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All Journal IJBE (Integrated Journal of Business and Economics) JEM: JURNAL EKONOMI DAN MANAJEMEN Dinasti International Journal of Education Management and Social Science Enrichment : Journal of Management Equity: Jurnal Ekonomi Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian kepada Masyarakat Asian Management and Business Review Jurnal Abdimas Ekonomi Dan Bisnis (JAMEB) Accounting and Finance Studies Journal of Comprehensive Science SENTRI: Jurnal Riset Ilmiah JURNAL ECONOMINA Mulia Pratama Jurnal Ekonomi dan Bisnis Jurnal Bisnis dan Ekonomi Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Riset Ilmiah Maneggio Journal of Economics and Economic Policy Fibonacci : Jurnal Ilmu Ekonomi, Manajemen dan Keuangan Orasi: Jurnal Ilmu Politik dan Sosial Orbit : Jurnal Ilmu Multidisiplin Nusantara
Idel Eprianto
Fakultas Ekonomi Dan Bisnis, Universitas Bhayangkara Jakarta Raya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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The Effect of Financial Literacy on the Financial Management of MSMEs in Jatinangor District, Sumedang Regency Wirawan Widjanarko; Wastam Wahyu Hidayat; Ery Teguh Prasetyo; Idel Eprianto; Yulianah
Enrichment : Journal of Management Vol. 12 No. 5 (2022): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.066 KB) | DOI: 10.35335/enrichment.v12i5.826

Abstract

The ability to understand and manage one's personal finances is what we mean when we talk about financial literacy. Understanding money matters is crucial when running a small or medium business (SME). The purpose of this research is to investigate and analyze the way that financial literacy affects the way that MSMEs in Jatinagor, a subdistrict of Sumedang Province, handle their money. There were 72 participants in this study, and the researchers used a descriptive quantitative methodology. Simple linear regression analysis and descriptive statistics are the methods employed. Based on the available data, financial literacy has a minimal effect on financial management (31.7% to be exact), while other factors (68.3%) are more significant. Small and medium-sized enterprises (SMEs) in the Jatinangor District have a low level of financial literacy. To better assist MSMEs with financial management, it is necessary to increase financial knowledge. Several factors, such as education level, exposure to financial information, and age of MSME actors, contribute to the low financial literacy of MSMEs in this study
Efek Dividen Policy terhadap Firm Value (Studi Empiris pada Bank Publik di Indonesia) Idel Eprianto; Dewi Pupaningtyas Feni; Hadita Hadita
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.124

Abstract

Riset ini bertujuan untuk menguji efek dividen policy terhadap nilai perusahaan melalui pemoderasi kepemilikan manajerial. Sampel penelitian dilakukan terhadap 20 bank go publik yang ada di Indonesia tahun 2018-2020. Hasil penelitian didapatkan kebijakan dividen yang diproksikan dengan Dividen Payout Ratio berpengaruh positif dan signifikan terhadap nilai perusahaan. Namun, kepemilikan manajerial tidak memiliki peran moderasi pada pengaruh kebijakan dividen terhadap suatu nilai perusahaan. Hal ini berarti jika dilakukan kebijakan membagikan dividen atau porsi pembagian dividen yang lebih tinggi akan berdampak terhadap tingginya kepercayaan investor dimasa selanjutnya dapat berimbas meningkatknya nilai perusahaan. Namun, kepemilikan bank yang dimiliki manajemen ternyata tidak berimbas bagi nilai perusahaan industri bank publik di Indonesia.
Pendampingan Penyusunan Pembukuan Sederhana Bagi UMKM Toko Kelontong Asep Kecamatan Bekasi Utara Idel Eprianto; Ery Teguh Prasetyo; Triana Yuniati; Tutiek Yoganingsih
Jurnal Abdimas Ekonomi dan Bisnis (JAmEB) Vol 2 No 2 (2022): JAMEB (Jurnal Abdimas Ekonomi dan Bisnis)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jameb.v2i2.1702

Abstract

The purpose of this service activity is to overcome one of the problems that often occur by MSME business actors, namely regarding the management of bookkeeping in MSMEs which is realized through a simple bookkeeping assistance program. The method in this service is carried out through providing material about the introduction of simple bookkeeping, providing an understanding of how to compile simple bookkeeping and accompanying bookkeeping practices. The object of service is the Asep Grocery Store which is located at Marga Mulya Village, North Bekasi District.The results in this service activity found that so far the practice of simple bookkeeping in the Asep Grocery Store business was not continuous and not stored and there was no standard format. With this activity, it is hoped that business owners have an understanding of financial records and feel the benefits of the importance of bookkeeping. Suggestions for further service development can continue through the form of accounting and bookkeeping activities through information technology-based applications that are simple and easy to understand by the owner.
Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak dan Penghindaran Pajak Terhadap Manajemen Laba pada Perusahaan Barang Konsumsi Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Vanesa Azhara; Idel Eprianto; Amor Marundha
Mulia Pratama Vol 1 No 1 (2023): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

