Article Per Year (5 Year)
p-Index From 2019 - 2024
3.199
P-Index
This Author published in this journals
All Journal Prosiding Seminar Nasional INDOCOMPAC Primanomics : Jurnal Ekonomi & Bisnis Jurnal ULTIMA Accounting Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan Jurnal Equity Journal of Business and Applied Management Indonesian Journal of Accounting and Governance Dinasti International Journal of Management Science Jurnal Akuntansi Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian dan Kewirausahaan JURNAL LENTERA AKUNTANSI Jurnal Administrasi Kantor Media Ilmiah Akuntansi
Yohanes Mardinata Rusli, Yohanes Mardinata
Bunda Mulia University
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

Published : 19 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 19 Documents
Search

 1   2 
Environmental Performance Versus Corporate Financial Performance (Environemntal Media Exposure di Indonesia) Rusli, Yohanes Mardinata
EQUITY: Jurnal Ekonomi, Manajemen, Akuntansi Vol 22, No 1 (2019): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.384 KB) | DOI: 10.34209/equ.v22i1.928

Abstract

The purpose of this study is examine the effect of environmental performance, type of industry and environmental media exposure on corporate financial performance in public companies listed on the Indonesia Stock Exchange during the period 2015-2017. The population used in this study are public companies or issuers other than financial service institutions or the banking and financial sectors listed on the Indonesia Stock Exchange. The data obtained is secondary data using library research. The sampling method used purposive sampling technique, obtained as many as 24 companies as a study sample for four years. The analysis in this study uses Statistical Product and Service Solutions (SPSS) software program version 24.0, where the statistical model used is multiple regression analysis. The results in this study are that environmental performance is good without and with the existence of moderating environmental media exposure variables having a significant and positive influence on corporate financial performance. While typr of industry is good without being moderated or moderating the variable environmental media exposure, it does not have a significant effect on corporate financial performance. For further research, it is recommended to enlarge the research sample not only limited to public companies or issuers other than financial service institutions, but also include public companies or issuers of the banking and financial sectors as research samples.
AGRESIVITAS PERPAJAKAN PERUSAHAAN PADA MASA PANDEMI COVID-19 DI NEGARA INDONESIA DAN MALAYSIA YANG DIMODERASI OLEH KINERJA KUANGAN PERUSAHAAN Rusli, Yohanes Mardinata
Jurnal Analisa Akuntansi dan Perpajakan Vol 5 No 2 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.053 KB) | DOI: 10.25139/jaap.v5i2.4213

Abstract

Suatu perusahaan melakukan manajemen perpajakan yang legal dan sesuai dengan peraturan perpajakan yang berlaku untuk meminimalisasikan beban pajaknya. Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi agresivitas perpajakan pada masa pandemi covid-19 khususnya untuk perusahaan yang terdaftar di Indonesia Stock Exchange dan Malaysia Stock Exchange, yaitu: (i) pengaruh inventory intensity terhadap agresivitas pajak; (ii) pengaruh capital intensity terhadap agresivitas pajak; (iii) pengaruh pertumbuhan penjualan terhadap agresivitas pajak (iv) peran kinerja keuangan perusahaan sebagai pemoderasi untuk pengaruh antara capital intensity terhadap agresivitas pajak; (v) peran kinerja keuangan perusahaan sebagai pemoderasi untuk pengaruh antara inventory intensity terhadap agresivitas pajak; dan (vi) peran kinerja keuangan perusahaan sebagai pemoderasi untuk pengaruh antara inventory intensity terhadap agresivitas pajak. Data untuk penelitian ini dikumpulkan dengan menggunakan teknik kuantitatif dari sumber dari data sekunder yang dikumpulkan dari laporan keuanan dan laporan tahunan perusahaan yang terdaftar di Pasar Modal. Pengambilan data untuk penelitian ini dilakukan terhadap dua negara yaitu Indonesia dan Malaysia perusahaan manufaktur sektor industri dasar dan kimia selama periode tahun 2015-2020. Metode analisis data dalam penelitian ini menggunakan Teknik analisis regresi data panel. Teknik sampling yang digunakan adalah purposive sampling. Untuk Indonesia data diambil dari Bursa Efek Indonesia (BEI) dengan jumlah populasi 72 perusahaan dan diperoleh sampel sebanyak 25 perusahaan. Data untuk Malaysia diambil dari pasar modal di Malaysia dengan jumlah sampel sebanyak 23 perusahaan perusahaan industri dasar dan kimia berdasarkan kriteria tertentu. Berdasarkan hasil pengujian yang menggunakan regresi liner berganda, dapat disimpulkan bahwa: (1) inventory intensity berpengaruh signifikan terhadap agresivitas pajak; (2) capital intensity berpengaruh signifikan terhadap agresivitas pajak; (3) pertumbuhan penjualan tidak berpengaruh signifikan terhadap agresivitas pajak; (4) kinerja keuangan perusahaan memoderasi pengaruh antara inventory intensity terhadap agresivitas pajak; (5) kinerja keuangan perusahaan memoderasi pengaruh antara capital intensity terhadap agresivitas pajak; dan (6) pertumbuhan penjualan tidak memoderasi pengaruh antara inventory inventory intensity terhadap agresivitas pajak
PENGARUH KUALITAS AUDIT DALAM HUBUNGAN ANTARA TAX PLANNING DENGAN NILAI PERUSAHAAN Rusli, Yohanes Mardinata
Prosiding Seminar Nasional INDOCOMPAC Perpajakan
Publisher : Prosiding Seminar Nasional INDOCOMPAC

