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All Journal Warta Penelitian Perhubungan CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) E-Jurnal Akuntansi TSM
Pradipta, Arya
Unknown Affiliation
Automotive Engineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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KARAKTERISTIK PENYEBERANGAN PEJALAN KAKI PADA LINGKUNGAN SEKOLAH (STUDI KASUS SDN MEKAR JAYA 11 DAN SDN ABADI JAYA 1, KOTA DEPOK) Pradipta, Arya; Sumabrata, R. Jachrizal
Warta Penelitian Perhubungan Vol 22, No 2 (2010): Warta Penelitian Perhubungan
Publisher : Sekretariat Badan Penelitian dan Pengembangan Perhubungan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4847.423 KB) | DOI: 10.25104/warlit.v22i2.1034

Abstract

Pedestrian in school area has different characteristic rompare to commerce area, industry and officearea. Pedestrian especially students has immeasurable in movemeiit of schoolchild having the characterof and off the cuff is ices unforeseen generates accident, if mixed with vehicle traffic, so that safetyof pedestrian in school area, movement pattern of crossing and level of service of crossing facility ofpedestrian is made by important consideration in planning transportation facilihj especially in schoolarea.Intention of this research analysis is about crosswalk characteristic of pedestrian at school area, so thatas planning and scheme of pedestrian facilities and basic facilities can consider the pedestrian characteristicat school area, on the other hand, this research analyses about movement pattern and crossinglay time of pedestrian which can give information of crosswalk facilihJ h;pe of matching with ZonaSelamat Sekolah ( Z.OSS. .The pedestrian characteristics will be analyzed with microscopic methode. Sighting microscopic isapplied by see behavior of journey happened in each individual. By doing research microscopic henceknowable of characteristic, behavior and movement pattern of pedestrian individually. Researchmicroscopimlly could analyzed journey of pedestrianindividually in position and time, where variable applied is N(pedestrian number), T(time), X and Y(location co-ordinate). Location of observation of this research stays at school area at roadway BahagiaRaya, Depok, precisely stm;s at SDN Mekar Jaya 11 and SDN Abadi Jaya 1.Results of this research expected serve the purpose of one of reference in the relation with planning andscheme of crosswalk facilities in school area. Population applied in this research expected able torepresent is typical behavior of pedestrian in school area.Key Word: pedestrian, microscopic, crosswalk, Zona Selamat Sekolah (Z.OSS)
EXPLORING THE ROLE OF BRAINSTORMING IN ENHANCING AUDIT QUALITY Lase, Hofandrik; Pradipta, Arya; Siahaan, Magda
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 4 (2024): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i4.1388

Abstract

The objective of this study is to investigate the impact of brainstorming on audit quality, while taking into consideration factors such as audit tenure, accountability, and auditor competence. This paper is descriptive and uses a quantitative approach, using primary data, namely 211 auditors who work at the Public Accounting Firm in Jakarta, Indonesia. Purposive sampling is utilized in the sampling method, with information being gathered through a survey and then analyzed through the Partial Least Square approach. Audit tenure, accountability, auditor competency, and brainstorming positively affect audit quality. Meanwhile, brainstorming strengthens the influence of accountability on audit quality, although it cannot moderate audit tenure and auditor competency on audit quality. Brainstorming cannot be separated from the culture and environment of the client company or auditor's office, so the auditors' underlying behavior patterns should be upgraded to improve the audit quality. It is still rare for the authors to find that brainstorming moderates the influence of external auditors' professionalism on audit quality.
DETERMINAN PENERIMAAN PAJAK PERTAMBAHAN NILAI Putri, Adeline Kezia; Pradipta, Arya
E-Jurnal Akuntansi TSM Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v4i2.2541

Abstract

The purpose of this research is to obtain empirical evidence of the effect of the Self Assessment System, Tax Audit, Tax Collection, Number of Taxable Entrepreneurs, Number of e-billings and Number of e-filings on value added tax revenue at KPP Pratama Tanjung Pandan. The population in this study were all corporate taxpayers at KPP Pratama Tanjung Pandan. The sampling technique in this study used purposive sampling technique so that the samples are taken based on certain criteria. The criteria used are corporate taxpayers who are registered and active as taxable entrepreneurs at the Tanjung Pandan KPP Pratama during the 2015-2022 period. The research carried out is a time series study for 8 years with monthly data units, so the total number of samples was 96. The results of this research show that 2 (two) independent variables, Self Assessment System and e-billing have a positive effect on value added tax revenues at KPP Pratama Tanjung Pandan. Meanwhile, the other 4 (four) independent variables are tax audit, tax collection, taxable entrepreneurs, and e-filing have no effect on value added tax revenue at KPP Pratama Tanjung Pandan.
CORPORATE GOVERNANCE'S ROLE IN SHAPING TRANSFER PRICING PRACTICES Gianchiara, Clearesta; Pradipta, Arya; Siahaan, Magda
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 3 No. 4 (2024): JULY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v3i4.1390

Abstract

This study aims to uncover evidence on the impact of tax, bonuses, company size, tunneling incentives, profitability, corporate governance, and sales growth on transfer pricing. This research is based on existing data and utilizes a selective sampling technique to gather data from 49 manufacturing firms listed on the Indonesia Stock Exchange between 2015 and 2020. The findings suggest that the size of a company and its corporate governance practices play a role in influencing transfer pricing. On the other hand, factors like taxes, bonuses, profit margins, and sales growth do not seem to impact transfer pricing decisions. The size of a company may impact management’s choices regarding transfer pricing activities with affiliated entities.  
Co-Authors Gianchiara, Clearesta Jachrizal Sumabrata Lase, Hofandrik Putri, Adeline Kezia Siahaan, Magda