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JMV Mulyadi
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EFISIENSI PERUSAHAAN MANUFAKTUR DENGAN DATA ENVELOPMENT ANALYSIS Rinti Dwijayantie; JMV Mulyadi
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.5763

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis efisiensi perusahaan manufaktur studi pada sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia dengan pendekatan production approach dan profit approach. Teknik pengambilan sampel menggunakan teknik purposive sampling, diperoleh sebanyak 26 perusahaan sebagai sampel penelitian dengan menggunakan data laporan keuangan tahunan periode 2016 - 2021. Metode penelitian menggunakan pendekatan Data Envelopment Analysis yang diukur menggunakan program MaxDEA 8. Hasil penelitian menggunakan production approach menunjukkan bahwa terdapat 8 perusahaan yang sudah efisien dan 18 perusahaan masih mengalami inefisiensi. Sedangkan hasil penelitian menggunakan profit approach menunjukkan hanya 1 perusahaan yang sudah efisien dan 25 perusahaan masih mengalami inefisiensi. Penyebab perusahaan mengalami inefisiensi diantaranya adalah pengelolaan dan pemanfaatan total aset dan total ekuitas yang belum maksimal, masih besarnya HPP dan beban penjualan serta beban operasional lainnya. Agar perusahaan dapat mencapai tingkat efisiensi maksimal, perusahaan perlu melakukan potential improvement dengan memaksimalkan pemanfaatan dan pengelolaan total aset dan total ekuitas, serta menekan beban-beban produksi langsung maupun tidak langsung.  ABSTRACTThis study aims to analyze the efficiency of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange with production approach and profit approach. The sampling technique used in this study is purposive sampling technique, which is obtained 26 companies as research samples using primary data on the annual financial statements for the 2016 to 2021. The research method used a quantitative method with a Data Envelopment Analysis approach that was measured using the MaxDEA 8 program. The results show production approach shows that there are 8 companies that had efficiency and the others 18 companies are still experiencing inefficiency. The results of the research using the profit approach show that only 1 company is efficient and the others 25 companies are still experiencing inefficiency. The causes of inefficiency in several companies are the management of total assets and equity has not been maximized, and the amount cost of good sold, selling expenses, and other expenses. In order, to achieve the maximum level of efficiency, companies need to make potential improvements by maximizing the utilization and management of total assets and total equity, as well as suppressing direct and indirect production costs.
Karakter Eksekutif, Profitabilitas, Leverage, dan Komisaris Independen Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Variabel Moderasi Rahayu Eka Prasatya; JMV Mulyadi; Suyanto Suyanto
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 02 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.294 KB) | DOI: 10.35838/jrap.2020.007.02.13

Abstract

ABSTRACT This study aimed to examine and analyze the executive characters, profitability, leverage and independent commissioners on tax avoidance, and the effect of character executive, profitability, leverage and independent commissioners on tax avoidance with institutional ownership as a moderating variable. The population in this study is the Manufacturing Companies in the Industrial Consumer Goods Sector listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sample in this study is only 100 companies that passed in the sample criteria. The sampling technique uses purposive sampling method. The analytical method is using Moderated Regression Analysis (MRA). The results showed that executive character had negative effect on tax avoidance, profitability had no effect on tax avoidance, leverage had an effect on tax avoidance, and independent commissioners had no effect on tax avoidance. And also, institutional ownership can strengthen the moderation between character executive with tax avoidance, institutional ownership can weaken the moderation between profitability with tax avoidance, institutional ownership can weaken the moderation between leverage with tax avoidance. ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis karakter eksekutif, profitabilitas, leverage, komisaris independen terhadap tax avoidance, serta pengaruh dari karakter eksekutif, profitabilitas, leverage terhadap tax avoidance dengan kepemilikan institusional sebagai variabel moderasi. Populasi dalam penelitian ini yaitu Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014-2018. Sampel dalam penelitian ini sebanyak 100 perusahaan yang lolos dalam kriteria sampel. Metode analisis yang digunakan yaitu Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa karakter eksekutif berpengaruh terhadap tax avoidance, profitabilitas dan komisaris independen tidak berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance. Kepemilikan institusional dapat memperkuat moderasi antara pengaruh karakter eksekutif dengan tax avoidance, kepemilikan institusional dapat memperlemah moderasi antara profitabilitas dan leverage dengan tax avoidance. JEL Classification : H26, G38, M41
Determinan Kepatuhan dan Penerimaan PPh Badan Pada Kantor Wilayah Direktorat Jenderal Pajak Jakarta Timur Wieldy Menanda; Darmansyah Darmansyah; JMV Mulyadi
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 02 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.144 KB) | DOI: 10.35838/jrap.2020.007.02.22

