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The Urgency of Indonesian Public Policy in Facing a War Situation in the Peace of Global Economic Competition Rianto, Rianto; Prakoso, Lukman Yudho; Alman, Fariel Zulfikar; Soemantri, Asep Iwa; Patmi, Sri; Bermana, Seftiandra; Habibie, Sri Yaumil; Al-Mujaddid, Toriq Furqon
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 2 No. 7 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v2i7.10450

Abstract

This article discusses the urgency of Indonesian public policy in facing the situation of "war in peace" amidst global economic competition. Competition between countries now includes economics, technology, and politics. Indonesia must adopt adaptive and proactive policies to maintain stability and advance national interests. Through qualitative analysis, this article explores strategies such as strengthening economic infrastructure, economic diversification, human resource development, economic diplomacy, and bureaucratic reform. National security policy must also include economic, cyber, and energy aspects. This research provides insights for policymakers, academics, and practitioners in formulating effective strategies to face the challenges of globalization.
PERAN AKUNTANSI PERPAJAKAN DALAM OPTIMALISASI PAJAK DAN KEPATUHAN PERPAJAKAN PERUSAHAAN Patriandari, Patriandari; Rianto, Rianto; Abdurrosyid, Moh.
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.28449

Abstract

Penelitian ini membahas peran yang dimainkan oleh akuntansi perpajakan dalam optimalisasi pajak dan kepatuhan perpajakan perusahaan. Dengan menggunakan metode studi literatur, penelitian ini mengeksplorasi konsep dasar akuntansi perpajakan, teknik optimalisasi pajak, faktor-faktor yang memengaruhi kepatuhan perpajakan, dan praktik terbaik dalam penerapan akuntansi perpajakan. Hasil penelitian menunjukkan bahwa akuntansi perpajakan memainkan peran yang krusial dalam membantu perusahaan untuk mengoptimalkan struktur pajak mereka, meminimalkan risiko kepatuhan, dan meningkatkan kinerja keuangan mereka secara keseluruhan. Namun, tantangan seperti kompleksitas regulasi perpajakan dan perubahan kebijakan pajak yang sering terjadi juga perlu diatasi. Oleh karena itu, penelitian ini menyediakan saran untuk perusahaan agar terus memperbarui pengetahuan mereka tentang regulasi perpajakan, mengintegrasikan teknologi informasi dalam sistem akuntansi perpajakan, dan berkolaborasi dengan konsultan perpajakan yang kompeten. Pelatihan dan pengembangan karyawan di bidang perpajakan juga disarankan untuk meningkatkan kemampuan internal perusahaan dalam mengelola pajak dengan lebih efektif.
THE EFFECT OF PROFITABILITY ON FINANCIAL PEFORMANCE WITH GCG AND STOCK PRICE AS MODERATING VARIABLES Rianto, Rianto
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11455

Abstract

Financial performance is one of the most vital aspects of a company to pay attention to because financial performance is the lifeblood of a company to continue production, attract investors and expand its market share. There are a number of factors that can influence the financial performance of a company, including profitability. Therefore, this research aims to analyze the effect of profitability on financial performance. Different from previous studies, this research uses the Good Corporate Governance variable and the Stock Price variable as moderating variables. This research is a quantitative research with an exploratory approach using secondary data obtained from the IDX and PT financial reports. Pulau Subur Tbk. The data used in the research were analyzed with smart PLS 3.0 software. The research results show that the Profitability variable has a positive and significant relationship with the Financial Performance variable. Apart from that, the GCG and Stock Pirce variables can moderate the influence of the Profitability variable on Financial Performance. Keywords: Profitability, GCG, Financial Pefromance, Stock Price. 1. INTRODUCTION The company's financial performance is one of the factors
Implementation of the Naive Bayes Classifier for Sentiment Analysis of Shopee E-Commerce Application Review Data on the Google Play Store Rizkya, Adilia Tri; Rianto, Rianto; Gufroni, Acep Irham
Journal of Applied Information System and Informatic (JAISI) Vol 1, No 1 (2023): November 2023
Publisher : Deparment Information System, Siliwangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jaisi.v1i1.8993

