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All Journal Ekonomi Bisnis International Humanities and Applied Science Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan Aptisi Transactions on Technopreneurship (ATT) 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) Jurnal Ilmu Ekonomi dan Sosial (JIES) Share: Jurnal Ekonomi dan Keuangan Islam Journal of Community Service Jurnal Lemhannas RI Journal Research of Social Science, Economics, and Management 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 Proceeding International Annual Conference Economics, Management, Business, and Accounting
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 Impact of Covid-19 on The Financial Performance of Property Companies Listed on The Indonesia Stock Exchange (IDX) Benget Rotua Sihotang; Yananto Mihadi Putra
Business, Management & Accounting Journal (BISMA) Vol. 1 No. 2 (2024): BISMA Journal July 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v1i2.38

Abstract

The Covid-19 pandemic is an event of increasing outbreaks of respiratory diseases in humans caused by the corona virus globally. COVID-19 first appeared in the city of Wuhan, China on December 31, 2019. The rapid spread of the Covid-19 outbreak has made the government make a number of anticipations to suppress its growth rate, including making policies, especially in the economic sector, namely implementing Social Restrictions (Physical Distancing). This research was conducted to determine whether there is a relationship between the dependent variable, namely the company's financial performance with the independent variable in the form of the impact of Covid-19 that occurs on property companies listed on the Indonesia StockExchange.This research is a type of quantitative research with the aim of examining the impact of Covid-19 on the financial performance of property companies listed on the Indonesia Stock Exchange (IDX). The research sample was selected using the purposive sampling method as many as 53 Property Companies Listed on the Indonesia Stock Exchange for the 2019-2020 period. Data collection is carried out by Documentation techniques. In this study, the data source used is secondary data. The analytical methods used in this study include: Using Descriptive Statistical Test and Wilcoxon Signed Rank Test.
Application of Value-Based Management in Management Accounting: Increasing Efficiency Through Technology Integration in the Industrial Era 4.0 Mahroji Mahroji; Erik Nugraha; Lucky Nugroho; Anees Janee Ali; Yananto Mihadi Putra
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.
Digital Transformation and Tax Compliance: A Literature Study on the Impact of E-Filing on the Taxation System Fatikhah Romadhona; Ana Farida Sahara; Yananto Mihadi Putra
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025): Pelita Journal June 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.224

Abstract

Digital transformation has become a global phenomenon that significantly impacts various sectors, including Indonesia’s tax system. The implementation of the e-filing system allows taxpayers to report taxes online without having to visit tax offices, thereby accelerating, facilitating, and increasing transparency in the tax reporting process. This study examines the effect of e-filing on taxpayer compliance using compliance data and the number of registered taxpayers from 2021 to 2023. The results indicate that the compliance rate among e-filing users increased from 84.07% in 2021 to 86.97% in 2023. Beyond easing tax reporting obligations, the system also contributes to enhancing state revenue and expanding the taxpayer base. These findings confirm that digital transformation through e-filing is an effective solution for improving the efficiency of tax in Indonesia.
The Role of Tax Volunteers for the Nation in Enhancing Tax Compliance and Tax Literacy at KPP Pratama Jakarta Kembangan Riswari Asri Rabbani; Irwan Harefa; Yananto Mihadi Putra
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025): Pelita Journal June 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.226

Abstract

Taxes are the main source of state revenue and play an important role in supporting national development. Therefore, improving taxpayer compliance is a major concern for the government. This study aims to evaluate the role of the Tax Volunteer Program for the Nation (Renjani) in assisting with annual tax return reporting and providing tax education to the public. The approach used is descriptive qualitative, involving direct observation of the implementation of the Tax Volunteer Program at the Kembangan Tax Office in Jakarta from February to May 2025. Volunteers consisting of accounting students from Mercu Buana University provided technical assistance to taxpayers and created educational content through social media. The results of the activities showed that volunteers successfully helped overcome various challenges in filing tax returns, such as data entry errors, system connection issues with the Tax Office, and verification challenges. On the other hand, the digital content created successfully reached the public and improved online tax literacy. The conclusion of this study is that volunteer involvement not only supports tax compliance but also helps in the application of tax accounting principles and tax planning through practical and communicative education.
Digital Literacy of Taxpayers and Its Effect on Compliance with Annual Tax Return (SPT) Reporting in Indonesia Rhea Silva Aliifah; Ana Farida Sahara; Yananto Mihadi Putra
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 1 (2025): Pelita Journal February 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i1.227

