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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Competitive Jurnal Akuntansi dan Keuangan Jurnal Riset Akuntansi Kontemporer Jurnal Buana Akuntansi Jurnal Ilmiah Manajemen Ubhara International Journal of Educational Research and Social Sciences (IJERSC) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Jurnal Abdimas Perbanas Journal of Comprehensive Science Jurnal Manajemen dan Bisnis Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Student Scientific Creativity Journal Jurnal Publikasi Ilmu Manajemen Research Trend in Technology and Management Madani: Multidisciplinary Scientific Journal International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Riset Ekonomi dan Akuntansi Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Indonesian Journal of Economics and Strategic Management TECHNOVATE Journal of Economic Resilience and Sustainable Development Jurnal Akuntansi BORJUIS (JURNAL OF ECONOMY) MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Yulaeli, Tri
Faculty Of Economics, Bhayangkara University Jakarta Raya, Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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Factors Influencing of Tax Evasion: Tax Sanctions, Tax Understanding, and Love of Money. Putri, Yosi Ika; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Research Trend in Technology and Management Vol. 3 No. 3 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

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

Abstract

This research discusses how tax sanctions, tax understanding, and love of money influence taxpayers' perceptions of tax evasion. The results from the literature review indicate that the influence of these three factors is not always consistent. Tax sanctions can make people afraid to evade taxes if the law is enforced fairly, but they can also lead people to justify evasion if they feel the law is unjust. Tax understanding sometimes encourages compliance, but it can also be exploited to find legal loopholes. Meanwhile, love of money can tempt people to evade taxes for profit, but it can also make them compliant for fear of losing money due to sanctions. Therefore, the influence of these three factors heavily depends on the situation and the values held by each individual
Factors Effect Vehicle Taxpayer Compliance with Income Level as a Moderating Variable Rahmawati, Siska Aprilia; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Research Trend in Technology and Management Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i1.100

Abstract

This study discusses how tax knowledge and taxpayer awareness effect taxpayer compliance, considering income level as a moderating factor. The results from the literature review indicate that the influence of these two factors is highly significant in affecting compliance. Tax knowledge can enhance taxpayers' understanding of their obligations, thereby encouraging compliance. On the other hand, taxpayer consciousness can make individuals more responsible in fulfilling their tax obligations. However, income level serves as a moderating factor that effect the relationship between tax knowledge, taxpayer awareness, and taxpayer compliance. Therefore, these findings provide important insights for future research in the field of tax compliance.
The Influence of Oversight, Anti-Fraud Strategies, and Sharia Compliance Audits on Preventive Fraud Efforts (Issuers in the Islamic Financial Institutions Sector on the Indonesia Stock Exchange for the Period 2019-2023) Hafizh, Muhammad Maulana; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Beti; Ningrum, Endah Prawesti
Research Trend in Technology and Management Vol. 3 No. 3 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i3.101

Abstract

This study analyzes the effect of Supervision, Anti-fraud Strategy, and Sharia Compliance Audit on Preventive Fraud Efforts. The research population includes issuers in the Islamic Financial Institutions sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2023 period. By using purposive sampling technique, 42 samples were obtained consisting of 8 issuers for six years. Secondary data is obtained from financial reports, sustainability reports, corporate governance reports, and annual reports of issuers. Analysis using Descriptive Statistical techniques, Classical Assumption Test, Hypothesis Test, and Determination Coefficient Test with the help of the Eviews 13 application. The results showed that Supervision has no effect on Preventive Fraud Efforts. Conversely, the Anti-fraud Strategy, and Sharia Compliance Audit have a positive effect on Preventive Fraud Efforts. Simultaneously, Supervision, Anti-fraud Strategy, and Sharia Compliance Audit affect Preventive Fraud Efforts.
Factors that affect the value of a company with profitability as moderation Mukuan, Arthur; Nuryati, Tutty; Yulaeli, Tri; Nurbaiti, Betty; Puspaningrum, Endah
Research Trend in Technology and Management Vol. 3 No. 1 (2025): Research Trend in Technology and Management (in progress)
Publisher : RTTM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/rttm.v3i1.104

