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All Journal MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Dinamika Akuntansi Dinamika Pendidikan Jurnal Penelitian Ekonomi dan Bisnis Daya Saing : Jurnal Ilmu Manajemen Accounting Analysis Journal Economic Education Analysis Journal Jurnal Kajian Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) JURISMA: Jurnal Riset Bisnis & Manajemen Journal of Islamic Accounting and Finance Research International Journal of Economics Development Research (IJEDR) Ilomata International Journal of Tax and Accounting Jurnal Riset Jakarta Resolusi: Jurnal Sosial Politik Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Humanities Education and Social Sciences Journal of Accounting and Digital Finance Journal of Accounting and Finance Management (JAFM) Journal of Sustainable Community Service JPNM : Jurnal Pustaka Nusantara Multidisiplin IIJSE "Indonesian Journal of Devotion and Empowerment (IJDE) "
Agung Yulianto
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang Gedung C6, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Utilization of The Simaker S/M Application to Improve School Quality in Semarang City Saeroji, Ahmad; Sehabuddin, Ahmad; Yulianto, Agung
Indonesian Journal of Devotion and Empowerment Vol. 7 No. 1 (2025): May
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijde.v7i1.26469

Abstract

Internal quality assurance in schools is a crucial aspect in efforts to improve the quality of education. The application of information technology, such as the SIMAKER S/M application, offers a potential solution to optimize the quality assurance process. This community service aims to provide SIMAKER S/M application training in conducting internal quality assurance in schools in Semarang City. This community service consists of four main stages: (1) Socialization through Focus Group Discussion (FGD), (3) Mentoring, and (4) Evaluation; user satisfaction surveys show that the SIMAKER S/M application greatly facilitates school administration work related to internal quality assurance in schools. The average user satisfaction score is 4.24 for ease of use, 4.42 for increased transparency, and 4.48 for overall benefits. The implementation of the application also succeeded in helping training participants related to the implementation of internal quality assurance and facilitating more accurate reporting. From the results of the community service activities, the results of the responses and feedback from participants were considered very useful in efforts to conduct internal quality assurance in digital-based schools. After conducting self-evaluation through internal quality assurance, it is hoped that schools can follow up on aspects that need to be improved.
Implementasi Power BI untuk Analisis Visual Data Kebakaran: Studi Kasus Kota Administratif DKI Jakarta: Implementation of Power BI for Visual Analysis of Fire Data: A Case Study of DKI Jakarta's Administrative Cities Yulianto, Agung
Jurnal Riset Jakarta Vol. 18 No. 1 (2025): Jurnal Riset Jakarta
Publisher : Dewan Riset Daerah (DRD) Provinsi Daerah Khusus Ibukota (DKI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37439/jurnaldrd.v18i1.119

Abstract

Kebakaran merupakan bencana perkotaan yang sering terjadi di kota besar seperti DKI Jakarta, menyebabkan kerugian materiel dan non-materiel. Analisis data yang komprehensif dan visualisasi yang efektif krusial untuk memahami pola, penyebab, dan distribusi spasial kejadian. Penelitian ini mendeskripsikan potensi penggunaan Microsoft Power BI dalam memvisualisasikan data peristiwa kebakaran di DKI Jakarta. Data yang dianalisis mencakup periode, wilayah administrasi, kecamatan, kelurahan, dugaan penyebab, dan jumlah kejadian dari tahun 2021 hingga 2024. Penelitian ini menguraikan pembangunan dasbor interaktif dengan memanfaatkan penelitian sebelumnya terkait analisis data kebakaran dan visualisasi kebencanaan menggunakan Power BI, Dasbor tersebut menampilkan tren kejadian, distribusi spasial (antar wilayah administrasi dan kecamatan rawan), serta dugaan penyebab utama kebakaran. Visualisasi ini diharapkan memberikan insight berharga bagi instansi terkait, khususnya Dinas Penanggulangan Kebakaran dan Penyelamatan, untuk perumusan strategi pencegahan, mitigasi, dan peningkatan respons bencana kebakaran di DKI Jakarta.
The Influence of Corporate Social Responsibility (CSR) and Liquidity on Firm Value: Role Moderation Size Company on Property Real Estate and Construction Company Nurkomala, Nita; Fauzia, Putri; Yulianto, Agung
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4756

