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Apollo Daito

Universitas Mercu Buana

Author-ID : 3200983

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Taxpayer Awareness as a Mediating Factor in Tax Socialization, Tax Sanctions, and Taxpayer Compliance (Case Study: KPP Pratama South Cikarang, Bekasi Regency) Hajar Mayang Lenggang Pakuan; Apollo Daito
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4662

This research aims to analyze the effect of tax socialization No. 44 of 2020, tax sanctions and taxpayers knowledge on Taxpayer Compliance. In addition, this study also analyzes taxpayer awareness as a variable that mediates the effect of tax socialization, tax sanctions, and taxpayer knowledge on taxpayer compliance. This research uses quantitative methods. The type of data used in this research is primary data with questionnaire method. Total The number of samples obtained as many as 310 taxpayers. Analysis and hypothesis testing using SmartPls 3.0. The results show that tax socialization No.44 of 2020 has no effect on taxpayer compliance, tax sanctions have no effect on taxpayer compliance, but taxpayer knowledge has a significant effect on taxpayers, also taxpayer awareness as a mediating variable has a significant effect on taxpayer compliance. For the results of the indirect analysis through the mediating variable, it shows that tax awareness does not mediate the effect of tax socialization on taxpayer compliance, taxpayer awareness does not mediate tax sanctions on taxpayer compliance, but taxpayer awareness significantly mediates taxpayer knowledge on taxpayer compliance.

PENGARUH UMUR PERUSAHAAN, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP INTELLECTUAL CAPITAL DISCLOSURE DAN DAMPAKNYA TERHADAP COST OF DEBT Ayang Mulyana; Apollo Daito
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 6 No. 02 (2021): AKUBIS - Desember 2021
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v6i02.269

Tujuan penelitian ini adalah untuk menguji pengaruh umur perusahaan, profitabilitas dan ukuran perusahaan terhadap intellectual capital disclosure (ICD) dan dampaknya terhadap cost of debt (COD) pada perbankan yang terdaftar di Bursa Efek Indonesia tahun 2011-2016. Teknik analisis data yang digunakan adalah regresi berganda dengan data panel. Populasi dalam penelitian ini berjumlah 42 Perbankan yang terdaftar di Bursa Efek Indonesia dengan periode laporan tahunan yang digunakan dalam penelitian tahun 2011 sampai dengan 2016. Total sampel yang digunakan dalam penelitian menggunakan purposive sampling sebanyak 23 perbankan yang telah memenuhi kriteria penelitian dari total populasi. Pengumpulan data dilakukan dengan mengunduh data laporan tahunan di situs resmi Bursa Efek Indonesia yaitu www.idx.co.id dan situs masing-masing perbankan. Hasil penelitian ini menunjukkan (1) umur perusahaan dan profitabilitas berpengaruh terhadap ICD, (2) ukuran perusahaan tidak berpengaruh terhadap ICD, (3) umur perusahaan, profitabilitas dan ukuran perusahaan secara simultan berpengaruh terhadap ICD, (4) umur perusahaan dan ICD tidak berpengaruh terhadap COD, (5) profitabilitas, ukuran perusahaan berpengaruh terhadap COD, (6) umur perusahaan, profitabilitas, ukuran perusahaan dan ICD secara simultan berpengaruh terhadap COD, (7) hasil analisis jalur membuktikan bahwa ICD bukan sebagai variabel intervening antara AGE ke COD, ROE ke COD dan SIZE ke COD

Human Resource Management Strategy and Safety Culture as Competitive Advantages in Order to Improve Construction Company Performance Winda widyanty; Apollo Daito; Setyo Riyanto; Dewi Nusraningrum
Business and Entrepreneurial Review Vol. 20 No. 2 (2020): OCTOBER 2020
Publisher : Universitas Trisakti

This study was conducted to analyze human resource management strategies and safety culture as competitive advantages to improve company performance in the construction industry in Indonesia and to identify related factors to achieve competitive advantage in the construction industry. Primary data were collected by distributing questionnaires to 174 construction companies in Indonesia. The results of SEM data processing using the Lisrel software show that recruitment, selection, performance management, compensation, and training and development that are integrated with safety culture can be a competitive advantage and can improve the performance of construction companies in Indonesia. Future studies can use this strategic human resource management model in different industrial sectors by increasing the number of samples so that the research results can be generalized to the intended population.

