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Gema Wiralodra
Published by Universitas Wiralodra
ISSN : 16937945     EISSN : 26221969     DOI : -
Core Subject : Education,
Other
Gema Wiralodra adalah jurnal yang dikelola oleh LPPM Universitas Wiralodra. Gema Wiralodra telah ada sejak tahun 2005 dan merupakan jurnal pertama di Universitas Wiralodra. Gema Wiralodra merupakan jurnal berkala ilmiah yang diterbitkan dua kali setahun (bulan April dan bulan Oktober) yang mempublikasikan hasil penelitian orisinal dari berbagai disiplin ilmu. Jurnal ini bertujuan untuk mengembangkan konsep, teori, perspektif, paradigma, dan metodologi dalam kajian ilmu dari lintas kajian ilmu sosial, hukum, pendidikan, pertanian, teknologi dll.
Arjuna Subject : -
Articles 670 Documents
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Analysis the effect of the fraud triangle on fraud report finance use beneish M-Score model Harpan, Deddi; Kuntadi, Cris
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.517

Abstract

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables . This article reviews the factors that influence financial statement fraud, namely external pressure (pressure), nature of the industry (opportunity) and rationalization (justification), all of which are factors of the fraud triangle, a study of accounting literature using the ability of the beneish m-score. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Pressure has an effect on fraudulent financial statements; 2) Opportunities influence fraudulent financial statements; and 3) Justification has an effect on fraudulent financial reporting. Keywords: Financial Statement Fraud, Pressure, Opportunity and Justification
Factors affecting taxpayer compliance: understanding of tax accounting, quality of fiscal services, tax sanctions Marlina, Leni; Kuntadi, Cris
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.518

Abstract

Literature review article on the influence of understanding of tax accounting, quality of tax administration services, and tax sanctions on taxpayer compliance. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The method of writing this article is to use the library research method whose sources come from online media, including Google Scholar, Mendeley and other academic online media . The results of this literature review article are as follows: 1) understanding of accounting affects taxpayer compliance; 2) the quality of tax authorities' services affects taxpayer compliance; and 3) Tax sanctions affect taxpayer compliance.
Factors influencing tax aggressiveness: profit management, leverage, and profitability Siburian, Simon Agus; Kuntadi, Cris
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.521

Abstract

Previous or relevant research is fundamental in a research or scientific article. Previous or relevant research strengthens the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence tax aggressiveness, earnings management, leverage, and profitability, a literature study on tax accounting. This article aims to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Profit Management influences Tax Aggressiveness; 2) Leverage affects Aggressiveness; and 3) Profitability affects Tax Aggressiveness.
Factors Influencing Tax Aggressiveness: Liquidity, Leverage, Earnings Management, Independent Commissioner, Company Size Nurrahman, Nafal Thorfi; Kuntadi, Cris
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.523

Abstract

The purpose of this research is to analyze the effect of liquidity, leverage ̧ earnings management, the proportion of independent commissioners, and company size on the level of corporate tax aggressiveness. This study uses the manufacturing industry listed on the Indonesia Stock Exchange in 2010-2011 as the population. By using a purposive sampling technique, 148 data were selected as samples. The results of multiple regression analysis show that earnings management and company size have a significant influence on the level of corporate tax aggressiveness. Meanwhile, for liquidity, leverage, and the proportion of independent commissioners did not show a significant effect on the level of corporate tax aggressiveness.
Factors Affecting Corporate Income Tax Payable: Solvability, Debt To Equity Ratio, and Profit Management Hollysaa, Pristine; Kuntadi, Cris
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.524

Abstract

Previous or relevant research is fundamental in a study or scientific article. Previous or relevant research strengthens the theory and phenomenon of the relationship or influence between variables. This article reviews the factors influencing corporate income tax payable, namely Solvability, Debt to Equity Ratio, and Earnings Management, a literature study on tax accounting. This article aims to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Solvability affects corporate income tax payable; 2) Debt to Equity Ratio affects the Income Tax Payable; and 3) Profit Management has a significant effect on Corporate Income Tax Payable
Implementation of Performance Assessment with Assistance to Improve Students' Scientific Written Communication Skills Surtiyarsih, Sri
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.532

