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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Bisnis dan Ekonomi JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Krisna: Kumpulan Riset Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Equilibrium Proceeding SENDI_U Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Alignment: Journal of Administration and Educational Management Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Review of Management and Entrepreneurship Management Studies and Entrepreneurship Journal (MSEJ) Golden Ratio of Finance Management Golden Ratio of Auditing Research Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management
Batara Daniel Bagana
Universitas Stikubank Semarang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Influence of Employee Competence, Work Ethic, and Work Discipline on Public Service Quality (Taxpayer Perception Study at the Semarang I UPPD Samsat Office) Ar Rahman, Muhammad Irfan; Bagana, Batara Daniel
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.527

Abstract

Public service delivery reflects the performance of the bureaucracy, which in turn influences public trust in the government. However, it is still perceived as suboptimal. This study focuses on evaluating the influence of three key aspects namely, human resource competence, ethical principles in the workplace, and employee discipline, on the quality of public services within the UPPD Samsat Semarang 1 office. A quantitative approach was employed using a survey method, with purposive sampling applied to select 100 taxpayers as respondents. The collected data were analyzed using multiple linear regression techniques. The results indicate that all independent variables exhibit a significant and positive correlation with public service quality. Among these, employee discipline emerged as the most influential factor in enhancing service quality. These findings align with Weber’s theory of bureaucracy and underscore the critical importance of effective human resource management in the public sector. This study contributes to the ongoing efforts to improve public service delivery by emphasizing professionalism, efficiency, and humanistic values in the administration of motor vehicle tax services. It also serves as a reference for future policy development aimed at enhancing the quality of public services.
The Influence of Employee Competence, Work Ethic, and Work Discipline on Public Service Quality (Taxpayer Perception Study at the Semarang I UPPD Samsat Office) Ar Rahman, Muhammad Irfan; Bagana, Batara Daniel
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.527

Abstract

Public service delivery reflects the performance of the bureaucracy, which in turn influences public trust in the government. However, it is still perceived as suboptimal. This study focuses on evaluating the influence of three key aspects namely, human resource competence, ethical principles in the workplace, and employee discipline, on the quality of public services within the UPPD Samsat Semarang 1 office. A quantitative approach was employed using a survey method, with purposive sampling applied to select 100 taxpayers as respondents. The collected data were analyzed using multiple linear regression techniques. The results indicate that all independent variables exhibit a significant and positive correlation with public service quality. Among these, employee discipline emerged as the most influential factor in enhancing service quality. These findings align with Weber’s theory of bureaucracy and underscore the critical importance of effective human resource management in the public sector. This study contributes to the ongoing efforts to improve public service delivery by emphasizing professionalism, efficiency, and humanistic values in the administration of motor vehicle tax services. It also serves as a reference for future policy development aimed at enhancing the quality of public services.
Effect of Liquidity, Profitability, and Solvency on Stock Returns of Non-Cyclical Consumer Manufacturing Firms on IDX 2021–2023 Widianto, Afin; Bagana, Batara Daniel
Golden Ratio of Finance Management Vol. 5 No. 2 (2025): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i2.1582

Abstract

This study aims to examine and investigate the factors that influence stock returns. The variables analyzed in this study include liquidity, profitability, and solvency. The study population consists of manufacturing companies in the Consumer Non-Cyclical sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. This study employs a quantitative approach, utilizing secondary data analysis. Sampling was conducted using a purposive sampling method, resulting in an initial sample of 127 companies with a total of 270 observations. During the data processing process, several outliers were identified, so they were removed, resulting in 123 valid observations. The analytical approach employed was quantitative, used to examine the relationship between variables. The results show that liquidity and solvency have a significant positive effect on stock returns.
The Effect of Employee Costs on Company Performance with Employee Productivity as an Intervening Variable At PT PLN (Persero) Unit Induk Pembangkitan Tanjung Jati B Kurniawan, Ahkmad Kharis; Bagana, Batara Daniel
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1577

