Article Per Year (5 Year)
p-Index From 2020 - 2025
3.493
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan dan Pemberdayaan Masyarakat Jurnal ASET (Akuntansi Riset) ABDIMAS Jurnal Pengabdian Kepada Masyarakat Proceeding of International Conference on Entrepreneurship (IConEnt) KALBISIANA Jurnal Sains, Bisnis dan Teknologi Jurnal Akuntansi
Budi Kurniawan
Institut Teknologi Dan Bisnis Kalbis
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
Financial Literacy Training for Mushrooms Business Development in Sitio Tamale, The Philippines Kenny Fernando; Andrey Hasiholan Pulungan; Budi Kurniawan; Elfina Astrela Sambuaga; Victoria Del Gracia Matahelumual; Yolanda Rian Wiratam; Claudia Jessica Tunadi
JPPM (Jurnal Pendidikan dan Pemberdayaan Masyarakat) Vol 9, No 2 (2022): November 2022
Publisher : Departement of Nonformal Education, Graduate Scholl of Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jppm.v9i2.51454

Abstract

A business really needs adequate records to evaluate business operational activities and also determine future improvement steps. 30 Youths in Sitio Tamale, The Philippines have developed a Mushroom Business business which took place in October 2021. The Research Team was entrusted with providing training virtually to answer the need for mushroom Business development in the village. This study aims to describe how virtual training could be effectively conducted by employing modules and virtual presentation. We used SPSS 22.0 to statistically analyze and to describe its percentages based on LikertScale (1-5) questionnaires about topic relevance, modules quality, duration, and understanding. The results shows that 66.67% agree this financial feasibility is relevant. The printed modules are considered as the best way for 53.55% as they strongly agree. However, the one-day training is not sufficient as only 13.33% strongly agree. Lastly, the two-time translation during presentation made 60% participants do not comprehensively understand. 
Perceived Seriousness Of Wrongdoing And Peer Reporting Intention: The Moderating Role Of Wrongdoer’s Status Andrey Hasiholan Pulungan; Audrey Azzahra; Kenny Fernando; Budi Kurniawan
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.51855

Abstract

Main Purpose - This study intends to evaluate the moderating effect of wrongdoer status (close friends or acquaintances) on the link between perceived wrongdoing seriousness and intention to report academic misconductMethod - This research used a 1x2 experimental design between subjects. One hundred eleven participants from three universities were involved in the experiments. Participants were selected using a method of purposive sampling. However, only 106 responses can be analyzed using SMART PLS 4 due to insufficient responses from some participants.Main Findings - The findings indicate that students are more likely to report academic misconduct when they consider it to be more severe. However, if the perpetrator is a close friend, the likelihood of a student reporting academic misconduct is significantly reduced.Theory and Practical Implications – This study has consequences for how colleges respond when students report their friends for academic dishonesty. Students fear that if they report the inappropriate activity of their close friends, they would be left by their friends. Educating students and faculty members on the need of recognizing and reporting academic dishonesty could contribute to the creation of an ethical university culture.Novelty – Prior research has often been descriptive and qualitative, meanwhile, this study applies path analysis to provide empirical evidence specifically in the Indonesian context about the impact of friendship on students' willingness to report academic misconduct. 
THE INFLUENCE OF RETURN ON ASSETS, LEVERAGE, CAPITAL INTENSITY, AND CORPORATE GOVERNANCE TOWARDS TAX AVOIDANCE Yolanda Rian Wiratama; Budi Kurniawan
Proceeding of International Conference on Entrepreneurship (IConEnt) Vol 2 (2022): Proceeding of 2nd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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

Abstract

This research was aimed to know the influences of return on asset, leverage, capital intensity, and corporate governance on tax avoidance. The population in this study were all property, real estate, and building construction companies listed on the Indonesia Stock Exchange in 2017 – 2019. The data used in this study was secondary data. The number of research samples obtained was 31 companies with purposive sampling technique and the number of observations of research data obtained was 93. This study used the multiple linear regression method with a random effects approach model. The results of this study are (1) return on asset has a significant negative effect on tax avoidance, (2) leverage has a significant positive effect on tax avoidance, (3) capital intensity has no effect on tax avoidance, (4) corporate governance has a significant negative effect on tax avoidance.
Pengaruh Pemahaman, Kesadaran, Kualitas Pelayanan dan Ketegasan Sanksi Terhadap Kepatuhan Membayar Pajak Wajib Pajak Orang Pribadi di KPP Pratama Pondok Gede Lisia Oktafiani; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 1 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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

Abstract

The purpose of this study was conducted to determine the relationship and influence of understanding, awareness, service quality, and firmness of sanctions on compliance with paying individual taxpayers' taxes at KPP Pratama Pondok Gede. This study uses quantitative data by distributing questionnaires to respondents using a Likert scale. The population is an individual taxpayer who is registered and actively making tax payments. The sample is 100 people with non-probability quota sampling technique. Data analysis methods include: research instrument test, classical assumption test, multiple linear regression test and hypothesis testing. The result of this research is that understanding and service quality have no effect on individual taxpayer compliance. Awareness and firmness of sanctions have a positive and significant impact on individual taxpayer compliance.
Pengaruh Debt default, Mandatory disclosure, dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Sintania Geanita; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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

