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All Journal Jurnal Ekonomi Manajemen Bisnis Kompetensi Ilmiah Manajemen Bisnis Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN BISNIS Jurnal Ilmiah Edunomika (JIE) Jurnal Bakti Masyarakat Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Manajemen Bisnis dan Keuangan Jurnal Manajerial Dan Kewirausahaan Indonesian Journal of Multidisciplinary Science Journal of Accounting and Finance Management (JAFM) Paradoks : Jurnal Ilmu Ekonomi International Journal of Application on Economics and Business Jurnal Serina Ekonomi dan Bisnis Dhana Jurnal Serina Abdimas
Herman Ruslim
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Penyisihan Penghapusan Aktiva Produktif, Kualitas Piutang, Perencanaan Pajak Terhadap Penghasilan Kena Pajak Pada BPR Di Wilayah Bali dan Nusra Kadek Adi Sumartha, I; Ruslim, Herman
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2223

Abstract

Perpajakan merupakan salah satu instrumen utama dalam pengelolaan keuangan negara, besaran pajak yang harus dibayarkan ditentukan berdasarkan Penghasilan Kena Pajak (PKP) hasil dari laba setelah koreksi fiskal. Terdapat banyak faktor yang mempengaruhi Penghasilan Kena Pajak salah satunya besaran koreksi fiskal atas Penyisihan Penghapusan Aktiva Produktif (PPAP) dari dampak perubahan regulasi dari 219/PMK.011/2012 menjadi PMK 74 Tahun 2024, tingkat Kualitas Piutang dan Perencanaan Pajak. Penelitian ini dilakukan untuk mengetahui secara empiris pengaruh PPAP, Kualitas Piutang, dan Perencanaan Pajak terhadap PKP pada studi kasus perusahaan Bank Perekonomian Rakyat di wilayah Bali Nusra yang terdaftar di OJK tahun 2023-2024. Penelitian ini terdiri dari 36 perusahaan sehingga sampel penelitian sebanyak 76 sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan faktor PPAP dan Perencanaan Pajak berpengaruh positif terhadap PKP serta Kualitas Piutang tidak berpengaruh terhadap PKP. Namun, secara simultan PPAP, Kualitas Piutang dan Perencanaan Pajak berpengaruh signifikan terhadap PKP.
Faktor-Faktor Yang Mempengaruhi Nilai Emiten di Pertambangan Tanuwijaya, Margaret; Ruslim, Herman
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2230

Abstract

Industri pertambangan di Indonesia terus mengalami perkembangan yang signifikan dan berperan penting dalam mendorong pertumbuhan ekonomi nasional. Meski demikian, sektor ini masih menghadapi berbagai tantangan, khususnya yang berkaitan dengan dampak lingkungan, sosial, serta kebutuhan akan penerapan teknologi yang berkelanjutan. Penelitian ini bertujuan untuk menganalisis pengaruh net profit margin, struktur modal, imbal balik saham, dan ukuran perusahaan terhadap valuasi perusahaan, dengan pengungkapan laporan keberlanjutan sebagai variabel moderasi pada perusahaan pertambangan yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2022–2023. Pendekatan yang digunakan adalah metode kuantitatif melalui analisis regresi berganda dan analisis moderasi (Moderated Regression Analysis/MRA). Pengambilan sampel dilakukan dengan teknik purposive sampling, yang menghasilkan 15 perusahaan sebagai sampel dengan total 30 data. Temuan penelitian menunjukkan bahwa net profit margin dan imbal balik saham memiliki pengaruh terhadap valuasi perusahaan. Sementara itu, struktur modal dan ukuran perusahaan tidak menunjukkan pengaruh yang signifikan. Selain itu, pengungkapan laporan keberlanjutan tidak terbukti memoderasi hubungan antara net profit margin, struktur modal, return saham, dan ukuran perusahaan terhadap valuasi perusahaan.
Emotional Accounting: Uncovering the Role of Affect in Managerial Decision Making Tania, Tania; Ruslim, Herman
Dhana Vol. 2 No. 3 (2025): DHANA-SEPTEMBER
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/neqrk449

