Articles
<![CDATA[Fenomena Dalam Proses Evaluasi Perencanaan dan Penganggaran Daerah ]]>
<![CDATA[Ningtyas, Regina Aulia]]>;
<![CDATA[Aslam, Muhammad Ilham]]>;
<![CDATA[Purnomo, Budi Supriatono]]>
<![CDATA[ Jurnal ASET (Akuntansi Riset) Vol 11, No 1 (2019): Jurnal ASET (Akuntansi Riset) Januari -Juni 2019 ]]>
Publisher : <![CDATA[Universitas Pendidikan Indonesia ]]>
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DOI: 10.17509/jaset.v11i1.16614
<![CDATA[Tujuan penelitian ini untuk mengetahui proses evaluasi perencanaan dan penganggaran daerah. Penelitian ini didasarkan pada fenomena yang kerap terjadi saat proses evaluasi perencanaan dan penganggran seperti munresbang yang tidak berjalan efektif dan juga adanya inkonsistensi dalam proses perencanaan. Untuk itu diperlukan kajian secara mendalam mengenai munresbang dan penyebab inkonsistensi perencanaan dan penganggaran. Penelitian ini menggunakan metode kuantitatif Hasil penelitian menunjukkan masih belum pahamnya masyarakat mengenai munresbang itu sendiri sehingga munresbang hanya sebagai formalitas saja yang menyebabkan proses perencanaan dan penanggaran tidak efektif. Masalah inkonsistensi dalam proses perencanaan disebabkan karena keterbatasan dan rendahnya pemahaman aparatur perencana dalam merumuskan program dan prioritas pembangunan dan juga keterbatasan pengetahuan staf perencana dalam merumuskan rencana pembangunan secara komprehensif. Serta tidak adanya pauyung hukum yang menjadi acuan dalam penyusunan perencanaan pembangunan daerah dalam bentuk peraturan daerah tentang tata cara perencanaan pembangunan daerah.]]>
<![CDATA[Pengaruh Profitabilitas, Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Kebijakan Dividen ]]>
<![CDATA[Muhamad Syahwildan]]>;
<![CDATA[Budi Supriatono Purnomo]]>;
<![CDATA[Imas Purnamasari]]>
<![CDATA[ IKRAITH-EKONOMIKA Vol 6 No 1 (2023): IKRAITH-EKONOMIKA Vol 6 No 1 Maret 2023 ]]>
Publisher : <![CDATA[Universitas Persada Indonesia YAI ]]>
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DOI: 10.37817/ikraith-ekonomika.v6i1.2468
<![CDATA[Latar belakang penelitian ini di mulai dengan adanya fenomena di lapangan yang terjadi pada beberapa perusahaanfood and beverage yang mengalami penurunan serta kenaikan nominal pembagian dividen kepada para investor danbanyaknya faktor yang mempengaruhi kebijakan dividen sehingga banyak kemungkinan manajemen perusahaandalam menentukan besarnya dividen. Oleh karena itu, penelitian ini bertujuan menganalisis pengaruh profitabilitas,likuiditas, leverage dan ukuran perusahaan terhadap kebijakan dividen di perusahaan sub sektor food and beverageyang terdaftar di BEI periode 2018-2021. Dalam penelitian ini menggunakan metode regresi data panel denganpendekatan fixed effect model. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikanterhadap kebijakan dividen. Sedangkan likuiditas, leverage dan ukuran perusahaan terhadap kebijakan dividen tidakberpengaruh terhadap kebijakan dividen. Prediktabilitas keempat variabel tersebut adalah 55,13%. Selebihnyadipengaruhi oleh faktor lain yang tidak termasuk dalam penelitian.]]>
<![CDATA[ANALISIS PENGARUH TRANSFER PRICING DAN STRUKTUR KEPEMILIKAN TERHADAP TAX AVOIDANCE ]]>
<![CDATA[Dematria Pringgabayu]]>;
<![CDATA[Imas Purnamasari]]>;
<![CDATA[Budi Supriatono Purnomo]]>
<![CDATA[ Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien ]]>
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DOI: 10.34308/eqien.v11i04.1196
