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Pengaruh Inflasi, Wajib Pajak, dan Surat Paksa terhadap Penerimaan KPP Pratama Cirebon Dewi, Novi Purnama; Mahadianto, Mohammad Yudi; Mardi, Mardi
Jurnal Kajian Akuntansi Vol 2 No 2 (2018): DESEMBER 2018
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v2i2.1743

Abstract

AbstractThis research was conducted on the KPP Pratama Cirebon in the period 2014-2016. This research aims to test the influence of the inflation rate, the number of registered taxpayers and publishing letters against the forced acceptance of the income tax. The research method used is the method of descriptive with the quantitative approach. The sample used as many as 35 of the data selected by the method of saturated samples.  The statistical test used was multiple linear regression analysis, classical assumptions, test hypotheses and coefficients of determination. The research used SPSS statistics version 23 for windows. The results of this research show the inflation rate, the number of registered taxpayers and publishing the letter had no effect against the forced acceptance of the income tax.Keywords: Inflation; Forced publication; Receipt of income tax.AbstrakPenelitian ini dilakukan pada KPP Pratama Cirebon pada periode 2014-2016. Penelitian ini bertujuan untuk menguji pengaruh tingkat inflasi, jumlah wajib pajak terdaftar dan penerbitan surat paksa terhadap penerimaan pajak penghasilan. Metode yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Sampel yang diguanakan sebanyak 35 data yag dipilih dengan metode sampel jenuh. Pengujian statistik yang digunakan adalah analisis regresi linear berganda, uji asumsi klasik, uji hipotesis dan koefisien determinasi. Penelitian ini menggunakan bantuan program SPSS versi statistics 23 for windows. Hasil penelitian ini menunjukkan tingkat inflasi, jumlah wajib pajak terdaftar dan penerbitan surat paksa tidak berpengaruh terhadap penerimaan pajak penghasilan. katakunci : Inflasi.; Penerbitan surat paksa; Penerimaan Pajak Penghasilan.
Perspektif Kritis Penilaian Kinerja Keuangan Perusahaan Property dan Real Estate Mahadianto, Moh Yudi; Pratama, Wahyudi; Mardi, Mardi
Jurnal Kajian Akuntansi Vol 4 No 1 (2020): JUNI 2020
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v4i1.3376

Abstract

AbstractThis research aims to test  the company's financial performance using Economic Value Added and Financial Value Added. This study is a descriptive study with a quantitative approach. The object of this study is a food and beverage company listed on the Indonesia Stock Exchange and the Singapore Exchange period 2015-2017. Selection of the sample in this research is done by using purposive sampling technique acquired 36 companies listed in Indonesia Stock Exchange and Singapore Exchange 35 period 2015-2017. From the calculation of Economic Value Added are 20 companies have a value of positive Economic Value Added listed on the Indonesia Stock Exchange and 8 companies that have a value that is positive Economic Value Added listed on the Singapore Exchange, signifies the company is able to generate economic added value for shareholders and investors. Meanwhile the results of calculation of Financial Value Added 24 companies have a value of Financial Value Added positive listed on the Indonesia Stock Exchange and 10 companies that have a value of Financial Value Added positive listed on the Singapore Exchange, signaling the company is able to generate added value for net profit and depreciation able to cover the equivalent depreciation.Keywords: Economic Value Added, Value Added Financial, Financial Performance.AbstrakPenelitian ini bertujuan untuk menguji kinerja keuangan perusahaan dengan menggunakan metode Economic Value Added dan Financial Value Added. Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Objek penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dan Singapore Exchange periode 2015-2017. Pemilihan sampel pada penelitian ini dilakukan dengan menggunakan teknik purposive sampling diperoleh 36 perusahaan yang terdaftar di Bursa Efek Indonesia dan 35 Singapore Exchange periode 2015-2017. Dari hasil perhitungan Economic Value Added terdapat 20 perusahaan memiliki nilai Economic Value Added yang positif yang terdaftar di Bursa Efek Indonesia dan 8 perusahaan yang memiliki nilai Economic Value Added yang positif yang terdaftar di Singapore Exchange, menandakan para pemegang saham dan investor  dapat mendapatkan nilai tambah bagi perusahaan. Sementara itu hasil perhitungan Financial Value Added terdapat 24 perusahaan memiliki nilai Financial Value Added yang positif yang terdaftar di Bursa Efek Indonesia dan 10 perusahaan yang memiliki nilai Financial Value Added yang positif yang terdaftar di Singapore Exchange, menandakan perusahaan mampu menghasilkan nilai tambah karena keuntungan bersih perusahaan dan penyusutan mampu menutupi equivalent depreciation.Kata Kunci: Economic value added; Financial value added; Kinerja keuangan.
Educator Strategies in Instilling Early Childhood Religious Character Habibah, Ummu -; Ni’amah, Miftaku; Siyono, Siyono; Mardi, Mardi; Asriadi, Asriadi
Absorbent Mind Vol. 3 No. 1 (2023): Psychology and Child Development
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/absorbent_mind.v3i1.2203

