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All Journal Jurnal Ilmiah Edunomika (JIE) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Accounting Studies and Tax Journal The Journal of Artificial Intelligence and Development Journal of Ekonomics, Finance, and Management Studies International Journal of Economics and Management Research
Asri Ady Bakri
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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THE MODERATION EFFECT OF TRANSPARENCY ON THE INFLUENCE OF TAX AGGRESSIVENESS ON COMPANY VALUE (Case Study of Manufacturing Companies on the IDX from 2018 to 2022) Rini Novianti; Asri Ady Bakri; Eko Cahyo Mayndarto; Tri Widyastuti Ningsih; Mega Arisia Dewi
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11064

Abstract

This research is motivated by the importance of company value as an illustration of public trust in the company. This research aims to determine the effect of tax aggressiveness on company value in manufacturing companies on the BEI from 2018 to 2022 and how transparency acts as a moderation on company value in manufacturing companies on the BEI from 2018 to 2022. This research method is descriptive quantitative. The population of this research is manufacturing companies on the IDX from 2018 to 2022 with a sampling technique, namely purposive sampling. The data used is secondary data. The data analysis technique used is Moderated Analysis Regression (MRA) using SPSS 26 software. The results of this research show that 1) Tax aggressiveness has a positive and significant effect on company value in manufacturing companies on the BEI from 2018 to 2022, and 2) Transparency is able to moderate the effect tax aggressiveness on company value in manufacturing companies on the IDX from 2018 to 2022. This suggests that if manufacturing companies want to increase company value, then the company should increase tax aggressiveness and transparency.
Future Financial Decisions Influencing Factors Irwan Moridu; Nurcahya Hartaty Posumah; Fitriani Fitriani; Asri Ady Bakri; Yusni Yusni
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 2 (2023): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i2.1155

Abstract

This study aims to pinpoint the variables that affect how people make financial decisions in the future. Future financial decisions, saving choices, and trust in banking institutions are the three variables we use in this study. 197 junior high school teachers from the Bandung region participated in the study. Multivariate Regression is the analytical approach used, and it can be used to assess the influence of independent variables on dependent variables. The results demonstrate a strong positive relationship between current saving decision variables and future financial decision variables. Similar to this, varying levels of trust in financial organisations have a lot of favourable effects. These findings imply that people have a greater propensity to save when they are motivated to do so. People who have confidence in financial institutions will manage their money prudently going forward.
Industrial Revitalization with AI between Opportunities and Challenges for Global Economic Growth Loso Judijanto; Asfahani Asfahani; Anjana Prusty; Nova Krisnawati; Asri Ady Bakri
Journal of Artificial Intelligence and Development Vol. 4 No. 1 (2025): Journal of Artificial Intelligence and Development
Publisher : Edujavare Publishing

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Abstract

This study investigates the Industrial Revitalization with AI, exploring both the opportunities and challenges it presents for global economic growth. The aim is to provide a comprehensive understanding of AI's role in reshaping industries, the methods used in the study include qualitative research methods such as in-depth interviews with industry leaders, technology experts, and stakeholders. The findings highlight the significant potential of AI in enhancing productivity and innovation across various sectors, while also emphasizing the need for addressing concerns such as job displacement, data privacy, and regulatory frameworks. In conclusion, the study underscores the transformative impact of AI on industrial revitalization, emphasizing the importance of responsible AI deployment and collaborative efforts for sustainable economic growth.
AI-Supported Management through Leveraging Artificial Intelligence for Effective Decision Making Loso Judijanto; Asfahani Asfahani; Asri Ady Bakri; Edy Susanto; Ummu Kulsum
Journal of Artificial Intelligence and Development Vol. 4 No. 1 (2025): Journal of Artificial Intelligence and Development
Publisher : Edujavare Publishing

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Abstract

This study explores integrating artificial intelligence (AI) technology in management practices to improve decision-making effectiveness. This research investigates how AI-powered management systems leverage machine learning, predictive analysis, and scenario modeling to provide real-time data insights and optimize resource allocation. This research uses the Systematic Literature Review (SLR) methodology to analyze existing studies and theoretical frameworks related to AI in management. The research results reveal that AI technology contributes significantly to strategic agility, operational efficiency, and risk assessment, ultimately resulting in better decision outcomes. The study concludes that organizations must invest in talent development, ethical considerations, and cybersecurity measures to fully exploit AI's potential for effective decision-making in today's dynamic business landscape.
Pengaruh Pengetahuan Pajak, Tarif Pajak Dan Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak UMKM Dillah, Nurfadillah; Asri Ady Bakri; Basalamah, Muhammad Syafi'i A.; Junaid, Asriani
Center of Economic Students Journal Vol. 6 No. 4 (2023): October-December (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v6i4.686

