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LITERATUR REVIEW: PENGARUH PERENCANAAN PAJAK PPH 21 TAHUN 2021-2022 PADA PAJAK PENGHASILAN BADAN Aditya, Farhan; Prasetya, Maftuhin Agung; Teguh Adi P; Hidayat, M. Taufiq
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 6 (2024): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v13i6.9764

Penelitian ini membahas pengaruh perencanaan pajak, khususnya Pajak Penghasilan (PPh) Pasal 21, terhadap efisiensi dan optimalisasi kewajiban perpajakan pada pajak penghasilan badan pada tahun 2021-2022. Perencanaan pajak dilakukan dengan memanfaatkan metode seperti gross, net, dan gross-up untuk mengelola beban pajak secara strategis. Hasil literatur menunjukkan bahwa metode perencanaan pajak yang tepat dapat mengurangi beban pajak tanpa melanggar ketentuan hukum, meningkatkan kepatuhan terhadap regulasi perpajakan, dan memperkuat efisiensi keuangan perusahaan. Selain itu, penelitian ini mengidentifikasi pentingnya pengetahuan mendalam tentang regulasi perpajakan, pengembangan kemampuan sumber daya manusia, dan penggunaan teknologi pendukung dalam implementasi perencanaan pajak. Oleh karena itu, strategi perencanaan pajak yang terintegrasi menjadi komponen penting dalam mendukung pertumbuhan berkelanjutan dan profitabilitas pajak penghasilan badan.

PERBANDINGAN KINERJA KEUANGAN DENGAN MENGGUNAKAN ANALISIS RASIO KEUANGAN PERUSAHAAN PERBANKAN DI INDONESIA (STUDI PADA BANK BNI,BANK BRI, BANK MANDIRI, DAN BANK BCA PERIODE 2019-2023) Rohman Syah, Muhammad Nur; Priansyah, Teguh adi; Aditya, Farhan; Sofyan, Achmad; Hidayati, Cholis
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 7 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v13i7.9807

Abstrak: Penelitian ini menganalisis kinerja keuangan empat bank besar di Indonesia, yaitu Bank BNI, Bank BRI, Bank Mandiri, dan Bank BCA, selama periode 2019-2023. Analisis dilakukan menggunakan metode rasio keuangan yang mencakup profitabilitas, solvabilitas, efisiensi operasional, dan Net Interest Margin (NIM). Hasil penelitian menunjukkan bahwa Bank BCA memiliki performa paling stabil dengan pertumbuhan yang konsisten dalam Return on Assets (ROA) dan Return on Equity (ROE), serta efisiensi operasional terbaik berdasarkan rasio BOPO. Bank BRI menonjol dalam NIM tertinggi sepanjang periode dan pemulihan cepat pasca pandemi. Bank Mandiri menunjukkan pertumbuhan moderat dengan ketergantungan lebih tinggi pada utang, sedangkan Bank BNI menghadapi tantangan signifikan dalam profitabilitas dan efisiensi. Penelitian ini memberikan wawasan penting bagi manajemen, investor, dan regulator untuk memahami perbedaan kinerja antar bank besar serta faktor-faktor yang memengaruhinya.

ANALISIS PENERAPAN ETIKA BISNIS TERHADAP KELANGSUNGAN USAHA PERUSAHAAN DAGANG Christian, James; Priansyah, Teguh Adi; Aditya, Farhan; Sandari, Tries Ellia
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 13 No. 11 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v13i11.10090

