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FERDIAN RONILAYA
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Jurnal Akuntansi Bisnis dan Humaniora
Published by Politeknik Negeri Malang
ISSN : 24605530     EISSN : 27970264     DOI : https://doi.org/10.33795/jabh
Core Subject :
Jurnal Akuntansi Bisnis Dan Humaniora (JABH) adalah sebuah jurnal blind peer - review yang didedikasikan untuk publikasi hasil penelitian yang berkualitas dalam bidang Ilmu Akuntansi Bisnis dan Ilmu Sosial namun tak terbatas secara implisit. Semua publikasi di Journal Akuntansi Bisnis & Humaniora bersifat akses terbuka yang memungkinkan artikel secara bebas online tanpa berlangganan apapun. JABH menerbitkan artikel secara berkala 2 kali dalam satu tahun yaitu bulan Januari dan Juni.
Arjuna Subject : -
Articles 80 Documents
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Activity Based Management (ABM) dalam Rangka Meningkatkan Efisiensi Biaya dan Profitabilitas PT PG Rajawali I Unit PG Krebet Baru Fincavenia Hafidhatun Nadhifah; Annisa Fatimah; Ludfi Djajanto
Jurnal Akuntansi Bisnis dan Humaniora Vol. 12 No. 1 (2025): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v12i1.3944

Abstract

Penelitian ini bertujuan untuk mengidentifikasi aktivitas produksi serta menganalisis peningkatan efisiensi biaya dan profitabilitas melalui penerapan Activity Based Management (ABM). Data yang digunakan terdiri dari data primer dan data sekunder yang diperoleh melalui teknik pengumpulan da- ta berupa wawancara dan dokumentasi. Metode penelitian yang digunakan adalah metode deskriptif kualitatif. Hasil penelitian menunjukkan bahwa terdapat empat aktivitas yang tidak bernilai tambah (non-value-added activities). Pemilihan alternatif perbaikan berkelanjutan dilakukan dengan cara pengurangan biaya pada masing-masing aktivitas tidak bernilai tambah. Penerapan ABM menghasilkan efisiensi biaya pada produk gula dan tetes sebesar 52% atau senilai Rp 762.596.166. Penerapan ABM dalam pengelolaan biaya produksi dapat diterapkan sebagai langkah perbaikan berkelanjutan dalam kegiatan produksi untuk meningkatkan efisiensi dan profitabilitas perusahaan.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Alfin Irsyad Khoiron; Endah Suwarni; Basuki Rachmat
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i1.4122

Abstract

The purpose of this study is to investigate the influence of Profitability, Leverage, Company Size and Intensity of Fixed Assets on the Tax Avoidance of subsector food and beverage companies. The research used Purposive Sampling as the data collection technique. From the 30 companies, there were only 14 companies which met the criteria. The data analysis method used a multipe linear regressions. The used 26th version of IBM SPSS Statistics as a data analysis tool. The result of the research showed that there was a postive and significant influence of Company Size on the Tax Avoidance. Meanwhile, Profitability, Leverage, and Intensity of Fixed Assets partially have not significant effect on the Tax Avoidance. The result ofsimultaneous test showed that there was a not significant influence of Profitability, Leverage, and Intensity of Fixed Assets on the Tax Avoidance.
TATA KELOLA ORGANISASI DAN DOMINASI SOSIAL Dien Yudithadewi; Dodo Darsono; Bonifasius Santiko Parikesit
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i1.4123

Abstract

This study focuses on the governance of Kelompok Perempuan Kreatif Mandiri/Independent Creative Women Group (KPKM) which is the beneficiary of women's empowerment program from Corporate Social Responsibility (CSR) PT Perusahaan Gas Negara Tbk. The paper aims to identify and describe, how organizational structure impacts governance patterns and the outcomes. It used a persuasive case study approach, where the data collection process is carried out through in-depth interviews with relevant stakeholders. Likewise, researchers conducted close observation, supported with literature review from journals, digital media and books, to enrich the study. The research findings reveal that the absence of regeneration in the organizational structure causes repetitive governance pattern since its establishment, same persons are appointed as caretakers in several bodies, depending on a central figure, and only able to innovate through the intervention of outsiders (other parties). Furthermore, there is a concern regarding potential digression, as quoted from Lord Acton's letter to the Bishop of Creighton in 1887; "Power tends to corrupt and absolute power corrupts absolutely”.
ANALISIS DAMPAK INVESTASI SOSIAL PT PERUSAHAAN GAS NEGARA TBK DIUKUR MENGGUNAKAN SOCIAL RETURN ON INVESTMENT (STUDI KASUS PROGRAM BANK SAMPAH) Bonifasius Santiko Parikesit; Sigit Tri Hartanto; Rio Zakarias Widyandaru; Dien Yudithadewi
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i1.4124

