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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Mantik Jurnal Ilmiah Akuntansi Kesatuan Journal of Sustainable Tourism and Entrepreneurship
Maya Sari
Universitas Pendidikan Indonesia, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Production of Shadow Puppet Performances in Building Artistic Entrepreneurship Juju Masunah; Putri Lilis Dyani; Vanessa Gaffar; Maya Sari
Journal of Sustainable Tourism and Entrepreneurship Vol. 3 No. 2 (2022): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v3i2.1221

Abstract

Purpose: This research describes the efforts to promote entrepreneurial motivation through shadow puppet performances. Research Methodology: This research used a project-based approach, and the activities are initiated by: 1) diagnosing the problems of performing arts entrepreneurship, 2) creating art incubation designs, 3) implementing activity plans, and 4) evaluating activities through performances. The participants were students with educational backgrounds in dance, music, and fine arts at Universitas Pendidikan Indonesia, as well as partners in the Indigo Moon Theater, a community-based in London. Results: A production of shadow puppet performance art with a Jungle Book story can foster students’ entrepreneurial motivation, shown through paid performances and business planning sales of show packages, merchandise, and a shadow puppet workshop model for children and families. Limitations: This research cannot assist the participants in managerial work to continue their business. Contributions: This research contributes to developing art entrepreneurship in the performing arts field as part of Indonesia’s creative industry sub-sector.
Fundamental Analysis in Investment Decision Making on the Indonesia Stock Exchange Accelerated Board Nurul Afifah; Maya Sari; Andrieta Shintia Dewi; Ferry Arfiansyah
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 2 (2023): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i2.2236

Abstract

Fundamental analysis is one of the considerations for investors to invest in a company. The study aims to identify the appropriate investment choices for companies listed on the Indonesian Stock Exchange accelerated board. By calculating, examining, and deriving inferences from the financial records of the sample organizations, this research employs a quantitative descriptive technique. Three companies in the acceleration board that meet specified criteria make up the research sample. The research data is in the form of financial reports for the three years from 2019 to 2021. The results show that PT Panca Anugrah Wisesa Tbk. has the greatest average ROA, PT Prima Globalindo Logistik Tbk has the highest average CR, PT Prima Globalindo Logistik Tbk k. Offers the highest average DAR value, and the highest average TATO value at PT Prima Globalindo Logistik Tbk. Based on these findings, it is possible to infer that the best investment decision in PT Prima Globalindo Logistik Tbk.
Navigating capital value: A holistic study on profitability and capital structure influences: Inggris Maisa Azizah Asmara; Maya Sari; Ervie Nur Afifa Mukhlis; Hamidah; Rivaldi Arissaputra
Jurnal Mantik Vol. 7 No. 3 (2023): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i3.4383

Abstract

Indonesia's energy sector has been affected by the economic downturn, where the energy sector that has been the mainstay throughout 2022 has also experienced a significant decline due to reduced demand resulting in lower commodity prices. This study is to investigate the effect of profitability as measured by ROA and capital structure with DER on firm value with PBV. The approach used was causal associative and the sample selected was 37 energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022 period. The data analysis technique uses multiple liner regression analysis with SPSS 26 tools. The results showed that profitability and capital structure had no effect on firm value
Behavioral Biases in Corporate Tax Compliance in Indonesia: The Moderating Role of Culture and Digital Technology Bachtiar Dewantara; Nugraha; Disman; Maya Sari; Muhamad Arief Ramdhany
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4017

Abstract

This study aims to analyze the effects of various behavioral biases on corporate tax compliance in Indonesia and examine the moderating roles of cultural variation and digital technology. A quantitative approach was used, with data collected through a questionnaire distributed to 384 corporate taxpayers across Indonesia using proportional random sampling. The analysis was conducted using Partial Least Squares (PLS) and moderation regression techniques. The results show that optimism bias and fairness perception significantly influence corporate tax compliance, while status quo bias, heuristic bias, and framing effect do not. Cultural variation and digital technology moderate the effects of certain behavioral biases, highlighting the role of social and digital contexts in shaping tax-related decisions. These findings suggest that taxpayer behavior is not solely rational but also influenced by psychological and contextual factors. The study offers theoretical insights by integrating behavioral economics with contextual moderators in tax compliance behavior. Practically, it suggests that tax authorities should leverage behavioral insights and digital technologies to enhance compliance strategies. This research uniquely contributes by examining the intersection of behavioral biases, cultural variation, and digital technology in the context of corporate tax compliance in Indonesia.
Co-Authors Andrieta Shintia Dewi Bachtiar Dewantara Disman Ervie Nur Afifa Mukhlis Fairuz Rifqi Abdurahman Ferry Arfiansyah Hamidah Hamidah Juju Masunah Maisa Azizah Asmara Muhamad Arief Ramdhany Nugraha Nurul Afifah Prasetyo Harisandi Putri Lilis Dyani Rivaldi Arissaputra Vanessa Gaffar