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All Journal Trikonomika: Jurnal Ekonomi EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam Jurnal Akuntansi dan Ekonomika Journal of Research in Business, Economics, and Education Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Sosial dan Teknologi Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) East Asian Journal of Multidisciplinary Research (EAJMR) Journal of Comprehensive Science SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA Jurnal Ilmu Multidisplin E-Jurnal Akuntansi TSM Jurnal Mutiara Ilmu Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Audit dan Perpajakan Riset Ilmu Manajemen Bisnis dan Akuntansi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Riset Ilmiah Indonesian Journal of Economics and Strategic Management Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Komunikasi dan Ilmu Sosial
Maidani, Maidani
Universitas Bhayangkara Jakarta Raya, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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The Influence Of Technology Orientation On Performance Is Mediated By Innovation In MSMES Results From Melinjo Processing In Menes Banten M. Fadhli Nursal; Maidani Maidani; Chistophorus Indra Wahyu Putra
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.5515

Abstract

This study analyzes the role of mediation of innovation in the influence of, technological orientation on the performance of MSMEs melinjo in the village of Menes Pandeglang, Banten. This research uses quantitative methods and statistical analysis tools in the form of smartpls 4.0. This study used a sampling technique in the form of accidental sampling as many as 90 entrepreneurs who processed melinjo. The results of this study found that there was an mediating of innovation on influence of technology orientation on performance of MSMEs melinjo in the village of Menes Pandeglang, Banten. Other results explain that the no influence of technology orientation on performance in direct effect. This research focuses on the role of performance of MSMEs processed melinjo. In addition, the focus of this research is on the village of Menes, which is one of the villages in Pandegelang, Banten. The novelty in this study is that apart from the object of research, it is also a research model that has never been studied before.
LITERATURE REVIEW : IMPACT OF CREDIT RISK, MARKET RISK, OPERATIONAL RISK, AND LIQUIDITY ON FINANCIAL PERFORMANCE AT PT BANK TABUNGAN NEGARA TBK FOR THE PERIOD 2018-2023 Nazira, Nawfa Ayu; Fikri, Adi Wibowo Noor; Putra, Christophorus Indra Wahyu; Maidani
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 4 (2024): December
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i4.388

Abstract

This study aims to analyze the financial performance of PT Bank Tabungan Negara during the 2018-2023 using the ratio non performing loans, market risk, operational risk, and liquidity. This study uses data analysis techniques and the data studied are annual financial reports. The population used in this study is PT Bank Tabungan Negara Tbk for the period 2018-2023. The sample used for testing is limited to the quarterly financial statements of PT. Bank Tabungan Negara for the period 2018-2023. The data was collected using a time series where the data collected is based on the chronological order taken over the past 5 years.
Pengaruh Keamanan Informasi dan Perkembangan Teknologi di Era Revolusi 4.0 Terhadap Kinerja Perusahaan (Literature Review Manajemen Kinerja) Adawiyyah, Robiatul; Fauzi, Achmad; Indriyanah, Anah; safitri, Aulia; Putri Nabila, Elma; Maidani, Maidani; Nurul Izati A, Silvia
Jurnal Ilmu Multidisiplin Vol. 2 No. 1 (2023): Jurnal Ilmu Multidisplin (April-Juni 2023)
Publisher : Green Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jim.v2i1.238

Abstract

In today's technological developments, information security is associated with technical advances in the era of Revolution 4.0 and its impact on companies is an interesting topic. This study aims to find out how technological developments in the era of the Industrial Revolution 4.0 affect Information Security and its Impact on Company Performance. Quantitative methods are considered suitable for this study. Based on the results of research, information security has a positive effect on company performance. In addition, technological developments in the era of the industrial revolution 4.0 have a significant effect on company performance. Information security is an effort that aims to ensure and ensure business continuity by safeguarding information from various threats that may occur which aims to minimize risk and maximize every business opportunity that exists.
Pengaruh Capital Intensity, Thin Capitalization, dan Profitability terhadap Tax Avoidance Emiten Consumer Non-Cyclicals Bursa Efek Indonesia Periode 2019-2023 Siti Maisa Zahara; Amor Marundha; Maidani Maidani
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i1.852

Abstract

This study aims to test and analyze the effect of capital intensity, thin capitalization, and profitability on tax avoidance. The research method uses quantitative research. Types and sources of data in research with the audit reports of non-cyclical consumer issuers on the Indonesia Stock Exchange for the 2019-2023 period. The sampling technique used was purposive sampling method and obtained 170 observations. Data processing in this study using Eviews 13. It can be concluded that capital intensity has a positive and significant effect on tax avoidance, thin capitalization has a negative but insignificant effect on tax avoidance, and profitability has a negative and significant effect on tax avoidance.
Pengaruh Skeptisisme Audit, Kompetensi Auditor Dan Tekanan Anggaran Waktu Terhadap Kualitas Audit: (Studi Empiris pada Kantor Akuntan Publik di Wilayah Jakarta Selatan dan Jakarta Timur) Cut Zia Auralia; Amor Marundha; Maidani Maidani
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 1 (2025): Februari: Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v3i1.1632

