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PENGARUH PENGENDALIAN INTERNAL DAN KONEKSI POLITIK TERHADAP PENGHINDARAN PAJAK (STUDI PADA PERUSAHAAN BEI SEKTOR PROPERTY AND REAL ESTATE PERIODE 2020-2021)
Lailani Fitria;
Dwi Waliyatul Azizah;
Arief Setiawan;
Monica Feronica Bormasa;
Widyatmoko Widyatmoko
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta
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DOI: 10.29040/jie.v8i2.13712
Tax avoidance is part of the methods used by companies to reduce tax cost. Companies consider tax as burden, which can result in reduced company profit, so many companies carry out tax avoidance activities to minimize the tax burden so that company profits are large. There are factors that influence tax advoidance, including GCG, institutional/political ownership, internal control, family ownership and evironmental uncertainty. This reseacrh method uses quantitative research with descriptive analysis. The population was 10 companies with the research year 2019-2021 and the reseacrh sample obtained was 30 financial reports. Previous research discussing tax advoidance focused on company size and GCG, and many case studies were conducted on manufacturing companies. Therefore, this research tries to look at tax advoidance in property and real estate companies with internal control variables and political connections. This result of this research show that internal control variables and political connection have a negative effect on tax advoidance.
UPAYA PENANGGULANGAN NARKOBA DI KALANGAN MILENIAL MENUJU GENERASI EMAS YANG UNGGUL
Sania Dinda Awalia;
Neili Winda Saharani;
Amalia Nur Chasanah;
Tri Esti Rahayuningtyas;
Widyatmoko Widyatmoko
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 4 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS
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DOI: 10.56910/gemilang.v1i4.322
Narcotics are substances or drugs derived from plants or non-plants, both synthetic and semi-synthetic, which can cause a decrease or change in consciousness, loss of taste, reduce to eliminate pain, and can cause dependence, which are divided into groups as attached in the Law. This (according to Article 1 paragraph (1) of the Law of the Republic of Indonesia Number 35 of 2009 concerning Narcotics). The purpose of this research is to examine what makes millennials abuse drugs and find solutions to dealing with drugs for the sake of the golden generation. For the research method used is data reduction and data presentation. The results of this study indicate that there are many factors that influence the millennial generation to abuse drugs, including personality, family, environment, education, society and social community factors.
Penerapan Goal Questions Metrics Terhadap Aplikasi Monitoring Sales Consultant
Andreas Dwi Setiawan;
Natalinda Pamungkas;
Widyatmoko Widyatmoko
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 1 No. 2 (2021): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/cemerlang.v1i2.265
Monitoring is a process of monitoring and analyzing information based on certain indicators. Every company engaged in distribution and promotion must carry out monitoring activities. Including PT. Single Paint Factory, Djaja Indah, Kediri Branch, which also continuously monitors the sales results of the sales consultants who work in several partner stores. The process of reporting sales results that have been carried out so far is still using conventional methods so that sometimes it interferes with the monitoring process due to delays in sending reports. To make this easier, the author makes a website-based monitoring application to help smooth the monitoring process of Sales Consultant sales results. To produce a quality application, the author uses the goal question metrics method as a method for measuring application quality. Goal Question Metric (GQM) is a method used to define application measurement models. The application of the GQM method in this study was carried out with the initial stage of factor analysis of the application quality model based on the ISO 25010 Quality Model. The next stage was making questionnaire questions regarding application characteristics and calculating the results of the questionnaire with the weighted summattion metric. From the results of measuring the quality of this monitoring application, the average quality value is 3.08, which means that this monitoring application is included in the application with good quality (Medium). The functionality available in the monitoring application is in accordance with the needs of users of the sales consultant monitoring application.
Peran Kearifan Lokal Dalam Menunjang Manajemen Kreatif Dan Inovatif Di Era Globalisasi
Aniza Chairani;
Angel Firlyaningsrum;
Widyatmoko, Widyatmoko;
Tri Esti Rahayuningtyas;
Choerul Umam
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 2 (2022): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional
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DOI: 10.55606/optimal.v2i2.879
Tujuan penelitian ini adalah untuk lebih memahami keberadaan gagasan atau ide kreatif sebagai strategi yang diperkiraakan akan mampu menjadikan daya saing baik dalam menghadapi tantangan global bagi manajemen dalam menyikapi kearifan lokal yang ada. Metode penilitian ini adalah penelitian kualitatif deskriptif, yaitu data yang dikumpulkan bentuk kata kata bukan angka sebagai penelitian yang diajukan untuk mendeskripsikan atau fenomena fenomena yang ada. Hasil penelitian menjelaskan bahwa terjadi perubahan kebiasaan tentang pengembangan bentuk produk, kegiatan proses usaha atau bisnis, serta terjadinya inovasi dalam manajemen organisasi. Berkaitan dengan manajemen kreatif dan inovasi perubahan dalam pengelolaan inovasi dalam proses-proses, produk dan pelayanan, organisasi, sampai pelanggan dan pasar. Dalam menunjang kegiatan manajemen kreatif dan inovasi dibutuhkan dalam memebrikan gagasan dan ide-ide baru secara terus mengalir sebagai antisipasi perkembangan dunia agar nilai kearifan lokal tetap eksis di era globaliasi. Upaya untuk mempertahankan nilai kebudayaan suatu lingkungan dengan memperhatikan nilai kerifan lokal senantiasa melekat pada diri generasi muda dalam menghadapi tantangan masa globalisasi.
