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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Journal The Winners JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Minds: Manajemen Ide dan Inspirasi Neo-Bis International Journal of Artificial Intelligence Research AKRUAL: Jurnal Akuntansi Jurnal Manajemen Indonesia JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Inovasi Bisnis (Inovbiz) Jurnal Penamas Adi Buana International Journal of Supply Chain Management Share : Journal of Service Learning EQIEN - JURNAL EKONOMI DAN BISNIS Business and Finance Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Aplikasi Akuntansi Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ekonomi Manajemen Sistem Informasi Jurnal Ilmiah Edunomika (JIE) Business Management Journal Program Studi Manajemen Review of Management and Entrepreneurship Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal Performa: Jurnal Manajemen dan Start-up Bisnis Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management Media Akuntansi dan Perpajakan Indonesia (MAPI) Bima Journal : Business, Management and Accounting Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Manajemen dan Bisnis Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi AKUNESA Jurnal Manajemen dan Kewirausahaan Smart Society: Community Service and Empowerment Journal Journal Research of Social Science, Economics, and Management Journal Community Service Consortium Equivalent: Jurnal Ilmiah Sosial Teknik Journal of Economics, Entrepreneurship, Management Business and Accounting IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah International Journal of Review Management Business and Entrepreneurship (RMBE) Vifada Management and Social Sciences Journal of Business and Information System Jurnal Akuntansi Kontemporer International Journal of Economic Integration and Regional Competitiveness
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Peran Sistem Informasi dalam Modernisasi Perpajakan di Indonesia Wirawan E.I. Radianto
Jurnal Riset Manajemen dan Bisnis Vol 4, No 2 (2009): Jurnal Riset Manjemen dan Bisnis
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrmb.2009.42.216

Abstract

The escalating role of tac in supporting the natianal development compels the Directorate General for Taxation to apply strategies to increase the income from tax. One of those strategies is moderniztng the tmation in order ta ea$ethe tmpqters in payW the tm. Tm rnodernization aims ot improving tm services which ends up in increa.sing the obedience of the tffipmyers.  One of the ffirts employed by the Directorate Generalfor Taxation is escalating the role of information systems in order to fulfill the taxationobedience. Some of those infonnation systems are e-registration, e-SPT, and epment. This pryer discusses the wealmesses of each of these systems based. on the data collection and data analysisfrornvarious resowces.  This paper explains the result of an empirical study into how information systems of taxation influenced the obedience of the taxpayers. The research was carried out in the province of Yogtakana, which covered Bantul, Sleman, and Yogtakarta municipalities. The respondents were those taxpayers of manufactures, trade, and seryice aree$. The research result shows that tax modernization, which included e-registration, e-SPT, and e-poyment, influerced the rate of taxpqlers' obedience. The tmpayers, who used the onlinefacilities,felt positive benefi* when they,were doing their duty in paying taxes.Kqwords: tm modemization, e-SPT, e-registration, e-payrnent, informationsystem, obediencePEIIDAHT
PENGARUH INTENSITAS ASET BIOLOGIS, UKURAN KOMITE AUDIT DAN KEAHLIAN KEUANGAN KOMITE AUDIT TERHADAP PENGUNGKAPAN ASET BIOLOGIS PADA PERUSAHAAN AGRIKULTUR YANG TERDAFTAR DI BEI Michael Owen; Wirawan Endro Dwi Radianto
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.751 KB) | DOI: 10.34308/eqien.v11i1.757

Abstract

This study aims to investigate the influence of biological asset intensity, company size, audit committee size, and audit committee accounting or financial expertise on biological asset disclosure. The samples used in this study are the agriculture companies listed on the Bursa Efek Indonesia (BEI) between 2005 and 2019. The data are collected from companies annual report. This study uses quantitative method with multiple linear regression analysis. The result shows that biological asset intensity, company size, audit committee size, and audit committee accounting or financial expertise have negative influence on the biological asset disclosure. This study contributes as literature for academics and provide perspective for all parties that have interest towards biological asset disclosure in Indonesia.
Integration of Reward, Innovative Behavior, Job Satisfaction on Job Performance for middle manager level employees Laij Victor Effendi; Wirawan Endro Dwi Radianto
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (443.413 KB) | DOI: 10.35335/enrichment.v12i4.681