Abstract

E-commerce in Indonesia is growing very quickly every year. The Ministry of Communication and Information (KEMKOMINFO) stated that Indonesia is the 10th largest e-commerce growth country with score 78%. One of the effects from increasing number of internet users in Indonesia is the mushrooming of shopping activities through internet media. This causes internet users want everything that instant and easy. Knowing this, most business people use it to market their products, especially in the field of goods and services. As it grows, e-commerce becomes easier to use and download. One example of an e-commerce application that is in great demand is Shopee and can be downloaded via the Google Play Store. Google Play Store has a review feature which contains user comments about the downloaded apps. Sentiment analysis is carried out to extract information related to Shopee E-commerce. The Naïve Bayes Classifier algorithm is suitable for use in sentiment analysis because this algorithm is purposeful as a classification method into positive and negative categories. The data was used from November 2022 to January 2023. From a total of 4902 review data obtained, after going through preprocessing, translation and then classification, the total data is obtained that is 4849 review data. From the data obtained it is classified 2348 positive reviews, 1259 neutral reviews, and 1242 negative reviews. Based on the results of the naive Bayes classifier method and testing with the confusion matrix, an accuracy value of 79% has been obtainednprecision 77%, recall 86%, and f1-score 81% on positive sentiment with support 2127. For neutral sentiment with an accuracy value of 83%, precision 87%, and recall 85% with support 1209, while for negative sentiment is with an accuracy value of 78%, precision 64%, and recall 70% with support 1513. From this data it is obtained micro AVG values for precision 80%, recall 79%, f1-score 79%, and support 4849, then for weighted average for precision 79%, recall 79%, f1- score 79%, and support 4849.
Generation Z Entrepreneurship in Tourism Opportunity: An Interpretative Phenomenological analysis Hutagalung, Husen; Rachman, Arief Faizal; Rahayu, Nurti; Hermawan, Yudan; Aryapranata, Aryawan; Pusparani, Pusparani; Rianto, Rianto; Riyadi, Agus; Budiman, Surya Fajar; Pradhipta, RMW Agie
Journal of Educational, Health and Community Psychology VOL 14 NO 4 DECEMBER 2025
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jehcp.vi.31399

Abstract

This study aims to explore the psychological experiences of Generation Z entrepreneurs in Jakarta who seize opportunities in tourism-related businesses such as open trips, beauty services, laundry, culinary ventures, and souvenir shops. Using a qualitative phenomenological design, this research adopts an Interpretative Phenomenological Analysis (IPA) approach to understand how young entrepreneurs interpret their entrepreneurial journeys in a rapidly changing digital era. Five Gen-Z entrepreneurs participated in semi-structured interviews, and the data were analyzed through a hermeneutic and idiographic process to capture the depth of lived experiences. The analysis revealed three superordinate themes: (1) self-confidence, characterized by technological mastery and optimism in facing business challenges; (2) independence, reflected in their preference for freedom of expression and anti-hierarchical work culture; and (3) pragmatism, denoting a lifestyle-oriented pursuit of financial freedom and comfort. These findings contribute to a deeper understanding of Gen-Z entrepreneurial identity and offer practical implications for developing entrepreneurship education and character-building programs in both formal and informal educational settings.
Pelatihan dan pendampingan pengelolaan web profile SMP N 1 Kalibening Wardana, Ari Kusuma; Rianto, Rianto; Fauzi, Ekha Rifki
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 5, No 1 (2022): Januari
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v5i1.965