Abstract

The purpose of this study is to describe how the application of performance appraisal with mentoring and improvement of scientific written communication skills. This study used Classroom Action Research (CAR), which consisted of 2 cycles and was carried out on 35 class VII I SMPN 6 student subjects. The results of this study describe performance appraisal activities with assistance and improvement of scientific written communication skills in general and in all indicators. Thus, it can be concluded that the implementation of performance appraisal with assistance can improve students' scientific written communication skills. Performance assessment is carried out by giving assignments in the form of worksheets (LK), while the assistance steps carried out consist of giving written feedback from the teacher to student worksheets, grouping students based on similar errors, students reading the results of the feedback, the teacher visits the group, debriefing the teacher with students, in groups peer tutors are also carried out, and LK improvement by students. The action step that is considered the most important in influencing the results of the action is the mentoring step, namely grouping students based on similar errors. The increase in scientific written communication that scored ≥ 70 from cycle 1 (63.89%) to cycle 2 (97.14%) was 33.25%. This increase is also supported by an increase in each scientific written communication indicator, namely those who get a score of ≥ 75 for the 1st indicator making a description from a graph or table 33.4%, the 2nd indicator changing the description data into a table 5.6%, the 3rd indicator changing data from tables to graphs is 63.9%, the 4th indicator infers from data in the form of tables or graphs 62.63%. The action step that is considered the most important in influencing the results of the action is the mentoring step, namely grouping students based on similar errors. The increase in scientific written communication that scored ≥ 70 from cycle 1 (63.89%) to cycle 2 (97.14%) was 33.25%. This increase is also supported by an increase in each scientific written communication indicator, namely those who get a score of ≥ 75 for the 1st indicator making a description from a graph or table 33.4%, the 2nd indicator changing the description data into a table 5.6%, the 3rd indicator changing data from tables to graphs is 63.9%, the 4th indicator infers from data in the form of tables or graphs 62.63%. The action step that is considered the most important in influencing the results of the action is the mentoring step, namely grouping students based on similar errors. The increase in scientific written communication that scored ≥ 70 from cycle 1 (63.89%) to cycle 2 (97.14%) was 33.25%. This increase is also supported by an increase in each scientific written communication indicator, namely those who get a score of ≥ 75 for the 1st indicator making a description from a graph or table 33.4%, the 2nd indicator changing the description data into a table 5.6%, the 3rd indicator changing data from tables to graphs is 63.9%, the 4th indicator infers from data in the form of tables or graphs 62.63%.
SIMRS Analysis of Hospital Management Information System Implementation In Manembo-Nembo General Hospital, Bitung City Lumingkewas, Pitter Handry; Umboh, Adrian; Manampiring, Aaltje E.
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.536

Abstract

Ministry of Health of the Republic of Indonesia Regulation Number 82 of 2013, chapter 3, states that every hospital is obliged to implement the Hospital Management Information System (SIMRS). SIMRS is a collection of processes implemented to help improve the efficiency and effectiveness of healthcare organizations in carrying out their functions and achieving their goals. This qualitative study uses a case study approach using the depth-interview method. The research was conducted at the Manembo Nembo General Hospital, Bitung  City, in North Sulawesi Province, from March to July 2022. The sample consisted of 5 informants, including the hospital director, head of the medical services department, head of SIMRS installation, operator, and healthcare recipient. Data analysis in this research will use content analysis by Miles and Huberman, and the validity of the research results will be ensured through source triangulation and methods. The research findings reveal that the implementation of SIMRS has the infrastructure component available in terms of hardware, but it has not been fully implemented in all departments (outpatient, inpatient, and nutrition), thus not being effective and efficient. Additionally, the implementation of SIMRS in terms of the network component is available but not fully connected to all departments (pharmacy, radiology, and laboratory), and the application system already uses open source software but has not been integrated into all departments due to a limited number of competent personnel in that field. Furthermore, the implementation of SIMRS in terms of the human resources component is sufficient, but the qualification and competence of personnel in developing open source applications for other departments, such as connecting services such as telemedicine and electronic medical records, as well as integrated applications (eg, Sisrute , Satu Sehat, e-KTP with the population and civil registration agency, BPJS Health, SIMDA, and LKPP) still need improvement. The procedures are well-implemented based on the tasks and functions, but the competency in computer information technology needs to be enhanced for the optimal implementation of SIMRS. In conclusion, the performance of SIMRS in the Manembo Nembo General Hospital of Bitung City from the requirements regarding infrastructure, network, and human resources components are available and eligible.
Price framing: monetary discount versus percentage discount format Sutrisno, Rivan
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.539

