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Peran Karakter Eksekutif, Performa Keuangan, dan Ukuran Perusahaan dalam Pengambilan Keputusan Penghindaran Pajak Wibawa, Eka Satria; Eko Siswanto; Suprapti Suprapti
Seminar Nasional Teknologi dan Multidisiplin Ilmu (SEMNASTEKMU) Vol. 4 No. 1 (2024): SEMNASTEKMU
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/mhx6zz56

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh karakter eksekutif, performa keuangan, dan ukuran perusahaan terhadap pengambilan keputusan terkait penghindaran pajak. Karakter eksekutif, yang mencerminkan gaya kepemimpinan dan preferensi risiko, diduga memiliki kontribusi signifikan dalam menentukan kebijakan pajak yang diambil perusahaan. Selain itu, kinerja keuangan perusahaan, yang diukur melalui indikator seperti profitabilitas, leverage, dan likuiditas, diperkirakan memengaruhi kecenderungan perusahaan untuk menghindari pajak guna meningkatkan efisiensi pajak. Ukuran perusahaan, sebagai variabel tambahan, juga diasumsikan berperan penting, karena perusahaan dengan skala besar sering kali memiliki lebih banyak sumber daya dan kesempatan untuk melakukan penghindaran pajak dibandingkan perusahaan kecil.   Metode penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan perusahaan terbuka di Indonesia. Teknik analisis yang digunakan adalah regresi berganda untuk menguji hubungan antara variabel independen (karakter eksekutif, kinerja keuangan, dan ukuran perusahaan) dengan variabel dependen (penghindaran pajak). Hasil penelitian ini diharapkan dapat memberikan wawasan yang lebih mendalam mengenai bagaimana faktor-faktor internal perusahaan memengaruhi keputusan dalam mengelola beban pajak secara strategis.   Temuan dari penelitian ini diharapkan memberikan kontribusi terhadap literatur perpajakan dan tata kelola perusahaan, serta memberikan implikasi praktis bagi manajemen perusahaan dan regulator pajak dalam merancang kebijakan yang lebih efektif untuk mengurangi praktik penghindaran pajak.
Realita Sosial Dalam Naskah Drama Abad Tak Bermoral Karya Munief Doang Suprapti Suprapti
Journal Innovation In Education Vol. 3 No. 3 (2025): Journal Innovation in Education (INOVED)
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/inoved.v3i3.3201

Abstract

Literary works are the result of thought, imagination, and reflection of the culture of a community group. Every society with a particular culture will produce literary works that contain depictions of human interactions with each other and their relationship with the surrounding environment. In this context, literary works not only serve as a form of aesthetic expression of the author regarding the reality he observes, but also become a means to convey life values. A good literary work is generally able to guide, educate, and provide enlightenment to its readers through the moral messages and truth values contained therein. In addition to its entertainment function, literary works also serve as a medium of social control conveyed in a fictional dimension. This is due to the fact that literary works are born from objective reality which is then processed through the author's imagination into a new reality full of meaning. In Indonesia, imaginative literary works are generally divided into three main forms, namely poetry, fiction or narrative prose, and drama. Drama, as a form of literary work, has its own uniqueness because it presents dialogue, plot, and characters directly, thus containing elements of beauty as well as implicit messages that are worthy of analysis. This research focuses on the analysis of the drama "Abad Tak Bermoral" by Munief Doang using a sociological approach to literature. This approach was chosen because it can reveal the relationship between literary works and the socio-cultural realities that underlie them. Through this analysis, the author attempts to identify the life values, social critique, and cultural portraits implied in the work. Thus, this drama is viewed not only as an aesthetic work of art but also as a social document reflecting the author's perspective on the dynamics of social life in his time.
Pendampingan Mendongeng dalam Rangka FLS3N Tingkat Nasional SMP Negeri 3 Tugu Trenggalek Tahun 2025 Fahrudin Fahrudin; Agus Hariadi; Suprapti Suprapti; Putri Iriani Anjakusuma
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 3 No. 1 (2026): Januari: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v3i1.2788

