Claim Missing Document
Check
Articles

Found 5 Documents
Search

Size of Company, Return on Assets, and Leverage on Tax Avoidance Fiesty Utami; Adih Supriadi
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 1 (2023): April
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i1.1021

Abstract

Many companies do tax avoidance in order to decrease the tax burden. Tax avoidance can be done in various ways. This research is to discover the impact of return on assets, firm size, and firm leverage on tax avoidance, partially and simultaneously. The author uses data collection methods by utilizing secondary data from the oil and gas companies’ financial statements which can be downloaded on the website. The research data was processed using analysis of multiple regression, and Eviews. This research reveals that simultaneously firm size, return on assets, and leverage have a significant and positive effect on tax avoidance. This research also shows that the company's leverage significantly gives an effect on tax avoidance activities. It means that the higher the leverage of a firm, it will affect the company's ability to avoid its taxes. Meanwhile, firm size and return on assets partially gives no effect on tax avoidance activities.
LITERATURE REVIEW ON OVERSIGHT AND ACCOUNTABILITY IN POLITICAL BUDGET MANAGEMENT Loso Judijanto; Ani Kusumaningsih; Adih Supriadi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 2 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i2.2871

Abstract

Oversight and accountability are fundamental elements in political budget management that serve to ensure transparency, prevent misuse of funds, and improve efficiency in budget allocation. This literature review explores how effective oversight and accountability mechanisms can influence the quality of budget management, drawing on various academic studies and international reports. The literature indicates that oversight involving civil society, the media, and information technology can strengthen openness, while accountability mechanisms such as audits and periodic reporting are key tools for maintaining political integrity. However, challenges such as political resistance, lack of capacity in oversight institutions, and low public awareness remain significant obstacles. Based on this analysis, structural reforms and cross-sectoral collaboration are essential to enhance the effectiveness of oversight and accountability in political budget management, thereby building public trust and ensuring the sustainability of a more responsive and transparent political system.
THE TRIPLE HELIX MODEL: UNIVERSITY-INDUSTRY-GOVERNMENT COLLABORATION AND ITS ROLE IN SMES INNOVATION AND DEVELOPMENT Adih Supriadi; Indra Permana; Dian Rachmawati Afandi; Edy Arisondha; Ani Kusumaningsih
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 1 (2024): January
Publisher : Adisam Publisher

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

Abstract

The Triple Helix Model, fostering collaborative synergy among universities, industries, and government entities, emerges as a fundamental framework for propelling innovation and development within Small and Medium Enterprises (SMEs). This comprehensive literature review meticulously explores the model's historical evolution, delves into its theoretical underpinnings, and examines its practical applications in the unique context of Indonesian SMEs. Dissecting the nuanced roles played by universities, industries, and government entities underscores their collective contribution to shaping a knowledge-based society. A thorough examination of government initiatives, insightful case studies, and the integrative impact of the Triple Helix Model in SME development illuminate the transformative dynamics at play. The discussion extends to encompass methodologies for measuring impact, key performance indicators, and the nuanced influences of regional factors. Anticipated trends and forward-looking recommendations for future research and policy development underscore the model's pivotal role in steering the trajectory of SMEs in Indonesia, establishing them as indispensable contributors to the ever-evolving landscape of innovation and sustainable development.
THE ROLE OF CREATIVITY IN ENTREPRENEURIAL SUCCESS Ani Kusumaningsih; Silvia Ekasari; Adih Supriadi; Titis Nistia Sari; Akbar Tanjung
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 2 (2024): February
Publisher : Adisam Publisher

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

Abstract

Creativity is an important element in the entrepreneurial process, forming the foundation for innovative ideas that drive business success. Entrepreneurship is the quality of a person's conscience, character, and will that enables them to creatively bring new ideas into the world. Someone who applies entrepreneurial principles will work independently, by starting their own business and using available resources creatively and innovatively. he approach is a review of the literature using knowledge of earlier studies' data obtained from journals. references on the internet relating to the role of creativity in entrepreneurial success. Based on this study, it was found that success in the world of entrepreneurship really depends on the level of creativity, because creativity functions in driving and developing business. In other words, business progress and success is closely related to the level of innovation that can be produced. A new venture's success can be greatly influenced by its creative energy. Whether it's creating original goods or services or coming up with creative fixes for problems, others' creativity can serve as a catalyst for their own successful entrepreneurship.
ANALISIS PERSEPSI HARGA, PROMOSI ONLINE DAN CITRA MEREK UNTUK MENINGKATKAN KEPUASAN DAN LOYALITAS PELANGGAN DI KARUNIA DAMAI SENTOSA (KDS) BOJONEGORO Amila Rahma Wildani; Adih Supriadi
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 1 No. 1 (2024): FEBRUARI - MARET 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana menganalisis persepsi harga, promosi, citra merek dan kepuasan keputusan pembelian pada PT Karunia Damai Sentosa di kawasan Jalan Veteran Bojonegoro. PT Karunia Damai Sentosa merupakan department store dan supermarket yang berlokasi di Bojonegoro yang menyediakan proses jual beli. Penelitian ini merupakan penelitian kualitatif dengan menggunakan metode survei dan bertujuan untuk mengetahui bagaimana analisis persepsi harga, promosi online dan citra merek mempengaruhi kepuasan pelanggan guna meningkatkan loyalitas pelanggan. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah penyampaian daftar pertanyaan kepada pelanggan KDS Bojonegoro. Instrumen diuji dengan menggunakan uji validitas dan reliabilitas. Dilihat dari hasil diskusi, Pihak Manajer KDS Bojonegoro harus mampu menentukan harga yang cocok dengan konsumen, dan Promosi online berhasil menarik pelanggan dengan konten konten yang menarik,tentunya pelanggan juga lebih tertarik kepada promosi online yang ditawarkan. Hasil penelitian ini menunjukkan bahwa promosi dan persepsi harga yang diterapkan oleh pihak KDS Bojonegoro sudah tepat, karena mampu meningkatkan kepuasan oleh para pelanggan, dan juga Citra merek membuat pelanggan yang memiliki pengalaman baik dalam penggunaan produk suatu merek, maka akan lebih berpotensi melakukan pembelian ulang.