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PENGARUH CAPITAL INTENSITY, SALES GROWTH, DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE SEKTOR TELEKOMUNIKASI DAN TRANPORTASI Juniar, Mirna; Azis, Mohammad Taufik; Surono, Surono
Jurnal Ilmiah Ekonomi Manajemen Jurnal Ilmiah Multi Science Vol 16, No 01 (2025): Jurnal Ilmiah Ekonomi Manajemen
Publisher : Universitas Muhammadiyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52657/jiem.v16i01.2987

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity, sales growth, dan transfer pricing terhadap tax avoidance pada perusahaan sektor telekomunikasi dan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel. Sampel penelitian dipilih menggunakan teknik purposive sampling, dan diperoleh sebanyak 12 perusahaan yang memenuhi kriteria. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan. Hasil penelitian menunjukkan bahwa capital intensity dan sales growth tidak berpengaruh signifikan terhadap tax avoidance, sedangkan transfer pricing memiliki pengaruh negatif yang signifikan. Secara simultan, ketiga variabel tersebut terbukti berpengaruh terhadap tax avoidance pada perusahaan yang diteliti.
PENGARUH ERM, PROFITABILITAS, DAN UMUR PERUSAHAAN TERHADAP NILAI PERUSAHAAN: STUDI EMPIRIS PADA BANK UMUM KONVENSIONAL DI INDONESIA Azira, Indah Nur; Azis, Mohammad Taufik; Surono, Surono
Jurnal Ilmiah Ekonomi Manajemen Jurnal Ilmiah Multi Science Vol 16, No 01 (2025): Jurnal Ilmiah Ekonomi Manajemen
Publisher : Universitas Muhammadiyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52657/jiem.v16i01.3008

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan Enterprise Risk Management (ERM), profitabilitas, dan umur perusahaan terhadap nilai perusahaan pada Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Nilai perusahaan diukur menggunakan rasio Tobin’s Q, sedangkan pengungkapan ERM mengacu pada indikator yang ditetapkan oleh COSO 2017. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif, dengan metode regresi linier berganda berdasarkan 160 data observasi dari 40 perusahaan setiap tahunnya. Hasil penelitian menunjukkan bahwa pengungkapan ERM, profitabilitas, dan umur perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan. Temuan ini mendukung teori sinyal, yang menyatakan bahwa transparansi dalam pengungkapan informasi keuangan dan pengelolaan risiko dapat meningkatkan persepsi investor, sehingga berdampak pada peningkatan nilai perusahaan. Penelitian ini memberikan implikasi praktis bagi manajemen perbankan dalam meningkatkan nilai perusahaan melalui strategi pengelolaan risiko yang efektif dan berkelanjutan.
Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia Ika Kartika; Mohammad Taufik Azis; Surono, Surono
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1203

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan Good Corporate Governance (GCG) terhadap kinerja keuangan perbankan syariah di Indonesia pada periode 2021–2023. Mekanisme GCG yang dikaji mencakup Dewan Direksi, Dewan Komisaris, Dewan Pengawas Syariah, Komite Audit, dan Kepemilikan Institusional. Kinerja keuangan diukur menggunakan indikator Return on Assets (ROA). Hasil penelitian menunjukkan bahwa hanya Dewan Direksi yang memiliki pengaruh signifikan terhadap kinerja keuangan, namun dengan arah negatif. Sementara itu, Dewan Komisaris, Dewan Pengawas Syariah, Komite Audit, dan Kepemilikan Institusional tidak berpengaruh signifikan secara parsial. Temuan ini menekankan pentingnya efektivitas struktur dan fungsi tata kelola dalam meningkatkan profitabilitas bank syariah. Oleh karena itu, peningkatan kualitas sumber daya manusia, independensi, serta peran aktif dari setiap organ tata kelola perlu diperkuat agar penerapan GCG dapat berkontribusi optimal terhadap kinerja keuangan perbankan syariah di Indonesia.
Cost of Goods Sold Determination Analysis in Thrifting Business: The Case of @VINIZARA Cahyaningtiyas, Niken; Aziz, M Taufik; Surono, Surono
Strata International Journal of Social Issues Vol. 2 No. 2 (2025): August
Publisher : CV. Strata Persada Academia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59631/sijosi.v2i2.431