Abstract

The purpose of this study is to investigate the relationship between reward and employee performance, which is still inconsistent. We also investigate innovative behavior and job satisfaction as variables that mediate the effect of rewards on performance. The research method used is survey method by sending questionnaires to employees at the managerial level. We used multivariate analysis as an analytical tool for this study. The result of this study is that rewards affect performance, innovative behavior, and job satisfaction. Innovative behavior and job satisfaction affect performance. Innovative behavior and job satisfaction partially mediate the relationship between reward and performance. We found that if employees are satisfied with the rewards received, it will directly encourage employee performance, and there is no need for a mediator to improve performance.
DETERMINANT EFFECT OT CASA AND NPM ON MARKET RATIO OF BANKS LISTED IN IDX Jennifer; Wirawan Endro Dwi Radianto; Cliff Kohardinata
Jurnal Bisnis dan Keuangan Vol 7 No 2 (2022): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v7i2.3490

Abstract

Banks are intermediary firms that have an important function in society and countries. Banks’ existence drives the banking industry to increase its financial performance through market ratio growth. This research aims to analyze the influence of CASA and NPM on market ratio for banks listed in the IDX during the period of 2010-2020. The originality of this research is that it focuses on the influence of affordable funds and profitability on market ratio PBV in the banking sector. The research type used is quantitative method with multiple linear regression approach. Sampling techniques used is purposive sampling. The population is 43 banking firms listed in the IDX on December 2020. The sample used is 200 sample data from 21 banks in BUKU II until BUKU IV categories in Indonesia during 11 periods, from 2010-2020. Testing techniques used in this research are descriptive statistics, hypothesis test, and classic assumption test with robust standard error. The research variables consist of a dependent variable (PBV), independent variables (CASA, NPM), control variables (PER, DPR, ROE), and a dummy variable (SOE and private owned). The result of this research is that CASA and NPM have a positive and significant effect on PBV. Hopefully, this research can add consideration for banking management, financial supervisory agencies, investors, and the public about investment making decisions.
Analysis of The Benefits of Financial Technology and Financial Socialization Towards Financial Behavior in Students in Surabaya Post Pandemic with Financial Literacy as The Intervening Variable Wirawan Dwi Radianto; Angelina Suryanto
Jurnal Bisnis dan Keuangan Vol 8 No 1 (2023): Business and Finance Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/bfj.v8i1.4138

Abstract

The purpose of this study is to investigate financial behavior among university students in Surabaya and analyze the relationship between perceived usefulness of financial technology, financial socialization, and financial literacy as an intervening variable. Conclusive causality research is used for this research with primary data collected from questionnaires. The sampling techniques used a combination of proportional stratified random sampling and purposive sampling towards 466 university students from 6 universities in Surabaya. Data analyzed using Partial Least Squares - Structural Equation Model (PLS-SEM) techniques. The result shows that financial literacy and financial socialization positively impacts financial behavior while perceived usefulness of financial technology variables does not affect financial behavior. Mediation results showsthat financial literacy is able to mediate perceived usefulness of financial technology and financial socialization towards financial behavior of university students in Surabaya. Through this research is expected to be the reference for various parties, especially for curriculum makers to consider optimization technical teaching strategies and assessment indicators in basic financial outreach.
Can financial distress and good corporate governance influence tax aggressiveness Sherlyn A.F Saputri; Wirawan E.D Radianto
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1369

Abstract

This study aimed to test the impact of financial distress, audit quality, institutional ownership, and independent commissioners, which can be helpful for the government, DJP, and companies as a consideration in identifying matters that influence tax aggressiveness. Sampling used a purposive sampling method so that the company data sample in this study totaled 29 property and real estate companies listed on the Indonesia Stock Exchange from 2014-2020. Methods of data analysis using multiple regression analysis with robust standard error. The results of this study indicated that financial distress, audit quality, and independent commissioners have no impact on tax aggressiveness, and institutional ownership has a negative impact on tax aggressiveness. Thus, the healthiness or bankruptcy of a company's financial condition, audited by a Big 4 KAP or non-Big 4 KAP, and the high or low number of idependent commisioner. It does not affect a company's decision to carry out tax aggressiveness. Instead, tax aggressiveness will decrease as institutional parties' shareholdings increase.
STRATEGI PROMOSI DALAM MENINGKATKAN PENJUALAN LUSCIOUS CHOCOLATE POTATO SNACK Marceline Livia Hedynata; Wirawan Endro Dwi Radianto
Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Vol. 1 No. 1 (2016)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jp.v1i1.108

