Articles
Exploring Financial Resilience in Lampung Province: The Effect of Digital Financial Literacy, Numeracy Skills, and Financial Behavior on Youth
Haryati, Septi;
Suripto, Suripto;
Wardianto, Kussuyatmono Bagus;
Pratama, Maulana Agung
The Es Accounting And Finance Vol. 3 No. 01 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute
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DOI: 10.58812/esaf.v3i01.374
The unstable global economy, financial challenges, and limited research on financial preparedness in emergencies have made the topic of financial resilience a key topic among researchers, especially for generations Y and Z. This study examines the impact of digital financial literacy, numeracy skills, and financial behavior on financial resilience in Generation Y and Z in Lampung Province. This research is explanatory with a quantitative approach. Data analysis used multiple linear regression techniques. The sample was 100 Generation Y and Z in Lampung Province. The outcome of the examination revealed that partially, digital financial literacy and numeracy skills do not have a substantial effect on financial resilience. However, financial behavior has a substantial impact on financial resilience. Simultaneously, digital financial literacy, numeracy skills, and financial behavior have a significant effect on the financial resilience of Generation Y and Z in Lampung Province.
THE INFLUENCE OF FIRM SIZE AND GEARING ON INCREASE IN PROFITS IN CUISINE AND REFRESHMENT SUB-SEGMENT ORGANIZATIONS REGISTERED ON THE INDONESIA EQUITY MARKET FOR THE PERIOD 2018-2022
Fajaryati, Hijroini;
Sunarti, Desi;
Nurhasanah, Nurhasanah;
Ayudia, Rosalina;
Suripto, Suripto
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 2 No. 1 (2024): Oktober
Publisher : Yayasan Nuraini Ibrahim Mandiri
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DOI: 10.70248/jmie.v2i1.1263
The objective of this research is to analyze whether there is an impact of company size and gearing on profit growth in the culinary and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. In this study, the dependent variable is profit growth, while the independent variables are company size and gearing. This study uses a quantitative analysis method and purposive sampling technique, utilizing annual financial report data from sixteen culinary and beverage sub-sector companies listed on the IDX. Data testing in this research was conducted using SPSS software version 26. After testing, both variables were found to be valid and reliable. According to this research, the company size variable does not have a significant positive impact on profit growth in culinary and beverage sub-sector companies listed on the IDX. The second finding of this research indicates that the gearing variable has a significant negative impact on profit growth, suggesting that companies with a high debt-to-equity ratio experience an increase in debt usage as a source of funding, which burdens the company with high interest expenses that must be paid, ultimately leading to a decrease in company profits.
Sosialisasi Teknis Tata Cara Pelaporan SPT Tahunan PPH Orang Pribadi pada ASN Dan PJLP di Kelurahan Kota Bambu Selatan
Ibraham, Diki;
Hasanah, Nurul;
Ulfa, Nurul;
Rahmawati, Rahmawati;
Rokhmawati, Siti Wulan;
Suripto, Suripto
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)
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The result of this community service activity is the improvement of participants' understanding and skills, especially civil servants (ASN) and contract workers (PJLP) in the South Kota Bambu sub-district, in reporting the Annual Income Tax Return (SPT) of individual taxpayers through E-Filing. The training materials delivered practically and interactively successfully addressed the challenges faced by the participants. Evaluation shows that this activity has a positive impact in enhancing knowledge and understanding related to taxation. Keywords: ASN and PJLP, Kota Bambu Selatan Subdistrict, Reporting of Annual Income Tax Returns.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI
Setiawan, Didik;
Suripto, Suripto;
Rosini, Iin
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi
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DOI: 10.5281/zenodo.13937629
This research aims to find out and analyze whether Corporate Social Responsibility, Intellectual Capital have an effect on company value. With Financial Performance as a Moderating variable. This type of research is associative quantitative research, using secondary data. The data analysis method used is a panel data regression test using Microsoft Excel and Eviews 12 applications. The population in this research is the Jakarta Islamic Index 70 companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Data collection techniques in research. The sampling technique was saturated with the results of 70 research populations becoming 46 companies with an observation period of 5 years, so that 230 data were processed in this research. The research results show that Corporate Social Responsibility influences company value, Intellectual Capital influences company value, Financial Performance Moderates the relationship between Corporate Social Responsibility and company value, Financial Performance Moderates the relationship between Intellectual Capital and company value. Keywords: Company Value, Corporate Social Responsibility, Intellectual Capital, Financial Performance
Does corporate social responsibility moderate the effect of earnings performance and institutional ownership on corporate tax avoidance?