Abstract

This study aims to examine the effect of digital literacy on taxpayer compliance in electronically submitting the Annual Tax Return (SPT). The digital transformation of the tax system by the Directorate General of Taxes, through platforms like e-Filling and DJP Online, requires taxpayers to possess adequate digital skills. This research uses a literature review method , analyzing national and international studies published between 2021-2025. The findings show that digital literacy significantly contributes to tax reporting compliance. Taxpayers with good digital skills tend to be more compliant and efficient in their reporting process. These findings support the Theory of Planned Behavior, which explains that attitudes, subjective norms, and perceived control over technology influence compliance intention. This research is also relevant to the academic context of Tax Planning and Tax Accounting, as digital literacy underpins effective tax reporting and accurate recording. Therefore, enhancing taxpayers digital literacy is a strategic step toward improving compliance and optimizing digital taxation systems.
Implementation of Tax Administration Services and its Challenges at KPP Pratama Jakarta Kebon Jeruk Satu: A Review of Field Practices Rena Renata Melanda; Yananto Mihadi Putra; Ana Farida Sahara
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 1 (2025): Pelita Journal February 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i1.228

Abstract

This article aims to examine the implementation of tax administration services at the Jakarta Kebon Jeruk Satu Tax Office (KPP Pratama Jakarta) through a literature review approach based on industry experience. The focus of this article covers annual tax return assistance services, the implementation of Business Development Services (BDS), and digital public relations activities. The review indicates that the KPP has implemented various technology-based service strategies and public education to improve taxpayer compliance. However, several obstacles, such as low digital literacy, limited training facilities, and less than optimal reach of social media content, remain challenges in service implementation. This article provides an overview of tax practices in the field and offers several recommendations for future improvements.
The Effect of the Tax Volunteer Program on the Tax Literacy Level of Individual Taxpayers: A Literature Study and Case Study of KPP Pratama Kembangan Putri Permata Sari; Iwan Harefa; Yananto Mihadi Putra
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 2 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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

Abstract

The "Tax Volunteer for the Country" (Renjani) program is an initiative by the Directorate General of Taxes in collaboration with higher education institutions aimed at enhancing public tax literacy and compliance through student involvement as educational agents. This article explores the extent to which the Renjani program influences the level of tax literacy among Individual taxpayers at KPP Kembangan and its relevance to tax planning and tax accounting practices. This study employs a qualitative method through literature review, referring to six relevant academic articles. Findings indicate that direct involvement of tax volunteers in providing education, e-filing assistance, and disseminating tax regulations significantly improves taxpayers' understanding of their rights and obligations. This enhanced tax literacy supports more structured and lawful tax planning practices, such as avoiding administrative sanctions and improving filing efficiency.
Klasifikasi Citra Hasil Potret Daun Tanaman Jagung Menggunakan Transfer Learning Deep Learning Zendi Iklima; Yananto Mihadi Putra
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 Company Size and Independent Commisioner Composition on Carbon Emissions Disclosure Before and After the Carbon Tax Regulation News Mawatish Aina Asmi Hasan; Waluyo Waluyo; Yananto Mihadi Putra; Fransisca Listyaningsih Utami
Business, Management & Accounting Journal (BISMA) Vol. 3 No. 1 (2026): BISMA Journal March 2026
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/bisma.v3i1.120

Abstract

This study aims to evaluate the influence of company size and the composition of independent commissioners on the level of carbon emissions disclosure. The research subjects include companies in the energy, transportation, and construction sectors in Indonesia. The sample consists of 19 companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2023, with a total of 114 annual observations. The sample selection was conducted using purposive sampling. The analysis methods employed include multiple linear regression and paired sample t-tests, with data processing conducted using SPSS software version 25.0. The multiple linear regression test was supplemented with descriptive statistical analysis, classical assumption tests, and hypothesis testing, while the paired t-test was accompanied by normality and homogeneity tests. The research findings indicate that company size and the composition of independent commissioners significantly influence carbon emissions disclosure, both before and after the announcement of carbon tax regulations. Additionally, there are significant differences in the level of emissions disclosure between the periods before and after the announcement of such regulations.
THE EFFECT OF COMPANY SIZE, LEVERAGE, AND PROFITABILITY ON TAX AGGRESSIVENESS (Empirical Study on Mining Companies Listed on the Indonesia Stock Exchange for the 2018-2020 Period) Leriandri Ayuni; Yananto Mihadi Putra
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol. 13 No. 3 (2024): November 2024
Publisher : Universitas Mercu Buana

