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All Journal Assets: Jurnal Akuntansi dan Pendidikan Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Manajemen Bisnis Era Digital
R. Andro Zylio Nugraha
Universitas Negeri Yogyakarta
Economics, Econometrics & Finance Education Social Sciences

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CORPORATE OWNERSHIP, KARAKTERISTIK EKSEKUTIF, DAN INTENSITAS ASET TETAP TERHADAP PENGHINDARAN PAJAK Umi Sulistiyanti; R. Andro Zylio Nugraha
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 12, No 3 (2019)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.687 KB) | DOI: 10.22441/profita.2019.v12.03.001

Abstract

Tax avoidance is a legal action carried out by corporate taxpayer to reduce, minimize, and alleviate the tax burden in the manner permitted by law. Nowdays, there are a lot of tax avoidance cases in Indonesia. Indonesia is ranked 11th largest with the highest tax avoidance cases with an estimated value of 6.48 billion US dollars. This study aims to analyze the Influence of corporate ownership, executive characteristics, and the intensity of fixed assets on tax avoidance.The research’s population of this study were 152 manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2015,2016, and 2017. This research samples were 62 companies or 167 observation data selected by purposive sampling method. The data used secondary data that obtained from Indonesia Stock Exchange (IDX) and it was analyzed by multiple regression.The results of the study show that Family Ownership and Institutional Ownership have no effect on Tax Avoidance. While managerial ownership has a positive effect on Tax Avoidance. Executive characteristics and Intensity of Fixed Assets have negative effect on Tax Avoidance.
ACCOUNTABILITY ANALYSIS OF REGIONAL FINANCIAL AND ASSET MANAGEMENT AGENCY R. Andro Zylio Nugraha; Abdul Halim
Assets: Jurnal Akuntansi dan Pendidikan Vol 12, No 2 (2023)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v12i2.12104

Abstract

ABSTRACTThe focus of the research is to analyze the accountability of the Regional Financial and Asset Management Agency (BPKAD) of Jember Regency in managing regional fixed assets. This research also seeks information regarding the obstacles faced by BPKAD Jember Regency in managing regional fixed assets. This research uses a case study approach qualitative method. The research was explored further by analyzing the interview results with four participants who work in the local government environment and several members of the general public in the Jember Regency. This research shows that BPKAD Jember Regency has fulfilled two of the four accountabilities. Then, the obstacles faced by BPKAD Jember Regency are divided into three, namely technical, internal, and external.ABSTRAKMenganalisis akuntabilitas Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Jember dalam mengelola aset tetap daerah menjadi tujuan utama dari penelitian ini. Selain itu, penelitian ini juga mencari informasi mengenai kendala-kendala yang dihadapi BPKAD Kabupaten Jember dalam pengelolaan aset tetap daerah. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Temuan dari penelitian ini dieksplorasi dari hasil wawancara dengan empat orang partisipan yang bekerja di lingkungan pemerintah daerah dan beberapa masyarakat umum Kabupaten Jember. Penelitian ini menunjukkan bahwa BPKAD Kabupaten Jember telah memenuhi dua dari empat akuntabilitas yang ada. Kemudian, untuk kendala yang dihadapi oleh BPKAD Kabupaten Jember terbagi menjadi tiga yaitu teknis, internal, dan eksternal.
Peran Brand Trust, Facilitating Condition, Dan Behavioral Intention Terhadap Minat Investasi Pada Mobile Banking Caesar Rosyad Achmadi; Arief Nurrahman; Agatha Saputri; R. Andro Zylio Nugraha
Jurnal Manajemen Bisnis Era Digital Vol. 1 No. 2 (2024): Mei : Jurnal Manajemen Bisnis Era Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumabedi.v1i2.75

Abstract

Investment is an activity of placing funds owned by a person in a certain period with the hope that it will generate profits or increase the value of the investment in the future. This study aims to determine the effect of four variables that are thought to encourage the intention to invest using mobile banking, namely brand trust, facilitating conditions, and behavioral intention. This research is descriptive quantitative research. The research sample was 151 students of the Faculty of Economics and Business, Yogyakarta State University using purposive random sampling method. The research instrument was tested for content validity according to experts, construct using Exploratory Factor Analysis (EFA) and reliability coefficient using Cronbach Alpha. Processing of research data using SEM PLS. The results of this study are brand trust does not significantly affect behavioral intention and use intention of mobile banking investment features. Facilitating conditions have a significant positive effect on behavioral intention and use intention of mobile banking investment features. And behavioral intention has a significant positive effect on the use intention of mobile banking investment features. The managerial implication of this research is that banking marketers with a mobile banking base should create a marketing communication strategy regarding easy access to investment features and investment literacy using mobile banking. So that customers or bank customers will have a high interest in using investment features with mobile banking.
Co-Authors Agatha Saputri Arief Nurrahman Caesar Rosyad Achmadi Halim, Abdul Umi Sulistiyanti