Abstract

Studi ini merupakan penelitian kuantitatif yang mengidentifikasi variabel bebasnya sebagai pengetahuan pajak, tarif pajak, dan kepercayaan pada pemerintah, sedangkan variabel terikatnya adalah kepatuhan wajib pajak UMKM. Tujuan penelitian ini adalah untuk mengeksplorasi dampak pengetahuan pajak, tarif pajak, dan kepercayaan pada pemerintah terhadap tingkat kepatuhan wajib pajak UMKM. Responden sebanyak 60 orang dipilih menggunakan teknik Accidental Sampling. Pengumpulan data dilakukan melalui kuesioner dan observasi, dengan analisis menggunakan metode regresi linear berganda dan perangkat lunak statistik SPSS. Data dianalisis menggunakan uji statistik deskriptif, validitas data, serta uji asumsi klasik seperti normalitas, multikolinearitas, dan heteroskedastisitas. Hasil penelitian menunjukkan bahwa pengetahuan pajak memiliki pengaruh negatif namun tidak signifikan terhadap kepatuhan wajib pajak UMKM secara parsial, sementara tarif pajak berpengaruh positif dan signifikan, dan kepercayaan pada pemerintah juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM.
Pengaruh Pengungkapan Corporate Social Responsibility dan Good Corporate Governance terhadap Harga Saham pada Perusahaan Sub Sektor Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia, Periode 2018-2022 Nabila Az-zahra; Muhammad Su'un; Nurpadila; Asri Ady Bakri
Center of Economic Students Journal Vol. 6 No. 4 (2023): October-December (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v6i4.859

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dampak dari pengungkapan corporate social responsibility dan mekanisme good corporate governance, seperti dewan direksi dan dewan komisaris independen, pada perusahaan kelapa sawit yang terdaftar di Bursa Efek Indonesia. Data yang digunakan berasal dari laporan tahunan dan laporan keberlanjutan yang diambil dari situs Bursa Efek Indonesia dan situs perusahaan terkait. Penelitian melibatkan 30 sampel dari 6 perusahaan sektor kelapa sawit periode 2018-2022, yang dipilih menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder. Metode analisis yang digunakan meliputi analisis statistik deskriptif, asumsi klasik, dan uji hipotesis dengan bantuan Statistical Package for Special Science (SPSS). Hasil penelitian menunjukkan bahwa secara parsial, pengungkapan corporate social responsibility tidak berpengaruh positif signifikan terhadap harga saham. Namun, dewan direksi dan dewan komisaris independen masing-masing berpengaruh positif signifikan terhadap harga saham.
Peran Pemerintah dalam Pengembangan Industri Halal Erna Indriastiningsih; Parmini; Mustofa As'ady; Retnawati Siregar; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.6430

Abstract

The purpose of this study is to determine the role of government in the development of the halal industry. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that the government plays a very important role in the development of the halal industry. The strategies used in the development of the halal industry include strengthening the halal value chain, strengthening Islamic finance, strengthening the MSME sector, strengthening the digital economy, strengthening halal industry management, and strengthening halal product certification. In addition, there are five moves used by the government as the key to making Indonesia a global halal industry production base, including competitiveness (competitiveness), certification (certification), coordination (coordination), campaign (campaign), and cooperation (cooperation).
Analisis Efektivitas Dan Kontribusi Penerimaan Pajak Bumi Dan Bangunan Terhadap Pendapatan Asli Daerah Kabupaten Luwu Ibrahim, Isdar; Asri Ady Bakri; Nurfadila
Center of Economic Students Journal Vol. 7 No. 2 (2024): April-June (2024)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/csej.v7i2.1011

