Claim Missing Document
Check
Articles

PENGARUH MANAJEMEN PENGETAHUAN, BUDAYA PERUSAHAAN DAN KEPEMIMPINAN TERHADAP INOVASI (LITERATURE REVIEW BISNIS KREATIF DAN INOVASI) Desy Indah Sari; Enru Intan Savisla; Naila Joan Apriliani; Revanya Adinda Putri; Tri Yulaeli
BORJUIS: JURNAL OF ECONOMY Vol. 3 No. 2 (2025): MEI
Publisher : Adisam Publisher

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

Abstract

Knowledge management, corporate culture, and the influence of leadership on innovation are the focus of this literature study. All things considered, this is an important subject for innovative and imaginative commercial practice. Knowledge management, company culture, and leadership all play an important role in determining the level of innovation. To lay the foundation for future studies, this literature review will analyze the influence of leadership, corporate culture, and knowledge management on innovation. To lay a theoretical foundation for the discussion, this research uses qualitative methodology and literature evaluation to collect theories and expert viewpoints from literature and other sources. Using tools such as Mendeley, Scholar, Google, and others, we will assess online and offline journals owned by library organizations. This literature review found that 1) knowledge management influences innovation, 2) corporate culture impacts innovation, and 3) leadership impacts innovation.
Pengaruh Motivasi, Persepsi dan Pengetahuan Pajak terhadap Minat Pemilihan Karir di Bidang Perpajakan (Studi pada Mahasiswa Fakultas Ekonomi dan Bisnis di Ubhara Jaya) Fenny Zyahwa; Rachmat Pramukty; Tri Yulaeli
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 1 No. 1 (2023): Januari : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v1i1.106

Abstract

. Penelitian ini bertujuan untuk mengetahui apakah adanya pengaruh Motivasi, Persepsi, dan Pengetahuan Pajak terhadap Minat Pemilihan Karir di Bidang Perpajakan. Jenis penelitian ini adalah kuantitatif. Teknik sampling dengan menggunakan teknik Purpose Sampling. Sampel dalam penelitian ini berjumlah 100 responden. Teknik pengambilan data dengan cara menyebarkan kuesioner melalui Google Form. Pengujian hipotesis dalam penelitian ini menggunakan Regresi Linier Berganda. Subjek penelitian yaitu Mahasiswa Fakultas Ekonomi dan Bisnis di Universitas Bhayangkara Jakarta Raya yang mengikuti kegiatan Relawan Pajak. Hasil dari penelitian ini menunjukan bahwa Motivasi berpengaruh positif tetapi tidak signifikan terhadap Minat Pemilihan Karir di Bidang Perpajakan, Persepsi berpengaruh positif dan signifikan terhadap Minat Pemilihan Karir di Bidang Perpajakan, Pengetahuan Pajak berpengaruh positif dan signifikan terhadap Minat Pemilihan Karir di Bidang Perpajakan.
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) Muhammad Maulana Hafizh; Tutty Nuryati; Tri Yulaeli; Beti Nurbaiti; Endah Prawesti Ningrum
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 Arthur Mukuan; Tutty Nuryati; Tri Yulaeli; Betty Nurbaiti; Endah Puspaningrum
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.
Firm Size Memoderasi Pengaruh Transfer Pricing dan Sales Growth terhadap Tax Avoidance Diaz Denta Pratama; Endah Prawesti Ningrum; Tri Yulaeli
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 4 (2026): Edisi: Juli-September
Publisher : Pustaka Bangsa Indonesia

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Transfer Pricing dan Sales Growth terhadap Tax Avoidance dengan Firm Size sebagai variabel moderasi pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan. Teknik purposive sampling menghasilkan 54 perusahaan dengan 270 observasi. Analisis data dilakukan menggunakan statistik deskriptif, uji asumsi klasik, regresi data panel, dan Moderated Regression Analysis (MRA) menggunakan EViews versi 12. Hasil penelitian menunjukkan bahwa Transfer Pricing berpengaruh negatif dan signifikan terhadap Tax Avoidance yang diproksikan dengan Effective Tax Rate (ETR), sedangkan Sales Growth tidak berpengaruh signifikan terhadap Tax Avoidance. Firm Size mampu memoderasi secara signifikan pengaruh Transfer Pricing terhadap Tax Avoidance dengan memperlemah hubungan tersebut, tetapi tidak mampu memoderasi pengaruh Sales Growth terhadap Tax Avoidance.
Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Auditor, dan Independensi Auditor terhadap Kualitas Audit Ira Triyana; Wastam Wahyu Hidayat; Tri Yulaeli
Jurnal Akuntansi dan Sistem Informasi Vol. 1 No. 4 (2026): Edisi: Juli-September
Publisher : Pustaka Bangsa Indonesia

