Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Akuntansi (JPAK) The International Journal of Business Review (The Jobs Review) Dinamika Pendidikan
Sulthan Yusuf Abdullah
Universitas Pendidikan Indonesia
Economics, Econometrics & Finance Education

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Apakah Transfer Pricing Mempengaruhi Pajak? : Tinjauan Sistematis Sulthan Yusuf Abdullah; Memen Kustiawan; Ida Farida Adi Prawira
Jurnal Pendidikan Akuntansi (JPAK) Vol 9 No 3 (2021)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v9n3.p408-416

Abstract

Transfer Pricing become a problem in its application to some countries because it affects state revenue. Some companies apply Transfer pricing to avoid paying taxes. The purpose of this study is to aims does transfer pricing has an effect on the taxes paid by the company with the focus of the research answering the question "Does the application of transfer pricing have an impact on tax payments". This question will be answered in this article, using the Systematic Literature Review research method by reviewing several international and national standard journals that have been published under 5 years, starting from 2016 to 2021. This study finds that the application of transfer pricing in various companies both within both domestically and abroad are used as a tool for tax evasion, but companies in developed countries focus on tax compliance. The limitations of the research include the time required to review more articles is very limited, the number of reference articles used as sources is not much. However, this research is expected to expand information and knowledge about Transfer Pricing and can be used as a reference for further research.
Balance Scorecard As a Tools For Measuring The Performance of Government Institutions : A Literature Review Sulthan Yusuf Abdullah; Illa Susilawati; Nadi Azkia Ali Alfathimi; Aristanti Widyaningsih; Denny Andriana
The International Journal of Business Review (The Jobs Review) Vol 5, No 1 (2022): The International Journal of Business Review. June 2022
Publisher : Fakultas Pendidikan Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/tjr.v5i1.48427

Abstract

Balanced Scorecard (BSC) was introduced in the United States in the early 1990s and is used as a performance measure in future organizations and as a measurement tool in all institutions. This study aims to explain how the implementation of the balanced scorecard in government agencies in Indonesia in assessing its contribution to the accountability of their performance. This study uses the Systematic Literature Review (SLR) method by reviewing and reviewing several journal articles within a period of 5 years starting from 2017 to 2021. The results of this study indicate that the application of the Balanced Scorecard (BSC) in government institutions in Indonesia is used as a tool to measure performance and as information for improving employee performance has been successfully applied in all government sectors. The limitations of this study are the supporting references for research are still inadequate and the theories used have not been updated. This research is expected to add and update insights about the Balanced Scorecard (BSC) in government institutions.
Entrepreneurial Intentions from an Entrepreneurial Knowledge Perspective, Mediating Subjective Norms Moderates Self-Efficacy Kurjono; Sulthan Yusuf Abdullah
Dinamika Pendidikan Vol. 19 No. 1 (2024): Dinamika Pendidikan
Publisher : Economics Education Department Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/dp.v19i1.6581

Abstract

This research aims to determine the influence of entrepreneurial knowledge on entrepreneurial intentions with the mediation of subjective norms and moderation of self-efficacy. This research is quantitative, analyzing responses to questionnaires distributed to 218 accounting education students at seven universities in Indonesia. Verify the data by hypothesis testing, then the collected data is analyzed using Partial Least Square -Structural Equation Modeling (PLS-SEM). The results of this research are that subjective norms perfectly mediate the influence of entrepreneurial knowledge on entrepreneurial intentions, but self-efficacy does not moderate the influence of entrepreneurial knowledge on entrepreneurial intentions. These results have implications to increase students' entrepreneurial intentions, the authorities should create course programs recommended by the business and industrial world, whether run by the government or the private sector. In addition, it is necessary to evaluate the entrepreneurship learning curriculum in order to increase the content of attitudes and capable beliefs. The originality of this research explores the entrepreneurial intentions of accounting education students in Indonesia. This research combines a mediation model and a moderation model.
Co-Authors Andriana, Denny Aristanti Widyaningsih Ida Farida Adi Prawira Illa Susilawati Kurjono - Kustiawan, Memen Nadi Azkia Ali Alfathimi