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All Journal Media Mahardhika Jurnal Manajemen Bisnis Ilomata International Journal of Tax and Accounting Jurnal Revenue : Jurnal Ilmiah Akuntansi EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Jurnal Bina Bangsa Ekonomika Income: Innovation Of Economics And Management Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Artificial Intelligence and Digital Business International Journal of Economics, Management and Accounting Ekomania Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS)
Hendra Dwi Prasetyo
STIE Mahardhika Surabaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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Peran Data Analytics dalam Meningkatkan Akurasi Pelaporan Pajak Perusahaan di Era Digital pada PT Duta Mahesa Grup Hendra Dwi Prasetyo; Amin Sadiqin
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 2 (2025): JANUARY 2025
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i2.180

Abstract

The digital era brings new challenges and opportunities for companies in managing their tax obligations. This study aims to analyse the role of data analytics in improving tax reporting accuracy at PT Duta Mahesa Group. A qualitative approach was used through a case study with primary data obtained from in-depth interviews with the company's finance and taxation team, as well as secondary data in the form of financial and tax reports. The results showed that the implementation of data analytics helped the company identify potential errors, mitigate the risk of inaccurate reporting, and improve the efficiency of the tax data collection process. In addition, this technology also enables faster and more accurate data-driven decision-making. This research concludes that data analytics is a strategic tool to improve tax compliance and optimise tax management at PT Duta Mahesa Group.
STRATEGY FOR INCREASING THE COMPETITIVENESS OF SMEs IN THE ERA OF SOCIETY 5.0 Hendra Dwi Prasetyo
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.809

Abstract

The emergence of Society 5.0 has ushered in a new era of heightened competition, urging Micro, Small, and Medium Enterprises (MSMEs) to navigate challenges creatively across realms spanning product innovation, marketing, product packaging, human resource development, and technology adoption. This study aims to delve into comprehensive strategies tailored to bolster the competitiveness of MSMEs within the context of Society 5.0. With a primary focus on countering the intensified competition induced by this paradigm shift, the research investigates key facets including product innovation, marketing strategies, product presentation, workforce development, and technological integration. Employing a qualitative research methodology grounded in literature study, this research endeavors to unravel potent strategies capable of equipping MSMEs with the tools not only to withstand but also to excel within the dynamic landscape of Society 5.0. By examining these strategies through the lens of qualitative analysis, this study contributes valuable insights for MSMEs seeking to thrive amidst the transformative currents of Society 5.0, fostering sustainable growth and resilience in an era characterized by unprecedented competition and innovation.
The Effect of Lifestyle and Financial Literacy on The Financial Management Behavior of Housewives in Banyusari Village Hendra Dwi Prasetyo
International Journal of Economics, Management and Accounting (IJEMA) Vol. 1 No. 12 (2024)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v1i12.125

Abstract

Financial literacy is knowledge and ability to behave towards finances as an effort to improve financial management and financial decision making in order to create financial prosperity. Lifestyle can show the way someone lives their life, how someone uses their money, and how someone spends their time. In this research, researchers used a quantitative research approach. The results of this research are goodpartially or jointly, lifestyle and financial literacy have a positive and significant influence on the financial management behavior of housewives in Banyusari Village. The amount of influence is 31.9%.
Pengaruh Corporate Social Responsibility terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening (Studi pada PT Bank Central Asia Tbk) Surya Saputra; Abdul Hamid; Hendra Dwi Prasetyo
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8448

Abstract

This study examines the effect of Corporate Social Responsibility (CSR) on firm value with profitability as an intervening variable at PT Bank Central Asia Tbk during the 2020–2024 period. The research employed a quantitative associative approach using secondary data obtained from the company’s annual reports and sustainability reports. Samples were selected through purposive sampling based on the availability and completeness of CSR disclosure, profitability, and firm value data. CSR was treated as the independent variable, profitability as the intervening variable, and firm value as the dependent variable. Data analysis was conducted using descriptive statistics, classical assumption testing, multiple linear regression, partial hypothesis testing, and the Sobel test to evaluate the indirect effect. The empirical results show that CSR does not have a significant effect on firm value. Profitability also does not significantly affect firm value, while CSR does not significantly influence profitability. Furthermore, the Sobel test indicates that profitability is unable to mediate the relationship between CSR and firm value. These findings suggest that CSR activities undertaken by PT Bank Central Asia Tbk during the observation period have not been directly reflected in market valuation or short-term profitability. Investor assessments may be influenced more strongly by other factors, including business stability, risk management, growth prospects, and broader market conditions. The study provides evidence that the financial impact of CSR may require a longer observation period and more comprehensive measurement indicators.
Co-Authors Abdul Hamid Amin Sadiqin Ari Susanto Burhan Safrezar Dena dwi Rohmagin Deviana Pertiwi Fahmi Syahrian Galatea Yolanda Oktaviani Iman Supriadi Jamhari Jamhari Kusuma Adi Rahardjo Laily Nurjanah Moh Wahib Nindya Kartika Kusmayati Nindya Kartika Kusmayati Nur Alfi Faroha Ovin Liviana Bela Patricia Channelia Wea Putri Diana Sari Retno Wijayanti Ria Restu Daniati Rini Christinawati Siahaan Risxa Ayu Anggreani Rizqi Putra Ramadhan Rohman, Ainur Siti Mudzalifah Surya Saputra Tatanka Rizky Adinugroho Tia Masherly Berlianna