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Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, Penghindaran Pajak pada Perusahaan Subindustri Produksi Batubara: pengaruh profitabilitas, leverage, dan pertumbuhan penjualan terhadap penghindaran pajak pada perusahaan sub industri pertambangan coal production yang terdaftar di Bursa Efek Indonesia tahun 2019 - 2023. yanti, lisma; Agusiady, Ricky; Fitriana
Jurnal Administrasi Publik dan Bisnis Vol 7 No 1 (2025): Maret
Publisher : LPPM STIA Lancang Kuning Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36917/japabis.v7i1.222

Abstract

This study was conducted to analyze the influence of profitability, leverage, and sales growth on tax avoidance in coal production mining sub-industry companies listed on the Indonesia Stock Exchange in 2019 - 2023. The data in this study is secondary data derived from the annual reports of coal mining companies published on the Indonesia Stock Exchange in 2019, 2020, 2021, 2022, and 2023. Considering the relatively small number of populations, the sample determination uses saturated sampling, so the sample used in this study is 34 companies. Data analysis uses the panel data regression method. The results of the study show that the average value of the company's profitability is 0.024111, then the average value of the company's leverage is 0.0461943, for the average value of the company's sales growth is 0.2115858, and as many as 98 financial statements are indicated to be tax avoidance (CETR < 25%). Furthermore, profitability affects tax avoidance. Leverage has no effect on tax avoidance, and sales growth has no effect on tax avoidance. Simultaneously, profitability, leverage, and sales growth have an effect on tax avoidance with an R-Square value of 0.0837 (8.37%). The remaining 91.63% was influenced by other variables that were not studied in this study, such as: company size, corporate social responsibility, capital intensity, audit quality, etc.
PENGARUH STATUS AKREDITASI DAN REKAM MEDIS ELEKTRONIK TERHADAP KEPUASAN PASIEN MELALUI MUTU PELAYANAN SEBAGAI VARIABEL INTERVENING (STUDI KASUS PADA PUSKESMAS DI KABUPATEN PENAJAM PASER UTARA) Beddu, Erniaty; Yuliaty, Farida; Agusiady, Ricky; Kosasih, Kosasih
PREPOTIF : JURNAL KESEHATAN MASYARAKAT Vol. 9 No. 2 (2025): AGUSTUS 2025
Publisher : Universitas Pahlawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/prepotif.v9i2.45763

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh status akreditasi dan RME terhadap kepuasan pasien melalui mutu pelayanan sebagai variabel intervening. Di era digitalisasi, akreditasi dan RME menjadi indikator penting dalam meningkatkan mutu pelayanan kesehatan. Mutu pelayanan yang baik diharapkan dapat meningkatkan kepuasan pasien. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan pendekatan deskriptif verifikatif. Data dikumpulkan dengan kuesioner menggunakan skala likert terhadap 100 pasien pada 11 puskesmas di Kabupaten Penajam Paser Utara dengan Teknik cluster proportional random sampling selanjutnya penentuan responden dengan incidental sampling, analisis data dengan menggunakan Structural Equation Modeling - Partial Least Square dengan bantuan software SmartPLS 4. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh langsung yang signifikan dan positif status akreditasi terhadap mutu pelayanan, RME terhadap mutu pelayanan, status akreditasi terhadap kepuasan pasien dan mutu pelayanan terhadap kepuasan pasien. Mutu pelayanan dengan tujuh dimensi yaitu efektif (effective), keselamatan (save), berorientasi kepada pasien / pengguna layanan (people-centered), tepat waktu (timely), efisien (efficient), adil (equitable), dan terintegrasi (integrated), terbukti menjadi variabel intervening yang memperkuat pengaruh status akreditasi dan RME terhadap kepuasan pasien. Dengan demikian, peningkatan status akreditasi dan optimalisasi penggunaan RME dapat meningkatkan mutu pelayanan yang berdampak pada kepuasan pasien.
Analysis of Innovation Technology Implementation and Risk-Based Internal Audits on Company Performance Optimization (Case Study of a Listed State- BUMN Bank) Anisha Natasya; Ricky Agusiady; Haddan Dongoran
Jurnal Dialektika: Jurnal Ilmu Sosial Vol. 23 No. 3 (2025): Jurnal Dialektika: Jurnal Ilmu Sosial
Publisher : Pengurus Pusat Perkumpulan Ilmuwan Administrasi Negara Indonesia (PIANI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63309/dialektika.v23i3.733

