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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha TEKMAPRO Journal of Industrial Engineering and Management agriTECH Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Jurnal Ilmiah Wahana Akuntansi Cakrawala: Jurnal Litbang Kebijakan JAE (Jurnal Akuntansi dan Ekonomi) MBIA Dinasti International Journal of Education Management and Social Science Jurnal Ilmiah Edunomika (JIE) Jurnal Informatika Ekonomi Bisnis BUDGETING : Journal of Business, Management and Accounting Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Journal of Industrial Engineering & Management Research (JIEMAR) Jurnal Ekonomi Bisnis Dan Industri (EBI) Finansha: Journal of Sharia Financial Management Teaching and Learning Journal of Mandalika (Teacher) International Journal of Business, Law, and Education Jurnal Ekonomi Efektif Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Berajah Journal Indo-MathEdu Intellectuals Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan International Journal of Social Science, Education, Communication and Economics Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Rahmatan Lil’alamin Journal of Community Services (RLA) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Abdimas Indonesian Journal Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Jurnal Sosial dan Sains Jurnal Strategi dan Bisnis Moneter : Jurnal Keuangan dan Perbankan Indo-Fintech Intellectuals: Journal of Economics and Business TOFEDU: The Future of Education Journal Jurnal Informatika Ekonomi Bisnis Journal of Economics and Management Scienties International Journal of Economics, Management and Accounting Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Cendikia: Jurnal Pendidikan dan Pengajaran Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Wahono, Puji
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ASSESSING THE ROLE OF SCHOOL AND FAMILY ENVIRONMENT ON STUDENTS' LEARNING MOTIVATION: CASE STUDY AT PUBLIC VOCATIONAL SCHOOL Handayani, Wening; Wahono, Puji; Rachmadania, Rizki Firdausi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 5 No. 1 (2024): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0501.21

Abstract

The purpose of this assessment is to determine the impact of family and school environments on students' learning motivation at SMKN 51 Jakarta. This study uses a descriptive correlation research design. A sample of 152 students from Public Vocational High School 51 Jakarta was obtained through proportional random sampling techniques. By distributing questionnaires using a Likert scale. The data analysis technique used multiple linear regression using SPSS (Statistical Product for Service Solutions) as a tool. The results of the study indicate that, (1) there is a simultaneous influence between the School Environment and Family Environment on Learning Motivation, (2) there is a positive and significant influence of the School Environment on Learning Motivation, and (3) there is a positive and significant influence of the Family Environment on Learning Motivation. The study highlights the importance of collaborative support for a conducive school and family environment to increase students' learning motivation.
HOW COOPERATIVE LEARNING MODELS EFFECT LEARNING OUTCOMES IN VOCATIONAL EDUCATION? Alamsyah, Amalia Putri; Wahono, Puji; Rachmadania, Rizki Firdausi
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 5 No. 1 (2024): Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi
Publisher : Faculty of Economics and Business, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/jpepa.0501.20

Abstract

This research aims to determine the effect of using the Team Games Tournament (TGT) type cooperative learning model on the learning outcomes of class XI Office Management and Business Services (MPLB) students in the Office Management Concentration 1 subject at State Vocational Schools 3 Jakarta. The research uses a quantitative approach with quasi-experimentation. This study involved 71 class XI students from the MPLB department. This study uses a saturated sampling method, which is included in the non-probability sampling method category. The results of the research show that the TGT type cooperative learning model influences student learning outcomes. The results of hypothesis testing using the Independent Sample t-test show that the result is 0.009 < 0.05, and the calculated t value is greater than the t table, namely 2.701 > 1.995. Posttest calculations show that the experimental class using the TGT learning model obtained an average score of 80.08 which was higher than the average score of the control class using conventional learning methods of 75.51.
Analisis Bibliometrik: Innovation Dalam Competitive Advantage Olivia, Putri Sarah; Suparno, Suparno; Wahono, Puji; Handaru, Agung Wahyu
Jurnal Mirai Management Vol 9, No 1 (2024)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v9i1.6783

