangan.
Bahasa Inggris
Intan Nia Selvia;
Astri Wahyu Ningsih;
Bachrudin Syahroni;
M Yudi Mahadianto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto
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DOI: 10.31538/iijse.v8i3.7017
This research examines how work-life balance and burnout influence the performance of workers from Generation Z. A quantitative research methodology was employed, particularly through a survey technique. Data was gathered using questionnaires sent to Generation Z employees across different sectors. The findings reveal that a positive work-life balance enhances employee performance, whereas burnout significantly detracts from it. Consequently, companies should establish policies that promote work-life balance and develop strategies to alleviate burnout, thus enhancing employee productivity and overall well-being.
The Influence of Organizational Culture and Emotional Intelligence on Employee Performance at the Satpol PP of Cirebon Regency
Suci Nuraeni;
Feny Risqi Yanti;
Bachrudin Syahroni;
Moh Yudi Mahadianto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto
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DOI: 10.31538/iijse.v8i3.7214
The purpose of this study was to analyze the role of organizational culture and emotional intelligence on employee performance at the Civil Service Police Unit of Cirebon Regency. Quantitative research with a survey approach and regression analysis. The method used in this study was a survey with a quantitative approach. Data were obtained from 159 employees of the Cirebon Regency Civil Service Police Unit through randomly selected questionnaires. With hypothesis testing using multiple linear regression analysis. The results showed that the influence of organizational culture has a positive and significantly greater influence on employee performance compared to emotional intelligence. Explain your limitations here. Organizations, especially Civil Service Police Units, need to improve and pay attention to organizational culture and employee emotional intelligence to improve performance. Training and development programs that focus on both aspects can be implemented. The information provided in this study is about the influence of organizational culture and emotional intelligence on employee performance in the public sector, especially Civil Service Police Units. It is hoped that this study can be a reference for further research with different variables and contexts.
Financial Performance Measurement of Manufacturing Companies in Indonesia and Malaysia
Moh. Yudi Mahadianto;
Nur Aprianto;
Rafi Budiman
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto
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DOI: 10.31538/iijse.v8i3.7599
This research aims to examine and compare the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) and Bursa Malaysia from 2021 to 2023, using the Economic Value Added (EVA) and Financial Value Added (FVA) methodologies. This study adopts a descriptive approach, with samples selected through purposive sampling comprising 22 companies from the IDX and 19 companies from Bursa Malaysia within the specified period. The findings of this study serve as a reference for companies and investors in evaluating financial performance through the EVA and FVA approaches. Additionally, the results contribute both theoretically and practically to a deeper understanding of value-added-based performance measurement in the two countries. The study also offers recommendations for enhancing financial management practices and guides potential investors in the manufacturing sector on both exchanges.
Optimizing Value-Added Tax Revenue Through Synergy of Self-Assessment System, Restitution, and Number of Taxable Entrepreneurs
Melia Nur Maulida;
Nurul Alifah;
Moh Yudi Mahadianto;
Asep Basuki
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto
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DOI: 10.31538/iijse.v8i3.7858
This study investigates the effect of the self-assessment system, VAT restitution, and the number of taxable entrepreneurs (PKP) on Value Added Tax (VAT) revenue at the Cirebon One Primary Tax Service Office. Using a quantitative approach and 49 secondary data samples obtained from December 2020 to December 2024, the research applies multiple linear regression analysis to assess the relationships among these variables. The findings suggest that the self-assessment system contributes significantly to increasing VAT revenue. Allowing taxpayers to independently calculate, pay, and report their taxes appears to improve compliance and enhance state revenue collection. In contrast, VAT restitution shows a significant negative effect on revenue, indicating that larger refunds are associated with reduced funds entering the state treasury. Meanwhile, the number of registered taxable entrepreneurs does not significantly impact VAT revenue. This result may reflect ongoing challenges such as low compliance among businesses, reliance on tax consultants to minimize obligations, and limited understanding of tax responsibilities. The study highlights the importance of supporting effective self-assessment mechanisms and evaluating refund policies to balance fairness and fiscal sustainability.