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The Influence of Financial Leverage and Profitability on Tax Evasion: Company Size as A Moderation Variable Wahyu; Suyanto
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 9 No. 1 (2024)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v9i1.643

Abstract

The study aims to determine the impact of financial leverage, profitability and the moderation effect of corporate size on tax evasion. The population of this study is the property and real estate sector companies listed on the Indonesian Stock Exchange for the period 2016-2022. There are 71 samples, selected using purposive sampling. The analysis in this study uses moderated regression analysis (MRA) to look at the influence of moderation of corporate size variables. Data collection through the official IDX website: www.idx.co.id. The results show that all the hypotheses built in this study are acceptable, that’s financial leverage and profitability have a positive and significant effect on tax evasion. Also, the moderation effect of corporate size has been shown to strengthen the influence on financial leverage and profitability against tax evasion.
Inovasi Teknologi dan Pemasaran Produk Olahan Kedelai Perluasan Pasar Produk Unggulan Kabupaten Tuban Erma Widiana, Muslichah; Kurniawan, Bagus Ananda; Suyanto; Arizal, Arif
Sewagati Vol 9 No 5 (2025)
Publisher : Pusat Publikasi ITS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j26139960.v9i5.6216

Abstract

Program PM-UPUD dengan judul Inovasi Teknologi Pengolahan Dan Pemasaran Produk Olahan Kopi Dan Kedelai Untuk Perluasan Pasar Nasional Dan Global Produk Unggulan Kabupaten Tuban. Desa-Pakel Kecamatan-Montong Kabupaten-Tuban Jawa-Timur mempunyai beberapa IKM/UKM yang selama ini tidak berkembang dengan baik dan membutuhkan bantuan dalam penguatan usahanya. Mitra adalah IKM olahan kedelai berupa produksi tempe pemilik pak Tamaji yang berdiri sejak tahun 2010, beralamat di Desa Pakel Kecamatan Montong Tuban. Penjualan tempenya di pasar- pasar dan penjual gorengan yang sudah menjadi langganannya. Dengan berjalannya waktu semakin bertambah jumlah pesaing yang sama-sama memproduksi tempe. Maka pak Tamaji juga mengupayakan inovasi dengan diversikasi usaha. Mitra:IKM produksi tempe, pemilik pak Tamaji. Permasalahan:1.Produksi: a)Produk tempe tidak tahan lama dan tumbuh jamur tidak merata,b)Banyaknya pesaing yang sejenis yaitu pengrajin tempe. 2)Pemasaran: Mitra belum memiliki legalitas usaha dan legalitas produk berupa PIRT dan merek  3) SDM.a)Usaha dikelola anggota keluarga belum ada pemilahan pekerjaan, b)Komitmen dan etos kerja pegawai rendah. Tujuan:Peningkatan kapasitas usaha dan produksi olahan kedelai sebagai produk unggulan. Solusi:1)Penggunaan pencampuran komposisi bahan pembuatan tempe yang sesuai dan benar, 2) Diversifikasi usaha dengan inovasi bubuk kedelai dengan support TTG mesin penggling kedelai,3)Pengurusan legalitas usaha menjadi UD dan legalitas produk merek dan PIRT,4)Pembentukan struktur organisasi beserta penjelasan tugasnya,5)Motivasi dan manajemen usaha secara rutin serta menciptakan sistem insentif berbasis kualitas dan ketepatan waktu produksi. Pendampingan dari tokoh lokal atau koperasi untuk membangun rasa tanggung jawab kolektif.  
Pengaruh Kualitas Produk, Harga dan Promosi terhadap Kepuasan Pelanggan dan Niat Membeli Kembali pada Produk Busana Muslimah di Riani Boutique Suyanto; Kurniawan, Daniel
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 6 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Oktober-November 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i6.6431

