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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal Disrupsi Bisnis Abdimisi International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2) JURNAL LENTERA AKUNTANSI Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Educoretax Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Accounting, Management and Economics Research Journal of Management Accounting, Tax and Production Perwira Journal of Economics and Business (PJEB) Jurnal Ekonomi dan Bisnis
Ismanto, Juli
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Impact of Company Characteristics, Liquidity, and Good Corporate Governance on Tax Aggression Ismanto, Juli; Purnomo, Listiya Ike; Cahyani, Yenni; Rifai, Ahmad; Ruhiyat, Endang
EAJ (Economic and Accounting Journal) Vol. 5 No. 1 (2022): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v5i1.y2022.p86-104

Abstract

This study aims to determine the impact of company characteristics, liquidity, and good corporate governance on tax aggressiveness. As secondary data, annual report information from companies included in the LQ45 index and listed on the IDX between 2016 and 2020 is utilized. The sample size was fourteen companies. The study used regression analysis of panel data as a methodology. The results indicated that the liquidity variables partially influenced tax aggressiveness, whereas the company's characteristics and good corporate governance did not. The test results suggest that if the liquidity level is low, it will reduce the level of creditor trust and result in a decrease in the level of capital loans by creditors; therefore, the company will maintain its liquidity level so as not to engage in tax avoidance.
Pengaruh Kepemilikan Institusional, Modal Intelektual, Corporate Social Responsibility dan Manajemen Risiko Terhadap Nilai Perusahaan Ismanto, Juli; Effriyanti, Effriyanti
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 2 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i2.y2025.p127-141

Abstract

This study examines the effect of institutional ownership, intellectual capital, corporate social responsibility (CSR), and risk management on company value in 14 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 using panel data regression analysis. The results indicate that institutional ownership has no significant effect, while intellectual capital has a negative effect, and CSR and risk management have a positive effect on firm value. The practical implications of these findings emphasize the need to optimize communication strategies to change the market's negative perception of intellectual capital investment, strengthen the implementation of sustainable CSR to build stakeholder loyalty and investor confidence, integrate risk management into business strategies to reduce uncertainty and increase transparency, and focus on internal governance mechanisms and regulatory oversight as a substitute for the role of institutional investors in the banking industry
PENGARUH ENTERPRISE RISK MANAGEMENT, PROFITABILITAS DAN KEPEMILIKAN MANAGERIAL TERHADAP NILAI PERUSAHAAN ASURANSI DI BURSA EFEK INDONESIA Ismanto, Juli; Rosini, Iin; Nofryanti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 2 (2023): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v18i2.16357

Abstract

This study aims to determine the impact of corporate risk management disclosure, profitability, and managerial ownership on firm value. Secondary data comes from the financial statements of insurance companies listed on the IDX between 2016 and 2021. Sixteen companies were used as research objects for six years of observation, resulting in 96 observations. This study used panel data regression analysis using Eviews12 data processing as the mechanism. The research findings show that enterprise risk management and managerial ownership do not affect firm value. On the other hand, profitability proxied by ROA has a significant and negative influence on firm value. Therefore, it can be concluded that profitability significantly affects firm value, with a negative coefficient indicating that low ROA means declining profits, reduced competitiveness, inadequate capital, and future business turmoil.
Pengaruh Beban Pajak Tangguhan, Book Tax Differences, Karakteristik Perusahaan Terhadap Manajemen Laba Aryani, Amelia; Ismanto, Juli
Perwira Journal of Economics & Business Vol 4 No 1 (2024)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v4i1.219

Abstract

This study aims to determine the effect of deferred tax costs, tax accounting differences, and company characteristics on earnings management practices in companies. Research variables include deferred tax expense, accounting tax spread, firm size, leverage, profitability, and company age. The main objective of this study is to understand how these factors influence the tendency of managers to manage earnings. The research method used in this research is empirical research with a quantitative approach. The data used is secondary data obtained from the issuer's financial reports and tax reports in [several countries]. The sampling technique used was purposive sampling, with a sample of the company population that met the search criteria. Data analysis was performed using multiple linear regression to examine the relationship between the independent variables (deferred tax expense, accounting tax difference, company size, leverage, profit, and age companies) companies) and the dependent variable (revenue management practices). . In addition, descriptive statistical analysis is also used to provide insight into the characteristics of the companies in the sample. The results show that deferred tax expense, tax accounting differences, firm size, leverage, profitability, and age have a significant effect on earnings management practices. Deferred tax expense and tax accounting differences are proven to have a positive relationship with earnings management practices, while company size, leverage, profitability and age have positive and negative relationships with earnings management activities. These results provide important information for practitioners, regulators and academics about the factors that influence earnings management practices. Furthermore, the results of this study also highlight the importance of paying attention to tax aspects and the differences between financial reports and tax reports in the corporate decision-making process. This research will contribute to the development of the accounting and finance literature and enhance the understanding of revenue management and its implications in the tax context.
PENGARUH KONSERVATISME AKUNTANSI, PERTUMBUHAN PENJUALAN DAN TATA KELOLA PERUSAHAAN TERHADAP TAX AVOIDANCE Ismanto, Juli
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.784

