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All Journal Indonesian Journal of Education and Learning JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG EDUKA : Jurnal Pendidikan, Hukum, Dan Bisnis Jurnal Akuntansi Barelang EkoPreneur AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis AKADEMIK: Jurnal Mahasiswa Humanis JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
INDRA IMAN SUMANTRI
Universitas Pamulang
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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TOTAL QUALITY MANAJEMEN (TQM) SEKOLAH DALAM UPAYA PENCEGAHAN TAWURAN ANTAR PELAJAR DI WILAYAH JABODETABEK INDRA IMAN SUMANTRI; LISDA FITRIANA MASITOH
Eduka : Jurnal Pendidikan, Hukum, dan Bisnis Vol 5, No 2 (2020): Eduka : Jurnal Pendidikan, Hukum, dan Bisnis
Publisher : Faculty of training and education, Pamulang university

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eduka.v5i2.8175

Abstract

Jabodetabek adalah wilayah dengan mobilitas tinggi aktivitas tawuran antar pelajar. Beberapa sekolah telah berhasil melakukan manajemen dalam mengantisipasi dan mencegah adanya tawuran antar pelajar. Sekolah-sekolah tersebut telah berhasil menerapkan Total Quality Management  (TQM) dengan baik. Penelitian ini bertujuan untuk mendeskripsikan manajemen sekolah dalam mengantisipasi atau mencegah tawuran pelajar. Penelitian ini merupakan penelitian kualitatif untuk memperoleh gambaran seutuhnya tentang TQM sekolah untuk mencegah dan mengantisispasi terjadinya tawuran pelajar di wilayah Jabodetabek. Hasil penelitian yaitu menajemen sekolah untuk mencegah dan mengantisipasi tawuran adalah 1)memberlakukan seleksi ketat bagi calon siswa baru, 2) menyelenggrakan berbagai kegiatan ekstrakurikuler sehingga siswa dapat mengembangkan diri dengan hal-hal positif, 3) melakukan pendekatan emosional dari pihak sekolah secara umum kepada siswa agar siswa lebih merasa dihargai, 4) memberikan sanksi tegas bagi siswa yang bermasalah atau melanggar aturan, 5) menjalin komunikasi antar manajemen sekolah untuk saling bekerja sama dalam mencegah aksi tawuran pelajar dan 6) terus melakukan kontrol dan monitoring siswa baik di lingkungan sekolah ataupun diluar lingkungan sekolah.Kata kunci: pelajar; sekolah; tawuran; total quality management
PENGARUH NON PERFORMING FINANCING, TINGKAT BAGI HASIL, MODAL SENDIRI DAN DAN DANA PIHAK KETIGA TERHADAP PEMBIAYAAN BAGI HASIL PADA PERBANKAN SYARIAH Dila Anggraini; Indra Iman Sumantri
EkoPreneur Vol 1, No 1 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i1.3667

Abstract

The purpose of this study is the results of the Profit Sharing Funds, Own Capital and Third Party Funds for Profit Sharing Financing. This study uses secondary data for the 2014-2018 period in Islamic banking. The sampling technique uses purposive sampling. Tool for processing data using SPS 21.0. The results showed that Non Performing Financing had no effect on Profit Sharing Financing, Profit Sharing Levels did not have a significant positive effect on Profit Sharing Financing, Own Capital did not have a significant effect on Profit Sharing Financing, Funds Keywords: Non Performing Financing, Profit Sharing Rate, Own Capital, Third Party Funds, Profit Sharing Financing.
STRATEGIC MANAGEMENT OF PAMULANG UNIVERSITY AS THE MOST FAVOURABLE UNIVERSITY BY INDONESIAN SOCIETY IN 4.0 INDUSTRIAL ERA Nisak Ruwah Ibnatur Husnul; Indra Iman Sumantri
Indonesian Journal of Education and Learning Vol 4, No 1 (2020): Indonesian Journal of Education and Learning
Publisher : Fakultas Keguruan dan Ilmu Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/ijel.v4i1.3136

