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All Journal Jurnal Ilmiah Akuntansi Kesatuan Equity: Jurnal Akuntansi Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Jurnal Akuntansi AKUNESA Jurnal Pengabdian Masyarakat Waradin Indonesian Journal of Management Science The Easta Journal Law and Human Rights West Science Interdisciplinary Studies West Science Interdisciplinary Studies West Science Social and Humanities Studies Epaper Bisnis: International Journal Entrepreneurship and Management Jurnal Sistem Informasi, Akuntansi dan Manajemen Green Philosophy: International Journal of Religious Education and Philosophy Servitia: Journal of Community Service and Engagement
Yoga Adi Prayogi
Universitas Bhayangkara Surabaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Transportation Other

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Pengaruh Profitabilitas terhadap Audit Report Lag dengan Kualitas Audit sebagai Variabel Moderasi Yoga Adi Prayogi
Jurnal Akuntansi Vol 11 No 3 (2023): AKUNESA (Mei 2023)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v11n3.p260-268

Abstract

Penelitian ini bermaksud menguji pengaruh profitabilitas terhadap audit report lag, dengan kualitas audit sebagai variabel pemoderasi. Penelian ini menggunakan perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia pada periode 2015-2019. Teknik analisis data dalam penelitian, yaitu analisis regresi linear berganda dan uji moderasi melalui analisis sub kelompok. Berdasarkan uji regresi linear berganda, didapatkan hasil bahwa profitabilitas berpengaruh terhadap audit report lag, dimana semakin baik kinerja perusahaan maka semakin cepat rentang penyelesaian pelaksanaan audit laporan keuangan. Selanjutnya, berdasarkan uji analisis sub kelompok, didapatkan hasil bahwa kualitas audit dapat memoderasi pengaruh antara profitabilitas terhadap audit report lag. Hal ini menunjukkan betapa pentingnya peran auditor independen yang professional di dalam proses menilai kewajaran atas suatu laporan keuangan perusahaan.
DETERMINAN NILAI PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DENGAN PEMODERASIAN KARAKTER EKSEKUTIF Yoga Adi Prayogi
Equity: Jurnal Akuntansi Vol 4, No 2: April 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i2.421

Abstract

This study examines the effect of profitability, liquidity and firm size on firm value with executive character as the moderating variable. The sample in this study is the property and real estate sector companies on the Indonesia Stock Exchange in 2015-2019. Through multiple regression test and absolute difference test, it can be concluded that profitability and firm size do not have a significant effect on firm value, while the liquidity variable has a significant effect on firm value. The executive characteristics variables have not been able to moderate the effect of profitability, liquidity, and firm size on firm value. This indicates that there are other factors besides the executive character, which tend to strengthen performance against company value, such as business value, length of business experience, and other supporting factors.
DETERMINAN NILAI PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DENGAN PEMODERASIAN KARAKTER EKSEKUTIF Adi Prayogi, Yoga
Equity: Jurnal Akuntansi Vol. 4 No. 2: April 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i2.421

Abstract

This study examines the effect of profitability, liquidity and firm size on firm value with executive character as the moderating variable. The sample in this study is the property and real estate sector companies on the Indonesia Stock Exchange in 2015-2019. Through multiple regression test and absolute difference test, it can be concluded that profitability and firm size do not have a significant effect on firm value, while the liquidity variable has a significant effect on firm value. The executive characteristics variables have not been able to moderate the effect of profitability, liquidity, and firm size on firm value. This indicates that there are other factors besides the executive character, which tend to strengthen performance against company value, such as business value, length of business experience, and other supporting factors.
Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak, dan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Ponorogo Muhdor, Ali; Prayogi, Yoga Adi; Purwanti, Wiwik
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.639

