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ENTERPRISE RISK MANAGEMENT DAN KUALITAS LABA: PERAN DARI KOMPETENSI AUDIT INTERNAL Kurniawan, Budi; Iskandar, Donant Alananto; Rahmanto, Basuki Toto
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 1 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i1.3133

Abstract

Abstract - There is debate whether ERM can improve the quality of financial reporting information or not. This study aims to examine the effect of the level of ERM disclosure on the quality of company earnings which is then moderated by internal audit competence. The sample of this study are companies listed on the Indonesia Stock Exchange during 2019 except for financial sector companies. The results of this study show that the level of ERM disclosure has no effect on earnings predictability, earnings smoothing, and earnings volatility. In addition, internal audit competency moderation does not affect the relationship between the level of ERM implementation and earnings quality as measured by earnings predictability, earnings smoothing, and earnings volatility. The implication of this research is that stricter policies will encourage companies to implement ERM better. Future research can test the level of ERM implementation using a case study approach. Keywords: Enterprise Risk Management; Implementasi ERM; Kualitas Laba; Earnings Predictability; Earnings Smoothing; Earnings Volatility; Kompetensi Audit Internal.
TRANSFORMASI DIGITAL PERPAJAKAN: STRATEGI UMKM DI BOGOR UNTUK MEMPERKUAT KEPATUHAN DAN DAYA SAING MELALUI PELATIHAN DAN PENDAMPINGAN Dwianika, Agustine; Kurniawan, Budi; Said, Lina; Herianti, Eva; Marundha, Amor; Fernando, Kenny; Widiastuti, Ni Putu Eka
Jurnal Abdikaryasakti Vol. 5 No. 2 (2025): Oktober
Publisher : Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ja.v5i2.23930

Abstract

This Community Service (PKM) program aims to enhance the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Curug Village, Bogor Regency, in understanding and utilizing digital-based taxation services. The activity, organized by the Forum of Accounting Lecturers of Higher Education (FDAPT) of the Indonesian Accountants Association, Jakarta Region, focuses on training and mentoring regarding e-SPT, MSME taxation, tax rates, and tax calculations, as well as promoting digital adoption in financial administration. A participatory and applied approach was used, involving partner needs identification, intensive training, and continuous mentoring. Evaluation was conducted through a comparison of pre-test and post-test scores. Results show a significant increase in participants' knowledge regarding digital tax obligations, with 85% of participants able to perform e-Filing and e-Billing independently and 70% beginning to use simple financial recording applications. A paradigm shift occurred from "tax-averse" to "tax-compliant due to awareness of rights and obligations." This activity successfully improved digital tax literacy, fostered compliance based on awareness, and created a more transparent business ecosystem, aligning with government efforts in national economic digitalization. This model is recommended for replication and multi-stakeholder collaboration.
ROLE OF BOARD COMPOSITION ON VOLUNTARY CYBERSECURITY DISCLOSURE: EVIDENCE OF BANKING COMPANIES IN SOUTHEAST ASIA Ain, Naougy Hurun; Fernando, Kenny; Kurniawan, Budi; Sambuaga, Elfina Astrella
Akuntabilitas Vol. 16 No. 2 (2023)
Publisher : Akuntabilitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v16i2.35014

Abstract

This study aims to examine the correlation between board composition and cybersecurity disclosure (CSD) in Southeast Asia banking companies, while  investigating the influence of financial characteristics such as profitability, leverage, and firm size on CSD practices. The quantitative analysis methodology is employed in this paper. The level of cybersecurity disclosure in annual reports is analyzed using content analysis with 54 keywords, analyzed through NVIVO 14 software. The correlation between variables is examined using STATA Software with panel data comprising 391 observations. The study focuses on 101 Southeast Asia banking companies from 2017 to 2021. The results indicate that only firm size, measured by the natural logarithm of total assets, has a positive and significant influence on CSD. This suggests that larger firms with higher total assets are more likely to voluntarily disclose cybersecurity information in their annual reports. No statistically significant correlation is found between board composition, other financial factors, and CSD during the study period. This paper acknowledges its limitations and proposes directions for future research. Firstly, the study is limited to listed commercial banks. Future research should include a larger sample encompassing non-financial industry firms. Secondly, the study employs automated content analysis, specifically counting keywords, to assess the quantity of CSD. Future research could conduct discourse analysis of CSD narratives to provide a more meaningful analysis. This approach would evaluate whether the language and tone of CSD convey substantial information to stakeholders or if it is merely a standardized practice. Additionally, future research should explore other variables impacting voluntary CSD and examine economic consequences, such as the effect on the cost of capital. The findings have implications for regulators, policymakers, and companies, enabling regulators to better understand the current level of CSD and determine the need for further guidance.
Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage dan Pertumbuhan Penjualan terhadap Penghindaran Pajak pada Perusahaan Sektor Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2017 - 2020 Salma, Afia; Kurniawan, Budi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 11 No. 1 (2025): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v11i1.508

