Article Per Year (5 Year)
p-Index From 2020 - 2025
5.018
P-Index
This Author published in this journals
All Journal Managament Insight: Jurnal Ilmiah Manajemen Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JOURNAL OF APPLIED ACCOUNTING AND TAXATION Media Mahardhika Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan GEMA EKONOMI Business Innovation and Entrepreneurship Journal Jurnal Ilmiah Poli Bisnis JAZ: Jurnal Akuntansi Unihaz Bisman (Bisnis dan Manajemen): The Journal of Business and Management Jurnal Ilmiah Akuntansi Kesatuan Jurnal Scientia Indonesian Journal of Law and Economics Review Jurnal Ekonomi dan Manajemen Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Disrupsi Bisnis Dynamic Management Journal Jurnal Ekonomika Dan Bisnis Jurnal Akuntansi Keuangan dan Bisnis Balance : Jurnal Akuntansi dan Manajemen PERADABAN JOURNAL of ECONOMIC and BUSINESS Jurnal Manajemen Bisnis Kewirausahaan Innovative: Journal Of Social Science Research Jurnal Manajemen Keuangan Syariah Jurnal Social Society Jurnal Ilmiah Manajemen Dan Kewirausahaan
Praja Hadi Saputra
Universitas Muhammadiyah Kalimantan Timur
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 43 Documents
Search

 1   2   3   4   5 
Persepsi Mahasiswa dan Kepatuhan Pembayaran Pajak Kendaraan di Kota Samarinda Saputra, Praja Hadi
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.790

Abstract

This study aims to investigate the perception of compliance of individual vehicle taxpayers in paying their vehicle taxes which are influenced by individual internal factors. Internal factors used are the level of tax understanding, perceptions about the tax system and government, the effectiveness of the tax system as well as the ethical perceptions that individuals have. The results of the survey through questionnaires and data analysis from 93 multiple linear regressions indicated that the internal factors that individuals had regarding the perception of vehicle tax tended to affect their compliance with paying vehicle taxes. The results of this study then have practical implications on the availability of evidence for the government to design relevant vehicle tax systems and regulations because it can give rise to the perception of obedient individuals in paying their vehicle taxes. Keywords: tax compliance, tax system, tax regulation, tax ethics, vehicle tax
Peran Levers of Control Terhadap Hubungan Antara Perencanaan Strategis dan Kinerja UMKM Praja Hadi Saputra; Hamid Bone; Indah Permatasari
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 1 No 3 (2019): Business Innovation and Entrepreneurship Journal (November)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.815 KB) | DOI: 10.35899/biej.v1i3.69

Abstract

This study investigates the role of levers-of-control (LOC) based controlling system in the strategy formulation and MSME performance relationship in Samarinda. Through a survey conducted on the leadership (controller) of MSMEs in Samarinda City, this study evidenced the role of management control systems in the strategy formulation and MSME performance relationship. Of the 49 responses of MSME leaders, processed using PLS-SEM analysis, this study provided empirical evidence that the strategy formulation had a positive relationship with MSME performance. In addition, the indirect relationship between the two (mediation) through LOC-based management system supported the mediation hypothesis that the LOC-based management control system affects the strategy formulation and MSME performance relationship. In other words, it can be concluded that the management control system can increase the strategy formulation role that leads to MSME performance betterment.
Faktor Individu, Persepsi Risiko, dan Sikap Terhadap Risiko Dalam Keputusan Berinvestasi di Pasar Modal Hamid Bone; Praja Hadi Saputra
Management Insight: Jurnal Ilmiah Manajemen Vol 14, No 2 (2019): Managament Insight: Jurnal Ilmiah Manajemen
Publisher : Unib Press Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (602.687 KB)

Abstract

The investment decision of investor not only based on the financial information provided by the company but also from the individual factors. This statement is a fundamental reason for the scholar to develop a study which observed the individual factors that can affect risk perception and risk attitude on investment decision. This study aims to investigate the effect of individual factors like overconfidence, experience, emotion, and pride on risk perception and risk attitude. The Partial Lease Square (PLS) analysis was applied in this study to test the data and hypotheses. Based on a survey to 43 students from several universities in Samarinda, the results indicate that all of the individual factors in this study have an influence on risk perception and risk attitude in decision-making to involve in capital market trading.
Pentingnya Ukuran Kinerja Nonfinansial dalam Balanced Scorecard, Komitmen Organisasi, dan Kinerja Manajerial Praja Hadi Saputra; Hamid Bone; Linayati Lestari
Journal of Applied Accounting and Taxation Vol 5 No 2 (2020): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v5i2.2248