Abstract

Marketers often use price promotion as a means of stimulating sales and attracting new customers. Price promotion widely used in the market is either applying monetary discount (e.g., dollar off) or percentage discount (e.g., percentage off) format. However, no guide can be used by marketers as to which promotional format can attract customers better This systematic literature review study offers an argument that address which of the promotional format, either a monetary discount or a percentage discount, are more attractive for customers. It is concluded that the consumers favor the price promotion in monetary discount over the percentage discount format due to easier cognitive processing of the price promotion to get the actual selling price. However, the percentage discount format will attract consumers better for a low-price product since it could induce a more significant number effect.
Application of the geometric Brownian motion model in West Texas Intermediate crude oil price prediction Pangestika, Vidya Dwi; Farikhin, Farikhin; Udjiani , Titi
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.546

Abstract

Crude oil is one of the primary commodities in the global economy. Crude oil prices are among the most complex and challenging to model because of the irregular, non-linear, non-stationary fluctuations in crude oil prices and their high volatility. It is essential to predict crude oil commodity prices to reduce the negative impact of fluctuations in crude oil commodity prices. Several mathematical models can be used to forecast crude oil commodity prices. One model that can be used is the Geometric Brownian Motion model, also known as the Wiener process. In this research, predictions for WTI (West Texas Intermediate) crude oil in 2022 were carried out using the Geometric Brownian Motion model. The results of this research are predictions of crude oil prices for July 2023 with iterations of 100, 200, and 1000, respectively, producing MAPE values of 6.092415%, 7.364198%, and 7.276606%.
Characteristics of Balinese architectural fat houses in Denpasar City Suyasa, I Putu Suta; Parwata, I Wayan; Mahaputra, I Nyoman Gede; Wahyuni, Putu Ika
Gema Wiralodra Vol. 14 No. 3 (2023): Gema Wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i3.555

Abstract

This research aims to find factors that influence the characteristics of flats with a Balinese architectural perspective and plan a design model for apartments in Bali based on the concept of Balinese architecture. The research method used is a combination of quantitative and qualitative methods. The first stage uses quantitative methods, and the second stage uses qualitative methods. The research sample was taken using nonprobability random sampling with a sample size of 200 respondents. Data analysis was done through univariate analysis by presenting tables, pictures, and graphs. The results of the research show that the factors that influence the characteristics of flats with a Balinese architectural style include the principles of spatial planning with the choice of location in the city of Denpasar, the principles of building layout with a 3-story flat building height, and the selection of building facades with a Balinese architectural style, the principles of utilities and facilities which include green open space, lift facilities, traditional and cultural facilities, centralized parking facilities, easily accessible merchant facilities, health, education, and an integrated and organized waste processing system. Apart from that, Balinese architectural principles such as Tri Hita Karana and the Hulu Teben concept are also used as references. Principles of building layout with a 3-story apartment building height and the selection of Balinese architectural style building facades, principles of utilities and facilities which include green open space, lift facilities, traditional and cultural facilities, centralized parking facilities, merchant facilities, health, easy education accessible, and an integrated and organized waste processing system. Apart from that, Balinese architectural principles such as Tri Hita Karana and the Hulu Teben concept are also used as references. Principles of building layout with a 3-story apartment building height and the selection of Balinese architectural style building facades, principles of utilities and facilities which include green open space, lift facilities, traditional and cultural facilities, centralized parking facilities, merchant facilities, health, easy education accessible, and an integrated and organized waste processing system. Apart from that, Balinese architectural principles such as Tri Hita Karana and the Hulu Teben concept are also used as references.

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