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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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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.

The Effect of Company's Life Cycle, and Related Party Transactions on Profits Quality and Their Impact on Firm Value Susanto, Andre; Daito, Apollo
Eduvest - Journal of Universal Studies Vol. 3 No. 9 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v3i9.904

This study aims to determine the effect of company's life cycle and related party transactions on earnings quality and its impact on firm value. This type of research is quantitative research. This study uses secondary data obtained from the Indonesian Stock Exchange (IDX) website. The sample for this research was 18 companies that carried out IPOs for the 2018-2021 period. This study used a purposive sampling technique as a sample selection. The analytical method of this study uses multiple linear regression analysis with Eviews 11 as an analytical tool. The results of study show company's life cycle affects earnings quality, while related party transactions do not affect earnings quality. The company's life cycle and related party transactions affect the firm’s value. Earnings quality has a significant effect on firm value. Earnings quality is capable of mediating between the company's life cycle and related party transactions with firm value.

The Influence of Financial Distress, Profitability, and Firm Size on Audit Delay (An Empirical Study on Companies in the Properties and Real Estate Sub-Sector Listed on the Indonesia Stock Exchange for the Period of 2017-2021) Rino, Rino Mauladiputro; Apollo Daito
Journal of Accounting and Finance Management Vol. 4 No. 6 (2024): Journal of Accounting and Finance Management (January - February 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i6.286

This study aims to examine the factors that affect the audit delay in the Properties and Real Estate Sub-Sector companies listed on the Indonesia Stock Exchange for the period of 2017-2021. The factors used in this study are Financial Distress, Profitability, and Firm Size. This research is motivated by the importance of information on factors that can affect audit delay. In this study, to measure audit delay, it is measured based on the length of days needed to obtain an independent auditor's report. The population that was used as the object of observation in this study were the Properties and Real Estate Sub-Sector companies listed on the Indonesia Stock Exchange for the period 2017-2021, and a total of 65 companies were obtained. This sampling method uses a purposive sampling method, in which the method in sampling uses certain criteria. Then 34 companies were selected that met the criteria multiplied by the 5 year observation period so that the total data became 170 data. Samples were downloaded via the web http://www.idx.co.id and the type of data in this study was secondary data. The method of data analysis in this study is to use statistical calculations with the application of SPSS (Statistical Product and Service Solution). This study shows that Financial Distress and Profitability have a negative effect on Audit Delay. Meanwhile, the Firm Size variable has no significant effect on Audit Delay.

Ethnography Research: Dayak Kaharingan Ethics Kalimantan Daito, Apollo
Journal of Law, Politic and Humanities Vol. 3 No. 4 (2023): (JLPH) Journal of Law, Politic and Humanities (August 2023)
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v3i4.238

This research is an ethnographic on the Kaharingan Dayak in Central Kalimantan, East Barito, and South Kalimantan in Tabalong District, and Gunung Meratus Dayak. The studies were conducted in 2012, 2016, 2018 and 2023. The research units were the male and female Wadian Kaharingan, and the Mantir Adat Dayak. The results of this ethnographic research produced 3 main findings, namely the Dara Mula Lapeh Ethics of Concern, Datu Mula Munta's Environmental Ethics, and the third is the Ethics of Living Together on the Land. The Caring Ethics develops the notion of caring as a feminine ethic, and applies it to the practice of moral education. Women "enter the practical realm of moral action in a different way". The Caring Ethic as a preference for moral deliberation takes place in practice, and an appreciation for the uniqueness of each caring relationship. The ethics of caring as the basis of human existence and awareness. Environmental Ethics is given a holistic intrinsic value, namely including non-human entities, more precisely animals, plants, water, mountains, seas and other organisms in a group of entities that have intrinsic value that must be protected and respected. All biotic and abiotic beings deserve moral judgment for themselves. In other words, along with the human species, all other living things have intrinsic value. Meanwhile, the Ethics of the Dayak Kaharingan are the Ethics of Living Together on the Ground. The results of ethnographic research state that the mental doctrine of the Dayak Kaharingan is mechanical solidarity occurring when society consists of individuals who are different from each other, and social cohesion is obtained to shared values, beliefs, and rituals as a form of collective awareness as well as reducing individuals

The Influence of the Effectiveness of Good Corporate Governance and Disclosure of Corporate Social Responsibility on Tax Avoidance and its Impact on Company Value (Study Of Coal Sector Mining Companies Listed On The Indonesia Stock Exchange For The 2015-2019 Period) SARI, Intan; DAITO, Apollo
International Journal of Environmental, Sustainability, and Social Science Vol. 5 No. 1 (2024): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v5i1.942

This study aims to determine the effect of good corporate Governance and corporate social responsibility on tax avoidance and their impact on firm value. This study uses a sample of the Indonesia Stock Exchange for the 2015-2019. The type of data used in this research is secondary data. The results showed that the mechanism of good corporate Governance has an effect on tax avoidance, disclosure of corporate social responsibility has no effect on tax avoidance, the mechanism of good corporate Governance has an effect on firm value, Disclosure of Corporate Social Responsibility has no effect on firm value, Tax Avoidance has a significant effect on firm value in Coal Sector Mining Company Listed on the Indonesia Stock Exchange. Good Corporate Governance positively impacts tax avoidance in small companies, strengthening relationships between shareholders, managers and employees. Disclosure of Corporate Social Responsibility (CSR) influences tax avoidance, but not for large companies that carefully report their finances to benefit stakeholders. CSR is considered a moral obligation, forming the character of an honest manager. Good Corporate Governance also contributes to increasing company value through its mechanisms. However, CSR disclosure does not affect company value. At the same time, high tax avoidance positively impacts company value, reflects profits and gets a positive response from investors in making investment decisions.

