Reza Widhar Pahlevi, Reza Widhar
Jurusan Manajemen Universitas Islam Indonesia

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Pengaruh Good Governance Dan Whistleblowing System Terhadap Kepatuhan Wajib Pajak Dengan Risiko Sanksi Pajak Sebagai Moderasi (Studi Empiris Pada Wajib Pajak Di Kabupaten Sleman) Sulistyowati, Syska Lady; Pahlevi, Reza Widhar
Jurnal Bisnis : Teori dan Implementasi Vol 9, No 1 (2018): Februari 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bti.91099

Abstract

Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue. The real effort that must be done to implement the transparency is through the bureaucracy reform movement in the service system and tax administration that is through the implementation and implementation of Good Governance. Good governance is a well-executed organizational governance, by carrying out the principles of openness, justice and accountability in order to achieve the goals of the organization. The problems that will be studied by the researcher is a social and dynamic problem. Therefore, the researcher chooses to use quantitative research method to determine how to find, collect, process and analyze the data of the research result, so that this research is expected to give input for the need of strengthening of harmony between Good Corporate Governance and Whistleblowing System and the need to create system or policies and operational procedures of taxation sanction risk required for tax compliance implementation. The results showed that there is influence between the implementation of Good Corporate Governance to tax compliance, there is influence between Whistleblowing System on tax compliance, there is no influence between the implementation of Good Corporate Governance to tax compliance if moderated by the Taxation Sanction variable and there is influence between the application of Whistleblowing System against tax compliance if it is moderated by the Taxation Sanction variable.
Prosedur Implementasi Prinsip-Prinsip Good Corporate Governance Dalam Program Corporate Social Responsibility Pada Perusahaan Daerah PDAM Kabupaten Bantul Abdurahman, Agus; Pahlevi, Reza Widhar
Jurnal Bisnis : Teori dan Implementasi Vol 9, No 1 (2018): Februari 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bti.91101

Abstract

The purpose of this research is to know the implementation procedure of good corporate governance (GCG) principles in Corporate Social Responsibility (CSR) program, through the identification of stakeholders, namely commissioners, directors, and stakeholders; investivigasi GCG operational framework, and explore the procedures and implementation of GCG principles in CSR programs. The approach used in this research is qualitative approach, that is triangulation test and objectivity test. The data collection technique used interview technique, where the source of irisis comes from three stakeholders. Further analysis is performed in accordance with triangulation test approach and objectivity test. The results show that 1) Board of commissioners, directors, and stakeholders have their respective roles in the framework of developing the operational framework of GCG in PDAM Bantul. Stakeholders in PDAM Bantul play a role in mutual supervision between one party with other parties so that the company can survive in running Good Corporate Governance (GCG). 2) The design of GCG operational framework implemented by PDAM Bantul can not be separated from the close relationship between stakeholders and Corporate Social Responsibility (CSR). Stakeholders play an important role in order to formulate, develop, and implement CSR programs. In preparing the CSR program that will be implemented by PDAM Bantul, the stakeholders are also strongly supported by the application of GCG principles which are also based on the Deloitte Governance model, making it easier for PDAM Bantul to implement a well-designed CSR program. 3) PDAM Bantul from the point of view using the Deloitte Governance model has been able to manage the nine elements well so that the Good Corporate Governance (GCG) practices of PDAM Bantul well done and moreover well the application of GCG principles, the CSR program designed by PDAM Bantul can Well done.
PENERAPAN GOOD CORPORATE GOVERNANCE, WHISTLEBLOWING SYSTEM DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN SLEMAN Sulistyowatie, Syska Lady; Pahlevi, Reza Widhar
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6743