Abstract

The thrifting industry in Indonesia has experienced rapid growth, particularly among Generation Z consumers who prioritize affordability and sustainable fashion. This study investigates the cost of goods sold (COGS) determination process in a thrift-based retail enterprise, using @Vinizara in Cirebon as a case study. Employing a qualitative methodology with descriptive case study analysis, data were collected through in-depth interviews, direct observations, and financial document reviews. The research explores the cost calculation methods and pricing strategies used by the business, including cost-plus pricing, competitive pricing, and value-based pricing, while assessing their alignment with established cost accounting theories. The findings reveal that despite the absence of formal accounting systems, the applied pricing approach—based on practical intuition and market sensitivity—has enabled consistent inventory turnover and business sustainability. The study further highlights the importance of structured cost documentation and the use of appropriate COGS calculation methods to enhance pricing accuracy and operational efficiency. This research contributes theoretically to the literature on cost accounting in non-conventional retail and offers practical recommendations for thrift business owners and policymakers to improve financial literacy and pricing strategy implementation in MSMEs operating within the secondhand apparel sector.
Enhancing Workforce Adaptability Through Structured Digital Literacy Skill Set and Competency Standard: A Research and Development Study Surono, Surono
Edunity Kajian Ilmu Sosial dan Pendidikan Vol. 4 No. 8 (2025): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v4i8.419

Abstract

The accelerating pace of digital transformation has reshaped workforce demands, requiring not only technical competence but also adaptability in digital environments. However, a persistent digital skills gap continues to hinder employability and productivity, as many educational frameworks lack structured and standardized digital literacy competencies aligned with industry expectations. To address this, the study employed a research and development approach using the Integrated Interface Model to formulate a digital literacy skill set and corresponding competency standards, which were validated through the RMCS system and focus group discussions with industry and academic experts. The results include eight competency units covering core and elective digital capabilities such as digital tool operation, information evaluation, ethical online communication, cybersecurity, e-commerce management, and digital content creation. This competency framework provides a modular and competency-based foundation to improve workforce adaptability and supports educational alignment with regional and global standards such as ASEAN MRA-TP and UNESCO CBET. The study calls for the adoption of these structured competencies into academic and vocational systems to enhance workforce readiness and future resilience in the digital economy.
APPLICATION GATEWAY DAN STATEFUL INSPECTION METHOD PADA IMPLEMENTASI FIREWALL UNTUK OPTIMASI KEAMANAN JARINGAN KOMPUTER Vydia, Vensy; Surono, Surono; Setiarso, Galih
Jurnal Pengembangan Rekayasa dan Teknologi Vol. 4 No. 2 (2020): November (2020)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jprt.v16i2.2624

Abstract

Firewall atau keamanan sangat di perlukan untuk jaringan internet pada saat ini dengan semakin berkembangnya teknologi internet dan semakin berkembangnya berbagai macam ancaman dari dunia maya entah itu virus maupun yang lainya firewall merupakan alat atau software keamana jaringan seperti pada hadware jaringan pada umumnya dan firewall Application Gateway ini sangat   sesui diterapkan pada model jaringan internet dengan sekala menengah maupun sekala besar, suatu kampus dengan jaringan yang sangat luas dan besar sangat memerlukan firewall untuk keamana jaringan localnya.Stateful pada firewall merupakan bagian penting untuk memfilter suatu paket ada yang di minta dan di kirim kepada penguna jaringan internet. Pada bagian ini sangat riskan terhadap serangan keamanan. Keamanan pada data di suatu instansi sangat di perlukan supaya mencegah kebocoran data kepada pihak pihak yang tidak bertanggung jawab serta penyalahgunaan data.  Serangan terhadap keamanan sistem informasi (security attack) dewasa ini seringkali terjadi. Kejahatan computer (cyber crime)pada dunia maya seringkali dilakukan oleh sekelompok orang yang ingin menenembus suatu keamanan sebuah sistem. Aktivitas ini bertujuan untuk mencari, mendapatkan, mengubah, dan bahkan menghapus informasi yang ada pada sistem tersebut jika memang benar-benar dibutuhkan
Uji Komparasi Quality of Service Antara Metode Routing dan VLAN pada Distribusi Paket Data Jaringan Internet Surono, Surono; Christanto, Febrian Wahyu; Maulana, Charis
Jurnal Pengembangan Rekayasa dan Teknologi Vol. 4 No. 2 (2020): November (2020)
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jprt.v16i2.3058

