Article Per Year (5 Year)
p-Index From 2021 - 2026
1.789
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Terpadu Jurnal Ecoment Global: Kajian Bisnis dan Manajemen JURNAL RISET AKUNTANSI TIRTAYASA Management Science Research Journal International Journal of Economics (IJEC) Jurnal Smart Hukum (JSH) Journal of Business and Management Inaba Journal of Business and Information System
Ginanjar, Seandy
Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
PENGARUH PENGETAHUAN PAJAK, PERSEPSI WAJIB PAJAK DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PADA KPP PRATAMA SERANG Nastiti Citra Dewi; Seandy Ginanjar
Jurnal Riset Akuntansi Terpadu Vol 9, No 2 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (655.528 KB) | DOI: 10.35448/jrat.v9i2.4310

Abstract

This research explained about the influence of tax knowledge, the perception of tax obligatory and tax socialization toward compliance of tax obligatory in KPP Pratama Serang. This research purposed to search the empirical evidence that supports the estimate that tax knowledge, the perception of tax obligatory and tax socialization toward compliance of tax obligatory had role as variables that influences toward compliance of tax obligatory. In this research, the samples that used were Tax Obligatory of KPP Pratama Serang. The numbers of questionnaires that spread were 100 questionnaires. This research used quantitative method, where the data got through questionnaires spreading by using Convenience Sampling method. Statistic experiment of regression linear doubled and the gotten data processed by using SPSS software. The result of this research showed that the tax knowledge and tax socialization had positive influence toward the compliance of tax obligatory while the perception of tax obligatory toward the compliance of tax obligatory. Penelitian ini menjelaskan tentang pengaruh pengetahuan pajak, persepsi wajib pajak dan sosialisasi pajak terhadap kepatuhan wajib pajak di KPP Pratama Serang. Penelitian ini bertujuan untuk mencari bukti empiris yang mendukung perkiraan bahwa pengetahuan pajak, persepsi wajib pajak dan sosialisasi pajak terhadap kepatuhan wajib pajak berperan sebagai variabel yang mempengaruhi terhadap kepatuhan wajib pajak. Dalam penelitian ini, sampel yang digunakan adalah Wajib Pajak dari KPP Pratama Serang. Jumlah kuesioner yang menyebar adalah 100 kuesioner. Penelitian ini menggunakan metode kuantitatif, dimana data diperoleh melalui penyebaran kuesioner dengan menggunakan metode Convenience Sampling. Uji statistik regresi linier berganda dan data yang didapat diolah dengan menggunakan perangkat lunak SPSS. Hasil penelitian menunjukkan bahwa pengetahuan pajak dan sosialisasi pajak berpengaruh positif terhadap kepatuhan wajib pajak sedangkan persepsi wajib pajak terhadap kepatuhan wajib pajak.
Study of Economic Reality on Foreign Exchange Accounting Mukhtar Mukhtar; Seandy Ginanjar
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10774

Abstract

This study tested the gap between foreign exchange accounting treatment and the underlying economic reality, by comparing the regression model between U.S. Companies and Indonesian Companies in one particular economic period. A total sample of 139 companies, consisting of 60 companies with rupiah functional currency domiciled in Indonesia and 79 companies with dollar functional currency domiciled in the United States. The simple regression variable used is comprehensive profit as a dependent variable and foreign exchange gain and loss as an independent variable. Hypothetical conclusions are carried out by testing regression patterns on the underlying economic circumstances. The results of the statsitik regression corssection test showed significant value indicating the influence between variables on a number of companies that have a uniform pattern, conclusions are strengthened by considering the economic situation in the data retrieval situation using criteria such as currency exchange rate, GDP, trade balance and others on each country, while insignificant influence indicates the opposite. Based on the test results and economic analysis shows the results of regression that signfikan in each region with economic conditions that support fluctuations in exchange rate changes in each region. So it is concluded that there is no difference between the treatment of foreign exchange accounting and the underlying economic reality.
Accountant perspective and implementation of enterprise resources planning (ERP) in SMEs Nawawi, Muhammad; Ginanjar, Seandy
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v6i1.227

Abstract

This study aims to directly investigate the degree of satisfaction that top management has with ERP systems by analyzing the potential benefits that small and medium-sized businesses can receive from the implementation of ERP systems in four aspects, accounting, organizational, external, and internal, that the implementation of ERP systems may bring to small and medium-sized companies. To measure accountants' perceptions of ERP implementation in their companies, a survey of a sample of 100 accountants was conducted. To test the hypotheses, discriminant analysis for dimension reduction was used by selecting factorial analysis. This research was conducted using a structural equation modeling (SEM) approach with partial least squares (PLS) as the testing tool. Empirical evidence from a web-based survey with 100 SMEs in Banten confirms that ERP systems bring various benefits including organizational, external, and internal for SMEs, and several accounting benefits derived from ERP systems especially for accounting processes. These findings will be valuable for any business looking to implement ERP with more complete modules in SMEs and significantly contribute to the existing knowledge of ERP benefits for SMEs in a resource-based scholarly view.
THE EFFECT OF E-FILLING IMPLEMENTATION, TAX KNOWLEDGE AND THE ROLE OF ACCOUNT REPRESENTATIVES ON INDIVIDUAL TAXPAYER COMPLIANCE AT THE CILEGON PRATAMA TAX OFFICE SERVICE (KPP PRATAMA CILEGON) Dharma Putri, Asti Lintang; Ginanjar, Seandy; Andi
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i4.87