Human Resource Development Through Knowledge Management System
Rahayuningtyas, Tri Esti;
Widyatmoko, Widyatmoko;
Mintorini, Ery;
Chandriana, Tri Dian
Journal of Applied Intelligent System Vol. 8 No. 1 (2023): Journal of Applied Intelligent System
Publisher : Universitas Dian Nuswantoro and IndoCEISS
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DOI: 10.33633/jais.v8i1.7157
In the era of globalization, knowledge within the company has become something that is very decisive for the success of a company. Knowledge Management System (KMS) as a key element in knowledge management, is an application system used by organizations to manage tacit and explicit knowledge as a platform for communicating information. Employee Cooperative (Kopkar) PT. Gudang Garam Tbk is a cooperative engaged in savings and loans under the auspices of PT. Gudang Garam Tbk Kediri which has a very important role in improving the welfare of employees. The advancement of science and technology is a new challenge for the HR & General Division to process the knowledge assets owned by each employee. As a result of the very accelerating effect of globalization, the emphasis on the importance of the quality of human resources (HR) is one response in responding to these changes. This research method uses data collection methods, data analysis and software development. While analyzing the knowledge management process into a client/server oriented system using the SECI model. From the report, 80% of the discussions that are often shared are in the category of cooperative management issues, and 20% discuss articles about the role of technology and how to grow productivity in an organization.
Poverty Modeling in East Java Province Using the Spatial Seemingly Unrelated Regression (Sur) Method
Wibowo, Dibyo Adi;
Hidajat, Moch Sjamsul;
Widyatmoko, Widyatmoko
Journal of Applied Intelligent System Vol. 8 No. 2 (2023): Journal of Applied Intelligent System
Publisher : Universitas Dian Nuswantoro and IndoCEISS
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DOI: 10.33633/jais.v8i2.8178
Poverty is a complex problem because it relates to various aspects of human life. In Indonesia, there is one province that has a very high percentage of poverty, namely East Java Province. Although from year to year the poverty rate has decreased, when viewed from the national level it is still very far from the government's expectations of reducing the poverty rate. Cases of poverty can be modeled by Econometrics. Econometric models are often applied to problems involving one or more related equations. One method that can be used to solve several interrelated equations because there is a correlation error regression between one another, namely Seemingly Unrelated Regression which is usually abbreviated as SUR, in this case Spatial Seemingly Unrelated Regression (SUR-Spatial) is development that takes into account the spatial influence between locations. From the results of tests conducted in the SUR-Spatial Lagrange Multiplier model, the poverty data generated by the East Java Province is the SUR-Spatial Autoregressive Model (SUR-SAR). So with the SUR-SAR model it can be seen that the variable that has a significant effect on the percentage of poor people is the growth rate of Gross Regional Domestic Product based on the constant price of the minimum wage for each district, as well as the average length of school years. Meanwhile, the Poverty Depth Index has an effect because of the growth rate of Gross Regional Domestic Product on the basis of constant prices and the average length of schooling. The Poverty Severity Index is influenced by the growth rate of Gross Regional Domestic Product at constant prices and average years of schooling.
Predicting Gold Price Movement Using Long Short-Term Memory Model
Nagata, Azaria Beryl;
Hidajat, Moch Sjamsul;
Wibowo, Dibyo Adi;
Widyatmoko, Widyatmoko;
Yaacob, Noorayisahbe Bt Mohd
(JAIS) Journal of Applied Intelligent System Vol. 9 No. 1 (2024): Journal of Applied Intelligent System
Publisher : LPPM Universitas Dian Nuswantoro
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DOI: 10.62411/jais.v9i1.10305
Gold, as a valuable commodity, has been a primary focus in the global financial market. It is often utilized as an investment instrument due to the belief in its potential price appreciation. However, the unpredictable and complex movement of gold prices poses a significant challenge in investment decision-making. Therefore, this research aims to address this issue by proposing the use of the Long Short-Term Memory (LSTM) model in time series analysis. LSTM is a robust approach to understanding patterns and trends in gold price data over time. In the context of time series analysis, historical gold price data includes daily, weekly, and monthly datasets. Each model with its respective dataset is useful for identifying patterns in gold prices. The daily model achieves an MSE of 452.2284140627481 and an RMSE of 21.26566279387379. The weekly model achieves an MSE of 1346.1816584357384 and an RMSE of 36.69034830082345. The monthly model achieves an MSE of 11649.597907584808 and an RMSE of 107.93330305139747. With these RMSE results, the LSTM model can predict gold prices effectively. Based on the trained models, it can also be concluded that gold prices exhibit long-term temporal dependence.
