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All Journal EDU-RELIGIA : Jurnal Keagamaan dan Pembelajarannya Jurnal Analisa Akuntansi dan Perpajakan Community Development Journal: Jurnal Pengabdian Masyarakat JESS (Journal of Education on Social Science) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Ekonomi, Manajemen, Akuntansi
Andhyka Wicaksono
Sekolah Tinggi Agama Buddha Negeri (STABN) Sriwijaya Tangerang, Indonesia
Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Rekonsiliasi Fiskal Guna Menentukan Pajak Tangguhan Pada PT FASA Andhyka Wicaksono Sukiatno
Jurnal Analisa Akuntansi dan Perpajakan Vol. 6 No. 2 (2022): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.448 KB) | DOI: 10.25139/jaap.v6i2.5031

Abstract

Ketentuan mengenai laba usaha di dalam Undang-Undang Perpajakan mengakibatkan perbedaan perlakuan antara laba komersial dengan laba fiskal, sehingga harus dilakukan penyesuaian laporan laba rugi komersial terhadap laporan laba rugi fiskal, yang disebut rekonsiliasi fiskal. Penelitian ini bertujuan untuk mengetahui penyebab perbedaan dari laba komersial dengan laba fiskal serta merekonsiliasi laporan laba rugi komersial menjadi laporan laba rugi fiskal untuk menentukan pajak tangguhan. Metode pengumpulan data yang digunakan adalah metode dokumentasi. Teknik analisis data yang digunakan adalah metode statistik deskriptif. Hasil penelitian berdasarkan uji Wilcoxon nilai asymp sig = 0,012 < 0,05 maka Ho ditolak dan berdasarkan hasil uji Paired t Test nilai probabilitas adalah 0,000 artinya terdapat perbedaan yang signifikan antara laba komersial dengan laba fiskal. Kesimpulan dari penelitian ini adalah terdapat perbedaan yang signifikan antara laba komersial dengan laba fiskal dalam menentukan pajak tangguhan karena terdapat perbedaan pengakuan baik itu beda tetap maupun beda waktu terhadap pendapatan dan biaya.
The Effect of Good University Governance on Financial Management Performance with Organizational Culture as an Intervening Variable at Sriwijaya Buddhist State College Andhyka Wicaksono; Pringgondani Pringgondani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.4763

Abstract

This research uses organizational culture as an intervening variable at STABN Sriwijaya in order to examine the impact of good university governance (GUG) on financial management performance. The Sobel test and path analysis approaches are used in this quantitative research. The hypothesis is stated as follows: (a) H1 = GUG has a positive and significant impact on STABN Sriwijaya's financial management performance; (b) H2 = GUG has a positive and significant impact on STABN Sriwijaya's organizational culture; (c) H3 = Organizational culture has a positive and significant impact on STABN Sriwijaya's financial management performance; and (d) H4 = GUG has a positive and significant impact on STABN Sriwijaya's financial management performance through Organizational Culture. According to the research's findings, the Sobel test indicates that GUG has a positive and significant impact on financial management performance through organizational culture as an intervening variable. The computed z value of 4.78 is bigger than the z table value of 1.96. Meanwhile, from the path analysis, it can be seen that the coefficient value of GUG direct influence on Financial Management Performance is 0.336, and the coefficient value of GUG indirect influence on Financial Management Performance is 0.375. Because the direct relationship coefficient is smaller than the indirect relationship coefficient (0.336<0.375), it can be said that the relationship between GUG and Financial Management Performance is an indirect relationship because it is influenced by Organizational Culture as an intervening variable.
THE EFFECTIVENESS OF SOCIAL MEDIA MARKETING (INSTAGRAM) AND WORD OF MOUTH ON THE DECISION TO CHOOSE STABN SRIWIJAYA UNIVERSITY Pringgondani; Franky Okto Bernando; Andhyka Wicaksono
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7940

Abstract

The purpose of this study is to examine how social media marketing, particularly Instagram, and word-of-mouth marketing affect students' decisions to enroll at Sriwijaya State Buddhist University (STABN). The study involved 200 randomly selected students from the second, fourth, sixth, and eighth semesters at STABN Sriwijaya, Tangerang, Banten. The survey approach was used, and the major tool was a questionnaire. With a computed t-value of 5,559 and a significance level of 0.000 <0.05, the initial hypothesis test findings from a population of 400 students demonstrate that social media marketing has a considerable impact on student decisions. With a t count of 11,775 and a significance level of 0.000 <0.05, the results of the second test also demonstrate a significant impact of word-of-mouth marketing. When the third hypothesis is tested, the estimated F value of 175.509 and the significance level of 0.000 <0.05 reveal that the two variables taken together have a substantial effect on student decisions. These findings suggest that word-of-mouth and social media marketing techniques play a significant role in luring students to STABN Sriwijaya. 
HOME-BASED ENTREPRENEURSHIP TRAINING FOR EMPLOYEES IN BATUSANGKAR: EFFORTS TO IMPROVE WELFARE AND PREPARATION FOR MSME HALAL CERTIFICATION Nico Pranata Mulya; Andhyka Wicaksono
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.39144