Abstract

Teknologi bekembang begitu pesat, salah satu bagian dari perkembangan teknologi yaitu website. Kehadiran website profile suatu organisasi, company atau lembaga di era digital sekarang ini menjadi kebutuhan yang wajib untuk dimiliki. SMP Negeri 1 Kalibening merupakan salah satu sekolah terbesar di lingkungan kecamatan Kalibening. SMP Negeri 1 Kalibening belum memiliki web profile, dimana dengan web profile dapat memperkenalkan dan memberikan informasi mengenai profile sekolah kepada pihak lain yang membutuhkan, baik itu peserta didik, calon peserta didik, orang tua peserta didik, maupun sekolah tetangga. Adanya permasalahan tersebut maka pelatihan dan pendampingan pengelolaan web profile sekolah menjadi masalah yang penting dan perlu di ditindaklajuti untuk memudahkan pihak SMP untuk mengisi dan mengelola konten di dalam web. Sehingga informasi yang ada di web selalu terbaru dan kebenarannya bisa dipercaya. Dengan adanya pelatihan dan pendampingan ini, SMP Negeri 1 Kalibening sudah bisa memiliki web profile seperti sekolah-sekolah lain dan dan mengelola konten-konten yang akan dimuat di dalam website dengan baik dan benar. Selain itu, dapat memajukan sekolah karena dengan adanya web profile sekolah, masyarakat sekitar dapat memperoleh informasi mengenai sekolah secara cepat dan mudah.
PENGHINDARAN PAJAK:ANALISA PENGARUH KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN FOOD AND BEVERAGE DI INDONESIA Ismiati, Windi Ismiati; Mujiani, Sari Mujiani; Rianto, Rianto
Relevan : Jurnal Riset Akuntansi Vol. 6 No. 1 (2025): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/3hhv2915

Abstract

One of the problems that remains a challenge in Indonesia's taxation system is the low ratio of tax revenue to gross domestic product. This low tax ratio not only reflects the limited capacity of the state to collect taxes but may also indicate the presence of loopholes for tax avoidance practices, particularly those carried out by business entities. This study aims to examine the influence of the Audit Committee and Audit Quality on Tax Avoidance in the food and beverage sector on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The study population consisted of 95 food and beverage companies, with a purposive sampling method yielding a sample size of 49 companies and 196 data points. Data analysis was conducted using panel data regression analysis with the statistical software EViews. The results of the study indicate that the audit committee partially has a positive effect on tax avoidance, and audit quality partially has a positive effect on tax avoidance. Additionally, the audit committee and audit quality simultaneously have a positive effect on tax avoidance. Overall, this study concludes that the existence and quality of oversight structures in companies, whether through audit committees or external auditors, have not been fully effective in curbing tax avoidance practices. On the contrary, these structures are positively correlated with tax avoidance practices that are legal but aggressive.
Optimalisasi Produk Unggulan Desa Berbasis Digital Didesa Suka Jaya Kabupaten Bungo Istianingsih, Nanik; M, Ariyanto; Susriyant, Susriyant; Poiran, Poiran; Rianto, Rianto
Lebah Vol. 19 No. 2 (2025): November: Pengabdian
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/lebah.v19i2.449

Abstract

Pemberdayaan masyarakat ialah sebuah pilar untuk penguatan otonomi daerah secara efektif. Hal ini dapat dimulai sejak dini mulai lingkungan terkecil dari komunitas masyarakat yakni desa. Salah satu Klaster UMKM telah terbentuk di tahun 2022 berada di desa ini yaiu Klaster Kerupuk Bawang. Potensi kedua yang dimiliki oleh desa Suka Jaya adalah adanya kelompok penjahit. Adanya beberapa hal yang menjadi permasalahan prioritas mitra, telah memotivasi Tim untuk menemukan solusi. Penelitian ini memiliki tujuan yaitu untuk meningkatkan kemandirian masyarakat secara ekonomi atau sosial, membantu mengasah ketrampilan yang dibutuhkan (softskill dan hardskill) sehingga dapat meningkatkan produksi dan pendapatan. Teknologi dan Inovasi  yang diimplementasikan pada mitra pengrajin kerupuk adalah memberikan bantuan berupa peralatan teknologi tepat guna yaitu alat pengiris, merk dan kemasan kerupuk agar lebih tahan dan estetik. Sementara itu Teknologi dan Inovasi  yang diimplementasikan pada mitra penjahit adalah memberikan bantuan tempat display produk dan boneka mannequin untuk mitra, bantuan mesin neci dan dinamo mesin jahit. Tim telah membuat Web Toko Online bagi kedua mitra, sehingga dengan web ini mitra dapat memperluas jangkauan penjualan. 
Nilai Pendidikan pada Film Ranah 3 Warna Karya Guntur Soeharjanto dan Pemanfaatannya sebagai Pembelajaran Novel di SMA Rianto, Rianto; Syihabuddin, Syihabuddin
Jurnal Guru Indonesia Vol 5, No 1 (2025)
Publisher : Perkumpulan Pengelola Jurnal Bahasa dan Sastra Indonesia serta Pengajarannya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51817/jgi.v5i1.1152