Abstract

This research aims to determine the influence of taxpayer understanding, taxpayer awareness and tax sanctions on motor vehicle taxpayer compliance in Ponorogo Regency (Case study of the Ponorogo Samsat joint office). This research uses quantitative methods. The population in this study were motor vehicle taxpayers in Ponorogo Regency, while the number of samples used was 100 respondents. Hypothesis testing is used for multiple linear regression, t-test, F test, and dominant test. Partial research results show that taxpayer understanding significantly affects taxpayer compliance, taxpayer awareness significantly affects taxpayer compliance, and tax sanctions have no significant effect. Simultaneously, taxpayer understanding, taxpayer awareness, and tax sanctions significantly affect taxpayer compliance. The variable taxpayer understanding has a dominant influence on taxpayer compliance.
PENDAMPINGAN ASISTENSI PENGISIAN SPT TAHUNAN BAGI DOSEN DAN KARYAWAN UNIVERSITAS BHAYANGKARA SURABAYA Yoga Adi Prayogi; Ruchan Sanusi; Arief Rahman; Dien Ajeng Fauziah; Ali Muhdor; Bambang Agoes Hermanto
Jubaedah : Jurnal Pengabdian dan Edukasi Sekolah (Indonesian Journal of Community Services and School Education) Vol. 4 No. 1 (2024): Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah)
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jub.v4i1.176

Abstract

The completion and submission of the Annual Income Tax Return for Individual Taxpayers requires particular attention from taxpayers who are employed in an agency. As a taxpayer is obliged to calculate, deposit taxes, and complete and submit the Annual Income Tax Return for Individual Taxpayers no later than March 31 of the following year. The objective of this community service (PKM) initiative is to provide assistance to lecturers, educators, and employees of Bhayangkara University Surabaya in the completion and submission of the Annual Income Tax Return for Individual Taxpayers, specifically the SPT 1770SS and 1770S forms, through the electronic filing (e-filing) process. This initiative aims to provide solutions for lecturers, educators, and employees at Bhayangkara University Surabaya to fulfill their obligations as individual taxpayers. The methodology employed in this activity entails providing assistance in the completion and submission of the Annual Income Tax Return for Individual Taxpayers through the use of electronic filing. The implementation of this activity represents a collaborative effort between the Tax Center UBHARA Surabaya and the KPP Pratama Surabaya Wonocolo, with the involvement of students from the Tax Volunteers for the Country (Renjani) program, who have been duly authorized by the Directorate General of Taxes Ministry of Finance RI
Social Engineering and Legal Framework for Drug Rehabilitation: A Comparative Analysis of National Legislation in Indonesia Siti Ngaisah; Wredha Danang Widoyoko; Haryono Haryono; Diah Ayu Rahmawati; Yoga Adi Prayogi
West Science Social and Humanities Studies Vol. 2 No. 11 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i11.1471

Abstract

Drug addiction poses a significant challenge to public health, social stability, and legal systems worldwide. This study examines Indonesia’s legal framework for drug rehabilitation through a juridical analysis and compares it with international best practices, focusing on Portugal and Switzerland. Findings reveal that while Indonesia’s Law No. 35 of 2009 on Narcotics incorporates rehabilitation, implementation gaps, inconsistent legal applications, and societal stigma hinder its effectiveness. Comparative analysis highlights the success of health-centered approaches and community-based programs in other countries. This paper underscores the importance of legal reforms, socio-cultural adaptability, and social engineering in enhancing drug rehabilitation policies in Indonesia. Recommendations include clearer legal guidelines, enhanced rehabilitation infrastructure, and public awareness initiatives to foster systemic change.
Environmental Law and Policy in BRICS Countries: Legal Analyses of Sustainable Development Goals and Enforcement Strategies’ ’Human Rights in BRICS: A Comparative Approach to International Standards and Domestic Legal Systems Diah Ayu Rahmawati; Haryono Haryono; Woro Utari; Yoga Adi Prayogi; Sinarianda Kurnia Hartantien
West Science Social and Humanities Studies Vol. 2 No. 12 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i12.1560

Abstract

This paper examines the legal frameworks and enforcement strategies related to environmental governance and human rights in BRICS countries-Brazil, Russia, India, China, and South Africa. Through normative analysis, the study explores the alignment of national laws with Sustainable Development Goals (SDGs) and international human rights standards. The findings reveal significant variations in legislative approaches and enforcement mechanisms across BRICS nations, influenced by socio-economic priorities and institutional capacities. The analysis highlights the challenges of balancing economic growth with sustainability and social equity while identifying best practices and opportunities for regional collaboration. This study contributes to the discourse on sustainable development by emphasizing the need for integrated legal approaches to environmental governance and human rights protection in BRICS countries.
The Role of Social Engineering in the Rehabilitation of Drug Addicts: A Legislative Analysis of Indonesia's Drug Policy Framework Wredha Danang Widoyoko; Siti Ngaisah; Haryono Haryono; Diah Ayu Rahmawati; Yoga Adi Prayogi
West Science Social and Humanities Studies Vol. 2 No. 12 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i12.1561