Perusahaan dagang di Indonesia hingga saat ini merupakan sebuah entitas bisnis yang memiliki kontribusi yang sangat penting dalam perekonomian nasional. Kontribusi dari perusahaan dagang di Indonesia dapat dilihat dari kemunculan berbagai macam toko, swalayan, supermarket hingga mall yang menyediakan produk dari pemasok (supplier) tanpa mengubah bentuk dari produk tersebut. Dalam menjalankan usaha, penerapan etika bisnis menjadi faktor yang berperan penting untuk mempertahankan kelangsungan usaha di berbagai sektor, tak terkecuali perusahaan dagang. Sayangnya, masih banyak pelanggaran yang dilakukan oleh berbagai oknum maupun pelaku bisnis di sektor perdagangan yang membuat stabilitas pada kelangsungan usaha tersebut tergangggu. Penelitian ini bertujuan untuk menganalisis penerapan etika bisnis pada sektor usaha perdagangan supaya terjaminnya kelangsungan usaha di perusahaan terkait. Kelangsungan usaha tidak hanya dilihat dari kemampuan perusahaan dagang dalam menghasilkan laba, melainkan dari perkiraan sejauh mana suatu usaha dapat terus berkembang dalam jangka waktu yang panjang. Metode penelitian yang digunakan dalam penelitian ini yaitu metode deskriptif kualitatif. Teknik penelitian menggunakan teknik observasi dan studi kepustakaan. Hasil dari penelitian ini merupakan sebuah gambaran mengenai bagaimana perusahaan dagang yang dijalankan dengan prinsip etika bisnis akan terhindar dari berbagai hambatan berupa kasus kecurangan, pencurian, hingga penggelapan dana yang akan mempengaruhi kelangsungan bisnis.

Pengaruh Faktor ESG (Environmental, Social, Governance) terhadap Kinerja Portofolio Investasi Jangka Panjang Ardhi, Fillah; Adi P, Teguh; Aditya, Farhan; Yovita R Pandin, Maria
PENG: Jurnal Ekonomi dan Manajemen Vol. 2 No. 2 (2025): Juli: Development Economics and Regular Economics
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/dqrt8t74

This research aims to explore the integration of ESG (Environmental, Social, and Governance) factors in the investment decision making process. Using a multimethod approach, this study applies secondary data analysis, ESG assessments and rankings, qualitative analysis of case studies, as well as simulation and portfolio analysis. Secondary data analysis reveals material trends, risks and opportunities related to ESG indicators that may affect long-term investment performance. Internal ESG assessments and ratings or through leading data providers are used to evaluate the ESG performance of companies. Interviews with investment managers, analysts and company representatives provide insight into ESG perceptions, practices and implementation challenges. Qualitative case studies reveal the dynamics and real impacts of ESG integration at the company level. Portfolio analysis and simulations help optimize investment composition by considering ESG factors. The findings of this research provide a comprehensive framework for investors to apply ESG considerations that are aligned with the principles of sustainability and social responsibility, while generating optimal returns in the long term. These results contribute to the development of more holistic and socially and environmentally responsible investment strategies.

Advancing Green Economy: Case Studies from Indonesia, Ghana, and Strategies for Governance and Eco-Management Ardhi, Fillah; Aditya, Farhan; Hwihanus
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2724

This paper underscores the imperative of acknowledging the adverse impacts of economic development to foster sustainable economic growth. It advocates for the adoption of the green economic concept as a viable solution, emphasizing natural resource conservation. Employing discriminant analysis, the study assesses green economic development across income-classified countries, revealing the significance of environmental factors such as emissions and forest area. While the principles of a green economy gain traction globally, concerns linger among some nations about potential hindrances to development. Consequently, a clear methodology for green economy implementation is crucial, particularly in the context of governance. The research discusses prerequisites, basic principles, and modeling techniques for green economy implementation, employing the IDEF0 methodology. Using Ghana as a case study, SWOT analysis evaluates its green economy transformation efforts, highlighting strengths like geographical advantages and weaknesses such as weak institutions. Opportunities include international support, while threats encompass inadequate technology development and corruption. The study underscores the necessity for policymakers to leverage strengths and opportunities while addressing weaknesses and threats, emphasizing science and technology education to support green economy development. Furthermore, the paper explores the significance of eco-management in fostering a green economy, advocating for new scientific approaches to managerial decision-making. It delineates management technologies for eco-management, focusing on resource-oriented production and competitive strategy. The study underscores the importance of resource efficiency in economic and environmental aspects, offering practical recommendations for industrial waste reuse. Lastly, employing the nonlinear ARDL approach, the paper analyzes the asymmetric impact of renewable energy generation and clean energy prices on green economy stock prices. Results indicate significant negative impacts of renewable energy generation, with clean energy prices exhibiting both positive and negative effects. The study concludes by highlighting the dominance of negative shocks and the intricate relationship between renewable energy generation, clean energy prices, and green economy stock prices.

