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All Journal BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Jurnal Info Sains : Informatika dan Sains International Journal of Economics, Social Science, Entrepreneurship and Technology (IJESET) SENTRI: Jurnal Riset Ilmiah JOEL: Journal of Educational and Language Research Journal of Economics and Business (JECOMBI) Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Management and Innovation Entrepreneurship (JMIE) Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Jurnal Greenation Ilmu Akuntansi Jurnal Ekonomi, Akuntasi dan Manajemen Indonesia(JEAMI) Balance: Jurnal Akuntansi, Auditing, dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi Jurnal Akuntansi dan Sistem Informasi
Rely, Gilbert
Universitas Bhayangkara Jakarta Raya
Religion Aerospace Engineering Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Analisis Profitabilitas, Solvabilitas dan Likuiditas terhadap Kinerja Perusahaan : (Emiten Property & Real Estate BEI Periode 2019-2023) Jihan Salsabilah; Wastam Wahyu Hidayat; Gilbert Rely
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 3 No. 2 (2025): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v3i2.3074

Abstract

This research aims to find out whether profitability, solvency and liquidity influence company performance. The population in this research is property & real estate companies listed on the Indonesia Stock Exchange. The sampling technique used in this research is the purposive sampling method. The samples used in this research were property & real estate issuers, totaling 75 samples. This research uses secondary data obtained from the official website of the Indonesian Stock Exchange, namely www.idx.co. The analysis method used used the Statistical Package for Social Science (SPSS) software version 25. The research hypothesis was tested using descriptive statistical analysis, classical assumption tests, multiple linear regression analysis tests and hypothesis testing. The results obtained in this research indicate that (1) profitability has a significant effect on company performance (2) solvency has a significant effect on company performance (3) liquidity has no effect on company performance.
PENGARUH CAPITAL INTENSITY, LEVERAGE DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP MANAJEMEN PERPAJAKAN Imaniar, Nur Inayah; Rely, Gilbert; Prayogo, Bambang
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 2 (2024): SENTRI : Jurnal Riset Ilmiah, February 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i2.2343

Abstract

Penelitian bertujuan menguji dan menganalisis Pengaruh Capital Intensity, Leverage, dan Corporate Social Responsibility Terhadap Manajemen Perpajakan. Penelitian bertujuan menguji dan menganalisis  pengaruh Capital Intensity, Leverage dan Corporate Social Responsibility terhadap Manajemen Perpajakan. Metode penelitian ini menggunakan metode kuantitatif, dengan jenis dan sumber data sekunder yang diperoleh dari laporan keuangan, annual report dan sustainability report perusahaan. Sampel penelitian menggunakan Emiten Manufaktur Sektor Barang Konsumsi pada Bursa Efek Indonesia periode 2019-2022. Teknik pengambilan sampel yaitu teknik purposive sampling dan menggunakan menghasilkan sebanyak 108 sampel data diolah yang telah memenuhi kriteria. Metode analisis yang digunakan adalah uji statistik deskriptif, estimasi model data panel, uji pemilihan model regresi data panel, uji asumsi klasik, uji persamaan regresi data panel  dan uji hipotesis. Hasil penelitian menyimpulkan bahwa capital intensity dan corporate social responsibility tidak berpengaruh signifikan terhadap manajemen perpajakan, sedangkan leverage berpengaruh signifikan terhadap manajemen perpajakan. Secara simultan capital intensity, leverage dan corporate social responsibility berpengaruh terhadap manajemen perpajakan.
The Impact of Tax Policy on Investment Decisions: A Case Study in the Manufacturing Industry Rely, Gilbert
Atestasi : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2022): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v5i2.813

