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All Journal Jurnal Akuntansi STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Gorontalo Accounting Journal Jambura Economic Education Journal JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Akuntansi : Jurnal Akuntansi Integratif Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) ETNIK : Jurnal Ekonomi dan Teknik Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak JAKPI Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JIEMAN: Journal of Islamic Educational Management ABDIMAS NUSANTARA
Hero Priono, Hero
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Pengaruh Likuiditas Terhadap Struktur Modal dengan Profitabilitas sebagai Variabel Intervening Cahyanto, Farid Nabil; Priono, Hero
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i3.15405

Abstract

Mencapai kinerja keuangan yang baik merupakan tantangan bagi perusahaan dalam lingkungan bisnis yang semakin kompetitif. Salah satu aspek penting bagi investor adalah struktur modal, yang memengaruhi operasi dan profitabilitas perusahaan serta sangat penting untuk mencapai tujuan perusahaan. Struktur modal merupakan salah satu faktor yang dipertimbangkan dalam pembiayaan perusahaan, seperti menentukan sumber pendanaan yang akan dipilih. Rasio Utang terhadap Aset (DAR) merupakan salah satu metode yang digunakan untuk mengukur struktur modal, yang mewakili rasio utang terhadap total aset. Dalam sektor manufaktur, manajemen persediaan sangat penting, karena melibatkan pembelian bahan baku dan konversinya menjadi barang jadi. Namun, perusahaan dalam sektor ini menghadapi tantangan, terutama selama fluktuasi ekonomi seperti depresiasi mata uang, yang mempengaruhi perdagangan barang konsumen. Profitabilitas memainkan peran penting dalam menentukan struktur modal, dengan profitabilitas yang lebih tinggi mengarah pada pendanaan internal yang lebih besar dan ketergantungan yang berkurang pada utang. Studi ini bertujuan untuk menguji pengaruh likuiditas terhadap struktur modal dan profitabilitas pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2015 hingga 2019. Metodologi penelitian melibatkan analisis kuantitatif dengan pendekatan deskriptif, menggunakan purposive sampling untuk memilih perusahaan yang memenuhi kriteria tertentu. Pengumpulan data meliputi tinjauan pustaka dan data sekunder dari laporan keuangan yang dipublikasikan oleh Bursa Efek Indonesia. Analisis statistik mencakup statistik deskriptif dan regresi linier berganda untuk menguji hipotesis, dengan uji Sobel untuk menguji hipotesis mediasi. Temuan ini berkontribusi pada pemahaman hubungan kompleks antara likuiditas, profitabilitas, dan struktur modal dalam perusahaan manufaktur, membantu investor dan manajer dalam pengambilan keputusan yang berbasis informasi.
Implementation of the Gross Up Method in the Calculation of Income Tax Article 21 Based on PP Number 58 of 2023 Nur Rachmawati, Zaroh Winda; Priono, Hero
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.558

Abstract

The strategy for optimizing tax burden can be pursued through the implementation of the gross-up method in the calculation of Article 21 Income Tax. This study examines the application of the gross-up method at CV T, which employs three employees with different PTKP (non-taxable income) statuses, based on the provisions of Government Regulation Number 58 of 2023. The study adopts a qualitative descriptive method with a case study approach, based on field observations, internal company documents, and informal interviews. The research findings indicate that the application of the gross-up method provides significant benefits, as the company can classify the tax allowance as an operational expense that reduces taxable income, while employees receive net income without income tax deductions. Thus, this method is considered efficient and supports tax compliance.
Pelatihan Pengelolaan Keuangan dan Penerapan SEOJK pada PT BPR Mojosari Pahalapakto untuk Optimalisasi Operasional Keuangan Perbankan Syaiful Akbar, Fajar; Rahmawati, Dyah; Priono, Hero
ABDIMAS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2024): ABDIMAS NUSANTARA (Januari)
Publisher : Fakultas Ekonomi Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

An understanding of accounting systems and financial reports is required by entities and institutions that distribute productive credit. For entities, accounting systems are useful for processing financial transactions and presenting financial information in the form of financial reports. Meanwhile, the use of accounting systems and financial reports for institutions that distribute productive credit is to assess the financial position, performance and cash flow turnover of prospective customers in the credit distribution process. In this way, it is hoped that the credit distributed can be used according to the objectives so that it can improve the financial performance of prospective customers. In this case, the financial management regulated in the 2023 SEOJK also requires companies, in this case BPR, to adjust to the start-up that applies in the midst of unstable economic conditions after Covid-19, so that this training helps BPR M, Ojosari Pahalapakto personnel to be able to apply the regulations. which has been determined by the OJK.
Model Kinerja Non Keuangan: Sinergitas Akuntansi Hijau dan Lingkungan Prayitno, Hadi; Budiwitjaksono, Gideon Setyo; Priono, Hero
Jambura Economic Education Journal Vol 8, No 1 (2026): January 2026
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jeej.v8i1.33343