Analisis Fundamental Makro, Struktur Kepemilikan Terhadap Nilai Perusahaan dengan Karakteristik Perusahaan, Kinerja Keuangan Sebagai Variabel Intervaning dalam Perusahaan Sektor Manufaktur yang Terdaftar pada Bursa Efek Indonesia pada Tahun 2019-2023 Aditya, Farhan; Hwihanus
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2745

This research aims to determine and analyze the influence of macro fundamental factors and ownership structure on company value, with financial performance and company characteristics as intervening variables. The macro fundamental factors studied include inflation, gross domestic income, interest rates and foreign exchange rates. The ownership structure is analyzed based on institutional, foreign, public, government and managerial ownership. Financial performance is measured through receivables turnover, ROA and ROE. Company characteristics include the number of board of directors, number of audit committees, company size, and company age. Company value is assessed through share price, Tobin's Q, and EPS. This research uses data from 6 companies listed on the IDX in the 2019-2023 period and analyzed using SmartPLS. The research results show that macro fundamentals have a significant effect on company value, ownership structure, company characteristics and financial performance. Ownership structure also has a significant influence on company value, company characteristics and financial performance. In addition, company characteristics have a significant effect on company value and financial performance, and financial performance has a significant effect on company value. This research provides important insights for companies and investors in understanding the factors that influence company value and investment decision making.

Advancing Green Economy: Case Studies from Indonesia, Ghana, and Strategies for Governance and Eco-Management Ardhi, Fillah; Aditya, Farhan; Hwihanus
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2724

This paper underscores the imperative of acknowledging the adverse impacts of economic development to foster sustainable economic growth. It advocates for the adoption of the green economic concept as a viable solution, emphasizing natural resource conservation. Employing discriminant analysis, the study assesses green economic development across income-classified countries, revealing the significance of environmental factors such as emissions and forest area. While the principles of a green economy gain traction globally, concerns linger among some nations about potential hindrances to development. Consequently, a clear methodology for green economy implementation is crucial, particularly in the context of governance. The research discusses prerequisites, basic principles, and modeling techniques for green economy implementation, employing the IDEF0 methodology. Using Ghana as a case study, SWOT analysis evaluates its green economy transformation efforts, highlighting strengths like geographical advantages and weaknesses such as weak institutions. Opportunities include international support, while threats encompass inadequate technology development and corruption. The study underscores the necessity for policymakers to leverage strengths and opportunities while addressing weaknesses and threats, emphasizing science and technology education to support green economy development. Furthermore, the paper explores the significance of eco-management in fostering a green economy, advocating for new scientific approaches to managerial decision-making. It delineates management technologies for eco-management, focusing on resource-oriented production and competitive strategy. The study underscores the importance of resource efficiency in economic and environmental aspects, offering practical recommendations for industrial waste reuse. Lastly, employing the nonlinear ARDL approach, the paper analyzes the asymmetric impact of renewable energy generation and clean energy prices on green economy stock prices. Results indicate significant negative impacts of renewable energy generation, with clean energy prices exhibiting both positive and negative effects. The study concludes by highlighting the dominance of negative shocks and the intricate relationship between renewable energy generation, clean energy prices, and green economy stock prices.