Abstract

This research delves into the intricate relationship between tax policy and investment decisions within the manufacturing industry. Through a comprehensive literature review, the study aims to elucidate the impact of tax incentives on investment behavior, particularly focusing on their effectiveness in stimulating innovation and competitiveness among manufacturing firms. Employing qualitative research methodology, the selection of literature involves identifying and analyzing scholarly articles, books, and reports that provide insights into the research topic. Data collection entails systematic gathering of information from selected sources, while data analysis involves identifying themes, patterns, and relationships within the literature. The findings underscore the pivotal role of tax incentives, such as investment tax credits, accelerated depreciation, and research and development (R&D) deductions, in shaping investment decisions within the manufacturing sector. Moreover, the differential effects of tax policy reforms on firms of different sizes, the influence of global dynamics including international tax competition and trade liberalization, and the implications for future research are discussed. The study contributes to a deeper understanding of the mechanisms through which tax policy influences investment decisions, offering insights for policymakers and businesses to navigate the complexities of the global economy more effectively.
Pengaruh Transparansi, Akuntabilitas Organisasi Dan Kualitas Laporan Keuangan Terhadap Nilai Capaian Kinerja Pelaksanaan Anggaran Pada Kementerian : (Studi Empiris Kementerian / Lembaga di Lingkungan Kantor Pelayanan Perbendaharaan Negara Jakarta IV Periode 2020 - 2022) Ratnasari, Dewi; Sastrodiharjo, Istianingsih; Rely, Gilbert
Jurnal Bisnis dan Ekonomi Vol 2 No 3 (2024): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v2i3.43

Abstract

Abstrak : Penelitian ini memberikan pemahaman tentang pengaruh transparansi, akuntabilitas organisasi, dan kualitas laporan keuangan terhadap nilai capaian kinerja pelaksanaan anggaran pada kementerian/lembaga di lingkungan Kantor Pelayanan Perbendaharaan Negara Jakarta IV periode 2020-2022.   Tujuan : Penelitian ini bertujuan mengevaluasi pengaruh transparansi, akuntabilitas organisasi, dan kualitas laporan keuangan terhadap nilai capaian kinerja pelaksanaan anggaran pada kementerian/lembaga di lingkungan Kantor Pelayanan Perbendaharaan Negara Jakarta IV periode 2020-2022.   Metodologi : Metode yang digunakan adalah pengumpulan data secara dokumentasi dan olah data menggunakan analisis regresi linear berganda.   Hasil penelitian : asilnya menunjukkan bahwa transparansi dan akuntabilitas berpengaruh signifikan terhadap capaian nilai kinerja anggaran, sedangkan kualitas laporan keuangan tidak berpengaruh signifikan.
Pengaruh Beban Pajak Profitabilitas Dan Leverage Terhadap Keputusan Transfer Pricing Dengan Mekanisme Bonus Sebagai Variabel Intervening Baiti, Nurul; Sastrodiharjo, Istianingsih; Rely, Gilbert
Jurnal Bisnis dan Ekonomi Vol 2 No 3 (2024): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v2i3.49

Abstract

Tujuan : Tujuan dari penelitian ini adalah untuk mengkaji pengaruh tiga variabel eksogen (Tax Expute, Profitability, Leverage), satu variabel endogen (Transfer Pricing), dan satu variabel mediasi (Bonus Mechanism) pada perusahaan pertambangan yang diperdagangkan secara publik di Bursa Efek Indonesia (BEI) dalam jangka waktu 2018-2022.   Metodologi : Metodologi penelitian yang diterapkan dalam penelitian ini melibatkan pemanfaatan Analisis Jalur melalui perangkat lunak SPSS versi 25.0.   Hasil penelitian : Biaya Pajak tidak mempengaruhi keputusan terkait dengan transfer pricing dan mekanisme bonus, sedangkan Profitabilitas menunjukkan pengaruh yang menguntungkan pada Mekanisme Bonus tetapi tidak mempengaruhi transfer pricing. Selain itu, Leverage menunjukkan korelasi positif dengan Mekanisme Bonus tetapi tidak mempengaruhi harga transfer. Selain itu, Mekanisme Bonus ditemukan tidak berpengaruh pada transfer pricing. Disimpulkan bahwa mekanisme bonus tidak secara signifikan mempengaruhi harga transfer dalam perusahaan manufaktur. Temuan ini mengusulkan bahwa dampak mekanisme bonus dapat bervariasi berdasarkan konteks spesifik dan atribut perusahaan.
Financial Management Practices of Coastal Fishermen Cooperatives in Supporting Blue Economy Growth Adi, Roni; Wijaya, Erric; Rely, Gilbert; Samuel, Indah Elychia
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5831