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (574.922 KB)

Abstract

This study is performed to investigate the effect of the behavior of tax planning company management can improve the firm value by moderated audit quality. The impact of tax planning on firm value is a function of the tax savings and the effective tax rate in the financial statements. Data that used in this research is secondary data, drawn from the annual reports of companies listed on the Indonesia Stock Exchange. The research was found that tax planning affects the value of the company because of the higher agency costs by analyzing samples from mining companies listed on the Indonesian Stock Exchange for the period 2010 to 2014. This study has limitations with the studied company is a company in the mining sector. The results of this study are tax planning with an effective tax rate did not significantly affect the value of the company. Audit quality as a moderating variable, tax planning will weaken the value of the company. The research method using regression panel data. Keywords: Tax Planning, Firm Value, Audit Quality, Effective Tax Rate   Tujuan dari penelitian ini adalah untuk menguji apakah perilaku perencanaan pajak yang dilakukan manajemen perusahaan dapat meningkatkan nilai perusahaan dengan dimoderasi kualitas audit. Dampak perencanaan pajak terhadap nilai perusahaan merupakan fungsi dari penghematan pajak dan tarif pajak efektif dalam laporan keuangan. Data yang digunakan dalam penelitian ini merupakan data sekunder, yang diambil dari laporan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini berpendapat bahwa perencanaan pajak mempengaruhi terhadap nilai perusahaan karena biaya agensi yang lebih tinggi dengan menganalisis sampel dari perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia untuk periode tahun 2010-2014. Penelitian ini memiliki keterbatasan dengan perusahaan yang diteliti adalah perusahaan pada sektor pertambangan. Hasil penelitian ini adalah perencanaan pajak dengan tarif pajak efektif tidak signifikan mempengaruhi nilai perusahaan. Kualitas audit sebagai variable moderasi, akan melemahkan tax planning  terhadap nilai perusahaan. Metode penelitian menggunakan data panel regresi. Kata Kunci: Perencanaan Pajak, Nilai Perusahaan, Kualitas Audit, Tarif Pajak Efektif.
AGRESIVITAS PERPAJAKAN PERUSAHAAN PADA MASA PANDEMI COVID-19 DI NEGARA INDONESIA DAN MALAYSIA YANG DIMODERASI OLEH KINERJA KUANGAN PERUSAHAAN Rusli, Yohanes Mardinata
Jurnal Analisa Akuntansi dan Perpajakan Vol. 5 No. 2 (2021)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.053 KB) | DOI: 10.25139/jaap.v5i2.4213