Abstract

This research examines the effect of debt default, mandatory disclosure, and company size on going concern audit opinion. The population in this study are all manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The number of samples used in this study were 68 companies with a sampling technique using purposive sampling and the number of observations of research data obtained was 272. The research method used was logistic regression. The results of the study conclude that debt default has a positive effect on going-concern audit opinion. Mandatory disclosure has a negative effect on going-concern audit opinion, while firm size has no effect on going-concern audit opinion.
Pengaruh Kebijakan Dividen, Kebijakan Hutang, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Angela Komala; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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

Abstract

This study aims to show and provide information on how a company can be measured by three important aspects of the company, namely dividend policy, debt policy, and profitability. The testing method in this study uses multiple linear analysis. With a pandemic like this, some companies, especially in certain sectors, will definitely experience a decline in profits. However, many companies have also changed their policies so that companies can survive in the midst of a pandemic. The research sector in this study is the ceramic, glass, and porcelain sector using their financial statements for the period 2016 – 2020. The results of this study state that in the ceramic, glass and porcelain sector, dividends and debt policy do not affect firm value. but profitability that affects the value of the company. The researcher hopes that this research can be useful for investors, the general public, and also in the future.
Pengaruh Profitabilitas, Kepemilikan Manajerial, Komite Audit, dan Audit Tenure terhadap Opini Audit Going Concern Satrio Rishad Pratama; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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

Abstract

This study aims to analyze the influence of profitability, managerial ownership, audit committees, and audit tenure on audit opinions going concern. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. Sampling was conducted with purposive sampling technique and the number of samples in this study was 53 companies so that the number of observations of research data obtained was 265. This study was analyzed using logistic regression analysis. The results of the study concluded that profitability and audit committees negatively influenced the opinion of audit going concern, managerial ownership positively influenced the opinion of audit going concern, while audit tenure had no effect on the opinion of audit going concern.
Pengaruh Kualitas Pelayanan, Pemahaman Wajib Pajak, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Pada Wajib Pajak Orang Pribadi di Wilayah Sunter, Jakarta Utara Maria Maurin Ayu Atmanti; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 10 No. 1 (2024): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/kalbisiana.v10i1.1030

Abstract

This study aims to examine the effect of service quality, understanding of taxpayers, and tax sanctions on taxpayer compliance. This research was conducted in the Sunter area of North Jakarta with the Convenience Sampling method using primary data. This research is a quantitative approach by processing questionnaire data using multiple regression analysis methods. The population in this study are individual taxpayers who are in the Sunter area of North Jakarta so that a sample of 100 respondents is obtained. The results “of this study indicate that the understanding of taxpayers and tax sanctions have a positive effect on taxpayer compliance, and service quality has no effect on taxpayer compliance.”
Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Tahun 2017-2020 Ersa Nur Anggraeni; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 9 No. 2 (2023): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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

Abstract

The purpose of this study is to analyze the impact of profitability, leverage, sales growth and company size on tax avoidance in property and real estate sector companies listed on the Indonesia Stock Exchange in 2017-2020. Samples that meet the criteria by using the purposive sampling method collected 44 companies. The data processing technique uses the E-views version 10 application program. The results of this study partially confirm that profitability, leverage, sales growth, and company size have no significant effect on tax avoidance.
Pengaruh Faktor Fundamental, Economic Value Added dan Market Value Added Terhadap Return Saham pada Perusahaan Industri Nadya Syafira Pudaya; Budi Kurniawan
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 8 No. 3 (2022): Kalbisiana
Publisher : UNIVERSITAS KALBIS

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

Abstract

This study uses quantitative research that aims to see whether there is an influence of fundamental factors, economic value added, market value added on stock returns. Measuring fundamental factors with 5 dimensions, namely: current ratio, return on assets, debt equity ratio, price book value, total asset turnover. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2019 period. The number of research samples obtained were 101 companies with purposive sampling method. Data analysis using multiple regression using. The results show that the current ratio, debt equity ratio, total asset turnover, and market value added have a positive effect on stock returns. Meanwhile, return on assets, price book value ,and economic value added have no effect on stock returns.
Co-Authors Andrey Hasiholan Pulungan Angela Komala Audrey Azzahra Ayang Novasya Claudia Jessica Tunadi Elfina Astrela Sambuaga Ersa Nur Anggraeni Feline Chiquita Fenny Ferreriano Joseph Riantio Wadhi Florencia Irena Lawita Gabriella Felicia Korompis Grace Fitri Angelica Kenny Fernando Kenny Fernando Khaldea Azzahra Kimberli Kimberli Lisia Oktafiani Maria Maurin Ayu Atmanti Maulana Malik Muhammad Meita Margaretha Mia Nurulzanah Michellia Ayu Monica Febriyanti Nadya Rahmadini Nadya Syafira Pudaya Putri Dwi Oktaviani Radot Christian Ricard Hermawan Satrio Rishad Pratama Sintania Geanita Victoria Del Gracia Matahelumual Yolanda Rian Wiratam Yolanda Rian Wiratama