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan kewirausahaan bagi karyawan Rumah Sakit Ibu dan Anak (RSIA) Fadhila Batusangkar, sekaligus mempersiapkan mereka dalam proses sertifikasi halal untuk usaha makanan rumahan. Program ini dilaksanakan sebagai respon terhadap kebutuhan peningkatan kesejahteraan karyawan melalui pengembangan usaha sampingan yang prospektif. Pelatihan dilaksanakan selama dua hari pada tanggal 5 dan 6 Juni 2024, dengan total peserta 45 karyawan. Metode pelaksanaan meliputi pemberian materi dalam bentuk ceramah dan diskusi yang terbagi dalam dua sesi, masing-masing berdurasi 90 menit. Materi yang disampaikan mencakup dasar-dasar kewirausahaan rumahan dan pengenalan proses sertifikasi halal untuk UMKM. Keberlanjutan program dijamin melalui rencana pendampingan yang akan dilaksanakan pada Februari 2025, disertai dengan sistem monitoring dan evaluasi berkala untuk mengukur keberhasilan program. Hasil yang diharapkan dari program ini adalah terbentuknya wirausahawan baru dari kalangan karyawan rumah sakit yang mampu mengelola usaha rumahan bersertifikasi halal.
Muslim Students' Preferences for Buddhist Universities: A Study of Inclusion Management in the Generation Z Pringgondani; Franky Okto Bernando; Andhyka Wicaksono
EDU-RELIGIA : Jurnal Keagamaan dan Pembelajarannya Vol. 9 No. 1 (2026): Edu-Religia: Jurnal Keagamaan dan Pembelajarannya
Publisher : Program Pascasarjana Pendidikan Islam Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/edu-religia.v9i1.12492

Abstract

The phenomenon of a growing number of Muslim students who are studying in Buddhist-based universities has been a great special educational case in the multicultural condition of higher education in Indonesia. This research analyzes factors that Muslim students consider when selecting the Sriwijaya State Buddhist College (STABN) and how inclusive management is implemented to offer a friendly learning environment for interfaith students in the era of Generation Z. The method employed in this study is qualitative, approach by a phenomenologic method. Empirical evidence was gathered from Muslim students and institutional agents using interviews, observations and documents. Thematic analysis with the help of NVivo software was employed in data analysis. The finding indicates that the desire of Muslim students is shaped by rational and pragmatic considerations, namely tuition fees, scholarships, state university status, accessibility and academic quality. Furthermore, an open social climate, assured imperative free religion, offered worship opportunities and positive first experiences support the pupils' choices. Inclusivity in management at STABN Sriwijaya is shown by making non-discriminatory rules, academic freedom, interfaith programs and contribution of leaders as well as lecturers to the acts; however the written regulation has not been comprehensive. This study demonstrates that inclusive management is a strategic tool for fostering trust and comfort among interfaith students in higher education.
Financial Literacy, Government Support, and Fund Management Effectiveness in Buddhist Religious Organizations Franky Okto Bernando; Nico Pranata Mulya; Andhyka Wicaksono; Vallentina Febrianti Tri RS; Lusianna Lusianna
Journal of Education on Social Science (JESS) Vol 10 No 1 (2026): Public Service and Governance
Publisher : Faculty of Social Science, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jess.v10i1.658

Abstract

Effective financial management is essential for the sustainability and accountability of religious nonprofit organizations. Financial literacy has been widely recognized as a key internal capability for strengthening financial governance. However, empirical evidence on the role of government support as a moderating factor remains inconclusive, particularly in underexplored religious contexts. This study examines the effect of financial literacy on fund management effectiveness in Buddhist religious organizations and investigates whether government support moderates this relationship. Using a quantitative explanatory design, data were collected through a structured questionnaire administered to 150 administrators of Buddhist religious organizations. The data were analyzed using multiple linear regression and moderated regression analysis. The results indicate that financial literacy has a positive and statistically significant effect on fund management effectiveness (beta = 0.445, p < 0.001), suggesting that higher financial competence among administrators leads to more effective financial planning, utilization, and reporting. However, government support does not significantly moderate the relationship between financial literacy and fund management effectiveness (beta = -0.001, p = 0.837). These findings demonstrate that internal financial capabilities play a more decisive role in determining fund management effectiveness than external institutional support. The study contributes to nonprofit governance literature by clarifying the boundary conditions of government support in religious nonprofit organizations. Practically, the findings suggest that strengthening financial literacy among religious organization administrators represents a more effective strategy for improving financial accountability than reliance on external support alone.
Co-Authors Franky Okto Bernando Franky Okto Bernando Franky Okto Bernando Lusianna Lusianna Nico Pranata Mulya Pringgondani Pringgondani Pringgondani Vallentina Febrianti Tri RS