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All Journal Jurnal Wira Ekonomi Mikroskil MAGISTRA Jurnal Edukasi dan Penelitian Informatika (JEPIN) Jurnal Intelektualita: Keislaman, Sosial, dan Sains JURNAL IQRA´ Jurnal Ilmiah Ekonomi Islam Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah AKTSAR: Jurnal Akuntansi Syariah Islaminomics: Journal of Islamic Economics, Business and Finance Journal on Education JOURNAL OF SCIENCE AND SOCIAL RESEARCH CCIT (Creative Communication and Innovative Technology) Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Review Pendidikan dan Pengajaran (JRPP) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Teknologi Kedirgantaraan (JTK) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Sains dan Teknologi Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) JURNAL RISET AKUNTANSI TIRTAYASA JIIP (Jurnal Ilmiah Ilmu Pendidikan) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) INNOVATION RESEARCH JOURNAL Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Darmabakti: Jurnal Inovasi Pengabdian dalam Penerbangan GREENOMIKA Pengmasku Journal of Law, Administration, and Social Science Indo-MathEdu Intellectuals Journal Langit Biru: Jurnal Ilmiah Aviasi As-Sidanah : Jurnal Pengabdian Masyarakat Journal of Education Research Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Penamas: Journal of Community Service Journal of Social And Economics Research Jurnal Multidisipliner Bharasa Malcom: Indonesian Journal of Machine Learning and Computer Science Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Social Science and Humanities Research Innovative: Journal Of Social Science Research Nanggroe: Journal Of Scholarly Service Gudang Jurnal Multidisiplin Ilmu Indonesian Journal of Education (INJOE) Scientica: Jurnal Ilmiah Sains dan Teknologi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Kohesi: Jurnal Sains dan Teknologi Nanggroe: Journal of Scholarly Service Journal International Journal of Teaching and Learning (INJOTEL) Journal of Information Systems Management and Digital Business INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (Indonesian of Interdisciplinary Journal) Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Riset Ilmu Kesehatan Umum dan Farmasi SURAKARTA ABDIMAS JOURNAL Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan MERDEKA: Jurnal Ilmiah Multidisiplin Journal of Governance and Public Administration Journal of Data Analytics, Information, and Computer Science (JDAICS) Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Journal of Islamic economics Perspectives (JIEP) Goodwood Akuntansi dan Auditing Reviu Jurnal Riset Multidisiplin Edukasi AT-TAKLIM: Jurnal Pendidikan Multidisiplin Prosiding SeNTIK STI&K
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PENGARUH KEPEMILIKAN MANAJERIAL, BEBAN PAJAK TANGGUHAN, DAN TINGKAT PAJAK EFEKTIF TERHADAP PENGHINDARAN PAJAK DI INDONESIA Kalbuana, Nawang ; Purwanti, Titik; Agustin, Nunung  Haryani 
MAGISTRA Vol 29, No 100 (2017): Magistra Juni
Publisher : MAGISTRA

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Abstract

Penilitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, beban pajaktangguhan, dan tingkat pajak efektif terhadap penghindaran pajak di Indonesia. Penelitian ini merupakan penelitiankuantitatif, dengan penghindaran pajak sebagai variabel dependen dalam penilitian ini. Penghindaran pajakdiukur dengan cash effective tax rate (CETR). Variabel independen yang diteliti antara lain kepemilikan manajerial,beban pajak tangguhan, dan tingkat pajak efektif. Sampel dari penelitian ini adalah 150 perusahaan sektorperbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2010–2014. Sampel dipilih dengan metode purposivesampling. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linierberganda. Hasil dari penelitian ini menunjukkan bahwa kepemilikan manajerial dan beban pajak tangguhan tidakberpengaruh signifikan terhadap penghindaran pajak. Sedangkan tingkat pajak efektif berpengaruh signifikanterhadap penghindaran pajak.Kata Kunci : kepemilikan manajerial, beban pajak tangguhan, tingkat pajak efektif,  penghindaran pajak.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP FINANCIAL STATEMENT DISCLOSURE BANK PEMBANGUNAN DAERAH DI INDONESIA Purwanti, Titik; Kalbuana, Nawang
MAGISTRA Vol 28, No 97 (2016): Magistra September
Publisher : MAGISTRA