Abstract

Penelitian ini bertujuan untuk mengetahui strategi manajemen universitas pamulang menjadi perguruan tinggi yang paling diminati di era revolusi industri 4.0. Strategi manajemen disini meliputi bagaimana perencanaan, pelaksanaan, pengkoordinasian, dan evaluasi UNPAM dalam mencapai visi misi dari perguruan tinggi tersebut. Data kemdikbud (2019) menjelaskan bahwa universitas pamulang menduduki peringkat pertama dengan jumlah mahasiswa terbanyak setiap tahunnya.Jenis penelitian ini menggunakan pendekatan kualitatif deskriptif. Subjek penelitian ada 6 orang, yaitu Ketua Yayasan, Rektor, Dekan, Wakil Rektor, Kepala LPPM dan Dosen yang sudah bergelut lama di Universitas Pamulang, sehingga mengetahui bagaimana perkembangannya sampai saat ini. Instrumen yang digunakan adalah instrumen wawancara yang sudah tervalidasi melalui reviewer. Teknik analisis data dengan menggunakan teknik triangulasi data.Hasil penelitian dapat disimpulkan bahwa strategi manajemen universitas pamulang, melalui proses perencanaan, pelaksanaan, pengorganisasian dan evaluasi adalah sebagai berikut : 1) perencanaan, yaitu dengan menyusun visi dan misi yang dibutuhkan oleh masyarakat saat ini. 2) Pelaksanaan dengan beberapa upaya dalam mewujudkan visi dan misi, berupa program dan beasiswa yang menarik serta mempertahankan kualitas mutu pendidikannya. 3) Pengorganisasiannya dengan selalu memperhatikan faktor yang menjadi pendukung dan penghambat dari perkembangan unpam. Dan 4) Evaluasi menjadi suatu alat ukur pencapaian atas kebijakan yang ada, apa yang harus di tingkatkan, apa yang harus diperbaiki atau apa yang harus di hindari dalam kaitannya perkembangan unpam sampai saat ini.
PENGARUH INSENTIF PAJAK, GROWTH OPPORTUNITY, DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI INDRA IMAN SUMANTRI
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 1 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3908.624 KB) | DOI: 10.32493/jiaup.v6i1.1211

Abstract

The Purpose of this research is to analysis and to find the effect of Tax Insentif, Growth Opportunity, and Leverage to Accounting Conservatiesme on manufacture company at Indonesia Derivatif Exchange (IDX) in years periode 2009-2015. Tax Insentif indikator in this research using Tax Planning Policy, Growth Opportunity indicator in this research using the formula which the outstanding shares multiply closing prices on market and the result devided by Total Equities, Leverage indicator in this research using the formula which the total of Debt devided by Total Equities, and Accounting Conservatiesme indicator in this research using  acrual acumulation. This Research use  purposive sampling method, 7 company as samples are final datas using this research, it are from 37 company listed in industrial and consummer sector at Indonesia Derivatif Exchanges as population. SPSS ver 22 software use to analysis datas. The result of the research shows that Tax insentif and Growth Oppertunity effect to accounting conservatiesme and Leverage is not effect to accounting conservatieme.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN Indra Iman Sumantri; Intan Ayu Andini
JURNAL AKUNTANSI BARELANG Vol 4 No 1 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.808 KB) | DOI: 10.33884/jab.v4i1.1552

Abstract

This study aims to determine and provide empirical evidence about the influence of Corporate Social Responsibility and Tax Planning on Company Value in agricultural sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2017. The number of samples used in this study are agricultural sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) and published a complete financial report in 2014-2017 with 18 sample companies obtained using the purposive sampling method. The independent variable of this study is Corporate Social Responsibility measured by calculating the index according to GRI4, Tax Planning which is measured by calculating the effective tax rate, and company value measured by calculating the book price. The results of the study were based on a hypothesis test with a significant level of 5%, the results of this study concluded: Corporate Social Responsibility does not affect the value of the company. Tax planning affects the value of the company. Immediately (together) the variable Corporate Social Responsibility and Tax Planning have a significant effect on Company Value.
Pengaruh Pertumbuhan Aset, Arus Kas Operasional, dan Kebijakan Dividen terhadap Kinerja Keuangan Aat Sutihat; Indra Iman Sumantri; Syamsul Asmedi; Rizka Rismawati
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i2.2270

