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All Journal Jurnal Ilmiah Manajemen Ubhara Journal of Management - Small and Medium Enterprises (SME's) Jurnal Pengabdian UNDIKMA JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Media Riset Akuntansi Auditing & Informasi Media Akuntansi Perpajakan

Mulyadi Mulyadi

Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Author-ID : 3200438

Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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MODEL KEPUTUSAN TURIS MELALUI AKSESIBILITAS TRANSPORTASI, AKOMODASI DAN MEDIA SOSIAL DI TANJUNG LESUNG Soehardi Soehardi; Kardinah Indrianna Meutia; Agus Dharmanto; Mulyadi Mulyadi; M Fadhli Nursal
Jurnal Ilmiah Manajemen Ubhara Vol 3, No 1 (2021): Jurnal Ilmiah Manajemen Ubhara
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v3i1.876

Tujuan penelitian ini adalah untuk menganalisa aksesibilitas, akomodasi dan media sosial di Tanjung Lesung. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Populasi dalam penelitian ini adalah turis asing dan domestik yang berkunjung di Tanjung Lesung dengan menggunakan accidental sampling. Analisa yang digunakan menggunakan uji validitas, reliabilitas, normalitas, uji t, uji F dan R square. Aksesibilitas berpengaruh secara signifikan terhadap keputusan turis. Pembangunan jalan tol Serang – Panimbang, reaktivasi jalur kereta api Stasiun Rangkasbitung – Pandeglang dan Labuan membuat daya tarik bagi turis asing dan domestik. Akomodasi berpengaruh secara signifikan terhadap keputusan turis. Turis memutuskan untuk berkunjung ke Tanjung Lesung karena akomodasi hotel, beach and resort menyediakan kelengkapan wisata bahari dan eko wisata di Tanjung Lesung, meskipun kurangnya kelengkapan wisata kedirgantaraan. Media sosial berpengaruh secara signifikan terhadap keputusan turis. Turis lebih memilih mencari informasi melalui media sosial facebook dan website dari pada twitter, instagram dan youtube. Promosi Tanjung Lesung melalui media sosial lebih banyak menggunakan bahasa Indonesia dibandingkan bahasa asing lainnya, sehingga turis domestik lebih banyak yang berkunjung dibandingkan turis asing. Aksesibilitas, akomodasi dan media massa berpengaruh secara signifikan terhadap keputusan turis. Aksesibilitas merupakan indikator paling dominan dibandingkan indikator akomodasi dan media sosial. Keamanan, keselamatan, kenyamanan, kemudahaan dan kelancaran serta berkurangnya waktu tempuh dan biaya perjalanan hingga tiba di destinasi wisata tanjung Lesung merupakan variabel penting bagi turis. Kata kunci: Aksesibilitas, fasilitas, media sosial dan keputusan turis

PENGARUH PENGUNGKAPAN HUMAN RESOURCES ACCOUNTING DAN TAX PLANNING TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERATING Mulyadi; Sihar Tambun
Jurnal Ilmiah Akuntansi dan Manajemen Vol 16 No 1 (2020): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan HRA dan tax planning terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderating. Penelitian ini memproksikan nilai perusahaan dengan Price Earning Ratio (PER), tax planning diproksikan dengan Effective Tax Rate (ETR), pengungkapan Human Resources Accounting (HRA) diproksikan dengan indeks pengungkapan HRA, dan kualitas audit diproksikan dengan jumlah auditor. Penelitian ini menggunakan data sekunder yang menggunakan pengumpulan data dokumentasi dan studi pustaka pada situs Bursa Efek Indonesia (www.idx.co.id) berupa laporan keuangan tahunan. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2014-2018 dengan teknik pengambilan sampel menggunakan purposive sampling method. Hasil Penelitian ini adalah pengungkapan human resources accounnting (HRA), tax planning dan kualitas audit berpengaruh signifikan terhadap nilai perusahaan, moderasi kualitas audit tidak mampu memperkuat pengaruh pangungkapan HRA terhadap nilai perusahaan. Moderasi kualitas audit mampu memperkuat pengaruh tax planning terhadap nilai perusahaan. Kata Kunci : pengungkapan HRA, tax planning, nilai perusahaan, kualitas audit.