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan,kepemilikian instiyusional terhadap financial statement disclosure di Bank pembangunan Daerah Indonesia.Populasi penelitian ini adalah Bank Pembangunan Daerah yang berada di Indonesia. Metode sample yangdigunakan adalah metode purposive sampling. Tehnik analysis data menggunakan uji asumsi klasik, ujimulticolinierity, uji auto korelasi, uji heteroscedasticity dan uji normal. Uji hipotesis menggunakan analisa regresi.Kesimpulan dari penelitian ini adalah Profitabilitas tidak berpengaruh (p:0,530 > 0,05) terhadap FinancialStatement Disclosure. Likuiditas tidak berpengaruh (p:0,648 > 0,05) terhadap Financial Statement Disclosure.Leverage  (p:0,173 > 0,05) terhadap Financial Statement Disclosure. Ukuran Perusahaan (p:0,347> 0,05)terhadap Financial Statement Disclosure.Kepemilikan institusional tidak berpengaruh (p:0,550 > 0,05) terhadapFinancial Statement Disclosure.Kata kunci : profitabilitas, liquiditas, leverage, ukuran perusahaan, kepemilikan perusahaan, financial statementdisclosure.
Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris pada Perusahaan yang Terdaftar di JII Tahun 2013-2017) Kalbuana, Nawang; Sutadipraja, Marista Winanti; Purwanti, Titik; Santoso, Dwi
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.6037

Abstract

Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to the ethical principles of Islam. The purpose of this study is to analyze the effect of profitability, leverage and environmental performance on ISR disclosures on companies listed in the Jakarta Islamic Index (JII) during 2013-2017. In this study the magnitude of the ISR disclosure score that is filled with a company is obtained through annual reports using the content analysis method. Samples were selected by purposive sampling method. While hypothesis testing uses the method of multiple linear regression analysis. The results of this study indicate that the variable profitability, leverage and environmental performance simultaneously have a significant effect on ISR disclosure. While partially, profitability has no effect on ISR disclosure. Environmental performance and leverage have a positive and significant effect on ISR disclosure. The implications of this study are expected to be able to provide theoretical contributions related to the disclosure of Islamic social responsibility and practically useful to provide input to policy makers and regulators on the Indonesia Stock Exchange
FACTORS AFFECTING EARNING MANAGEMENT ON TRANSPORTATION CORPORATIONS IN INDONESIA Arnas, Yenni; Lamtiar, Suse; Kurniawati, Zulina; Kurnianto, Benny; Kalbuana, Nawang
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2170

Abstract

The management of earnings or Earnings Management defined as management activities for adjusting earnings according to specific objectives. Therefore, empirical evidence showing the impact of Institutional and managerial Ownership, intellectual capital, audit quality on income management is necessary. 14 transportation companies listed on the Indonesian stock exchange were surveyed in accordance with the research criteria. A purposeful sampling method collected data. The SPSS 23 application tests the multiple linear regression hypothesis. Of the variables used in this study, only intellectual capital has a positive impact on profit management and can be used as one of the indicators in future research to measure income management actions.
Optimasi Deep Learning untuk Prediksi Saham di Masa Pandemi Covid-19 Hastomo, Widi; Karno, Adhitio Satyo Bayangkari; Kalbuana, Nawang; Nisfiani, Ervina; ETP, Lussiana
JEPIN (Jurnal Edukasi dan Penelitian Informatika) Vol 7, No 2 (2021): Volume 7 No 2
Publisher : Program Studi Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jp.v7i2.47411