Abstract

The growth of the blue economy in Indonesia is inseparable from the role of coastal communities, especially fishermen's cooperatives, which are the main forum in the management of fisheries businesses and the distribution of marine products. However, financial management practices in fishermen's cooperatives still face various challenges, such as low financial literacy of management, weak transparency of records, and limited access to formal capital institutions. This study aims to evaluate the financial management practices of coastal fisher cooperatives and examine their contribution in supporting blue economic growth. The research method uses a mixed approach, with the collection of quantitative data from the financial statements of fisher cooperatives and qualitative data through in-depth interviews with administrators and members. A total of 12 fishermen's cooperatives in the coastal areas of Central Java and South Sulawesi were selected purposively with the 2020–2023 observation period. The results of the study show that cooperatives that have a neater financial recording system, a savings and loan mechanism run well, and are able to access revolving funds from the government and Islamic financial institutions have succeeded in increasing working capital, expanding environmentally friendly fishing and aquaculture businesses, and contributing to marine resource conservation. In contrast, cooperatives with traditional financial management and dependence on member dues often experience limited liquidity, internal conflicts, and difficulty adapting to blue economy programs that demand efficiency and sustainability. These findings confirm that strengthening financial management practices through financial literacy education, the use of digital accounting technology, and regulatory support can strengthen the role of fishermen's cooperatives as key actors in supporting an inclusive and sustainable blue economy.
Interpreting the Dynamics of Trust and Control in Management Accounting within Collaborative Work Settings Rely, Gilbert; Marjono, Marjono; Sudana , I Made; Harahap , Subur
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6191

Abstract

The dynamics between trust and control mechanisms in management accounting are becoming a strategic issue in modern organizations that rely on cross-functional collaboration, especially in the manufacturing sector that demands intensive coordination and accuracy of information between units. Tension and alignment between trust and control have the potential to determine the effectiveness of collaboration, but empirical evidence in the Indonesian context is still limited. This study aims to analyze the influence of trust and management control systems on collaborative performance in a collaborative work environment, as well as examine the role of the interaction between the two in strengthening or weakening the effectiveness of cooperation. As a complement to the quantitative approach, this study applies a comparative case study to several manufacturing companies in West Java to capture the variation in trust and control practices in the dynamics of collaboration between divisions. Using a survey of 150 employees from various departments and companies, data was collected through a structured questionnaire and analyzed using multiple linear regression and interaction tests to identify direct relationships and moderation effects between variables. The results showed that trust had a strong positive influence on collaborative performance, while formal control mechanisms provided a more moderate but still significant positive influence. In addition, participatory designed controls have been shown to strengthen the relationship between trust and collaborative performance, confirming that the two mechanisms can function complementarily. These findings conclude that the integration of trust and control based on management accounting is an important prerequisite for the effectiveness of collaboration in the modern organizational environment, as well as making a theoretical contribution to the management accounting literature and practical implications for the design of control systems that support interdivisional coordination.
TAX MANAGEMENT: Tax Compliance and Regulation in ASEAN Countries Sumarno Manrejo; Gilbert Rely; Endah Prawesti; Achmad Fauzi; Alifia Amalia
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3242

