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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Accounting and Finance Management (JAFM)
Murtopo, Purno
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Economics, Econometrics & Finance

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Penerapan Pemodelan Konsep Dinamis dalam Keputusan Bisnis: Optimalisasi Keputusan dengan Linear Optimization, Decision Tree dan Scenario Test Murtopo, Purno; Dwi Yulianto, Imam; Suparno, Suparno; Saparuddin, Saparuddin
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1815

Abstract

Dalam era bisnis digital yang penuh dinamika dan ketidakpastian, pengambilan keputusan berbasis data menjadi elemen penting bagi keberlangsungan dan daya saing perusahaan. Penelitian ini mengkaji penerapan pemodelan konsep dinamis melalui integrasi tiga metode utama, yaitu Linear Optimization, Decision Tree, dan Scenario Test. Ketiga metode tersebut dianalisis sebagai pendekatan yang saling melengkapi dalam proses pengambilan keputusan strategis yang adaptif. Linear Optimization berfungsi mengoptimalkan alokasi sumber daya secara matematis guna mencapai efisiensi biaya dan peningkatan profitabilitas. Decision Tree memberikan struktur visual yang sistematis untuk mengevaluasi berbagai alternatif keputusan berdasarkan data historis dan probabilitas. Scenario Test digunakan untuk memproyeksikan serta mengantisipasi dampak dari kemungkinan perubahan lingkungan bisnis di masa depan. Melalui pendekatan kualitatif dan analisis studi kasus pada sektor manufaktur, kesehatan, teknologi, dan otomotif, penelitian ini menemukan bahwa integrasi ketiga metode menghasilkan keputusan yang lebih tangguh, fleksibel, dan berbasis data. Implikasi teoretis dan praktis mencakup pengembangan kerangka kerja hibrida untuk pengambilan keputusan serta potensi penerapan teknologi kecerdasan buatan dan big data analytics. Penelitian ini merekomendasikan pengembangan model dinamis yang lebih adaptif terhadap perubahan ekonomi dan geopolitik global.
Corporate Tax Planning Strategies: The Role of Shell Companies in Tax Havens and Their Impact on Emerging Markets Saratian, Eko Tama; Murtopo, Purno; Yulianto, Imam Dwi; Pahala, Indra; Handaru, Agung Wahyu
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4461

Abstract

This study examines tax planning strategies employed by multinational corporations, focusing on the role of shell companies in tax havens and their impact on emerging markets. Using a systematic literature review approach, the research explores various tax planning techniques such as transfer pricing, profit shifting, and the utilization of international tax treaties to optimize tax liabilities. The findings indicate that these practices contribute to significant tax revenue losses in emerging economies, affecting fiscal stability and economic growth. Despite the implementation of international regulations such as the OECD’s Base Erosion and Profit Shifting (BEPS) initiative to curb tax avoidance, multinational corporations continue to adapt with new strategies. This study recommends enhancing tax transparency, strengthening international cooperation, and reforming tax policies in emerging markets to mitigate the adverse effects of corporate tax avoidance.
Co-Authors Agung Wahyu Handaru Dwi Yulianto, Imam Eko Tama Putra Saratian Indra Pahala Saparuddin Saparuddin Suparno Suparno Yulianto, Imam Dwi