Article Per Year (5 Year)
p-Index From 2021 - 2026
9.084
P-Index
This Author published in this journals
All Journal 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 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 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) 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
LPPM Ars Internasional
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Physics Public Health Social Sciences Other

Published : 75 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 75 Documents
Search

 2   3   4   5   6 
Kajian Tax Planning PPH 21 tentang Tarif Pemotong Pajak Penghasilan Pasal 21 atas Penghasilan Sehubungan dengan Pekerjaan, Jasa atau Kegiatan Wajib Pajak Orang Pribadi Nurhidayah, Dhea Alifia; Setiawan, uhammad Surya; Noura, Ghaniya; Wahono, Puji; Pahala, Indra
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

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

Abstract

The aim of this research is to examine the impact of changes in the taxation regulations for Income Tax Article 21 (PPh Article 21), since the enactment of PP 58 of 2023 as a replacement for the Director General of Taxation Regulation no. PER/16/PJ/2016. The method used in this research is a type of quantitative descriptive research using a comparative study approach. The variable studied is tax planning as variable X, while variable Y is income tax. The data collection technique in this research is document review, namely reviewing financial reports from the Independent Education Accreditation Institute (LAMDIK). Data analysis and processing The technique used is calculating the amount of PPh Article 21 for employees through tax planning for PPh Article 21 using the Director General of Taxes Regulation PER/16/PJ/2026 and PP 58 of 2023 approach. By implementing the calculation of PPh Article 21 using PP 58, it was found easier and simpler because there is no need to consider income that must be annualized as per the calculation method using Regulation of the Director General of Taxes PER No.16/PJ/2016. Furthermore, from the perspective of income tax planning, it is easier to do because the tax rate (TER) as determined by PP 58 of 2023 is a tax rate using the single rate method. Keywords: , Income Tax Management, Tax Planning Income Tax Article 21.
EMOTIONAL INTELLIGENCE AND STUDY HABITS ON LEARNING ACHIEVEMENT AT SENIOR HIGH SCHOOL Chairani, Fani; Faslah, Roni; Wahono, Puji
Jurnal Pendidikan Ekonomi, Perkantoran, dan Akuntansi Vol. 5 No. 3 (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.0503.13

Abstract

The purpose of this study was to examine the effect of Emotional Intelligence and Learning Habits on Learning Achievement at SMA Budhi Warman II Jakarta. Data collection in this study used secondary data from the school in the form of student grades and primary data using a questionnaire on the Google Form application with a proportionate stratified random sampling technique. The sample used in this study was 180 students from a total population of 327 students. This study used SPSS by calculating multiple regression analysis to test the data hypothesis. The results of this study indicate that Emotional Intelligence and Learning Habits have a positive and significant effect on Learning Achievement both partially and simultaneously. The contribution of this study is to provide an empirical understanding that emotional intelligence and learning habits significantly affect student learning achievement, so that it can be a basis for schools to design more effective student development strategies.
PENINGKATAN PROFESIONALISME SANTRI DALAM MANAJEMEN BISNIS UMKM UNTUK KEBERLANJUTAN USAHA DI PONDOK PESANTREN AL- ASHRIYYAH NURUL IMAN BOGOR Hamidah; Wahono, Puji; Parimita, Widya; Wijaya, Andreas; Ahmad; Kurniawan, Erfan
Jurnal Abdimas Ilmiah Citra Bakti Vol. 5 No. 4 (2024)
Publisher : STKIP Citra Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38048/jailcb.v5i4.4409

Abstract

Pendidikan di lingkungan pesantren kini tidak hanya berfokus pada pendidikan keagamaan, tetapi juga pada pengembangan unit usaha sebagai bagian dari kemandirian ekonomi. Namun, rendahnya tingkat profesionalisme di kalangan santri telah menjadi salah satu hambatan utama dalam mencapai efisiensi dan daya saing bisnis pesantren. Banyak santri yang terlibat dalam unit usaha pesantren belum memiliki keterampilan dan sikap profesional yang sesuai dengan standar bisnis moderen, yang mengarah pada rendahnya kualitas pengelolaan dan keberlanjutan usaha. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan profesionalisme santri dalam manajemen bisnis UMKM di Pondok Pesantren Al-Ashriyyah Nurul Iman, Bogor. Analisis kebutuhan yang dilakukan melalui observasi dan wawancara dengan pihak pesantren menunjukkan bahwa terdapat masalah seperti kurangnya kedisiplinan, rendahnya kesadaran akan pentingnya profesionalisme, serta keterbatasan pengetahuan dalam pengelolaan bisnis. Oleh karena itu, program pelatihan difokuskan pada peningkatan keterampilan manajerial, pembentukan sikap profesional, serta penerapan prinsip-prinsip manajemen bisnis yang efektif. Pelatihan ini mencakup topik-topik seperti perencanaan bisnis, pengelolaan keuangan, pemasaran, serta pengembangan kualitas layanan dan produk. Hasil kegiatan ini diukur melalui umpan balik kuesioner yang diberikan kepada peserta setelah pelatihan, yang menunjukkan bahwa mayoritas peserta merasa program pengabdian ini sangat bermanfaat dan memberikan dampak positif terhadap profesionalisme mereka. Peningkatan kepuasan peserta juga tercermin dari peningkatan pengetahuan dan keterampilan yang dirasakan oleh para santri, yang akan berdampak pada keberlanjutan dan pertumbuhan unit usaha pesantren ke depannya.
PENYELESAIAN SENGKETA PAJAK: STUDI LITERATUR DAN REFORMASI PERPAJAKAN DI INDONESIA Lukman Hakim Mustaqim, Aziz; Ihsan, Muhammad; Wahono, Puji; Pahala, Indra
Berajah Journal Vol. 4 No. 9 (2024): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v4i9.469