Abstract

This study examines the role of emotions and emotional intelligence in managerial decision-making, focusing on how affect influences performance and decision quality. Managerial decision-making is not only driven by data and rational analysis but also influenced by emotional elements that interact with rational evaluation. The study found that emotions can enrich the decision-making process, especially in situations of uncertainty or crisis. Emotional intelligence plays a crucial role in helping managers manage their own and others' emotions, and influences interpersonal relationships, ultimately improving managerial performance. However, the study also highlights psychological biases that can influence rational judgment and lead to suboptimal decisions. Conversely, an organizational culture that supports acceptance of emotions can improve decision-making quality and enhance well-being in the workplace. The study also suggests the need for technology integration, such as artificial intelligence, that must balance emotional considerations in the decision-making process. This research contributes to the development of the concept of emotional accounting, which combines behavioral economics and psychology in managerial decision-making.
THE ROLE OF TRANSFORMATIONAL LEADERSHIP, COMPENSATION, AND MOTIVATION IN JOB SATISFACTION OF GENERATION Z IN WEST JAKARTA Turangan, Joyce A.; Wijaya, Andi; Ruslim, Herman
International Journal of Application on Economics and Business Vol. 3 No. 2 (2025): May 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i2.925-973

Abstract

Generation Z, known for its attachment to digital technology and preference for flexibility, possesses unique characteristics that influence their job satisfaction. This study aims to analyze the effects of transformational leadership, compensation, and motivation on the job satisfaction of Generation Z in West Jakarta. The study uses a quantitative method with a survey of 100 respondents selected through probability sampling with a simple random approach. Data were collected via questionnaires and analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that compensation and motivation have a positive and significant effect on job satisfaction, whereas transformational leadership shows a positive but not significant effect. This study addresses the differing role of transformational leadership in enhancing job satisfaction among Generation Z compared to previous generations, suggesting that this leadership approach may be less effective for today's younger generation. This research provides valuable insights for companies in designing more effective management strategies to improve job satisfaction, retention, and productivity of Generation Z employees, particularly through compensation policies and motivation that align with their needs.
IMPACT OF ORGANIZATIONAL LEARNING ON JOB SATISFACTION, COMMITMENT, AND PERFORMANCE OF PRIVATE BANK EMPLOYEES Turangan, Joyce A.; Ruslim, Herman
International Journal of Application on Economics and Business Vol. 3 No. 3 (2025): Agustus 2025
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v3i3.1260-1268

Abstract

Employee performance serves as a vital measure in projecting future success within organizations. Key factors that influence this performance include organizational learning, job satisfaction, and employee commitment. This research investigates how organizational learning affects job satisfaction, organizational commitment, and employee performance, alongside the impact of job satisfaction and organizational commitment on performance outcomes. A quantitative method was applied through non-probability sampling, specifically convenience sampling. Primary data were obtained via an online survey involving 105 private bank employees in Tangerang, and analyzed using SmartPLS 4. The findings reveal that all proposed variables significantly and positively influence employee performance. Moreover, both job satisfaction and organizational commitment are proven to partially mediate the relationship between organizational learning and employee performance.
The Influence of Capital Intensity and Thin Capitalization on Tax Avoidance Moderated by Profitability Julianti, Julianti; Ruslim, Herman
Indonesian Journal of Multidisciplinary Science Vol. 2 No. 10 (2023): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v2i10.594

Abstract

The purpose of this research is to examine the effect of capital intensity and thin capitalization on tax avoidance with profitability as a moderating variable. The sample for this study was selected using a purposive sampling method where the data used was 116 data from manufacturing companies in the consumer goods industry sector that were listed on the Indonesia Stock Exchange (IDX) consistently from 2018 to 2021. Research data analysis was assisted with the Econometric Views (EViews) software program. The results of the study show that capital intensity and thin capitalization have a positive effect on tax avoidance, profitability does not moderate the effect of capital intensity on tax avoidance and profitability can weaken the effect of thin capitalization on tax avoidance.
THE INFLUENCE OF PROFITABILITY, FINANCIAL LEVERAGE AND FREE CASH INFLOW ON CATERING DIVIDENDS AMONG MANUFACTURING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE DURING 2017-2020 PERIOD Adiputra, I Gede; Ruslim, Herman
International Journal of Application on Economics and Business Vol. 1 No. 2 (2023): May 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i2.451-464