Abstract

Internet memiliki mobilitas yang sangat tinggi terutama di masa Pandemi Virus Covid-19 saat ini. Sebagai contoh proses belajar mengajar di dunia pendidikan diharuskan berjalan secara online menjadikan internet sebagai kebutuhan paling penting. Universitas Semarang adalah institusi pendidikan yang saat ini memiliki total bandwidth sebesar hampir 3 Gbps, didistribusikan baik secara wired dan wireless ke seluruh LAN meliputi sekitar 15-20 gedung. Pengguna internet di Universitas Semarang dapat mencapai 2000-5000 user setiap harinya. Metode distribusi paket data jaringan internet menggunakan metode VLAN Routing pada Switch Layer 3. Permasalahan pembagian bandwidth yang tidak merata, beban kerja hardware yang tinggi, serta status down pada distribusi paket data menyebabkan QOS dari internet menjadi tidak optimal. Dalam distribusi paket data terdapat 2 (dua) metode yang dapat diterapkan yaitu VLAN Routing pada Switch Layer 3 dan Routing pada Router menggunakan NAT. Penelitian ini akan melakukan uji komparasi QOS pada kedua metode distribusi paket data. Parameter yang akan dibandingkan adalah efisiensi resource, beban kerja resource, manajemen bandwidth, manajemen trafik, throughput, kecepatan distribusi, dan keamanan. Metode penelitian menggunakan PPDIOO. Hasil dari penelitian ini dapat menjadi suatu pendukung keputusan bagi administrator jaringan dalam hal penggunaan metode dalam distribusi paket data internet pada LAN untuk optimalisasi QOS penggunaan internet.
Digestibility of Coconut Coir Fiber Fermented by Buffalo Rumen Fluid Microbes in Vitro Dewi, Wuryani Kusuma; Nuswantara, Limbang Kustiawan; Surono, Surono
Jurnal Agripet Vol 25, No 1 (2025): Volume 25, No. 1, April 2025
Publisher : Faculty of Agriculture