Abstract

This study investigates the role of the degree of importance of using nonfinancial performance measures (in Balanced Scorecard) by superiors for performance evaluation in influencing employee performance through organizational commitment. This study adopted a quantitative research design and conducted a cross-sectional survey by questionnaire to collect responses from 118 local managers in Samarinda, Indonesia. Based on PLS analysis, the results of this study indicate that the use of nonfinancial measures in Balanced Scorecard for performance evaluation is significantly affect employee organizational commitment and directly affect managerial performance through organizational commitment. The results also prove that organizational commitment has a mediation role in the relationship between nonfinancial measures and performance. This study provides valuable insight that the degree of importance of the use of nonfinancial measures by superiors to evaluate performance can improve employee commitment and performance. Practically, the results provide an overview for superiors to be more comprehensive in developing a performance measurement system because the system has a crucial role in influencing employee behavior.
PENGARUH RETURN ON EQUITY, KEBIJAKAN DIVIDEN DAN STRUKTUR MODAL TERHADAP EARNING PERSHARE DAN HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI BEI M. Dedy Lesmana; Mursidah Nurfadillah; Praja Hadi Saputra
Jurnal Ekonomi dan Manajemen Vol 12 No 2 (2018): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari Return on Equity, kebijakan dividend dan struktur modal terhadap earning per share dan harga saham.. Objek penelitian dilakukan pada perusahaan Manufaktur yang terdaptar di Bursa Efek Indonesia dengan teknik purposive sampling dalam penentuannya sampelnya, dengan menggunakan data time series selama periode 2010 sampai 2014. Teknik analisis data menggunakan analisis jalur dengan alat analisis AMOS dalam megolah data. Hasil penelitian ini menunjukkan bahwa retun on equity berpengaruh positif dan signifikan terhadap earning pershare, dividend payout ratio berpengaruh positif dan tidak signifikan terhadap earning pershare, debt to equity ratio berpengaruh positif dan tidak signifikan terhadap earning pershare, return on equity berpengaruh negatif dan signifikan terhadap harga saham, dividend payout ratio berpengaruh positif dan tidak signifikan terhadap harga saham, debt to equity ratio berpengaruh positif dan tidak signifikan terhadap harga saham, dan earning pershare berpengaruh positif dan signifikan terhadap harga saham.
PENGARUH KETERSEDIAAN SUMBERDAYA IT TERHADAP MOTIVASI PENGGUNAAN BALANCED SCORECARD (BSC) DAN DAMPAKNYA PADA KINERJA ORGANISASI SEKTOR PUBLIK DI SAMARINDA Yulia Tri Kusumawati; Praja Hadi Saputra
Jurnal Ekonomi dan Manajemen Vol 13 No 1 (2019): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The research entitled "The Effect of the Availability of IT Resources on the Motivation of the Use of BSC and Its Impact on Public Sector Organizational Performance in Samarinda", aims to find out about the factors that motivate managers to use the Balanced Scorecard (BSC) in public organizations in Samarinda and then see the impact The BSC is about organizational performance. Data is taken using survey techniques. The sample from this study was SKPD leaders in Samarinda city with a total of 45 respondents. The analysis technique used is SEM-PLS. Survey technique through a questionnaire (questionnaire) to determine the motivation of leaders (managers) using BSC. The results showed that organizational factors (availability of IT resources) were positively and significantly related to motivation to use BSC in public organizations and had an impact on improving organizational performance.
FUNDAMENTAL ANALYSIS TECHNIC AND STOCK PRICE Sofia Ulfa Eka Hadiyanti; Praja Hadi Saputra
Jurnal Ekonomi dan Manajemen Vol 14 No 2 (2020): Jurnal Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Kalimantan Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30650/jem.v14i2.270

Abstract

This study aims to determine the effect of Price Earning Ratio, Earning Per Share, Book Value Ratio Price, Debt to Equity Ratio, and Net Profit Margin on stock prices in the hotel, restaurant, and tourism sub sector issuers in 2017 for 12 months. The sampling technique uses purposive sampling method, with the number of samples used in this study as many as 9 companies. The variables used in this study are Price Earning Ratio, Earning Per Share, Price Book Value Ratio, Debt to Equity Ratio, and Net Profit Margin as independent variables. The stock price is the dependent variable. The statistical testing method used in this study is multiple linear regression analysis. And hypothesis testing uses the F test to test the effect of simultaneous variables and the T test to test the coefficient partially at a significant level of 5%. Besides that, it also used data normality test, classic assumption test which included autocorrelation test, multicollinearity test, and heteroscedasticity test. The results of the analysis using multiple regression indicate that: Price Earning Ratio, Price Book Value, and Net Profit Margin have a positive effect on Stock Prices, while Earning Per Share and Debt to Equity Ratio negatively affect Stock Prices.
The effect of organizational and manager’s individual characteristics on the use of balanced scorecard and performance (evidence from local government of Indonesia) Yulia Tri Kusumawati; Praja Hadi Saputra
INOVASI Vol. 18 (Special Issue), 2022
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.406 KB) | DOI: 10.29264/jinv.v18i0.11258