Abstract

The purpose of this research is to examine the processes via which taxpayers and tax authorities in Indonesia resolve disputes over tax matters. A common source of conflict in the tax system is the ability of taxpayers to challenge judgments made by tax officials. This study employs a Systematic Literature Review (SLR) approach, which entails gathering and evaluating literature on tax dispute settlement. After determining which reputable journals are appropriate for SLR, the next steps are to assess and synthesise the results. Lack of accountability, effectiveness, and transparency in current processes is one of the key problems with tax dispute resolution, according to the report. The report concludes that changes to the tax system are necessary, and suggests implementing cooperative compliance principles to make the system more equitable and increase taxpayer happiness. Better and more equitable tax policy for Indonesia could be in the works thanks to this study's findings.
Analysis of the Impact of Earnings Management and Sustainability Report on Tax Aggressiveness Winanto, Rando; Armazy, Tejan Dayyan; Serawati, Silvi; Pahala, Indra; Wahono, Puji
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.623

Abstract

This study aims to identify the impact of Earnings Management and Sustainability Report on Tax Aggressiveness. The research method used in this study is quantitative. The subjects in this study used a sample of 3 (three) manufacturing companies that have been registered and licensed on the Indonesia Stock Exchange. The data collection method uses sustainability report records and annual financial reports uploaded to the Indonesia Stock Exchange and sustainability reports that can be downloaded from the company's website for the 2018-20 22 analysis period. The data analysis method used in this study is the regression test using SPSS Version 22 to process and analyze the data. The value of the Earning Management variable (X 1 ) has a T value of 4.505 and is greater than the 5% significance value of 2.178. In addition, the test on the Earning Management variable (X 1 ) shows a value of -4.505. This indicates that an increase in earnings management efficiency can significantly decrease Tax Aggressiveness by 450.5%. However, the Sustainability Report (X 2 ) does not significantly affect Tax Aggressiveness with a test value of 0.313 smaller than the 5% significance value of 2.178, indicating that for every 1% increase in Sustainability Report, there is a 31.3% increase in the value of Tax Aggressiveness.
STRATEGI PENGHEMATAN PAJAK MELALUI PEMILIHAN BENTUK USAHA Marpaung, Desi Rahmadani; Hakim Mustaqim , Aziz Lukman; Hutagaol, Rismawaty; Wahono, Puji; Pahala, Indra
Tekmapro Vol. 20 No. 1 (2025): TEKMAPRO
Publisher : Program Studi Teknik Industri Universitas Pembangunan Nasional Veteran Jawa Timur

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

Abstract

Secara hukum, perusahaan wajib membayar pajak yang diatur dalam parameter undang-undang perpajakan. Melalui perencanaan pajak yang matang, manajemen bank dapat memanfaatkan ketentuan atau celah dalam perpajakan aturan untuk membayar pajak lebih sedikit, membebaskan uang bagi pemegang saham untuk digunakan dan meningkatkan keuangan dan kinerja perusahaan. pemerintah menggunakan berbagai skema perpajakan untuk mengurangi beban pajak wajib pajak. Wajib Pajak yang mengetahui perencanaan pajak yang efisien dapat memanfaatkan keringanan pajak ini dengan menyusun operasi bisnis mereka sehingga mereka dapat melakukannya, memanfaatkannya dan karenanya membayar pajak lebih sedikit. Perencanaan pajak yang banyak dimanfaatkan dalam penghematan pengeluaran pajak salah satunya adalah melalui pemilihan bentuk usaha. Dua hal yang menjadi strategi penghematan pajak melalui pemilihan bentuk usaha dari wajib pajak yakni kepastian hukum dan tarif pajak.
Digital Skills Workshop for Adult: Mastering the Basics of Technology in the Digital Age Hera Khairunnisa; Zairin, Gentiga Muhammad; Saparuddin Mukhtar; Wahono, Puji; Muhammad Edo Suryawan Siregar; Shandy Aditya; Anisa Putri Isnaini; Dwi Handarini; Charlie Albert Lasuin
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 2, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss2art6