Abstract

The development of the Industrial Revolution 4.0 towards Society 5.0 is driving digital transformation in the banking sector, including state-owned banks listed on the Indonesia Stock Exchange. Global challenges, competition with private banks and fintech, and fraud risks require companies to optimize performance through the implementation of innovative technologies overseen by risk-based internal audits. This study aims to analyze and explain the application of innovative technologies and risk-based internal audits to company performance, analyze how risk-based internal audits encourage innovation and strengthen control mechanisms, and explain how the integration of both contributes simultaneously to performance optimization, particularly in the listed state-owned banking sector (Bank Mandiri, BNI, and BRI). This study uses a descriptive quantitative approach and verification through a literature review and secondary data for the 2023–2024 period. The results show that the implementation of innovative technologies such as Artificial Intelligence (AI), Big Data Analytics, Blockchain, and Robotic Process Automation (RPA) has a significant impact on improving company performance. This is evident in the increase in revenue, profit, ROA, and ROE at the three state-owned banks. The implementation of risk-based internal audits has been proven to drive innovation and efficiency through a digital audit system that accelerates the audit process, increases data accuracy, strengthens risk management, and improves fraud detection with the support of AI and data analytics. The results of the correlation test show a strong relationship between innovation technology and risk-based audits (r = 0.56), as well as between risk-based audits and company performance (r = 0.47), indicating that risk-based audits are an enabler for the effectiveness of innovation. The conclusion of the study is that innovation technology and risk-based internal audits result in more optimal, efficient, transparent, and sustainable company performance.
Peningkatan Efektivitas Social Entrepreneurship Dalam Mengatasi Tantangan Keberlanjutan Studi Kasus Pada PT Pertamina (Persero) Marsel Pasaribu; Ricky Agusiady; Fitriana
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 11 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss11pp4251-4259

Abstract

This study aims to analyze and improve the effectiveness of social entrepreneurship practices implemented by PT Pertamina (Persero) in facing sustainability challenges. As global pressure on environmental, social, and economic issues increases, the role of companies in supporting sustainable development is becoming increasingly crucial. Through a qualitative approach with a case study method, this study explores the implementation of social entrepreneurship programs integrated into corporate social responsibility (CSR) activities. Data collection techniques were carried out through in-depth interviews, field observations, and documentation studies of various MSME development programs, social entrepreneurship training, and multi-stakeholder collaborations implemented by PT Pertamina The research results indicate that the social entrepreneurship program has had a positive impact in increasing community economic capacity and promoting environmental awareness. However, several challenges were identified, such as limited market access, post-intervention program sustainability, and a suboptimal long-term impact-based evaluation system. This study recommends strengthening the monitoring and evaluation system, increasing cross-sector synergy, and integrating sustainability strategies throughout the social program value chain. These improvements can maximize the effectiveness of social entrepreneurship as a solution to sustainability challenges.
POST COVID: WHAT LESSONS CAN BE LEARNED FOR THE BANKING AND MSME INDUSTRY Zaenal Aripin; Ricky Agusiady; Didin Saepudin
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 1 (2023): Kisa Institute - December 2023
Publisher : PT. Kreatif Indonesia Satu