Abstract

Suatu perusahaan melakukan manajemen perpajakan yang legal dan sesuai dengan peraturan perpajakan yang berlaku untuk meminimalisasikan beban pajaknya. Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi agresivitas perpajakan pada masa pandemi covid-19 khususnya untuk perusahaan yang terdaftar di Indonesia Stock Exchange dan Malaysia Stock Exchange, yaitu: (i) pengaruh inventory intensity terhadap agresivitas pajak; (ii) pengaruh capital intensity terhadap agresivitas pajak; (iii) pengaruh pertumbuhan penjualan terhadap agresivitas pajak (iv) peran kinerja keuangan perusahaan sebagai pemoderasi untuk pengaruh antara capital intensity terhadap agresivitas pajak; (v) peran kinerja keuangan perusahaan sebagai pemoderasi untuk pengaruh antara inventory intensity terhadap agresivitas pajak; dan (vi) peran kinerja keuangan perusahaan sebagai pemoderasi untuk pengaruh antara inventory intensity terhadap agresivitas pajak. Data untuk penelitian ini dikumpulkan dengan menggunakan teknik kuantitatif dari sumber dari data sekunder yang dikumpulkan dari laporan keuanan dan laporan tahunan perusahaan yang terdaftar di Pasar Modal. Pengambilan data untuk penelitian ini dilakukan terhadap dua negara yaitu Indonesia dan Malaysia perusahaan manufaktur sektor industri dasar dan kimia selama periode tahun 2015-2020. Metode analisis data dalam penelitian ini menggunakan Teknik analisis regresi data panel. Teknik sampling yang digunakan adalah purposive sampling. Untuk Indonesia data diambil dari Bursa Efek Indonesia (BEI) dengan jumlah populasi 72 perusahaan dan diperoleh sampel sebanyak 25 perusahaan. Data untuk Malaysia diambil dari pasar modal di Malaysia dengan jumlah sampel sebanyak 23 perusahaan perusahaan industri dasar dan kimia berdasarkan kriteria tertentu. Berdasarkan hasil pengujian yang menggunakan regresi liner berganda, dapat disimpulkan bahwa: (1) inventory intensity berpengaruh signifikan terhadap agresivitas pajak; (2) capital intensity berpengaruh signifikan terhadap agresivitas pajak; (3) pertumbuhan penjualan tidak berpengaruh signifikan terhadap agresivitas pajak; (4) kinerja keuangan perusahaan memoderasi pengaruh antara inventory intensity terhadap agresivitas pajak; (5) kinerja keuangan perusahaan memoderasi pengaruh antara capital intensity terhadap agresivitas pajak; dan (6) pertumbuhan penjualan tidak memoderasi pengaruh antara inventory inventory intensity terhadap agresivitas pajak
PENGARUH POLITICAL CONNECTION, COMPENSATION EXECUTIVE, DAN SALES GROWTH TERHADAP TAX MANAGEMENT PADA PERUSAHAAN YANG TERDAFTAR DI INDONESIA STOCK EXCHANGE Yohanes Mardinata Rusli
JURNAL LENTERA AKUNTANSI Vol 5, No 1 (2020): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.217 KB) | DOI: 10.34127/jrakt.v5i1.364

Abstract

The main purpose of this research is to find out how much tax management is carried out by companies in carrying out tax planning. This study aims to determine and analyze the influence of political connections, compensation executives, and sales growth on tax management. The population in this study is publicly traded companies that are not in the financial sector. The methodology in this study uses a purposive sampling method through predetermined criteria, and obtained 18 companies that are sampled in this study. The data used are secondary data in the form of company annual reports for the 2015-2018 reporting period. Data is collected using quantitative techniques from secondary sources from the company's annual report to be studied. In this study, researchers used panel data analysis. Based on the test results using multiple linear regression for panel research data, it can be concluded that: (1) political connections do not have a significant effect on tax management; (2) compensation executive has no significant effect on tax management; (3) sales growth has a significant effect on tax management. Keywords:political connection, compensation executive, sales growth, tax management. 
Environmental Performance Versus Corporate Financial Performance (Environemntal Media Exposure di Indonesia) Yohanes Mardinata Rusli
EQUITY Vol 22, No 1 (2019): EQUITY
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.384 KB) | DOI: 10.34209/equ.v22i1.928