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk, harga, dan promosi terhadap kepuasan pelanggan serta niat membeli kembali pada produk busana muslimah di Riani Boutique. Kepuasan pelanggan menjadi variabel mediasi yang menghubungkan pengaruh tidak langsung dari kualitas produk, harga, dan promosi terhadap niat membeli kembali. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui kuesioner yang disebarkan kepada 112 pelanggan Riani Boutique yang berada di kabupaten Magetan, Jawa Timur. Metode olah data yang digunakan dalam penelitian ini adalah Partial Least Square (PLS) - Structural Equation Model (SEM). Hasil penelitian menunjukkan bahwa kualitas produk, harga, dan promosi berpengaruh positif dan signifikan terhadap kepuasan pelanggan. Selanjutnya, kepuasan pelanggan berpengaruh signifikan terhadap niat membeli kembali. Selain itu, kualitas produk, harga dan promosi juga memiliki pengaruh langsung terhadap niat membeli kembali. Temuan ini menegaskan pentingnya peningkatan kualitas produk, penetapan harga yang kompetitif, serta strategi promosi yang efektif dalam membangun kepuasan dan loyalitas pelanggan di pasar busana muslimah.
Pengaruh Pengaturan Posisi Semi Fowler terhadap Lama Pemulihan Kesadaran Pasien Post Operasi dengan General Anestesi Siti Hajar; Suyanto; Retno Setyawati
Vitalitas Medis : Jurnal Kesehatan dan Kedokteran Vol. 2 No. 4 (2025): Oktober : Vitalitas Medis : Jurnal Kesehatan dan Kedokteran
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/vimed.v2i4.2320

Abstract

Postoperative consciousness recovery in patients who have received general anesthesia sometimes experiences delays, which can lead to postponing the transfer of patients to the recovery room. One approach that nurses can use to accelerate consciousness recovery after general anesthesia is by adjusting the patient’s sleeping position. This study aims to determine the effect of the semi-Fowler position on the length of consciousness recovery in postoperative patients with general anesthesia. The research method is quasi-experimental with a posttest-only control group design. The sample consisted of 42 postoperative patients with general anesthesia at RSUD dr. H. Soewondo Kendal, divided into two groups: the intervention group and the control group, selected using consecutive sampling technique. Data analysis was performed using the independent sample t-test. The results showed that most patients were aged 36-45 years, male, with the most commonly used anesthetic being Laryngeal Mask Airway (LMA) and the duration of surgery was less than 1 hour. The average consciousness recovery time for patients in the semi-Fowler position was 11.19 minutes, categorized as quick recovery. Meanwhile, the average consciousness recovery time for patients in the supine position was 15.0 minutes, also categorized as quick recovery. The analysis showed a significant effect of the semi-Fowler position on the consciousness recovery time (p-value = 0.048). In conclusion, the semi-Fowler position can accelerate consciousness recovery time by 3.81 minutes compared to the supine position in postoperative patients with general anesthesia.
KESADARAN WAJIB PAJAK, PENERAPAN E-BILLING, PENERIMAAN PAJAK DIMODERASI PEMAHAMAN TEKNOLOGI INFORMASI Suyanto; Fajrin, Syifa Dwina
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17206

Abstract

The purpose of this study is to examine the impact of taxpayer awareness and the application of e-billing on tax revenue which is then strengthened by the understanding of information technology. This study involved 114 registered taxpayers at the Sleman and Yogyakarta Tax Office. The research method applied is Partial Least Square (PLS) modeling using smartPLS 4.0 software assistance to analyze the data. This study shows that partially taxpayer awareness and the application of e-billing have an influence on tax revenue, and understanding information technology is able to strengthen the relationship between taxpayer awareness and the application of e-billing on tax revenue partially. this study adds the moderating variable of understanding information technology which is still rarely studied as a novelty in research.
Online Learning For Primary Level / Madrasah With Online Applications In Min 2 Serdang Bedagai Suyanto; Surbakti, Nurul Maulida; Sitorus, Syahriol; Siregar, Rosman; Zahedi
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2021): ABDIMAS TALENTA : Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.298 KB) | DOI: 10.32734/abdimastalenta.v6i1.5117