Abstract

Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue. The real effort that must be done to implement the transparency is through the bureaucracy reform movement in the service system and tax administration that is through the implementation and implementation of Good Governance.Good governance is a well-executed organizational governance, by carrying out the principles of openness, justice and accountability in order to achieve the goals of the organization. The problems that will be studied by the researcher is a social and dynamic problem. Therefore, the researcher chooses to use quantitative research method to determine how to find, collect, process and analyze the data of the research result, so that this research is expected to give input for the need of strengthening of harmony between Good Corporate Governance and Whistleblowing System and the need to create system or policies and operational procedures of taxation sanction risk required for tax compliance implementation. The results showed that there is influence between the implementation of Good Corporate Governance to tax compliance, there is influence between Whistleblowing System on tax compliance, there is influence between Taxation Sanction on tax compliance.  Key Word : Good Corporate Governance, Whistleblowing System, Taxation Sanctions and Tax Compliance. 
FAKTOR PENENTU KINERJA LINGKUNGAN PADA PAGUYUBAN BATIK KEBON INDAH BAYAT KLATEN YANG DIMODERASI OLEH LEAN ENVIRONMENT Sulistyowatie, Syska Lady; Pahlevi, Reza Widhar
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 10, No 2 (2019): Oktober 2019
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bti.102121

Abstract

Peran inovasi sangatlah penting agar kelangsungan organisasi dan produk dapat bertahan serta dapat mencapai keunggulan kompetitif dengan kompetitornya. Fenomena yang ada di negara maju, masyarakatnya sudah peduli dengan lingkungan sekitar melalui menggunakan barang yang bisa didaur ulang dan tidak merusak lingkungan. Penggabungan pengetahuan dan manajemen kualitas dalam melakukan inovasi sudah dilakukan oleh Paguyuban Batik Kebon Indah di Bayat, Klaten, Jawa Tengah. Para pengerajin batik melakukan inovasi dengan menggunakan pewarna alami untuk mengurangi dampak lingkungan yang ditimbulkan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh transfer pengetahuan dan manajemen kualitas terhadap kinerja lingkungan melalui inovasi bisnis serta ingin mengetahui peran moderasi antara lean environment dengan inovasi bisnis terhadap kinerja lingkungan pada Paguyuban Batik Kebon Indah Bayat Klaten, Jawa Tengah. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan memberikan kuesioner secara langsung kepada karyawan Paguyuban Kelompok Batik Kebon Indah Bayat Klaten Jawa Tengah. Teknik statistik yang digunakan untuk menganalisis data dengan menggunakan Structural Equation Modelling (SEM) AMOS. Hasil penelitian menunjukkan bahwa transfer pengetahuan berpengaruh terhadap inovasi, manajemen kualitas berpengaruh terhadap inovasi, transfer pengetahuan tidak berpengaruh terhadap kinerja lingkungan, manajemen kualitas berpengaruh terhadap kinerja lingkungan, inovasi berpengaruh terhadap kinerja lingkungan selanjutnya hasil penelitian menunjukkan bahwa lean environment berpengaruh terhadap kinerja lingkungan.
FENOMENA UNDERPRICING DAN FAKTOR YANG MEMPENGARUHI AFTERMARKET LIQUIDITY PASCA IPO DI BURSA EFEK INDONESIA Pahlevi, Reza Widhar
Jurnal Riset Akuntansi dan Keuangan Vol 15, No 1 (2019): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2019.151.321