Abstract

The purpose of this study is examine the effect of environmental performance, type of industry and environmental media exposure on corporate financial performance in public companies listed on the Indonesia Stock Exchange during the period 2015-2017. The population used in this study are public companies or issuers other than financial service institutions or the banking and financial sectors listed on the Indonesia Stock Exchange. The data obtained is secondary data using library research. The sampling method used purposive sampling technique, obtained as many as 24 companies as a study sample for four years. The analysis in this study uses Statistical Product and Service Solutions (SPSS) software program version 24.0, where the statistical model used is multiple regression analysis. The results in this study are that environmental performance is good without and with the existence of moderating environmental media exposure variables having a significant and positive influence on corporate financial performance. While typr of industry is good without being moderated or moderating the variable environmental media exposure, it does not have a significant effect on corporate financial performance. For further research, it is recommended to enlarge the research sample not only limited to public companies or issuers other than financial service institutions, but also include public companies or issuers of the banking and financial sectors as research samples.
Pengaruh Independent Board of Commissioners, Institutional Ownership, and Audit Committee terhadap Firm Value Yohanes Mardinata Rusli; Piter Nainggolan; Juan Carlos Pangestu
Journal of Business & Applied Management Vol 13, No 1 (2020): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jbam.v13i1.2136

Abstract

High company value is the expectation of company owners, because with high value shows the prosperity of shareholders is also high so that shareholders will invest their capital in the company. This can be done by implementing governance that is expected to increase the value of the company through increasing shareholders. This article examines the influence of Independent board of commissioners, Institutional Ownership, and Audit Committees on Firm Value. This research was conducted by collecting corporate data obtained from the financial statements of manufacturing industry companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) in the period 2016 to 2018 with a sample of 25 companies with observations for 3 (three) years using a purposive sampling method that aims to get a representative sample in accordance with the criteria determined by researchers. The total data processed is 75 units of analysis data. The type of data used is secondary data in the form of company annual reports. The testing tool used is Eviews 9 which consists of Descriptive Statistics Test, Classic Assumption Test, Model Selection Test, and Hypothesis Test. The results showed that the results of selecting the right model for this study were the Random Effect Model (REM). The results of this study indicate that, Independent board of commissioners and Institutional Ownership have no effect on Firm Value. While the results of other studies indicate that the Audit Committee influences Firm Value. Based on the results of this study, companies are expected to pay more attention to the existence of independent commissioners, audit committees and institutional ownership to strengthen good governance and consider investing in one company. Keywords: Independent board of commissioners, Intitutional Ownership, Audit Committee, Firm Value ABSTRAK Nilai perusahaan yang tinggi menjadi harapan para pemilik perusahaan, sebab dengan nilai yang tinggi menunjukan kemakmuran pemegang saham juga tinggi sehingga pemegang saham akan menginvestasikan modalnya kepada perusahaan tersebut. Artikel ini meneliti mengenai pengaruh dari Independent board of commissioners, Intitutional Ownership, dan Audit Committee terhadap Firm Value. Penelitian ini dilakukan dengan mengumpulkan data data perusahaan yang diperoleh dari laporan keuangan perusahaan industri manufaktur pada sektor barang konsumsi yang tercatat dalam Bursa Efek Indonesia (BEI) pada periode tahun 2016 sampai tahun 2018 dengan jumlah sampel perusahaan sebesar 25 perusahaan dengan menggunakan metode purposive sampling yang bertujuan untuk mendapatkan sampel yang representatif sesuai dengan kriteria yang ditentukan peneliti. Jenis data yang digunakan yaitu data sekunder berupa laporan tahunan perusahaan. Alat pengujian yang digunakan yaitu Eviews 9 yang terdiri dari pengujian Uji Statistik Deskriptif, Uji Asumsi Klasik, Uji Pemilihan Model, dan Uji Hipotesis. Hasil penelitian menunjukan bahwa hasil dari pemilihan model yang tepat untuk penelitian ini adalah Random Effect Model (REM). Hasil penelitian ini menunjukan bahwa, Independent board of commissioners dan Intitutional Ownership tidak berpengaruh terhadap Firm Value. Sedangakan hasil penelitian lainnya menunjukan bahwa Audit Committee berpengaruh terhadap Firm Value. Berdasarkan hasil penelitian ini, perusahaan diharapkan lebih memperhatikan keberadaan komisaris independent, komite audit dan kepemilikan institusional untuk memperkuat tata kelola yang baik dan mempertimbangkan dalam melakukan investasi di satu perusahaan.
PENGARUH DIVIDEN POLICY DAN DEBT POLICY TERHADAP FIRM VALUE YANG DIMODERASI OLEH PROFITABILITY Yohanes Mardinata Rusli
Journal of Business & Applied Management Vol 12, No 1 (2019): Accredited by Ministry of Research, Technology and Higher Education of the Repu
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.926 KB) | DOI: 10.30813/jbam.v12i01.1617

