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All Journal Ekonomi Bisnis International Humanities and Applied Science Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan Ekonomi dan Bisnis Jurnal Doktor Manajemen (JDM) Jurnal Abdi Masyarakat (JAM) Jurnal Ilmu Teknik dan Komputer Indonesian Journal for Social Responsibility JUDICIOUS: Journal of Management Jurnal Abdimas Bina Bangsa Jurnal Abdimas Kartika Wijayakusuma Journal of Islamic Economics and Social Science (JIESS) Share: Jurnal Ekonomi dan Keuangan Islam Journal of Community Service DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Journal of Digital Media Communication Digital Innovation : International Journal Of Management Business, Management & Accounting Journal Economics & Islamic Finance Journal Social & Economic Bulletin Countable (Contemporary Business and Sustainability Science) Pelita : Jurnal Penelitian, Terapan dan Aplikatif International Journal Business, Management and Innovation Review
Yananto Mihadi Putra
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Social Sciences Other

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The Effect of Family Ownership, Profitability, and Sales Growth on Tax Avoidance in Manufacturing Companies on the Indonesia Stock Exchange for the Period 2020-2022 Sari, Apri Lynia; Waluyo; Putra, Yananto Mihadi; Nugroho, Lucky; Ildiko, Orban
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 1 (2024): ECIF Journal April 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v1i1.12

Abstract

This quantitative study aims to determine the effect of family ownership, profitability, and sales growth on tax avoidance. This study uses manufacturing companies listed on the IDX in 2020-2022. The sample selection of manufacturing companies in this study used the purposive sampling method, and the number of acceptable samples was 153 of the total number. Hypothesis testing in the study used panel data regression analysis with a significance level of 5% (0.05). The results of the test obtained: (1) there is no effect of family ownership on tax avoidance, (2) there is an effect of profitability on tax avoidance, and (3) there is an effect of sales growth on tax avoidance. The implication of this research is to provide information and references related to the variable determinants of tax avoidance in the manufacturing sector in the period 2020 to 2022.
The Impact of Local Revenue, Regional Balance, Expenditure, and Financing on Economic Growth Harnovinsah; Putra, Yananto Mihadi; Ahmad, Zamri
Social and Economic Bulletin Vol. 1 No. 1 (2024): SEBI Journal January 2024
Publisher : Baca Dulu Publisher

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Abstract

The research aims to know the Locally Generated Revenue (PAD), Balancing Fund (DP), Local Government Expenditures (BD) and Regional Financing (PD) of Regional Economic Growth (PDRB). The data used in this study is annual data published by website Directorate General of Fiscal Balance and Central Bureau of Statistics for five period from 2011 until 2015. The analytical method used is Multiple Linear Regression. The results showed that the Locally Generated Revenue (PAD), Local Government Expenditures (BD) and Regional Financing (PD) has no effect significant on Regional Economic Growth (PDRB). While Balancing Fund (DP) has negatively significant effect on Regional Economic Growth (PDRB).
Enhancing Regional Financial Quality: The Role of Government Accounting Standards, Human Resource Capability, and IT Utilization Putra, Yananto Mihadi; Hidayah, Nurul; Harnovinsah, Harnovinsah; Ahmad, Noor Hazlina
Social and Economic Bulletin Vol. 1 No. 1 (2024): SEBI Journal January 2024
Publisher : Baca Dulu Publisher

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Abstract

This research aim to know the effect of gofernment accounting standards, capacity of human resources, and the utilization of information technology on the quality of region’s financial reporting in Central Jakarta. The object for this research was done 60 responden from 13 Unit Kerja Perangkat Daerah (UKPD) of part of financial employee in Central Jakarta. This research used a quantitative approach, using primary data through questionnaries. Data analysis method used in this research is multiple regression with the help of SPSS version 22.0. The result of this research show that either of (t) parsial test the variable of implementation of government accounting standards and internal control system infuelnce on the quality of financial report for local government, however the capacity of human resources no influence on the quality of financial report for local government. And the result from (f) simoultant test the variable implementation of government accounting standards. Capacity human resources, and the utilization of information technology together have a influence on the quality of financial report for local government.
Urgency Fee Based Income of Banking Industries in The New Normal Nugroho, Lucky; Mor, Surender; Putra, Yananto Mihadi; Ishak, Budhi Pribadhi; Nurhasanah
Social and Economic Bulletin Vol. 1 No. 1 (2024): SEBI Journal January 2024
Publisher : Baca Dulu Publisher