<![CDATA[This study aims to examine the influence of transfer pricing variables, institutional ownership, and managerial ownership to tax avoidance either partially or simultaneously. This research method used is quantitative method by using descriptive explanative method. This study uses secondary data in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange period 2017 to 2021 with a population of 33 companies and 132 samples. The analytical method used to measure the effect of transfer pricing, ownership structure to tax avoidance is multiple linear regressions. The results show that transfer pricing does not affect tax avoidance because it does not have significant implications (no effect) because the potential taxable income (although shifted from one to another agency) was still within the same jurisdiction of taxation. Meanwhile, the result of the research shows that the variable of institutional ownership has a negative effect on tax avoidance because the large concentration of institutional ownership will influence the aggressive tax policy and the managerial ownership does not affect the tax avoidance because the company in Indonesia has a very small managerial ownership of about 5%.]]>
<![CDATA[ANALISIS POTENSI DAN EFEKTIFITAS PAJAK HOTEL SERTA FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK HOTEL DI KOTA BANDUNG ]]>
<![CDATA[Budi Supriatono Purnomo]]>;
<![CDATA[ida farida adi prawira]]>;
<![CDATA[Muhamad Iqbal Naimul Firdaus]]>
<![CDATA[ SUBSTANSI Vol 3 No 2 (2019) ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.35837/subs.v3i2.613
<![CDATA[Penelitian ini bertujuan untuk mengetahui seberapa besar potensi dan efeketiftas pajak hotel di Kota Bandung tahun 2016-2018 serta mengetahui faktor yang mempengaruhi penerimaan pajak hotel di Kota Bandung. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan kuantitatif. Populasi pada penelitian ini adalah seluruh hotel yang terdapat di Kota Bandung. Metode pengambilan sampel pada penelitian ini adalah menggunakan metode sampel jenuh. Data sekunder diperoleh dari LKIP 2004-2018 dan Dinas Kebudayaan dan Pariwisata Kota Bandung. Pengujian hipotesis pada penelitian ini menggunakan analisis regresi linear berganda dengan alat bantu software SPSS 25. Hasil pengujian hipotesis menunjukkan bahwa jumlah wisatawan berpengaruh positif terhadap penerimaan pajak hotel, jumlah hotel tidak berpengaruh terhadap penerimaan pajak hotel. Berdasarkan perhitungan potensi dan efektifitas, hasilnya adalah potensi pajak hotel di Kota Bandung nilainya lebih rendah dibanding dengan realisasi pajak hotel, artinya bahwa pemungutan pajak hotel di Kota Bandung telah optimal sangat efektif.]]>
<![CDATA[GENDER AND INVESTMENT BEHAVIOR: A REVIEW AND BIBLIOMETRIC ANALYSIS ]]>
<![CDATA[Rina Suprina]]>;
<![CDATA[Ikin Solikin]]>;
<![CDATA[Budi Supriatono Purnomo]]>;
<![CDATA[Nurbaeti Nurbaeti]]>
<![CDATA[ JPIM (Jurnal Penelitian Ilmu Manajemen) Vol 8 No 1 (2023): JPIM (JURNAL PENELITIAN ILMU MANAJEMEN) ]]>
Publisher : <![CDATA[Universitas Islam Lamongan ]]>
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<![CDATA[The effect of gender differences on investment behavior is a research topic that needs to be explored to understand the phenomena. This paper is to review the literature on gender and investment behavior, as well as their influence on other dimensions. The Publish or Perish software was used to acquire literature data, and the Google Scholar database was chosen. The term used for the title is "gender investment." The initial search yielded 213 publications published between 2016 and 2021. Then, 112 articles were selected from the 213 literatures that were chosen. Using the Mendeley reference manager and the Publish or Perish software, information on the most cited articles was compiled. In addition, the 112 references were processed with the VOS Viewer to generate cluster data containing the items that appear in each cluster. Also demonstrated were the overlay visualization, density visualization, and author network connected with keywords. This study gives an overview of gender issues in investment behavior for future research.]]>
<![CDATA[The Financial Performance of Islamic Rural Bank in Indonesia: A Bibliometric Analysis ]]>
<![CDATA[Wenda Wahyu Christiyanto]]>;
<![CDATA[Ikin Solikin]]>;
<![CDATA[Budi Supriatono Purnomo]]>;
<![CDATA[Denny Andriana]]>
<![CDATA[ Shirkah: Journal of Economics and Business Vol 8, No 1 (2023) ]]>
Publisher : <![CDATA[IAIN Surakarta ]]>
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DOI: 10.22515/shirkah.v8i1.456
