Article Per Year (5 Year)
p-Index From 2019 - 2024
1.288
P-Index
This Author published in this journals
All Journal JURNAL ILMU SOSIAL Journal of Indonesian Tourism and Development Studies Jurnal Mahasiswa Perpajakan Erudio: Journal of Educational Innovation PROFIT : Jurnal Administrasi Bisnis Jurnal Manajemen Teori dan Terapan Jurnal AKSI (Akuntansi dan Sistem Informasi)
Yusri Abdillah
Department Of Business Administration, Faculty Of Administrative Science, Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Terdaftar di Indeks Bursa SRI KEHATI Tahun 2010-2014) Wibawa, Agung; Wilopo, .; Abdillah, Yusri
Jurnal Mahasiswa Perpajakan Vol 11, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.31 KB)

Abstract

This research based on the increase of business competitive power that corporate has to compete and reach their main purpose, included annual corporate profit. Tax is an enforceable contribution for the government’s support and also decrease corporate profit at once, so that they being suspected tax avoidance doer. Good Corporate Governance is applied for minimize tax avoidance efforts by management and responsibility efforts for stakeholder and shareholder as well. This research aims to examine the influence of board of independent commissioner percentage, audit committee, and audit quality to tax avoidance partially and simultaneously. The test result shows that variable board of independent commissioner, audit commitee, and audit quality take effect simultaneously againts tax avoidance. From the result of the analysis of partially explains that variable board of independent commissioner percentage and audit committee has significant effect on tax avoidance, while audit quality do not effect significantly to tax avoidance. Keywords: Tax Avoidance, Good Corporate Governance, Controling ABSTRAK Penelitian ini dilakukan atas dasar peningkatan daya saing bisnis yang mengharuskan perusahaan berkompetisi dan meningkatkan capaian perusahaan, termasuk didalamnya adalah laba perusahaan. Pajak merupakan iuran wajib yang harus dibayarkan perusahaan kepada pemerintah dan sekaligus mengurangi perolehan laba, sehingga diindikasikan perusahaan melakukan penghindaran pajak dengan keleluasaan sistem pemungutan pajak self assesment. Salah satu upaya dalam meminimalisir tindakan penghindaran pajak oleh pihak pengelola perusahaan adalah dengan Good Corporate Governance (GCG) yang mana juga merupakan wujud tanggung jawab kepada pemegang saham maupun pihak lain. Penelitian ini memiliki tujuan untuk menjelaskan dan mengetahui signifikansi pengaruh persentase dewan komisaris independen, jumlah komite audit perusahaan, dan kualitas auditor eksternal secara simultan maupun parsial terhadap penghindaran pajak. Hasil penelitian diketahui secara simultan variabel persentase dewan komisaris independen, komite audit perusahaan, dan kualitas auditor eksternal berpengaruh secara signifikan terhadap penghindaran pajak, sedangkan secara parsial didapatkan persentase dewan komisaris independen dan komite audit perusahaan berpengaruh signifikan terhadap penghindaran pajak, dan kualitas auditor eksternal berpengaruh negatif dan tidak signifikan terhadap penghindaran pajak.   Kata Kunci: Penghindaran Pajak, Good Corporate Governance,  Pengawasan
Analysis of the Effect of Perceived Risk, Perceived Usefulness and Attitude on Usage Intention with TAM (Case Study: Go-jek Application) Afandi, Yosi; Astuti, Endang Siti; Kusumawati, Andriani; Abdillah, Yusri
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 5, No 1 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v5i1.476

Abstract

The purpose of this research is to determine what variables affect usage intention. This research uses the object of research is the go-jek application. The go-jek application is one of the online transactions used by the community because the go-jek application provides various service features that are needed by the public such as goride, gocar, gofood, gosend and many more service features. With more and more users it is necessary to do research on go-jek applications. The method used in this research is TAM. The results of the test indicate that usage intention is influenced by variables of trust, perceived risk, perceived usefulness and attitude
SIGNIFICANT VALUES OF TOURISM LEARNING FOR LOCALS TO SUPPORT TOURISM DEVELOPMENT THROUGH COUNSELING AND MENTORSHIP Yusri Abdillah; Supriono Supriono; Sunarti Sunarti; Andriani Kusumawati
Erudio Journal of Educational Innovation Vol 7, No 2 (2020): Erudio Journal of Educational Innovation
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18551/erudio.7-2.1