Abstract

Increasing the worth of the company is one of its main goals in order to attract investors. One of the most crucial components is firm value since it can serve as a benchmark for business performance, which investors can assess from the perspective of corporate social responsibility. The study's goal is to look into how corporate social responsibility and things that affect cash flow affect the value of a company. The study also seeks to know how company size affects income and liquidity-firm value relationships. The analysis includes IDX-listed companies from 2020 to 2023. The sampling method was taken using a purposive sampling table with predetermined criteria, the data that fell into the criteria were 33 data samples. MLR and MRA analyzes were done in SPSS 25 to evaluate this notion. This study found that firm size moderates the CSR-firm value link. On the other hand, CSR boosts firm value. Even though liquidity doesn't change firm value, company size doesn't affect the link between liquidity and value.
The Impact of E-Filing, Understanding, Morale, Awareness, and Sanctions on Taxpayer Compliance Moderated by Socialization Alfika, Exsa; Christin, Nia Renita; Sugiarti, Rita; Yulianto, Agung
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7418

Abstract

Tax revenue continues to increase, but public interest in filing tax returns has not been fully realized, and its use is still very limited due to lack of education. The purpose of this study was to examine the application of E-filing, tax understanding, taxpayer morale, taxpayer awareness, and tax sanctions on taxpayer compliance, as well as tax socialization which acts as a moderating variable at the Ciayumajakuning Tax Office. Primary data were obtained from respondents’ answers collected through a questionnaire. The population of this study was 1,908,091 people. The sample size calculation method used in this study was based on the total sample size calculated using the sample size calculator function available on the website www.raosoft.com, resulting in a total of 385 respondents. The results of the study using SmartPLS software version 4 with Structural Equation Modeling (SEM) reveal that E-filing implementation (β = 0.443, T-statistic = 6.512, p < 0.05) and tax understanding (β = 0.377, T-statistic = 4.354, p < 0.05) significantly enhance taxpayer compliance, while taxpayer morale, awareness, tax sanctions, and tax socialization show no significant direct effect. The structural model explains 65.4% of the variance in taxpayer compliance (R² = 0.654). Although tax socialization has no effect on taxpayer compliance, the implementation of E-filing and tax understanding significantly influence tax compliance.
The Effect of Financing on Deposit Ratio, Return on Assets, and Third-Party Funds on Musyarakah Financing in Sharia Banks Lestari, Vena Vebriyana Puji; Sukma, Triana Rahayu; Yulianto, Agung; Ulum, Itah Miftahul
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8060

Abstract

This research aimed to determine how Islamic Commercial Banks' Musyarakah Financing was affected by Return on Asset (ROA), Financing to Deposit Ratio (FDR), and Third Party Funds (DPK) between 2021 and 2024. The secondary data utilized originates from the Islamic Commercial Banks' published quarterly financial report data. With a sample size of nine banks, the study's population included 144 Islamic Commercial Bank financial reports and 14 Islamic Commercial Banks. Purposive sampling was employed in the sampling procedure. The Descriptive Statistical Test, Chow Test, Hausman Test, Classical Assumption Test, Heteroscedasticity Test, T Test, and Determination Coefficient Test (R²) are among the statistical tests used in panel data regression utilizing Eviews version 12 software. The findings indicated that return on assets (ROA) had an impact on Musyarakah financing, third party funds (DPK) had no effect, and the financing to deposit ratio (FDR) had a favorable impact.
The Influence of Good Corporate Governance, Profitability, Leverage on Company Value Moderated by Company Size Putri, Siti Qibtiyah Septiani; Suryani, Desi; Yulianto, Agung
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 4 (2024): July 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i4.2801

Abstract

Purpose: Company value is one of investor’s consideration before making invesment decision. The aim of the research carried out is to analyze influence, profitability, GCG (Good Corporate Governance), company size and leverage on company value. Design/methodology/approach: In this research, a population is applied in the form of food and beverage sector manufacturing companies on the BEI (Indonesian Stock Exchange) list for 2019-2022. As the following research sample uses a purposive sampling method, so that what is obtained is a total of 19 business entities. This research applies a type of data in the form of secondary data. In carrying out the research, data analysis was used in the form of multiple linear regression. Findings: A conclusion was obtained in the form of profitability and leverage having an influence on the value of the company, in contrast to managerial ownership, independent board of commissioners, audit committee, and company size as moderators having no influence on the value of the company. Paper type: Research Paper
Peran Dinamis Generasi Muda Dalam Mendorong Partisipasi Politik di Indonesia Azizah, Nur; Trisiana, Anita; Yulianto, Agung; Dewi, Aprillia Puspita; Febriyanti, Feni; Andini, Valecia Putri
Resolusi: Jurnal Sosial Politik Vol 7 No 2 (2024)
Publisher : Department of Political Science - Universitas Sains Al-Qur’an