Abstract

The decline in the organizational performance score (NKO) of PT PLN (Persero) Tanjung Jati B Generation Unit during 2021–2023 suggests that personnel expense allocation may not be optimal in driving employee productivity. As one of the most significant expenditure components, personnel expenses, consisting of compensation, benefits, and other costs, are ideally expected to enhance motivation and performance. However, ineffective management can reduce productivity and negatively impact a company's performance. This study aims to analyze the effect of personnel expenses on company performance, with employee productivity serving as an intervening variable, for the period from 2020 to 2023. A census method was applied to 48 data points on personnel expenses, analyzed using Structural Equation Modeling (SEM) with AMOS. The results show that compensation-related and other personnel expenses have no significant effect on company performance, while benefit-related personnel expenses have a positive and significant effect. Employee productivity has a positive and significant effect on company performance. Mediation analysis indicates that employee productivity weakens the direct effect of compensation-related expenses on productivity and does not mediate the effect of benefit-related and other personnel expenses on company performance. These findings underscore the importance of managing benefit-related expenses as a strategy to enhance performance, while also highlighting the need to optimize the allocation of compensation and other costs to support productivity more effectively.
Transparansi dan Partisipasi Masyarakat dalam Mengawal Dana Desa Menuju Masyarakat Desa Sejahtera MARYONO, Maryono; BAGANA, Batara Daniel; SANTOSA, Agus Budi
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2023): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2024)
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v2i3.874

Abstract

Pengabdian masyarakat ini mengambil judul bantuan pengelolaan dana desa di desa Jimbung kecamatan Kali Kotes kabupaten Klaten. Mengingat kita masih berada dalam masa pandemi Covid 19, maka pelaksanaan pengabdian masyarakat ini dilakukan secara online melalui komunikasi telepon. Pada tahun 2021 di Indonesia masih diberlakukan Pembatasan Kegiatan Masyarakat sehingga pengabdian masyarakat ini dilaksakan secara daring (tidak tatap muka) melalui sarana telpon atau panggilan video. Tim Pengabdian meminta salinan dokumen yang berhubungan dengan pengelolaan dana desa yang meliputi antara lain: 1) Dokumen rapat pengelolaan dana desa, 2) Dokumen anggaran belanja dana desa, 3) Dokumen kegiatan, 4) Dokumen pendukung bukti pengeluaran dana desa. Tujuan pendampingan dalam pengelolaan dana desa dimaksudkan agar dana desa benar-benar dapat dikelola secara efektif dalam rangka meningkatkan kesejahteraan masyarakat Desa Jimbung Kecamatan Kali Kotes Kabupaten Klaten. Kesimpulan yang didapat dalam kegiatan ini adalah dana desa di desa Jimbung dikelola dengan baik dengan melibatkan seluruh pemangku kepentingan dan terbuka sehingga tujuan masyarakat desa sejahtera dapat tercapai.
Pengaruh Struktur Modal, Ukuran Perusahaan, Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Burhan, Akbar H; Bagana, Batara Daniel
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1798

Abstract

This study aims to analyze and examine the factors that influence firm value. The variables used in this study are capital structure, company size, profitability and dividend policy. The analytical method used in this study is the quantitative analysis method. The population of this study are manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange in 2019-2022. The method used in data collection is purposive sampling method. The number of samples used were 35 companies and the amount of data used was 140 data. When processing data, there are several company data that must be outliers. After the outlier data, the number of samples used was 91 data. The analytical method used in this study is the quantitative analysis method. The results showed that profitability has a positive effect on firm value. Capital structure, company size and dividend policy have no effect on firm value.
Peranan Arus Kas Operasi, Laba Kotor dan Size Perusahaan terhadap Return Saham pada Perusahaan Manufaktur yang Terdaftar di Bei 2020-2022 Setioso, Miranda Rachma; Bagana, Batara Daniel
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i9.13389

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui peranan arus kas operasi, laba kotor dan size perusahaan terhadap return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2020-2022. Metode pengambilan sampel menggunakan purposive sampling, dengan jumlah data yang diolah sebanyak 240 perusahaan. Alat analisis yang digunakan adalah statistik deskriptif, uji asumsi klasik dan analisis regresi linear berganda. Variabel yang digunakan dalam penelitian ini adalah arus kas operasi, laba kotor dan size perusahaan sebagai variable independen sedangkan return saham sebagai variabel dependen. Hasil penelitian ini menunjukkan bahwa arus kas operasi tidak berpengaruh terhadap return saham, sedangkan laba kotor dan size perusahaan berpengaruh positif terhadap return saham.
Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kota Semarang Iftakukhoiri, Ilham; Daniel Bagana, Batara
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 2 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v16i2.1307

Abstract

The purpose of this study is to evaluate and assess the impact of taxpayer comprehension, taxpayer awareness, and tax sanctions on compliance with MSME taxpayers in the city of Semarang. A qualitative technique was adopted for the research. Data gathering strategies included the distribution of questionnaires based on the study's criteria. Purposive sampling was utilized in this investigation. The study's findings indicate that Taxpayer Understanding, Taxpayer Awareness, and Tax Sanctions have a beneficial impact on MSME Taxpayer Compliance. It is desired that the Directorate General of Taxes would continue to improve the socialized of taxation among the general population, particularly MSME actors. This is done to promote taxpayers' comprehension and awareness of MSME actors' responsibilities to comply with applicable legislation.
Pengaruh Profitabilitas, Likuiditas dan Solvabilitas Terhadap Harga Saham Pada Perusahaan Manufaktur Sektor Consumer Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021 - 2023 Harlianda Augusta Wafaa; Batara Daniel Bagana
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1072