Abstract

The study of this research is to determine the impact of corporate size, leverage, profitability, and sales growth on tax avoidance among listed property and real estate companies in Indonesia from 2017 – 2020. The research uses secondary data from exchange listed financial statements. This study uses secondary data on the financial statement on listed of property and real estate from. The sample were drawn using a targeted sampling technique. The population was 98 companies, the sample was 21 companies, and there were 84 observation. Data anaylisis used panel data regression with the Stata 16 program. The result show that company size and sales growth have a positive and insignificant impact on the tax avoidance. ROA and DER have a negative impact on the tax avoidance.
Pengaruh Return On Asset, Return On Equity, dan Earning Per Share terhadap Harga Saham Alghi Fari, Faishal; Kurniawan, Budi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 10 No. 3 (2024): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v10i3.2711

Abstract

Capital markets help companies to finance their businesses. Investors invest in capital markets with the expectation of profit. Investors invest in capital markets with the expectation of profit. Investors consider financial performance in the form of financial metrics when investing capital. The purpose of this study is to examine the impact of Return on Assets (ROA), Return on Equity (ROE), and Earnings per Share (EPS) on stock prices of service sector companies listed on the Indonesian Stock Exchange (IDX). is to judge The period 2018-2021 is listed. The sample consists of 25 manufacturing companies selected using a targeted sampling method based on annual securities report data. Data were analyzed using multiple regression analysis using Eviews 10 for Windows. The results of this study show that the Return on Assets (ROA) and Return on Equity (ROE) variables have a negative impact and are insignificant. Earnings per share (EPS) has a positive impact and significant on stock prices
Pengaruh Pelaksanaan Self Assesment System dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi pada Kantor Pelayanan Pajak Pratama Jakarta - Cakung) Wijaya, Elisabet Natalia; Kurniawan, Budi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 11 No. 2 (2025): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v11i2.2727

Abstract

Indonesia as a developing country is intensively developing infrastructure in variousregions to support economic and socio-cultural development. In essence, all developments carried out will be financed by the State Budget (APBN) and the Regional Budget (APBD) which comes from state tax revenue. Tax is a very basicthing, in the procedure for collecting taxes mustbe based on laws and regulations. In essence, those who bear the tax burden are the people. The issue of tax base and tax rate must gothrough the consent of the people represented bythe people's representative institution and theresult of the approval is described in a law thatmust be obeyed by all parties subject to taxobligations. In the Self Assessment systemeverything related to the amount of tax payable must be left entirely to the taxpayer and the success of this Self Assessment System dependslargely on the compliance of the taxpayer.
Pengaruh Perbedaan dari Laba Akuntansi, Laba Fiskal dan Komponen Laba terhadap Persistensi Laba pada Perusahaan yang Terdaftar di BEI Febianty, Evania; Kurniawan, Budi
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 10 No. 4 (2024): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v10i4.3093

Abstract

The motivation behind this study is to inspect the contrast between bookkeeping benefit and available benefit and current profit parts. The contrast between bookkeeping benefit and expense benefit is situated by utilizing the distinction between bookkeeping benefit and duty benefit which is positive and the contrast between bookkeeping benefit and assessment benefit which is negative. The parts of current profit examined are incomes and accumulations. Income is estimated from working income, while gatherings are estimated from the distinction between bookkeeping benefit before charge less working income. Benefit ingenuity is situated with bookkeeping benefit before charge. The examining strategy utilized in this exploration is purposive testing technique. The consequences of the investigation show that the distinction between bookkeeping benefit and financial benefit is positive and working income altogether affects profit industriousness. Gatherings affect income tirelessness. In the interim, the contrast between bookkeeping benefit and available benefit is negative and doesn't altogether affect profit constancy.
PENYULUHAN TERHADAP PENYAKIT HIPERTENSI PADA PEREMPUAN MENOPAUSE DI RT 16 KELURAHAN TALANG JAMBE TAHUN 2024 Maria, Lisda; Dewi, Bela Purnama; Kurniawan, Budi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.30566