Abstract

This study aims to look at the influence of managerial ownership and audit committees on the value of the Company with profitability as a moderation variable. This research uses Software Eviews 12. The analysis methods used were panel data regression test, thirst test, langarange multiplier test, determination coefficient test (adjuster R2), and hypothesis test. This study aims to formulate a hypothesis that will guide future research in this field. In compiling this literature review article, the approach used is the library research method, with sources obtained from online platforms such as Google Scholar, Mendeley, and various other academic databases. The results of this literature review highlight the influence of managerial ownership and audit committees on company value, with profitability acting as a moderation variable. The results of this study show that managerial ownership has no effect on the Company's value, the audit committee has a negative effect on the Company's value, and profitability is not able to moderate managerial ownership and the audit committee on the company's value.
Faktor-Faktor Yang Mempengaruhi Current Ratio, Debt Equity Ratio, Debt Asset Ratio, dan Perputaran Modal Kerja Terhadap Return On Asset Vina Ramadhianti; Wafiyyah Septiwidya; Juwainah Juwainah; Avriliani Dwi Septiana; Tri Yulaeli
Jurnal Publikasi Ilmu Manajemen Vol. 2 No. 3 (2023): September: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v2i3.2223

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research serves to strengthen the theory and phenomenon of interrelationships or influences return on assets. This article reviews the factors that influence the current ratio, debt equity ratio, and debt asset ratio an introductory literature study on Financial Management. This research aims to analyze the factors that influence the disclosure of Return on Assets namely: current ratio, debt equity ratio, debt-asset ratio, and working capital turnover. Sample selected by using purposive sampling method and samples that meet the criteria. Study This study uses the classical assumption test, model feasibility test, multiple regression analysis and statistical tests. These results indicate that the variable current ratio and debt equity ratio have an effect on return on assets, while the debt-asset ratio and working capital turnover variables are not shows the effect on the return on assets.
Faktor-faktor yang mempengaruhi Nilai Waktu Uang: Future Value, Present Value, dan Annuity Lasmarina Suci Oktavia; Lyra Aldina; Nurdiyanto Nurdiyanto; Mutia Fahrati; Tri Yulaeli
Jurnal Publikasi Ilmu Manajemen Vol. 2 No. 3 (2023): September: Jurnal Publikasi Ilmu Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupiman.v2i3.2224

Abstract

In the economy money is very important, the economy itself is the activity of managing finances and capital in order to make ends meet. In conventional economics, the term or concept of Time Value of Money is known, which simply means that money has value for the future. This concept is very useful in planning in the future. Apart from that, this concept is also often used in financial management when making decisions such as investing. on an asset and determine the source of loan funds, then understanding the time value of money is very crucial. This article reviews the factors that influence the time value of money, namely: future value, present value, annuity, and amortized loans, a study of financial management literature. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Future value affects the time value of money; 2) Present value affects the time value of money; and 3) Annuity affects the time value of money.
The Effect of Managerial Ownership, Institutional Ownership and Corporate Social Responsibility (CSR) on Corporate Financial Performance in Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange Wardani, Tiara Kusuma; Nurbaiti, Beti; Ningrum, Endah Prawesti; Nuryati, Tutty; Yulaeli, Tri
TECHNOVATE: Journal of Information Technology and Strategic Innovation Management Vol. 2 No. 3 (2025): July 2025
Publisher : PT.KARYA GEMAH RIPAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52432/technovate.2.3.2025.132-140

