Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) Journal of Economic, Bussines and Accounting (COSTING)
Dewa Ayu Putu Rahyuni
Universitas Padjadjaran
Computer Science & IT Economics, Econometrics & Finance Engineering

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pengaruh Return On Asset, Sales Growth, Dan Financial Lease Terhadap Tax Avoidance (Studi Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar Di BEI) Dewa Ayu Putu Rahyuni; Nyoman Karna
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i2.5180

Abstract

As the largest source of state revenue, government always seek to optimize tax revenue. However, on the other hand, taxpayers also trying to do tax planning to minimize their tax obligation. As example, several manufacturing companies applied tax planning schemes in the form of tax avoidance so as not to violate tax laws but able to minimize their tax. This research aims to analyse the factors that affect the tax avoidance including return on asset, sales growth, and financial lease in automotive manufacturing sub-sector listed in Indonesia Stock Exchange in 2010-2016 period. For the research method, this research uses quantitative method approach and the sampling technique used is purposive sampling technique. The sample in this research uses 30 manufacturing companies within 7 years period to obtain as many as 84 data. For data analysis, this research uses panel data regression approach using EViews 9.0 software. The study shows that return on asset, sales growth and financial lease have the influence to do tax avoidance practice of 25.774% and the other 74.226% is influenced by other variable outside this study. The analysis result shows that return on asset, sales growth and financial lease simultaneously influenced manufacturing companies to do tax avoidance. Partially, return on asset affects the manufacturing companies to do tax avoidance, while sales growth and financial lease does not. Keywords: Return On Asset, Sales Growth, Financial Lease, Tax Avoidance
Transforming LMS into KMS in Indonesia Educational Institution Case Study in Telkom University Open Library Nyoman Karna; Gede Agung Ary Wisudiawan; Ni Putu Nurwita Pratami Wijaya; I Kadek Andrean Pramana Putra; Dewa Ayu Putu Rahyuni
Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) Vol 7 No 4 (2023): August 2023
Publisher : Ikatan Ahli Informatika Indonesia (IAII)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29207/resti.v7i4.4910

Abstract

Library is an institution that collects printed and recorded knowledge, manages it in a particular way to meet the intellectual needs of its users through various ways of knowledge interaction. In 2021, Indonesia provided 4605 active educational institutions, ranging from universities to community academies. All these institutions are obliged to provide library to create a better learning environment, by providing source of references for each course delivered by the institution. This obligation is encouraged by the government by considering library support within the accreditation system. In this accreditation system, a library should allocate books as a source of reference to each course. This establishes a paradigm that library is where we store books and where a member of the institution may borrow, learn, and return those aforementioned books. Today, educational institution deals with not only books but also thesis, dissertation, technical report, training/workshop report, research paper, etc. Authors believe it will be prudent to leave all these documents of knowledge to librarians, by changing the library's paradigm from managing books to managing knowledge. This study proposes a model of Knowledge Management System as a transformation from Library Management System. This study also explains about expected opportunities and benefits after the transformation.
Co-Authors Gede Agung Ary Wisudiawan I Kadek Andrean Pramana Putra Ni Putu Nurwita Pratami Wijaya Nyoman Bogi Aditya Karna