Garuda - Garba Rujukan Digital

CORPORATE OWNERSHIP, KARAKTERISTIK EKSEKUTIF, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK Umi Sulistiyanti; R. Andro Zylio Nugraha
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Tax avoidance is a legal action carried out by corporate taxpayer to reduce, minimize, and alleviate the tax burden in the manner permitted by law. Nowdays, there are a lot of tax avoidance cases in Indonesia. Indonesia is ranked 11th largest with the highest tax avoidance cases with an estimated value of 6.48 billion US dollars. This study aims to analyze the Influence of corporate ownership, executive characteristics, and the intensity of fixed assets on tax avoidance.The research’s population of this study were 152 manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2015,2016, and 2017. This research samples were 62 companies or 167 observation data selected by purposive sampling method. The data used secondary data that obtained from Indonesia Stock Exchange (IDX) and it was analyzed by multiple regression.The results of the study show that Family Ownership and Institutional Ownership have no effect on Tax Avoidance. While managerial ownership has a positive effect on Tax Avoidance. Executive characteristics and Intensity of Fixed Assets have negative effect on Tax Avoidance.

Urgensi Manajemen Keamanan dan Pengendalian Sistem Informasi bagi UMKM di Indonesia Nugroho, Mahendra Adhi; Septininditya, Agatha Yerika; Nugraha, R. Andro Zylio
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1373

In today's digital era, Micro, Small, and Medium Enterprises (MSMEs) are one of the important components in the national and global economy. In the context of MSMEs in Indonesia, managing and controlling information system security is a very important thing to pay attention to. This article discusses the urgency of steps that need to be taken to support the growth of MSMEs in Indonesia. The method used in this research is descriptive qualitative method. The approach used is library research. Based on the results of the literature study, it was found that the management and control of information systems really need to be applied to MSMEs in Indonesia. This is because threats to information systems and technology in MSMEs are unavoidable conditions. Generally, MSMEs already know this, but they have only taken the most basic information system management and control actions, and there are still many MSMEs that have not taken information system management and control actions.

Development of Accounting Crossword Puzzle Learning Media to Improve Vocational High School Students' Learning Activities Saputri, Agatha; Nurrahman, Arief; Nugraha, R. Andro Zylio; Juliani, Dian; Achmadi, Caesar Rosyad
Jurnal Pendidikan Akuntansi (JPAK) Vol. 12 No. 1 (2024)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

This research is development research (RnD) which aims to improve student learning activities in service company accounting competencies for vocational high school students through the development of accounting crossword learning media. This research was carried out collaboratively over two cycles. The ADDIE model is used to develop learning media with a cycle of analyze, design, develop, implementation and evaluation. Validity tests from 5 experts on the media were carried out to assess the suitability of the media before being implemented in the field. The test continued by looking at the feasibility and practicality responses from teachers and students after cycles I and II were carried out. The research sample used in this study was 144 students and 10 teachers taken using purposive random sampling. The data analysis used is descriptive data analysis with percentages. Based on the results of the expert assessment, it shows that the development of accounting crossword learning media is valid for use in accounting learning. Based on the application of accounting crossword puzzles, there was an increase in learning activities from cycle I to cycle II. Based on daily record data, it shows positive changes in students' attitudes towards the development of accounting crossword puzzle learning media in Vocational High Schools.

Pengaruh Pengetahuan Perpajakan, Pemanfaatan Teknologi, Sanksi Pajak, dan Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak UMKM R.Andro Zylio Nugraha; Arief Nurrahman; Agatha Saputri; Dian Juliani; Caesar Rosyad Achmadi
Journal of Islamic Economics and Finance Vol. 2 No. 2 (2024): Mei: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v2i2.1113

Micro, Small, and Medium Enterprises (MSMEs) are very important pillars in the economy in Indonesia. MSMEs play a very important role in Tax revenue which is the main source of state revenue which has a very large and reliable role for the development of the country, especially in Indonesia. This study uses a quantitative research approach and aims to estimate and test the effect of taxation knowledge, information technology utilisation, tax penalties, and education level on MSME taxpayer compliance in the Special Region of Yogyakarta. Respondents in this study are MSME owners in the Special Region of Yogyakarta (DIY) whose businesses are still actively operating until the research time. The number of questionnaires collected was 183. The sampling technique used in this study was purposive sampling. Data analysis in this study was carried out quantitatively, using smartpls management tools which represented the results and research hypotheses. Based on the test results and discussion carried out, conclusions can be drawn, namely: knowledge of tax regulations (X1), utilisation of information technology (X2), implementation of tax sanctions (X3) and level of education (X4) have an influence on the compliance of MSME taxpayers in the Special Region of Yogyakarta.