Abstract

So far, promotion strategies which used by LUSCIOUS Chocolate Potato Snack to promote and sell products was not maximal that caused the company's sales target (sales force) problem that has not been achieved and customer coverage is still narrow. The purpose of this research is to determine the promotional strategies that can increase product sales of LUSCIOUS Chocolate Potato Snack. This type of research is using qualitative with case study method. Data retrieval technique is using purposive sampling method. Data collection techniques using semi-structured interviews by involving 12 informants, consist of 5 consumers, 2 agents personal reseller, 2 owner of the company as an agent of a distributor, and 3 marketing expert. The collection of data is also supported by documentation in the form of photographs with informants and internal data firm. Validity and reliability of this research using triangulation source method. Technical analysis of the data in this research consists of three stages: data reduction, data presentation, and conclusion. The results showed that LUSCIOUS Chocolate Potato Snack need of repair and upgrading basic campaign strategy in 8 models of the promotional mix. There are 5 models of promotional mix was chosen as the focus of LUSCIOUS’ improvement promotional strategies which still in startup business, namely Events and Experiences, Direct Marketing, Sales Promotion, Interactive Online Marketing, and Word of Mouth Marketing. As for the third promotion mix, namely, Personal Selling, Public Relations and Publicity, and Advertising, is not become the focus of LUSCIOUS’ promotional strategies.
PENGARUH ATTITUDE TOWARD BEHAVIOR, SUBJECTIVE NORM, DAN PERCEIVED BEHAVIOR CONTROL TERHADAP ENTREPRENEURSHIP INTENTION MAHASISWA KEDOKTERAN Riau Salim; Wirawan ED Radianto
Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Vol. 2 No. 6 (2017)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jp.v2i6.617

Abstract

Indonesia adalah negara ke-4 dengan populasi terbanyak di duniadan memiliki rasio entrepreneur 3.1%. Untuk meningkatkan jumlah entrepreneur di Indonesia dapat dilakukan dengan cara memberikan pendidikan entrepreneurship di tingkat universitas. Salah satu universitas yang memiliki karakter Entrepreneurship adalah Universitas Ciputra. Penelitian ini bertujuan menganalisis faktor-faktor yang mempengaruhi entrepreneurship intention mahasiswa program pendidikan kedokteran Universitas Ciputra angkatan 2016 dan 2017 dengan menggunakan Theory of Planned Behavior. Penelitian ini menggunakan penelitian kuantitatif dengan kuesioner sebagai metode pengumpulan data. Populasi yang digunakan dalam penelitian ini adalah 99 orang mahasiswa program studi kedokteran Universitas Ciputra angkatan 2016 dan 2017. Untuk metode analisis data dalam penelitian ini menggunakan Regresi Linier Berganda. Hasil penelitian menunjukkan bahwa attitude toward behavior dan subjective norm tidak memiliki pengaruh yang signifikan terhadap entrepreneurship intention sedangkan perceived behavior control berpengaruh signifikan terhadap entrepreneurship intention.
PENGARUH KUALITAS PRODUK, HARGA PRODUK, DAN KEMASAN PRODUK TERHADAP KEPUTUSAN PEMBELIAN (STUDI KASUS PADA JUS BUAH DEPOT SALMON DI SURABAYA Jovi Vachel; Wirawan ED Radianto
Jurnal Performa : Jurnal Manajemen dan Start-up Bisnis Vol. 4 No. 5 (2019)
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jp.v4i5.1689

Abstract

This research is based on the failure of researchers' business namely Carico, Carico is a company engaged in the Food and Baverage industry, Carico is one of the original local brands of Indonesia, which sells authentic Carica fruit juice, Carica fruit can only grow in 2 places in the world. Carica fruit juice with a sweet and fresh taste has many health benefits, such as smooth digestion. However, as the sales process in Carico fluctuated, the researchers wanted to benchmark with similar competitors. Researchers use Salmon Depot Juice as a benchmarking in this study because the Salmon Depot Juice business is much better profit. Jus Depot Salmon was established in 2016 at Ciputra University in Surabaya. Prices offered by Salmon Depot juice range from IDR 10,000 - IDR 20,000. Salmon Depot Juice uses one employee and sells a variety of juice variants. In one day, it can sell 100 to 150 cups with a turnover of Rp 1,000,000 to Rp 2,000,000. Consumers who buy are Ciputra University students. The formulation of the problem in this study is whether the quality, price, and packaging of the product affect the purchasing decision of salmon depot fruit juice products in Surabaya. That is expected to be input for researchers in making improvements and adding insights about purchasing decisions, product quality, product prices and product packaging in running a food and beverage industry business. Researchers used quantitative methods with a population of consumers who bought Salmon Depot juice products in Surabaya with an infinite amount, using 385 people taken from the formula according to (Sugiyono, 2018; 142). The data collection method uses an offline questionnaire using a Likert scale and uses multiple linear regression analysis. The results of this study are the quality, price and product packaging significantly influence purchasing decisions. Keywords: product quality, product prices, product packaging, purchasing decisions.
The Impact of Tax, Foreign Ownership, and Firm Size on Transfer Pricing (Empirical Studies on Coal Mining Sub-Sector Companies Listed in Indonesia Stock Exchange for 2012-2021 Period) Vania Audrey Alexandria; Wirawan Endro Dwi Radianto
Inovbiz: Jurnal Inovasi Bisnis Vol 11, No 1 (2023)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v11i1.3293