Abstract

This study analyzed educators' strategies for instilling early childhood religious character. This research uses a descriptive qualitative method and data collection procedures through interview techniques, observation, and documentation. The collected data related to students' numeracy skills and the use of innovative tree media were analyzed using data reduction, data presentation, and conclusions. The result of this study is that religious character is an integration of creed, sharia, and morals. PAUD Kartika Buana Pagotan Geger Madiun instills religious feelings in students, which is associated with the creation of PAUD religious culture both related to aspects of creed, sharia, and morals as well as the encouragement of leaders to go through the order of spiritual values that are entrenched in PAUD. The creed aspect is introduced through songs, games, and fairy tales. The Sharia aspect invites students to practice worship, and the moral element is instilled through school rules and student promises. The commitment to maintaining religious culture in PAUD Kartika Buana is always considered, even though the facilities for places of worship have yet to be available.
Pelatihan Pembuatan Virgin Coconut Oil (VCO) dan Sabun Berbasis VCO Pada Kelompok Wanita Tani (KWT) di Kenagarian Sikabu Kabupaten Padang Pariaman Zainul, Rahadian; Novaliendry, Dony; Ariusni, Ariusni; Elida, Elida; Fitri, Ernarisa; Syafiqoh, Iffat; Mardi, Mardi; Amanda, Adittya
Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Vol 25, No 3 (2025): Suluah Bendang: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/sb.06590

Abstract

Minyak kelapa murni (Virgin Coconut Oil/VCO) merupakan produk bernilai ekonomi tinggi dengan potensi pasar lokal maupun nasional. Kegiatan pengabdian masyarakat ini dilaksanakan di Kenagarian Sikabu, Kecamatan Lubuk Alung, Kabupaten Padang Pariaman, untuk meningkatkan nilai jual kelapa melalui pelatihan pembuatan VCO dan sabun berbasis VCO bagi Kelompok Wanita Tani (KWT). Rendahnya pengetahuan dan keterampilan anggota KWT menjadi latar belakang kegiatan ini. Melalui pendekatan partisipatif, kegiatan dibagi menjadi tiga tahap: sosialisasi, demonstrasi, dan evaluasi. Sosialisasi dilakukan melalui penyuluhan mengenai manfaat dan proses pembuatan VCO dan sabun berbasis VCO. Tahap demonstrasi mempraktikkan pembuatan VCO tanpa pemanasan dan sabun berbasis VCO. Evaluasi menunjukkan peningkatan signifikan pemahaman peserta. Hasil kegiatan mencakup produk VCO dan sabun berbasis VCO yang ramah lingkungan, serta tumbuhnya semangat kewirausahaan perempuan dalam mengembangkan produk unggulan daerah.
Case Based English Learning for Enhancing Public Policy Analysis Rahman, Abdul; Gunawan, Gunawan; Mardi, Mardi; Afian, Heri; Zainal, Zainal
Jurnal Studi Guru dan Pembelajaran Vol. 8 No. 3 (2025): September - Desember 2025
Publisher : Universitas Cokroaminoto Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30605/jsgp.8.3.2025.7315