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Abstract

This study aims to analyze the net profit growth of the banking sector based on their core business, namely credit growth and growth in third-party fundraising in the period before the Covid 19 pandemic and during the Covid-19 pandemic. Meanwhile, bad debt growth is a moderating variable factor. The method used in this study is quantitative with moderating regression analysis with a sample of 34 banks. The results of this study are in the period before the Covid-19 pandemic and during the Covid-19 pandemic, where the growth of third-party funds had a positive and significant effect on net profit growth, credit growth moderated by bad debt growth had a positive and significant effect on net profit growth, growth in third-party funds moderated by the growth of bad debt has a positive and significant effect on net profit growth. However, there are differences in the effect of credit growth on net profit growth in the period before the Covid-19 pandemic, which has a positive and significant effect. Meanwhile, during the Covid-19 pandemic, credit growth had an insignificant positive effect on net profit growth. In addition, based on the determination test, during the Covid-19 pandemic, the influence of credit growth, third-party funds growth, and bad debt were not the main contributors to net profit growth. This is because, during the Covid-19 pandemic, bank profit growth was dominated by fee-based income. The implication of this research is to identify bank business prospects in the new normal period, which is dominated by fee-based income, so the banking industry must invest in developing digital banking to increase its profit. This study identifies that the banking industry's business in the new normal era has excellent prospects if it can change its business strategy from credit to fee-based income.
Klasifikasi Citra Hasil Potret Daun Tanaman Jagung Menggunakan Transfer Learning Deep Learning Iklima, Zendi; Putra, Yananto Mihadi
Jurnal Ilmu Teknik dan Komputer Vol 8, No 2 (2024)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jitkom.v8i2.008

Abstract

Penyakit pada tanaman jagung dapat mempengaruhi produksi jagung,menghambat pertumbuhan tanaman jagung, penurunan kualitas jagung, dan kelangkaan jagung yang memicu kenaikan harga jagung. Hama serangga menjadi salah satu ancaman pada tanaman jagung. Kerusakan yang diakibatkan oleh hama serangga dapat dirasakan secara langsung dengan adanya daun – daun yang berlubang. Pendeteksian lebih dini dapat membantu para petani untuk memaksimalkan hasil panen. Teknik pembelajaran mesin menjadi salah satu teknologi yang telah digunakan untuk menyederhanakan proses klasifikasi penyakit pada daun. Dataset yang digunakan ialah hasil potret citra pada daun tanaman jagung yang sehat dan berlubang akibat hama. Dari beberapa metode yang ada, Convolutional Neural Network (CNN) menjadi metode yang paling optimal dalam domain klasifikasi tersebut. Peneltian ini menggunakan model deep learning terlatih yaitu transfer learning model yang sudah dilatih menggunakn berbagai macam dataset yang beragam. Adapun beberapa transfer learning model seperti MobileNet, VGG, Inception, dan lainnya. Hasil pengujian menunjukkan bahwa model VGG16 dan model Inception_V3 memiliki nilai akurasi paling tinggi dengan nilai akurasi 94.44%, dilanjutkan dengan model MobileNet dengan nilai akurasi 91.67%, model Xception dengan nilai akurasi 88.89%, dan model Inception_ResNet_V2 memiliki nilai akurasi paling rendah dengan nilai akurasi 87.50%.
The Effect of Leverage and Profitability on Tax Avoidance with Company Size as a Moderating Variable (Empirical Study on Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2021-2023) Al-Bahri, Laksanamana Racka; Putra, Yananto Mihadi
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 3 (2024): BISMA Journal November 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v1i3.39

