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All Journal Krisna: Kumpulan Riset Akuntansi EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Jurnal Ekonomi dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JEMMA | Journal of Economic, Management and Accounting To Maega: Jurnal Pengabdian Masyarakat International Journal of Economics, Business and Accounting Research (IJEBAR) Equity: Jurnal Ekonomi Kontigensi: Jurnal Ilmiah Manajemen Jurnal Literasi Akuntansi Jurnal Global Ilmiah IMPACTS: International Journal of Empowerment and Community Services EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN
Yhoga Heru Pratama
Universitas Sarjanawiyata Tamansiswa
Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Medicine & Pharmacology Social Sciences Other

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DINAMIKA PENELITIAN KEPATUHAN WAJIB PAJAK Sri Ayemi; Yhoga Heru Pratama; Jauzaa Azahroo Oksidea Oksidea; Fransiskus Vilisianus Sales
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 12 No 1 (2024): EDISI MARET
Publisher : Prodi Pendidikan Ekonomi-UGJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v12i1.33

Abstract

This study explores the compliance of taxpayers in Indonesia from 2013 to 2023 by mapping research published in national scientific journals. The research methodology involves a thorough literature review, examining articles with the keyword "taxpayer compliance" on scientific journal websites. The population consists of articles on taxpayer compliance, and the sample is selected based on criteria such as keyword relevance, completeness, clarity, and online accessibilityThe mapping of journal names aims to categorize articles, facilitating information on journal consistency in publishing content related to taxpayer compliance. The findings reveal continuous publications on taxpayer compliance in scientific journals throughout the years, with 2017 dominating the articles. E-Jurnal Akuntansi emerges as the most prolific journal in publishing these articles. The prevalent research method is quantitative, with awareness of taxpayers being the most commonly studied variable. Implications of the study include recognizing E-Jurnal Akuntansi and Jurnal Akuntansi as promising channels for future researchers and the potential for more varied and in-depth results through the use of qualitative methods. The study also highlights the predominance of primary data sources and suggests the exploration of alternative sources such as observation and interviews for richer and more realistic data.
The Influence of Environment, Social and Governance on Optimal Portfolio Risal Rinofah; Pristin Prima Sari; Yhoga Heru Pratama; Irwan Trinugroho; Galuh Mira Saktiana
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.415

Abstract

Purpose: This study aims to examine the effect of Environmental, Social, and Governance (ESG) performance on optimal portfolio formation among energy and mineral companies listed on the Indonesia Stock Exchange (IDX). It further investigates the individual contribution of each ESG dimension in explaining portfolio optimization. Method: This study employs a quantitative research design using secondary data from the sustainability reports and annual reports of energy and mineral firms listed on the Indonesia Stock Exchange during 2020–2024. A purposive sampling technique was applied, resulting in 32 firms (160 firm-year observations). ESG performance was measured using the Global Reporting Initiative (GRI) indicators, while the optimal portfolio was assessed based on expected return and portfolio risk. The hypotheses were tested using multiple linear regression analysis. Findings: The findings reveal that Environmental, Social, and Governance (ESG) jointly have a significant effect on optimal portfolio performance. Partially, environmental and governance dimensions positively influence optimal portfolios, whereas the social dimension does not show a significant effect. The results indicate that investors place greater emphasis on environmental and governance practices than social initiatives when evaluating optimal portfolios in the Indonesian energy and mineral sector. Novelty: This study extends the ESG literature by integrating GRI-based ESG disclosure with optimal portfolio theory in the context of Indonesia's energy and mineral sector. Unlike previous studies that primarily examine the relationship between ESG and firm performance, this research provides empirical evidence on how individual ESG dimensions contribute to portfolio optimization using expected return and risk as the investment performance framework.
Pengaruh Self Efficacy, Pengetahuan Perpajakan dan Ajaran Tamansiswa Tri Nga Terhadap Minat Berwirausaha: Motivasi Sebagai Variabel Mediasi Isa Rahmawati Andini; Yhoga Heru Pratama
Jurnal Global Ilmiah Vol. 1 No. 3 (2023): Jurnal Global Ilmiah
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/jgi.v1i3.20