Leverage, Company Size, and Audit Quality Effect on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange and Malaysia Exchange for the 2015-2019 Period St. Fadillah Hadaming; Apollo Daito
Journal of Accounting and Finance Management Vol. 3 No. 6 (2023): Journal of Accounting and Finance Management (January - February 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v3i6.167

State revenue from the manufacturing sector had the largest share during the period 2015 - 2019 in Indonesia and Malaysia but has not been able to increase the tax ratio due to indications of tax avoidance practices. This research looks at the elements that affect tax avoidance, including leverage, company size, and audit quality. Using certain criteria, 70 samples from the stock markets of both countries were selected, representing the population. Data research has revealed tax avoidance significantly affected by leverage, and size company, but not by the quality of audit. Meanwhile, tax avoidance is significantly influenced by leverage results, company size, and audit quality simultaneously. This study proposes a model for calculating the avoidance potential with the ETR accounting formula.

Analisis Biaya Tindakan Medis Operasi Besar Sectio Caesarea dengan Menggunakan Pendekatan Activity Based Costing di Rumah Sakit Yadika Pondok Bambu Jakarta Slamet Supriyatno; Apollo Daito
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Pendekatan activitybased costing sebagai metode untuk melaksanakan perhitungan kegiatan mencakup menghasilkan komoditas sesuai pemakaian bahan terjadi akibat kegiatan. Didalam perihal ini, metode activitybased costing menyajikan data terkait kegiatan dilaksanakan dalam rangka memproduksi komoditas ataupun pelayanan serta kapabilitas bahan yang dikehendaki guna menjalankan kegiatan itu beserta kos yang diakibatkan oleh kapabilitas bahan. Riset ini bermanfaat untuk menganalisa gambaran bentuk kos serta kegiatan didalam aksi medis operasi besar sectio caesarea di Rumah Sakit Yadika Pondok Bambu Jakarta, berharap bisa menciptakan serangkaian perihal substansial penetapan kos persalinan melalui operasi cesar bisa berdampak pada penyusunan keputusan ketika penentuan kos, maka pengelola Rumah Sakit Yadika Pondok Bambu Jakarta dapat menetapkan kos operasi besar sectio caesarea secara cermat bersumber pada klasifikasi kos sesuai cost driver. Metode riset ini memakai riset kuantitatif yang jenis risetnya yakni riset descriptive exploratory yang berbentuk case study perhitungan dengan metode activity based costing ditaksir bisa menghitung secara teliti kos-kos yang terjadi dari setiap kegiatan guna menciptakan kesesuaian kos untuk klasifikasi aksi operasi besar sectio caesarea. Temuan riset menginterpretasikan kos ABC lebih cermat berbanding tarif tradisional bila diimplementasikan pada penetapan pungutan kos persalinan melalui operasi cesar pada rumah sakit. Kos ABC berdampak positif pada penghasilan rumah sakit. Berikutnya riset ini menginterpretasikan temuan ada perbedaan signifikan antara kos ABC serta kos tradisional didalam penentuan pungutan kos persalinan sectio caesarea rumah sakit.

NETWORKING ANALYSIS, ADOPTION OF ACCOUNTING INFORMATION TECHNOLOGY, DYNAMIC CAPABILITIES ON ORGANIZATIONAL PERFORMANCE WITH CORPORATE STRATEGY AS MODERATING VARIABLES Bayu Seno Pitoyo; Tri Widyastuti; Nurmala Ahmar; Apollo Daito; Harnovinsah Harnovinsah
International Journal of Social Science Vol. 3 No. 2: August 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i2.6300

Small and medium industry (IKM) is a business that produces various types of products needed by various types of living things such as humans, animals and plants. The purpose of this study was conducted to develop variables that Networking Analysis, Adoption of Accounting Information Technology, Dynamic Capabilities on Organizational Performance with Corporate Strategy as Moderating Variables. The research method uses the quantitative to determine the relationships and influences between variables, with 205 respondents. Selection of the sample using hair method and data collection using a questionnaire. Data is processed using Structural Equation Modeling (SEM) using SMART-PLS. The results showed that the networking, information technology adoption, dynamic capabilities and business strategy affect the performance of SMEs. The moderating role of business strategy is able to strengthen the effect of networking and dynamic capabilities on IKM performance, but weakens the influence of adoption of accounting information technology on IKM performance