<![CDATA[No bibliometric investigation has been carried out regarding the Financial Performance of the Islamic Rural Bank in Indonesia, even though Indonesia harbors the largest Muslim population, denoting an untapped market for Islamic financial institutions. This study aims to conduct extensive bibliometric literature on Financial Performance of the Islamic Rural Bank in Indonesia. The study utilized Publish or Perish (PoP) software to identify articles related to the topic from the Google Scholar database. Out of 982 articles found between 2015 and 2020, 68 articles were relevant and selected for analysis. These articles were further processed using Mendeley reference manager software and visualized using VOSviewer. The study outcomes provide a comprehensive view of the timeframe of publications, academic journals, citation rates, authorship, research subjects, and methodologies applied in examining financial performance. It provides a summary of the variables that impact the financial performance of Islamic rural banks in Indonesia and puts forth an all-encompassing framework for predicting the financial performance of these banks. This study serves as a valuable reference for future research on the Financial Performance of Islamic Rural Banks in Indonesia by providing an overview of potential topics, research methodology, variables involved, and a suggested financial performance model for Islamic rural banks in Indonesia.]]>
<![CDATA[Pengaruh Kebijakan Dividen, Kebijakan Hutang dan Profitabilitas TerhadapNilai Perusahaan pada Perusahaan Manufaktur ]]>
<![CDATA[Miftakul Huda]]>;
<![CDATA[Budi Supriatono Purnomo]]>;
<![CDATA[Imas Purnamasari]]>;
<![CDATA[Muhammad Iqbal Alamsyah]]>
<![CDATA[ JSMA Vol 15 No 1 (2023): JSMA (Jurnal Sains Manajemen dan Akuntansi) ]]>
Publisher : <![CDATA[LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM ]]>
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DOI: 10.37151/jsma.v15i1.117
<![CDATA[Penelitian ini bertujuan0memberikan bukti empiris0mengenai kebijakan0dividen, kebijakan0hutang, dan profitabilitas0dalam memprediksi0nilai perusahaan0dengan menguji0masing-masing variabel0Objek penelitian adalah perusahaan0manufaktur yang terdaftar0di Bursa Efek0Indonesia periode 2017-2021, dengan0mengungkapkan dan menyajikan0data yang0dibutuhkan, menggunakan0satuan mata uang0rupiah dalam pelaporan0keuangan, perusahaan tidak0mengalami kerugian. Metode yang0digunakan dalam pemilihan0objek pada penelitian ini0adalahpurposive sampling0yang melibatkan 13 perusahaan0manufaktur yang0terdaftar di Bursa0EfekIndonesia (BEI)0periode 2017-2021 dengan0periode pengamatan0selama 5 (lima) tahun0adalah sebanyak065 sampel0perusahaan. Model analisis0yang digunakan dalam0penelitian ini adalah0model analisis regresi0linier berganda0yang dilakukan dengan0bantuan program0SPSS versi 26 for0window. Hasil0penelitian ini menunjukkan0bahwa Kebijakan0Dividen (DPR) dan Profitabilitas0(ROE)berpengaruh0signifikan terhadap0nilai perusahaan.0sedangkan Kebijakan0hutang (DER) tidak0menunjukkan pengaruh0yang signifikan0terhadap terhadap0nilai perusahaan.]]>
<![CDATA[The Effect of Financial Attitude on Financial Satisfaction with Financial Management as Mediator: Empirical Evidence on Gen Z in Karawang ]]>
<![CDATA[Fitri Novilia]]>;
<![CDATA[Syifa Pramudita Faddila]]>;
<![CDATA[Budi Supriatono Purnomo]]>;
<![CDATA[Imas Purnamasari]]>
<![CDATA[ West Science Accounting and Finance Vol. 1 No. 03 (2023): West Science Accounting and Finance ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsaf.v1i03.419
<![CDATA[The Indonesian population, especially Generation Z, still faces challenges in managing their finances, both in the present and the future. This issue arises due to a lack of knowledge about financial investment. The objective of this research is to assess the financial level of Generation Z using a questionnaire filled out by 96 respondents. The independent variables involve financial attitudes, the intervention variable is financial management, and the dependent variable in this study is financial satisfaction. The data analysis technique used is descriptive analysis. The results of the descriptive analysis indicate that financial attitudes are categorized as excellent, financial management is categorized as good, and financial satisfaction is categorized as good.]]>