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17969/agripet.v25i1.30112

Abstract

This study aimed to examine the digestibility of fiber, including crude fiber, neutral detergent fiber (NDF), and acid detergent fiber (ADF) digestibility of coconut husk fermented using selected buffalo rumen microbes with varying percentages of inoculum and fermentation periods. The study utilized a completely randomized design (CRD) with a factorial pattern (33) and 3 replications. The first factor was the percentage of inoculum (0%, 2.5%, and 5% mL of inoculum per gram of dry matter of coconut husk), and the second factor was the fermentation period (0, 7, and 14 days). The collected data were analyzed using analysis of variance (ANOVA) and, where applicable, Duncans multiple range test. The results indicated that there was no significant interaction (P0.05) between the different percentages of buffalo rumen fluid as inoculum and the varying fermentation periods on crude fiber and ADF digestibility of coconut husk. However, the percentage of buffalo rumen fluid as inoculum had a significant effect (P0.05) on crude fiber and ADF digestibility, and the fermentation period also significantly influenced (P0.05) ADF digestibility. An interaction between the percentage of buffalo rumen fluid and fermentation period had a significant effect (P0.05) on NDF digestibility. The findings concluded that the percentage of buffalo rumen fluid as inoculum and the fermentation period did not increase crude fiber and ADF digestibility; however, the interaction between 2.5% buffalo rumen fluid inoculum and a 14-day fermentation period resulted in improved NDF digestibility of coconut husk.
Bridging the Gap of Educational Outcomes and Industry Needs: Mapping Marketing Management Occupations Within Indonesian Qualification Framework (IQF) Surono, Surono; Achmadi, Rudhi
Journal of Social Science Vol. 6 No. 3 (2025): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to develop the first occupation map for Marketing Management aligned with the Indonesian Qualification Framework (IQF). It responds to the persistent gap between higher education outcomes and industry skill requirements, particularly in digital marketing, data analytics, and strategic innovation. Using the Rapid Assessment Process[A1] [A2] (RAP) through in-depth interviews, focus group discussions, and document analysis, the research identified 47 distinct occupations spanning from entry-level roles such as Retail Assistant to senior executive positions like Chief Marketing Officer. The findings reveal that most occupations have yet to be supported by competency standards, highlighting substantial misalignment between educational programs and workforce expectations. This gap underscores the urgency of embedding industry-driven competencies into curricula and developing flexible training and certification pathways. The occupation map provides a strategic framework for policymakers, educational institutions, and industry stakeholders to redesign curricula, guide recruitment, and shape professional development initiatives. By systematically integrating marketing occupations into the IQF, this research contributes a pioneering reference for Indonesia that strengthens graduate employability, supports workforce planning, and enhances global competitiveness in line with ASEAN Mutual Recognition Arrangements (MRA) and the World Economic Forum's call for future-ready skills.
Teachers’ Adaptation In The Use of Instructional Media In Teaching English as A Foreign Language at Junior High School In Sungai Penuh Indah Sari, Tiara; Surono, Surono; Arroyo, Estrella
Devotion : Journal of Research and Community Service Vol. 3 No. 12 (2022): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i12.249