Abstract

Hospitals, as public service institutions, have a responsibility to integrate environmental aspects into their managerial practices. This study analyzes the influence of green accounting and environmental performance on managerial performance at Rumah Sakit Mata Undaan Surabaya. Data were collected from 39 managerial-level respondents and analyzed using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method with the help of SmartPLS 4.0 software. The results show that green accounting has a positive and significant effect on managerial performance, supporting the stakeholder theory perspective. In contrast, environmental performance has a negative but insignificant effect on managerial performance. These findings highlight the importance of strengthening sustainability strategies in hospital managerial decision-making to create long-term sustainable value.
Determinants of Individual Taxpayer Compliance Based on NPWP Ownership Obligations, Taxation Understanding, and Taxpayer Awareness Yuliatiningsih, Dwi; Priono, Hero
Gorontalo Accounting Journal Volume 9 Issue 1 April 2026
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v9i1.4589

Abstract

This study aims to analyze the effect of Taxpayer Identification Number (NPWP) ownership requirements, taxation understanding, and taxpayer awareness on individual taxpayer compliance at the Surabaya Rungkut Tax Office. Data collection was conducted through questionnaires administered to one hundred respondents, then analyzed using partial least squares structural equation modeling techniques, which included reliability and validity tests, structural model evaluation, and hypothesis testing. The results showed that the obligation to have a Taxpayer Identification Number had a positive and significant effect on individual taxpayer compliance. Tax understanding was also found to have a positive and significant effect on improving the accuracy of reporting and fulfillment of tax obligations. In addition, taxpayer awareness of the function and role of taxes in national development also had a positive and significant effect on the level of compliance. These findings confirm that taxpayer compliance in the research area is influenced by administrative factors, knowledge, and internal awareness, which mutually reinforce compliant behavior in fulfilling tax obligations.
Manajemen Laba, Tata Kelola Perusahaan, Persaingan Pasar Produk Terhadap Perilaku Sticky Cost di Moderasi Kebijakan Insentif Pajak Fithriyyah, Nurul; Priono, Hero
Akuntansi: Jurnal Akuntansi Integratif Vol. 7 No. 2 (2021): Volume 7 Nomor 2 Oktober 2021
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v7i2.562

Abstract

Abstract This purpose of this study was to determine the effect of earnings management, corporate governance, product market competition on sticky cost behavior by tax incentive policies. This research method uses a quantitative approach. The data collection technique is secondary data of annual financial reports on retail sub-sector companies listed on the Indonesia Stock Exchange for 2016-2020 a total of 28 companies. The samples were determined using purposive sampling. The data analysis method uses moderated regression analysis (MRA). The results of the study are earnings management, corporate governance have a positive and significant effect on sticky cost, and The tax incentive policy is able to moderate the relationship between corporate governance and sticky cost behavior. In this study, it helps to understand the cost behavior of retail sector companies, so it is expected that company management can more accurately estimate the value of the company in the future. The next research is expected to use a qualitative approach to expand studies related to research linking sticky cost behavior.
Co-Authors Audika, Brian Aufa Moerrin, Dimas BADLIN, SABRINA Budiwitjaksono, Gideon Setyo Cahyanto, Farid Nabil Endah Susilowati Erfada, Naufal Erna Sulistyowati Fajar Syaiful Akbar Fithriyyah, Nurul Hadi Prayitno, Hadi Harjono, Natasya Ramadhanty Hastuty, Agnia Medina Hidajat, Sjarief Idris, Moch Kania, Niken Yofi Mayasari, Eka Muslimin Nur Rachmawati, Zaroh Winda Nurbani Masjidha, Rifdha Nurmatama, Muhammad Rafie Puspaningrum, Faluthia Fitri Putri Oktavia, Redita Putri, Elsa Triandhani Putri, Elsa Triandhani Rahman, Wildan Arindra Rahmawati, Dyah Rida Perwita Sari Sakti Anggoro Putra, Bima Santoso, Arif Rahman Budi Sri Trisnaningsih Widiyanti, Rosalia Wijaya, Dimas Azharino Yuliatiningsih, Dwi