Abstract

This study aims to examine the effect of the application of e-filling, tax knowledge, and the role of account representative on tax compliance in the Pratama Tax Office (KPP) Cilegon. This research uses quantitative methods with survey research forms. This study uses data in the form of primary data obtained from the distribution of questionnaires. The sample used is an individual taxpayer who uses e-filling registered at the Pratama Tax Office (KPP) Cilegon. The sampling technique used was purposive sampling. Of the 120 questionnaires distributed, the number of questionnaires that can be processed are 100 questionnaires. The analytical method used is multiple linear regression analysis. The data in this study were processed using Statistical Package For Social Science (SPSS.20). The results of this study reveal that all independent variables in this study are the application of e-filling, knowledge of taxation, and the role of account representatives influencing taxpayer compliance.
THE EFFECT OF TAX EDUCATION, ACCOUNT REPRESENTATIVE (AR) SUPERVISION, OFFICE AUDITS AND TAX ADMINISTRATION SANCTIONS IN THE FORM OF INTEREST ON INDIVIDUAL TAXPAYER COMPLIANCE AT KPP PRATAMA CILEGON FOR THE PERIOD 2017-2021 Andi; Ginanjar, Seandy; Rosita, Ita
Management Science Research Journal Vol. 3 No. 1 (2024): February 2024
Publisher : PT Larva Wijaya Penerbit

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

Abstract

This research is descriptive research which aims to describe a phenomenon or problem that is occurring and developing at this time without the intention of researching it in more depth. This research intends to describe a phenomenon regarding the factors that influence consumer opinions when considering purchasing products through online businesses, such as the influence of price, creation and product reputation. This research intends to describe a phenomenon regarding the factors that influence consumer decisions in purchasing products through online markets, such as the influence of price, creation and product reputation. Based on the results of the analysis, it shows that price has a significant impact on consumer decisions. Higher or lower prices can influence consumers' perceptions of a product's value and ultimately influence their purchasing decisions. Promotions also have a strong influence on consumer decisions. Discounts, coupons and other promotions can encourage consumers to purchase certain products or services. The analysis results also show that there is a complex interaction between price and promotion. Promotions can reduce consumer sensitivity to price, so that higher prices may be more acceptable if accompanied by attractive promotions.
The Green Paradox: Examining the Mediating Role of Dynamic Capabilities in the Relationship between ESG Performance and Long-term Firm Value in Emerging Markets Ginanjar, Seandy; Setiawan Sariyoga; Andi
International Journal of Economics (IJEC) Vol. 5 No. 1 (2026): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v5i1.1839

Abstract

This article investigates how dynamic capabilities mediate the relationship between environmental, social, and governance (ESG) performance and long-term firm value in emerging markets, where institutional volatility, regulatory gaps, and resource constraints create unique implementation challenges. Drawing on qualitative evidence from multiple case studies of listed and large private firms in selected Asian and African emerging economies, the study explores how firms translate ESG performance into enduring value through sensing, seizing, and reconfiguring capabilities. Semi-structured interviews with senior managers, sustainability officers, and investors are combined with document analysis of ESG reports, corporate disclosures, and regulatory guidelines to construct a comprehensive narrative of ESG–capability–value linkages. The findings indicate that ESG performance alone does not guarantee long-term value; instead, value creation depends on firms’ ability to develop absorptive, adaptive, and integrative dynamic capabilities that align ESG initiatives with core strategy, innovation, and stakeholder expectations. The study further uncovers a "green paradox" whereby superficial or poorly aligned ESG initiatives may increase short-term visibility and market valuation but erode dynamic capabilities, ultimately undermining long-term value. These insights enrich ESG and strategic management literatures and provide implications for managers, regulators, and investors seeking to avoid capability-depleting forms of ESG engagement in emerging markets
PENGARUH KUALITAS PELAYANAN PAJAK DAN TRANSPARANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN NASIONALISME SEBAGAI VARIABEL MODERASI (Studi Empiris di KPP Pratama Kota Cilegon Tahun 2025) Dina Meliana; Seandy Ginanjar
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 2 (2025): Oktober
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i2.40472

Abstract

This study aims to test the effect of Tax Service Quality and Tax Transparency on individual taxpayer compliance with nationalism as a moderating variable. The population of this study is individual taxpayers registered at the Cilegon Pratama Tax Office. The sampling technique used snowball sampling and obtained 100 data. This study is a quantitative study. The analysis techniques used are multiple regression analysis and moderated regression analysis (MRA) using SPSS version 25. The results of the study indicate that Tax Service Quality has a positive effect on taxpayer compliance, Transparency does not affect taxpayer compliance, Nationalism is unable to moderate the effect of tax service quality and tax transparency on taxpayer compliance.
Analysis of Profitability on Stock Prices: Capital Structure as a Mediator, Firm Size as a Control: Analysis of Profitability on Stock Prices: Capital Structure as a Mediator, Firm Size as a Control Wawan Ichwanudin; Seandy Ginanjar
Jurnal Ecoment Global Vol. 11 No. 1 (2026): Volume 11 No. 1 edisi April 2026
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jeg.v11i1.6937