Abstract

The Consumer Non-Cyclicals sector plays a vital role in maintaining economic stability because it provides essential goods that remain in demand regardless of economic conditions. Nevertheless, companies in this sector are still required to maintain strong financial performance amid changing business environments, making it important to identify the factors that influence their performance. This study aims to analyze the effect of operating cash flow, dividend policy, and asset growth on the financial performance of Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The population consists of 87 companies, with a sample of 14 companies selected using purposive sampling. This research employs a quantitative approach using secondary data obtained from annual financial statements. Panel data regression analysis is applied to examine the simultaneous and partial effects of the independent variables on financial performance. The results indicate that dividend policy has a significant positive effect on financial performance, whereas operating cash flow and asset growth do not have a significant effect on financial performance.
Pengaruh Intensitas Modal, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Sektor Properti dan Real Estate Periode 2020-2024) Mervina Ardianti Saputri; Indra Iman Sumantri
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 3 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i3.12552

Abstract

Abstract - This research aims to determine the effect of capital intensity, sales growth,and firm size on tax avoidance. The type of research used is quantitative research with secondary data obtained from www.idx.co.id. The population in this research is companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample used in this study consists of 15 companies with an observation period of 5 years spanning 2020–2024, resulting in a total of 75 observations. The analyses employed include descriptive statistics and panel data regression analysis, using the Eviews version 12. The results show that, simultaneously, capital intensity, sales growth, and firm size influence tax avoidance. Partially, capital intensity influences tax avoidance, sales growth does not influence tax avoidance, and firm size influences tax avoidance.
Pengaruh Intensitas Aset Tetap, Ukuran Perusahaan, Pertumbuhan Penjualan, dan Leverage terhadap Penghindaran Pajak Nurul Oktavia; Indra Iman Sumantri
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2353

Abstract

This study aims to determine the effect of Fixed Asset Intensity, Firm Size, Sales Growth, and Leverage on Tax Avoidance. This research employs a quantitative approach using secondary data obtained from banking companies listed on the Indonesia Stock Exchange during 2020–2024. The sample consists of 30 banking companies over a five-year period, resulting in 150 observations, selected using purposive sampling based on the availability and completeness of financial statements. Tax Avoidance is the dependent variable, while Fixed Asset Intensity, Firm Size, Sales Growth, and Leverage are the independent variables. Data processing was performed using Microsoft Office Excel 2021 and EViews 12. The analytical techniques included descriptive statistics, classical assumption tests, panel data regression, model selection, and hypothesis testing. The results indicate that Fixed Asset Intensity has a positive and significant effect on Tax Avoidance, Firm Size has a negative and significant effect, and Sales Growth has a positive and significant effect, while Leverage does not have a significant effect. Simultaneously, the four independent variables significantly affect Tax Avoidance.
Manajemen Laba: Pendekatan Analisa Profitabilitas, Struktur Modal, Ukuran Perusahaan, dan Beban Pajak Tangguhan Indra Iman Sumantri; Zaldy Suhatman; Rifkhan Rifkhan
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2348

Abstract

This study aims to examine the effects of profitability, capital structure, firm size, and deferred tax expense on earnings management in PT Sido Muncul Tbk (SIDO), a healthcare industry company listed on the Indonesia Stock Exchange, over the 2018–2025 period. Earnings management refers to managerial intervention in financial reporting that may reduce earnings quality and mislead stakeholders. This study employs a quantitative approach using time-series regression analysis. Secondary data were obtained from the company’s audited annual financial statements. Earnings management is measured using discretionary accruals based on the Modified Jones Model, while the independent variables consist of profitability, measured by Return on Assets (ROA); capital structure, measured by Debt-to-Equity Ratio (DER); firm size (SIZE); and deferred tax expense (DTE). The results indicate that profitability, capital structure, firm size, and deferred tax expense have no significant partial or simultaneous effects on earnings management, as all hypotheses are rejected (p > 0.05). The regression model produces an R² of 80.5%, with an F-statistic of 3.09 and a significance level of 0.178. These findings suggest that SIDO’s high profitability, conservative capital structure, stable firm size, and consistent deferred tax expense are associated with relatively low earnings management practices and strong accounting conservatism.
Co-Authors Aat Sutihat Dila Anggraini Ibnatur Husnul, Nisak Ruwah Intan Ayu Andini Lisda Fitriana Masitoh Mervina Ardianti Saputri Nurul Oktavia RIFKHAN RIFKHAN Rizka Rismawati Syamsul Asmedi Zaldy Suhatman