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All Journal EKSPANSI JRB-Jurnal Riset Bisnis SULUH: Jurnal Abdimas Jurnal Akuntansi Jurnal Ilmiah Manajemen Kesatuan Jurnal Akuntansi Kontemporer
Hartoni Hartoni
Department Of Accounting, Faculty Of Economics And Business, Universitas Kristen Krida Wacana, Jakarta
Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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Pendekatan Technology Acceptance Model Untuk Menganalisis Penggunaan Sistem Digital Learning Ukrida Dalam Pelaksanaan Program Merdeka Belajar Kampus Merdeka Oktavia Oktavia; Lambok DR Tampubolon; Diana Frederica; Febriani CS Magdalena; Eva Oktavini; Hartoni Hartoni; Denny Iskandar Tjandrawan
Jurnal Ilmiah Manajemen Kesatuan Vol 10 No 2 (2022): JIMKES Edisi Agustus 2022
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v10i2.1396

Abstract

Ukrida dalam mendukung terlaksananya program MBKM ini telah menerapkan teknologi pembelajaran (digital learning) yaitu Ukrida Virtual Class (UVC) dan New Sisfo. Ukrida Virtual Class (UVC) dan New Sisfo diluncurkan pada tahun 2021 dan telah dilakukan pelatihan baik kepada dosen maupun mahasiswa. Ukrida Virtual Class (UVC) dan New Sisfo. telah dimanfaatkan oleh semua mahasiswa, dosen dan tenaga kependidikan serta mahasiswa yang sedang mengambil program pertukaran pelajar di Ukrida. Menurut Davis (1989) ; Venkatesh dan Davis (2000) penerapan teknologi (digital learning) yang baik dapat di ukur dengan menggunakan Technology Acceptance Model (TAM) dengan menggunakan variable mudah untuk digunakan (Perceived to Use) dan memberikan kembermanfaatn kepada pengguna (Perceived Usefulness) serta berguna (Usage). Tujuan penelitian ini adalah untuk menilai apakah Ukrida Virtual Class (UVC) dan New Sisfo telah benar-benar mendukung pelaksanaan MBKM ini dengan baik maka peneliti tertarik untuk meneliti. Populasi penelitian adalah seluruh dosen dan mahasiswa Universitas Kristen Krida Wacana. Sampel diambil dengan metode simple random sampling dengan jumlah 450 responden. Teknik analisis yang digunakan adalah Structural Equation Modeling. Hasil penelitian menunjukkan bahwa bahwa persepsi kemudahan penggunaan, persepsi kebermanfaatan, dan sikap terhadap penggunaan secara parsial berpengaruh positif terhadap penggunaan aplikasi New Sisfo, sikap terhadap penggunaan tidak berpengaruh terhadap penggunaan aplikasi UVC. Persepsi kemudahan penggunaan dan persepsi kebermanfaatan secara parsial berpengaruh positif terhadap penggunaan aplikasi UVC, responden menyatakan aplikasi New Sisfo dan UVC mudah untuk digunakan, bermanfaat bagi proses belajar mengajar di Ukrida, dan para dosen serta mahasiswa sering mengakses aplikasi ini, aplikasi digital learning yang digunakan di Ukrida telah sesuai dengan kebutuhan.
THE INFLUENCE OF INDEPENDENT DIRECTOR CHARACTERISTICS ON TAX MANAGEMENT Fernando; Oktavia; Hartoni
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 15 No 1 (2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v15i1.4722

Abstract

The purpose of this study was to examine the effect of characteristics based on gender, ownership, financial educational background of independent directors as part of the corporate governance organs on tax management in the basic materials sector of companies, industry, consumer cycles and non-consumer cycles in Indonesia. This research uses quantitative methods. The sampling method in this study used a purposive sampling method. The data taken in the annual report is in the form of company financial data for 2019-2021 on the IDX by conducting content analysis to obtain profiles of independent directors. The study used multiple linear regression analysis with unbalanced panel data and REM approach. Based on the tests conducted, gender and years of service have no significant effect on tax management. Meanwhile, the financial education background of independent directors has a significant positive effect on tax management. This research has several limitations. First, this research only focuses on certain sectors. Second, the measurement of the independent director's financial background education variable is only based on the information reported in the annual report, so it can cause bias if background education information is not reported in the annual report.
Independent Corporate Governance Organ Busyness, Earnings Quality, And Market Mispricing: Evidence From Indonesia Oktavia; Febriani Cristina Susianti Magdalena; Hartoni; Eva Oktavini; Krisnawati Tarigan
Jurnal Akuntansi Vol. 27 No. 3 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v27i3.1735