Abstract

This research aims to measure the influence of Audit Skepticism, Auditor Competence and Time Budget Pressure on Audit Quality at Public Accounting Firms (KAP) in the South Jakarta and East Jakarta Regions. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 77 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS v. 3.2.9. The results of this research indicate that (1) Audit Skepticism has a positive but not significant effect on Audit Quality; (2) Auditor Competency has a positive and significant effect on Audit Quality; (3) Time Budget Pressure has a positive and significant effect on Audit Quality..
Analisis Rekonsiliasi Fiskal terhadap Perhitungan Pajak Penghasilan pada PT Dwi Putra Karya Sukses Nadiva Nasya Rukmananda B; Cris Kuntadi; Maidani Maidani
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 4 (2024): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i4.3265

Abstract

In the Astra International company, there is a reconciliation phenomenon in the asset depreciation section where there are different depreciation methods for commercial financial statements compared to fiscal financial statements research objectives: 1. To find out the calculation of Fiscal Reconciliation at PT Dwiputra Karya Sukses 2. To find out the calculation of taxes payable at PT Dwiputra Karya Sukses 3. To find out the calculation of the comparison of commercial profit and fiscal profit The type of research method used by the author is descriptive qualitative method. According to Bogdan and Biklen in Sugiyono (2020: 7) descriptive qualitative research methods are data collection in the form of words or pictures, so they do not emphasize numbers. By doing the right Fiscal Reconciliation, PT Dwiputra Karya Sukses can see the comparison between Taxable Income (PKP), namely before making a fiscal correction of Rp. 52,777,780 and after Fiscal Correction of Rp. 52,607,673. the difference in Taxable Income (PKP) also results in differences in Income Tax Payable that will be paid. The amount of income tax before fiscal correction is Rp. 5,808,555 and the amount of income tax after fiscal correction is Rp. 4,665,952. There is a difference in income tax payable of Rp. 1,142,603. Fiscal reconciliation of commercial financial statements is closely related to each other. Because it starts from revenue and expenses to the preparation of fiscal profit and loss and ends in income tax that must be paid by the company.
The Effect of Financial Distress, Inventory Intensity and Capital Structure on Tax Aggressiveness (Food & Beverage Issuer of the Indonesia Stock Exchange Period 2019-2023) Anissa Pujiwaty; Amor Marundha; Maidani, Maidani
Jurnal Ekonomi Vol. 14 No. 01 (2025): Edition 2025
Publisher : SEAN Institute

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

Abstract

This research aims to analyze and test the influence of financial distress, inventory intensity and capital structure on tax aggressiveness. The research population is all Issuers in the Food & Beverage of the Indonesian Stock Exchange for the 2019 - 2023 Period. The variable used is Tax Aggressiveness as the dependent variable, Financial Distress, Inventory Intensity and Capital Structure as the independent variable. The sampling technique used a purposive sampling method and obtained 26 samples of issuers. The analytical methods used are Descriptive Statistical Analysis, Multiple Linear Regression Analysis and Hypothesis Testing. The results of this study show that financial distress has a negative and significant effect on tax aggressiveness, inventory intensity has a positive but not significant effect on tax aggressiveness and capital structure has a positive but not significant effect on tax aggressiveness.
A Critical Study of the Minister of Youth and Sports Regulation No. 14 of 2024: Its Implications for Sport Governance in Indonesia Maidani; Triana Yuniati
IJESM Indonesian Journal of Economics and Strategic Management Vol. 2 No. 4 (2024): December
Publisher : Draf Solusi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69718/ijesm.v2i4.430

Abstract

Sport governance is an important aspect in creating a transparent, accountable and effective sport management system. However, Indonesia still faces various challenges in its implementation, such as the lack of transparency, weak financial supervision, and government intervention in sports organizations. To address this, the government issued Minister of Youth and Sports Regulation No. 14 of 2024, which aims to improve the governance standards of performance sports organizations. This regulation emphasizes transparency and accountability, but it also raises controversy regarding the potential for government intervention in sports organizations, which is contrary to the principles of the Olympic Charter. This research aims to critically examine Permenpora No. 14 of 2024, by assessing its implications for sport governance in Indonesia and comparing it with regulations in the UK, Australia and China. Using a qualitative approach with policy analysis and case study methods, this research analyzes the content of the regulation, evaluates its conformity with international standards, and identifies implementation challenges. The results show that although the regulation aims to improve sport governance, its implementation faces obstacles in the form of excessive government intervention, limited resources at the organizational level, and potential conflicts with international sport governance principles. Compared to the UK and Australia's more incentive-based and independent oversight, Indonesia's regulatory model tends to resemble China's approach, which gives greater control to the government. Therefore, policy revisions are needed to ensure a balance between transparency, accountability and independence of sport organizations to create more effective and sustainable governance.
Pengaruh Pengalaman Auditor, FEE Audit dan Independensi Terhadap Kualitas Audit: Studi Empiris pada Kantor Akuntan Publik di Wilayah Bekasi Aureta Zhabila Eka Putri; Amor Marundha; Maidani Maidani
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1251