Abstract

ABSTRACTCompany value is an investor's perception of a company that is often associated with stock prices in the market. The value of the company to be a reflection of the true value of the assets the company formed from the value of the indicator is influenced by stock market investment opportunities. The existence of investment opportunities can provide a positive signal about the company's future growth that can increase shareholder value. The purpose of this study was to examine the effect of dividend policy, debt policy and profitability on the value of the company in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange the period 2013 to 2016.The population used in this study is a company manufacturing consumer goods industry sector listed in Indonesia Stock Exchange (BEI) in the year 2013 to 2016. The data is secondary data using literature study. The sampling method uses purposive sampling technique, obtained as many as 17 companies as a study sample for four years. The analysis in this study uses Statistical Product and Service Solutions (SPSS) software program version 24, where the statistical model used is multiple regression analysis.The results in this study are dividend policy and debt policy without moderation or moderation, namely profitability variables, have a significant and positive influence on firm value. The sample used in this study only focused on manufacturing companies in the consumer goods industry sector listed on the IDX, so that it cannot be generalized to other sectors. For further research it is recommended to enlarge the research sample not only to manufacturing companies in the consumer goods industry sector, but to companies in other sectors such as mining, plantations, services, and other sectors.Keywords: Dividen policy, debt policy, firm valueABSTRAKNilai perusahaan merupakan persepsi investor terhadap suatu perusahaan yang sering dikaitkan dengan harga saham dipasar. Nilai perusahaan menjadi cerminan dari nilai sebenarnya atas aset perusahaan yang dibentuk dari nilai indikator yang dipengaruhi oleh peluang investasi pasar saham. Keberadaan peluang investasi bisa menyediakan signal yang positif tentang pertumbuhan perusahaan di masa depan yang bisa meningkatkan nilai pemegang saham. Penelitian ini bertujuan untuk menguji pengaruh dividend policy, debt policy dan profitability terhadap firm value pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia selama periode tahun 2013-2016.Populasi yang digunakan pada penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2013 sampai dengan 2016. Data yang diperoleh merupakan data sekunder dengan menggunakan studi kepustakaan. Metode pengambilan sampel menggunakan teknik purposive sampling, diperoleh sebanyak 17 perusahaan sebagai sampel penelitian selama empat tahun. Analisis pada penelitian ini menggunakan program software Statistical Product and Service Solutions (SPSS) versi 24.0, dimana model statistika yang digunakan adalah analisis regresi berganda.Hasil dalam penelitian ini adalah kebijakan dividen dan kebijakan hutangbaik tanpa moderasi ataupun dengan pemoderasi yaitu variabel profitability, memiliki pengaruh yang signifikan dan positif terhadap firm value.Sampel yang digunakan dalam penelitian ini hanya terfokus pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI, sehingga tidak dapat digeneralisasikan pada sektor lain. Untuk penelitian selanjutnya disarankan memperbesar sampel penelitian tidak hanya terbatas pada perusahaan manufaktur sektor industri barang konsumsi saja, tapi pada perusahaan di sektor lain seperti pertambangan, perkebunan, jasa, dan sektor lainnya.Kata Kunci: kebijakan dividen, kebijakan hutang, firm value.
PENTINGNYA PENGETAHUAN PAJAK DAN SOSIALISASI PAJAK KEPADA CALON WAJIB PAJAK MASA DEPAN Yohanes Mardinata Rusli; Piter Nainggolan
Jurnal Pengabdian dan Kewirausahaan Vol 5, No 2 (2021): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v5i2.2989

