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All Journal SOCIOLOGIE Gema Wiralodra Ahsanta Jurnal Pendidikan Jurnal Entrepreneur dan Manajemen Sains Journal Research of Social Science, Economics, and Management
Asep Saputra
Departemen Teknik Kimia, Fakultas Teknik, Universitas Indonesia, Depok 16424, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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FAKTOR-FAKTOR PENYEBAB DAN DAMPAK SESEORANG BERMAIN JUDI TOGEL (TOTO GELAP) (Studi di Desa Bengkulu Rejo Kecamatan Gunung Labuhan Kabupaten Way Kanan) Saputra, Asep; Syani, Abdul
SOCIOLOGIE Vol 1, No 2 (2013)
Publisher : SOCIOLOGIE

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Abstract

This study aims to determine the cause of a persons gambling lottery, how it impacts experienced post players to play gambling toggle, and how the reality of the condition of the villagers of Bengkulu rejo with lottery gambling. This study uses qualitative methods. Collecting data using in-depth interview techniques. Determination of purposive sampling of informants by selecting some community members who are directly involved in game gambling lottery and some village leaders Bengkulu rejo devices. The results showed that: firstly, the tendency of actors to play gambling toggle caused social and economic factors, as well as followed by other causal factors, namely the situational factor, the curiosity factor, factor perception of skills, and perception of victory factor; second, impact experienced actors affect the familys economic, social, and psychological offender; third, safety and comfort of Bengkulu villagers rejo be disturbed.Keywords: Impact, gambling toggle
PENGARUH MODEL STAD BERBANTUAN VIDEO TERHADAP HASIL BELAJAR MATEMATIKA PESERTA DIDIK Saputra, Asep; Mashari, Ali; Herpratiwi, Herpratiwi
AHSANTA JURNAL PENDIDIKAN Vol 10 No 2 (2024)
Publisher : STKIP Al Islam Tunas Bangsa

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Abstract

This research aims to determine the influence of the video-assisted student teams achievement division type cooperative learning model on mathematics learning outcomes for class VA at SD Muhammadiyah 3 Panjang, Bandar Lampung City. This research is quantitative research in the form of one group pretest-posttest. The population this study were all class V students at SD Muhammadiyah 3 Panjang, Bandar Lampung City. The sampling technique used purposive sampling, while the data collection technique used tests and the data analysis technique used was the paired T test. The results of the research are shown by the results of the t-test with a Sig. (2-tailed) value of 0.000 < 0.05. So it can be concluded that there is an influence of the Video-Assisted Student Teams Achievement Division Type Cooperative Learning Model on the mathematics learning outcomes of class VA students at SD Muhammadiyah 3 Long Bandar Lampung City.
Factors affecting earnings management: current tax expenses, deferred tax liabilities, and deferred tax expenses Saputra, Asep; Kuntadi, Cris
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.514

Abstract

Previous or relevant research is fundamental in a study or scientific article. Previous relevant research strengthens the theory and phenomena of the relationship or influence between variables. This article reviews the factors influencing earnings management, namely current tax, Deferred Tax Liabilities, and Deferred Tax Expenses, a literature study on tax accounting. This article aims to build a hypothesis on the influence between variables to be used in further research thesis literature review article results in e are: 1) the current tax burden affects earnings management; 2) current tax liabilities affect deferred tax; and 3) deferred tax expense affects earnings management.
PENGARUH PENGETAHUAN PRODUK DAN PEMASARAN MEDIA SOSIAL TERHADAP KEPUTUSAN PEMBELIAN PRODUK SEPATU VENTELA PADA TIK-TOK SHOP Saputra, Asep; Bustami, Taufik
Jurnal Entrepreneur dan Manajemen Sains (JEMS) Vol. 7 No. 1 (2026): Januari
Publisher : UM. Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jems.v7i1.9787

Abstract

This research aims to examine the influence of Product Knowledge and Pemasaran Media Sosial on Purchase Decisions of TikTok Shop products, using a case study of students at Universitas Muhammadiyah Bengkulu. The study involves 110 respondents from Bengkulu City who are active TikTok Shop customers. the results of simple regression analysis show that Product Knowledge significantly affects Purchase Decisions, with a regression coefficient of β = 0.472, t-value = 5.004 > t-table = 1.982, and a significance level of 0.000 < 0.05. Similarly, Social Media Marketing also has a significant effect on Purchase Decisions with β = 0.335, t-value = 3.401 > t-table, and a significance level of 0.001 < 0.05. Multiple linear regression analysis produced the equation Y = 6.574 + 0.472X₁ + 0.335X₂, with an F-value = 52.870 > F-table = 3.08 and a significance level of 0.000, indicating that both independent variables significantly influence Purchase Decisions simultaneously. The coefficient of determination (R²) is 0.495, meaning that 49.5% of the variation in Purchase Decisions can be explained by Product Knowledge and Social Media Marketing, while the remaining 50.5% is influenced by other factors outside the model. In conclusion, both consumer product knowledge and social media marketing strategies play a vital role in enhancing purchase decisions on the TikTok Shop platform. Keywords: Product Knowledge, Social Media Marketings, Purchase Decision
The Role of Accounting Digitalization in Enhancing the Effectiveness of Corporate Tax Planning Saputra, Asep
Journal Research of Social Science, Economics, and Management Vol. 5 No. 9 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i9.1437

Abstract

Digitization of accounting is one of the important factors in increasing the effectiveness of corporate tax planning in the era of digital transformation. This research aims to analyze the role of accounting digitization in supporting more effective and efficient tax planning. The research method used is a qualitative approach with a descriptive design through literature study and conceptual analysis of the implementation of digital accounting technology. The results of the study show that accounting digitization is able to improve the quality of financial information through a real-time, integrated, and accurate system, thereby accelerating the process of preparing tax reports, reducing the error rate, and increasing compliance with tax regulations. In addition, the use of technology such as ERP, cloud accounting, big data analytics, and artificial intelligence allows companies to conduct tax analysis more comprehensively and predictively. However, the implementation of digitalization still faces challenges in the form of high investment costs, limited human resources, and data security risks. This study concludes that accounting digitalization has a strategic role in increasing the effectiveness of tax planning, both in terms of operational efficiency and more optimal tax decision-making.
Co-Authors Abdul Syani Ali Mashari, Ali ARDIANSYAH ARDIANSYAH Bustami, Taufik Cris Kuntadi Herpratiwi Herpratiw