Abstract

Penelitian ini dilakukan untuk menganalisis serta menguji faktor-faktor yang mempengaruhi harga saham. Variabel yang diteliti meliputi profitabilitas, likuiditas, dan solvabilitas. Populasi penelitian terdiri dari perusahaan manufaktur di sektor Consumer non-cyclicals yang terdaftar BEI pada periode 2021-2023. Data diolah menggunakan alat bantu statistik yakni Eviews 13. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel awal sebanyak 90 perusahaan, menghasilkan total data sebanyak 270. Disaat proses pengolahan data, ditemukan beberapa data termasuk outlier sehingga setelah dilakukan penghapusan outlier, jumlah data yang valid menjadi 108. Analisis data dilakukan menggunakan metode kuantitatif. Hasil penelitian menunjukkan bahwa profitabilitas dan solvabilitas berpengaruh positif terhadap harga saham, sedangkan likuiditas tidak berpengaruh terhadap harga saham.
PENGARUH PROFITABIITAS, LIKUIDITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Tamadani, Anggito; Bagana, Batara Daniel
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/nn2rm742

Abstract

Judul dalam penelitian ini adalah Pengaruh Profitabilitas, Struktur Modal, Likuiditas dan Struktural Modal Terhadap Nilai Perusahaan. Nilai perusahaan merupakan kondisi tertentu yang telah dicapai oleh suatu perusahaan sebagai gambaran dari kepercayaan masyarakat terhadap keadaan perusahaan selama perusahaan tersebut beroperasi. Tujuan penelitian ini adalah untuk menganalisis pengaruh profitabilitas, struktur modal, likuiditas dan ukuran perusahaan terhadap nilai perusahaan.Jenis penelitian dalam penelitian ini adalah penelitian Kuantitatif. Metode analisis data dalam penelitian ini yaitu dengan mengumpulkan dokumen yang berkaitan dengan variabel profitabilitas, likuiditas, struktur modal dan nilai perusahaan diperoleh dari BEI (Bursa Efek Indonesia). Populasi dalam penelitian ini adalah perusahaan Tekstil dan Garment yang terdaftar di BEI periode 2019 hingga 2023. Sampel dipilih menggunakan teknik purposive sampling diperoleh sampel sebanyak 70 data yang digunakan sebagai sampel dalam penelitian ini.Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, Struktur modal berpengaruh negatif signifikan terhadap nilai perusahaan, Likuiditas berpenaruh negatif signifikan terhadap nilai  perusahaan dan ukuran perusahaan berpengaruh positif tidak signifikan terhadap nilai perusahaan.
Co-Authors Achmad Badjuri Aditya Pangestu Agus Budi Santosa Agus Murdiyanto AJIE WASKITO NUGROHO Alfiana Zunita Alfiana Zunita alfinaeka Ar Rahman, Muhammad Irfan Arief Himmawan D.N Arief Himmawan Dwi Nugroho Bagas Iqbal Nur Satriawan Bambang Sutedjo Burhan, Akbar H Diah Pitaloka, Harlinda Mei FEBRIANSYAH, KURNIAWAN Ferina Intan Lutfia fitri veronika Grasintya Eka Novianingtyas Hardiyanti, Widhian Harlianda Augusta Wafaa Hasan Abdul Rozak Hilmy Tsany, Muhammad Ida Nurhayati Iftakukhoiri, Ilham Ilham Iftakukhoiri Ilham Mustain Kartika Andi Kurniawan, Ahkmad Kharis Kurniawati, Nita Maryono Maryono Maryono Maryono Maryono Maryono Mega Andani Putri Mega Dewi Arisani Moch Irsad, Moch Muhammad Ali Ma’sum Muhammad Fajar Rizqi Widyo Utomo Muhammad Subandi Murdiyanto, Agus Mustaqim Mustaqim Nathanael Fransiskus Mangile Naufal Muflih Banyu Aji Pangestu, Aditya Pradhipta Ayuningtyas Pradhipta Ayuningtyas Putri, Syachna Maheswari Rafly Muhammad Musthofa Santoso, Ignatius Hari Setioso, Miranda Rachma Shasanti, Analia Sinta Ayu Ningsih Tamadani, Anggito Widianto, Afin WIDIATMOKO, Jakobus