Abstract

This research aims to examine the influence of managerial ownership, institutional ownership and corporate social responsibility (CSR) on financial performance. The population in this research are all Property and Real Estate Issuer Companies Listed on the Indonesia Stock Exchange for the 2021 - 2023 Period. The variables used in this research are Managerial Ownership, Institutional Ownership and Corporate Social Responsibility (CSR) as the dependent variable and Financial Performance as the variable independent. The sampling technique used was the purposive sampling method and a total of 146 company samples were obtained. The analytical methods used are Descriptive Statistical Analysis, Classical Assumptions, Multiple Linear Analysis and Hypothesis Testing. The results of this research show that partially Managerial Ownership has a negative effect on Financial Performance, Institutional Ownership has a negative effect on Financial Performance and Corporate Social Responsibility (CSR) has no effect on Financial Performance. The research results simultaneously show that Managerial Ownership, Institutional Ownership and Corporate Social Responsibility (CSR) influence the Company's Financial Performance.
Pengaruh Sosialisasi Perpajakan, Efektivitas Pemungutan Dan Kontribusi, Serta Tunggakan Pajak Bumi Dan Bangunan Terhadap Penerimaan Pendapatan Pajak Daerah. Lathifah Zahra,, Harsa; Pramukty, Rachmat; Yulaeli, Tri
Journal of Comprehensive Science Vol. 1 No. 5 (2022): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v1i5.141

Abstract

Artikel ini bertujuan untuk menguji dan menganalisis Pengaruh Sosialisasi Perpajakan, Efektivitas Pemungutan dan Kontribusi, serta Tunggakan Pajak Bumi dan Bangunan Terhadap Penerimaan Pendapatan Pajak Daerah. Objek pada penelitian ini adalah Wajib Pajak Orang Pribadi dengan NPWP di Kota Bekasi. Jenis penelitian ini adalah penelitian kuantitatif dengan metode pendekatan deskriptif. Penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Sosialisasi Perpajakan berpengaruh terhadap Penerimaan Pendapatan Pajak Daerah; 2) Efektivitas Pemungutan dan Kontribusi berpengaruh terhadap Penerimaan Pendapatan Pajak Daerah; dan 3) Tunggakan Pajak Bumi dan Bangunan berpengaruh terhadap Penerimaan Pendapatan Pajak Daerah.
Pengaruh Kapitalisasi Pasar, Struktur Modal dan Arus Kas Operasi terhadap Tingkat Pengembalian Saham Sundari, Iska Ayu; Nurbaiti, Beti; Ningrum, Endah Prawesti; Nuryati, Tutty; Yulaeli, Tri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1212

Abstract

The basic materials sector in Indonesia experienced significant stock price volatility between 2019 and 2023, largely due to external factors such as geopolitical conflicts and global economic uncertainty. This study aims to examine the effect of market capitalization, capital structure, and operating cash flow on stock returns in basic materials companies listed on the Indonesia Stock Exchange. A quantitative approach was applied using secondary data from annual financial statements and public market data. The population includes all basic materials sector companies during the 2019 -2023 period, and purposive sampling yielded 42 firms. The study applied panel data regression using first-difference transformation and natural logarithm transformation for market capitalization to improve data stability. Model selection was conducted through Chow, Hausman, and Lagrange Multiplier tests, while classical assumption tests ensured model validity. Regression analysis using the Common Effect Model showed that each independent variable market capitalization, capital structure, and operating cash flow has a significant positive effect on stock returns. Simultaneously, the three variables jointly influence stock returns, explaining 98.3% of its variation. These findings suggest that both external (market capitalization) and internal (capital structure and operating cash flow) company factors are crucial in determining stock performance. The results have practical implications for investors and corporate managers in optimizing capital decisions and assessing company financial sustainability in volatile market conditions.
Pengaruh Cash Holding, Investment Opportunity Set, dan Dividend Policy terhadap Firm Value Dewi, Atika Somantri; Nurbaiti, Beti; Ningrum, Endah Prawesti; Nuryati, Tutty; Yulaeli, Tri
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1213