Abstract

Hipertensi adalah meningkatnya tekanan darah sistolik lebih besar dari 140 mmHg dan atau diastolik lebih besar dari 90 mmHg pada dua kali pengukuran dengan selang waktu 5 menit dalam keadaan cukup istirahat (tenang) dimana hipertensi ini dapat menurunkan sistem kekebalan tubuh. Tujuan Pengabdian masyarakat yang bertujuan untuk meningkatkan pengetahuan dan mengurangi keluhan masyarakat pada penderita hipertensi. Melakukan pengkajian wilayah di RT 16 Talang Jambe Palembang ,Berkoordinasi dengan pihak RW , RT dan kader Kesehatan setempat dan Pendekatan ke masyarakat dengan bantuan dari pihak RT setempat. Teknik pengambilan sampel menggunakan purposive sampling dengan sampel sebanyak 14 responden. Pengumpulan data menggunakan lembar observasi. Hasil rata-rata tekanan darah sistolik sebelum mengkonsumsi jus semangka sebesar 146,64 dan setelah mengkonsumsi jus semangka mengalami penurunan menjadi 139,36. Sedangkan tekanan darah diastolik sebelum mengkonsumsi jus semangka sebesar 87,50 dan setelah mengkonsumsi jus semangka mengalami penurunan menjadi 83,71. Sehingga dapat disimpulkan ada pengaruh mengkonsumsi jus semangka terhadap penurunan tekanan darah penderita hipertensi.
ANALISIS KUAT TEKAN BETON POROUS DENGAN BAHAN TAMBAH FLY ASH DAN ABU KULIT KAYU GALAM Kurniawan, Budi; Safitri, Intan; Machfiroh, Ines Saraswati
Media Bina Ilmiah Vol. 19 No. 6: Januari 2025
Publisher : LPSDI Bina Patria

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

Abstract

Penelitian dilakukan dengan standar perancangan bahan susun beton porous yang belum ada sampai saat ini, sehingga dibutuhkan metode pendekatan, salah satunya dapat digunakan perancangan campuran beton, yang dihitung berdasarkan ACI-522 R-10. Prinsip utama dalam perancangan campuran beton porous normal tanpa bahan tambah dan menggunakan 1 (satu) serta penggabungan 2 (dua) bahan tambah, sedangkan untuk kebutuhan agregat kasar sama seperti kebutuhan agregat beton normal. Mengacu pada hasil uji coba dari 4 (empat) pengujian yang telah dilakukan didapat beton porous dengan bahan tambah abu serbuk kulit kayu galam mendapatkan hasil rata-rata dalam pengujian kuat tekan sebesar 4,55 MPa. Penelitian ini bertujuan untuk mendapatkan komposisi bahan pembuatan beton porous yang ramah lingkungan, sesuai dengan desain campuran beton berpori (pervious concrete) berdasarkan ACI 522R-10. Hasil pengujian agregat kasar memenuhi persyaratan Standar Nasional Indonesia (SNI) sesuai hasil pemeriksaan. Hasil pengujian kuat tekan beton porous dengan bahan tambah abu kulit kayu galam mendapatkan hasil rata-rata kuat tekan pada umur 28 hari adalah yaitu 4,55 MPa. Sedangkan beton porous dengan bahan tambah fly ash hasil rata-rata kuat tekan pada umur 28 hari kurang dari 4,55 MPa.
Carbon Emissions Disclosure in Moderating Managerial Ownership and Political Connections towards Tax Aggressiveness Benny, Vrencia Liviana; Sambuaga, Elfina Astrella; Fernando, Kenny; Kurniawan, Budi
Jurnal Dinamika Akuntansi Vol. 17 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v17i2.21686