Abstract

A tourism development in an area is basically unable to be  separated from the existence of supporting local residents, since the existence of tourism objects is not only to increase a regional income but also to encourage public awareness of tourism activities. The study was conducted by direct observation of counselling and assistance activities on Tourism Awareness by academics in society, followed by in-depth interviews with speakers and participants of counselling and mentoring activities, as well as tourism stakeholders (tourists, Heads of regional tourism offices, and village officials) after the activity was carried out in Gunungronggo Tourism Village, Tajinan District, Malang Regency, East Java, Indonesia.  The results showed that learning related to tourism is very important to them. The local people were active (enthusiastic) during the activity because all this time they did not know the tourism importance. During this time they assume tourism will only bring harm because many foreigners (tourists) enter the area. However, numerous positive things can be accomplished with the arrival of foreigners. Finally, the impact of counselling and mentoring activities encourage the locals to fully support tourism activities and they find business opportunities to bring in revenue in the tourism se
Analysis of the Effect of Perceived Risk, Perceived Usefulness and Attitude on Usage Intention with TAM (Case Study: Go-Jek Application) Yosi Afandi; Endang Astuti; Andriani Kusumawati; Yusri Abdillah
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 5 No. 1 (2020)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to determine what variables affect usage intention. This research uses the object of research is the Go-Jek application. The Go-Jek application is one of the online transactions used by the community because the Go-Jek application provides various service features that are needed by the public such as Go-Ride, Go-Car, Go-Food, Go-Send and many more service features. With more and more users it is necessary to do research on Go-Jek applications. The method used in this research is TAM. The results of the test indicate that usage intention is influenced by variables of trust, perceived risk, perceived usefulness and attitude.
MEWUJUDKAN LOYALITAS MELALUI PEMENUHAN HARAPAN PELANGGAN Yusri Abdillah
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 1 No. 2 (2007): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.238 KB)

Abstract

Basically, brand has strategic position in determining a company success. The company must has business strategy in order to offend new customers and to defend present customers. It can be doneby increasing market, capturing market share, building barriers switching and increasing customer satisfaction. Nowadays, customer satisfaction become main goal of modern company. For creating  and preserving a company success, they must keep innovation continually and give big attention to customer by applying high service quality
INOVASI DAN PENGEMBANGAN PRODUK UKM HANDIKRAF UNTUK PASAR PARIWISATA DI BALI Yusri Abdillah
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 10 No. 2 (2016): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (394.623 KB) | DOI: 10.21776/ub.profit.2016.010.02.5

Abstract

Tourism is a sector that has a comprehensive multiplayer effect and provide opportunities for a variety of industries to develop through service to the needs of tourists. This study discusses the role of tourism to the development of the handicraft industry as a supplier of souvenir at the tourist market. More specifically the study was conducted to examine the process of innovation in product development of small businesses producing crafts in Malang which sells its products to market tourism in Bali. The results showed that innovation in product development and behavior is dominated by the design desired by intermediaries compared to designs offered by the company. This indicates that the intermediaries had more accurate information about the preferences of the market compared with craft souvenir producers. Thus, the manufacturers producing handicrafts for souvenirs is more to position themselves as "peasant" in order to ensure the economic viability of production and yet have sufficient orientation towards market developments directly.
Adoption of Cash on Delivery Payment Method in E-commerce Shopping: A Value-based Adoption Model Approach Lidya Veronica Christy Rihidima; Yusri Abdillah; Anni Rahimah
Journal of Theoretical and Applied Management (Jurnal Manajemen Teori dan Terapan) Vol. 15 No. 3 (2022)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jmtt.v15i3.38964

Abstract

Objectives: To examine what factors can influence adoption intention through perceived value and how much influence compatibility can have on the relationship between perceived value and adoption intention. Furthermore, through the results of this research, it is hoped that local retailers can create new services that are appropriate and can help consumers. Design/Method/Approach: Existing scales are adapted, and the field study is conducted in seven different cities of East Java Province, Indonesia. Based on purposive sampling, 195 respondents in seven telecommunication retail outlets completed a questionnaire related to cash-on-delivery service as a payment method of Topsell. This national telecommunication retailer adopts cash on delivery as their payment method. One hundred fifty-four qualified questionnaires are eventually used for data analysis. Furthermore, this study utilizes explanatory research with quantitative research methods. The sample collection method uses a purposive sampling method.  Findings: The research results obtained, it can be concluded that all the hypotheses proposed in this study can be accepted. Therefore, these results show that the COD service offered by Topsell can provide technical convenience. Furthermore, compatibility can strengthen the relationship between perceived value and adoption intention. Originality: Many studies utilize the theory of value-based adoption models, but only a few include the compatibility variable as a moderating variable. This research offers originality, especially in service innovation research. The researcher believes compatibility effectively strengthens the relationship between perceived value and adoption intention. Practical/Policy Implications: The research results are expected to contribute ideas. This research develops the theory of the value-based adoption model. Further researchers can adopt the research model and framework. Through all the results obtained, it can provide benefits for local retailers to survive amid this tight business competition by paying attention to the attributes of the value-based adoption model and the suitability of services with community trends. It is also recommended that Topsell and other telecommunication retail companies create a friendly web so that there is a good assessment of the COD services offered to consumers.
How Cultural Goods Called K-Pop is Accepted in Asian Market – An International Joint Venture Approach Alifia Saraswati; Yusri Abdillah; Cacik Rut Damayanti
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 17 No. 1 (2023): PROFIT : Jurnal Adminsitrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2023.017.01.7