This study examines the Effect of Deferred Tax Expenses, Tax Planning and Tax Avoidance are equally influential with the dependent variable, Earnings Management. The population in this research is a food and beverage consumer goods company registered at Indonesia Stock Exchange for the 2018-2020 period. Data collection techniques in this study were carried out using library research and documentation and obtained as many as 30 data samples. The analytical method used is Multiple Linear Regression. The study results show that Deferred Tax Expenses have a negative effect on Profit Management, and Tax Planning has a positive effect on Profit Management. Tax Avoidance has a negative effect on Profit Management, and Deferred Tax Expenses, Tax Planning, and Tax Avoidance have a combined effect on the dependent variable, namely Profit Management.
Pengaruh Pertumbuhan Penjualan, Kepemilikan Institusional, Kepemilikan Manajerial, dan Komisaris Independen Terhadap Tax Avoidance Pada Perusahaan Kosmetik dan Industri Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Alfitiara Fitriana Shiddiq; Idel Eprianto; Amor Marundha
Mulia Pratama Vol 1 No 1 (2023): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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Abstract

This study examines an effect of Sales Growth, Institutional Ownership, Managerial Ownership, and Independent Commissioners toward Tax Avoidance. The population in this study are cosmetics and home industry companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Sampling in this study was carried out by purposive sampling method with predetermined criteria, with 35 data samples obtained from the population. The type of data used is secondary data obtained from annual financial reports for the 2016-2020 period. Hypothesis testing uses the Multiple Linear Regression analysis method using the SPSS version 21 application. The results show that Sales Growth do not affect on Tax Avoidance, and Institutional Ownership affects Tax Avoidance. Managerial Ownership influences Tax Avoidance. Independent Commissioners do not affect Tax Avoidance. Variable Sales growth, institutional Ownership, managerial Ownership, and independent commissioners simultaneously affect 32.4% of tax avoidance.
THE IMPLEMENTATION OF CASCADING IN THE REGIONAL GOVERNMENTS Idel Eprianto; Kamaludin Kamaludin; Saiful Saiful; Fachruzzaman Fachruzzaman
JEM Jurnal Ekonomi dan Manajemen Vol 7 No 2 (2021): JEM JURNAL EKONOMI DAN MANAJEMEN
Publisher : LPPM STIE PERTIBA Pangkalpinang

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Abstract

Cascading carried out in local governments greatly affects the performance of local governments in the Performance Accountability System for Government Agencies (SAKIP). This study aims to determine the implementation of cascading in the local government of Kerinci Regency, Jambi Province and Rejang Lebong Regency, Bengkulu Province in realizing a clean, accountable, and high-performing government. Researchers used a qualitative approach with descriptive analysis method. The results showed that in general cascading has been carried out to improve the quality of governance in Kerinci Regency, Jambi Province and Rejang Lebong Regency, Bengkulu Province. However, the application of cascading in achieving the Key Performance Indicators (KPI) of Regional Heads still needs to be revised or improved so that all Regional Apparatus Organizations (OPD) can align the KPIs of Regional Heads with KPIs of Regional Apparatus Organizations to achieve the vision and mission of the regional government. Furthermore, the linkage of the Regional Medium-Term Development Plan (RPJMD) and Local Government Work Plan (RKPD) with the Strategic Plan and Work Plan that has been running according to the rules and cascading carried out in the regional government affects the results of the regional government performance assessment in the Performance Accountability System of Government Agencies.
LITERATURE REVIEW: KEPATUHAN WAJIB PAJAK DI ERA PANDEMI COVID-19: PEMAHAMAN PERATURAN PERPAJAKAN, KEBIJAKAN PERPAJAKAN, DAN KESADARAN WAJIB PAJAK Oktavilia Kristanti; Muhammad Difa Riza; Idel Eprianto
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 2 (2023): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