ENTERPRISE RISK MANAGEMENT DISCLOSURE AS AN INTERVENING VARIABLE IN THE EFFECT OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION AND FIRM SIZE ON FINANCIAL PERFORMANCE (STUDY ON BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2013 – 2018 Leventa Moezaque, Dessie; Daito, Apollo
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i5.619

This study aims to examine the effect of the Implementation of Good Corporate Governance and Firm Size on Financial Performance with Enterprise Risk Management Disclosure as an intervening variable. The analysis technique used in this study is multiple linear regression analysis, with the population of banking companies listed on the Indonesia Stock Exchange during the period 2013 to 2018. From the specified sample criteria there were 39 companies that met the criteria. The results of this study indicate that (1) GCG implementation has no significant effect on ERM Disclosure; (2) Firm Size has a positive and significant effect on ERM Disclosure: (3) The application of GCG has a positive and significant effect on Financial Performance; (4) Firm Size has a positive and significant effect on Financial Performance; (5) ERM disclosure has no significant effect on Financial Performance; (6) ERM disclosure does not mediate between the Implementation of GCG to Financial Performance; (7) The disclosure of ERM does not mediate between Firm Size and Financial Performance.

Can Thin Capitalization And Transfer Pricing Activities Reduce The Tax Burden Winarto, Winarto; Daito, Apollo
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i1.795

The purpose of this research is to examine the effect of thin capitalization and transfer pricing as a vehicle for companies to reduce their corporate tax burden. The research method used is a quantitative-explanation, with the proxy of tax avoidance is ETR. This research found that thin capitalization activities and transfer prices have a negative and significant effect on tax avoidance. This research also found that institutional ownership strengthens the effect of thin capitalization and transfer pricing on tax avoidance. This research contributes to the literature on using the PLI ratio, namely ROCE as a measurement tool for transfer pricing activity, which provides a new methodological contribution to tax avoidance research through transfer pricing activities in Indonesia's manufacturing companies. This study proves that Return On Capital Employed can be used as a transfer pricing activity measure.

The Influence of E-Tax Services, Income and Communication Style on Tax Compliance Saryono Putri, Nany; Daito, Apollo
Dinasti International Journal of Economics, Finance & Accounting Vol. 2 No. 1 (2021): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v2i1.803

This study aims to determine what factors affect taxpayer compliance. The variables to be studied are e-tax services, income level, and communication style. The sample of this research is 88 individual taxpayers (WPOP) in the city of Tangerang. Data collection was carried out by distributing questionnaires to the WPOP. The data that has been obtained is tested using the second order method with the help of the SmartPLS program. The overall results of this study indicate that e-tax services have a significant effect on taxpayer compliance, with the level of income and communication styles not having a significant effect on taxpayer compliance. This study has limitations, namely the sample used is less than 100 samples. Keywords: e-tax services, income, communication style, tax compliance, individual taxpayers.

Subjective Norms, Financial Conditions, and Online Tax Applications Influence on Taxpayer Compliance Moderated Providing Study Area Tax Incentives at Tangerang City Hotels and Restaurants Anggraeni, Virdha; Apollo Daito
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i1.1194

The Covid-19 pandemic requires the state to make policies to limit people’s activities, one of which is the implementation of temporary business closures at restaurants and reducing business operating hours. This greatly affects economic stability, so the government makes policies by providing incentives and tax relaxation as an effort to maintain the local economy as well as to maintain local taxpayer compliance. This study aims to determine the effect of subjective norms, financial conditions, and online tax applications on taxpayer compliance, besides that this study will also examine local tax incentives that can be used as moderating variables. This research was conducted in Tangerang City, Banten Province. The type of data used in this research is primary data with a questionnaire data collection method. The number of samples in this study was 303 with the calculation of the slovin formula. The data analysis method used is multiple linear regression analysis and interaction test, while the data processing of this study uses SPSS 26 software. The hypothesis testing in this study is that subjective norms, financial conditions, and online tax applications have a significant positive effect on compliance. The tax incentives are not able to moderate subjective norms, financial conditions, and online tax applications on taxpayer compliance.

Determinants of the Quality of Financial Statements With Accounting Information System as Intervening Variables Lydianti Budiman, Tania; Apollo Daito
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i1.1195

The objective..of this study is to prove empirically the influence.of leadership, organizational.culture, and.human resource competence on the.quality of financial reports which was mediated by accounting information systems. This study applied purposive sampling method. Researchers conducted a survey towards 31 Regional Apparatus Organizations (OPD) in the Serang city and research sample involved the head of finance department and the treasurer. Data was collected through interviews and distributing questionnaires, thenxanalyzed using SEMxPLS with Smart PLS software versionx3.2.8. Thexresults.showed: (1) leadership, organizational culture, human resource competence, accounting information system had a positive and significant effect on the quality of financial reports, (2) leadership, organizational culture, human resource competence had a positive and significant effect on accounting information systems (3) the accounting information system was not able to mediate leadership with the quality of financial reports. (4) the accounting information system was able to mediate organizational culture with the quality of financial reports, (5) the accounting information system was not able to mediate the competence of human resources with the quality of financial reports.

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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