Abstract

ABSTRACT Taxpayer compliance is the most important part of tax revenue. In compliance there is formal and material compliance. Formal compliance is the compliance of taxpayers in depositing and reporting their tax obligations on time, while material compliance is compliance with the correctness of the contents of the reporting itself in the form of income received, costs incurred, taxes withheld / collected by other parties, up to taxes that still have to be paid. after carrying out various conversion mechanisms according to the applicable regulations. This research aims to determine how the relationship between tax policy socialization, taxpayer supervision, tax audit and tax collection on taxpayer compliance and corporate income tax receipts when mediated by taxpayer compliance. In this study, secondary data sources were taken from 9 (nine) Tax Service Offices (KPP) in the East Jakarta Regional Tax Office. In the form of target and realization data for the period 2014 to 2018 on 4 (four) activity instruments (socialization, supervision, inspection and collection) carried out at the Directorate General of Taxes. The results showed that tax policy socialization and taxpayer supervision had a significant effect on compliance, while tax audit and tax collection had no significant effect. For the effect on corporate income tax revenue through taxpayer compliance, tax policy socialization, taxpayer supervision has a significant negative effect, while tax audit and tax collection have a significant positive effect. For researchers who want to take the same theme as this research, they can develop it with the addition of independent variables and a longer research year in order to obtain results that better reflect the actual conditions. ABSTRAK Kepatuhan wajib pajak merupakan bagian terpenting dalam penerimaan pajak. Didalam kepatuhan terdapat kepatuhan formal dan material. Kepatuhan formal merupakan kepatuhan wajib pajak dalam menyetorkan dan melaporkan kewajiban perpajakannya tepat waktu sedangkan kepatuhan material adalah kepatuhan terkait kebenaran isi dari pelaporan itu sendiri berupa penghasilan yang diterima, biaya yang dikeluarkan, pajak yang dipotong/dipungut oleh pihak lain sampai dengan pajak yang masih harus dibayarkan setelah dilakukan berbagai mekanisme konversi sesuai aturan yang berlaku. Riset ini bertujuan untuk mengetahui bagaimana hubungan sosialisasi kebijakan pajak, pengawasan wajib pajak, pemeriksaan pajak dan penagihan pajak terhadap kepatuhan wajib pajak dan penerimaan PPh Badan saat dimediasi oleh kepatuhan wajib pajak. Dalam penelitian ini sumber data sekunder diambildari 9 (sembilan) Kantor Pelayanan Pajak (KPP) di lingkungan Kantor Wilayah DJP Jakarta Timur. Berupa data target dan realisasi selama periode 2014 sampai dengan 2018 atas 4 (empat) instrumen kegiatan (sosialisasi, pengawasan, pemeriksaan dan penagihan) yang dilakukan di Direktorat Jenderal Pajak. Hasil penelitian menunjukkan sosialisasi kebijakan pajak dan pengawasan wajib pajak berpengaruh signifikan terhadap kepatuhan sedangkan pemeriksaan pajak dan penagihan pajak tidak berpengaruh signifikan. Untuk pengaruh terhadap penerimaan PPh Badan melalui kepatuhan wajib pajak, sosialisasi kebijakan pajak, pengawasan wajib pajak berpengaruh signifikan negatif sedangkan pemeriksaan pajak dan penagihan pajak berpengaruh signifikan positif. Untuk peneliti yang ingin mengambil tema yang sama dengan penelitian ini dapat mengembangkan dengan penambahan variabel bebas dan tahun penelitian yang lebih panjang sehingga didapat hasil yang lebih mencerminkan kondisi sebenarnya. JEL Classification : H20, H32
Analisis Faktor-Faktor yang Mempengaruhi Nilai Perusahaan dengan Kualitas Laba sebagai Moderasi Wasininingsih; JMV Mulyadi
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 6 No 02 (2019)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2019.006.02.14