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Abstract

The COVID-19 pandemic has had a significant impact on global business dynamics, especially in the banking industry and Micro, Small and Medium Enterprises (MSMEs). Changes in consumer behavior, economic uncertainty, and supply chain disruption demand rapid adaptation and innovation. Therefore, this study aims to explore lessons learned from post-COVID-19 experiences and apply them in the context of the banking industry and MSMEs. This research aims to identify key lessons that can be drawn from the post-COVID-19 experience and analyze the impact on the strategy and sustainability of the banking industry and the development of MSMEs. This research uses descriptive qualitative methods by conducting in-depth case studies of several banking institutions and MSMEs that have experienced significant changes after COVID-19. Data collection was conducted through interviews, document analysis, and participatory observation. This research resulted in an in-depth understanding of the impact of COVID-19 on the banking industry and MSMEs, as well as the identification of key lessons. It found that adaptability, cross-sector collaboration, digital transformation, and adaptive risk management are crucial elements for the future success and sustainability of these two sectors.
Micro and Small Enterprise Development: Modeling the Triangle of Business Consulting, Knowledge Absorption Capacity, and Innovation in Indonesia Didin Saepudin; Ricky Agusiady; Zaenal Aripin
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 2 (2024): Kisa Institute - January 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Micro and Small Enterprise (MSE) development has an undeniable role in Indonesia's economic dynamics. The success of MSEs in facing challenges and achieving sustainable growth is key to the country's economic progress. This study aims to detail and understand the impact of the business consulting triangle, knowledge absorption capacity, and innovation on the development of MSEs in Indonesia. The research method used involved an in-depth literature review and a qualitative approach. The literature review opened up horizons of understanding on key concepts related to MSEs, while the qualitative approach provided the ability to explore and understand the broader context and dynamics affecting MSEs. The results of this study reveal that the triangle of business consulting, knowledge absorption capacity and innovation plays an important role in forming the foundation of MSE growth. Successful implementation of this model can help MSEs optimize their potential, improve competitiveness and contribute to national economic development. This research provides in-depth insights for stakeholders, government and businesses related to MSEs in Indonesia. The implications of these findings can be used as a basis for designing more effective policies, strateg
THE IMPORTANCE OF A SENSE OF PURPOSE FOR SALESPERSONS: MORE THAN JUST A FINANCIAL ASPECT Zaenal Aripin; Ricky Agusiady; Maya Ariyanti
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 3 (2024): Kisa Institute - February 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

In a competitive business environment, the role of a salesperson is not only limited to achieving financial targets, but also involves creating strong relationships with customers and contributing to the company's long-term goals. In this context, it is important to understand the role of a sense of purpose as a powerful motivator for salespeople, which goes far beyond just the financial aspect. This research aims to explore the importance of a sense of purpose for salespeople and its impact on performance, customer relationships and mental well-being. The research method used is qualitative with a descriptive analysis approach. Data was obtained through in-depth interviews with salespeople from various industries and content analysis of relevant literature. The research results show that a sense of purpose plays a key role in increasing sales force motivation, performance, and job satisfaction. Additionally, a sense of purpose also influences customer relationships, with salespeople who have a strong sense of purpose tending to be more caring and empathetic towards customer needs. Additionally, a sense of purpose is also linked to mental wellbeing, with salespeople who have a clear sense of purpose tending to have lower stress levels and better mental wellbeing.
STRATEGIES FOR MAINTAINING CUSTOMER SATISFACTION POST PRODUCT RECALL: SYNERGY OF SETTLEMENT, BRAND EQUITY, AND LEVEL OF SEVERITY Zaenal Aripin; Ricky Agusiady; Kosasih
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 3 (2024): Kisa Institute - February 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