Abstract

Penelitian ini bertujuan untuk meningkatkan akurasi dengan menurunkan tingkat kesalahan prediksi dari 5 data saham blue chip di Indonesia. Dengan cara mengkombinasikan desain 4 hidden layer neural nework menggunakan Long Short Term Memory (LSTM) dan Gated Recurrent Unit (GRU). Dari tiap data saham akan dihasilkan grafik rmse-epoch yang dapat menunjukan kombinasi layer dengan akurasi terbaik, sebagai berikut; (a) BBCA dengan layer LSTM-GRU-LSTM-GRU (RMSE=1120,651, e=15), (b) BBRI dengan layer LSTM-GRU-LSTM-GRU (RMSE =110,331, e=25), (c) INDF dengan layer GRU-GRU-GRU-GRU (RMSE =156,297, e=35 ), (d) ASII dengan layer GRU-GRU-GRU-GRU (RMSE =134,551, e=20 ), (e) TLKM dengan layer GRU-LSTM-GRU-LSTM (RMSE =71,658, e=35 ). Tantangan dalam mengolah data Deep Learning (DL) adalah menentukan nilai parameter epoch untuk menghasilkan prediksi akurasi yang tinggi.
TINJAUAN TERHADAP MOTIFASI KAITANNYA DENGAN PRODUKTIFITAS KERJA PETUGAS AIR TRAFFIC CONTROL BANDAR UDARA SOEKARNO-HATTA Nawang Kalbuana; Banny Kurnianto
Langit Biru: Jurnal Ilmiah Aviasi Vol 4 No 9 (2011): Langit Biru: Jurnal Ilmiah Aviasi
Publisher : Politeknik Penerbangan Indonesia Curug

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ANALISIS SISTEM KEAMANAN PENERBANGAN DI BANDAR UDARA SULTAN SYARIF KASIM II-PEKANBARU Benny Kurnianto; Nawang Kalbuana
Langit Biru: Jurnal Ilmiah Aviasi Vol 4 No 11 (2011): Langit Biru: Jurnal Ilmiah Aviasi
Publisher : Politeknik Penerbangan Indonesia Curug

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APLIKASI PENGAJUAN KREDIT BERBASIS WEB PADA PT ADIRA QUANTUM MULTIFINANCE Sity Aisyah; Nawang Kalbuana; Ipat Patmawati
CCIT Journal Vol 5 No 2 (2012): CCIT JOURNAL
Publisher : Universitas Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (963.955 KB) | DOI: 10.33050/ccit.v5i2.143

Abstract

PT. Adira Quantum Multifinance (PT. Adira) merupakan salah satu perusahaan yang bergerak dalam bidang penyelenggaraan dan pengembangan sektor bisnis pembiayaan yang berfokus pada pembiayaan barang elektronik, komputer dan furniture yang berkantor pusat di Jakarta dan membuka cabang di seluruh Indonesia termasuk di Tangerang Jl. Raya serpong KM 7 Pakulonan Serpong (Kompleks Sutera Niaga 1/65). Dalam aktivitas pengajuan kredit yang dilakukan antara pelanggan dan PT. Adira seringkali terjadi masalah diantaranya informasi mengenai disetujui atau tidaknya pengajuan kredit oleh pelanggan terlalu lama dikarenakan dalam proses pengajuan kredit tersebut masih menggunakan proses manual berupa pengisian beberapa formulir-formulir yang mana nantinya formulir tersebut akan di rekapitulasi setelah itu baru disampaikan ke pusat, sehingga menyebabkan informasi yang ditunggu oleh pelanggan tersebut lama. Disamping itu dengan proses yang masih manual, sering adanya kehilangan berkas dikarenakan banyaknya tumpukan pengajuan oleh pelanggan. Oleh karena itu, penulis mencoba mengusulkan suatu alternatif solusi untuk pemecahan masalah dengan merancang suatu sistem aplikasi berbasis web dalam pengajuan kredit. Diharapkan dengan adanya sistem ini akan memecahkan masalah yang dihadapi oleh PT. Adira dan menambah kepercayaan pelanggan terhadap PT. Adira.
Pengaruh GCG, Leverage, Pengungkapan CSR terhadap Performance Financial pada Perbankan Syariah di Indonesia dengan Ukuran Perusahaan sebagai Variabel Moderasi Ghina Kemala Dewi; Indah Fitri Yani; Yohana Yohana; Nawang Kalbuana; Muhammad Tho’in
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.117 KB) | DOI: 10.29040/jiei.v7i3.3600

