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The Influence of Sales Growth and Company Size on Tax Avoidance in Manufacturing Companies Listed on The BEI for The Period 2018-2020 Arifin, syamsul; Anindiyadewi, Nabila Carissa; Nuryadi, Nuryadi; Adhitya Pratama, Devangga Putra; Anisa, Nur Aini
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 2 (2025): March 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i2.3099

Abstract

This research aimed to analyze the effect of sales growth and firm size against tax avoidance on manufacturing companies registered in BEI for the period 2018-2020. The populations used in this study were 26 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2020. The sample selected based on the purposive sampling method of 17 companies. The analysis technique used in this research is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The result of the analysis showed that sales growth has no significant effect partially on tax avoidance. This means that the company's sales growth has no effect on tax avoidance. Firm size has a significant negative effect partially on tax avoidance. This means that the larger a company is, the lower the practice of tax avoidance. Meanwhile, sales growth and company size simultaneously have a positive effect on tax avoidance.
THE INFLUENCE OF COMPENSATION, LEADERSHIP AND MOTIVATION ON EMPLOYEE PERFORMANCE AT CV. ARTHENIS TRAVEL Ulumiyah, Khoiriyatul; Utomo, Priyo; Arifin, Syamsul; Adhitya Pratama, Devangga Putra; Waloyo, Waloyo
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 2 (2025): March 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i2.3199

Abstract

Purpose: The purpose of the present research is to outline the impact of compensation, leadership and encouragement for staff efficiency at CV. Arthenis Travel. Design/Methodology/Approach: Descriptive quantitative methods is used in this study. The research instrument was a questionnaire distributed to participantss. The All of the participants in the current research were CV staff members. Arthenis Travel, with thirty-three individuals. The entire sample is the method used for sampling. A multiple linear regression technique was used for the data analysis, while SPSS software was used for the data processing. Findings: According to the study's t-test results, the compensation variable (X1) has a computed t value that is less than the t table, specifically -2.011 < 2.045. This indicates that, to some extent, the compensation variables has no discernible and favorable impact on the performance of employees (Y) at CV. Arthenis Travel. Performance of employees (Y) at CV. Arthenis Travel is positively and significantly impacted by the leadership variable (X2), in light of the determined t quantity of 20.445 > 2.045, which is higher than the t table. The calculated t value for the motivation variable (X3) is higher than the t table, specifically 4.943 > 2.045. This indicates that the motivational variable exerts a considerable and advantageous effect on the performance of workers (Y) at CV. Arthenis Travel. The computed F value was determined to be bigger than the F table, specifically 122.093 > 2.93, due to the F test findings. This demonstrates how, all at once, the variables of motivation (X3), leadership (X2), and compensation (X1) have a favorable and noteworthy impact on the performance of employees (Y) at CV. Arthenis Travel. Research limitations/implications: The findings of this study are expected to be used as a reference by subsequent researchers. Practical implications: With the findings of this study, it is expected that CV. Arthenis Travel can create a supportive work environment, improving optimal employee performance. Originality/value: The present research is the initial inquiry carried out by researchers. at CV. Arthenis Travel on employee performance. Paper type: Research paper
STRATEGI OPTIMALISASI PELANGGAN BERBASIS EKONOMI PERILAKU DALAM MENINGKATKAN OMZET PENJUALAN KOSMETIK SALYTA STORE Almadury, Salita Widya; Pratama, Devangga Putra Adhitya
Journal of Education and Research Vol. 4 No. 1 (2025): JUNI 2025
Publisher : IKIP Widya Darma

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Abstract

Penelitian ini bertujuan untuk menganalisis strategi optimalisasi pelanggan berbasis ekonomi perilaku dalam meningkatkan omzet penjualan kosmetik di Salyta Store. Pendekatan ekonomi perilaku dipilih untuk mengkaji bagaimana faktor psikologis dan sosial mempengaruhi keputusan pembelian konsumen dalam konteks produk kosmetik. Metode yang digunakan adalah kualitatif deskriptif dengan teknik wawancara mendalam, observasi, dan dokumentasi terhadap aktivitas pemasaran dan interaksi pelanggan. Hasil penelitian mengungkap bahwa strategi seperti diskon berbatas waktu, testimoni pelanggan, kemasan visual menarik, dan promosi digital terbukti efektif karena memanfaatkan prinsip-prinsip psikologi konsumen seperti efek kelangkaan, framing, dan bukti sosial. Studi ini tidak hanya mendeskripsikan praktik pemasaran, tetapi juga menunjukkan bahwa respons emosional konsumen terhadap persepsi eksklusivitas dan kredibilitas sosial menjadi faktor penentu dalam keputusan pembelian. Kontribusi konseptual utama dari penelitian ini terletak pada penegasan bahwa integrasi antara stimulus visual, sosial, dan temporal dalam promosi mampu memodifikasi heuristik konsumen, yang sering kali bekerja di luar kesadaran rasional. Implikasi teoretisnya, pendekatan ekonomi perilaku dapat digunakan sebagai kerangka strategis dalam merancang kampanye pemasaran berbasis pengalaman konsumen dan bukan sekadar harga atau produk. Simpulan dari penelitian ini menunjukkan bahwa pemahaman terhadap perilaku konsumen secara psikologis mampu mendorong perancangan strategi pemasaran yang lebih tepat sasaran. Dengan menerapkan pendekatan berbasis ekonomi perilaku, Salyta Store dapat meningkatkan loyalitas pelanggan dan secara signifikan mendorong pertumbuhan omzet penjualan.
PENGARUH FAKTOR STRATEGIS TERHADAP KINERJA UMKM JAWA TIMUR DALAM PERSPEKTIF HIRARKI KEBUTUHAN ORGANISASI MASLOW Hidayah, Nur; Pratama, Devangga Putra Adhitya
Journal of Education and Research Vol. 4 No. 1 (2025): JUNI 2025
Publisher : IKIP Widya Darma