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/resolusi.v7i2.8239

Abstract

The younger generation plays a crucial role in promoting political participation in Indonesia, especially in the context of advancing democracy. This article discusses the dynamic role of young people in stimulating political voice and action for the future of Indonesia. In recent decades, youth involvement in politics has significantly changed, with an increasing awareness of political rights and the advancement of technology, making information more accessible. Despite challenges such as low trust in the political system and gaps in access to political education, Indonesian youth are becoming more active on various political platforms, both directly and through social media. Using a mixed-methods approach, combining quantitative surveys and qualitative case studies, this research aims to provide insights into how the younger generation can more effectively advocate for their political interests. A total of 69 respondents from various social, educational, and geographical backgrounds participated in the quantitative survey through an online questionnaire. This study also involves qualitative analysis through in-depth interviews and case studies, exploring internal and external factors that influence youth political participation. The findings of this research are expected to encourage more inclusive and sustainable changes in the future.
Pengaruh Profitabilitas, Institutional Ownership, Corporate Social Responsibility, dan Tunneling Incentive terhadap Tax Avoidance Ayu Nurulita, Nisa; Yulianto, Agung
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 1 No. 1 (2023): February: Jurnal Pustaka Nusantara Multidisiplin
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v1i1.7

Abstract

Penghindaran pajak adalah upaya meminimalkan beban pajak dengan memanfaatkan kelemahan undang-undang perpajakan. Dalam penelitian ini, penghindaran pajak diukur dengan menggunakan tarif pajak efektif (ETR) dengan menghitung beban pajak perusahaan dibagi dengan laba sebelum pajak selama periode tertentu. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, kepemilikan institusional, tanggung jawab sosial perusahaan, dan tunneling incentive terhadap penghindaran pajak. Populasi penelitian ini menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan tahunan dan laporan keuangan perusahaan manufaktur melalui situs www.idx.co.id. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sehingga sampel akhir berjumlah 22 perusahaan manufaktur atau 82 unit analisis. Analisis data yang digunakan adalah model analisis regresi linier berganda dengan IBM SPSS versi 24. Hasil penelitian ini menunjukkan bahwa tanggung jawab sosial perusahaan, dan insentif tunneling berpengaruh negatif terhadap penghindaran pajak. Sedangkan profitabilitas, dan kepemilikan institusional tidak berpengaruh terhadap penghindaran pajak. Saran yang diberikan untuk penelitian selanjutnya adalah menggunakan variabel selain variabel yang telah terbukti tidak berpengaruh dalam penelitian ini yang dapat mempengaruhi penghindaran pajak.
The Effects of Tax Sanctions, Taxpayer Awareness, and Tax Understanding MSME on Tax Compliance: The Moderating Role of Risk Preference Yuliani, Sinsin Putri; Sistalia, Tri Ayu; Yulianto, Agung
Ilomata International Journal of Tax and Accounting Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i2.1108

Abstract

This study's objective was to assess and examine the impacts of tax penalties, taxpayer awareness, and taxation comprehension on the tax compliance of micro, small, and medium-sized businesses (SMEs) in Cirebon City, with risk preference moderating variables. The method used in this research is quantitative, and the type of data used is primary data obtained from 250 respondents. This study shows that tax sanctions, taxpayer awareness, increasing taxpayer compliance, and understanding of taxation affect taxpayer compliance. Risk preferences do not strengthen the relationship between taxpayer awareness and taxpayer compliance, and risk preferences do not moderate the knowledge of taxation with taxpayer compliance. The Directorate General of Taxes can use this study to encourage a stronger tax approach and understanding of taxation, especially for Cirebon City micro, small, and medium-sized businesses (SMEs).
Peran Karakteristik Perusahaan dan Corporate Governance dalam Keputusan Pendanaan Perusahaan Pertambangan Yulianto, Agung
Jurnal Kajian Akuntansi Vol 1 No 1 (2017): JUNI 2017
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v1i1.509