Abstract

Taxation is the most important state revenue. This can be seen in the posture of the 2020 and 2021 RAPBN (Drafted State Revenue and Expenditure Budget), where in the 2020 State Budget the state revenue is 2,233.2 trillion and 1,865.7, which is equivalent to 83.53%, which is the target of domestic revenue which is comes from taxation sector revenues. Only 16.47% of the targeted state revenue comes from non-tax revenues. Therefore, the importance of taxation is introduced and socialized early on by the taxation authority in Indonesia, namely The Directorate General of Taxes, Finance Ministry of the Republic Of Indonesia (DGT, Ministry Of  Finance, RI). This is mandatory because there are still many general public as taxpayers who still do not have awareness of the importance of this taxation. From the data in the 2019 Annual Report of the DGT of the Ministry Of Finance of the Republic of Indonesia, It can be seen that the ratio of  of taxpayer compliance in Indonesia to compliance in the submission of tax returns (SPT ) Annual Tax in 2019 for Individual Taxpayers (WPOP) the compliance ratio of both employees and non-employees is 73.23% and 75.93%, this figure is still far from the maximum compliance level of Individual Taxpayers to be achieved by Government. Therefore, real action is needed from the Directorate General of Taxes, Finance Ministry of The Republic Of Indonesia (DGT, Finance Ministry of The Republic Of Indonesia) to carry out tax counseling activities in collaboration with the academic community Which Is included in the strategic planning of the  DGT of Finance Ministry of The Republic Of Indonesia in 2019, namely theme Of increasing tax knowledge and  skills where the target is future taxpayers are students who are in high school (SMU). This activity has been carried out by the DGT of Finance Ministry of Republic Of Indonesia in collaboration with several educational institutions, both schools and universities, of which in 2019 there were 1,092 prospective taxpayers (Class X-XII SMA). Therefore, Bunda Mulia University as one of the higher education institutions that has a Tax Center and cooperates and is under Guidance of tthe DGT of Finance Ministry of Republic Of Indonesia, in this case the North Jakarta Regional Tax Office, participates in supporting outreach activities carried out by the  DGT of Finance Ministry of Republic Of Indonesia by conducting Community Service activities. . This PKM activity was carried out for class XI students at SMK Budi Asih and class XII students at SMK Dharmasava with online through the media google meeting (G-meet) on February 15, 2021, considering that the current COVID-19 pandemic condition in Indonesia and the world makes PKM activities impossible. done face to face. Furthermore, as many as 53 PKM participants who were individuals who attended SMK Budi Asih, participated in this PKM activity. As for after the PKM activity was held, the authors hope that all individuals who attend SMK Budi Asih can better understand the importance of tax knowledge and tax socialization to ensure that these students, who are prospective future taxpayers, can become obedient taxpayers, so that revenue from the taxation sector which is the main state revenue can be met with the target of state revenue.
BUSINESS DEVELOPMENT STRATEGY FOR NON-FINANCIAL PERSPECTIVE BALANCE SCORECARD METHODS TO INCREASE THE PERFORMANCE OF MSMEs IN INDONESIA DURING THE COVID-19 PANDEMIC Yohanes Mardinata Rusli; Merna Surjadi
Dinasti International Journal of Management Science Vol 3 No 2 (2021): Dinasti International Journal of Management Science (November - December 2021)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v3i2.1024

Abstract

The COVID-19 pandemic has affected the performance of companies, especially MSMEs in Indonesia. The purpose of this study is to determine and analyze how much the company's business strategy has an influence on improving company performance, especially MSMEs. This research has its own peculiarities and is unique because at the time this research was conducted it was in a world situation that was experiencing a pandemic, including Indonesia. The research data was collected using quantitative techniques from primary data sources, which collected 173 questionnaires from 200 questionnaires distributed to several restaurants, canteens, and beverage outlets including small and medium businesses in the Jakarta, Bandung, and Surabaya areas. Based on the test results using multiple linear regression, it can be concluded that: (1) The customer perspective has a significant influence on the performance of MSMEs in Indonesia, (2) the Internal Business Process Perspective has no significant influence on the performance of MSMEs in Indonesia, and (3) The Learning and Growth Perspective has a significant influence on the performance of MSMEs in Indonesia.
Co-Authors Albertha Cristy Ardillah, Kenny David Harianto Eka Dian Rani Jessica Aprilliani Kandi Sofia Senastri Dahlan Koe Ketty Nainggolan, Piter Pangestu, Juan Carlos Phebyana Margaretha Surjadi, Merna