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor strategis terhadap kinerja UMKM di Jawa Timur dengan pendekatan teoritik Hierarki Kebutuhan Organisasi Maslow. Lima variabel independen yang diuji meliputi aksesibilitas modal, teknologi informasi, kualitas layanan, keunggulan kompetitif, dan inovasi. Kelima variabel tersebut dipandang sebagai representasi dari tingkatan kebutuhan organisasi, mulai dari kebutuhan dasar operasional hingga kebutuhan aktualisasi bisnis. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 374 pelaku UMKM di berbagai sektor. Teknik analisis data yang digunakan adalah regresi linear berganda yang mana menguji pengaruh simultan dan parsial antar variabel. Hasil analisis regresi menunjukkan kekuatan empiris yang signifikan, dengan nilai F sebesar 15,519 (p = 0,000) dan adjusted R² sebesar 0,163, yang berarti model mampu menjelaskan 16,3% variasi kinerja UMKM. Seluruh variabel strategis yang diteliti meliputi akses modal, teknologi informasi, kualitas layanan, keunggulan kompetitif, dan inovasi memiliki pengaruh positif dan signifikan secara statistik (p < 0,05), memperkuat validitas penerapan hierarki kebutuhan Maslow dalam menjelaskan peningkatan kinerja UMKM secara bertahap dan berkelanjutan. Temuan ini mengindikasikan bahwa pemenuhan kebutuhan organisasi secara bertahap memiliki kontribusi nyata dalam peningkatan efektivitas dan daya saing UMKM. Penelitian ini memberikan kontribusi teoritis serta memberikan implikasi praktis bagi perancang kebijakan dan pelaku usaha dalam merumuskan pengembangan strategi bisnis bagi UMKM yang kompetitif dan berkelanjutan di era digital.
Shaping a Generation of Young Leaders Based on Quality Education with LDKS Activities in Asriloka Wonosalam Ecotourism Area Nuryadi; Pratama, Devangga Putra Adhitya; Anindiyadewi, Nabila Carissa
Asian Journal of Environmental Research Vol. 2 No. 1 (2025): January-April
Publisher : CV. Science Tech Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69930/ajer.v2i1.322

Abstract

This study aims to analyze the role of Quality Education in forming a generation of young leaders through Basic Student Leadership Training (LDKS) implemented in the Asriloka Wonosalam Ecotourism Area. Using the Systematic Literature Review (SLR) method with a comparative qualitative descriptive approach, this research examines various literatures related to leadership education, ecotourism, and sustainable development. The results show that the integration of the Quality Education concept in ecotourism-based LDKS contributes significantly to building adaptive, innovative and sustainability-oriented leadership characters. LDKS participants gain direct leadership experience through experiential learning, which includes managerial skills, decision making, problem solving, and social and environmental awareness. In addition, the ecotourism area provides a supportive learning environment, where participants can develop conservation-based leadership skills, green entrepreneurship, and community empowerment. The implication of this study confirms that the ecotourism-based LDKS approach can be an effective alternative education model in producing young leaders who are not only smart and competitive, but also have high concern for the environment and society. Therefore, it is necessary to strengthen the curriculum, increase collaboration between educational institutions, ecotourism managers, and local communities, as well as continuous evaluation to ensure the effectiveness of the program in the long term.
PENGEMBANGAN MEDIA KAS KECIL DALAM PENGELUARAN HARIAN GUNA MEMUDAHKAN PENCATATAN ADMIN HARRIS MOBIL PENGEMBANGAN MEDIA PENCATATAN KAS KECIL BERBASIS EXCEL PADA HARRIS MOBIL Azzara Odilia, Marshanda; Putra Adhitya Pratama, Devangga; Gastri Widjatmiko, Andrik
KNOWLEDGE: Jurnal Inovasi Hasil Penelitian dan Pengembangan Vol. 5 No. 3 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/knowledge.v5i3.6983