EVALUASI IMPLEMENTASI KURIKULUM MERDEKA DENGAN MODEL CIPP DI SEKOLAH MENENGAH KEJURUAN Nurrahman, Arief; Saputri, Agatha; Nugraha, R. Andro Zylio; Juliani, Dian
Jurnal Al Burhan Vol 3 No 2 (2023)
Publisher : LPPM Sekolah Tinggi Agama Islam Darul Falah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58988/jab.v3i2.229

This research is evaluation research using the CIPP model which aims to evaluate the implementation of the Independent Curriculum in Vocational Schools especially in accounting majors with a focus on the achievements of context, input, process and product. The resource persons in this study consisted of school principals, deputy principals, teachers and students who were taken using purposive sampling techniques. Data collection techniques through observation, interviews and documentation. Analysis techniques. The data used is descriptive analysis. The research results show that: (1) Aspects evaluation of the curriculum implementation context in the form of suitability to school criteria, content standards, the school's vision, mission and goals are sufficient to support the implementation of the Independent Curriculum; (2) The input evaluation aspect in the form of readiness, understanding, preparation and infrastructure is quite ready even though there are components of facilities and infrastructure that need to be further optimized; (3) The evaluation process aspect in the form of implementing the Independent Curriculum has not been optimal because there are still teachers who still use old techniques in learning, have not implemented assessments, have not implemented the Pancasila Student Profile Strengthening Project, and the infrastructure is not yet optimal; (4) The product evaluation aspect of the implementation of the Independent Curriculum is quite good, seen from the positive impact provided in the form of increasing learning outcomes and student activity in learning as well as motivation and achievement in participating race. The conclusion from the research results is that the evaluation of the implementation of the Independent Curriculum in Vocational Schools is quite good because it can be seen from the increase in student learning outcomes. Apart from that, there are several recommendations such as mentoring, improving infrastructure, improving the quality of education, improving learning assessments, carrying out evaluations, and conducting needs analysis.

AKSELERASI PEMAHAMAN DAN KESADARAN MASYARAKAT MENGENAI PENTINGNYA LITERASI DATA DAN DIGITALISASI DI ERA 5.0 Achmadi, Caesar Rosyad; Puspita, Noni; Makarim, Muhammad Harfiansyah; Nugraha, R. Andro Zylio; Saputri, Agatha
HIKMAYO: JURNAL PENGABDIAN MASYARAKAT AMAYO Vol. 3 No. 1 (2024): HIKMAYO : JURNAL PENGABDIAN MASYARAKAT
Publisher : LPPM Akademi Manajemen Administrasi Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56606/hikmayo.v3i1.171

Globalization drives the rapid development of technology. Society at this time has begun to enter the industrial era 5.0. The industrial era 5.0 is closely related to the use of data in various aspects and fields. Data is also fundamental in various aspects such as education, demographics, economics, health, and other aspects. Since almost all aspects of people's life activities today are data-based, data literacy is very important. However, the facts in the community have not been able to realize the importance of data literacy, so it has not been well socialized. The purpose of this community service activity is to increase the understanding of data literacy in SMA N 1 Wonosari Yogyakarta students with teaching materials named â€œUnleashing The Power of Dataâ€. The methods used in this activity are presentation and discussion. From the evaluation results using pre-test and post-test, it was found that the average student still had an understanding of data literacy below 50%. After this activity, the post-test showed that the understanding of data literacy increased above 85%. This activity was attended by 35 students of SMA N 1 Wonosari Yogyakarta. It can be concluded that this activity increases the understanding of data literacy in SMA N 1 Wonosari Yogyakarta students. Keywords: data literacy, community service, understanding data in era 5.0

ACCOUNTABILITY ANALYSIS OF REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY Nugraha, R. Andro Zylio; Halim, Abdul
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.12104

ABSTRACTThe focus of the research is to analyze the accountability of the Regional Financial and Asset Management Agency (BPKAD) of Jember Regency in managing regional fixed assets. This research also seeks information regarding the obstacles faced by BPKAD Jember Regency in managing regional fixed assets. This research uses a case study approach qualitative method. The research was explored further by analyzing the interview results with four participants who work in the local government environment and several members of the general public in the Jember Regency. This research shows that BPKAD Jember Regency has fulfilled two of the four accountabilities. Then, the obstacles faced by BPKAD Jember Regency are divided into three, namely technical, internal, and external.ABSTRAKMenganalisis akuntabilitas Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Jember dalam mengelola aset tetap daerah menjadi tujuan utama dari penelitian ini. Selain itu, penelitian ini juga mencari informasi mengenai kendala-kendala yang dihadapi BPKAD Kabupaten Jember dalam pengelolaan aset tetap daerah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Temuan dari penelitian ini dieksplorasi dari hasil wawancara dengan empat orang partisipan yang bekerja di lingkungan pemerintah daerah dan beberapa masyarakat umum Kabupaten Jember. Penelitian ini menunjukkan bahwa BPKAD Kabupaten Jember telah memenuhi dua dari empat akuntabilitas yang ada. Kemudian, untuk kendala yang dihadapi oleh BPKAD Kabupaten Jember terbagi menjadi tiga yaitu teknis, internal, dan eksternal.