Determinants of The Quality of Financial Reporting Audit Quality as an Intervening Variable : Study on Regional State-Owned Bank Associations Banten Sari, Gema Ika; Widyastuti, Tri; Daito, Apollo; Rachbini, Widarto
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 3 No. 3 (2023): September 2023
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v3i3.222

The quality of audits carried out by internal auditors has not met expectations in implementing risk management control so it is not optimal in supporting the quality of financial reporting that can present information with relevance, reliability, testability, and neutrality. The purpose of this study was to analyze the determinants of the financial reports' quality with audit quality as an intervening variable in Bank BUMN Tbk. The research method used is quantitative research with a quantitative descriptive approach. The research population is the internal auditors of Bank BUMN Banten Province totaling 227 auditors. The technique of distributing questionnaires using Google Forms so that 205 respondents were obtained, the rest did not respond. The sampling technique uses a saturated sample of all internal auditors as a sample. Data analysis used SEM (Structural Equation Model Analysis) analysis with PLS (Partial Least Square). The results of the study had a direct effect: auditor independence and ethics had a positive and significant direct effect on the quality of financial reporting. This verification is the mental attitude of the internal banking auditors who are independent of pressure in formulating opinions due to professional responsibility in auditing standards and prioritizing independence in appearance in the interpretation of the audit implementation to maintain an unbiased attitude in the assessment of Bank Banten financial statements. The support of the banking auditor's internal ethics to maintain confidentiality has a positive effect in supporting the quality of financial reporting due to the function of the internal auditor in carrying out the task of examining, evaluating, and monitoring the adequacy and effectiveness of internal controls in the operation of Bank BUMN as seen from the internal auditors' efforts to take action. care and protect information. Through mediation, the audit quality that is formed from the auditor's competence will have a positive effect on the relevance of the quality of financial reporting so that the implementation of audit quality in banking becomes the right method to support the quality of banking financial reporting.

Empowerment of Local Government Officials in Managing Waste to Support Sustainable Development (Case Study in Lebak Regency) Fadjarenie, Agustin; Nugroho, Lucky; Utami, Wiwik; Mappayunki, Ratna; Daito, Apollo; Oktris, Lin; Andesto, Ronny; Yusoff, Yusliza Mohd; Muhammad, Zikri; Rosufila, Zuha
Amalee: Indonesian Journal of Community Research and Engagement Vol 5 No 2 (2024): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v5i2.4620

The circular economy emerged as a response to the aspiration to realize sustainable development in anticipation of production and consumption pressures on natural resources and the environment. In this economic system concept, waste management is carried out optimally, where the result of recycling waste will be a value-added product while reducing waste residue. The objectives of the community service program are to provide solutions to waste management problems in Lebak Regency, provide alternative business development using appropriate technology so that there is an increase in the economy of the community in Lebak Regency, and at the same time, build disciplined behavior in maintaining the environment. This service method uses Participatory Action Research (PAR), which involves community members as co-researchers in identifying educational needs, developing strategies, and implementing solutions. Furthermore, the method used was through the delivery of socialization to participants in a hybrid manner. The socialization material includes (i) the importance of waste processing, (ii) how to sort waste, and (iii) economic added value from waste processing. The results of community service are in the form of solving problems the community faces by utilizing the expertise of relevant academicians related to waste management in Lebak Regency, West Java. Furthermore, the implication of this community service is to increase literacy and awareness among government officials about adequate waste management so that they can manage waste in their areas to reduce the negative impact of landfills.

Determinants of Accounting Information System Performance (Micro, Small, and Medium Enterprises in Bogor Regency, West Java) Daito, Apollo
Journal of Accounting and Finance Management Vol. 5 No. 3 (2024): Journal of Accounting and Finance Management (July - August 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i3.666