Abstract

Penelitian ini bertujuan untuk menganalisis representasi nilai pendidikan karakter dalam film Ranah 3 Warna karya Guntur Soeharjanto dan implementasinya dalam pembelajaran Bahasa Indonesia di tingkat SMA. Penelitian ini menggunakan pendekatan kualitatif dengan metode analisis isi yang mengacu pada teori semiotika John Fiske. Hasil penelitian menunjukkan bahwa nilai-nilai pendidikan karakter seperti kerja keras, kesabaran, tanggung jawab, empati, dan cinta tanah air secara konsisten direpresentasikan melalui tiga level analisis: realitas, representasi, dan ideologi. Implementasi dalam pembelajaran Bahasa Indonesia dapat dilakukan melalui pemutaran film, diskusi kritis, analisis elemen intrinsik dan ekstrinsik, serta refleksi terhadap nilai-nilai karakter yang terkandung dalam film. Penelitian ini merekomendasikan pemanfaatan film Ranah 3 Warna sebagai media pembelajaran yang efektif untuk meningkatkan kompetensi literasi siswa sekaligus membentuk karakter yang kuat dan berintegritas.The Educational Value of Guntur Soeharjanto's Film "Ranah 3 Warna" and Its Use as a Novel Learning Approach in High SchoolThis study aims to analyze the representation of character education values in the film Ranah 3 Warna directed by Guntur Soeharjanto and its implementation in Indonesian language learning at the high school level. This research employs a qualitative approach with a content analysis method based on John Fiske's semiotic theory. The results reveal that character education values such as hard work, patience, responsibility, empathy, and patriotism are consistently represented through three levels of analysis: reality, representation, and ideology. Implementation in Indonesian language learning can be carried out through film screenings, critical discussions, analysis of intrinsic and extrinsic elements, and reflection on the character values embedded in the film. This study recommends the utilization of the Ranah 3 Warna film as an effective learning medium to enhance students' literacy competencies while fostering strong and integrity-based character development. 
ANALYSIS DESIGN SYSTEM FOR PROSPECTIVE AIRCRAFT PASSENGERS IN NYIA AIRPORT Rianto, Rianto; Aini S, Nanda Tri
Vortex Vol 2, No 2 (2021)
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (818.38 KB) | DOI: 10.28989/vortex.v2i2.1003