Abstract

This study aims to determine the effect of accounting conservatism, sales growth, and corporate governance on tax avoidance. Secondary data is sourced from the financial statements of companies included in the Consumer Non-Cyclicals index company in the Food & Beverage sub-sector listed on the IDX during the 2017-2021 period. The number of samples used was 22 companies as research objects for five years. Panel data regression analysis is used as a mechanism in this study. The results showed that accounting conservatism has a significant effect on tax avoidance. On the other hand, sales growth and corporate governance do not significantly affect tax avoidance. Therefore, it is indicated that accounting conservatism can indirectly affect tax avoidance by reducing corporate profits and producing more cautious financial statements.Keywords: Accounting Conservatism, Good Corporate Governance, Sales Growth, Tax Avoidance.
ANALISIS SERVQUAL TERHADAP KEPUASAN PELANGGAN DENGAN LOYALITAS SEBAGAI VARIABEL KONTROL (STUDI KASUS PADA PT ABC) Ismanto, Juli
Jurnal Disrupsi Bisnis Vol. 2 No. 1 (2019): Jurnal Disrupsi Bisnis
Publisher : Prodi Manajemen, Fakultas Ekonomi, Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/drb.v2i1.3641

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh construct servqual terhadap kepuasan pelanggan dengan loyalitas sebagai variable kontrol. Metode penelitian yang digunakan yaitu metode kuantitatif. Sampel dalam penelitian sebanyak 60 responden. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis yang digunakan adalah uji validitas, uji reliabilitas, analisis jalur (Structural Equation Modelling atau SEM-PLS), Importance Performance Analysis (IPA), dan Customer Satisfaction Index (CSI). Penelitian ini menunjukan hasil yang signifikan construct variable reability berpengaruh positif terhadap kepuasan pelanggan, sedangkan construct variable tangible, responsiveness, assurance dan emphaty tidak berpengaruh signifikan terhadap kepuasan pelanggan. Untuk construct variabel loyalitas pelanggan memiliki pengaruh positif paling besar terhadap kepuasan sebagai variabel kontrol adalah ketika efek dari product quality dan perceived value dapat dikendalikan. Customer Satisfacton Index (CSI) yang dihasilkan adalah 71.74%. Hal ini menunjukkan bahwa kepuasan PT ABC yang terdiri dari 5 atribut construct dalam variable servqual secara keseluruhan dapat dikatakan puas. Construct yang memberikan pengaruh terhadap masing-masing variable Servqual adalah construct variabel assurance, tangible, empaty, dan responsiveness dalam atribut komunikasi, kredibilitas, keamanan, kompetensi, dan sopan santun; Penampilan dan kemampuan sarana dan prasarana fisik perusahaan dan keadaan lingkungan sekitarnya adalah bukti nyata dari pelayanan yang diberikan oleh pemberi jasa, yang meliputi fasilitas fisik (gedung, gudang, dan lain sebagainya), perlengkapan dan peralatan yang dipergunakan (teknologi), serta penampilan pegawainya; memberikan perhatian yang tulus dan bersifat individual atau pribadi yang diberikan kepada para pelanggan; membantu dan memberikan pelayanan yang cepat dan tepat kepada pelanggan, dengan penyampaian informasi yang jelas.
Stop Bullying, Bangun Empati Psikoedukasi Pencegahan Kekerasan dan Dukungan Kesehatan Mental bagi Komunitas SMK TechnoMedia Ismanto, Juli
Abdimisi Vol. 6 No. 2 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v6i2.50540

Abstract

Bullying is a phenomenon that causes psychological and social harm to students, affecting their mental health, social interactions, and academic performance. The Community Service Activity (PKM) with the theme “Stop Bullying, Build Empathy: Psychoeducation on Violence Prevention and Mental Health Support for the SMKTechnoMedia Community” aims to raise awareness and develop effective preventive strategies within the school environment. Through psychoeducation, interactive training, and group discussions, the program successfully improved students' and educators' understanding of bullying definitions, types, and impacts. Activity outcomes showed changes in participants' attitudes, including increased awareness in reporting bullying incidents and involvement in creating a more supportive environment. The implementation of strategies, such as the formation of an anti-bullying team, counseling support, and strengthening school policies, has had a positive impact in creating a safer educational ecosystem. Despite challenges in implementing prevention measures, such as resistance to cultural change and insufficient training for educators, the program demonstrates that empathy-based and psychoeducational interventions can be effective solutions. To ensure the sustainability of the program, continuous monitoring, collaboration with psychologists, and broader outreach are needed. With a systematic strategy, it is hoped that the SMKTechnoMedia community can create an educational environment free from bullying and supportive of students' mental well-being. Keywords: Bullying; Empathy;Mental Health, Violence Prevention; Psychoeducation.
Co-Authors Abdurachman, Arya Afghoni, Lazuardi Hasan Ahmad Rifai Amelia, Tresya Aryani, Amelia Cahyani, Yenni Darmawan, Eka Effriyanti, Effriyanti IRWAN SETIAWAN Nofryanti Pernita, Dita Purnomo, Listiya Ike Rosini, Iin Ruhiyat, Endang Setiawati, Andini Silvera, Cut Putri Sulistyana, Dewi Wulandari, Resti