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Pengaruh Intangible Asset dan Aktivitas Riset terhadap Kinerja Perusahaan Serta Dampaknya terhadap Pergerakan Harga Saham: Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Bella Sindi Luvita Riyani; Rio Johan Putra
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.4341

Abstract

In Indonesian innovation organizations, this study takes a gander at how elusive resources and innovative work (Research and development) exercises influence organization execution and stock cost developments. This topic is important because innovation and intangible assets are important in the knowledge-based economy era. Using a quantitative procedure with the model are creating associations recorded on the IDX, this study looks at data from financial plan outlines, through and through gatherings, and company reports. The findings demonstrate that the organization's stock cost and presentation are significantly influenced by immaterial resources. The organization's presentation and stock cost are unaffected by research projects, which is unusual. The stock price itself has a significant impact on the company's performance in the interim
THE EFFECT OF CAPITAL STRUCTURE, PROFITABILITY AND CORPORATE GOVERNANCE ON TAX AVOIDANCE AND ITS IMPACT ON COMPANY VALUE: AN EMPIRICAL STUDY OF PUBLIC COMPANIES IN INDONESIA, MALAYSIA AND THE PHILIPPINES Dewi, Maharani; Johan Putra, Rio
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 6 No. 3 (2026): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

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

Abstract

This study discusses the impact of capital structure, especially profitability, on tax avoidance practices in companies and the role of corporate governance in controlling these practices. The problem raised is how debt as source financing provides incentives for tax shield benefits that encourage companies to manage taxes aggressively to increase the Company's Value. The content of the study highlights the relationship between corporate profitability and tax management motivation, as well as the importance of strong governance mechanisms as a control of excessive tax avoidance so as not to reduce investor confidence and the company's market value. The research method uses a comparative approach between countries with a sample of companies in Indonesia, Malaysia, and Thailand, which have different tax governance and regulatory characteristics. The results show that Indonesia tends to experience more aggressive tax avoidance due to evolving supervision, Malaysia implements more transparent governance and taxation so that tax avoidance is more controlled, while Thailand occupies a moderate position with improved governance that has begun to be implemented. In conclusion, the success of tax avoidance management does not only depend on capital structure and profitability, but is highly determined by the quality of corporate governance and supervision in each country. Increased transparency and consistent regulation are essential to create an optimal balance between tax efficiency and the continuity of a Company's operations.
DIGITAL FINANCIAL LITERACY WORKSHOP FOR GENERATION Z AT COLÉGIO PAULOS VI DILI TIMUR LESTE Julito, Kiko Armenita; Putra, Robiur Rahmat; Tambun, Sihar; Putra, Rio Johan; Subekti, Khalisah Visiana; Gonçalves, Sonya Bano; Ridho, Muhamad
PANDAWA : Jurnal Pengabdian kepada Masyarakat Vol 4, No 2 (2025): PANDAWA: JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : UNIVERSITAS 17 AGUSTUS 1945 JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/pandawa.v4i2.9306

Abstract

Kegiatan workshop bertujuan untuk meningkatkan literasi keuangan digital Generasi Z di Colégio Paulos VI, Dili, Timor Leste, khususnya dalam mengelola keuangan pribadi dan pendapatan yang bersumber dari aktivitas digital seperti media sosial dan program afiliasi. Metode pelaksanaan kegiatan menggunakan pendekatan service learning melalui workshop yang memadukan ceramah dan praktik langsung penggunaan aplikasi keuangan digital QuickBooks. Kegiatan dilaksanakan secara hybrid dengan melibatkan siswa-siswi sebagai peserta dan mahasiswa sebagai pendamping praktik. Hasil evaluasi menunjukkan bahwa mayoritas peserta berada pada kategori paham dan sangat paham terhadap materi literasi keuangan dan penggunaan aplikasi QuickBooks, dengan persentase pemahaman sebesar 93%. Workshop ini terbukti mampu meningkatkan kesadaran siswa terhadap pentingnya pencatatan keuangan, pengelolaan arus kas, serta pengambilan keputusan keuangan yang lebih terstruktur. Kegiatan ini diharapkan dapat menjadi model pelatihan literasi keuangan digital yang aplikatif dan berkelanjutan bagi Generasi Z di Timor Leste.