Adih Supriadi
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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.
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

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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

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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

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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.
Fintech Usage, Risk Perception, and Data Privacy Concerns on Trust in Digital Financial Services in Indonesia Wahyuni Sri Astutik; Adih Supriadi
West Science Accounting and Finance Vol. 4 No. 01 (2026): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v4i01.2742

Abstract

This study aims to analyze the effect of fintech usage, risk perceptions, and data privacy concerns on trust in digital financial services in Indonesia. The rapid development of financial technology has increased the adoption of digital financial services; however, trust remains a crucial factor influencing user acceptance and continued usage. This research employs a quantitative approach using primary data collected from 150 respondents through structured questionnaires measured on a Likert scale. Data analysis was conducted using SPSS version 25, including validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results show that fintech usage has a positive and significant effect on trust, indicating that higher levels of usage and familiarity increase user confidence in digital financial services. Conversely, risk perception has a negative and significant effect on trust, suggesting that concerns about financial loss, system errors, and fraud reduce users’ willingness to rely on fintech platforms. Similarly, data privacy concerns are found to negatively and significantly influence trust, highlighting that fears related to personal data misuse and security breaches undermine user confidence. Simultaneously, fintech usage, risk perception, and data privacy concerns significantly affect trust, with an R² value of 0.465, indicating that 46.5% of the variation in trust is explained by these variables. This study contributes to the literature by providing empirical evidence on the determinants of trust in digital financial services in Indonesia. The findings offer practical implications for fintech providers and policymakers to enhance user trust by improving system security, strengthening data protection measures, and increasing user awareness of fintech services.