Abstract

The Community Service Program (PkM) focused on mentoring storytelling competitions was implemented as an effort to improve students' competence in the art of storytelling, while also supporting their preparation for the FLS3N event. The activity was designed through a series of training sessions that included understanding the concept of storytelling, examples of storytelling practices, hands-on practice, and periodic evaluations. During the mentoring process, students showed progress in terms of story mastery, intonation, expression, and confidence. The approach used encouraged active participation so that participants were able to improve their storytelling techniques based on the feedback provided. The results of this activity show that structured and continuous training can improve students' readiness to present stories in a more communicative and interesting manner in upcoming competitions.
SMART VILLAGE TOURISM GOVERNANCE IN KARST AREAS: EVIDENCE FROM GEDONG VILLAGE, WONOGIRI Suprapti Suprapti; Yoga Pujantoko; Yulia Shinta Permatasari
Journal of Innovation Research and Knowledge Vol. 5 No. 8 (2026): Januari 2026
Publisher : Bajang Institute

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

Abstract

Transformasi digital melalui program Smart Village telah menjadi prioritas pembangunan nasional di Indonesia; namun, implementasinya sering mengabaikan potensi lokal. Penelitian ini mengkaji strategi pengembangan Desa Pintar berbasis potensi wisata karst di Desa Gedong, Pracimantoro, Kabupaten Wonogiri. Dengan menggunakan pendekatan analisis dokumen, penelitian ini meninjau dokumen perencanaan desa, data pariwisata, dan kebijakan pembangunan daerah, yang dianalisis melalui analisis konten dan pengkodean tematik. Temuan menunjukkan bahwa Desa Gedong memiliki keunggulan yang signifikan, antara lain bentang alam karst Gunung Sewu, potensi geowisata, dan modal sosial masyarakat yang kuat. Namun demikian, pengembangan digital masih pada tahap awal, tercermin dari pemetaan berbasis GIS yang terbatas, promosi digital yang lemah, dan narasi pariwisata digital yang kurang berkembang. Penelitian ini mengusulkan Kerangka Kerja Pariwisata Desa Cerdas yang mengintegrasikan layanan desa digital, branding digital, pemanfaatan SIG, pengembangan UMKM berbasis pariwisata, dan partisipasi masyarakat. Kerangka kerja yang diusulkan mendukung pencapaian Tujuan Pembangunan Berkelanjutan, khususnya SDG 8 (Pekerjaan yang Layak dan Pertumbuhan Ekonomi) dan SDG 11 (Kota dan Komunitas Berkelanjutan), dengan mempromosikan pembangunan ekonomi lokal yang inklusif dan pariwisata berkelanjutan di daerah karst pedesaan
Analisis Proses Morfologi Komposisi dalam Novel “Waktu dan Tenggara” Karya L. Dela Fimeta Suprapti Suprapti
Harmoni Pendidikan : Jurnal Ilmu Pendidikan Vol. 3 No. 1 (2026): Harmoni Pendidikan : Jurnal Ilmu Pendidikan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/hardik.v3i1.2867

Abstract

The novel Time and Southeast by L. Dela Fimeta, published on October 2, 2023, is one of the literary works in the romance genre that is interesting to study from a linguistic perspective, especially morphology. This study aims to analyze the morphological process of composition contained in the novel, focusing on the types, examples, and semantic aspects that arise in the use of word composition. The research method used is qualitative descriptive analysis with a literature review approach and text review. Data in the form of compositional words were collected from novel texts, then classified based on the type of composition, such as endocentric, exocentric, and idiomatic compositions. Semantic analysis is carried out to examine the meaning resulting from the composition process, both literal and connotative meanings that enrich the nuances of romance in the novel. The results of the study show that this novel uses word composition creatively to build aesthetic expression, strengthen characterization, and present a distinctive emotional nuance. The semantic aspects of word composition also contribute to the development of deep themes and language styles. In conclusion, the morphological study of composition in the novel Time and Southeast makes an important contribution to the development of morphological studies while enriching literary research that integrates language analysis in literary works.