Abstract

Tujuan dari penelitian ini adalah untuk memberikan informasi dari hasil identifikasi dan pemetaan penelitian seputar kemitraan dalam mencapai keunggulan kompetitif. Metode penelitian yang digunakan adalah analisis bibliometrik melalui artikel yang ada di database Scopus. Prosedur utamanya adalah memfilter artikel secara manual dari hasil pencarian untuk mendapatkan artikel yang relevan. Total artikel yang diperoleh dari awal tahun penelitian 2000-2021 sebanyak 798 artikel, setelah melalui proses screening diperoleh 238 artikel relevan. Hasil penelitian menunjukkan total publikasi pada tahun 2000-2021 mengalami siklus yang fluktuatif, dengan puncak penelitian terjadi pada tahun 2020 sebanyak 22 artikel. Lalu negara yang paling banyak melakukan riset dan paling banyak di sitasi adalah Amerika Serikat dan Inggris. Sedangkan hasil pemetaan menggunakan VOSviewer diperoleh empat cluster kata kunci dari penelitian sebelumnya. Warna kuning pada simpul menunjukkan perkembangan topik penelitian. Kata Kunci: Inovasi, Keunggulan Kompetitif, Analisis Bibliometrik
Transfer Pricing Tax Crime Risk in Mining Sector Companies : An Examination of Transfer Pricing Analysis and Capital Intensity Ardi, Wijang; Maulida, Ulfa; Kusumaastuti, Maria Ulfah; Pahala, Indra; Wahono, Puji
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.756

Abstract

This research investigates how capital intensity and transfer pricing may affect the likelihood of tax offenses in the mining industry. The report uses a sample of mining businesses listed from 2018 to 2022 on the Indonesian Stock Exchange (IDX) and using a quantitative research technique. The research examines the links between the dependent variable, which is represented by the cash effective tax rate (CETR), and the independent variables, transfer pricing (TP) and capital intensity (CAP), using multiple regression analysis and a legal approach. The corporations' transfer pricing methods and CETR vary significantly, according to descriptive data, indicating intricate dynamics in their tax management techniques. The results show a positive but statistically insignificant association between transfer price and CETR, which is consistent with contradictory findings from earlier research that supported and refuted the relevance of this relationship. The study's findings are important to policymakers because they imply that, despite transfer pricing's existence, its effect on tax evasion could not be as significant or clear-cut as previously thought. This realization necessitates a more sophisticated approach to mining industry compliance and regulatory frameworks, especially in environments like Indonesia. To get a deeper understanding of the changing dynamics of capital intensity and transfer pricing in influencing tax policies, future study should broaden its scope and include a wider range of factors over a longer time period.
Overview Indonesia Tax Ratio in According to Political Agenda and Comparison with Another Country Fitriani, Azmi; Prasetiyaningsih, Endah; Ameliyaningsih, Tri; Wahono, Puji; Pahala, Indra
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.762

Abstract

This research was conducted to find out strategies for increasing the tax ratio in Indonesia. The background to this research is that Indonesia has the largest GDP (Gross Domestic Product) in the ASEAN countries, but based on data from the tax ratio of OECD countries, in 2020 tax ratio in Indonesia has decreased from the previous year. The tax ratio in Indonesia in 2019 was 11.59%, while in 2020 it was 10.07%. One of the causes of this is that not all elements of state revenue are included as tax revenue, such as regional taxes.The tax ratio trend in the two governments of the SBY and Jokowi eras tends to decline. The tax ratio achieved in the SBY era was recorded at 13%, while in the Jokowi era it only reached 10.39%. What about the tax ratio agenda in the latest political era in Indonesia and other countries
The The Influence of Profitability, Leverage, Sales Growth, and Book Tax Differences on Corporate Tax Avoidance Dwi Hapsoro, Dian; Karina, Dhiya Syifa; Darmawan, Muhammad; Wahono, Puji; Pahala, Indra
Moneter: Jurnal Keuangan dan Perbankan Vol. 12 No. 2 (2024): JULI
Publisher : Universitas Ibn Khladun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/moneter.v12i2.765