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

Abstract

Kualitas audit merupakan faktor penting dalam menjaga integritas pelaporan keuangan dan kepercayaan publik terhadap profesi akuntan publik. Penelitian ini bertujuan menganalisis pengaruh pemanfaatan teknologi informasi, kompetensi auditor, dan independensi auditor terhadap kualitas audit pada Kantor Akuntan Publik (KAP) di wilayah Bekasi. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner kepada 116 auditor pada 13 KAP menggunakan teknik purposive sampling. Data dianalisis menggunakan IBM SPSS Statistics versi 27 melalui uji instrumen, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi informasi, kompetensi auditor, dan independensi auditor secara parsial maupun simultan berpengaruh positif dan signifikan terhadap kualitas audit, dengan nilai adjusted R² sebesar 0,479. Temuan ini menunjukkan bahwa optimalisasi teknologi informasi, peningkatan kompetensi, dan pemeliharaan independensi auditor berkontribusi terhadap peningkatan kualitas audit.
Pengaruh leverage dan Struktur Modal terhadap Nilai Perusahaan: Peran Kebijakan Dividen sebagai Variabel Moderasi pada Sektor Consumer Cyclicals Della Puspita; Endah Prawesti Ningrum; Tri Yulaeli
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6488

Abstract

This study aims to examine the effect of leverage and capital structure on firm value, with dividend policy serving as a moderating variable, in consumer cyclicals companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study employed a quantitative research approach using secondary data obtained from companies’ annual reports and financial statements. Purposive sampling was applied to select the research sample, resulting in 25 companies with a total of 125 firm-year observations. Data analysis was conducted using panel data regression and Moderated Regression Analysis (MRA) with EViews 12 software. The results indicate that leverage has a positive and significant effect on firm value, suggesting that an optimal level of debt can enhance investor confidence and increase corporate value. In contrast, capital structure does not have a significant effect on firm value. Furthermore, dividend policy positively and significantly strengthens the relationship between leverage and firm value, while negatively and significantly weakening the relationship between capital structure and firm value. These findings imply that dividend policy plays an important moderating role in corporate financial decisions and provides valuable insights for managers, investors, and policymakers in optimizing financing strategies to enhance firm value and maintain long-term corporate sustainability.
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 Arthur Mukuan 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 Beti Nurbaiti Betty Nurbaiti Cantika Ramadina PD Della Puspita Denisa Salsabila Viyanis Desy Indah Sari Dewi Puspaningtyas Faeni Dewi, Atika Somantri Diaz Denta Pratama Dina Erliana Dinanti, Dara dinda salsabila Eka Lala Sari Eka Lala Sari Endah Prawesti Ningrum Endah Prewesti Ningrum Endah Puspaningrum Enru Intan Savisla Erka Azaza Adellia Fenny Zyahwa Fenny Zyahwa Fitriana Fitriana Gisca Dwi Desriyunia Harjo, Dwikora Hendi Prihanto Hermanto Jusuf Moestopo Idel Eprianto Indah Puspita Sari Ira Triyana Jasmine Jasmine Juwainah Juwainah Kartika Wulandhari Khalisa Fahira Kukuh Bhagaskara Lasmarina Suci Oktavia Lathifah Zahra,, Harsa Lyra Aldina Marundha, Amor Muhammad Maulana Hafizh Muhammad Reza Adi Nugroho 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 Nurdiyanto Nurdiyanto Nuryati, Tutty Pratiwi Nila Sari Prawesti, Endah Purba, Lidia Margaretta Putri Hana Salsafila Putri, Sela Dwi Rachmat Pramukty Rahmawati Indah Lestari Raisa Raisa Ramadhani Nurfitria Ramdhani Ahmad Fariz Putra Setiawan Revanya Adinda Putri Riski Ulan Sari Sabilah Ayu Adinda Yani Salsabila, Naila Shafa 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 Wastam Wahyu Hidayat Wijayanti, Murti Wiwin Aini Syifa