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

Abstract

Tax aggressiveness is an action that has the aim of reducing taxable incomethrough tax planning and using methods that are classified or not classified as tax evasion. This study aims to determine the effect of company size, leverage and profitability on tax aggressiveness. This research is motivated by the importance of information about the factors that affect tax aggressiveness. In 2019, tax evasion occurred in companies with the taxation sector. The population of this study were mining companies listed on the Indonesia Stock Exchange in 2018 - 2020. The sample of this study was 19 issuers or 57 company financial statement data used in this study. This study uses multiple linear regression. The results of this study indicate that leverage has an effect on tax aggressiveness. Meanwhile, firm size and profitability have no effect on tax aggressiveness. This study supports previous research which shows that company size has no effect on tax aggressiveness, leverage has no effect on tax aggressiveness, and profitability has no effect on tax aggressiveness.
Co-Authors Abdul Ghani Abidin, Krisnina Maharani Achmad Jamil Ade Maharini Adiandari Adhy Purnama, Adhy Adib Faishol Agustin, Andhika Permana Ahmad Badawi Ahmad Badawi, Ahmad Al-Bahri, Laksanamana Racka Al-Hanief, Albastha Azmil Qahhar Ali, Anees Janee Amelia, Fatimah Rizky Ana Farida Sahara Andi Adriansyah Andri Budiwidodo Andriany, Dessy Anees Janee Ali Anees Janee Ali Anees Janee Ali Annisa Hakim Zamzami Apollo Apollo Arfikayani, Yuhanik Arief Bowo Prayoga Kasmo benget rotua sihotang Boma, Kukuh Dwi Brechmans Aditia Jogo Boro Budhi Pribadhi Ishak Dafit Feriyanto Deden Tarmidi Denny Syachrudin Dewi Murtiningsih Dewi, Wijayanti Dharma, Robby Dina Monalisa Doktoralina, Caturida Meiwanto Elly Yuliawati Eri Marlapa Erik Nugraha Erik Nugraha Erik Nugraha Erik Nugraha Erna Setiany Fardinal, Fardinal Fatikhah Romadhona Febrina Mahliza Firman Fauzi Firmansyah, Afandi Fitra Roman Cahaya Fransisca Listyaningsih Utami Gadis Octory Gal, Timea Gani, Ibrahim Musa Harefa, Irwan Hari Setiyawati Harnovinsah Harnovinsah Hendy Yuniarto, Hendy Hosam Alden Riyadh A.Alazeez I Gusti Ayu Arwati Ildiko, Orban Indra Siswanti Irwan Harefa Iwan Harefa Izzat, Fadjar Hibbatul Julpri Andika Ken Paramita Aryana Lenny Christina Nawangsari Leriandri Ayuni Lin Oktris Lucky Nugroho M Hidayat Mahayanti Fitriandari Mahroji, Mahroji Malima, Gabriel Clement Manuela, Vieri Leonardo Mariyam Chairunisa Marsyaf Maulana, Goffari Mawatish Aina Asmi Hasan Minanari Mohamad Torik Langlang Buana Mudita, Mudita Muhammad Rudiyanto Mustikasari, Fanie Muthia Rahayu Najuah, Najuah Nandiwardhana, Aditya Pratama Noor Hazlina Ahmad Novawiguna Kemalasari Nugraha, Erik Nur, Hifizzah Nurhasanah Nurlinayanti, Leni Nurlinayanti, ⁠Leni Nurul Hidayah NURUL HIDAYAH Nuryansyah, Adha Oktaviana, Fanny Nur Pertiwi, Citra Prabantoro, Albertus Magnus Putut Pratiwi, Riri Prinoti Prinoti Puji Rahayu Putri Permata Sari Putriranti, Reyfira Rachmad Dwi Riyanto Rahmahdina, Indira Dristi Ramadhan, Ali Ramadhan, Kurnia Refranisa, Refranisa Rena Renata Melanda Rhea Silva Aliifah Rista Bintara Riswari Asri Rabbani Riyadi, Yongki Rizki Briandana Rokhanah Murkana Ronny Andesto Rr. Dharma Tintri Edi Raras Ruci Meiyanti Sabena Sabena Safira Safira Sahara, Ana Farida Salsabila Prameswari Sandy Sandy Sari, Apri Lynia Setiawan, Audita Sidik, Yusuf Samil Soeharjoto, Soeharjoto Surender Mor Triyani Budyastuti Tunjung Atmadi Volkhonova Mariya Igorevna Wahyuningsih Wahyuningsih Waluyo Waluyo Waluyo Waluyo Waluyo Wicaksana, Wafi Wiwin Sukiati Yohanes Ferry Cahaya Zamri Ahmad Zendi Iklima Zendi Iklima