Abstract

This research aims to investigate the influence of profitability, leverage, sales growth, and book-tax differences on tax avoidance in the food and beverage industry. The research sample consists of companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period from 2018 to 2022. Using multiple regression analysis, this study examines the relationship between the dependent variable, which is the cash effective tax rate (CETR), and the independent variables, profitability (ROA), leverage (DER), sales growth, and book-tax differences. The results show that profitability has a negative impact on tax avoidance, leverage has a negative impact on tax avoidance, sales growth contributes positively to tax avoidance, and book-tax differences have a positive effect on tax avoidance. The influence of profitability, leverage, sales growth, and book-tax differences on tax avoidance is 37.5%, as indicated by the R-Square value of 0.375 for CETR. This indicates that there are 62.5% other factors not identified in this research that also affect tax avoidance. This research is important for policymakers as it shows that although factors such as profitability and leverage play a role in tax avoidance, there are many other factors that must also be considered. Therefore, further research is recommended to include additional variables and involve data from companies in other sectors to gain a broader perspective. This can help in formulating more effective policies in controlling tax avoidance across various industries. The findings provide significant insights into the complexity of tax avoidance and emphasize the need for a more holistic approach in tax policy enforcement.
FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE : SYSTEMATIC LITERATURE REVIEW Nur Malikha Ulfah; Ihsan, Muhammad; Rhofitania, Rhofitania; Wahono, Puji; Pahala, Indra
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i2.22396

Abstract

Taxes are an important component that is the main source of state income. One of the tax objects is corporate and corporate taxpayers who are obliged to pay to the government, but the taxpayer does not volunteer to pay taxes and tries to pay as little tax as possible so as not to reduce the income or net profit of a company. This is what drives companies to do tax avoidance by easing the tax burden. The purpose of this study is to find out the factors that affect tax avoidance and identify how much research results on tax avoidance in Sinta provide understanding and its relevance to existing phenomena or problems in Indonesia. The method used in this study was the Systematic Literature Review (SLR), where researchers reviewed 8 journals related to the Sinta-indexed economy, then 16 articles were obtained that discussed tax avoidance. The results of this research show that there are many factors that affect tax avoidance in Indonesia, especially with the implementation of good corporate governance and supported by using control variables such as leverage, company size, the board of commissioners can reduce avoidance practises. Tax avoidance by companies has the benefit of reducing the burden, but has an impact and risk with a decrease in the company's image. Key Words: Tax Avoidance, Good Corporate Governance, SLR
THE INFLUENCE OF LEARNING STYLES AND SCHOOL FACILITIES ON STUDENT LEARNING OUTCOMES IN CREATIVE PRODUCT AND ENTREPRENEURSHIP SUBJECTS IN NORTH JAKARTA PUBLIC HIGH SCHOOLS Debora, Tiurma; Sumiati, Ati; Wahono, Puji
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v3i2.3959