Abstract

This study aims to examine the effect of tax, foreign ownership, and company size on transfer pricing in coal mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2012-2021 period. Based on the purposive sampling method, 19 companies met the criteria to be sampled in the research from 2012-2021. The number of samples in the study for 10 years with 157 observations. This study uses a robust regression analysis model. Based on the results of data analysis research, it can be concluded that taxes have a positive effect on transfer pricing, while foreign ownership and company size have no effect on transfer pricing in coal mining sub-sector companies listed on IDX for the 2012-2021 period.
Co-Authors Abednego Oematan, Ricky Imanuel Agus Sugiharto Agusta, Christina Amalia Putri Ghassani Amalia Putri Ghassani Anak Agung Ayu Puty Andrina Anastasia Filiana Ismawati Anastasia Filiana Ismawati Angelina Suryanto Antoni Suparno Aria Ganna Henryanto Boby Lianto Budi Setiawan Burhan Bungin Chalidana, Moehamad Yunus Christina Whidya Utami Chritina Whidya Utami Cindy Amelia Cindy, Victoria Citra Ayuningtyas Citra Ayuningtyas, Citra Cliff Kohardinata Damelina B. Tambunan Darmawan, Esther David Sukardi Kodrat Dedy Haning Denny Bernardus Dwi Sunu Widyo Pebruanto Efata, Kevin Budi Effendy, Junko A. Eko Budi Santoso Evi Octavia Evita Mei Kusumaningrum Faiza Husnayeni Nahar Fanny Septina Felicia Katherine Geonawan Georgius Pranayogi Hanum, Nabila Fahhilma Hapsari, Yunita Dwi Hari Minantyo Helena Sidharta Hengky, Alexander Wahyudi Herni Manik Irfan Ivanne, Queen Fiona Jennifer Jennifer Jessica Wijaya Jovi Vachel Kazia Laturette Kelvin Danendra Kenley Maccauley Riyono Kevin Budi Efata Khomsiyah Kinanthi Nur Afifah Anastasya Rusmawan Kristanti, Essha Paulina Kristian Agung Nugraha Laij Victor Effendi Laura Mahendratta Tjahjono Liestya Padmawidjaja Liliana Dewi Lovely Hilary Limawan Lucky Cahyana Subadi Luky Patricia Widianingsih Lydia Angelia Herman Marceline Livia Hedynata Marcella Devina Setiawan Maria Asumpta Evi Marlina Mario Rosindo Menny Marita Nur Achmad Marlina, Maria A. E. Meiliana Suparman Michael Owen Muh Syulhasbiullah Murpin Josua Sembiring Murwarni, Fulgentius Danardana Narto Narto, Narto Nieke Ayu Pramudita Owen, Michael Pamungkas, Indra P. Pramudita, Nieke Ayu Putri, Dominica Prima Kurnia Kharismatika Rafael Savio Easter Riau Salim Riyanti Hamdani Riyanti Hamdani Robert Setio Rommy Pramono Salim, Ika Raharja Salim, Sharolyn Handayani Sherlyn A.F Saputri Singgih Bayu Indra Hermawan Siti Zahro Stanislaus Adnanto Mastan Stella Poh Sudarmo, Gesy Ayu Pramudita Sugeng, Laurencia Nathania Marcella Susi Meriyani Sutrisno, Timotius F. C. W. Swastidevi, Luisa Amira Syahrial, Ramon Sylvie Ayuningtyas Tanjaya, Clarisia Thomas Stefanus Kaihatu Tommy C. Efrata Vania Audrey Alexandria Widyatama, Jasmine Christy Wijaya, Oscarius Yudhi Ari Yopy Junianto Yuana Jatu Nilawati Yudhi Ari Wijaya, Oscarius Yuyun Karystin Meilisa Suade