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Abstract

Abstrak : Pandemi Covid-19 telah memberikan dampak yang signifikan terhadap berbagai aspek kehidupan, temasuk dalam bidang perpajakan. Dalam menghadapi situasi ini, kepatuhan wajib pajak menjadi kunci penting dalam menjaga stabilitas sistem perpajakan dan memastikan penerimaan negara tetap berjalan. Secara keseluruhan, pandemi Covid-19 telah memberikan tantangan baru terhadap kepatuhan wajib pajak. Pemahaman peraturan perpajakan, kebijakan perpajakan yang tepat, dan tingkat kesadaran wajib pajak menjadi pilar utama dalam memastikan kelangsungan sistem perpajakan dan penerimaan negara di masa pandemi. Oleh karenanya, upaya untuk meningkatkan kepatuhan wajib pajak harus melibatkan sinergi antara pemerintah, lembaga perpajakan, dan masyarakat agar dapat mencapai tujuan pembangunan dan kesejahteraan yang berkelanjutan. Hasil analisis berlandaskan literature review terhadap sejumlah penelitian terdahulu mengungkapkan bahwa pemahaman peraturan perpajakan memberikan pengaruh positif dan signifikan terhadap kepatuhan wajib pajak di era pandemi Covid-19, kebijakan perpajakan memberikan pengaruh positif dan signifikan terhadap kepatuhan wajib pajak di era pandemi Covid-19, kesadaran wajib pajak memberikan pengaruh positif dan signifikan terhadap kepatuhan wajib pajak di era pandemi Covid-19.
Literature Review: Factors Affecting The Performance Accountability Report of Government Agencies (LAKIP) Local Government in Indonesia Idel Eprianto
Accounting and Finance Studies Vol. 3 No. 1 (2023): Issue: January
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs31.5312023

Abstract

This article is a literature review the factors that affect the performance accountability report of government agencies (LAKIP) of local governments in Indonesia which is the dependent variable. While the independent variable is compliance with legislation, competence of human resources, clarity of budget goals. The hypothesis that is built is to examine the influence between variables so that it can be used in further research. The results of the literature review show the influence of the variable compliance with regulations, human resources competency and clarity of budget goal to LAKIP local governments in Indonesia.
Pendampingan Penyusunan Pembukuan Sederhana Bagi UMKM Toko Kelontong Asep Kecamatan Bekasi Utara Idel Eprianto; Triana Yuniati; Tutiek Yoganingsih; Ery Teguh Prasetyo
Jurnal Abdimas Ekonomi dan Bisnis Vol. 2 No. 2 (2022): JAMEB (Jurnal Abdimas Ekonomi dan Bisnis)
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

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

Abstract

The purpose of this service activity is to overcome one of the problems that often occur byMSME business actors, namely regarding the management of bookkeeping in MSMEs whichis realized through a simple bookkeeping assistance program. The method in this service iscarried out through providing material about the introduction of simple bookkeeping, providingan understanding of how to compile simple bookkeeping and accompanying bookkeepingpractices. The object of service is the Asep Grocery Store which is located at Marga MulyaVillage, North Bekasi District.The results in this service activity found that so far the practiceof simple bookkeeping in the Asep Grocery Store business was not continuous and not storedand there was no standard format. With this activity, it is hoped that business owners have anunderstanding of financial records and feel the benefits of the importance of bookkeeping.Suggestions for further service development can continue through the form of accounting andbookkeeping activities through information technology-based applications that are simple andeasy to understand by the owner. Keywords: MSME (Micro, Small, and Medium Enterprises), Bookkeeping Management,Simple Bookkeeping Assistance
Review PelaksanaaniTax Review SebagaiiDasariEvaluasiiKewajibani iPerpajakaniPada PD. ABCD (Studi Literatur ImplementasiiTax ReviewiDasar EvaluasiiKewajiban iPerpajakan PadaiPD.iABCD) eprianto, idel; Tri Yulaeli; pramukty, rachmat
Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) Vol. 1 No. 4 (2023): Jurnal Manajemen, Akuntansi dan Logistik (JUMATI)
Publisher : Cipta Kind Publisher