Abstract

This study aims to develop a petty cash recording medium using Microsoft Excel to facilitate the daily expenditure recording process at Harris Mobil. The research employed the ADDIE development model (Analysis, Design, Development, Implementation, Evaluation) with financial administrators at the Surabaya and Sidoarjo branches as subjects. Data were collected through observation, interviews, documentation, expert validation, and user trials. The findings indicate that the developed Excel-based media provides standardized recording formats, automatic balance calculations, and data validation features to minimize input errors. Expert validation reached an average score of 88.5% (very feasible), while administrators’ responses showed a positive acceptance level of ?80%. The pre-test and post-test results demonstrated an increase in average user understanding from 54.7 to 87.5, indicating a 60% effectiveness improvement. Therefore, this Excel-based petty cash recording medium is considered feasible and effective to be used as an internal recording standard at Harris Mobil and has the potential to be applied in other branches or similar companies. ABSTRAK Penelitian ini bertujuan mengembangkan media pencatatan kas kecil berbasis Microsoft Excel guna mempermudah pencatatan pengeluaran harian pada Harris Mobil. Metode penelitian menggunakan model pengembangan ADDIE (Analysis, Design, Development, Implementation, Evaluation) dengan subjek penelitian admin keuangan pada cabang Surabaya dan Sidoarjo. Data dikumpulkan melalui observasi, wawancara, dokumentasi, validasi ahli, serta uji coba pengguna. Hasil penelitian menunjukkan bahwa media berbasis Excel menyediakan format pencatatan standar, perhitungan saldo otomatis, serta fitur validasi data yang dapat meminimalisasi kesalahan input. Validasi ahli memperoleh skor rata-rata 88,5% (kategori sangat layak), sementara respon admin menunjukkan tingkat penerimaan positif dengan skor ?80%. Uji pre-test dan post-test memperlihatkan peningkatan rata-rata pemahaman admin dari 54,7 menjadi 87,5, sehingga terdapat peningkatan efektivitas sebesar 60%. Dengan demikian, media kas kecil berbasis Excel ini dinilai layak dan efektif digunakan sebagai standar pencatatan internal Harris Mobil serta berpotensi diterapkan pada cabang lain atau perusahaan sejenis.
Pengembangan Media Pembelajaran Handout Digital Berbasis Android Pratama, Devangga Putra Adhitya; Sakti, Norida Canda
Jurnal Pendidikan Ekonomi Undiksha Vol. 12 No. 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v12i1.25327

Abstract

This research is based on the existence of gaps in the Powerpoint learning media when used in complex material discussions. The development of instructional media has the aim to determine the feasibility , find out responses and learning outcomes of student on digital handout learning media based on androidThis research was conducted to 20 students of class XI in the 1st Senior High School Puri Mojokerto by collecting data using interviews, documentation, and questionnaires that were analyzed through qualitative and quantitative data analysis. The research model utilized 4D consisting of define, design, develop, and disseminate stages. The outputs of research were Android-based digital handout learning media applications with the APK format. The validation results of Digital Handout media obtained proper conclusions with the details, i.e., material experts by 92.8%, media experts by 87.8%, evaluation experts by 84%, and question experts by 88%. Students resulted in the positive responses by 91.8% and induced an increase in learning outcomes, which relatively high, considering from an average Gain Score of 0.71 with the completeness of classical posttest amounting to 90%. Therefore, it can be concluded that based on the results, digital handout learning media can facilitate students' understanding through appropriate media with positif responsses and increase in learning outcomes.
Pengembangan Media Pembelajaran Interaktif Berbasis Mind Mapping pada Era Pembelajaran Jarak Jauh Pratama, Devangga Putra Adhitya; Sakti, Norida Canda; Listiadi, Agung
Jurnal Pendidikan Ekonomi Undiksha Vol. 14 No. 1 (2022)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v14i1.47710