Abstract

This paper intends to examine the impact of PT Perusahaan Gas Negara Tbk's social investment, particularly in the waste bank program during the 2020-2021 period in Tembesi Village, Sagulung Sub District, Batam City, Riau Islands Province. The research design used mixed methods, where primary data collection was conducted through interviews with 34 relevant stakeholders from beneficiaries, government and companies. Secondary data is sought through literature studies from journals, books and other relevant sources, both physically and digitally. Using the stages of the Social Return On Investment process, the researchers carried out the process of identifying inputs, activities, outputs, outcomes and impacts, including monetizing in rupiah. Specifically for impact, the analysis was carried out using the Sustainability Compass which was introduced by Herman Daly, and then further developed by Alan Atkisson. The results show the SROI ratio in 2020 is 1: 4.09 and 2021 is 1: 4.76. The positive impact created by the program shows that social investment is effective in fulfilling the agenda of sustainable development goals no. 1 without poverty, no. 3 healthy living, no. 5 gender equality, no. 6 clean water and proper sanitation, and no.17 partnership to achieve goals.
PENGARUH LITERASI KEUANGAN SYARIAH TERHADAP MINAT MAHASISWA MENGGUNAKAN PRODUK PAYLATER NON SYARIAH Angel Chandra Septin; Zainal Abdul Haris; Retno Widiastuti
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i1.4125

Abstract

The study aims to determine the effect of Islamic financial literacy level on interest in using non-sharia PayLater products. The type research is quantitative research. The data collection technique used questionnaire distributed online to students of the State Polytechnic of Malang accounting department class of 2018-2021. The sampling technique used nonprobability sampling, as many as 95 people. The data analysis of this study was Simple Linear Regression Analysis by using SPSS version 26 software. The results of this study showed that the level of Islamic financial literacy had no effect on students' interest in using non-sharia PayLater products with a t count of -242 (<1.989) and a significance value of 0.809 (>0.05). The value of the coefficient of determination (R2) is 0.001, which means that the variable ability of islamic financial literacy levels in explaining students' interest in using non-sharia PayLater products is 0.1%.
ANALISIS FAKTOR PROJECT BASED LEARNING MELALUI GRAND TEORI S-O-R PADA MANAJEMEN PEMASARAN Suryadi; Joko Samboro; Dika Rizky Yunianto
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i1.4126

Abstract

Changes in the Independent Curriculum Free Learning in the Industrial Revolution Era 4.0 is a challenge for changing the learning paradigm, communicating the affective domain in the Gradation of Attitudes, Knowledge and skills that require the concept of Stimulus Organism Response. Implementation of this learning is a continuation of Blended in type discovery and problem base learning (Suryadi, et al 2020) which shows a very effective impact for project tasks according to industry needs. Project based learning is a scientific learning model that emphasizes students to learn to find and discover for themselves an incomplete concept or principle. The research objective is to analyze the dominant factors of the Marketing Management project base learning model. This research method is "Four-D", the sampling technique uses probability sampling techniques and data collection techniques using observation methods, learning (Project Based Learning), pretest & post test methods, and questionnaire methods. Factor analysis data analysis techniques. Findings of social attitudes, motivation and activity as determinants of achievement for which 75 statements in order of importance (1) Social attitudes of 25 questions with a factor loading value of 0.5 to 0.89 (2) Motivation a number of 12 questions with a loading factor value of between 0.60 to 0.80 (3) The activity of a number of 4 question items with a loading factor value between 0.56 to 0.63. Project Based Learning is suitable for vocational.
PENGARUH REALISASI HUTANG PAJAK, REALIASI SKPKB, DAN JUMLAH WAJIB PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN Aulia Azzahra; Widi Dwi Ernawati; Ludfi Djajanto
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i1.4127