Abstract

This empirical research is intended to analyze the differences of liquidity after the IPO of financial companies with the level of liquidity of non-financial companies. Second to analyze the effect of underpricing, the stock price, the company's risk level, the volume of shares traded, managerial ownership, and the size of the company post-IPO stock liquidity. The population in this study is the company's initial public offering (going public) and listed in Indonesia Stock Exchange year period from 2000 to 2014, derived from all types of industries and companies that conduct the IPO remain registered and active in the secondary market until 2014 with technical sampling technique used is purposive sampling. The analytical tool used in this research is using independent sample t-test and multiple linear regression. Based on the result of independent test of sample t-test shows that there is difference of post-IPO liquidity between financial company and non-financial company. Second, based on the result of multiple linear regression test shows that: (1) Underpricing has an effect on share liquidity (spread) but does not affect the stock liquidity (turn over) post IPO. (2) Share price has influence to share liquidity (spread) but not affect to stock liquidity (turn over) post IPO. (3) The level of risk does not affect the liquidity of the stock (spread) but has an effect on stock liquidity (turn over) post IPO. (4) The volume of shares traded has an influence on stock liquidity (spread) and post-IPO turnover. (5) The size of the company has an influence on stock liquidity (spread) and stock liquidity (turn over) of post-IPO shares. (5) Managerial ownership does not affect the stock liquidity (spread) but has an effect on stock liquidity (turn over) post-IPO. Keywords : Underpricing, Spread, Turn Over and  Liquidity  ABSTRAK Penelitian empiris ini dimaksudkan untuk menganalisis perbedaan likuiditas pasca IPO perusahaan keuangan dengan tingkat likuiditas perusahaan non-keuangan. Kedua untuk menganalisis pengaruh underpricing, harga saham, tingkat risiko perusahaan, volume saham yang diperdagangkan, kepemilikan managerial, dan ukuran perusahaan terhadap likuiditas saham pasca IPO. Populasi pada penelitian ini adalah perusahaan yang melakukan penawaran umum perdana (go public) dan terdaftar di Bursa Efek Indonesia periode tahun 2000-2014, berasal dari semua jenis industri serta perusahaan yang melakukan IPO tersebut tetap terdaftar dan aktif di pasar sekunder sampai tahun 2014 dengan teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Alat analisis yang digunakan pada penelitian ini adalah menggunakan independent sampel t-test dan regresi linear berganda. Berdasarkan hasil uji independent sampel t-test menunjukkan bahwa terdapat perbedaan likuiditas pasca IPO antara perusahaan keuangan dan perusahaan non keuangan. Kedua, berdasarkan hasil uji regresi linear berganda menunjukkan bahwa : (1) Underpricing mempunyai pengaruh terhadap likuiditas saham (spread) namun tidak berpengaruh terhadap likuiditas saham (turn over) pasca IPO. (2) Harga saham mempunyai pengaruh terhadap likuiditas saham (spread) namun tidak berpengaruh terhadap likuiditas saham (turn over) pasca IPO. (3) Tingkat risiko tidak berpengaruh terhadap likuiditas saham (spread) namun mempunyai pengaruh terhadap likuiditas saham (turn over) pasca IPO. (4) Volume saham yang diperdagangkan mempunyai pengaruh terhadap likuiditas saham (spread) dan likuiditas saham (turnover) pasca IPO. (5) Kepemilikan Managerial tidak berpengaruh terhadap likuiditas saham (spread) namun mempunyai pengaruh terhadap likuiditas saham (turn over) pasca IPO. (6) Ukuran perusahaan mempunyai pengaruh terhadap likuiditas saham (spread) dan likuiditas saham (turn over) saham pasca IPO. Kata kunci : Underpricing, Spread, Turn Over dan  Liquidity
A Systematics Literature Review of SMEs Entrepreneurial Orientation Pahlevi, Reza Widhar; Retnaningdiah, Dian; Kurnianingsih, Retno; Prasojo, Eko; Samsudin, Muhammad Agus
Management Analysis Journal Vol 11 No 4 (2022): Management Analysis Journal
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/maj.v11i4.63899

Abstract

This study aims to analyze the systematic literature analysis of international scientific articles on the theme of SMEs entrepreneurial orientation research, data search from the perspective of keywords, research locations and subjects, as well as the research methods used. This study reviews 786 international articles and presents the main findings. First. The first theme in SMEs entrepreneurial orientation research is related to the concept of the right strategy that is very necessary for SMEs entrepreneurs, entrepreneurial orientation is one of the important factors that can drive the success of a business. Second, exploratory and case studies are the dominant data sets used. Third, research on entrepreneurial orientation in both developing and developed countries has almost the same number of studies. Fourth, based on bibliometric techniques using Vosviewer. Recommend further research agenda to exploring these four themes, it will further contribute to the development of SMEs entrepreneurial orientation in the future.