Abstract

This study explores how the integration of Case-Based Learning (CBL) and English for Specific Purposes (ESP) enhances students’ analytical, linguistic, and reflective competencies in public policy analysis within the Public Administration Study Program at Cahaya Prima Bone University. Students' poor academic English proficiency in public administration and their incapacity to critically examine policies served as the driving forces behind the study. the objective of this research is to design, implement, and evaluate the effectiveness of a Case-Based English Learning model tailored to public policy analysis. Utilizing a qualitative methodology with a descriptive design , the study involved first-semester Public Administration students at Universitas Cahaya Prima Bone, selected using a purposive sampling technique. Data were gathered through direct observation, in-depth interviews with students and lecturers, and document analysis. Analysis was conducted interactively using data reduction, data presentation, and inductive conclusion drawing.The results show that when Case-Based Learning (CBL) and English for Specific Purposes (ESP) are combined, students' critical thinking, academic literacy, and contextual understanding of public policy are all significantly enhanced, and their interpersonal and collaborative abilities are also fostered. Group case study and classroom discussions were identified as the most successful activities, encouraging participation and peer interaction. However, a number of issues surfaced, such as differences in English language ability and a lack of time for in-depth conversations on difficult subjects. Despite these drawbacks, lecturers and students concurred that the Case-Based Learning approach effectively links linguistic competency and analytical reasoning. In conclusion, Case-Based English Learning is a pedagogical innovation that supports the development of graduates in public administration who are globally competent by linking language learning with professional policy analytic skills. It is advised that future studies apply this paradigm to other non-linguistic fields in order to investigate its wider pedagogical and institutional implications.
Pengaruh Persepsi Kemudahan dan Kemanfaatan AI Auto-Chat Terhadap Penurunan Kualitas Pembelajaran Akuntansi Sania, Firyal Nazla; Mardi, Mardi; Fauzi, Achmad; Lestari, Wahyu
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4630

Abstract

Perkembangan artificial intelligence (AI), khususnya teknologi AI auto-chat seperti ChatGPT, telah membawa perubahan signifikan dalam pola pembelajaran mahasiswa di perguruan tinggi, termasuk pada mata kuliah akuntansi. Kehadiran AI auto-chat memberikan kemudahan akses informasi, bantuan penyelesaian tugas, serta efisiensi waktu belajar. Namun, di sisi lain, pemanfaatan AI yang tidak terkontrol berpotensi menurunkan kualitas pembelajaran, terutama apabila mahasiswa menjadi terlalu bergantung pada teknologi tersebut dan mengurangi proses berpikir kritis serta pemahaman konseptual. Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan (perceived ease of use) dan persepsi kemanfaatan (perceived usefulness) penggunaan AI auto-chat terhadap penurunan kualitas pembelajaran akuntansi pada mahasiswa Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei eksplanatori. Data penelitian dikumpulkan melalui penyebaran kuesioner menggunakan skala Likert lima poin kepada sekitar 60 mahasiswa yang telah menggunakan AI auto-chat dalam kegiatan pembelajaran akuntansi. Analisis data dilakukan dengan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) menggunakan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa persepsi kemanfaatan penggunaan AI auto-chat berpengaruh positif dan signifikan terhadap penurunan kualitas pembelajaran akuntansi. Selain itu, persepsi kemudahan penggunaan AI auto-chat juga terbukti berpengaruh positif dan signifikan terhadap penurunan kualitas pembelajaran. Temuan ini mengindikasikan bahwa semakin mudah dan bermanfaat AI auto-chat dirasakan oleh mahasiswa, semakin besar kecenderungan terjadinya ketergantungan dalam proses belajar, yang dapat berdampak pada menurunnya kualitas pemahaman dan keterlibatan akademik. Oleh karena itu, diperlukan strategi pengelolaan dan pemanfaatan AI auto-chat secara pedagogis dan etis oleh institusi pendidikan dan dosen agar teknologi ini dapat mendukung pembelajaran tanpa mengurangi kualitas akademik mahasiswa.
Pengaruh Struktur Modal Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Yang Terdaftar Dalam Jakarta Islamic Index Rafiqi, Fadlan Ahmad; Zaky, Niken Dwi Warna; Risky, Zahra Amanda; Annisa, Suci Nabila; Mardi, Mardi; Irfani, Khansha Sindra
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1228