Abstract

ABSTRACT This study aims to determine the effect of profitability, liquidity, leverage, ownership structure on firm value with earnings quality as moderation in Real Estate companies. Object of research of Real Estate companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The samples in this study were 28 Real Estate companies on the Indonesia Stock Exchange. Data used secondary data. The analytical method used in this study is PLS-SEM with WarpPLS 5.0. the results showed profitability, liquidity did not affect the value of the company. Leverage affects the valu e of the company. Earnings quality does not moderate the ownership structure. ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, likuiditas, leverage, struktur kepemilikan terhadap nilai perusahaan dengan kualitas laba sebagai moderasi pada perusahaan Real Estate. Obyek penelitian perusahaan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Sampel dalam penelitian ini 28 perusahaan Real Estate di Bursa Efek Indonesia. Data digunakan data skunder. Metode analisis yang digunakan dalam penelitian ini PLS-SEM dengan WarpPLS 5.0. hasil penelitian menunjukan profitabilitas, likuiditas tidak berpengaruh terhadap nilai perusahaan. Leverage berpengaruh terhadap nilai perusahaan. Kualitas laba tidak memoderasi struktur kepemilikan. JEL Classification: M41, G32
Webinar Analisis Efisiensi Perusahaan Dengan DEA JMV Mulyadi
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 1 No 02 (2021)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (680.026 KB) | DOI: 10.35814/capacitarea.2021.001.02.07

Abstract

Abstrak Tujuan pelatihan ini adalah menjelaskan metode Data Envelopment Analyisis (DEA) sebagai alat analisis efisiensi perusahaan. Penjelasan mencakup pengertian, manfaat, mekanisme, formulasi model DEA dan penggunaan Software Banxia Frotier Analist dan MaxDEA. Pelatihan dilakukan dengan Webinar Nasional yang dilaksanakan atas kerjasama Sekolah Pascasarjana Universitas Pancasila dengan Muhammadiyah Ranting Mampang Kota Depok. Hasilnya menunjukkan bahwa metode DEA sangat bermanfaat dan jika dimungkinkan waktunya ditambah dan diperdalam dengan contoh-contoh. Implikasi akademisnya peserta membuat tutorial youtube bagaimana mengoperasikan software Banxia Frontier Analist dan dapat membantu mahasiswa dalam menyusun tesis. Kata Kunci: data envelopment analysis, efisiensi, banxia frontier analist, maxdea. Abstract The purpose of this training is to explain the Data Envelopment Analysis (DEA) method as a company efficiency analysis tool. The explanation includes the meaning, benefits, mechanisms, formulation of the DEA model and the use of the Banxia Frotier Analist and MaxDEA Software. The training was carried out with a National Webinar which was held in collaboration with the Postgraduate School of Pancasila University and the Muhammadiyah Branch of Mampang Depok City. The results show that the DEA method is very useful and if possible the time is added and deepened with examples. The academic implication is that the participants make a youtube tutorial on how to operate the Banxia Frontier Analist software and can help students in preparing a thesis. Keywords: data envelopment analysis, efficiency, banxia frontier analist, maxdea.
The Effect of Leverage, Company Size, and Profitability on Tax Aggressiveness with Executive Character as a Moderation Variable Alboin Sihombing; JMV Mulyadi
Journal of Social Research Vol. 2 No. 6 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i6.922

Abstract

This study aims to test and analyze the effect of leverage variables, company size, and profitability on tax aggressiveness with executive character as a moderation variable. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The population in this study is invoice companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The number of samples selected by the purposive sampling method was 260 samples from 52 companies during five years of observation. The data analysis method used is Moderated Regression Analysis (MRA). The results showed that leverage and profitability had an effect on tax aggressiveness, while company size had no effect on tax aggressiveness. Executive character can strengthen moderation between the effect of leverage on tax aggressiveness , executive character can weaken moderation between the effect of profitability on tax aggressiveness.
EFFICIENCY MEASUREMENT WITH INDUSTRY-BASED DATA ENVELOPMENT ANALYSIS (DEA): A LITERATURE REVIEW Silvia Rahmadani; Nurmala Ahmar; JMV Mulyadi
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i03.1670