Suripto, Suripto;
Hakim, Dani Rahman
Journal of Accounting and Investment Vol. 25 No. 3: September 2024
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia
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DOI: 10.18196/jai.v25i3.22124
Research aims: This study examines the role of corporate social responsibility in moderating the effect of earnings performance and institutional ownership on corporate tax avoidance of companies in the Investors 33 index between the 2018-2022 period.Design/Methodology/Approach: This study developed and estimated two regression models with panel data of 165 observations. These models were estimated by the random effect estimator.Research findings: This study found that corporate social responsibility strengthens the negative effect of earning performance on corporate tax avoidance. Companies with high earnings performance and those more socially responsible are likely more compliant in paying taxes. It confirms the corporate culture theory in Indonesian companies with relatively high share performance. On the other hand, this study also uncovered that corporate social responsibility increases the positive effect of institutional ownership on corporate tax avoidance. The large percentage of institutional ownership balanced by more corporate social responsibility activities could trigger companies to engage in more significant tax avoidance. These findings indicate that institutional investors of 33 companies in the investors index are more oriented on returns than company reputation.Theoretical contribution/Originality: As far as known, this study is the first to explain the moderating role of corporate social responsibility on the effect of earnings performance and institutional ownership on corporate tax avoidance in the context of companies with high share performance.Practitioner/Policy implication: This study urges the government to supervise the corporate social responsibility activities issued by companies to ensure that they are not generated as a corporate tax avoidance motive .Research limitation/Implication: This study did not check for possible bias caused by outlier data. This study also did not control how institutional investors are represented on the board of commissioners, so the effect of IO tends to be difficult to explain based on this perspective.
SOSIALISASI KESADARAN PAJAK SEJAK DINI PADA SISWA MADRASAH ALIYAH SOEBONO MANTOFANI JOMBANG, CIPUTAT – TANGERANG SELATAN
Suripto, Suripto;
Juna Sari Berutu;
Arum Wulandari;
Rarasasi Ribka Redonoarsi;
Wahyudi Widodo;
Dedi Ardianto
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 2 (2024): April
Publisher : CV. Alina
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DOI: 10.59407/jpki2.v2i2.618
Program Pengabdian Kepada Masyarakat dengan tema Sosialisasi Kesadaran Pajak Sejak Dini bertujuan untuk meningkatkan pemahaman akan peran penting pajak dalam pembangunan nasional kepada siswa-siswi sekolah tingkat menengah atas. Fokusnya adalah memberikan pemahaman awal tentang pajak sejak dini dan menumbuhkan kesadaran untuk menunaikan kewajiban perpajakan kepada negara, mengingat mereka merupakan generasi penerus bangsa yang perlu mengetahui tentang pajak serta memahami peran penting mereka terhadap penerimaan negara dari sektor ini. Kegiatan ini dilaksanakan karena kurangnya pemahaman terkait kewajiban perpajakan di kalangan siswa, serta kurangnya pendidikan dasar tentang pajak dalam kurikulum sekolah menengah. Dengan demikian, tujuan dari program ini adalah untuk melengkapi kekurangan pendidikan perpajakan serta menumbuhkan kesadaran pajak pada generasi muda sejak dini. Melalui kegiatan ini dapat disimpulkan bahwa edukasi perpajakan pada dasarnya sudah bisa dimulai sejak pada saat generasi muda mulai memasuki usia matang. Mereka juga akan belajar bahwa fasilitas umum yang mereka nikmati merupakan hasil dari kontribusi pajak yang digunakan untuk membangun infrastruktur yang bermanfaat bagi masyarakat secara keseluruhan. Dengan demikian pendidikan tentang pajak mungkin sudah saatnya dibangun sejak sekolah level menengah atas, dan bukan lagi hanya menjadi pendidikan khusus tingkat perguruan tinggi atau lembaga kursus independen yang terpisah dari kurikulum sekolah.