Abstract

Abstract The funding decision represents important things that need to be considered by a manager when specify the portion of the company's capital structure that comes from internal funding sources as well as external funding sources. Therefore, this study aims to test empirically the influence the characteristics of the company that are measured by tangibility and profitability as well as the mechanisms of corporate governance that are measured by the board of directors and the independent commissioners in the determination of the company's capital structure. This research is based on the Pecking Order Theory that examines the hierarchy of corporate funding. This research was conducted on the mining company listings in BEI 2012-2015 year period with as many as 138 companies sample. Data analysis in this study using multiple regression analysis that was previously tested with classical assumptions. Hypothesis testing is done through t-Test. The results showed that tangibility, profitability, the board of directors and the independent commissioners have no effect on the decision of the company's funding.Keywords: Leverage; Tangibility; Profitability; Board of directors; Independent. commissioner.AbstrakKeputusan pendanaan merupakan hal penting yang perlu dipertimbangkan oleh manajer saat mengelola struktur pendanaan perusahaan yang berasal dari sumber pendanaan internal maupun sumber pendanaan eksternal. Oleh karena itu, penelitian ini dilakukan untuk menganalisis pengaruh karakteristik perusahaan yang diukur oleh tangibility dan profitabilitas serta mekanisme corporate governance yang diukur oleh dewan direksi dan komisaris independen dalam penentuan struktur permodalan perusahaan. Penelitian ini dilakukan pada perusahaan pertambangan yang go public di Indonesia tahun 2012-2015 dengan sampel sebanyak 138 perusahaan. Analisis data dalam penelitian ini menggunakan analisis regresi berganda yang sebelumnya diuji dengan asumsi klasik. Uji hipotesis dilakukan melalui Uji t. Hasil penelitian menunjukkan bahwa tangibility, profitabilitas, dewan direksi dan komisaris independen tidak berpengaruh terhadap keputusan pendanaan perusahaan. Kata kunci: Tangibility, Profitabilitas, Dewan Direksi, Komisaris Independen.
Co-Authors ,, Yusuf Acep Komara Agus Wahyudin Ahmad Saeroji Ajeng Pangestuning Purwoko, Ajeng Pangestuning Alfika, Exsa Ali, Shujahat Amanda Kyka Marharani, Amanda Kyka Andini, Valecia Putri Anggraeni Rinjani, Mandalike Anita Trisiana, Anita Anna Kania Widiatami Apri Dwi Astuti Ardi, Jalu Wicaksono Arief Yulianto Arinal Muna Astillero, Marlon Rael Ayu Nurulita, Nisa Azahra, Nurlisti Azizatul Fikriyah, Azizatul Badingatus Solikhah Bariyyah, Bikruniyatul Barokah, Nur Bestari Dwi Handayani Christin, Nia Renita Damayanti, Elsa Desi Suryani, Desi Dewi Indriasih Dewi, Aprillia Puspita Dwi Lestari Fadil, Yasin Fadil, Yasin Faisal, Muchamad Fajar Cahyo Utomo Fariani Siregar, Nelia Fauzia, Putri Febrica Dewi Paramita, Febrica Dewi FEBRIYANTI, FENI Fitriana, Ratna Haryanti, Kurniati Kevin Heni Susilawati Ika Wahyuningsih Janiman Janiman, Janiman Junita, Niken Lady Junita, Niken Lady Junjunan, Nhazib Alqais Kayati, Kayati Laeli, Azizatul Laeli, Azizatul Lestari, Retno Ariyani Puji Lestari, Vena Vebriyana Puji Lusiyanawati Margunani, Margunani Maulidia, Sabrina Ayuni Mayasari, Triya Mirza Nurdin Nugroho, Mirza Nurdin Mita, Shelo Moh Yudi Mahadianto Muhammad Burhanudin, Muhammad Muktiningtyas, Dita Muktiningtyas, Dita Mulyantini, Sri Nabillah, Azkatul Nanik Sri Utaminingsih Nur Azizah Nurkomala, Nita Prasanti, Oki Prasetya, Rauf Alvian Puriayu, Nanik Leanikha Puspa, Regita Dwi Putri, Siti Qibtiyah Septiani Rachmah, Dewi Nailur Rizki Aulia Rachman, Rizki Aulia Rizki Rahmawati, Rizki Rizqiani, Dian Rosyiqoh Haida Lutfiana, Rosyiqoh Haida Saharah, Siti Sari Widyastuti, Sari Sehabuddin, Ahmad Sendyvia Candra, Sendyvia Shovuro, Shova Silvia Mandang, Dhea Siska Ernawati Fatimah Sistalia, Tri Ayu Siti Fiki Ikmah, Siti Fiki Siti Hajati Hoesin, Siti Hajati Siti Nur Hadiyati Slamet Riyadi Sri Rizky Rahayuningtyas, Sri Rizky Srisuk, Prattana Sugiarti, Rita Sukma, Triana Rahayu Trisni Suryarini Tuffahati, Nabila Tuti Oktaviani, Tuti Ulum, Itah Miftahul Wibowo, Imam Wijayaningsih, Shinta Wilujeng, Risma Wiwit Apit Sulistyowati Yanti, Atik Nur Fajar Yuliani, Sinsin Putri Zayyinatul Khasanah, Zayyinatul