The strategy of maintaining customer satisfaction after product withdrawal is a major concern for companies in the competitive business era. This research aims to investigate how completion synergy, brand equity, and product withdrawal severity interact in the context of strategies for maintaining customer satisfaction. The main objective of this research is to understand how completion synergy, brand equity, and severity of product withdrawal influence customer satisfaction after product withdrawal. In addition, this study also aims to explore effective strategies in managing various levels of product withdrawal severity. The research method used in this research is qualitative, using data obtained from related journals, articles and books. Qualitative data will be analyzed using an inductive approach to explore various aspects of strategies for maintaining customer satisfaction after product withdrawal. The research results show that completion synergy, brand equity, and the severity of product withdrawal interact with each other and influence customer satisfaction after product withdrawal. Companies that are able to provide holistic solutions, have strong brand equity, and respond appropriately to the severity of product recalls tend to have higher levels of customer satisfaction.
DIGITAL TRANSFORMATION IN INDONESIAN SMES: DRIVERS, BARRIERS, AND PERFORMANCE OUTCOMES Zaenal Aripin; Bambang Susanto; Ricky Agusiady
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 11 (2024): KISA Institute: October 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background: Indonesian small and medium enterprises (SMEs) constitute 99.9% of all businesses and contribute significantly to national GDP. However, digital adoption remains fragmented, with only 16% achieving advanced integration levels. The acceleration of digitalization post-pandemic has created unprecedented pressure on SMEs to transform digitally while simultaneously facing substantial resource, capability, and infrastructure constraints unique to emerging market contexts. Aims: This research investigates the multifaceted dynamics of digital transformation among Indonesian SMEs by examining: (1) primary drivers compelling digital adoption, (2) critical barriers impeding transformation efforts, and (3) performance outcomes associated with varying digital maturity levels. The study aims to develop a contextualized framework explaining digital transformation patterns in resource-constrained emerging market environments. Research Method: A mixed-methods design combined quantitative survey analysis of 287 SMEs across manufacturing, retail, services, and technology sectors with qualitative interviews of 15 business owners. Data collection spanned Jakarta, Surabaya, and Bandung during March-August 2024. Partial Least Squares Structural Equation Modeling (PLS-SEM) analyzed quantitative relationships while thematic analysis examined qualitative insights, enabling methodological triangulation. Results and Conclusion: Findings reveal customer expectations (β=0.42, p<0.001) as the strongest adoption driver, followed by competitive pressures (β=0.38) and supply chain requirements (β=0.31). Financial constraints emerged as the most cited barrier (73% of respondents), alongside skills gaps (67%) and technical complexity (58%). Digital maturity demonstrates significant positive correlations with operational efficiency improvements (r=0.48), market expansion (r=0.52), and revenue growth (r=0.56). Three distinct transformation archetypes emerged: Compliance-Driven adopters (38%), Strategic Adopters (29%), and Pioneering Transformers (33%). Contribution: This study extends Technology-Organization-Environment (TOE) framework application in emerging markets by demonstrating organizational learning capabilities as critical mediators between external pressures and adoption outcomes. The identification of distinct transformation archetypes reveals heterogeneity in organizational responses, contradicting institutional isomorphism predictions. Findings inform both SME strategic planning and policy interventions supporting inclusive digital economy development.
EXPLORING THE ROLE OF CORPORATE GOVERNANCE IN ENHANCING THE TRANSPARENCY OF BANKING INSTITUTIONS Zaenal Aripin; Bambang Susanto; Ricky Agusiady
Journal of Economics, Accounting, Business, Management, Engineering and Society Vol. 1 No. 12 (2024): KISA Institute: November 2024
Publisher : PT. Kreatif Indonesia Satu

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Abstract

Background:Corporate governance is critical for banking stability, with governance failures exposed as root causes of institutional collapse in financial crises. Aims:This study explores corporate governance's role in enhancing transparency and performance of banking institutions. Research Method:Using mixed-methods, we examined governance structures across 30 banks in diverse regulatory environments, analyzing governance metrics, performance indicators, and stakeholder interviews. Results and Conclusion:Banks with independent boards showed 15% higher ROE and 22% lower NPL ratios. Transparency correlated strongly with market valuations. Effectiveness varies across contexts with cultural and regulatory moderators. Contribution:The research elucidates mechanisms through which governance influences banking performance and provides practical frameworks for strengthening governance systems.