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan ukuran perusahaan terhadap kinerja keuangan pada perusahaan yang terdaftar dalam Jakarta Islamic Index (JII).  Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan perusahaan periode 2023–2024 yang diperoleh dari Bursa Efek Indonesia. Sampel penelitian ini terdiri atas 30 perusahaan yang memenuhi kriteria sebagai emiten JII. Struktur modal diukur menggunakan Debt to Equity Ratio (DER), ukuran perusahaan menggunakan Firm Size, dan kinerja keuangan diukur dengan Return on Assets (ROA). Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh negatif dan signifikan terhadap kinerja keuangan, sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap kinerja keuangan. Temuan ini menunjukkan bahwa peningkatan penggunaan utang berpotensi menurunkan kinerja keuangan perusahaan, sehingga pengelolaan struktur modal menjadi faktor penting dalam pengambilan keputusan manajerial dan investasi   This study aims to analyze the influence of capital structure and company size on financial performance in companies listed on the Jakarta Islamic Index (JII). The study uses a quantitative approach with secondary data in the form of company financial reports for the 2023–2024 period obtained from the Indonesia Stock Exchange. The sample of this study consists of 30 companies that meet the criteria as JII issuers. Capital structure is measured using the Debt to Equity Ratio (DER), company size using Firm Size, and financial performance is measured by Return on Assets (ROA). Data analysis was performed using multiple linear regression with the help of SPSS software. The results show that capital structure has a negative and significant effect on financial performance, while company size has no significant effect on financial performance. This finding suggests that increasing the use of debt has the potential to reduce a company's financial performance, making capital structure management an important factor in managerial and investment decision-making  
Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Kebijakan Dividen dengan Ukuran Perusahaan sebagai Variabel Kontrol pada Perusahaan Barang Konsumsi di BEI Maudina Listiana; Mardi, Mardi; Achmad Fauzi; Khansha Sindra Irfani
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 3 (2026): Jurnal Ekonomi Manajemen Sistem Informasi (Januari - Februari 2026)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i3.7323

Abstract

Penelitian ini menganalisis pengaruh profitabilitas, leverage, dan likuiditas terhadap kebijakan dividen pada perusahaan barang konsumsi yang tercatat di Bursa Efek Indonesia, dengan ukuran perusahaan sebagai variabel kontrol. Metode yang digunakan adalah kuantitatif, dengan memanfaatkan data sekunder dari 24 perusahaan selama periode 2021–2023, dengan total 72 unit observasi. Regresi linier berganda dilakukan dengan SPSS 27 setelah semua asumsi klasik terpenuhi. Hasil menunjukkan tidak ada pengaruh signifikan dari ketiga variabel utama terhadap kebijakan dividen. Demikian pula, variabel kontrol juga tidak signifikan. Secara simultan, model regresi signifikan (F = 2,894; p = 0,028), daya penjelasnya masih terbatas, dengan R² = 0,147. Temuan mengindikasikan bahwa kebijakan dividen pada perusahaan barang konsumsi dibentuk oleh faktor di luar variabel yang diteliti, yang menunjukkan bahwa keputusan dividen di sektor ini lebih strategis dan tidak semata-mata didorong oleh indikator keuangan.
The Impact of Empowering Leadership on Flourishing at Work: A Systematic Review Riyanto, Eko; Aminah, Hania; Mardi, Mardi
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 3 (2025): Dinasti International Journal of Education Management and Social Science (Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i3.6052

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This systematic review examines the impact of empowering leadership on employee flourishing across diverse organisational settings. This study's method is a systematic review that analyses 20 articles. Drawing on evidence from recent empirical studies, the review highlights that empowering leadership characterised by autonomy-supportive behaviours, trust, and shared decision-making significantly enhances psychological empowerment and contributes to higher levels of well-being, engagement, meaningfulness, and positive workplace functioning. Future studies should focus on the intricacies and long-term effects of empowered leadership, ensuring that businesses can deliberately harness leadership behaviours that promote both employee well-being and corporate success.
THE EFFECT OF ECONOMIC SUSTAINABILITY KPIs ON INVESTMENT PROFIT QUALITY AND FINANCIAL PERFORMANCE OF E-COMMERCE ISSUERS IN INDONESIA FOR THE PERIOD 2021–2024 Afiana, Reyza Diva; Mardi, Mardi; Fauzi, Achmad
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/718fx772

Abstract

This study aims to analyze the effect of economic sustainability indicators measured through Key Performance Indicators (KPIs) on investment earnings quality and financial performance among e-commerce issuers in Indonesia during the 2021 to 2024 period. The research employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings reveal that economic sustainability KPIs significantly influence investment earnings quality and financial performance. Earnings quality also significantly contributes to financial performance and partially mediates the relationship between economic sustainability KPIs and firm performance. These results emphasize the strategic importance of sustainability reporting in enhancing the quality of accounting information and improving long-term value creation in the digital sector.