Abstract

Air transportation is a necessity for regional economic activities, where passengers will have an important role for the survival of the aviation world. Knowing what factors are the most influential in the movement of prospective passengers is important to know the future of the aviation world, especially for the Special Region of Yogyakarta. So in this study designed a system that can be used to solve these problems. Where this system uses eight variables, namely the number of passengers, the number of residents, the number of hotels, the number of universities, the number of students, the number of hospitals, the number of workers, and the number of companies.
Co-Authors AA Sudharmawan, AA Abdurahman Abdurrahman Abdurrosyid, Moh. Acep Irham Gufroni Aditya Wahana Adriani, Hanni Affindo, Edo Afiati, Laksmita Nur Agus Riyadi Aini S, Nanda Tri Al-Mujaddid, Toriq Furqon Alaydrus, Syafika alfi husni, alfi Alman, Fariel Zulfikar Alman, Gabriel Choirul Ameilia Damayanti Amelia Citra Dewi Amrina Rosyada Anggraini, Intan Ariesta Aradea Arfa, Desmayeti Ari Kusuma Wardana Arief Bakhtiar Darmawan, Arief Bakhtiar Arief Purwanto Ariyanto M, Ariyanto M Aryapranata, Aryawan Ashari, Anisa Fitri Asrai Maros Atika Aini Nasution Aulia, Triana Zuhrotun Ayu Kadek Ari Noviani, Ni Gusti Bafaqis, Muhammad Haziq Bayu Saputro Bermana, Seftiandra Budiman, Surya Fajar Damayanti, Ameilia Dani Gilang Sujana Devi Valeriani Dewi, Triana Rosalina Dian Prihardini Wibawa Diva Pari Sangga, Gusti Gede Dwianto, Rahmad Agus Dwiky Qurniawan Dwiniati, Dwiniati Efrinal, Efrinal Eko Sudarmanto Elda Nurmalinda Eldianson, Rio Erik Iman Heri Ujianto Fauzi, Ekha Rifki Fidiantoro, Vicky firmansyah maualana sugiartana nursuwars Florensia Herienda Fujianti, Lailah Habibie, Sri Yaumil Hasdani, Hasdani Heru Prasetyo Hidayat, Candra Hidayat, Nanang Al Husni Mubarok Hutagalung, Husen Idum Satia Santi Ismiati, Windi Ismiati Istianingsih, Nanik Istifaedah, Inggit Nurul Ivan Yulivan Joko Santoso Juang Bertorio, Margala Judijanto, Loso Juniarsih, Delvita Kurniawan, Elan Latifah, Tia M, Ariyanto M. Asyari Syahab Maharani, Mira Mahroza, Jonni Manto, Agus Mardana Yuda, I Wayan Maria Junetha Sihasale Maudiarti, Santi Metzvioleta, Metzvioleta Mhd. Arief Hasan, Mhd. Arief Mohammad Syaltut Abduh, Mohammad Syaltut Muhammad Fairuzabadi Muhammad, Ariyanto Mujaddid, Toriq Furqon Al Mujiani, Sari Mulyaningsih, Indrya Myrza Rahmanita Na, Quan Nanik Istianingsih Nasution, Deivy Zulyanti Nengsih, Neng Suryanti Nilansari, Anis Febri Niluh Puspita Dewi, Niluh Puspita Nina Kusumayanti, Ni Luh Nofiyanti, Fifi Nur Widiyasono, Nur Nurcahya, Gugum Gumilang Octarina, Dian Patiandari, Patiandari Patriandari, Patriandari Poiran Poiran Poiran, Poiran Pradhipta, RMW Agie Pradhipta, RMW. Agie Prakoso, Lukman Yudho Prastiyo, Endri Bagus Pusparani, Pusparani Putra, Yudha Permadya Putri, Puji Handayani R.M.W. Agie Pradhipta Rachman, Arief Faizal Raditya Witamo, I Made Rahayu, Nurti Ramadhan, Muhammad Ilham Raswen Efendi Rendy Rendy Riandy, Denis Victor Rima Aksen Cahdriyana Rina Sari Qurniawati, Rina Sari Rini Idayanti Riny, Riny Riska Ayu, Agustina Rizkya, Adilia Tri Rusliyana, Rusliyana Ruswati, Ruswati Savitri Hendradewi Setia Wardani Setiadi, Muhammad Ikmal Setiawan, Nicko Kurnia Setiawan, Retno Agus Soemantri, Asep Iwa Soffi Widyanesti Priwantoro, Soffi Widyanesti Sri Patmi, Sri Subudiani, Ni Komang Suherry Suherry, Suherry Sundring Pantja Djati survival survival Susriyant, Susriyant Susriyanti, Susriyanti Swuanderi, Ketut Syariful Fahmi, Syariful Syihabuddin Syihabuddin Tato Nuryanto, Tato Tri Auri Yanti Tulus Haryono, Tulus Vismania S. Damaianti, Vismania S. Viyanti Viyanti Waskito, Meindro Wawang Anwarudin Wayan Sudarsana Wibawa wibawa Wicaksono, Aditya Rangga Wifasari, Septi Yanuar Surya Putra Yasini, Ketut Yudan Hermawan Zai, Supriyaman Zalfiatr, Yelmirai Zulkifli Zulkifli