Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management Journal of Tourism Sustainability JIAPI: Jurnal Ilmu Administrasi dan Pemerintahan Indonesia Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Ridha Azka Raga
Universitas Terbuka
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Tingkat Pemahaman Mahasiswa dan Peran Tax Center (Studi Kasus Universitas Terbuka) Syafiqoh Nurhayati; Jasrial; Dedy Juniadi; Ridha Azka Raga; Husna Putri Pertiwi; Jufri Yandes
JIAPI: Jurnal Ilmu Administrasi Dan Pemerintahan Indonesia Vol. 3 No. 2 (2022): December
Publisher : Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jiapi.v3i2.109

Abstract

Tax Center (TC) in Higher Education becomes the third party between the Directorate General of Taxes and the Community (Taxpayers) in carrying out their tax obligations. The number of universities that have Tax Centers in Indonesia is only 10.7% of the total 3,119 universities in Indonesia. This indicates that awareness of the existence of TC is still unknown, universities must synergize with students because they are the successors of the nation which opens people's eyes to the importance of the role of taxes for development in Indonesia. This research examines the level of understanding of students and the role of the Tax Center at the Universitas Terbuka, the method used is mixed methods. The sample used convenience sampling in distributing questionnaires to students whose results were 67.92% which was not good about the existence of TC UT. Its role has been carried out is only 25%, namely: collaboration with third parties, and the Tax Center is open to all disciplines. This needs to be optimized because when partners are ready to help, then how do we synergize with students. After that, an interview was conducted with the person in charge of the Tax Center at the Distance Learning Program Unit-UT Surabaya (UPBBJ-UT) whose result was that the Tax Center had to be vacuumed due to limited Human Resources in managing the Tax Center and workload for each employee there was aggravated by the pandemic. The result of this study is that the role of the Tax Center is far from being well understood by students, so an FGD was carried out with the Universitas Gunadarma Tax Center as a reference for a better UT TC in the future. As a result, we need the support of the leadership (Rector) because TC can be a potential core business and is structurally recommended to become a unit under the Rector.
Message Framing by Regulatory Focus on Intention to Visit Village-based Tourism Destination Husna Putri Pertiwi; Ridha Azka Raga; Jasrial Jasrial; Mufid Salim; Ira Siti Sarah; Ivon Sandya Sari Putri
Journal of Tourism Sustainability Vol. 3 No. 1 (2023): Volume 3 Number 1 (2023)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jtospolban.v3i1.68

Abstract

The intention to visit a Village-based Tourism destination is still remaining low, especially during post-pandemic sessions. Our study wants to observe the intention to visit among several factors to fill this gap. Focus on finding marketing strategies that are more practical to increase the intention of visiting Village-based tourism destinations. Thus, this research is conducted by experimental research to examine the intention of visiting Village-based tourism using a message framing based on regulatory focus manipulation. 237 respondents participated in this study. The result shows that participants under the manipulation condition show greater intention to visit the VBT destination than those without any manipulation condition. Thereby, it indicates using a message framing through regulatory focus increases the visit intention toward village-based tourism destinations.
Perceiving Ecotourism Awareness under Regulatory Fit, Volunteering Experience and Lifestyle Husna Putri Pertiwi; Ridha Azka Raga; Jasrial; Syafiqoh Nurhayati; Dwikora Harjo
Ilomata International Journal of Management Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.918

Abstract

Indonesia has high potencies of ecotourism attractions, including its natural biodiversity and traditional values spreading in various regions of the archipelagos. However, the shortcoming remains exhibited by many individuals showing poorly pro-environment behavior in tourism places regarding to environmentally and socially. Therefore, our study aims to observe the effect of regulatory fit manipulation (promotion-focus vs. prevention-focus) on increasing emotional involvement to improve ecotourism awareness and examine the antecedent factors that influence individuals’ attitudes towards ecotourism attitudes, which are volunteering experience and consumptive lifestyle. This research is conducted by experimental research to examine two groups of participants under different regulatory fit manipulations (promotion-focus vs. prevention-focus). Data were analyzed by using the multivariate analysis method. Our study revealed that regulatory fit manipulation affects attitudes towards ecotourism, especially under different volunteering experiences and consumptive lifestyles. Thereby, we reveal that embodying regulatory fit for such an environmental campaign effectively enhances consumers’ attitudes toward pro-environmental and ecotourism.
The Influence of Profitability and Company Size on Tax Avoidance (A Case Study of Mining Companies Listed on the Indonesia Stock Exchange in 2018-2022) Ridha Azka Raga; Wuwuh Andayani; Husna Putri Pertiwi; Julaeha; Dwikora Harjo
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.921

Abstract

Tax avoidance is a deliberate strategic approach that companies employ to reduce their tax liabilities while remaining compliant with relevant tax regulations. The complexity of tax avoidance arises from its dual nature, where, on one side, it remains within the bounds of legality, and yet, on the other side, it is deemed undesirable by the government due to its adverse impact on national revenue. The objective of this research is to investigate how both the size and profitability of a company influence its engagement in tax avoidance between mining companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research utilized a descriptive quantitative methodology and for sample was selected through purposive sampling, identifying 14 companies meeting predefined criteria. The data collected was subjected to analysis using IBM SPSS Statistics 25, which included Classical Assumption Tests, Multiple Linear Regression Analysis, and Hypothesis Testing. The results of this study indicated a noteworthy impact of profitability on tax avoidance, while the size of the company did not demonstrate a significant influence on tax avoidance. Moreover, the observation revealed that the joint consideration of both profitability and company size had a significant impact on tax avoidance.
Fluktuasi Nilai IHSG: Dampak Kondisi Inflasi Tahun 2023 di Indonesia Jufri Yandes; Destiana Destiana; Ridha Azka Raga; Jasrial Jasrial; Aji Fajar Suryo Antoro; Husna Putri Pertiwi
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 7 No 1 (2024): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v7i1.251

Abstract

In navigating the flow of life, investment becomes the main pillar to ensure financial sustainability in the future. This study explores the possible influence of inflation condition in 2023 on the fluctuation of JCI value from January to December. Time series data of JCI for 12 months is used from Yahoo Finance source, and linear regression analysis through EViews is used to test the hypothesis with t-test, and data from Bank Indonesia for inflation condition. The interesting result of the study states that the fluctuation of JCI cannot be influenced by the inflation condition in 2023, especially in the studied time frame. This suggests that other factors may be more dominant in determining the movement of the JCI during that period. The importance of this study is not only to understand the dynamics of the capital market, but also as a guide for investors in making more targeted investment decisions. However, this study is not free from limitations, such as the limited time data available and the generalisation of results only to a certain time span. Hopefully, future research will identify and correct these limitations to gain a more comprehensive understanding of the relationship between economic conditions particularly regarding inflation, JCI, and the capital market. Thus, investors in the future can face changes in economic conditions more confidently and strategically.
Co-Authors Aji Fajar Suryo Antoro Dedy Juniadi Destiana Destiana Dwikora Harjo Husna Putri Pertiwi Jasrial Jasrial Jasrial Jufri Yandes Julaeha Mufid Salim Nurhayati, Syafiqoh Putri, Ivon Sandya Sari Sarah, Ira Siti Wuwuh Andayani