Abstract

This study aims to examine the effect of Leverage and Capital Intensity on Tax Avoidance with Company Size as a moderation variable. The population in this study is primary consumer goods sector companies listed on the Indonesia Stock Exchange in the 2018-2022 period. The sampling method in this study used purposive sampling techniques and obtained 215 samples of observation data. The data used is secondary data where financial statements are obtained from the official IDX website and the web of each company. The analysis method carried out is a multiple linear regression model with the help of the SPSS program version 25. The results of this study show that leverage does not have a significant effect on tax avoidance, capital intensity has a positive and significant effect on tax avoidance. The size of the company is not able to moderate the effect of leverage and capital intensity on tax avoidance,
Application of Value-Based Management in Management Accounting: Increasing Efficiency Through Technology Integration in the Industrial Era 4.0 Mahroji; Nugraha, Erik; Nugroho, Lucky; Ali, Anees Janee; Putra, Yananto Mihadi
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 3 (2024): BISMA Journal November 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v1i3.62

Abstract

The application of value-based management (VBM) in modern companies faces various challenges, especially in the era of the Industrial Revolution 4.0, characterized by digitalization and advanced technology such as the Internet of Things (IoT) and Big Data. The gap phenomenon that has emerged is that many companies still have not fully utilized VBM in strategic decision-making, with more focus on short-term targets. This study aims to understand the impact of VBM on company performance and decision-making effectiveness, as well as the challenges of its implementation in the era of digitalization. The formulation of the problem includes the impact of VBM on company performance, its application in the digital era, and the challenges companies face in optimizing value-based resources. This study uses a literature review method that analyzes literature related to VBM and Resource-Based View (RBV). The results show that VBM can improve company performance by optimizing strategic resources but faces challenges in technology integration, human resources, and resistance to change. The implications of this study show the importance of investment in technology and internal capability development to support the implementation of VBM. The latest of this research lies in the discussion related to management accounting, which combines VBM with digital technology to create long-term value for the company.
Impact of the Pandemic on Tax Aggressiveness: Analysis of CSR, Audit Quality, and Capital Intensity in IDX Mining Companies Prameswari, Salsabila; Budyastuti , Triyani; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 1 (2024): Pelita Journal February 2024
Publisher : Baca Dulu Publisher

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Abstract

This study aims to determine the impact of Corporate Social Responsibility (CSR), Audit Quality, and Capital Intensity on tax aggressiveness during the pandemic. Utilizing secondary data from annual financial reports of mining companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021, this quantitative research employs purposive sampling to select a sample of 20 companies. The analytical method used is multiple regression analysis, with data processing performed using SPSS 22 for Windows and Microsoft Excel. The results of this study indicate that Corporate Social Responsibility has a significantly positive effect on tax aggressiveness, suggesting that companies with higher CSR activities tend to exhibit more aggressive tax behaviors. Conversely, Audit Quality shows a significantly negative effect on tax aggressiveness, indicating that higher audit quality is associated with lower levels of tax aggressiveness. Additionally, Capital Intensity is found to have a significantly negative effect on tax aggressiveness, implying that companies with higher capital investments tend to engage in less aggressive tax strategies. These findings highlight the complex interplay between CSR, audit quality, capital intensity, and tax aggressiveness, particularly in the context of the mining sector during the pandemic. The study contributes to the existing literature by providing empirical evidence on how these factors influence tax aggressiveness and offers insights for policymakers and practitioners aiming to enhance corporate governance and tax compliance.
The Effect of Liquidity, Profitability and Solvency on the Value of the Company(Study of Transportation Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021) Andriany, Dessy; Putra, Yananto Mihadi; Siswanti, Indra; Cahaya, Yohanes Ferry
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 2 (2024): Pelita Journal June 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i2.57

Abstract

This study aims to empirically prove the effect of financial ratios for transportation companies in Indonesia listed on the Indonesia Stock Exchange in the 2017-2021 period on company value. The ratios used in this study are Liquidity (CR), Profitability (ROA), and Solvency (DER). This study used a quantitative approach with sample selection using purposive sampling method. The data used is secondary data and the data analysis used is statistical analysis in the form of multiple linear regression tests with SPSS 23.The results of this study show that partially, the variables of Liquidity (CR), Profitability (ROA), and Solvency (DER) have a positive and significant effect on Company Value measured using Price Book Value (PBV) in companies listed on the Indonesia Stock Exchange (IDX).
The Effect of Audit Opinions, Liquidity and Leverage on the Timeliness of Financial Report Submission Manuela, Vieri Leonardo; Marsyaf, Marsyaf; Bintara, Rista; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 1 No. 2 (2024): Pelita Journal June 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v1i2.58