The global competition becomes the greatest challenge being faced by the organizations. The decision making process determines the survival of the organizations. One of the important resources that play a role in decision making is information. Most of the information needed is the organization's accounting information. Micro, Small, and Medium Enterprises (SMEs) have started implementing accounting or bookkeeping for the specific purpose of taxation , credit, capital, developing a business, and so on . However, the application of accounting information systems (bookkeeping or recording) is not necessarily effective and efficient. Accounting information system performance is influenced by certain factors . This study aims to obtain empirical evidence of the influence of organizational culture, organizational commitment, staff competence, and change management to the accounting information system performance. To test the empirical facts, logic necessary arrangement with the Background theory: Karl Marx (1818-1883), Max Weber (1864-1920), Grand Theory: Georg Simmel (1838-1918), Ralf Dahrendorf (1929-2009), Lewis A Coser (1913-2003), Middle Range Theory: Jensen & Meckling (1976), Application Theory: Schein (1992), Hofstede (1991), Iceberg Theory, Wood et al (2001), Luthans (1992), Spencer (1993), Potts & LaMarsh (2004), Huczynski & Buchanan (1991). The research unit is 101 respondents in SMEs in West Jakarta. Methods of analysis tools using path analysis or a combination of correlation and regression to determine the effect of partial and simultaneous. The results of the study after the test of validity, reliability, and the transformation of ordinal data to interval shows the results: organizational culture, organizational commitment, staff competence, change management have significant and positive effect on the performance of accounting information systems partially or simultaneously adjusted R square value of 0.672 or 67.2 % and the rest are other factors outside of the model of 0.328 or 32.8 %. Results of this study have consistency with the entire framework, literature review, and previous research. The suggestion for the study: a) necessary for the development of advanced research outside the model, (b) for SME policies need to consider the development of organizational culture, organizational commitment, staff competence, and change management to improve the performance of accounting information systems.

THE INFLUENCE OF TAXATION KNOWLEDGE, TAX SOCIALIZATION AND TAX ADMINISTRATION ON TAXPAYER COMPLIANCE (EMPIRICAL STUDY IN MICRO SMALL AND MEDIUM ENTERPRISES (MSMEs) TOBAT VILLAGE, BALARAJA SUB-DISTRICT, TANGERANG REGENCY, BANTEN PROVINCE) Mediawahyu Lestari, Steffi; Apollo Daito
Dinasti International Journal of Management Science Vol. 1 No. 5 (2020): Dinasti International Journal of Management Science (May - April 2020)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v1i5.287

This study aims to obtain empirical evidence about the influence of taxation knowledge, tax socialization, and tax administration on taxpayer compliance. The research sample was 38 micro small and medium enterprises in the village of Tobat, Balaraja sub-district, Tangerang regency, Banten province, which made a business certificate. Data analysis uses path analysis. The PLS application is used to test hypotheses. The overall results of this study state that taxation knowledge does not affect taxpayer compliance. tax socialization and tax administration affect taxpayer compliance. This study has limitations including, the sample used is less than 100 samples, the data used are only primary data is expected to further research using a larger sample and supported by secondary data

Co-Authors A Fakhrorazi Agustin Fadjarenie Alfarisy Rahersya, Revan Anggraeni, Virdha Asri Mustika Rosa Ayang Mulyana Bin Rahmad, Khozaeni Deden Tarmidi Dewi Nusraningrum Doktoralina, Caturida Meiwanto Elis Lisnawati Hafiz Abdul Samee Malik Hajar Mayang Lenggang Pakuan Harnovinsah Harnovinsah Hendro Paulus Intan Permatasari, Fitri Intan Sari Irwan Kurniawan Ismaanzira Ismail Ismail, Ismaanzira Khozaeni bin Rahmad Kurnia, Anita Leventa Moezaque, Dessie Lin Oktris Lina Hadiputranti SOEHARNO Lucky Nugroho Lusia Sri Arini Lydianti Budiman, Tania M. Fadhly Mappayunki, Ratna Marsyaf Mediawahyu Lestari, Steffi Meifida Ilyas Muhammad, Zikri Muhyarsyah Nauli, sherly Nina Maryana Nur Devitamala Nurmala Ahmar Nurul Hidayah Paulus, Hendro Pitoyo, Bayu Seno Raul Jordan Reevhandy Lau Rino, Rino Mauladiputro Risqika Amalia Riya Dwi Handaka Ronny Andesto Rusdi Omar Sari, Gema Ika Saryono Putri, Nany Septiadi, Tri Pria Setyo Riyanto Slamet Supriyatno Sri Hidayati Sri Hidayati St. Fadillah Hadaming Susanto, Andre Swarmilah Hariani Swarmilah Hariani Swarmilah Hariani Tri Widyastuti Tri Widyastuti Tri Widyastuti Tuti Setiatin Vani Mailia Wahyu Maydillah Nurrohman Winarto Winarto Winda Widyanty Wiwik Utami Yudhi Herliansyah Yusoff, Yusliza Mohd Zuha Rosufila Zuha Rosufila Bt Abu Hasan Zulkifli Zulkifli

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