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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Wacana Ekonomi : Jurnal Ekonomi, Bisnis dan Akuntansi Jurnal Artha Satya Dharma LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran Bima Journal : Business, Management and Accounting Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Endri Purnomo
Jurusan Biologi, Fakultas MIPA, Universitas Brawijaya, Malang, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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SOSIALISASI PERPAJAKAN BAGI USAHA UMKM (Pada Asosiasi UMKM Pondok Petir Sejahtera) Regina Deia Soeparyono; Aat Sutihat; Endri Purnomo
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3, No 3 (2022): Edisi Oktober
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i3.24860

Abstract

Indonesia memiliki peran penting dalam meningkatkan pendapatan masyarakat dan penyerapan tenaga kerja yang menganggur akibat Pandemi Covid-19 ini. UMKM juga meningkatkan perekonomian di Indonesia dengan berkontribusi sebesar 60% dari total Produk Domestik Bruto (PDB). Pertumbuhan Usaha Mikro Kecil Menengah (UMKM) di Indonesia semakin bertambah setiap tahunnya seiring dengan kemajuan teknologi dan potensi sumber daya manusia yang semakin berkembang. Pesatnya pertumbuhan UMKM memberikan kontribusi bagi perekonomian di Indonesia dalam meningkatkan pendapatan masyarakat dan penyerapan tenaga kerja yang menganggur. Namun pertumbuhan pesat tersebut tidak lepas dari berbagai permasalahan diantaranya adalah modal yang terbatas, terkait perizinan, hingga rendahnya kesadaran untuk membayar pajak. UMKM adalah perusahaan ekonomi produktif yang mandiri, dilakukan oleh orang perorangan atau badan usaha yang bukan merupakan anak perusahaan atau cabang perusahaan yang dimiliki, dikendalikan, atau menjadi bagian secara langsung atau tidak langsung. Pelaku Usaha didesa Pondok Petir yang tergabung dalam Asosiasi UMKM Pondok Petir Sejahtera merupakan bagian dari UMKM. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pengetahuan dan pemahaman di bidang perpajakan. Metode yang dikembangkan dalam kegiatan ini melalui sosialisasi dan cara mendaftarkan NPWP bagi pelaku UMKM yang tergabung dalam Asosiasi UMKM Pondok Petir Sejahtera di desa Pondok Petir kecamatan Bojongsari kabupaten Depok. Permasalahan yang dihadapi oleh para pelaku UMKM ini yaitu terkait rendahnya pemahaman mengenai perpajakan. Pelaku UMKM berdalih masih awamnya mengenai perpajakan sehingga menjadikan mereka belum memiliki kepatuhan pada aspek perpajakan. Dengan adanya kegiatan ini adalah membantu para wirausahawan khususnya para anggota untuk memahami pentingnya pemenuhan kewajiban perpajakan untuk bisnis yang mereka jalankan.Kata Kunci: Perpajakan, UMKM
THE Pengaruh Lingkungan Kerja, Kompensasi Dan Penempatan Kerja Terhadap Loyalitas Karyawan Rumah Sakit Yasmin Banyuwangi ENDRI PURNOMO
ARTHA SATYA DHARMA Vol 16 No 1 (2023): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55822/asd.v16i1.274

Abstract

The purpose of this research is to determine the effect of the work environment, compensation and work placement on employee loyalty at Yasmin Banyuwangi Hospital. This research uses quantitative methods. The sample in this study were 30 employees at Yasmin Hospital. Data collection techniques using questionnaires, interviews and documentation. Data analysis technique using multiple linear regression analysis. The results of the study show that compensation and work placement have no positive and significant effect on employee loyalty. While the work environment has a significant positive influence on work loyalty.
ANALYSIS OF DECISION MAKING INVESTMENT IN SHARES OF NON-BUMN BANKING COMPANIES USING THE CAPITAL ASSET PRICING MODEL (CAPM) METHOD Silvi Madani; Yovita Vivianty Indriadewi Atmadjaja; Endri Purnomo
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 1 (2024): February
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i1.1435