Abstract

This research aims to measure the influence of Auditor Experience, Audit Fees and Independence on Audit Quality at Public Accounting Firms (KAP) in the Bekasi Region. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 62 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS 4.0. The results of this research indicate that (1) Auditor experience has a positive effect on audit quality; (2) Audit Fees have no effect on audit quality; (3) Independence has a positive influence on audit quality.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN RISIKO PERUSAHAAN TERHADAP ABNORMAL AUDIT FEE Raya, Raja Amin; Kuntadi, Cris; Maidani, Maidani
SENTRI: Jurnal Riset Ilmiah Vol. 3 No. 6 (2024): SENTRI : Jurnal Riset Ilmiah, Juni 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v3i6.2974

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh ukuran perusahaan profitabilitas, dan risiko perusahaan terhadap abnormal audit fee. Metode penelitian ini menggunakan metode penelitian kuantitatif, dengan jenis dan sumber data yang digunakan adalah data sekunder yang diperoleh melalui laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi dan sampel dalam penelitian ini adalah laporan keuangan perusahaan sektor industri dan kimia yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Teknik pengambilan sampel yang digunakan adalah teknik purposive sampling dan menghasilkan sampel sebanyak 132 sampel data olahan yang telah memenuhi kriteria. Metode analisis yang digunakan adalah uji statistik deskriptif, uji asumsi klasik, uji regresi berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan ukuran perusahaan berpengaruh positif terhadap abnormal audit fee, profitabilitas berpengaruh positif terhadap abnormal audit fee, dan risiko perusahaan tidak berpengaruh terhadap abnormal audit fee.
Co-Authors Achmad Fauzi Adawiyyah, Robiatul Ahmad Ali Alfonso Lande Alifia Rizky Zalfa Amanda, Putri Amor Marundha Ananda Pravista Dewi Ananta, Engela Anggitarahma, Pingka Pamulia Anindra Salsabilla Anissa Pujiwaty Aulia Safitri, Aulia Aureta Zhabila Eka Putri AYU FADILA Ayu, Cindy Mahesa Cahyadi Husadha Chaerunnisa Sayidaturrachmah Chistophorus Indra Wahyu Putra Chistophorus Indra Wahyu Putra Cindy Anggita N Cindy Mahesa Ayu Cris Kuntadi Cut Zia Auralia Dewi, Ananda Pravista Dinda Nurdianah Eduard, Magdalena Belinda Eka Lala Sari Febriyani, Ratna Aulia Febriyanti, Lia Fikri , Adi Wibowo Noor Fiona Kristy Fitri Fajar Riyani Handayani, Milda Heru Tian Sanjaya Herwidyawati, Yuliza Hery Widijanto Hutasoit, Sri Anjeli Idel Eprianto Indriyanah, Anah Istianigsih Istianigsih Istianingsih Sastrodiharjo, Istianingsih Jannah, Siti Ghozinatul Kristy, Fiona Loura Indrawijaya Lutfiah Khairunnisa Luvena Luvena M. Fadhli Nursal M. Fadhli Nursal M. Ilham Faturrahman M. Rafli Hermawan Magdalena Belinda Eduard Marundha, Amor Muhammad Rianto Mukti, Aloysius Harry MULYADI Mutia Apriliani Nadiva Nasya Rukmananda B Nazira, Nawfa Ayu Nella Ameliana Putri Nilasari, Pratiwi Nilasari, Sekar Ningrum, Endah Prawesti Novia Tatyana Salsabila Novita Wahyu Setyawati Nurdianah, Dinda Nursal, M. Fadhli Nurul Izati A, Silvia Octavianingrum, Sekar Intan Panata Bangar Hasioan Sianipar Pardian, Doni Pingka Pamulia Anggitarahma Pratiwi Nila Sari Pratiwi Nila Sari Prihasti Nur Amalia Purnomo, Rakhmat Putra, Chistophorus Indra Wahyu Putra, Christophorus Indra Wahyu Putri Amanda Putri Nabila, Elma Putri, Nella Ameliana Raden Irna Afriani Rafina Pebriani Sukardi Rahmawati Indah Lestari Raja Amin Raya Ratna Aulia Febriyani Raya, Raja Amin Rianto, Muhammad Richo Rinjani Robertus Suraji Salsabila, Novia Tatyana Salsabilla, Anindra Santi Djailani Sari, Eka Lala Sari, Pratiwi Nila Sayidaturrachmah, Chaerunnisa Sekar Intan Octavianingrum Sekar Nilasari Setiowati, Dani Pramesti Sevina Ghina Nafila Sinaga, Jhonni Siti Khumairoh, Siti Siti Maisa Zahara Sugih, Sugiharti Tri Widyastuti Tri Widyastuti Tuerah, Irene Yowina Maria Wardhani, Vyandha Angelisa Handina Wijayanti, Murti Yuniati, Triana Zalfa, Alifia Rizky