<![CDATA[Decision Making in Financial Behavior: A Systematic Literature Review¬ ]]>
<![CDATA[Siti Havidotinnisa]]>;
<![CDATA[Dewi Puspasari]]>;
<![CDATA[Budi Supriatono Purnomo]]>;
<![CDATA[Imas Purnamasari]]>
<![CDATA[ West Science Social and Humanities Studies Vol. 2 No. 01 (2024): West Science Social and Humanities Studies ]]>
Publisher : <![CDATA[Westscience Press ]]>
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DOI: 10.58812/wsshs.v2i01.578
<![CDATA[Digitalization is a major factor in the rapid dissemination of information, especially in the financial world. This has an impact on the emergence of various financial behaviors that can affect Investor Decision Making in investing. Financial behavior is a key factor that can affect the quality of Investor Decision Making, which is characterized by achieving optimal results and avoiding biased decisions. Effective financial behaviors are very important and should not be taken lightly. As an investor, adopting appropriate financial behaviors is key to overcoming behavioral biases associated with Investor Decision Making. The purpose of this study is to investigate the current state of behavioral finance research with a focus on the significant factors that influence Investor Decision Making. Driven by the need to create a comprehensive literature on peer pressure, this study used a bibliometric approach by identifying 92 studies using the term "behavioral finance" from the Scopus database. The most frequently reviewed articles were analyzed to highlight key contributions and provide general information about the field. All mentioned information covers several aspects, such as the relationship between investors, fund managers, the investment industry, and the significant influence of behavioral finance on Investor Decision Making. The practical implications of this study have the potential to be a valuable reference for researchers and practitioners, assisting in the development of clear and concise conclusions with relevant context. Investors should be encouraged to integrate their internal processes with the results of bibliometric analysis. This research emphasizes the importance of behavioral finance in Investor Decision Making, provides insight into the current state of research, and the role of researchers in developing a critical understanding of Investor Decision Making.]]>
<![CDATA[Determinants Of Investment Portfolio Performance: A Systematics Literature Review ]]>
<![CDATA[Rena Yuliana]]>;
<![CDATA[Leonita Siwiyanti]]>;
<![CDATA[Budi Supriatono Purnomo]]>;
<![CDATA[Imas Purnamasari]]>
<![CDATA[ The Eastasouth Management and Business Vol. 2 No. 02 (2024): The Eastasouth Management and Business (ESMB) ]]>
Publisher : <![CDATA[Eastasouth Institute ]]>
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DOI: 10.58812/esmb.v2i02.184
<![CDATA[A thorough grasp of the variables influencing portfolio performance is necessary given the significance of investment portfolio management in the face of shifting financial market dynamics. This study uses a method called the Systematic Literature Review (SLR) approach with an emphasis on Prefered Reporting Item for Systematic Review and Meta-Analysis (PRISMA) 2020, which has not been discovered in prior research on the same issue. The study highlights the importance of ratios like Sharpe, Treynor, Jensen, and Sortino in assessing investment portfolio success. It also highlights the impact of non-financial variables like household preferences on performance. Return is crucial, and diversification can lower risk and boost returns. The study emphasizes the use of Value-at-Risk (VaR) for dynamic risk evaluation.]]>