Abstract

The aims of this study are to examine, both partially and simultaneously, the effects on realization of tax debt, realization of SKPKB, and the number of taxpayers on income tax revenues at the Pratama Tax Office in Southern Malang. This is quantitative research with causal associative research. The instruments of the data collection are documention and interview. The data used in this research are monthly realization reports, which amount to 60 samples (starting from January 2016 to December 2020) of income tax revenue paragraph 25/29, tax debt settled, (SKPKB) Notice of Tax Underpayment Assessment, and the number of registered individual and corporate taxpayers. The data are analyzed with classic assumption, and Multiple Linier Regression analysis of SPSS version 25. The analysis shows realization of tax debt, realization of SKPKB, and the number of taxpayers have a significant value of 0.013. It means that there is a simultaneous effect on income tax revenues. This research also found that realization of tax debt has a significant value of 0.045 and the number of taxpayers has a significant value of 0.012. It means that there is a partial effect on income tax revenues. However partially, realization of SKPKB does not have a significant effect on income tax revenues. This is evidenced by the significance value of t > α which is 0,117 > 0,05. Thus, when the realization of SKPKB is high or low, it will not have an effect on the income tax revenues.
PENGARUH UKURAN PERUSAHAAN, FINANCIAL DISTRESS, DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK DENGAN POLITICAL CONNECTION SEBAGAI VARIABEL MODERASI Vika Amelia; Widi Dwi Ernawati; M. Arief Setiawan
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 1 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i1.4128

Abstract

This study aims to examine the effect of firm size, financial distress, and leverage on tax aggressiveness with political connection as a moderating variable. This research is quantitative associative. The population of this study are food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2020 with a total of 20 companies. The sampling used the purposive sampling method and obtained a sample of 13 companies. The data analysis technique used multiple linear regression and moderated regression analysis (MRA). The results of this study indicate that simultaneously and partially there is no effect between firm size, financial distress, and leverage on tax aggressiveness. A Political connection can moderate the effect of company size and financial distress on tax aggressiveness. The political connection however is not able to moderate the effect of leverage on tax aggressiveness.
The Influence of Taxpayer Understanding, Taxpayer Awareness, and Perception of Tax Sanctions on Taxpayer Compliance of Earth and Buildings Beatrix Brigita Tapiory; Widi Dwi Ernawati; Fathimatus Zahro Fazda Oktavia
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 2 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i2.4765

Abstract

This research aimed to determine the effect of taxpayer comprehension, taxpayer awareness, and perception of tax sanctions on land and building taxpayer compliance in Malang City. This research used a quantitative approach. Data collection is carried out by distributing questionnaires. The population in this research was land and building taxpayers which are registered in Malang City. The number of research population was 283,451 taxpayers with the sampling technique using simple random sampling and slovin formula. The samples obtained for this study were 100 taxpayers. The data analysis technique used multiple linear analysis. The results of this research indicated that taxpayer comprehension, taxpayer awareness, and the perception of sanctions had a positive significant effect on land and building taxpayer compliance in Malang City. The results also showed that taxpayer comprehension, taxpayer awareness, and the perception of sanctions simultaneously had a positive significant effect on land and building taxpayer compliance in Malang City.
The Influence of Corporate Social Responsibility, Tunneling Incentive, and Capital Intensity Against Tax Avoidance Excellent Nokiyanti; Widi Dwi Ernawati; Indrayati
Jurnal Akuntansi Bisnis dan Humaniora Vol. 10 No. 2 (2023): Jurnal Akuntansi Bisnis dan Humaniora
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jabh.v10i2.4766

Abstract

The research aimed to analyze the influence of Corporate Social Responsibility, Tunneling Incentive, and Capital Intensity on Tax Avoidance in energy subsector companies for a five-year period. The research design was explanatory quantitative to examine the relationship of variables using multiple linear regression. The study used Purposive Sampling as the data collection technique. From the 53 companies, there were only 14 companies which met the criteria. The data collected were financial statements, annual reports and sustainability reports of energy sub-sector companies listed on the IDX for the period of 2017-2021. The data analysis tool employed was the 22th version of IBM SPSS. The results of this research showed that partially, the Corporate Social Responsibility variable had no significant effect on Tax Avoidance. Conversely, Tunneling Incentive and Capital Intensity affected Tax Avoidance significantly. In addition. the results of the simultaneous test revealed that all the variables, the Corporate Social Responsibility, Tunneling Incentive and Capital Intensity had a significant impact on Tax Avoidance.

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