Abstract

Objective: This study aims to empirically investigate the role of the Debt-to-Equity Ratio (DER) as a mediating factor between Return on Assets (ROA) and stock prices in food and beverage companies listed on the Indonesia Stock Exchange (IDX). It seeks to expand existing knowledge by analyzing the connections between these financial metrics and stock prices, offering valuable insights into corporate financial performance and its influence on market valuations. Design/Methods/Approach: Using regression analysis, the study tests the mediation of DER in the relationship between ROA and stock prices. The sample consists of firms in the food and beverage industry listed on the IDX. The hypotheses are tested through regression models to examine both direct and indirect effects. Findings: The results show that DER does not significantly affect ROA or stock prices. While ROA still significantly influences stock prices when DER is included as a mediating variable, DER itself does not mediate the relationship. This suggests that investors focus more on profitability (ROA) when making decisions, rather than considering DER. Originality/Value: This research introduces a novel perspective by exploring DER's mediating role, challenging the traditional view of its significance in investment decisions within the Indonesian food and beverage sector. Practical/Policy implication: Investors should focus on profitability (ROA) directly, rather than DER, when evaluating stock prices. This approach can help refine financial analysis models and investment strategies,
Profitability Moderates The Effect Of Capital Structure On Financial Distress: A Trade-Off Perspective Seandy Ginanjar; Wawan Ichwanudin
Journal of Business and Management Inaba Vol. 5 No. 1 (2026): Volume 5 Number 1, June 2026
Publisher : Universitas Indonesia Membangun (Inaba)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/aaw0hz56

Abstract

This study examines the moderating role of profitability in the relationship between capital structure and financial distress from the perspective of trade-off theory. The sample comprises firms consistently included in the LQ45 Index during 2021–2024, with observations structured as firm-year panel data. Capital structure is measured by the debt-to-equity ratio, profitability by return on assets, and financial distress by the Altman Z-Score. Hypotheses are tested using panel-data regression and Moderated Regression Analysis estimated through the Random Effects Model at a 5 percent significance level. The results show that the debt-to-equity ratio has a negative and significant effect on the Z-Score, indicating that higher leverage increases financial-distress risk. Return on assets does not exert a significant direct effect on the Z-Score. However, the interaction between leverage and profitability is positive and significant, demonstrating that profitability weakens the adverse effect of debt on financial condition. Firms with stronger profitability are therefore better able to absorb debt-related pressures, whereas highly leveraged firms with lower profitability remain more vulnerable to financial distress. These findings provide empirical support for the contingent trade-off between the benefits of debt financing and the potential costs of financial distress and extend evidence concerning capital structure decisions in emerging markets.
Climate-Induced Displacement and International Human Rights Law: Addressing Legal Gaps in Protecting Environmental Migrants Grenaldo Ginting; Seandy Ginanjar; Andi Andi; Lindawati Lindawati; Rohyani Rigen Is Sumilat
Jurnal Smart Hukum (JSH) Vol. 4 No. 2 (2026): October-January
Publisher : Inovasi Pratama Internasional. Ltd

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/jsh.v4i2.1595

Abstract

Climate change has emerged as a significant driver of human displacement, forcing millions of people to leave their homes due to environmental degradation, extreme weather events, and rising sea levels. This study examines the legal protection gaps facing environmental migrants under international human rights law through a comprehensive qualitative analysis. The research employed document analysis, case study examination, and policy review to investigate how current international legal frameworks fail to adequately protect climate-displaced persons. Key findings reveal that the 1951 Refugee Convention excludes environmental displacement from its protection scope, leaving millions without legal status or rights. The landmark Teitiota v. New Zealand case established important precedent recognizing climate change as a potential trigger for non-refoulement obligations under international human rights law, particularly Article 6 of the International Covenant on Civil and Political Rights. However, significant gaps persist in complementary protection mechanisms, regional frameworks, and national implementation. The study identifies 218 million internal displacements globally due to weather-related disasters between 2013-2023, with an estimated 170 million people potentially displaced by 2050. Legal analysis demonstrates that while international human rights law provides broader protection potential than refugee law, extraterritorial obligations remain unclear and application inconsistent. The research concludes that comprehensive legal reform is urgently needed, including expanded complementary protection mechanisms, clearer non-refoulement obligations for climate displacement, and strengthened regional cooperation frameworks to address this growing humanitarian crisis.
Co-Authors Andi Andi Andi Andi Andi Dharma Putri, Asti Lintang Dina Meliana Grenaldo Ginting Lindawati Lindawati Muhammad Nawawi Mukhtar Mukhtar Nastiti Citra Dewi Rigen Sumilat Rosita, Ita Setiawan Sariyoga Tirani, Cyntia Ayu Wawan Ichwanudin Wawan Ichwanudin