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui tingkat efektivitas penerimaan Pajak Bumi dan Bangunan pada pemerintah daerah Kabupaten Luwu dan untuk mengetahui kontribusi penerimaan Pajak Bumi dan Bangunan terhadap pendapatan asli daerah pada pemerintah daerah Kabupaten Luwu. Penelitian ini menggunakan data sekunder yaitu data yang disajikan dalam bentuk angka - angka dan tabel yang diperoleh dari penjumlahan atau pengukuran. Metode pengumpulan data yang digunakan yaitu dokumentasi. Metode analisis data yaitu kuantitatif dengan pendekatan deskriptif.Hasil penelitian menunjukkan bahwa penerimaan PBB kabupaten luwu pada tahun 2020-2023 mengalami pertumbuhan di setiap tahunnya. Untuk efektivitas, menghasilkan temuan bahwa penerimaan PBB setiap tahunnya berada pada kategori sangat efektif, hal ini dikarenakan nilai realisasi selalu lebih besar dibandingkan dengan target yang ditetapkan. Untuk kontribusi terhadap PAD, menghasilkan temuan bahwa penerimaan PBB berada pada kategori sangat kurang kontribusinya, sehingga untuk ke depannya perlu ditingkatkan lagi besaran target dan realisasinya, sehingga menghasilkan kontribusi yang optimal.
Transparansi sebagai Moderasi Pengaruh Tingkat Pendapatan dan Literasi Zakat terhadap Minat Bayar Zakat Melalui Baznas Dewi Maharani; Imron Natsir; Achmad Napis Qurtubi; Asri Ady Bakri; Dodi Irawan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.4303

Abstract

Tercatat didalam kitab suci Al Qur’an. Zakat adalah salah satu bentuk kewajiban amal yang wajib dibayar oleh seluruh umat Islam. Zakat diartikan sebagai upaya pemurnian, karena membayar zakat dianggap sebagai bentuk ibadah dan menurutnya menjadikan investasi sosial. Penelitian ini bertujuan untuk mengetahui transparansi sebagai moderasi pengaruh tingkat pendapatan dan literasi zakat terhadap minat bayar zakat melalui Baznas. Analisis saat ini menggunakan pendekatan kuantitatif. Populasi dari penelitian ini adalah muzakki yang pernah membayar zakat. Hasil penelitian ini telah menemukan bahwa tingkat pendapatan dan literasi zakat berpengaruh terhadap minat bayar zakat melalui Baznas. Transparansi sebagai variabel moderasi mampu memoderasi tingkat pendapatan dan literasi zakat terhadap minat bayar zakat melalui Baznas dalam penelitian ini.
Pengaruh Profitabilitas, Biaya Operasional dan Manajemen Laba Terhadap Pajak Penghasilan pada Perusahaan Manufaktur Made Susilawati; Muhammad Prasha Risfi Silitonga; Nurmahadi; Musran Munizu; Asri Ady Bakri
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i9.5017

Abstract

This study aims to determine the effect of profitability, operating costs, and earnings management on income tax in manufacturing companies. The type of data used in this study is secondary data derived from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The sampling method used in this study is the purposive sampling method with a total of 156 observation data. The analysis method used in this study is multiple linear regression analysis with SPSS version 25 analysis tools. The results of this study indicate that profitability has a positive and significant effect on tax income. Operating costs have a positive and significant effect on income tax. While earnings management does not have a significant effect on tax income.
Co-Authors Achmad Napis Qurtubi Anjana Prusty Asfahani Asfahani Basalamah, Muhammad Syafi'i A. D Purnomo Dewi Maharani Dillah, Nurfadillah Dodi Irawan Edy Susanto Eko Cahyo Mayndarto Eva Purnamasari Fitri Novilia Fitriani Fitriani Hery Widijanto Ibrahim, Isdar Imron Natsir Indriastiningsih, Erna Irwan Moridu Julianty Sidik Tjan Junaid, Asriani Loso Judijanto Made Susilawati Mega Arisia Dewi Muhammad Prasha Risfi Silitonga Muhammad Su'un Musran Munizu Mustofa As'ady Nabila Az-zahra Ningsih, Tri Widyastuti Nova Krisnawati Nurfadila Nurhaliza Liza Nurmahadi Nurpadila Parmini Posumah, Nurcahya Hartaty Retnawati Siregar Rini Novianti Teguh Lesmana Wijono Yusni Yusni