Encouraging Young Entrepreneurs to Take Over Family Businesses Aditya, Farhan
Malacca: Journal of Management and Business Development Vol. 2 No. 1 (2025): Management and Business Development
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/malacca.v2i1.149

Naturally, they are crucial to the continuation of the family firm, being young people who inherited it and living in a Strategic location. Also, whether or not they are prepared to take risks as entrepreneurs will determine the long-term viability of the industrial park. A qualitative technique is utilized in this study's methodology. This study's data came from in-depth, semi-structured interviews. Data collection, editing, and classification are the first steps, followed by analysis and interpretation. Teens from the Jenang Kelapa Jombang complex whose families run their own businesses are the focus of this investigation. This study employs Phenomenological Analysis for its data analysis. There are four steps to data analysis: maintaining the data, interpreting it, summarizing it, and finally, presenting it. According to this study, the Jenang Kelapa Jombang center's youth have an entrepreneurial mentality that starts at a young age. Being a member of the family company molded their behavior and mentality, so it came easily to them. Another thing that came out of this study is that people can run their family business, follow in their parents' footsteps as entrepreneurs, and even have a post-graduate degree if they really want to.

MEASURING MUSLIM DECISIONS TO PURCHASE HALAL CERTIFIED PRODUCTS USING PLANNED BEHAVIOR THEORY Ardi, Muhammad; Mahdin, Mutiyah; Srigandawati; Aditya, Farhan; Kurniawan, Dedi
Jurnal Ilmiah Al-Tsarwah Vol. 7 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v7i2.8601

This research modifies the theory of planned behavior in Muslim decision making in purchasing halal certified products among madrasah teachers and is the first research that is used as the object of research, namely madrasah teachers. The assumptions offered are: (1) attitudes, subjective norms, behavioral control and purchase intentions influence the decisions of madrasah teachers in Bone district buying halal certified products, (2) Finding out the magnitude of the direct and indirect influence on Muslims' decisions to buy halal certified food with the theory of planned behavior on madrasah teachers. In achieving this goal, an inductive approach was used with a quantitative method in collecting data using a closed questionnaire technique via Google Form which was constructed using variables adopted from the theory of planned behavior by taking samples randomly from North Bone, city and South Bone areas which have schools. madrasa. The sample size criteria were adjusted to the analysis of the variance-based Structural Equation Modeling (SEM) approach with the partial Least Square (PLS) method. The required data is collected using observation methods, distributing questionnaires and documentation. The data that has been collected is analyzed quantitatively and the data that has been obtained through observation is expressed based on narrative. The research results show that the findings of this research show three things. First, attitude has no influence on the decision to buy halal-certified food, only Subjective norm and behavioral control variables have a direct influence on a person's decision to use halal products, especially among madrasah teachers in Bone Regency. Second, lack of literacy regarding purchasing decisions. Third, all variables when constructed through moderating variables to see the indirect influence have no influence on purchasing decisions.

PENGEMBANGAN APLIKASI PEMETAAN ZONASI SEKOLAH DASAR DI KOTA GORONTALO MENGGUNAKAN METODE K-MEANS Aditya, Farhan; Katili, Muhammad Rifai; Ahaliki, Budiyanto
Diffusion: Journal of Systems and Information Technology Vol 4, No 2 (2024): July 2024
Publisher : Gorontalo State University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37031/diffusion.v4i2.26430

Basic education is a general education that lasts for nine years, consisting of six years in elementary school and three years in junior high school. The aim of basic education is to procide fundamental skills to learners to develop their lives as individuals, community members, citizens, and human beings, and to prepeare them for further education in secondary schools. Every citizens is responsible for ensuring the continuty of educational services. Ironically, in Gorontalo City, the students admission remains the most discussed topic among parents of students every new academic year. This is mainly due to the accessibility of education in certain areas where fraudulent practices in the admission process occur. This situation has left prospective students and parents dissatisfied with the existing system. Therefore, the author considered the need for a method to address this root issue. The method that can be used is the K-means method, which can be applied to the educational system for the students admission. The web-based geoghrapic information feature was developedusing a prototype method. The obtained result include the equal distribution of prospective students in elementary schools based on the zoning mapping of Gorontalo city

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