Abstract

This study aims to evaluate the extent to which students' learning styles affect their learning outcomes at SMK Negeri North Jakarta, identify variations in students' learning styles and their relationship with learning outcomes, and assess the influence of school facilities on the quality of the learning process. In addition, this study also looks at whether or not there is an influence of students' learning styles individually or together with school facilities on learning outcomes. This study uses a quantitative approach with primary data in the form of learning styles and school facilities, and secondary data in the form of learning outcomes. Data were collected through distributing questionnaires and collecting daily test scores at vocational schools that have office management majors in North Jakarta. The study population involved 212 students from six classes in three schools, with a sample of 195 students selected through proportional sampling method. Data analysis was conducted using Partial Least Square (PLS) technique. The results showed that learning styles have a significant positive effect on learning outcomes in entrepreneurial creative product subjects. The more appropriate the application of learning styles, the better the learning outcomes achieved. School facilities are also proven to have a positive effect on learning outcomes. Thus, schools have an important role in improving facilities and understanding variations in student learning styles.
THE INFLUENCE OF TEACHERS' TEACHING STYLE, CREATIVITY, AND TEACHING SKILLS ON STUDENT LEARNING MOTIVATION AT SMK NEGERI 25 JAKARTA Anggrainy, Melya; Zulaihati, Sri; Wahono, Puji
Cendikia: Jurnal Pendidikan dan Pengajaran Vol. 2 No. 12 (2024): Cendikia: Jurnal Pendidikan dan Pengajaran
Publisher : Cendikia: Jurnal Pendidikan dan Pengajaran

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the influence of teaching style, creativity, and teaching skills on student learning motivation at SMK Negeri 25 Jakarta. This study uses a quantitative approach with a population of 358 students, then the research sample is determined as many as 188 students. Data collection was carried out through the distribution of questionnaires that used a 5-point Likert scale to measure the variables studied. Data processing and analysis were carried out using the SPSS version 25 program. The analysis process includes validity test, reliability test, normality test, linearity test, multiple linear regression analysis, F test, T test, and calculation of the determination coefficient. The research findings indicate that teaching style, creativity, and teaching skills, both partially and simultaneously, significantly influence student motivation at SMK Negeri 25 Jakarta.
Peran Penerapan E-Government Terhadap Peningkatan Kinerja Pelayanan Publik pada Instansi Pemerintah Hendrian, Hendrian; Suparno, Suparno; Wahono, Puji; Handaru, Agung Wahyu
Indo-MathEdu Intellectuals Journal Vol. 5 No. 3 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i3.1279