Abstract

The purpose of this study was to examine the effect of profitability, financial leverage, and free cash inflow on the catering tip dividend in manufacturing companies listed on the BEI. The research time span is from 2017-2020. By using EViews 11, the results show that “profitability has a positive and significant effect” on dividend premium, Influence has a negative and significant effect on premium dividends, and free cash inflow has a positive effect on premium dividends in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period.
THE INFLUENCE OF EXCHANGEABILITY, LEVERAGE, INFLATION, AND INTEREST RATE ON FINANCIAL PROBLEMS AMONG MANUFACTURING COMPANIES LISTED ON INDONESIA STOCK EXCHANGE DURING 2018-2021 Adiputra, I Gede; Ruslim, Herman
International Journal of Application on Economics and Business Vol. 1 No. 3 (2023): Agustus 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i3.1062-1073

Abstract

Many companies are facing financial difficulties and some are failed into bankruptcy. One of the categories of financial distress is business failure which is mostly caused by economic and financial factors. This research provides empirical evidence regarding internal and external factors that affect the financial distress of several companies. The sample consists of 25 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2018-2021. This study used multinomial logit regression analysis with liquidity and leverage as internal variable factors, inflation, and interest rates as external variable factors of the companies. The data had used secondary data derived from financial statements. The results showed that Exchangeability and Leverage had significant effects on Financial Distress meanwhile Interest Rates and Inflation had not influenced the Financial Distress significantly.”
FACTORS INFLUENCING THE INTENTION OF BEHAVIOR IN USING GOPAY MOBILE PAYMENT Turangan, Joyce A.; Ruslim, Herman
International Journal of Application on Economics and Business Vol. 1 No. 4 (2023): November 2023
Publisher : Graduate Program of Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ijaeb.v1i4.2569-2576

Abstract

At present, the development of technology and the internet is advancing rapidly and continues to grow from year to year. The number of smartphone and internet users is also increasing, leading to more frequent use of mobile payment applications. The use of mobile payment applications has several advantages, such as accelerating transactions and facilitating cashless payments. One of the applications used for mobile payment is GoPay, alongside other options such as OVO, Shopee, Dana, and other mobile payment platforms. The researcher aims to analyze the perception of the community towards GoPay as an electronic payment method using the Unified Theory of Acceptance and Use of Technology (UTAUT) approach, which explains user behavior toward information technology based on social influence, performance expectancy, effort expectancy, and facilitating conditions. Each determinant is then tested against behavioral intention. This study has four hypotheses that will be tested, and the data collected for this research is obtained through respondent answers from questionnaires. The data is analyzed using Partial Least Square (PLS) analysis with Smart-PLS software, and the research results indicate that all variables have a positive and significant influence on behavioral intention.
THE IMPINGEMENT OF AUDIT TENURE, AUDIT FEES, ABILITY AND AUDITOR’S INDEPENDENCE REGARDING AUDIT QUALITY Siboro, Theresia Citra; Ruslim, Herman
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.v8i1.11873

Abstract

Prevalent global economic competition has become increasingly fierce, both in business sectors and service industries such as Public Accountant Firm (KAP). With the growth of businesses that are listed on the Indonesia Stock Market, there is a rising demand for high-quality audit reports. Therefore, auditors must continually enhance the quality of their audits. This research looks into the effects of audit tenure, audit fees, ability, as well as auditor’s independence regarding audit quality. Primary data for this study were obtained through the distribution of questionnaires via Google Forms to the auditors in Public Accountant Firm (KAP) in the DKI Jakarta region. The research employed 45 sample size for purposive sampling. It made use of multiple linear regression in the analysis to examine information, and outcomes showed the proficiency variable significantly affects audit quality. However, audit tenure, audit fees, and auditor independence do not significantly affect audit quality.
Co-Authors Adiputra, I Gede ANDI WIJAYA Angelica Cipto Cahyadi, Jonathan Kenneth Dwima, Mayang Putri Edwien, Edwien Elvina Gunawan, Agnes Jessica Maria Kusuma M Julianti Julianti, Julianti Kadek Adi Sumartha, I Kevin, Nicholas Laurent, Margaret Nanjan, Hertarisa Putri Andini Rantung, Diestri Margaret Rizka Yukianti, Chaira Siboro, Theresia Citra Sudiro, Allya Nathalie Radina Tania tania, tania Tanuwijaya, Margaret Turangan, Joyce A. Wijaya, Septihani Michella Yaputra, Harsono Yukianti, Chaira Rizka