Abstract

This study aims to determine how the effect of GCG, leverage, CSR disclosure on financial performance with firm size as a moderating variable. The population in this study is Islamic banking registered with Bank Indonesia (BI) during the 2015-2019 period. The technique of determining the sample in this study is purposive sampling technique and for data analysis this study uses multiple linear analysis techniques. This study reveals that GCG has no significant effect on financial performance, leverage has a positive and significant effect on financial performance, CSR disclosure has a positive and significant effect on financial performance, firm size has no effect on the effect of GCG on financial performance, firm size has no effect on leverage on financial performance. financial performance, and firm size has a negative effect on the effect of CSR disclosure on financial performance.
Pengaruh Pengungkapan Corporate Social Responsibility, Persistensi Laba dan Pertumbuhan Laba Terhadap Manajemen Laba Pada Perusaaan Yang Terdaftar di Jakarta Islamic Index Nawang Kalbuana; Satiti Utami; Aditya Pratama
Jurnal Ilmiah Ekonomi Islam Vol 6, No 2 (2020): JIEI, Vol.06, No. 02 Juli 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.469 KB) | DOI: 10.29040/jiei.v6i2.1107

Abstract

Earning management is often done by the company, but until now very rarely research conducted especially on companies that apply the principle of Islam so that the whole company impressed will apply it. The purpose of this research is to prove and analyze the influence of corporate social responsibility disclosure, profit-statement, and profit growth on earning management, especially in companies listed in the Jakarta Islamic Index (JII) during 2015-2018. Earning management uses Jones ' modification Model (1995), independent variables are researched, among others, corporate social responsibility disclosures, profit persistence, and profit growth. Samples were selected by the Purposive sampling method and were conducted hypothesis testing using multiple linear regression analysis methods. Based on the results of research that has been done proved that in the company applying the ethical principles of Islam shows that the disclosure of corporate responsibility and persistence of profit proved to have no influence on earning management, but profit growth has a significant positive influence on earning management.
Co-Authors A Nugroho Budi Rukisman Abdul Haris Abdul Haris Abimanyu, Yudha Absari, Rafi Adelina Suryati Aditya Pratama Adrian Yan Wicaksono Agung Muhammad Rizky Firmansyah Agung N Jati Agung N. Jati Agus Mursidi Agustin, Nunung  Haryani  Agustina Agustina Agustina Ahmad Fiqri Alfan Hugo Allesandro Surya Perdana Alwazir Abdusshomad Alwazir Abdusshomad Amal Fatkhulloh Amal Fatkulloh Amri, Riza Nuril Anak Agung Bayu Amertha Ananta Fatah, Faiz Andi Intan Bp Anis Marjukah Anis Marjukah Anis Marjukah Anna F. Setianingtyas Anna Febrianty Anugrah Rangga Mukti Wibowo Arsanto Noorwahyu Arti, Endang Sugih Aslan Aslan Attabi, Naufal M. Ayshia Putri, Shakila Ayu Dela Gayatri, I Dewa Ayu Setiani Mayzaroh Aziz, Achmad Maulana Rafi’uzzaky Bagas Adhi Pradana Banny Kurnianto Benny Kurnianto Benny Kurnianto Briantama Maulidza Rizky Budi Prasetyo Budi Prasetyo Cakranegara, Pandu Adi Catra Indra Cahyadi Catra Indra Cahyadi