Abstract

The online learning system is still having problems. As a result of the observations of the USU team, several obstacles were felt not only by the teachers at MIN 2 Serdang Bedagai but also by students and parents. The problems that occur are quite diverse. Starting from limited signal, limited devices suitable for online learning, to the lack of technological knowledge of teachers and students on online applications that support the teaching and learning process. There are various online applications available today, such as Google Classroom, Zoom, Google Meet, Youtube, and others. These various online applications play an important role in helping students and teachers in the distance learning process. The USU team conducted training using the online application Google Classroom and Zoom. Google Classroom and Zoom were chosen because they are easier for the teacher to implement, besides that the two online applications facilitate coordination and communication between teachers and students, so that the material being taught can be discussed more easily, more freely and can be updated more quickly. In this community service, Online Learning training was conducted for the Elementary School / Madrasah Ibtidaiyah Level with Various Online Applications at MIN 2 Serdang Bedagai. This community service has reached the implementation stage of training which begins with the initial survey stage, provision of training modules and also training. The next stage is monitoring and evaluation and feedback. 
Hydroponic Provisions for Food Production During the Covid-19 Pandemic Necessitated Restricted Land Use Sembiring, Pasukat; Suyanto; Marpaung, Jonathan Liviera
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 2 (2023): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v8i2.15074

Abstract

In a time of pandemic like this, people are being demanded to reduce activity outside the house, many activities are spent with at home alone such as, working from home, learning from home and not a few lose their jobs because some companies are closed. Some of these things often lead to a decrease in the productivity of the community and a rise in the cost-effectiveness of the society, so that's one of the activities that can boost the production of society. There's a lot of business opportunities to do during the Covid 19 pandemic. This dedication will train the PKK community of Muliorejo Village in the use of limited land with hydroponics type Deep Flow Technique (DFT). This activity aims to be able to help the community in the economy that exists in the society. To tackle the economic problems of a pandemic, a community can start a business by leveraging what's in its surroundings and transforming it into what the environment needs as well. The result is that the Muliorejo village PKK community understands the importance of productivity in the pandemic era and utilizes limited household land so that it can meet household food needs with the use of hydroponics type DFT.
KONTROVERSIAL TOKOH JAYABHAYA DALAM MASYARAKAT JAWA Suyanto
Lakon Jurnal Pengkajian & Penciptaan Wayang Vol. 21 No. 1 (2024)
Publisher : Institut Seni Indonesia Surakarta

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

Abstract

This article is the result of contemplation about the phenomena that occur in today’s society. In this millennial era, it seems that many people believe in controversial things, one of which is Jangka Jayabaya which is famous as a prophecy of the times. This is a challenge for the academic community therefore, the author tries to straighten out the information that is “konon” (supposedly) with the method of observation of various library references. The results of the observations obtained, both from historical records, ancient literary works, legends of the Javanese kingdom era, and journal articles in the mass media, show that the name Jayabaya in the book entitled Jangka Jayabaya is not the name of Jayabaya, the king of the Kadiri Kingdom as referred to in the historical facts of the Javanese kingdom.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN (Studi Pada Perusahaan Yang Terdaftar Dalam Indeks LQ45) Soruh, Nelciana Yulita; JMV, Mulyadi; Suyanto
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol. 3 No. 2 (2018): DESEMBER
Publisher : SEKOLAH PASCASARJANA PRESS

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

Abstract

Company value is an investor's perception of the company that is associated with stock prices. Company value can be influenced by internal factors and external factors. Internal factors can be measured using financial ratios based on the company's financial statements. The financial ratio in this study is illustrated by the value of Debt to Equity Ratio (DER), Current Ratio (CR), Company Size (Ln) and Net Profit Margin (NPM). The external factors of the company can be in the form of inflation conditions that can affect the value of the company. This study aims to determine and analyze the effect of capital structure, liquidity, firm size, profitability and inflation on firm value both simultaneously and partially. The population in this study is for companies listed on LQ45 on the Indonesia Stock Exchange for the period 2012 - 2017. The samples in this study were selected using a purposive sampling method to obtain as many as 15 companies from 45 companies that will be used as research objects. The data analysis method used is a multiple linear regression analysis method with a significance level of 5%. The results of the research obtained are simultaneously capital structure, liquidity, company size, profitability and inflation affect the value of the company. While partially the size of the company that affects the value of the company. But the capital structure, liquidity, profitability and inflation do not affect the value of the company
Peningkatan Kapasitas Aparatur Desa dalam Pengelolaan Koperasi Merah Putih yang Transparan dan Akuntabel di Desa Puro Suyanto; Arjuna Raenaldi
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 4 (2025): JULI-AGUSTUS
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/xea7zx49