Abstract

This research aims to give empirical evidence of the impact of independent corporate governance organ's busyness on earnings quality and market mispricing. This research utilized a sample of non-financial firms. It investigated the effect of independent corporate governance organ's busyness on earnings management and earnings persistence using random-effect panel data regression. Furthermore, the Mishkin Test was used to investigate market mispricing. The results showed that the busyness of independent commissioners and independent audit committees had a positive effect on increasing the magnitude of earnings management and a negative impact on the persistence of the accrual component but did not cause market confusion in assessing the company's earnings components. Furthermore, it was discovered that the degree of independent director's business did not influence the magnitude of earnings management. Instead, it resulted in poor persistence of the accrual component and market uncertainty in assessing earnings components.
Pelatihan Saving Money Management Bagi Siswa SMA Rita Amelinda; Eva Oktavini; Hartoni; Phendikin Hendrick Yonathan; Deni Iskandar; Lambok David Ricardo Tampubolon
SULUH: Jurnal Abdimas Vol 5 No 2 (2024): SULUH: Jurnal Abdimas Februari
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v5i2.5790

Abstract

By looking at the demographic point of view, Indonesia's population is dominated by the productive age at 65.79%. The quality of education determines a better Human Development Index in the future. OJK recorded Indonesia's financial literacy in 2022 at 49.68 percent. Generation Z has an efficient way to access information and transactions in allocating their funds. However, Santo Leo II school has a gap issue in students’ lifestyle who tend to be consumptive. In addition, the low understanding of money management is also a crucial problem that is considered important to be educated in training. Therefore, the Faculty of Economics and Business Ukrida organized a training on Friday, July 21, 2023 which was attended by 69 students. The activity received quite high enthusiasm. Through this activity, participants' understanding of saving management and financial planning has measurably increased. However, the understanding of the importance of emergency funds has not yet had a significant impact. Keywords: financial planning, financial literacy, saving management
HOW DIRECTORS' FOREIGN EXPERIENCE AFFECTS ESG's INFLUENCE ON TAX AVOIDANCE Hartoni, Hartoni; Djakman, Chaerul Djusman
Jurnal Akuntansi Kontemporer Vol. 17 No. 2 (2025)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v17i2.6157

Abstract

Research Purposes. This study explores the empirical link between ESG performance and corporate tax avoidance, investigating the moderating role of directors with international experience in this relationship. Research Methods. The study analyzes ESG-focused data from Indonesian manufacturing firms, obtained from Thomson Reuters for the period 2017–2021, using a random-effects panel data regression model. Research Results and Findings. The results show the first hypothesis is not supported, revealing a positive relationship between ESG performance and tax avoidance. This implies that companies with high ESG scores may use these initiatives to manage reputational risks while engaging in tax avoidance. Conversely, the second hypothesis is supported, indicating that directors with international experience bring diverse perspectives, which enhance the negative relationship between ESG performance and tax avoidance, mitigating reputational and legitimacy risks.
Pengaruh Transfer Pricing, Tunneling Incentive dan Keahlian Keuangan Komite Audit terhadap Penghindaran Pajak Catherine Natasya; Oktavia; Hartoni
Jurnal Riset Bisnis Vol. 7 No. 2 (2024): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i2.5734

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh dari Transfer Pricing, Tunneling Incentive, dan Keahlian Keuangan Komite Audit terhadap Penghindaran Pajak pada perusahaan sektor Basic Materials (IDXBASIC), Industrials (IDXINDUST), Consumer Non-Cyclicals (IDXNONCYC), dan Consumer Cyclicals (IDXCYCLIC) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Perusahaan yang diamati sebanyak 141 dengan jumlah observasi sebanyak 278 data yang dipilih sesuai kriteria purposive sampling. Hasil yang didapatkan dalam penelitian ini menunjukkan bahwa transfer pricing dan keahlian keuangan komite audit tidak berpengaruh terhadap penghindaran pajak, sementara tunneling incentive berpengaruh signifikan positif terhadap penghindaran pajak. Kata kunci: Penghindaran Pajak, Transfer Pricing, Tunneling Incentive, dan Keahlian Keuangan Komite Audit.
Co-Authors Angelina Angelina Catherine Natasya Deni Iskandar Denny Iskandar Tjandrawan Diana Frederica Djakman, Chaerul D. Eva Oktavini Febriani CS Magdalena Fernando Krisnawati Tarigan Lambok David Ricardo Tampubolon Magdalena, Febriani Cristina Susianti Margaretha Margaretha Oktavia Oktavia Oktavia Oktavia . Phendikin Hendrick Yonathan Rita Amelinda Rivan Budiman Septian Bayu Kristanto Tampubolon, Lambok D.R.