Abstract

In Indonesia, the number of English learners keep growing. Different methoods and effectiveness in teaching English has been experimented to get a better achievement. But still the systems, methods and techniques have some lacks and still need to have improvement and innovation to solve the problems. The problems are different in every schools, one of the problems currently faced by teachers was the new adaptation to the situation where schools activity turned to online activity. Teachers have to adapt into the new situation where all activities need to be handled through online activity and it becomes the problems for most of teachers who had no preparation and facilities during that time. Thus, the way English teachers adapt intstructional media and how teachers utilize and apply the instructional media especially audio visual media will be the main focus of this research. The researcher used suervey as a research design. There will be five junior high schools included in this study. There are 10 English teachers from different junior high schools in Sungai Penuh. The researcher only chose the junior high schools which are A-accredited. The researcher used questionnaire and interview as the instruments of this particular study. The researcher employed quantitative and qualitative data. The quantitative data were taken from close-ended questionnaire while the qualitative data were taken from interview result. The data analysis results shows that the teachers at Junior High Schools in Sungai Penuh used variatif instructional media in teaching. The researcher found types of audio visual instructional media mostly used among the teachers to improve student’s skills are audio recording (9,4) (hints,stories,conversation) and Videos (8,4) (documentaries,tutorials,teaching) which is very good response. The most used to improve speaking is Song (6,1) and Picture (7,3) teachers have good response towards them. Next, for reading is picture (8,8) and last to improve writing skills song (6,4), picture (6,8), flashcards (5,9), charts (5,7), videos (5,1) also have good response. Audio drama, movies, TV programs, news broadcast are the media that have bad response. Additionally, The most used hardware among the teachers are whiteboard (9,7) printed paper (9,1), smartphone (8,4), computer /laptop (7,7). Radio, recorder, CD player are get low response from the teachers. In adapting instructional media, teachers adapting from concrete object surround the classroom and schools, teachers also utilze digital devices like smartphone and software application like Whatsapp and Youtube. Moreover, teachers adapting the existing media and combined with other media that created by their own to assit them in delivering the materials. In addition, Teachers at five different junior high schools in Sungai Penuh have good views towards instructional media.
Co-Authors Achmad Arifin Achmadi, Rudhi Agung Subrata Agus Hartanto Agustina, Kurnia Ainia, Dela Khoirul Aisyah, Shifak Aji, Bambang Tetuko Al Hakim, Adam Alauddin Maulana Hirzan Alwi Nur Rochman Anggraini, Ratih Woro Ani Susanti April Firman Daru Ardiansyah, Eko Feri Arroyo, Estrella Asih Kartasih Karjadi Asriani Asriani, Asriani Astnahati Isfaroh, Astnahati Atika Atika Azira, Indah Nur Azis, Mohammad Taufik Aziz, M Taufik Bagariang, Willing Baginda Iskandar Moeda Tampoebolon Bagus Mulyawan Bambang Waluyo Hadi Eko Prasetyo Bambang Widi Pratolo Bastoni, Bastoni C. Prasetyadi, C. Cahyana, Nanar A Cahyaningtiyas, Niken Chotimatul Azmi, Chotimatul Cici Indriani Dalimunthe Cristanto, Mary daru, April Dewi, Wuryani Kusuma Djadjuli, Mohamad Dwi Jayanti, Widuri Indah EDY RIANTO Eka Danik Prahastiwi Eka Wijayanti Erike Anggraini Fajar Wahyono Fakhrurrozy, Fakhrurrozy Faoji, Noor Fauzi, Andini Febrian Wahyu Christanto Fitriya Sari ganang sajati Hadi, Soiful Hamdi Hamdi Hanas Choirunisa, Hanas Harjanto, Chrisna Tri Hasan Abdul Rozak Hastangka Hastangka, Hastangka Havidotinnisa, Siti Heni Jusuf Heni Noviarita Heningjakti, Evanda Pangesti Mahardhika Heri Santoso Hermes Panggabean Ign Sudarno, Ign Ika Kartika Ika, Suciwati Ikmi Nur Oktavianti Imelda Jenny Imroh Atul Musfiroh Indah sari, tiara Indriyani, Rini Indriyani, Rinni Itat Tatmimah Jailani Husain Jeane Lengkong Juniar, Mirna Khairune Nisa, An Nuur Kumar, Prodib Kumar, Prodip Lely Rosmiarti, Lely Lestari, Dwinda Dwi Limbang Kustiawan Nuswantara Lina Rosliana Mahmuda, Didah Marry Christiyanto Maulana, Charis MH Nainggolan, Bonifasius Mochammad Imron Awalludin Mohamad Djadjuli Mohamad Taufik Azis Muallimah, Zakiyah Muhammad Iqbal Muhammad Rivai Muhammad Said Husin Mujid F Amin MUKHTARUDIN MUKHTARUDIN MUZAYYANAH MUZAYYANAH, MUZAYYANAH Nadhir, Muhammad NOOR ROUFIQ AHMADI, NOOR ROUFIQ Nur Hidayat Permana, Dedi Pinilih, Joko PL, Tri Murniningtyas Prasodjo Soedomo Prawira Triutama, Oqke Purwoko, Sigit Djalu Putri, Kusuma Radzuan, Noor Raha Mohd Rahman, Moh. Didi Retnaningsih, Dewi Runny Midyo Prastyawan Saadah, Imas Rita Sahara, Lina Lita Salika, Marselin Yapi sam permanadewi, sam Saragih, Darwin Raja Unggul Sari, Fitriya Setiarso, Galih Setio Astuti, Setio Shifa Natasya Siti Julaiha Soekarno, Bonny PW Soerjanto Soerjanto Sudadi Sudadi Suharyo Suharyo Sumarsana, Asep Sunarso Sunarso Suprayitno, Kabul Supriyadi, Agung Suyanto, Hadi Suyatno Suyatno Syamsiar, Syamsiar tatmimah, Itat Tauruslina, Enie Tri Rina Budiwati Tulus Suryanto Udi Hartono Ulyani, Maya VB. Indranadi, VB. Vensy Vydia Wagiran Wagiran Walfasyah, Akrin Whisnumurti Adhiwibowo Wicaksana, Dinar Anggit Widiana, Windi Widowati, Eny Hari W Yani E.B. Kamagi Yuda Arief Hadiyanto Yuli Astuti Zuraina, Ali