Peran Brand Trust, Facilitating Condition, Dan Behavioral Intention Terhadap Minat Investasi Pada Mobile Banking Caesar Rosyad Achmadi; Arief Nurrahman; Agatha Saputri; R. Andro Zylio Nugraha
Jurnal Manajemen Bisnis Era Digital Vol. 1 No. 2 (2024): Mei : Jurnal Manajemen Bisnis Era Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumabedi.v1i2.75

Investment is an activity of placing funds owned by a person in a certain period with the hope that it will generate profits or increase the value of the investment in the future. This study aims to determine the effect of four variables that are thought to encourage the intention to invest using mobile banking, namely brand trust, facilitating conditions, and behavioral intention. This research is descriptive quantitative research. The research sample was 151 students of the Faculty of Economics and Business, Yogyakarta State University using purposive random sampling method. The research instrument was tested for content validity according to experts, construct using Exploratory Factor Analysis (EFA) and reliability coefficient using Cronbach Alpha. Processing of research data using SEM PLS. The results of this study are brand trust does not significantly affect behavioral intention and use intention of mobile banking investment features. Facilitating conditions have a significant positive effect on behavioral intention and use intention of mobile banking investment features. And behavioral intention has a significant positive effect on the use intention of mobile banking investment features. The managerial implication of this research is that banking marketers with a mobile banking base should create a marketing communication strategy regarding easy access to investment features and investment literacy using mobile banking. So that customers or bank customers will have a high interest in using investment features with mobile banking.

Pengembangan Aplikasi Games sebagai Media Evaluasi Hasil Belajar Mahasiswa Nurrahman, Arief; Cahyani, Meita Dwi; Saputri, Agatha; Nugraha, R. Andro Zylio; Achmadi, Caesar Rosyad; Makarim, Muhammad Harfiansyah
Upgrade : Jurnal Pendidikan Teknologi Informasi Vol 2 No 1 (2024): Vol. 2 No. 1 Agustus 2024
Publisher : Pendidikan Teknologi Informasi Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/upgrade.v2i1.3815

Kemampuan kognitif mahasiswa terhadap materi perkuliahan harus disesuaikan dengan Capaian Pembelajaran Lulusan (CPL) dan Capaian Pembelajaran Mata Kuliah (CPMK) yang ditetapkan. Oleh karena itu, perlu dilakukan media evaluasi untuk mengukur ketercapaian belajar mahasiswa. Tujuan penelitian ini mengembangkan aplikasi games Kahoot sebagai media evaluasi belajar mahasiswa dengan melihat kelayakan, kepraktisan, dan kevalidan. Metode penelitian ini adalah Research and Development (R&D) menggunakan model 4D (Define, Design, Develop, Disseminate). Materi dan instrumen tes serta aplikasi games Kahoot diuji oleh 4 ahli menggunakan Aiken V dan 93 sampel mahasiswa. Hasil validasi oleh ahli menunjukkan bahwa materi dan instrumen memperoleh nilai 0,81-0,94 (valid). Validasi ahli terhadap aplikasi games Kahoot memperoleh nilai 0,88-1,00 (valid). Pengujian aplikasi menunjukkan rata-rata nilai mahasiswa 81,53 (baik). Respon mahasiswa terhadap kepraktisan aplikasi games Kahoot memperoleh skor 89,5% (sangat baik). Uji kelayakan menunjukkan aplikasi sangat layak digunakan sebagai media evaluasi belajar dengan persentase 93%. Hasil penelitian ini membuktikan bahwa aplikasi games Kahoot sangat layak dan efektif dijadikan media evaluasi hasil belajar. Implikasi penelitian ini menunjukkan aplikasi games Kahoot dapat diadopsi sebagai media evaluasi yang valid, praktis, dan layak untuk meningkatkan hasil belajar mahasiswa.

Urgensi Manajemen Keamanan dan Pengendalian Sistem Informasi bagi UMKM di Indonesia Mahendra Adhi Nugroho; Agatha Yerika Septininditya; R. Andro Zylio Nugraha
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 3 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i3.1373

In today's digital era, Micro, Small, and Medium Enterprises (MSMEs) are one of the important components in the national and global economy. In the context of MSMEs in Indonesia, managing and controlling information system security is a very important thing to pay attention to. This article discusses the urgency of steps that need to be taken to support the growth of MSMEs in Indonesia. The method used in this research is descriptive qualitative method. The approach used is library research. Based on the results of the literature study, it was found that the management and control of information systems really need to be applied to MSMEs in Indonesia. This is because threats to information systems and technology in MSMEs are unavoidable conditions. Generally, MSMEs already know this, but they have only taken the most basic information system management and control actions, and there are still many MSMEs that have not taken information system management and control actions.

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