Abstract

Nowadays, the cultural goods called K-Pop has spread around the world. Exportation of cultural goods is happening because of globalization that blurred the barrier of any state. The entry mode of the cultural goods exportation is considered easier than other exported goods since mostly people see that the usage of social media will result in making the cultural goods as something’s to be consumed with no meaningful modification. However, to give an absolute position in the target market, the focal company should have any information and knowledge about the local market. This knowledge and information are only be fulfilled by the local market company. This leads to the creation of the joint venture between the focal company and the local company. This research is explaining how the creation of joint venture between them is needed for the cultural goods exportation by using qualitative approach with case study method of SM Entertainment. This research is indicating that the entry mode toward target market in joint venture forms could also helping the exportation of cultural goods.
Makassar City Tourism Readiness in the New Normal Period of the COVID-19 Pandemic Andi Indra Saputra Alamsyah; Arik Prasetya; Yusri Abdillah
Journal of Indonesian Tourism and Development Studies Vol. 10 No. 2 (2022)
Publisher : Postgraduate School, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jitode.2022.010.02.04

Abstract

Tourism plays a crucial role in driving economic growth, but the COVID-19 pandemic has severely affected the industry, including in Makassar City, Indonesia. This study aims to investigate the readiness of tourism to address the challenges posed by the pandemic and to identify the factors influencing this readiness. Specifically, the study focuses on the perceptions of tourism readiness based on the Travel and Tourism Competitiveness Index (TTCI) sub-index. Data was collected through surveys conducted in Makassar City using non-probability quota sampling. A quantitative-descriptive approach was employed, and the collected data were analyzed using multiple linear regression techniques. The study primarily examines the impact of two factors, namely the enabling environment and travel and tourism policy and enabling conditions, on tourism readiness. The study's findings reveal that enabling environment, travel, tourism policy, and enabling conditions contribute significantly to tourism readiness in Makassar City. However, the travel and tourism policy and enabling conditions variable influence tourism readiness substantially. Indicators such as the prioritization of travel and tourism indicators and the openness indicator received high scores, further supporting the significance of these factors. The implications of these findings are valuable for policymakers and government authorities involved in the tourism sector. The study provides valuable insights into the areas that need to be prioritized and improved to enhance tourism readiness in Makassar City. By focusing on creating an enabling environment and implementing effective travel and tourism policies, the government can shape strategies that foster resilience and recovery in the tourism industry amidst the ongoing challenges posed by the COVID-19 pandemic. Keywords: COVID-19 Pandemic, Economic Growth, Tourism Readiness, TTCI Sub-Index.
The Deployment of K-Pop in Asian Market through the Implementation of Cross-Country Business Contracts by the Korean Entertainment Company Alifia Saraswati; Yusri Abdillah; Cacik Rut Damayanti
JURNAL ILMU SOSIAL Volume 22, Issue 1, Year 2023
Publisher : Faculty of Social and Political Sciences, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jis.22.1.2023.44-67

Abstract

Recently, the emergence of a popular commodification in the form of South Korean music, known as K-Pop, has the potential to attract youthful generations in a number of Asian nations. The massive deployment of K-Pop has become public attention on how music with uncommon language could reach many people outside South Korea. One of the entertainment companies considered responsible for the phenomenon is SM Entertainment. This company is considered one of the largest in South Korea. Thanks to its business strategy capable of deploying commodification called K-Pop could enter many Asian countries, with the local company from the target market. This research aims to analyze the business contracts between SM Entertainment and the affiliation companies to create business collaboration in the form of entry mode toward different Asian countries and to evaluate SM Entertainment's success in deploying their K-Pop's commodification in Asia. This research applied the theory of Cultural Technology, Entry Mode and Cross-Country Business Contracts with a qualitative descriptive method. The results showed that implementing cross-country business contracts is doing a number in K-Pop’s expansion across Asia by modifying the business contracts suitable for the SM Entertainment and the target market to enter the Asian Market. This research also shows  that K-Pop's expansion in the Asian Market is a successful movement since K-Pop’s commodification reached and influenced many people to consume it, especially from SM Entertainment. Nonetheless, SM Entertainment is expected in entertainment if they are eager to make this K-Pop's commodification accepted generally and not just as one- time phenomenon. 
Co-Authors . Wilopo, . Afandi, Yosi Alifia Saraswati Alifia Saraswati Andi Indra Saputra Alamsyah Andriani Kusumawati Anni Rahimah Arik Prasetya Cacik Rut Damayanti Endang Astuti Endang Siti Astuti Lidya Veronica Christy Rihidima Sunarti Sunarti Supriono Supriono Wibawa, Agung