Abstract

The limited use of learning media in the era of distance learning makes schools need to optimize each material with alternative developments to evaluate self-evaluation, formula calculation schemes, and curve evaluation forms. The emergence of the offline version of desktop economic mind mapping media development in the era of distance learning has the following objectives: 1) to prioritize mind mapping-based interactive learning media; 2) to analyze the structure of practicality; 3) to analyze how significant the changes in student learning outcomes were before and before being given the media that had been developed; 4) to analyze the analysis related to assessing the responses, reactions, and perceived impacts after the use of developer media. The testing phase is limited to 20 students in class X IPS 1 and X IPS 2 at SMA Muhammadiyah 3 Surabaya. Researchers in collecting data using documentation methods, interviews, review sheets and expert validation, and questionnaires. The adoption of 4D stages (define, design, develop, dessiminate) is the method used to develop the product in this study with an application output in .EXE format (file extension) that is suitable for use on a Windows computer system. The results of the study refer to the development of the media which is stated to be very feasible with the percentage of material testing 93%, media testing 87%, evaluation testing 84%. The media level is stated to be very practical with a percentage of 90%. The effectiveness of the media shows an increase in understanding that is significantly more dominant than the results of measurements with other media. 88% positive responses were given by students to this development media. So that mind mapping-based interactive learning media can support students' understanding and be applied in the era of distance learning.
IMPLEMENTASI SISTEM E-SKA UNTUK MENINGKATKAN EFEKTIVITAS PENGIRIMAN BARANG EKSPOR Isqak, Krisma Maulana; Arifin, Syamsul; Pratama, Devangga Putra Adhitya
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 5 No. 4 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v5i4.7132

Abstract

ABSTRACT The rapid growth of international trade demands export delivery services that are fast, accurate, and transparent. This study aims to analyze the implementation of the e-SKA (Electronic Certificate of Origin) system at PT Abi Kencana Express Line Surabaya and its impact on the effectiveness of the export delivery process. The research employed a qualitative approach with a case study design, focusing on the operational activities of export document submission. Data were collected through direct field observations, semi-structured interviews with export staff, and documentation of the company’s export records and reports. The research procedures included planning, data collection, data reduction, data presentation, and conclusion drawing, which were validated through source and technique triangulation. The results indicate that the implementation of the e-SKA system has accelerated administrative processes, reduced data input errors by more than 50%, decreased operational costs by up to 20%, and improved transparency and work efficiency. However, challenges remain, including limited employee understanding, internet network disruptions, and dependency on IPSKA verification. Overall, the implementation of the e-SKA system has proven to enhance the effectiveness of the export process at PT Abi Kencana Express Line and holds potential as a model for optimizing digital-based export services in the future. ABSTRAK Pesatnya perkembangan perdagangan internasional menuntut adanya layanan pengiriman ekspor yang cepat, akurat, dan transparan. Penelitian ini bertujuan untuk menganalisis implementasi sistem e-SKA (Elektronik Surat Keterangan Asal) pada PT Abi Kencana Express Line Surabaya serta dampaknya terhadap efektivitas proses pengiriman barang ekspor. Metode penelitian menggunakan pendekatan kualitatif dengan desain studi kasus, berfokus pada aktivitas operasional pengajuan dokumen ekspor. Pengumpulan data dilakukan melalui observasi langsung di lapangan, wawancara semi-terstruktur dengan staf ekspor, serta dokumentasi terhadap arsip dan laporan kegiatan ekspor perusahaan. Prosedur penelitian meliputi tahap perencanaan, pengumpulan data, reduksi, penyajian hasil, hingga penarikan kesimpulan yang divalidasi melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa penerapan e-SKA mampu mempercepat proses administrasi, mengurangi kesalahan input data lebih dari 50%, menekan biaya operasional hingga 20%, serta meningkatkan transparansi dan efisiensi kerja. Meskipun demikian, hambatan berupa keterbatasan pemahaman karyawan, gangguan jaringan internet, serta ketergantungan pada verifikasi IPSKA masih menjadi tantangan yang perlu diselesaikan. Secara keseluruhan, penerapan e-SKA terbukti meningkatkan efektivitas proses ekspor di PT Abi Kencana Express Line dan berpotensi menjadi model optimalisasi layanan ekspor berbasis digital di masa depan.
The Effect of Intellectual Capital, Behavior Direction, Effort Level, and Persistence Level on Employee Performance as an Effort to Improve Productivity at PT. Global Offset Sejahtera Julio Alfi Kartika Putra, Julio Alfi Kartika Putra; Pratama, Devangga Putra Adhitya; Hendriawan, Ayi
Indonesian Journal Economic Review (IJER) Vol. 5 No. 2 (2025): October
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v5i2.630

Abstract

This study examines the role of intellectual capital in enhancing work productivity by focusing on three aspects of employee behavior: the direction of their actions, the amount of effort they put in, and their level of persistence. The research is conducted at PT. Global Offset Sejahtera, a printing company based in Sidoarjo. Intellectual capital is considered an intangible resource made up of the knowledge, skills, and capabilities of individuals and the organization as a whole. These elements help in achieving company objectives in a more effective and efficient manner. The study included 200 employees as participants and used a quantitative method along with SPSS for data analysis. The findings reveal that the three behavioral dimensions significantly impact employee productivity. This suggests that building intellectual capital not only enhances individual thinking abilities but also shapes how employees behave, how hard they work, and how long they persist in their tasks. As a result, it is recommended that companies adopt strategies for managing intellectual capital that are closely linked to efforts aimed at improving employee behavior, in order to support long-term productivity growth.