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All Journal Jurnal Akuntansi dan Keuangan Riset Manajemen dan Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA International Journal of Public Budgeting, Accounting and Finance Jurnal Mantik Management Studies and Entrepreneurship Journal (MSEJ) POLICY, LAW, NOTARY AND REGULATORY ISSUES (POLRI) Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance Jurnal Ilmiah Smart International Journal of Mechanical, Electrical and Civil Engineering Optimum: Jurnal Ekonomi dan Pembangunan
Sutanto, Hermawan
Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi Dan Rekayasa Teknologi, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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A structure model of economic resilience on female single-parent families: The contribution of digital inclusion, financial management and financial trauma Sutanto, Hermawan; Handayani, Fitri; Sofyan, Silvia
Optimum: Jurnal Ekonomi dan Pembangunan Vol. 15 No. 2 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/optimum.v15i2.14355

Abstract

Female single-parent households are among the most vulnerable groups to economic shocks due to limited access to resources, decent work, and social protection. Strengthening their economic resilience is therefore a pressing challenge, particularly in the era of digitalization where opportunities and risks coexist.This study aims to examine the role of digital inclusion, financial management, and financial trauma in shaping the economic resilience of female-headed households in Medan.The research contributes to the literature by integrating digital and psychosocial dimensions into a structural model of economic resilience, while also offering evidence-based insights for inclusive empowerment policies.A quantitative approach was employed using a survey of 200 respondents, and data were analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS).The results indicate that digital inclusion significantly improves financial management and directly enhances economic resilience. Financial management mediates the relationship between digital inclusion and economic resilience, showing that digital access only translates into stronger resilience when supported by effective financial practices. Financial trauma, while directly influencing economic resilience, was not found to moderate the link between financial management and resilience.In conclusion, the findings highlight that access to digital technology combined with strong financial management skills is the key to building sustainable economic resilience in female-headed households.
PERAN PEREMPUAN DALAM TRANSFORMASI KEUANGAN RUMAH TANGGA: PENERAPAN APLIKASI KEUANGAN DIGITAL UNTUK MERENCANAKAN ANGGARAN DAN MENGELOLA UTANG DENGAN EFISIEN Sutanto, Hermawan; Victor; Gurusinga, Latersia Br; Yusnaini
AKUNTANSI DEWANTARA Vol 9 No 1 (2025): Vol 9 No 1 (2025): AKUNTANSI DEWANTARA VOL. 9 NO.1 APRIL 2025
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v9i1.18212

Abstract

The transformation of finance in Indonesia is entering the digital era, marked by an increase in financial inclusion, rapid growth of financial technology companies, and the expanding use of e-wallets and digital payments. Women play an important role in this process, not only as users but also as participants and leaders, supporting sustainable economic growth. Although data shows that women still face a digital divide, government efforts through the Ministry of Communication and Information Technology focus on empowering women to access and utilize digital technology. In the context of households, homemakers play a key role in financial management, including budgeting and debt management. This research employs a mixed methods approach to analyze the use of digital financial applications by 80 homemakers in Medan Johor District. The results indicate that, despite a high level of digital application usage, challenges such as limited knowledge and training hinder the effectiveness of these applications in financial management. It was also found that applications are more frequently used for transactions rather than for financial planning. Therefore, comprehensive training programs are needed to enhance financial literacy and empower women to optimally utilize technology, which in turn can improve household financial well-being.
Pengaruh Capital Intensity, Manajemen Laba , Dan Likuiditas Terhadap Agresivitas Pajak Pada Perusahaan Property Dan Real Estate Yang Terdaftar Pada Bursa Efek Indonesia 2017-2022 Sutanto, Hermawan; Shaputra, Juliandi; Henson, Henson
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 2 (2024)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i2.2319

Abstract

This study aims to examine the effect of Capital intensity, Earnings Management, and Liquidity on Tax Aggressiveness in Property and Real Estate Companies listed on the IDX 2017-2022. In this study, tax aggressiveness is measured using the effective tax rate (ETR). This type of research is quantitative using secondary data sources in the form of annual financial reports or annual reports through the Indonesian Stock Exchange (IDX). The population used in this study are companies engaged in property and real estate listed on the Indonesia Stock Exchange (IDX) starting from 2017-2022. The sampling technique in this study used purposive sampling with several criteria determined to obtain 14 companies with 84 data obtained. Data analysis techniques using Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Test using the SPSS 25 program. The results of this study indicate that partially Capital Intensity has a negative and significant effect on Tax Aggressiveness, partially Earnings Management has no effect on Tax Aggressiveness, and partially Liquidity has a positive and significant effect on Tax Aggressiveness. The results of the study simultaneously show that Capital Intensity, Earnings Management, and Liquidity have a significant effect on Tax Aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange 2017-2022. Keywords: Capital Intensity, Earnings Management, Liquidity
Pengaruh Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan dalam Membayar Pajak Bumi dan Bangunan di Kecamatan Medan Helvetia Nainggolan, Amanda Anggriani; Yusnaini, Yusnaini; Sutanto, Hermawan
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.18727