Abstract

This program aimed to enhance digital awareness and literacy by equipping participants with essential knowledge and skills in navigating the digital environment. The webinar, held on July 15, 2024, attracted 80 participants, including students, lecturers, and the general public from Jakarta State University and Universiti Malaysia Sabah. Expert speakers addressed critical topics such as maintaining human connection in the digital age (Charlie Albert Lasuin, Universiti Malaysia Sabah), responsible data collection for economists (Prof. Dr. Puji Wahono, S.E., M.Sc., Jakarta State University), and the interplay between social media and data privacy (Shandy Aditya, Jakarta State University). The program successfully engaged participants, sparking active discussion and a desire for further learning in digital and social literacy.
Cognition-Based Strategy Model: A Cognitive Approach to Organizational Strategy Formulation and Implementation Feinnudin, Agung; Wahono, Puji
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 2 (June 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i2.1147

Abstract

This study explores how cognitive factors influence strategy formulation and implementation within a public sector organization. Using a qualitative approach, comprising in-depth interviews, exploratory questionnaires, and documentation analysis, it was found that strategic decisions are not solely based on rational, data-driven analysis but are deeply shaped by cognitive frames, mental maps, and the subjective interpretations of leaders. Variations in strategic intent, perception of risks and opportunities, and resistance to change often stem from individual cognition rather than structural constraints. These findings highlight the important role of mental models and strategic intuition in shaping policy direction and suggest that aligning cognitive understandings across units is essential for coherent strategy execution. The study offers both theoretical insights and practical recommendations for improving strategic alignment through cognitive tools and organizational learning.
The Influence of Financial and Environmental Performance on Stock Prices: Evidence from Indonesian Manufacturing Firms Feinnudin, A Agung; Wahono, Puji
Journal of Economics and Management Scienties Volume 7 No. 3, June 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i3.99

Abstract

This study examines the influence of financial and environmental performance on stock prices among manufacturing companies listed on the Indonesia Stock Exchange during the period 2015–2024. Using panel data regression with the Random Effect Model (REM), the results show that Return on Assets (ROA), Net Profit, and Greenhouse Gas (GHG) Emissions have significant positive effects on stock prices, while Return on Equity (ROE) does not have a significant impact. These findings highlight those financial fundamentals remain the primary determinants of stock price movements, while environmental performance is beginning to serve as an indirect indicator of firm size and strength. The study suggests that investors in emerging markets continue to prioritize profitability and operational efficiency, although sustainability considerations are gradually gaining relevance. Future research is recommended to incorporate firm size controls and ESG quality measures to deepen the understanding of sustainability’s role in market valuation.
Cognition-Based Strategy Model: A Cognitive Approach to Organizational Strategy Formulation and Implementation Feinnudin, Agung; Wahono, Puji
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 2 (June 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i2.1147

Abstract

This study explores how cognitive factors influence strategy formulation and implementation within a public sector organization. Using a qualitative approach, comprising in-depth interviews, exploratory questionnaires, and documentation analysis, it was found that strategic decisions are not solely based on rational, data-driven analysis but are deeply shaped by cognitive frames, mental maps, and the subjective interpretations of leaders. Variations in strategic intent, perception of risks and opportunities, and resistance to change often stem from individual cognition rather than structural constraints. These findings highlight the important role of mental models and strategic intuition in shaping policy direction and suggest that aligning cognitive understandings across units is essential for coherent strategy execution. The study offers both theoretical insights and practical recommendations for improving strategic alignment through cognitive tools and organizational learning.
Co-Authors AA Sudharmawan, AA Abrori, Ali 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 ATI SUMIATI, ATI Aurelia, Romaulina Agatha 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 Hari Karyadi 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 Kazeka, Wahyu Khusniah, Widatul Kolin, Maria Delastrada Rina Kurniawan, Erfan Kusumaastuti, Maria Ulfah Lawalata, Adinda Abigail Stien Lokaprasida, Prameshi Lukman Hakim Mustaqim, Aziz Maharani, Diva Mardiani, Isni Marpaung, Desi Rahmadani Marsofiyati Marsofiyati Maulana Amirul Adha Maulida, Ulfa Merbaka, Zakiyyah Riris Monoarfa, Terrylina Arvinta Mufidah, Chusnanik Muhammad Darmawan, Muhammad Muhammad Edo Suryawan Siregar 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 Puspita, Reni Suwandi Ade 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 Suherdi Sukma Dhaniswara, Angga Sukmo, Bayu Suparno Suparno Susmala, Windy Fatma Syakiroh, Syakiroh Syalsabila, Anis SYAMSUL HIDAYAT Tathawura, Ramza Widya Parimita, Widya Wijaya, Andreas Winanto, Rando Wolor, Christian Wirandendi Yanuar, Diki Muhammad Zairin, Gentiga Muhammad Zarah Puspitaningtyas Zuhdi, Amin