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Abstract

Tax review atau pemeriksaan pajak merupakan aktivitas meninjau keseluruhan kewajiban perpajakan yang terdapat di perusahaan serta memprediksi potensi pajak yang didasari oleh peraturan perpajakan yang berlaku di Indonesia. Penelitian ini bertujuan untuk mengetahui pelaksaan peninjauan pajak sebagai langkah awal evaluasi kewajiban perpajakan di iPD. ABCDi pada tahun 2022. iPD. ABCDi merupakan salah satu perusahaan tambang yang berlokasi di Pulau Kalimantan. Penelitian ini merupakan penelitian kualititatif yang menggunakan teknik analisis deskriptif komparatif. Penelitian ini menggunakan wawancara dan dokumentasi sebagai metode pengumpulan data. Hasil penelitian menunjukkan bahwa c telah melaksanakan kewajibannya dalam melaporkan perpajakan dengan tepat waktu sesuai dengan peraturan perpajakan yang berlaku. Namun, terdapat pemotongan pajak pada transaksi iPD. ABCDi belum dilakukan sepenuhnya. Selain itu,iPD. ABCD belum memenuhi kewajiban perpajakannya dengan sesuai sehingga mengakibatkan timbulnya potensi pajak yang wajib dipenuhi oleh perusahaan.
Co-Authors Achmad Fauzi Achmad Fauzi Adam Maulana Sidiq Adawiyah, Rofiana Adisti, Aprilia Zahra Adler Haymans Manurung Adrian, Muhammad Rivki Afifah Muannis Hanifah Agustina Yohana Simbolon Agustina, Irene Ainurohimah, Putri Alfitiara Fitriana Shiddiq Amelia, Mita Amor Marundha Amor Marundha Ananda, Bulan Fitri Andika Dwi Hertanto Anggi Kirana Septiani Anggitarahma, Pingka Pamulia Arista, Dhea Ayu, Cindy Mahesa Azizah Nursophia Bulan Fitri Ananda Bunga Manggala Suci Bunga, Mekar Laksana Bungaran Saing, Bungaran Caroline, Evline Chaerunnisa Sayidaturrachmah Chindy Novayanti Rismauli Cindy Anggita N Cindy Mahesa Ayu Cris Kuntadi Dani Pramesti Setiowati Darus Altin Davina Putri Mardhatilla Dessy Ayu Wulandhari Dewi Pupaningtyas Feni Dhea Arista Djunaedi Dovina Navanti Ery Teguh Prasetyo Ery Teguh Prasetyo Evline Caroline Fachruzzaman Fachruzzaman Fadiyah, Najwa Fajriansyah, Dhiemas Nur Fanny Jie Kristin Fauziah, Azmiya Febriyani, Ratna Aulia Firmansyah Agung Pradana Gerson Gifari, Muhammad Fathul Aziz Al Hadita Hadita Handayani, Atika Hapzi Ali Herdian, Boy Hertanto, Andika Dwi Ibrahim, Afif Maulana Irene Agustina Irham, Ananta Istianigsih Istianigsih Istianingsih Sastrodiharjo, Istianingsih Jhonni Sinaga Jocrien Renwarin, Joseph Martinio Kamaludin Kamaludin Khairunnisa, Nabilah Rafifah Khoerunisa, Lia Kristin, Fanny Jie Limbong, Tania Elisabeth M. Jhonni Sinaga Magdalena, Nurindah Tri Maidani, Maidani Mangalindung, Giovani Huiser Mardhatilla, Davina Putri Marundha, Amor Minarny, Tania Mita Amelia Muhammad Difa Riza Mukti, Aloysius Harry Nabila, Asifa Nabilah Rafifah Khairunnisa Nilasari, Sekar Ningrum, Anggun Talia Novia Tatyana Salsabila Nurmaulida, Amanda Nyngrum, Kalika Waranggani Oktavilia Kristanti Permana, Khansa Khalisha Pingka Pamulia Anggitarahma Pradana, Firmansyah Agung Prayogo, Sulung Anom Putri Ainurohimah Putri, Syafina Amira Putri, Tiara Eka Rachmat Pramukty Ratna Aulia Febriyani Renwarin, Joseph M J Rianto, Muhammad Richo Rismauli, Chindy Novayanti Rofiana Adawiyah Rosma Titis Hapsari Saiful Saiful Salsabila, Novia Tatyana Salsadilla Salsadilla Salsadilla, Salsadilla Sangapan, Lukman Sangapan, Lukman Hakim Sayidaturrachmah, Chaerunnisa Sekar Nilasari Setiowati, Dani Pramesti Sidiq, Adam Maulana Sifa Ulfa Ziah Simbolon, Agustina Yohana Sinaga, Jhonni Siregar, Sinar Febrian Suci, Bunga Manggala Sumarno . Takim Mulyanto Tania Elisabeth Limbong Tiara Eka Putri Vanesa Azhara Vebtasvili Vebtasvili Wastam Wahyu Hidayat Wicaksono, Haikal Dwi Widyarora, Sabrina Wijayanti, Yulia Wirawan Widjanarko Wulandari, Vania Wulandhari, Dessy Ayu Yayan Hendayana Yoganingsih, Tutiek Yulaeli, Tri Yulianah Yulianah Yuniar Rahmawati Yuniar Rahmawati, Yuniar Yuniati, Triana Ziah, Sifa Ulfa