PENGARUH KEPEMIMPINAN ETIS DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN BUMN DI INDONESIA Mulyadi Mulyadi
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 1 (2021): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purposed of this study to examined the influence of ethical leadership on the performance of SOEs in Indonesia, either directly or via a variable good corporate governance practices as a mediating variable. This study using both of primary data, ethical leadership variable and secondary data, good corporate governance index and performance of SOEs. SOEs performance are extracted from two type, first the company's health and assessment criteria for performance excellence. Both of these performance measures has been assesed both of by internal assessment and also the SOE and independent parties.This research used data of 63 state-owned enterprises with such criteria. Primary data such as ethical leadership data, obtained from the Vice President, Senior Vice President of 63 SOEs. SOEs data obtained from internal asesment and by independen party. Results of the study revealed that ethical leadership significant effect on organizational performance. Ethical leadership directly positive significant effect on organizational performance, while good corporate governance can not be a mediating variable. This study also proved significant influence ethical leadership positively to good corporate governance. Other findings, good corporate governance positively affects organizational performance. Ethical leadership a more direct impact on organizational performance compared to the indirect influence through the mediating variables of good corporate governance. The findings reveal the higher index of corporate governance and ethical leadership, the higher the performance of the organization.

THE IMPACT OF TAX AVOIDANCE AND AUDIT QUALITY ON TAX AMNESTY PROGRAM David Pangaribuan; Amor Marundha; Mulyadi Mulyadi
Journal of Management Small and Medium Enterprises (SMEs) Vol 15 No 3 (2022): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v15i3.6595

Purpose this study was to examine the effect of tax avoidance and audit quality on companies participating in tax amnesty based on Law no. 11 of 2016 concerning Tax Amnesty. Data processing uses logistic regression. Results of study found that companies with high audit quality have a lower participating in tax amnesty. Regression results showed that the tax avoidance has no effect on companies participating in tax amnesty. Implication of the research is as initial information for government as a tax regulator in taking or formulating policies related to tax amnesty. One of conditions for receiving tax amnesty is companies regularly report their tax payments. Keywords: Tax Amnesty, Tax Avoidance, Audit Quality, Big Four

Pengaruh Corporate Social Responsibility dan Financial Stability Terhadap Kinerja Perusahaan yang Dimoderasi oleh Agresivitas Pajak Mulyadi Mulyadi
Media Akuntansi Perpajakan Vol 6, No 1 (2021): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v6i1.5008

This study aims to analyze the effect of corporate social responsibility and financial stability on company performance with tax aggressiveness as a moderating variable. The independent variables are corporate social responsibility and financial stability. The dependent variable is the company's performance and tax aggressiveness as a moderating variable. The research data was collected from the publication of the annual financial statements of manufacturing companies in the industrial sub-sector that have been listed on the IDX. Samples were selected according to the sample selection criteria. The sample selection used for this research is purposive sampling method. This method performs sample selection to focus on a particular goal. The period of the financial statements studied is 2015-2019. The results of this study indicate that financial stability and tax aggressiveness have a significant impact on company performance. Tax aggressiveness is able to moderate the effect of financial stability on company performance. Meanwhile, corporate social responsibility does not affect the company's performance.Keywords: company performance, financial stability, tax aggressiveness, corporate social responsibility

Pelatihan Aplikasi Olah Data SmartPLS untuk Meningkatkan Skill Penelitian bagi Dosen Sekolah Tinggi Theologia Batam Sihar Tambun; Heryanto Heryanto; Mulyadi Mulyadi; Riris Rotua Sitorus; Robiur Rahmat Putra
Jurnal Pengabdian UNDIKMA Vol. 3 No. 2 (2022): August
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v3i2.5519

This service activity aims to improve the research skills of lecturers in research data processing through Smart PLS training. The output target of the activity is that the participants can independently process research data and understand how to read the results and their interpretation. The training used the lecture and the practical method. The number of training participants was 20 lecturers from five STTs in Batam. The activity evaluation instruments were questions made on the Google Form that the participants must answer. The data analysis compared the participants' abilities before and after this training. The training evaluation results proved an increase in the ability of the participants to use the Smart PLS software. First, the participants already understand how to process data to test the data's validity and reliability. Second, the participants already understood how to test the intervening model hypothesis. Then, the participants understood how to test the moderating model's hypothesis. Thus, participants' research skills have improved significantly after attending this training. This type of training, particularly practice-based training, should be held on an ongoing basis.

Co-Authors Agus Dharmanto Amor Marundha Heryanto Heryanto Kardinah Indrianna Meutia M Fadhli Nursal Pangaribuan, David Riris Rotua Sitorus Robiur Rahmat Putra Sihar Tambun Soehardi Soehardi

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