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All Journal Jurnal Reviu Akuntansi dan Keuangan Amnesty: Jurnal Riset Perpajakan Jurnal Ekuilnomi SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) International Journal of Entrepreneurship and Business Management Asean International Journal of Business
Galuh Tresna Murti
Telkom University , Bandung
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

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Pengaruh Penerapan Self Assesment System, Kualitas Pelayanan Fiskus, Pemanfaatan E-Filling Terhadap Kepatuhan Wajib Pajak Galuh Tresna Murti; Fahmi Fabiansyah
Jurnal Ekuilnomi Vol. 5 No. 2 (2023): Ekuilnomi Vol 5(2) Nov 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/gr2t3y33

Abstract

Tujuan penelitian ini ialah untuk menganalisis penerapan Self Assessement System, kualitas pelayanan fiskus, pemanfaatan e-filling pada kepatuhan wajib pajak UMKM di Kantor Pelayanan Pajak Karanganyar di Jawa Tengah. Riset ini menggunakan metode kuantitatif dan menggunakan teknik pengambilan sampel non-probabilitas dengan menggunakan rumus slovin. Sebanyak 100 wajib pajak sebagai sampel penelitian, dan data dikumpulkan dengan membagikan kuesioner. Data riset dianalisis dengan menggunakan statistik deskriptif dan regresi linear berganda dan uji hipotesis dengan menggunakan IBM SPSS 26 sebagai perangkat lunak. Hasil penelitian ini ialah bahwa terdapat beberapa faktor, penerapan Self Assessement System, kualitas pelayanan fiskus, pemanfaatan e-filling memengaruhi kepatuhan wajib pajak secara parsial dan simultan
Effect of Financial Ratios, Macroeconomics, and Corporate Governance on Financial Distress Ehla Zakiyah Nursal; Farida Titik Kristanti; Galuh Tresna Murti
Asean International Journal of Business Vol. 2 No. 1 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v2i1.462

Abstract

This study aims to investigate activity ratios, sales growth, operating cash flow, investment cash flow, funding cash flow, rupiah exchange rate, CEO gender, and financial distress in non-primary consumer companies listed on the Indonesia Stock Exchange in the 2014-2021 period. Methodology/approach – This research is a quantitative research. The sampling technique in this study used purposive sampling. The population in this study amounted to 56 companies. The data analysis method used in this study is survival analysis. Findings – The results of the study show that activity ratios and sales growth have a significant effect on financial distress, while operating cash flow, investment cash flow, financing cash flow, exchange rate and gender of the CEO have no effect on financial distress. Novelty/value –  This research uses non-primary consumer sector companies that only take effect on January 25, 2021 on the Indonesia Stock Exchange. And survival analysis with cox proportional hazard as a regression method, where this method is rarely used in research.
Assessing Fraud Deterrence In Private Health Clinics: Policy Implications From West Java Koenta Adji Koerniawan; Galuh Tresna Murti; Rr Sri Saraswati; Hilda Hilda
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i2.32903

Abstract

Purpose: Investigate whether the application of the Fraud Deterrence Propeller (FDP) protocol to assess the entity's maturity level in deterring fraud in privately owned health clinics can be applied, and investigate how the West Java provincial health service regulations relate to preventing fraud in health clinic providers. Methodology/approach: Using a qualitative case study approach with post-positivism philosophy. In-depth interviews with 10 key informants, as well as field observations and literature reviews, were conducted. Data is processed with QDA Miner. Findings: The FDP protocol can be applied to health clinics in Bandung to assess an entity's fraud deterrence maturity level. The dimensions of the FDP concept are used in fraud deterrence policies in the health environment of West Java Province, but are mandatory only in government-owned clinics, and do not apply to private clinics. Practical implications: Private health clinic providers understand the urgency of implementing the FDP protocol to assess fraud prevention maturity. The West Java provincial health service is considering expanding fraud deterrence regulations for private health clinics, especially the implementation of an internal control system and Fraud Control Plan (FCP) and Whistle-Blowing System. Originality/value: The novelty of this research is the use of the Fraud Deterrence Propeller (FDP) protocol in private health clinic providers.
Analysis and Calculation of PPH Article 21 For Permanent Employees on Regular and Unregular Income Akhlaqul Abrar, Affanza Favernanda; Reynaldi Chan, Hengky; Tresna Murti, Galuh; Hanif Wibisono, Sultan
Jurnal Riset Perpajakan: Amnesty Vol 6, No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.9883

Abstract

Employees are people who have provided services in the form of labor or work for which they will be paid according to the services they have provided to the Institution. Payments received by employees in the form of salaries given per certain period, these salaries will later be subject to tax which will be calculated as the employee's contribution to the state. Based on PPh article 21, taxes taken from income in the form of income tax are types of taxes taken based on salaries, wages and other payments received by employees.
Revolutionizing the Governance of Village-Owned Enterprises (BUMDES): SIABDes Taxion Software to Increase Transparency Adji Koerniawan, Koenta; Tresna Murti, Galuh; Urip Wardoyo, Dwi
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 6 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v6i1.10703

Abstract

Background: This community service initiative inspires a brighter future by enhancing governance and financial transparency of Village-Owned Enterprises (BUMDES) in Indonesia, specifically BUMDES Patandang Cangkuang Kulon. By fostering innovation and strengthening governance, it empowers rural communities to thrive through improved management practices and technology. Contribution: The project provides a replicable model for enhancing BUMDES governance through participatory training and digital financial tools. Method: A participatory approach was used, involving needs assessment, focus group discussions, training sessions, and implementation of the SIABDes Taxion software for accounting and PPh21 tax reporting. Results: The program involved 27 participants from four BUMDES. Post-training evaluation showed an average post-test score of 82.05% and a participant satisfaction rate of 100%, indicating increased capacity in financial governance and system adoption. Conclusion: The program addressed key challenges in BUMDES financial governance. Sustained mentoring and adequate resource support remain essential for long-term success.
The Influence of The Entrepreneurial Environment And Government Support on The Performance of MSMEs in Bandung Iskamto, Dedi; Tresnamurti, Galuh; Indrajaya, Danang
International Journal of Entrepreneurship and Business  Management Vol. 3 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v3i1.969

Abstract

Entrepreneurs is an important factor in the entrepreneurial process. Entrepreneurs who are prosperous tend to continue their business, whereas entrepreneurs who are not prosperous will abandon their business. This research aims to determine the factors that influence the welfare of MSME (Micro, Small and Medium Enterprises) entrepreneurs in the city of Bandung. Entrepreneurs play a big role in improving the economy of developing countries, such as Indonesia. The research methodology used is a quantitative method where the data collective by quisenare and Smar PLS use to data calculate.. it can be concluded that Government support and the External Environment have a significant influence on MSME performance in Bandung City. Apart from that, it is known that MSME performance influences the well-being of entrepreneurs.
Co-Authors Akhlaqul Abrar, Affanza Favernanda Danang Indrajaya Dedi Iskamto Ehla Zakiyah Nursal Fahmi Fabiansyah Farida Titik Kristanti Hanif Wibisono, Sultan Hilda Hilda Koenta Adji Koerniawan Reynaldi Chan, Hengky Rr Sri Saraswati Urip Wardoyo, Dwi