Abstract

This study is a comparative study of tax treatment policies in ASEAN countries in an effort to improve tax compliance. Tax compliance is very important for the country because it will have a direct impact on increasing state revenues in an effort to ensure the smoothness of public spending. In addition, tax compliance is one indicator of public trust in the government in the taxation system implemented . Tax compliance in ASEAN shows significant variations between countries. In general, the tax ratio in Asia Pacific ranges from 7.8% to 18.7%, there is a very diverse gap between countries. The factors that influence compliance tax includes taxpayer income, tax rates, non-taxable income, government administration, commitments as well as coordination between related state institutions tax , level similarity perception about tax between must tax and fiscus , role owner business in collect , deposit as well as report tax . ASEAN countries can always implement all policies in terms of tax collection for corporations and individuals in supporting sustainable development policies, building community welfare and avoiding double taxation. This study aims to compare the treatment of tax policies in ASEAN countries and at the same time provide strategic recommendations in tax management efforts in an effort to increase tax compliance.
Pengaruh Green Investment dan Eco-Efficiency terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Moderasi Alvira Nirjayanti; Gilbert Rely; Matdio Siahaan
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 4 (2026): Edisi: Juli-September
Publisher : Pustaka Bangsa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian bertujuan untuk mengetahui Pengaruh green investment dan eco efficiency terhadap nilai perusahaan serta menguji kemampuan profitabilitas dalam memoderasi pengaruh green investment dan eco efficiency terhadap nilai perusahaan dengan menggunakan metode penelitian kuantitatif, data sekunder berupa laporan keuangan tahunan, populasi emiten IDX energi periode 2020 - 2024. Teknik pengambilan sampel purposive sampling menghasilkan 13 emiten dengan total 65 sampel data observasi yang memenuhi kriteria, menggunakan analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda dengan moderated regression analysis (MRA) dan uji hipotesis. Menunjukkan bahwa: (1) green investment berpengaruh positif dan signifikan terhadap nilai perusahaan; (2) eco efficiency tidak berpengaruh terhadap nilai perusahaan; (3) profitabilitas mampu memoderasi dan memperkuat pengaruh green investment terhadap nilai perusahaan; (4) profitabilitas mampu memoderasi dan memperkuat pengaruh eco efficiency terhadap nilai perusahaan; dan (5) green investment dan eco efficiency secara simultan berpengaruh signifikan terhadap nilai perusahaan.
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Pertumbuhan Penjualan terhadap Struktur Modal Perusahaan Manufaktur Annisa Fatimatu Zahro; Gilbert Rely; Matdio Siahaan
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 4 (2026): Edisi: Juli-September
Publisher : Pustaka Bangsa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan likuiditas terhadap manajemen pajak serta menguji peran ukuran perusahaan sebagai moderasi emiten IDX Property & Real Estate periode 2020–2024, menggunakan metode kuantitatif dengan data sekunder dari laporan keuangan tahunan emiten. Teknik purposive sampling menghasilkan 18 emiten yang memenuhi kriteria dengan total 90 sampel data observasi. Analisis data meliputi statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, serta Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa: (1) Profitabilitas berpengaruh positif dan signifikan terhadap manajemen pajak, (2) Likuiditas berpengaruh positif dan signifikan terhadap manajemen pajak, (3) Ukuran perusahaan mampu memoderasi (memperkuat) pengaruh profitabilitas terhadap manajemen pajak, (4) Ukuran perusahaan tidak mampu memoderasi pengaruh likuiditas terhadap manajemen pajak, serta (5) Profitabilitas dan likuiditas secara simultan berpengaruh signifikan terhadap manajemen pajak.
Co-Authors Achmad Fauzi Adi, Roni Agus Wijatmoko Alfito Rizky Apriliano Alifia Amalia Alvira Nirjayanti Annisa Fatimatu Zahro Aulia Pramesti Avista Yudha, Suchi Baiti, Nurul Bambang Prayogo Bambang Prayogo Bambang Prayogo, Bambang Beti Nurbaiti Desy Pri Cahaya Sibarani Dewi Ratnasari Diah Ayu Putri Rokhanah Diah Ayu Putri Rokhanah Dimas Aditia Dwi Kartika Elsa Natali Endah Prawesti Erric Wijaya, Erric Eva Yanis Lafione Fathiyah Alifah Fitriyani Harahap , Subur Hasioan Sianipar, Panata Bangar Imaniar, Nur Inayah Inas Raihanah, Salma Istianingsih Sastrodiharjo, Istianingsih Jihan Salsabilah Maharani, Dea Marjono Marjono Matdio Siahaan Muhammad Esa Septian MULYADI Nanin Pattingalloang Nila Sari, Pratiwi Nur Inayah Imaniar Nurhalisa, Icha Pangaribuan, David Pratiwi Nila Sari Pujilestari, Khofidah Puspa Damayanti, Erika Putri Pratiwi, Oktaviani Rizka Amalia, Jihan Samuel, Indah Elychia Sari, Pratiwi Nila Sevtianti, Lola Serly Siahaan, Matdio Sudana , I Made Sumarno M, Sumarno M Sumarno Manrejo Tri Widyastuti Wastam Wahyu Hidayat Wastam Wahyu Hidayat