Abstract

The need for financial information presented in financial statements is very important for stakeholders in assessing the performance of a company. Especially in decision-making considerations. So that the fairness and timeliness of financial statement disclosure are important. This study aims to empirically test the factors that influence the timeliness of financial statement submission based on audit opinion, profitability level and company leverage level. This study uses quantitative research with secondary data. The sample in this study was a real estate and property industry sector company listed on the Indonesia Stock Exchange (IDX) in 2020 - 2022 and the company's official website. Sampling was carried out using the purposive sampling method, with several predetermined criteria, the number of samples was 90 real estate and property industry sector companies. And the results of this study indicate that audit opinion has a significant effect on the timeliness of earnings management, liquidity does not have a significant effect on the timeliness of financial statement submission, leverage does not have a significant effect on the timeliness of the company's financial statement submission.
Co-Authors Abdul Ghani Abidin, Krisnina Maharani Achmad Jamil Ade Maharini Adiandari Adhy Purnama, Adhy Agustin, Andhika Permana Ahmad Badawi Ahmad Badawi, Ahmad Al-Bahri, Laksanamana Racka Al-Hanief, Albastha Azmil Qahhar Ali, Anees Janee Andi Adriansyah Andriany, Dessy Annisa Hakim Zamzami Apollo Apollo Arief Bowo Prayoga Kasmo Atmadi, Tunjung Boma, Kukuh Dwi Buana, Mohamad Torik Langlang Budiwidodo, Andri Budyastuti , Triyani Dafit Feriyanto Deden Tarmidi Denny Syachrudin Dewi Murtiningsih Dewi, Wijayanti Doktoralina, Caturida Meiwanto Elly Yuliawati Eri Marlapa Erik Nugraha Erik Nugraha Erna Setiany Faishol, Adib Fardinal, Fardinal Febrina Mahliza Firman Fauzi Gadis Octory Gal, Timea Gani, Ibrahim Musa Harefa, Iwan Hari Setiyawati Harnovinsah Harnovinsah Hendy Yuniarto, Hendy I Gusti Ayu Arwati Ildiko, Orban Irwan Irwan Ishak, Budhi Pribadhi Jogo Boro, Brechmans Aditia Julpri Andika Lin Oktris Lucky Nugroho M Hidayat Mahroji Malima, Gabriel Clement Manuela, Vieri Leonardo Mariyam Chairunisa Marsyaf, Marsyaf Maulana, Goffari Monalisa, Dina Mor, Surender Mudita, Mudita Mustikasari, Fanie Najuah, Najuah Nandiwardhana, Aditya Pratama Noor Hazlina Ahmad, Noor Hazlina Novawiguna Kemalasari Nugraha, Erik Nur, Hifizzah Nurhasanah Nurlinayanti, Leni Nurlinayanti, ⁠Leni Nurul Hidayah NURUL HIDAYAH Oktaviana, Fanny Nur Pertiwi, Citra Prabantoro, Albertus Magnus Putut Prameswari, Salsabila Pratiwi, Riri Prinoti Prinoti Puji Rahayu Putriranti, Reyfira Rahayu, Muthia Ramadhan, Ali Ramadhan, Kurnia Refranisa, Refranisa Rista Bintara, Rista Riyadi, Yongki Rizki Briandana Robby Dharma Rokhanah Murkana Ronny Andesto Rr. Dharma Tintri Edi Raras Ruci Meiyanti Sabena Sabena Sandy Sandy Sari, Apri Lynia Sari, Putri Permata Setiawan, Audita Sidik, Yusuf Samil sihotang, benget rotua Soeharjoto, Soeharjoto Wahyuningsih Wahyuningsih Waluyo Waluyo Waluyo Wicaksana, Wafi Wiwin Sukiati Yohanes Ferry Cahaya Zamri Ahmad Zendi Iklima