Abstract

The purpose of this study was to investigate the factors that motivated managers to use the Balanced Scorecard in public sector organizations in local government in Indonesia and how the impact of BSC usage on the performance improvement. We use survey method to collect the data with a total of 45 respondents. This study uses a SEM-PLS analysis to test the research hypothesis. Survey technique was through a questionnaire to determine the motivation of the head of department in utilizing BSC. The results indicate that organizational factors (availability of IT resources) and individual characteristics of managers (flexible manager evaluation styles) were positively and significantly related to motivation to use BSC which then had a positive impact on improving organizational performance. Meanwhile the rigid evaluation style of the manager (rigid evaluation) was negatively and significantly related to the motivation to use BSC, which then had an impact on the decline of the organization performance. 
Kebijakan Fiskal Pemerintah, Layanan Pajak Daring dan Kepatuhan Persepsian Wajib Pajak Pribadi di Kota Samarinda Praja Hadi Saputra; Bone Hamid; Tri Kusumawati Yulia
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.92 KB) | DOI: 10.35143/jakb.v14i2.4745

Abstract

Penelitian ini bertujuan untuk menguji secara empiris pengaruh kebijakan fiskal pemerintah berupa program sunset policy, tax amnesty, dan sanksi pajak serta layanan pajak daring terhadap persepsi kepatuhan pembayaran pajak oleh wajib pajak pribadi. Metode penelitian survei diadopsi dalam penelitian ini untuk mengumpulkan data melalui kuesioner. Pemilihan sampel penelitian dilakukan secara non probabilitas melalui teknik penyampelan convenience. Sebanyak 104 respon dari wajib pajak pribadi yang terdaftar di KPP Pratama Kota Samarinda dikumpulkan dan diolah menggunakan perangkat lunak statistik SPSS 20. Berdasarkan hasil analisis regresi linear berganda, penelitian ini mengindikasikan bahwa seluruh kebijakan fiskal yang diobservasi serta layanan pajak daring yang tersedia dapat mempengaruhi kepatuhan persepsian wajib pajak pribadi untuk membayar pajak mereka. Temuan ini menjadi perluasan bukti empiris bahwa untuk meningkatkan persepsi kepatuhan pembayaran pajak, pemerintah perlu merumuskan dan melaksanakan kebijakan-kebijakan fiskal yang relevan dan menguntungkan bagi wajib pajak. Selain itu, peningkatan mutu pelayanan pajak berbasis daring juga menjadi tumpuan perhatian untuk dikembangkan secara praktis oleh pemerintah. Kata kunci: sunset policy, tax amnesty, sanksi pajak, layanan pajak daring, kepatuhan pajak
Persepsi Mahasiswa dan Kepatuhan Pembayaran Pajak Kendaraan di Kota Samarinda Praja Hadi Saputra
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.790

Abstract

This study aims to investigate the perception of compliance of individual vehicle taxpayers in paying their vehicle taxes which are influenced by individual internal factors. Internal factors used are the level of tax understanding, perceptions about the tax system and government, the effectiveness of the tax system as well as the ethical perceptions that individuals have. The results of the survey through questionnaires and data analysis from 93 multiple linear regressions indicated that the internal factors that individuals had regarding the perception of vehicle tax tended to affect their compliance with paying vehicle taxes. The results of this study then have practical implications on the availability of evidence for the government to design relevant vehicle tax systems and regulations because it can give rise to the perception of obedient individuals in paying their vehicle taxes. Keywords: tax compliance, tax system, tax regulation, tax ethics, vehicle tax
Co-Authors Ade Ismail Ramadhan Hamid ADELIA Akhmad Ridwan al farauqi, Mohamad dziqie aulia Arni Tami Astuti Sudirman, Hudyah Darwis, Ananda Octavia Dewi Aspriati Ebi Abadi Faldi Faldi Febryanti, Siti Rini Hamid Bone Hendra Saputra Ikhwan, Rizky Indah Permatasari Iyin, Erna Jadi, La Joko Sabtohadi Joko Sabtohadi Karimah, Karimah Khairunnisa, Namirah Kusumawat, Yulia Tri Kusumawati, Yulia Tri Linayati Lestari, Linayati M. Dedy Lesmana Mahyuni, Ahmad Maisharah, Maisharah Muhammad Faisal Muhammad Taufiq Sumadi Naura Dinanti, Nayla Nur Endah Ramayanti Nurfadilah , Mursidah Nurfadillah , Mursidah Nurfadillah, Mursidah Nurindarni, Nurindarni Nurul Hikmah Pribadi, Muhammad Iqbal Rahmadini, Dwi Ramayanti, Nur Endah Sayekti Harits Suryawan Sheila Salsabila Siara, Sabina Sofia Ulfa Eka Hadiyanti, Sofia Ulfa Eka Susanto, Muhammad Erlangga Dewa Suzatmiko Trihardi Tasya Nur Safitri Wulandari, Sepia Tri Yakup, Muhamad Yuli Prastiani Yurika Rahma Yanti