Abstract

The goal to be achieved in this study emphasizes the role of the application of e-government on the performance of public services in government agencies. The method used in this study is literature research using secondary data in the form of books and related journals. The main source of data for this research is scientific articles published in various journals and indexed by google scholar. Data analysis was carried out qualitatively consisting of data reduction, data presentation, and conclusion drawing. The results of this research show that human resources are needed who have adequate competencies on top of technological developments so that implementing E-Government will be easier. Furthermore, it is necessary to have a budget and maximum facilities and infrastructure which can help government workers in providing services. The government must develop e-government, in which there must be channels that are able to answer the challenges of technological developments so that officials can easily adapt to existing developments.
Co-Authors AA Sudharmawan, AA Abrori, Ali Ade Puspita, Reni Suwandi Agung Dharmawan Buchdadi Agung Feinnudin Agung Wahyu Handaru Agustyana, Nurvanny Ahmad Najib Ahmad, Ahmad Ajitama, Ombih Akbar, Abdul Azhim Alamsyah, Amalia Putri Alfarizi, Alwan Harris Amelia, Mutiara Putri Ameliyaningsih, Tri Anggrainy, Melya Anisa Putri Isnaini Aprilliana, Diar Ardelia, Sarah Selli Ardi, Wijang Arief, Deysa Rosiana Aripin Ariza, Fiby Armazy, Tejan Dayyan Aryanto, Mohammad Suharyadi Aryasari, Devita Aryo Prakoso Astuti, Riana Dwi ATI SUMIATI, ATI Aurelia, Romaulina Agatha Ayu Fatmawati Azima, Razy Ulul Azzahra, Verina Dhiva Bambang Saputra Chairani, Fani Charlie Albert Lasuin Christian Wiradendi Wolor Dalimunthe, Sholatia Dara, Yohana Lastri Debora, Tiurma Devi, Nadinda Kartika Dewi Gathmyr Dewi Susita Dewi, Ponco Dwi Handarini Dwi Hapsoro, Dian Elida Novita Endang Silaningsih Fadlullah, Fauzan Fad’li, Ghifari Aminudin Fajriyati, Sausan Famela, Zafia Intan Fasya, Ilman Azmi Febrianti, Mila Feinnudin, A Agung Fitriani, Azmi Hakim Mustaqim , Aziz Lukman Hakim, Utsman Abdul Hamdani, Fajri HAMIDAH Hamidah . Hamonangan, Mahardhika Michael Handayani, Wening Hanifah, Nindya Nurul hasanah, Noor Hendrian Hendrian, Hendrian Hendrico, Hendrico HENRY ERYANTO, HENRY Hera Khairunnisa Herry Purnomo Hutagaol, Rismawaty I Gusti Ketut Agung Ulupui Ika Febrilia Ika Sisbintari Indra Pahala Irawan, Vina Devi Yekti Irsy, Rahmadiani Ismaniar Rahmadaningtyas, Resta Dwi Jadidah, Wanti Nur Karina, Dhiya Syifa Karyadi, Hari Kazeka, Wahyu Khusniah, Widatul Kolin, Maria Delastrada Rina Kurniawan, Erfan Kusumaastuti, Maria Ulfah Kusumaningrum, Faradilla Lawalata, Adinda Abigail Stien Lokaprasida, Prameshi Lukman Hakim Mustaqim, Aziz Maharani, Diva Mardiani, Isni Marpaung, Desi Rahmadani Marsofiyati Marsofiyati Marsofiyati, Marsofiyati Maulana Amirul Adha Maulida, Ulfa Merbaka, Zakiyyah Riris Monoarfa, Terrylina Arvinta Mufidah, Chusnanik Muhammad Darmawan, Muhammad Muhammad Edo Suryawan Siregar Muhammad Ihsan Mulyo, Sadono Mustofa, Usman Nariswari, Anindya Nisa, Karimatun Noura, Ghaniya Noval A, Muhamad Novelira N, Nindya Noven Pramitasari Nur Malikha Ulfah Nurfalah, Sunita Nurhidayah, Dhea Alifia Olivia, Putri Sarah Pahala , Indra Pakpahan, Kristina Evana Permatasari, Annisa Aprilia Pradana, Hendra Andiananta Prasetiyaningsih, Endah Purba, Ayuwinarti Purwana E.S., Dedi Purwana, Dedy Putra, Arie Anggara Rachman, Riza Aulia Ramadhan, Pinolia Ratna Anggraini Rd. Tuty Sariwulan Rebecha Prananta, Rebecha Rhofitania, Rhofitania Rida Prihatni Rivai, Wisnu Anugrah Rizki Firdausi Rachma Dania Romadani, Mutiara Nur Roni Faslah Rosyadhi, Rozi Irfan Safariningsih, Ratna Tri Hari Sakinah, Chyntia Samudra, Akbar Sanjaya, Billy Putra Santi Susanti, Santi Saparuddin Mukhtar Saparuddin Saparuddin Sari, Mutiara Nilam Sari, Septy Dwi Indah Savira, Ultania Yisca Septian, Anggi Serawati, Silvi Setiawan, uhammad Surya Shafina, Evelyne Shandy Aditya Shandy Aditya, Shandy SITI MAHMUDAH Sri Zulaihati, Sri Suhartono Suherdi Sukma Dhaniswara, Angga Sukmo, Bayu Suparno Suparno Susilowati, Reni Susmala, Windy Fatma Syakiroh, Syakiroh Syalsabila, Anis SYAMSUL HIDAYAT Tathawura, Ramza Widianingrum, Elita Eradika Widya Parimita, Widya Widyasari, Nila Aristiani Wijaya, Andreas Winanto, Rando Wisnuputra, Deandra Muhammad Wolor, Christian Wirandendi Yanuar, Diki Muhammad Zairin, Gentiga Muhammad Zarah Puspitaningtyas Zuhdi, Amin