Abstract

A stock investment depends on the potential investor's accuracy in finding and processing information to help make investment decisions and determine how much risk and profit can be obtained in the future. The aim of this research is to analyze stock risks and returns as well as stock investment decisions using the CAPITAL ASSET PRICING MODEL (CAPM) method on shares in the banking sector listed on the Indonesia Stock Exchange in 2020-2022. This research uses a type of descriptive research with a quantitative approach using secondary research data in the form of monthly closing stock prices (Closing Price), monthly Composite Stock Price Index (IHSG) and monthly SBI interest rate (BI Rate). The population in this research are companies in the banking sector listed on the Indonesia Stock Exchange in 2020-2022. The number of samples in this study was 37 shares. The sampling technique in this research used purposive sampling. The data collection method in this research uses the documentation method. The data analysis technique used is the CAPITAL ASSET PRICING MODEL (CAPM) method. The research results show that of the 37 companies sampled, there are twenty-five (25) stocks that are classified as efficient or undervalued because they have an individual rate of return (Ri) that is greater than the expected rate of return. Shares that are classified as efficient are: AGRO, AGRS, ARTO, BABP, BBCA, BBHI, BBKP, BBYB, BGTG, BINA, BJTM, BJBR, BKSW, BMAS, BNBA, BNGA, BNII, BNLI, BRIS, BSIM, BVIC, INPC, PNBS, PNBN, NOBU, then the recommended decision for investors is to buy shares and there are twelve (12) shares which are classified as inefficient or overvalued shares because the individual return (Ri) is smaller than the expected rate of return. Shares that are classified as inefficient are: BBMD, BDMN, BEKS, BTPN, BTPS, DNAR, MAYA, MCOR, SDRA, NISP, MEGA, BACA, so the investment decision recommended to investors is to sell shares.
Pengaruh Financial Leverage, Operating Leverage, Struktur Modal dan Kinerja Aset Terhadap Earning Per Share Endri Purnomo
WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) Vol. 21 No. 2 (2022)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/we.21.2.2022.158-167

Abstract

This study aims to examine the effect of financial leverage, operating leverage, capital structure and asset performance on earnings per share (EPS) in automotive and component companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is an associative quantitative research with secondary data sources from annual reports and financial reports of companies in the automotive and component sub-sector published by the Indonesia Stock Exchange (IDX). Determination of the sample by purposive sampling method in order to obtain 55 samples. The data analysis method used is multiple linear regression analysis, the data is processed using software eviews 12. The results show that (1) financial leverage as proxied by degree financial leverage (DFL) has no significant effect on earnings per share (EPS), but has positive or unidirectional relationship, (2) operating leverage as proxied by degree operating leverage (DOL) has no significant effect on earnings per share, but has a positive or unidirectional relationship, (3) capital structure is proxied by long term debt to equity ratio ( LDER) does not have a significant effect on earnings per share, but has a positive or unidirectional relationship (4) asset performance as proxied by return on assets (ROA) has a positive and significant effect on earnings per share.
Analisis Empiris Kepatuhan Wajib Pajak Kendaraan Bermotor Ditinjau dari Kesadaran dan Sanksi Perpajakan Endri Purnomo; Siarwi Siarwi; Adelia Sapitri
Jurnal Riset Mahasiswa Akuntansi Vol. 14 No. 1 (2026): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 14 NOMOR 1 TAHUN 2026
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v14i1.14161

Abstract

Penelitian ini didasarkan pada fenomena Penurunan realisasi penerimaan pajak kendaraan bermotor pada tahun 2025 mencapai sekitar Rp30 miliar, meskipun jumlah kendaraan bermotor mengalami peningkatan yang signifikan. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan data primer yang dikumpulkan melalui penyebaran kuesioner kepada 100 responden yang dipilih menggunakan rumus Slovin. Metode analisis yang diterapkan adalah regresi linier berganda dengan menggunakan perangkat lunak SPSS versi 29. Penelitian menunjukkan bahwa secara parsial, kesadaran wajib pajak memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sanksi perpajakan juga terbukti memberikan dampak positif dan signifikan terhadap kepatuhan wajib pajak. Secara bersamaan kesadaran wajib pajak dan sanksi pajak memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak dengan kontribusi sebesar 60,8%. Temuan ini menunjukkan bahwa peningkatan pemenuhan wajib pajak dapat dicapai melalui kesadaran sebagai faktor internal serta penegakan sanksi sebagai faktor eksternal. Oleh karena itu, strategi kebijakan yang mengombinasikan pendekatan edukatif dan represif diperlukan untuk mengoptimalkan penerimaan pajak daerah
Assessing the Impact of Fixed Asset Intensity and Financial Performance on Tax Avoidance Using a Quantitative Model: Independent Commissioners as Moderators Intan Rahma Sari; Muhammad Fikhram Ali Islami; Endri Purnomo
BIMA Journal (Business, Management, & Accounting Journal) Vol. 7 No. 1 (2026)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.7.1.99-108