PENERAPAN METODE OPTIMASI JARINGAN KERJA PADA MANAJEMEN PROYEK MENGGUNAKAN EXCEL SOLVER
Noorbaity Noorbaity;
Suripto Suripto
Jurnal Poli-Teknologi Vol. 14 No. 1 (2015)
Publisher : Politeknik Negeri Jakarta
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DOI: 10.32722/pt.v14i1.729
Abstract Network is a diagram illustrating the relationship of dependence between the parts and the activities used to solve complex mathematical problems to make it more simple and easily observed . Analysis on the network can be done by using appropriate calculation procedures in the operations research methods to produce a system of decision making based on the results of the optimization calculations . Special problems that utilizes network analysis optimization problem of which this is the special problems associated with project management . Network model is a particular model of linear modeling . Network optimization problems with many variables and constraint functions manually can not be done with manually calculation . They need to be calculated with a computer . One of the software associated with the calculation processing network optimization problems is Excel Solver . Excel Solver is software can be installed from MS Excel , which generally already owned by each computer . The focus of the study was to investigate the application of network optimization methods on project management and process the programs to excel solver . Keywords: optimization , network , Excel Solver . Abstrak Jaringan kerja (network) adalah suatu diagram yang menggambarkan hubungan ketergantungan antara bagian-bagian kegiatan dan digunakan untuk membantu menyelesaikan masalah matematika yang cukup rumit agar menjadi lebih sederhana dan mudah diamati. Analisis pada jaringan kerja tersebut dapat dilakukan dengan menggunakan prosedur perhitungan sesuai metode pada riset operasi untuk menghasilkan suatu sistem pengambilan keputusan berdasarkan hasil perhitungan optimasi. Permasalahan khusus yang memanfaatkan persoalan optimasi analisis jaringan kerja ini diantaranya adalah permasalahan khusus terkait dengan manajemen proyek. Model jaringan kerja merupakan model khusus dari pemodelan linier. Untuk permasalahan optimasi jaringan kerja dengan banyak variabel dan fungsi kendala maka penyelesaian secara manual tidak lagi memungkinkan sehingga perlu dihitung dengan komputer. Salah satu software yang terkait dengan pengolahan perhitungan permasalahan optimasi jaringan kerja adalah Excel Solver. Kelebihan Excel Solver dibanding software lainnya adalah karena software ini dapat diinstall dari MS Excel yang pada umumnya sudah dimiliki oleh setiap komputer. Fokus penelitian adalah meneliti penerapan metode optimasi jaringan kerja pada manajemen proyek dan pengolahan program serta datanya dengan excel solver. Kata Kunci: optimasi, jaringan kerja, Excel Solver
Implementation of Balanced Scorecard as a Benchmarking Tool in Public Organizations
Wijaya, Uki Budi Wijaya;
Suprayogi, Suprayogi;
Zahra, Indri Eliza;
Suripto, Suripto;
Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan
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In the era of globalization and rapid information technology development, public organizations in Indonesia face demands to improve performance and accountability. The Balanced Scorecard (BSC) is a strategic management tool that can help public organizations focus more on long-term vision and strategy while enhancing accountability and transparency in resource management. This study aims to explore the implementation of BSC as a benchmarking tool in several public organizations in Indonesia. Through case studies, this research identifies challenges faced and best practices in BSC implementation. The results show significant improvements in financial performance in 2022 compared to 2021, despite challenges such as limited resources and resistance to change. Recommendations to enhance BSC implementation effectiveness include training, leadership commitment, and adjustments to the local context. This study is expected to make a significant contribution to the development of performance management in Indonesia's public sector.
The Effect of Environmental Performance and Agency Cost on Financial Performance
Augustin, Lestari;
Anjelia, Viona;
Hirmaleny, Yenny;
Suripto, Suripto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan
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DOI: 10.37641/jiakes.v12i5.2850
This study examines the impact of environmental performance and agency cost on financial performance. The population of this study consists of manufacturing companies listed on the Indonesian Stock Exchange (BEI) from 2018 to 2022. A total of 162 observations from 27 companies were obtained using purposive sampling. The study employs a quantitative approach and uses panel data regression analysis with E-Views 10 software. The results show that environmental performance and agency cost have a simultaneous impact on financial performance. However, environmental performance does not have a significant impact on financial performance, while agency cost does. The study recommends that companies pay attention to agency cost to maintain their financial performance.
The Effect of Financial Planning, Budgeting and Estimation in the Business Plan
Antonius, Antonius;
Argunanto, Argunanto;
Wulan, Defina Andany;
Zahra, Indri Eliza;
Arifin, Deni;
Anjelia, Viona;
Suripto, Suripto;
Holiawati, Holiawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan
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Hospital financial planning is basically a process of analysis, policy and projection that aims to help organizations achieve financial success. Budgeting is needed to allocate costs to certain activities that have been planned for a predetermined period of time. In addition, estimation is used as a systematic assessment tool for the success and/or failure of a policy or program in achieving the goals and objectives that have been set because estimation is an activity to track business performance whether it is in accordance with expectations or not. However, the lack of employee understanding of financial planning, budgeting and estimation has an impact on the efficiency and effectiveness of fund management. In addition, the lack of access to accurate financial data is a challenge in decision making. Therefore, training and socialization are very important for financial employees. With increasing literacy in Planning, Budgeting and Estimation, employees of PT. Medikarya Utama are expected to be able to carry out operational efficiency of the company.