Pemberdayaan Kelompok Nelayan Pesisir Pantai Tamperan Pacitan Melalui Pengembangan Teknologi Informasi
Esti Rahayuningtyas, Tri;
Umam, Choerul;
Widyatmoko, Widyatmoko;
Pramudyawardana Kusuma Negara, Wana;
Pradipta Himawan, Mahadika;
Ibnu Fitroh Sukono Putra, Febrianur;
Rachmawansyah, M. Sandia;
Rifqi Ardiansyah, M. Jihatur;
Anjasari, Triska
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 4 No. 1 (2024): Februari-Juli 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)
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DOI: 10.35870/jpmn.v4i1.2941
The lives of communities on the coast are mostly active in port areas with extraordinary natural resources and the potential to be empowered through programs to improve the quality of life of fishing communities on the coast. Of the many ports for empowering fishing communities is the Tamperan Pacitan coastal fishing port. The area used for fishermen's activities has an infrastructure capable of anchoring small, medium-sized, and large-scale fishing boats. Pacitan's Tamperan Port, although at a traditional level, can maximize its existing potential and will have a significant impact on fishermen to improve their economic standard of living. One of the problems faced by fishermen groups on Pacitan's Tamperan coast is the lack of promotion or information about the fishermen's catches in the form of fish species that are known to the wider community. It is hoped that this service will increase knowledge for fishermen groups so that their activities and activities are known to the public through the development of information technology in the form of websites. This community service activity includes website application development activities for fishermen and ship owners. It is hoped that in the future this website will be able to provide changes to the economic growth of the fishermen themselves. However, attention needs to be paid to the field of human resources so that it can keep pace with technological developments that are necessary and beneficial for fishermen. In this way, port management and fishermen can run optimally. Support from various parties must of course be supported, including from the local government, to create a port that has great benefits based on information technology.
The Impact of Business Incubation Programmes on Start-up Success and Economic Growth in Indonesia
Loso Judijanto;
Widyatmoko Widyatmoko
West Science Journal Economic and Entrepreneurship Vol. 2 No. 04 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press
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DOI: 10.58812/wsjee.v2i04.1406
This study investigates the impact of business incubation programs on start-up success and economic growth in Indonesia. Using a quantitative approach, data were collected from 80 start-ups through a structured questionnaire utilizing a 5-point Likert scale. The data were analyzed using Structural Equation Modeling - Partial Least Squares (SEM-PLS 3). The results reveal that business incubation programs significantly enhance start-up success, with a positive effect on the overall success of start-ups. Furthermore, successful start-ups contribute to economic growth by generating jobs, fostering innovation, and promoting market expansion. The findings underscore the importance of business incubation as a catalyst for entrepreneurial success and economic development. The study suggests that strengthening business incubation programs should be a priority for policymakers in Indonesia to promote a thriving start-up ecosystem and sustain long-term economic growth.
Bibliometric Analysis of the Development of Entrepreneurial Ecosystem Research in Global Publications
Loso Judijanto;
Widyatmoko Widyatmoko
West Science Business and Management Vol. 2 No. 03 (2024): West Science Business and Management
Publisher : Westscience Press
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DOI: 10.58812/wsbm.v2i03.1272
This study conducts a comprehensive bibliometric analysis of the field of entrepreneurial ecosystems, mapping the evolving landscape of research from 1995 to 2024. Utilizing VOSviewer for visual network analysis, the research identifies central themes, examines co-authorship and institutional collaboration networks, and highlights the temporal progression of key topics. The findings reveal "entrepreneurial ecosystem" as a nexus connecting diverse research themes such as innovation, economic growth, and sustainability. Significant emphasis is placed on the integration of digital technologies and sustainability within entrepreneurial practices, reflecting shifting academic and practical priorities. The analysis of co-authorship networks shows robust collaboration among leading scholars and institutions, predominantly from Western regions, with increasing contributions from a global cohort. The study underscores the importance of incorporating diverse perspectives to fully understand the multifaceted nature of entrepreneurial ecosystems and suggests future research directions focusing on digital transformation and sustainability in entrepreneurship.