Abstract

Purpose: This study aims to examine the effect of fixed asset intensity and financial performance on tax avoidance with independent commissioners as a moderating variable in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Methodology: The research employs a quantitative approach using panel data analysis with the Random Effect Model (REM). The dependent variable is tax avoidance measured by the Effective Tax Rate (ETR), while the independent variables consist of fixed asset intensity and financial performance measured by Return on Assets (ROA). The moderating variable is the proportion of independent commissioners. Results: The results show that (1) financial performance has a significant effect on tax avoidance, (2) fixed asset intensity has no significant effect on tax avoidance, (3) independent commissioners have no direct significant effect on tax avoidance, (4) independent commissioners moderate the relationship between financial performance and tax avoidance, and (5) independent commissioners also moderate the relationship between fixed asset intensity and tax avoidance. Simultaneously, all independent variables and their moderating interactions have a significant effect on tax avoidance. Findings: These findings support agency theory, indicating that the supervisory role of independent commissioners can influence management behavior in managing corporate tax obligations. Novelty & Originality: The novelty of this study lies in the examination of independent commissioners as a moderating variable in the relationship between financial performance and fixed asset intensity on tax avoidance, a moderating role that has been rarely explored in prior research. Its originality emerges from the use of panel data analysis in the consumer non-cyclicals sector during the post-pandemic period. Conclusions: This study provides empirical evidence for accounting and taxation literature and serves as a reference for companies and regulators to enhance governance and tax transparency in Indonesia. Type of Paper: This paper is an empirical research paper.
DAMPAK SISTEM EVALUASI KINERJA GURU TERBARU (E-KINERJA BKN) PADA MOTIVASI DAN PROFESIONALISME GURU: STUDI FENOMENOLOGI DI SD GUGUS 1 KECAMATAN MUARA PADANG Endri Purnomo; Reva Maria Valianti; Djunaidi Djunaidi
LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/learning.v6i3.13702

Abstract

ABSTRACT The implementation of a nationally standardized digital performance management system through e-Kinerja BKN presents particular challenges for schools in tidal areas with limited infrastructure, particularly in maintaining teachers’ motivation and professionalism dynamics. This study aims to analyze and describe the impact of the e-Kinerja BKN evaluation system implementation on teachers’ motivation and professionalism dynamics during the planning, implementation, and supervision phases at SDN 12 Muara Padang, Muara Padang District. This study employs a qualitative approach with a phenomenological design. Data collection was conducted through in-depth interviews, non-participant observation, and documentation studies involving the school principal, senior teachers, junior teachers, PPPK teachers, and school operators. The results, analyzed using Herzberg's Two-Factor Theory, indicate that the implementation of e-Kinerja is dominated by hygiene factors (such as procedural compliance and fear of performance allowance deductions), which shifts intrinsic pedagogical motivation into mere administrative routines. Unstable internet network and electricity supply constraints trigger technostress (techno-overload and techno-uncertainty) among teachers and create the phenomenon of an invisible labor burden borne by school operators. In conclusion, the e-Kinerja system has the potential to reconstruct teachers' professional identities from substantive professionalism to administrative professionalism, where performance is evaluated more by digital data displays rather than the actual impact of learning in the classroom. ABSTRAK Penerapan sistem manajemen kinerja digital yang seragam secara nasional melalui e-Kinerja BKN menghadirkan tantangan tersendiri bagi sekolah di wilayah pasang surut dengan keterbatasan infrastruktur, terutama dalam menjaga dinamika motivasi dan profesionalisme guru. Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan dampak implementasi sistem evaluasi e-Kinerja BKN terhadap dinamika motivasi dan profesionalisme guru pada fase perencanaan, pelaksanaan, dan pengawasan di SDN 12 Muara Padang, Kecamatan Muara Padang. Penelitian ini menggunakan pendekatan kualitatif dengan desain fenomenologi. Pengumpulan data dilakukan melalui wawancara mendalam, observasi non-partisipan, dan studi dokumentasi terhadap informan yang terdiri dari kepala sekolah, guru senior, guru junior, guru PPPK, dan operator sekolah. Hasil penelitian, yang dianalisis menggunakan Teori Dua Faktor Herzberg, menunjukkan bahwa implementasi e-Kinerja mendominasi faktor hygiene (seperti kepatuhan prosedural dan ketakutan pemotongan tunjangan kinerja), sehingga menggeser motivasi intrinsik pedagogis menjadi rutinitas kewajiban administratif semata. Kendala infrastruktur berupa jaringan internet dan pasokan listrik yang tidak stabil memicu technostress (techno-overload dan techno-uncertainty) pada guru dan memunculkan fenomena beban kerja tak terlihat (invisible labor) yang ditanggung oleh operator sekolah. Kesimpulannya, sistem e-Kinerja berpotensi merekonstruksi identitas profesional guru dari profesionalisme substantif menuju profesionalisme administratif, di mana kinerja lebih diukur dari tampilan data pada sistem dibandingkan dampak nyata pembelajaran di ruang kelas.
Co-Authors Aat Sutihat Adelia Sapitri Djunaidi Djunaidi Intan Rahma Sari Muhammad Fikhram Ali Islami Regina Deia Soeparyono Reva Maria Valianti Siarwi Siarwi Silvi Madani Yovita Vivianty Indriadewi Atmadjaja