Abstract

Penelitian ini fokus pada pemahaman dampak self efficacy, pengetahuan perpajakan, ajaran tamansiswa tri-nga, dan minat berwirausaha pada mahasiswa ekonomi, dengan motivasi sebagai faktor mediasi. Dengan menggunakan teori SCCT (Social Cognitive Career Theory) sebagai kerangka konseptual, penelitian ini mengidentifikasi hubungan saling mempengaruhi antara individu dan lingkungannya. Data dikumpulkan melalui kuesioner berbasis data primer, dengan metode analisis regresi linier berganda sebagai alat analisis utama. Hasil penelitian menegaskan bahwa self efficacy dan pengetahuan perpajakan memiliki pengaruh positif signifikan terhadap motivasi mahasiswa, dan keduanya berperan sebagai mediator dalam meningkatkan minat berwirausaha. Selain itu, ajaran tamansiswa tri-nga juga terbukti memberikan kontribusi positif terhadap perkembangan minat berwirausaha mahasiswa. Temuan ini memberikan wawasan penting bagi pengembangan pendidikan ekonomi, menekankan pentingnya memperkuat self efficacy dan pengetahuan perpajakan sebagai pendorong motivasi, sambil mengakui peran positif ajaran tamansiswa dalam membentuk minat berwirausaha. Implikasi praktis dari penelitian ini dapat digunakan untuk merancang strategi pendidikan yang lebih efektif dan mendukung pertumbuhan jiwa kewirausahaan di kalangan mahasiswa ekonomi.
Mentoring Financial Reporting according to Sharia Principles by Implementing Tri Nga (Ngerti, Ngrasa, Nglakoni) Suyanto; Fuadhillah Kirana Putri; Yhoga Heru Pratama; Mohammad Ahyar Syafwan Lysander
IMPACTS: International Journal of Empowerment and Community Services Vol. 3 No. 1 (2024)
Publisher : Faculty of Economics Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/impacts.v3i1.17278

Abstract

Purpose - The aims of this community service program is to provide and increase an understanding to the management of sharia cooperative how to make correct manual records in accordance with sharia accounting principles by integrating Tamansiswa’s teaching called Tri Nga Teachings (Ngerti, Ngrasa, Nglakoni). Methods - This community service activity is delivering lecture material on the preparation of financial statements for sharia cooperative based on sharia accounting principles by integrating the Tri Nga Teachings (Ngerti, Ngrasa, Nglakoni). At the end of the activity, program evaluation and monitoring programs are carried out. Result and discussions -The result of this community service activity is to increase partners' knowledge and skills in preparing financial reporting for sharia cooperative in accordance to sharia acoounting principles so that a problem like discrepancy between recording and actual transactions can be avoided. It is hoped that human resouces of sharia cooperative’s ability to run the business can be improved. Conclusion - Financial statement plays an important role in business activity. The inability of cooperative members to prepare financial statements is still a major problem. Through this community service program, the capability of the sharia cooperative’s member increase and it willl allow them to present financial statements in accordance with sharia accounting principles.
The Effect of Tax Planning and Profitability on Company Value with Good Corporate Governance as a Moderating Variable Suyanto; Risty Emilia; Yhoga Heru Pratama; Fuadhillah Kirana Putri
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2920

Abstract

This research aims to investigate the impact of Tax Planning and Profitability on a company's value, with Good Corporate Governance (GCG) serving as a moderating factor. The purpose of this investigation is to gain insight into how tax regulations and profitability impact corporate value, along with the contribution of effective governance in managing this relationship. By employing quantitative techniques, the study analyzes secondary information from 61 manufacturing firms registered on the Indonesia Stock Exchange (IDX) from 2019 to 2023, utilizing various methods, including linear regression and moderated regression analysis (MRA). The findings reveal that Tax Planning positively and significantly affects a company's value. However, there is a lack of evidence suggesting that profitability has a considerable effect on corporate worth. Furthermore, GCG has a significant negative moderating effect on the relationship between tax planning and company value, indicating that the positive effects of tax planning might be diminished. On the other hand, GCG shows a substantial positive impact on the relationship between a firm's value and profitability. This research concludes that while Tax Planning is vital for enhancing company value, the application of GCG may influence this relationship.
THE WORKING CAPITAL, INVESTMENT, THIRD PARTY FUND ON OUTSTANDING FINTECH WITH CREDITOR GROWTH AS MODERATOR Risal Rinofah; Pristin Prima Sari; Yhoga Heru Pratama; Irwan Trinugroho
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.15628

Abstract

The research aims to empirically examine the influence of working capital financing, investment and third party funds on Fintech Outstanding with Credit Growth Moderators in 2020-2023. Multiple Linear Regression Method with SPSS IBM 20 analysis tool. The significance level of the accepted research hypothesis is 5%. The research sample uses data from the My Data application in Yogyakarta online from the OJK. The benefit of the research is that investors can consider investing in Fintech Lending companies, for Fintech Company management it is to consider flexibility in credit conditions for MSMEs to increase Fintech Outstanding. The results of the research are that working capital credit has a significant effect on outstanding fintech but investment credit, deposits and creditor growth do not have a significant effect on outstanding fintech. Creditor growth was unable to significantly moderate working capital and investment in outstanding fintech. Keywords : Creditor, Fintech, Investment, Third Party fund, Working Capital.
Co-Authors Abdul Rokhim Adolof Sairo Ngongo Antonius Rizky Devi Triani Enggar Dwi Kharisma Enggar Kartika Cahyaning Fransiskus Vilisianus Sales Fuadhillah Kirana Putri Fuadhillah Putri Galuh Mira Saktiana Irwan Trinugroho Irwan Trinugroho Isa Rahmawati Andini Jauzaa Azahroo Oksidea Oksidea Pristin Prima Sari Risal Rinofah, Risal Risty Emilia Rita Oktaviani Roy Frananda Saragih Sri Ayem Sri Lestari Yuli Prastyatini Suddin Lada Supatman Supatman Suyanto . Umi Wahidah