Abstract

The consumer non-cyclicals sector has experienced sluggish stock price movements in recent years due to weakened currency performance and declining purchasing power. These conditions raise concerns about the factors influencing firm value in this sector. This study aims to examine the effect of cash holding, investment opportunity set, and dividend policy on firm value in non-cyclical consumer goods companies listed on the Indonesia Stock Exchange. The research applies a quantitative approach using secondary data from annual financial reports for the 2020–2023 period, involving 46 companies selected through purposive sampling. Data analysis was conducted using panel data regression with the common effect model, supported by classical assumption tests and hypothesis testing. The results show that, partially, investment opportunity set has a significant positive effect on firm value, while cash holding and dividend policy do not significantly influence firm value. Simultaneously, all three variables jointly affect firm value. These findings highlight the importance of future investment prospects as a key driver of firm value, whereas cash reserves and dividend distributions appear to play a less decisive role in investor decision-making.
Co-Authors - - Selfiani Adharyanto, Alpandi Adira Oktaviani Tita Nurjanah Aep Saefullah Agatha Maharani Yulaeli Ahmad Fadli Ajeng Putri Wahyuningtyas Amalia Mustika Aryafu'adi Anditha Wanda Salsabila Anwar, Bunga Aprilia Salsabilla Anwar, Muhamad Cikhal Arda, Devid Putra Ari Rahmawan Arumi, Mira Aurelia Maritza, Erlin Avivah Shafa Nada Avriliani Dwi Septiana Avriliani Dwi Septianay Ayu Permata Sari Ayu Sastro, Indah Azhara, Yarika Belantika Sheren Aurorita Beti Nurbaiti Cantika Ramadina PD Della Puspita Denisa Salsabila Viyanis Desy Indah Sari Dewi Puspaningtyas Dewi, Atika Somantri Dina Erliana Dinanti, Dara dinda salsabila Eka Lala Sari Eka Lala Sari Endah Prawesti Ningrum Endah Prewesti Ningrum Enru Intan Savisla Erka Azaza Adellia Fenny Zyahwa Fenny Zyahwa Fitriana Fitriana Gisca Dwi Desriyunia Hafizh, Muhammad Maulana Harjo, Dwikora Hendi Prihanto Hermanto Jusuf Moestopo Idel Eprianto Indah Puspita Sari Jasmine Jasmine Juwainah Juwainah Kartika Wulandhari Khalisa Fahira Kukuh Bhagaskara Lasmarina Suci Oktavia Lathifah Zahra,, Harsa Lyra Aldina Marundha, Amor Muhammad Reza Adi Nugroho Mukuan, Arthur Mutia Fahrati Nabilah Rafifah Khairunnisa Nada Salsabila Naila Joan Apriliani Narpati, Bintang Naveli, Navia Nehemia Apriyani Panjaitan Ningrum, Aisyah Eka Nova Lia Situmorang Nurbaiti, Beti Nurbaiti, Betti Nurbaiti, Betty Nurdiyanto Nurdiyanto Nuryati, Tutty Pratiwi Nila Sari Prawesti, Endah Purba, Lidia Margaretta Puspaningrum, Endah Putri Hana Salsafila Putri, Sela Dwi Putri, Yosi Ika Rachmat Pramukty Rahmawati Indah Lestari Rahmawati, Siska Aprilia Raisa Raisa Ramadhani Nurfitria Ramdhani Ahmad Fariz Putra Setiawan Revanya Adinda Putri Sabilah Ayu Adinda Yani Salsabila, Naila Shafa Sari, Riski Ulan Selfiani Selfiani Sheyla Ayu Andini Sumarno Manrejo Sundari, Iska Ayu Syamsudin Syamsudin Tambun, Olga Resia Dame Tania Zahra Yogananda Titik Wiyani, Natalia Tri Widyastuti Triyani Ismayadi tutty nurhayati uswatun khasanah Verliani Dasmaran Vina Ramaadhianti Vina Ramadhianti Wafiyyah Septiwidya Wardani, Tiara Kusuma Wijayanti, Murti Wiwin Aini Syifa