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All Journal Dharma Ekonomi Jurnal Abdimas Ekonomi Terapan Akuntansi dan Ekonomi Pajak: Perspektif Global
Wahyu Adi Wibowo
Unknown Affiliation
Economics, Econometrics & Finance

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Pengaruh Inventory Intensity , Kepemilikan Institusional dan Capital Intensity terhadap Agresivitas Pajak dengan Komisaris Independen Sebagai Variabel Moderasi Wahyu Adi Wibowo; Rima Afita Sari; Parasdya Pandhu Andanawarih
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.305

Abstract

This research aims to analyze the influence of inventory intensity, institutional ownership and capital intensity on tax aggressiveness with independent commissioners as a moderating variable in basic industrial and chemical companies listed on the Indonesia Stock Exchange in 2019-2023. The research sample consisted of 24 companies with a total of 120 sample data. This research uses secondary data in the form of company financial reports. The sampling technique uses purposive sampling technique with certain criteria. The data analysis method uses panel data regression using Eviews 12th. The research results show that inventory intensity and institutional ownership have no influence on tax aggressiveness. Meanwhile, capital intensity has a positive effect on tax aggressiveness. Apart from that, independent commissioners are unable to moderate the influence of inventory intensity and institutional ownership on tax aggressiveness. However, independent commissioners are able to weaken the influence of capital intensity on tax aggressiveness.
Analisis Pengaruh Tekanan Etis, Orientasi Etis, dan Religiusitas terhadap Praktik Manajemen Laba: Pendekatan PLS-SEM Wahyu Adi Wibowo
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 3 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i3.1531

Abstract

This study was conducted to explore in depth how ethical pressure, ethical orientation, and religiosity influence earnings management practices, while also examining whether religiosity plays a role as a moderating variable in this relationship. Using a quantitative, survey-based approach, this study involved 109 respondents with professional backgrounds and experience in accounting and finance, thus deemed relevant in understanding the phenomenon of earnings management from a practitioner's perspective. The data analysis technique used was Partial Least Square Structural Equation Modeling (PLS-SEM), which is considered appropriate for examining relationships between latent variables with high complexity. The results show that ethical pressure has a positive and significant influence on earnings management practices, meaning that the greater the ethical pressure a person feels, the higher the tendency to engage in such practices. Conversely, ethical orientation shows a negative and significant influence, so that individuals with a strong ethical orientation tend to reject this manipulative practice. Religiosity is also shown to have a significant negative influence, so that the higher a person's level of religiosity, the lower their tendency to engage in earnings management. Furthermore, moderation analysis found that religiosity strengthens the influence of ethical orientation in suppressing earnings management practices, meaning that individuals who are both religious and have a high ethical orientation are more consistent in maintaining their integrity. However, the role of religiosity was not proven to be significant in moderating the relationship between ethical pressure and earnings management practices, indicating that although religiosity can shape ethical attitudes, it is not sufficient to mitigate the impact of strong external pressures. These findings imply the importance of strengthening ethical values ​​and religiosity in accounting education and practice to prevent opportunistic behavior that is detrimental to related parties.
Pelatihan Dan Pembekalan, Menumbuhkan Jiwa Enterpreneurship Sejak Dini ( Sma Unggulan Ponpes Selamat Kendal) Abdul Khafid; Gilang Kharisma Putra; Ripan; Bambang Wahyudi; Wahyu Adi Wibowo
Jurnal AbdiMas Ekonomi Terapan Vol. 3 No. 01 (2025): JURNAL ABDIMAS EKONOMI TERAPAN
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.45681/jamet.v3i01.31

Abstract

It is important to instill an entrepreneurial spirit from an early age in order to create individuals who are creative and rich in innovation in facing various challenges. By instilling an entrepreneurial spirit, we will learn to be more independent, think critically and be future oriented, so that a mindset will be created regarding how to process and develop raw materials with the knowledge skills we have and then turn them into new works or breakthroughs that have selling value. , in this way we can participate in developing the community's economy. The implementation of SUPERIOR HIGH SCHOOL Education at Modern Ponpes Selamat has a legal basis and fulfills the function of National Education as outlined in Article 3 of Law No. 20 of 2003 concerning the National Education System. The achievement of the Community Service activities (PKM) carried out at the UNGGULAN Modern Islamic Boarding School, Selamat Kendal, is that students will not only have intellectual intelligence, spiritual intelligence but also have an entrepreneurial spirit by increasing the soft skill potential of the students. by using techniques, lectures, discussions and demonstrations Keywords: Community Service, Entrepreneurial Spirit, Soft Skills
Sosialisasi Mengenai Pentingnya Pengelolaan Keuangan Di SMK NU 04 Patebon Wahyu Adi Wibowo; Nurifa Laksmitasari Azizah; Eka Kurnia Patmasari
Jurnal AbdiMas Ekonomi Terapan Vol. 3 No. 01 (2025): JURNAL ABDIMAS EKONOMI TERAPAN
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.45681/jamet.v3i01.32

Abstract

Pengelolaan keuangan yang baik merupakan salah satu keterampilan penting yang perlu dikuasai oleh generasi muda untuk mendukung kemandirian finansial di masa depan. Sosialisasi ini bertujuan untuk memberikan pemahaman kepada siswa-siswi SMK NU 04 Patebon mengenai pentingnya pengelolaan keuangan pribadi, meningkatkan literasi keuangan, serta mendorong perilaku keuangan yang bijak. Kegiatan ini dilaksanakan melalui pendekatan interaktif berupa penyampaian materi, diskusi kelompok, dan simulasi pengelolaan anggaran sederhana. Hasil dari kegiatan menunjukkan bahwa siswa lebih memahami konsep dasar pengelolaan keuangan, seperti penyusunan anggaran, pentingnya menabung, serta pengendalian diri dalam pengeluaran. Dengan adanya sosialisasi ini, diharapkan para siswa mampu menerapkan ilmu yang diperoleh dalam kehidupan sehari-hari untuk mencapai kesejahteraan finansial di masa depan
Co-Authors Abdul Khafid Bambang Wahyudi Eka Kurnia Patmasari Gilang Kharisma Putra Nurifa Laksmitasari Azizah Parasdya Pandhu Andanawarih Rima Afita Sari Ripan