Abstract

This research describes efficiency measurement with Industry-based Data Envelopment Analysis (DEA). The samples obtained amounted to 25 articles that discussed Data Envelopment Analysis (DEA). Researchers classify based on researchers, titles, input and output variables, and the results of each article. The research design used in this research is Literature Review. Based on the results of a review of several articles regarding efficiency measurement with Data Envelopment Analysis, it is as follows, the ability to produce maximum output with existing inputs is the expected performance. When measuring Data Envelopment Analysis (DEA) we are faced with the condition of how to get the optimal output level with the existing input level, or determine the minimum input level by shouting a certain output level.
Determinasi Karakteristik Keuangan Terhadap Nilai Perusahaan Dengan Moderasi Financial Literacy Pada Perusahaan LQ45 Di BEI Dona Valida Nurhidayati; Syahril Djaddang; JMV Mulyadi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 2 (2021): JIAKES Edisi Agustus 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i2.760

Abstract

ABSTRAK Banyak penelitian sebelumnya tentang nilai perusabaan dengan faktor­ faktor yang mempengaruhi nilai perusahaan. Dari penelitian yang sudah ada, terdapat basil penelitian yang berbeda-beda. Untuk menguji dan menganalisis pengaruh struktur modal terhadap nilai perusahaan. Tujuan penelitian ini adalah (1) Untuk menguji dan menganalisis pengaruh struktur modal terhadap nilai perusahaan yang dimoderasi oleh financial literacy. (2) Untuk menguji dan menganalisis pengaruh kebijakan dividen terhadap nilai perusahaan. (3) Untuk menguji dan menganalisis pengaruh kebijakan dividen terhadap nilai perusahaan yang dimoderasi oleh financial literacy. (4) Untuk menguji dan menganalisis pengaruh profitabilitas terhadap nilai perusahaan. Dan (5) Untuk menguji dan menganalisis pengaruh profitabilitas terhadap nilai perusahaan yang dimoderasi oleh financial literacy. Jenis data yang digunakan dalam penelitian ini adalah data sekunder dari perusahaan yang terdaftar di LQ45. Data yang digunakan adalah data laporan keuangan tahunan untuk periode 2012 - 2016. Sumber data yang digunakan ini diperoleh melalui Indonesia Capital Market Directory (ICMD) dan dari penelusuran internet di http//www.idx.co.id. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di LQ45 tahun 2012 - 2016. Metode pengambilan sampel dalam penelitian ini menggunakan sistem non random sampling (nonprobability sampling) yaitu menggunakan purposive sampling. Dalam penelitian ini, peneliti menggunakan judgement sampling dikarenakan sampel yang akan digunakan dalam penelitian ini harus memenuhi beberapa kriteria. Data dianalisis menggunaka analisis regresi. Hasil dari penelitian ini menunjukkan bahwa struktur modal berpengaruh terhadap nilai perusahaan, kebijakan dividen tidak berpengaruh terhadap nilai perusahaan, Profitabilitas berpengaruh signifikan terhadap nilai pemsahaan tetapi financial literacy tidak terbukti memoderasi pengaruh profitabilitas terhadapnilaiperusahaan.
Determinan Fraudulent Financial Statement: Peran Komite Audit Sebagai Pemoderasi Alkotdriyah, Putri Puspa; Harnovinsah, Harnovinsah; Djaddang, Syahril; Mulyadi, JMV; Lysandra, Shanti
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol.22 No.1, Maret 2024
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v22i1.21325