Abstract

Program Koperasi Desa Merah Putih (KDMP) menjadi salah satu instrumen strategis pemerintah dalam memperkuat kedaulatan pangan dan pemerataan ekonomi desa melalui pembentukan hingga 80.000 koperasi desa. Kesuksesan inisiatif ini sangat bergantung pada kapasitas aparatur desa dalam memfasilitasi tata kelola yang transparan dan akuntabel. Namun, tantangan seperti rendahnya literasi digital, kelemahan pengawasan internal, dan potensi penyimpangan mendesak untuk ditangani. Selain itu, mekanisme digital seperti implementasi QRIS sebagai sarana transaksi non-tunai juga telah diperkenalkan guna meningkatkan transparansi keuangan koperas. Komisi Informasi (KI) Jawa Timur menekankan pentingnya keterbukaan informasi publik melalui pembentukan Pejabat Pengelola Informasi (PPID), agar laporan keuangan, AD/ART, program kerja, dan prosedur pengaduan koperasi dapat diakses oleh masyarakat desa dan anggota koperasi. Penelitian ini bertujuan untuk mengevaluasi dan memperkuat kapasitas aparatur desa dalam aspek manajerial, digital, dan mekanisme keterbukaan informasi terhadap tata kelola koperasi. Metode yang digunakan mencakup survei kebutuhan pelatihan, penyusunan modul e‑learning berbasis digital, serta pelaksanaan lokakarya tata kelola koperasi yang bertumpu pada prinsip transparansi dan akuntabilitas. Hasil yang diharapkan mencakup: 1) peningkatan pemahaman aparatur desa terhadap prinsip keterbukaan dan pengawasan koperasi, 2) adopsi transaksi keuangan digital seperti QRIS secara efektif, 3) peningkatan akses dan transparansi informasi melalui sistem PPID, dan 4) terbentuknya mekanisme pengawasan partisipatif anggota koperasi dalam pengelolaan koperasi. Dengan demikian, penguatan kapasitas aparatur desa diharapkan mampu memperkokoh KDMP sebagai lembaga keuangan lokal yang terpercaya, inklusif, dan berkelanjutan.
Co-Authors A. Faizin Abdillah Hanif Fathurrahman Abdul Basid Achmad Choiron Adhika Gilang Ramadhan Aditya Fajri Kurnia Pradana Ahmad Sulthoni Alfian Fawzi Alisyah, La Ode Alparisi, Bima Diokta Amalia, Yustisia Amalia Amanda, Kiki Rizky Amanda, Samira Aminullah Assagaf Andi Wahyudi Andri Andri Haris Setiawan Andri Waskita Aji Anggreani, Marezza Putri Anik Vega Vitianingsih Aprin Rusmawati Archi Kun Cahyo Utomo Ardhian Lukman Hakim Arfianti Arfianti ARGA SUGANDA Ariandi, Muhammad Arianti, Renaldy Saputra Arif Arizal, Arif Arifin Noor, Moh Arjuna Raenaldi Armunanto, Vinsentius Bram Asi, Yuli Sintha Asri Dwi Purwanti Asy’ari, Muhammad K. Ati Adi Yanti Atika Ayu Fitriayati Augustinah, fedianty Ayudyanti, Ika Bagus Ananda Kurniawan, Bagus Ananda Bambang Sutejo Baruno, Agustiawan Djoko Belli Nasution Budiarti, Wiwik Bunga Roy Apriliya Cahyono, Ido Nugroho Wahyu Chairuddin, Sugeng Charles Agustinus Runtu Dahsyat, Petir Daniel Kurniawan Danuarta, Dimas Zulfa Dara Darwis Darwis Dendy Syahru Ramadhan DIAH RAHMAWATI Dian Fitri Doni Indrian Edro DWI CAHYONO Dwi Septiyanto, Dwi Eddy Yunus Edi Hamdi Edi Supratman Eko