Abstract

This study aims to analyze the effect of taxpayer awareness and tax sanctions on compliance in paying Land and Building Tax (PBB) in Medan Helvetia District. This research employs a quantitative approach with data collected through questionnaires distributed to 100 taxpayer respondents. The sample was determined using the Slovin formula. Descriptive data analysis was carried out using SPSS 25, while the structural model testing was conducted using SmartPLS 4.0. The results of the study show that, partially, taxpayer awareness does not have a significant effect on compliance in paying Land and Building Tax (PBB), whereas tax sanctions have a significant effect. Simultaneously, taxpayer awareness and tax sanctions have a significant effect on tax compliance. These findings indicate that strict sanctions are more effective in encouraging taxpayer compliance than increasing awareness alone.
KEBIJAKAN DIVIDEN, PERTUMBUHAN PERUSAHAAN DAN PROFITABILITAS PENGARUHNYA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BEI PERIODE 2010-2018 Sutanto, Hermawan
Jurnal Manajemen Akuntansi Dan Administrasi Bisnis Vol 5 No 1 (2021): Jurnal Ilmiah SMART
Publisher : Sekolah Tinggi Manajemen Bisnis (STMB) MultiSmart

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62262/jmab.v5i1.199

Abstract

Penelitian ini bertujuan untuk meneliti dan menganalisis pengaruh dari kebijakan dividen, pertumbuhan perusahaan dan profitabilitas terhadap nilai perusahaan pada perusahaan Telekomunikasi yang terdaftar di Bursa Efek Indonesia periode 2010-2018 sebanyak 4 perusahaan. Teknik analisis data yang digunakan yaitu metode analisis yang digunakan adalah uji statistik deskriptif, analisis regresi data panel dengan alat bantu software pengolah data statistik yaitu Eviews. Hasil uji menunjukkan bahwa secara parsial yaitu kebijakan dividen tidak berpengaruh signifikan terhadap nilai perusahaan, pertumbuhan perusahaan memiliki pengaruh yang positif dan signifikan terhadap nilai perusahaan. Sedangkan profitabilitas berpengaruh negatif dan signifikan terhadap nilai perusahaan. Kebijakan dividen, pertumbuhan perusahaan dan profitabilitas secara simultan berpengaruh signfikan terhadap nilai perusahaan pada perusahaan Telekomunikasi yang terdaftar di BEI periode 2010-2018.
ANALISIS PENGARUH ARUS KAS, PERPUTARAN PIUTANG DAN PERPUTARAN MODAL KERJA TERHADAP LIKUIDITAS PT. VALMATIC INDONESIA PERIODE 2015-2019 Sutanto, Hermawan; jessy
Jurnal Manajemen Akuntansi Dan Administrasi Bisnis Vol 5 No 2 (2021): Jurnal Ilmiah SMART
Publisher : Sekolah Tinggi Manajemen Bisnis (STMB) MultiSmart

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62262/jmab.v5i2.239

Abstract

This study aims to examine and analyze the effect of cash flow, accounts receivable turnover and working capital turnover partially and simultaneously on liquidity at PT. Valmatic Indonesia for the 2015-2019 period. This research was conducted at PT. Valmatic Indonesia by taking the 2015-2019 financial statements as the object of research. The population and samples used are 60 data. The data analysis technique used descriptive statistics, classical assumption test and multiple linear regression analysis. The results of the study partially show that cash flow has a positive and significant effect on liquidity, accounts receivable turnover has no effect on liquidity and working capital turnover has a positive effect on liquidity. Simultaneously the three variables, namely cash flow, accounts receivable turnover and working capital turnover have a significant effect on the liquidity of PT. Valmatic Indonesia, as for the magnitude of the influence of the three variables seen from the value of the Adjusted R Square, which is 38.8%.
PENGARUH CASH EFFECTIVE TAX RATE, PROFITABILITAS, LEVERAGE, TAX AVOIDANCE TERHADAP COST OF DEBT PADA ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2021 Sutanto, Hermawan
Jurnal Manajemen Akuntansi Dan Administrasi Bisnis Vol 6 No 1 (2022): Jurnal Ilmiah SMART
Publisher : Sekolah Tinggi Manajemen Bisnis (STMB) MultiSmart

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62262/jmab.v6i1.275

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Cash Effective Tax Rate, Risiko Kebangkrutan, Tax Avoidance Terhadap Cost of Debt Pada Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode 2018-2021. Populasi dalam penelitian ini adalah 52 Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode Periode 2018-2021. Sampel sebanyak 5 industri dengan 4 tahun pengamatan sehingga total sampel berjumlah 20 data. Pada penelitian ini, teknik yang digunakan dalam pengumpulan data merupakan metode studi dokumentasi dan metode studi kepustakaan. Hasil penelitian adalah Cash Effective Tax Rate tidak berpengaruh Terhadap Cost of Debt Pada Perusahaan Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode 2018-2021. Profitabilitas tidak berpengaruh Terhadap Cost of Debt Pada Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode 2018-2021. Leverage berpengaruh Terhadap Cost of Debt Pada Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode 2018-2021. Tax Avoidance tidak berpengaruh Terhadap Cost of Debt Pada Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode 2018-2021. Cash Effective Tax Rate, Profitabilitas, Leverage, Tax Avoidance berpengaruh Terhadap Cost of Debt Pada Aneka Industri yang terdaftar di Bursa Efek Indonesia Periode 2018-2021.
Co-Authors Amelia Lautan Borman, Syahrul Br. Gurusinga, Latersia Feebee Salim Fitri Handayani Fitri Handayani Henson, Henson Jessy Kaban, Topanta Latersia Br Gurusinga Lirianti, Saltinaria Nainggolan, Amanda Anggriani Saragih, Jhon Raphael Shaputra, Juliandi Sofyan, Silvia Steven Steven Tifanni Tania Victor Victor Yusnaini Yusnaini Yusnaini Yusnaini Yusnaini