Abstract

Purposes: This study aims to provide empirical evidence on Carbon Emissions Disclosure (CED) in mediating the relationship between Managerial Ownership and Political Connections, namely Managerial Characteristics, towards Tax Aggressiveness in Indonesia.Methods: The analysis was conducted on companies listed on the Indonesia Stock Exchange during 2019-2022, excluding the financial, technology, and property sectors.Findings: The results show that Managerial Ownership significantly influenced Tax Aggressiveness as the managers with ownership tend to be more aggressive in reducing taxes to increase profits. However, Political Connections do not affect substantially Tax Aggressiveness behavior. CED negatively impacted tax payments but did not moderate the relationship between Managerial Ownership or Political Connections toward Tax Aggressiveness.Novelty: The study uniquely observes how companies and managers respond to these nascent regulations, even before full implementation, and highlights the emerging role of carbon emissions disclosure as a new factor influencing corporate tax strategies, providing specific insights from the Indonesian setting. This research presents significant novelty by investigating the relationship between managerial characteristics (managerial ownership and political connections) and tax aggressiveness, specifically moderated by carbon emissions disclosure, within the unique context of Indonesia's newly implemented and evolving carbon regulations. The study uniquely observes how companies and managers respond to these nascent regulations, even before full implementation, and highlights the emerging role of carbon emissions disclosure as a new factor influencing corporate tax strategies, providing specific insights from the Indonesian setting
Co-Authors Achmad Hidir Adrian Muluk, Muhammad Adriana, Marlia Afriandi, Dian Agustin, Widya Agustina, Dian Sri Agustine Dwianika Ahmad, Rizqy A. R. Ahmady, Taufik Ain, Naougy Hurun Aktalina, Lucia Alghi Fari, Faishal Amelia, Febrina Risky Amri, Nurzil Anas Miftah Fauzi Andriani, Nia Andrianto, Charles Arifin, Didik As'ad, M Astuty, Dewi Yuni Aulia Bacotang, Bacotang Balangga, Muffaridun Basri K, Ivo Basri K., Ivo Basri, K. Ivo Basuki Toto Rahmanto Benny, Vrencia Liviana Budiantoro, Tekad Chao, ShanHua Christian, Matthew Darmansyah Tjitradi Davtywa, Daffa Dede, Salfian Ismail Dedy Hermawan Defi Pujianto Della, Alfa Dewi Apriyani, Dewi Dewi, Bela Purnama Dewi, Norminawati Dicky Yuswardi Wiratma Donant Alananto Iskandar, Donant Alananto Dwi Martha, Andre DWI SURYANTO E. Fernandes, Elisabeth Efadeswarni Eva Herianti Fajar Kurniawan Fajariah, Nurul Febianty, Evania Febryana, Shania Fernandes, Elisabeth E. Fernandes, Elisabeth Ernawaty Fernando, Kenny Florencia Irena Lawita Frisia Metta Kurnia, Frisia Metta Gunawan HANS-JOACHIM FREISLEBEN Hartrisari Hardjomidjojo Hasyda, Suryadin Hefni Effendi Hendrayudi, Hendrayudi Henny P. S. Wijaya Himawan Indrajat Hurip Pratomo Imawati, Sri Indah Masri Intan Permatasari Intan Safitri Intan Safitri, Intan Ismail Dede, Salfian Jenny Hidayat Jihan Alya Nabillah Joppy Mudeng Julia, Jeanny Jumili Arianto Kasse, Monica Marsalina Krishna Mochtar Kristiarini, Susiawati Kurniati Kemer Kusnandar ,, Kusnandar LETASADO, MUHAMAD RUSADI Lina Said Lukito, Alamsyah M. Yanuar J. Purwanto Machfiroh, Ines Saraswati Manlian Ronald A. Mantiri, Desy M. H Maria, Lisda Martina, Elti Marundha, Amor Mau, Hana Noventari Dasi Meilani, Dian Mohamad Ali Hisyam, Mohamad Ali Muhajir Arafat, Muhajir Muhamad Komarudin Muhammad Azhar Muhammad Hafizin Muhammad Romzi, Muhammad Muhammad, Romzi Mukhlis, Muhammad Munajar, Muhammad Chairi Na P. Bo Nataline, Lianda Ni Putu Eka Widiastuti Nickson J. Kawung, Nickson J. Ninik Umi Hartanti Noorfauzi, Ahmad Ridhani Nuriyah, Nuriyah Nurjanah , Nurjannah Nurjannah Nursatwika, Marcella Abellia Nuryati, Tutty Ono Wiharna, Ono Palla, Karima Tunisa Pustika A. Wahidiyat Ramadhianti, Sandika Randy Kuswanto Retno Budhiati, Retno Robi Cahyadi Kurniawan Rompas, Rizald M. Rondang R. Soegianto Rusidi, Rusidi Salma, Afia Sambuaga, Elfina Astrella Sanjaya, Felicya Saprudin Saprudin, Saprudin Saputro, Haris Sartika, Ghina Satria Novari Sembiring, Rinawati Seruni K.U. Freisleben Soehardjo Poertadji Sofiyyah , Sofa Sofiyyah, Sofa Sri Handayani Sri Mulatsih Sri Mulyani Sri Tita Faulina Suryanto Suryanto Susanto, Ahmad Susiawati, Susiawati Susilawati, Susilawati Suwanto, Yohanes Syahputra, Muhammad Budi Syaiful, Deni Tabah Maryanah Tatang Permana, Tatang Tjandring, Sahrul Tri Jaka Kartana Widiastuti, Ni Putu Kusuma Widiya Astuti Alam Sur Wijaya, Elisabet Natalia Wijaya, Filona Sagita Wiratama, Yolanda Rian Wiwi Idawati Yahya, Evelyn Yosephine Wignyo Zahirman, Zahirman Zhu, Shuiqing