Supriyanto Elda Nazriati Elfa Khairani Elisma Elsa Andriyani Emilia, Risty Endang Saepudin, Endang Ersa Putri, Winda Eva Prihatiningtyas Fadihilah, Laili Fadjar Kurnia Hartati, Fadjar Kurnia Fajrin, Syifa Dwina Fardoli Fathan Muhammad Faris Fatonah, Ani Fatonah Fatoni Faustine, Flavia Febriana, Mia Fidelis Gigih Triatmaja Firdaus Fisa Wisnu Wijaya Genny Gustina Sari Girsang, Agnes Ivana Goh, Vivienne Guntur Gustin Padwa Sari, Gustin Padwa Handaya, Setia hanifah hanifah Harnadi Hasni, Gina Atikah Herdika, Yusri Herman, Daniel Hidwan, Uun Julfiana Hilyatut Taqiya, Feby Hudaya, Rida Ika Ayudyanti Ince Ansar H Arifin Indah Sri Wahyuningsih Indarto, Tomi Indi Esha Siregar Indri Astuti Irwan Ismandianto Ismi Wahidar, Tutut Isra Suryati Iswahyudi Iswahyudi Izdiharrudin, Mokhammad F. Javier, Felik Jayadi JMV, Mulyadi JMV. Mulyadi Jonathan Liviera Marpaung Julian Harith Al Banny Hudaya Jusnita, R. Ayu Erni Kenny Anthia Kholifah, Anik Nur Kholilah Ulfa Leon Andretti Abdillah M. Ibnu Rahmadan M. Ihsan M. Nasir M.A. Subroto Mairini, Eti Malewa, Yuniati Marasabessy, Hawari Abariyah Mardiningsih Mareta Wulandari Marlindawati Marshelli Meithiana Indrasari, Meithiana Merie Satya Angraini Miranda Mohamamd Zaenal Abidin Mohammad, Luthfansyah MUFIDAH Muhamad Rafhi Rihadatus Syawal Muhammad Nasir MULYONO, NANANG Muslichah Erma Widiana Nababan, Esther S.M. Nelsa Jeany Lengkey Normela Rachmawati Nun Jamianto Nur Fadilah Nurhasanah Nuril, Muhammad Hayyu Hani Nurjanah Nurkomar Hidaya Nurul Maulida Surbakti Nyimas Sopiah Ocki Syaputra Syaputra Pahriansyah Pamuji, Wirawan Parapat Gultom Pasukat Sembiring Pernantah, Piki Setri Prameswari, Riski Dwi Prasetyo, Iwan Pratama, M. Afrizal Adi Pratama, Yhoga Heru Pujiwati, Eny Dwi Purwanto Puteri Anjalina, Akta Putri, Fuadhillah Kirana Rachma, Nur Rahmat Azhari Kemal Rahmawati Erma Standsyah Rahmi Utami Ramadhan, Dendy Syahru Ramzil Huda Zarista Rapica Amalia, Rissa Rasmila Retno Setyawati Richard Romdoni Albar, Muhammad Rosman Siregar Rosmini Ruri Agung Wahyuono Ruthcinthamy, Stevany Risdewanty Safitri, Andini Salim, Shovi Andi Fariz Setiawan, Hisam Shiba, Yasinta Nur Simanjuntak, Arya Marganda Simanjuntak, Nensy Megawati Sipayung, Baren Siregar, Naomi Febriyanti Siti Hajar Slamet Riyadi Solly Aryza Soruh, Nelciana Yulita Sri Langgeng Ratnasari Sri Lestari Prasilowati Sri Warjiyati Standsyah, Rahmawati Erma Sudiyana Sudomo Sugeng Chairuddin Sugiarto Suharwaji Sentana Sukesi . SULTAN, ZULKIFLI Sunardi Sunaryanto, Ketut Suprapedi Susilawati SUTRISNO Syafarliddin Syachrani Syah, Tantry Yanuar Syahriol Sitorus Tampubolon, Liosten Rianna Roosida Ully Teddy Hermawan Tutut Ismi Wahidar Umam, Azizul Vemmy Mayditri W. Tri Hartono Wachidiyah, Dwi Wahyono Wahyono Wahyu Wardana, Havy wardani, kiky rizky nova Warno Widyasari, Rina Wieka Septiyana Yasir Yesicha, Chelsy Yudi Saputra Yudi, Rahma Yulis Hamidy Yuniati Malewa Yusanto Nugroho Yusdiana Zahedi Zarfiardy Aksa Fauzi Zulharman Zulkarnain, Randy