Chandra Puspa Arum Pertiwi Chintya Wangsih, Ingkak Dadan Ramdhani Danu Tirta Mihardja Darmawansyah, Iwan Deden Subagja Devia Rahma Yanti Dhaffa Augustino Richardo Nayottama Dian Anggraini Purwaningtyas Dian Anggraini Purwaningtyas Dini Wagini Djoko Herwanto Dwi Lestary DWI SANTOSO Dwi Santoso Ego Widoro Endang Sugih Arti Endang Wulandari Endang Wulandari Faizal, Irwan Fawwaz Yusa Gifari Fera Tj Fera Tjahjani Fernanda, Widya Fitri Fidayanti Gede Rivananda Widya Putra Ghina Kemala Dewi Gunawan, Fandhy Habibie Insan, Gentma Hari Kurniawanto Haryati, Yuli Hasibuan, Harliansyah Hastomo, Widi Hemi Pamuraharjo Hemi Pamuraharjo Hendra, Oke Hendro Widiarto Herssyputra, Ryandipta Irvine Hidayah Nurhasana Horacio Fabiano Meliala Ifah Nabillah Ika Endrawijaya Imam Haryadi Imam Haryadi Wibowo Imam Sonhaji Indah Fitri Yani Ingkak Chintya Wangsih Ingkak Chitya Wingsih Ipat Patmawati Irawandi, Desviany IRWAN FAIZAL istiqomah istiqomah Jeremias Jairo Pramono Joyo Hariyomadi Kardi Kardi Kardi Kardi, Kardi Karno, Adhitio Satyo Bayangkari KGS Ismail KHOIRUL ANAM khoirul anam Kun Ismawati kun ismawati Kurnianto, Benny Kurniawati, Zulina Kusiyah Kusumaningdiah Retno Setiorini Laura Meirien Olivia P Lia Uzliawati Lilis Kurnianingsih Lina Rosmayanti Lussiana ETP M. Samudera Novarizki Adityanto Nursin Machmiyana, Ichiyu Madusedani, Ida Ayu Made Dewi Marista Winanti Sutadipraja Martha Saulina Maulidatul Mutamimah Merentek, Evita Helena Moch Faisal Yoga Moh. Rofiki Mohamad Fathan Azka Fakhreza Muhamad Taqi Muhammad Fachri Muhammad Fikri Laoli Muhammad Tho’in Mukti Wijaya Munawar Muchlish Musdjalifah, Sabnah Muzayyin, Akmal Nadia Wulandari Nadif Azfa Nisfiani, Ervina Nita Yulistiani Nunuk Praptiningsih Nunuk Praptiningsih Nurul Aini Nurwati Nurwati Oke Hendra Oke Hendra Oki Kuntaryanto Oki Kuntaryanto Oki Kuntaryanto Pangsa Rizkina Aswia Pebrianti, Rizka Pertiwi, Chandra Puspa Arum Praptiningsih, Nunuk Prasetya, Catur Sidiq Prasetyono Hendriarto Prastio Prastio Prayogi, Arditya Purwaningtyas, Dian Anggraini Purwanto , Sidiq Purwanto, Sidiq Putra Hidayatulloh Putri, Widya Nastiti Sari Rusna Raden Muhammad Ilhanur Akib Rahmawati Sukra Ranny Cynthia Aryadi Ratri Nur Indah Sari Rinosa Ari Widagdo Rivandi Hafieza Riyanto Saputro Robayany, Almubarokah Tri Rosmayanti, Lina Rusdiyanto Rusdiyanto Ruth Marito Lumban Gaol Ruth Marito Maritho Lumban Gaol Sanjaya, I Putu Ryan Saputra, Surya Tri Satiti Utami Siahaan, Ganda Sihono Siraj Siti Noviana Rahma Putri Sity Aisyah Solihin Solihin Solihin Sonhaji, Imam Sri Yuningsih Stefen Satria Tanoto Subagja, Deden Sukra, Rahmawati Sunaryo, Aisha Tabina Cahyarani Sundoro Sundoro Sundoro Sundoro Supri Supri Surya Tri Saputra Suse Lamtiar Sutadipraja, Marista Winanti Syarifah Aini Syarifah Aini Tama, Alamsyah Pandu Yudhya Tarigan, Pelinta Tarigan, Pelinta Taufik Rohman Thrifty Harianja Titik Purwanti Titik Purwanti Titik Purwanti Titik Purwanti Titik Purwanti Togi Adnan Toni Tri Saputra, Surya Tri Utami Wagini, Dini Wahyu Dwi Agustini Wahyu Kurniawan Wahyudono, Wahyudono Wati, Wina Hera Widanarni Pudjiastuti Widoro, Ego Wildan Hidayat Wildan Hidayat Wulansari, Nurul Yenni Arnas Yohana Yohana Yohana Yohana yohana yohana Yoyok Cahyono Yudha Abimanyu Yunita Yunita Yusmana, Wawan zein indra utama Zulfikar Ikhsan Pane Zulina Kurniawati Zuyina Luklukaningsih Zuyina Luklukaningsih ⁠Irwan Faizal