Abstract

The phenomenon of Fraudulent Financial Statement contributes the largest average loss in the world compared to other types of fraud and the involvement of property and real estate sector companies in Fraudulent Financial Statement scandal prompts researchers to investigate further regarding this phenomenon. With regard to the impact of the fraud pentagon on fraudulent financial statements, this study attempts to provide empirical proof of moderating role of audit committee in Property and Real Estate companies for the period 2020-2022 with an observed sample size of 54 companies. Purposive sampling was the sample technique chosen for the present inquiry. IBM SPSS Statistics 26 used to scrutinize the gathered data by means of moderated regression analysis technique. It was discovered that Fraudulent Financial Statements have proved to be significantly impacted by Financial Stability and Total Accruals. Meanwhile, moderating effect provided results that from the abundance of five Pentagon Fraud indicators, only Financial Stability can be significantly moderated by the audit committee.
DETERMINAN VALUASI HARGA SAHAM DAN TINGKAT SUKU BUNGA PADA PERUSAHAAN PERDAGANGAN TERDAFTAR DI BURSA EFEK INDONESIA Laurentine Novenita, Maria; Anwar, Choirul; JMV Mulyadi
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 2 No 3 (2018): APRIL
Publisher : SEKOLAH PASCASARJANA PRESS

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

Abstract

This study aims to prove and explain that there is influence of Current Ratio, Dividend per Share, Return On Equity, Debt to Equity Ratio, Interest Rate SBI Moderate Current Ratio, Interest Rate SBI moderate Return On Equity to stock price at trading company in Indonesia Stock Exchange period 2011-2015.The research method used in this research is quantitative method, with multiple regression testing using classical assumption test before getting the best research model. Research variables used in this research are price as dependent variable, and Current Ratio, Dividend per Share, Return On Equity, Debt to Equity Ratio as independent variable and SBI Interest Rate rate as moderation. The number of purposive sampling as many as 16 companies as a sample and conducted for 5 years, so the total sample is 80. The results of this study indicate that there is a simultaneous relationship between Current Ratio, Dividend Share, Return On Equity, Debt To Equity Ratio, SBI Interest Rate moderate Current Ratio and Interest Rate SBI moderate Return On Equity to stock price, Adjusted R Square of 77.2% is explained by the independent variable that exists, the remaining 22.8% is influenced by other variables. Partially Current Ratio, Dividend Per Share, Debt To Equity Ratio influence significantly to stock price, this is indicated by level of significance that <0,05, while Return On Equity, Interest Rate SBI moderate Current Ratio and Interest Rate SBI moderate Return On Equity has no effect on stock price with significance level> 0,05.
Co-Authors Agus Nugroho, Agus Alboin Sihombing Alkotdriyah, Putri Puspa Angga Prasetia Ani, Lelly APRILLIA . Arsyiyanti, Nur Asy’ari, Asy’ari Aulia Lathifa Choirul Anwar DARMANSYAH . Darminto, Dwi Prastowo Dewi Sundari, Dewi Dian Firmansyah Djadaang, Syahril Djaddang , Syahril Djaddang, Syahril Do Bagus, Marwah Khairunnisa Dona Valida Nurhidayati Edy Supriyadi Fe, Didi FEVIN ANDRYANTO Firmansyah, Dian Fitrianti, Dini Harnovinsah Harnovinsah Hendratmi, Henny Hermiyetti kusumastuti, nuke Laurentine Novenita, Maria liana, sherry Lisdawati Lisdawati Luh Putu Ratna Sundari LUTHFIANA MEYDA KUSUMA Lysandra, Shanti M Ardiansyah Syam, M Ardiansyah Manurung, Erpina Marnilin, Feni Meas, Albertina Dilianty Eka Muhammad Yusuf Muhammad Zacky Nurhidayati, Dona Valida Nurmala Ahmar Nurmala Amhar, Nurmala Patty, Brigitte Liony Peni Setiyo Wati Prastika, Fifyt Laily Very Pratowo, Dwi Putri Zahra Afiifah Putri Zahra Afiifah Putri, Putri Surya Permatasari Rahayu Eka Prasatya Rinti Dwijayantie Sailendra Sailendra, Sailendra Selvi Marcellia Sidantha, Bagus Sihite, Mombang Silalahi, Vincentius Marliando Silvia Rahmadani Silvia Rahmadani Sudradjat, Sudrajat Sulastri, Ranti Surahmat Surahmat, Surahmat Suratno Suratno Suratno Suyanto Suyanto syailendra, syailendra Tiara, Silvia Agustin Titin Delia Wasininingsih Widarto Rachbini Wieldy Menanda Yadinta, Pipit Awwalina Farihin Yudy Dwi Santoso Yuliandi, Yuliandi