Abstract

This study examines the role of social engineering in the rehabilitation of drug addicts within Indonesia’s drug policy framework through a normative juridical analysis. The research evaluates legislative provisions, such as those outlined in Law No. 35 of 2009 on Narcotics, focusing on their alignment with social engineering principles and their effectiveness in achieving rehabilitation and reintegration. Findings reveal that while Indonesia's policies incorporate rehabilitative elements, challenges such as limited resources, inconsistent judicial practices, and societal stigma hinder optimal implementation. Comparative insights from countries like Portugal and Switzerland demonstrate the potential of adopting harm reduction and public awareness strategies to enhance outcomes. This study underscores the need for a more integrated, inclusive policy approach to strengthen Indonesia’s rehabilitation framework, reduce stigmatization, and promote sustainable recovery.
Social Engineering and the Legal Framework: Evaluating the Effectiveness of Drug Rehabilitation Policies in Promoting Socio-Economic Productivity Wredha Danang Widoyoko; Siti Ngaisah; Haryono Haryono; Diah Ayu Rahmawati; Yoga Adi Prayogi
West Science Social and Humanities Studies Vol. 2 No. 12 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i12.1563

Abstract

The interplay between social engineering and legal frameworks significantly influences the effectiveness of drug rehabilitation policies in fostering socio-economic productivity. This study employs a normative juridical approach to evaluate the alignment of existing laws and policies with the goals of societal reintegration and economic empowerment. Findings reveal that while some jurisdictions demonstrate success through integrated and holistic approaches, many face challenges such as stigma, insufficient funding, legal ambiguities, and fragmented systems. A comparative analysis highlights best practices from progressive models, emphasizing the importance of comprehensive legal frameworks, inter-agency coordination, and community-based support. Recommendations include strengthening anti-discrimination laws, integrating support systems, increasing funding, and promoting public awareness. This research underscores the potential of law as a tool for social engineering, providing actionable insights to enhance the socio-economic outcomes of drug rehabilitation policies.
Analyzing Legislative Approaches to the Rehabilitation of Drug Addicts through a Social Engineering Lens: Best Practices and Challenges Siti Ngaisah; Wredha Danang Widoyoko; Haryono Haryono; Diah Ayu Rahmawati; Yoga Adi Prayogi
West Science Interdisciplinary Studies Vol. 2 No. 11 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i11.1474

Abstract

This study analyzes legislative approaches to the rehabilitation of drug addicts through the lens of social engineering, examining best practices and identifying key challenges. A juridical analysis of selected national and international legislation highlights the alignment of legal frameworks with social engineering principles, focusing on recovery, reintegration, and harm reduction. Case studies from jurisdictions like Portugal and the Netherlands demonstrate the effectiveness of decriminalization and integrated healthcare policies in reducing recidivism and improving public health. However, challenges such as resource constraints, societal stigma, and policy inconsistencies remain significant barriers to implementation. The findings emphasize the need for comprehensive, evidence-based legislation that balances punitive and rehabilitative measures to address drug addiction effectively.
Co-Authors Adhityawati Kusumawardhani Adinda Putri Ayunda Ali Muhdor Arief Rahman Aripratiwi, Ratna Anggraini Bambang Agoes Hermanto Budi Endarto Claudia, Meiske Diah Ayu Rahmawati Dian Anita Nuswantara Dian Suci Lestari Dien Ajeng Fauziah Febryan Prima Saputra Hartantien, Sinarianda Kurnia Haryono Haryono Haryono Haryono Ismat Valiyev Muhdor, Ali Ngaisah, Siti Norbertus Purnomolastu PURWANTI, WIWIK Rahmawati, Diah Ayu Rangsang Purnama Reva Wahyuning Tyas Rifda Fitrianty Ruchan Sanusi Ruchan Sanusi Sanusi, Ruchan Sinarianda Kurnia Hartantien Siti Ngaisah Siti Ngaisah Siti Rosyafah, Siti Widoyoko, Wredha Danang Woro Utari Wredha Danang Widoyoko Yulianti Prihatiningrum