Article Per Year (5 Year)
p-Index From 2019 - 2024
7.337
P-Index
This Author published in this journals
All Journal JWEM (Jurnal Wira Ekonomi Mikroskil) MAGISTRA Jurnal Edukasi dan Penelitian Informatika (JEPIN) Jurnal Intelektualita: Keislaman, Sosial, dan Sains JURNAL IQRA´ Jurnal Ilmiah Ekonomi Islam AKTSAR: Jurnal Akuntansi Syariah Islaminomics: Journal of Islamic Economics, Business and Finance CCIT (Creative Communication and Innovative Technology) Journal Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi Politala Management Studies and Entrepreneurship Journal (MSEJ) JIIP (Jurnal Ilmiah Ilmu Pendidikan) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Darmabakti: Jurnal Inovasi Pengabdian dalam Penerbangan Journal of Islamic Economics Perspectives Pengmasku Langit Biru: Jurnal Ilmiah Aviasi As-Sidanah : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru Penamas: Journal of Community Service Jurnal Multidisipliner Bharasa Malcom: Indonesian Journal of Machine Learning and Computer Science Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Journal International Journal of Teaching and Learning (INJOTEL) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE SURAKARTA ABDIMAS JOURNAL
Kalbuana, Nawang
Politeknik Penerbangan Indonesia Curug, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Transportation Other

Published : 61 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 61 Documents
Search

 1   2   3   4   5 
PENGARUH KEPEMILIKAN MANAJERIAL, BEBAN PAJAK TANGGUHAN, DAN TINGKAT PAJAK EFEKTIF TERHADAP PENGHINDARAN PAJAK DI INDONESIA Kalbuana, Nawang ; Purwanti, Titik; Agustin, Nunung  Haryani 
MAGISTRA Vol 29, No 100 (2017): Magistra Juni
Publisher : MAGISTRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.993 KB)

Abstract

Penilitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, beban pajaktangguhan, dan tingkat pajak efektif terhadap penghindaran pajak di Indonesia. Penelitian ini merupakan penelitiankuantitatif, dengan penghindaran pajak sebagai variabel dependen dalam penilitian ini. Penghindaran pajakdiukur dengan cash effective tax rate (CETR). Variabel independen yang diteliti antara lain kepemilikan manajerial,beban pajak tangguhan, dan tingkat pajak efektif. Sampel dari penelitian ini adalah 150 perusahaan sektorperbankan yang terdaftar di Bursa Efek Indonesia pada tahun 2010–2014. Sampel dipilih dengan metode purposivesampling. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linierberganda. Hasil dari penelitian ini menunjukkan bahwa kepemilikan manajerial dan beban pajak tangguhan tidakberpengaruh signifikan terhadap penghindaran pajak. Sedangkan tingkat pajak efektif berpengaruh signifikanterhadap penghindaran pajak.Kata Kunci : kepemilikan manajerial, beban pajak tangguhan, tingkat pajak efektif,  penghindaran pajak.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP FINANCIAL STATEMENT DISCLOSURE BANK PEMBANGUNAN DAERAH DI INDONESIA Purwanti, Titik; Kalbuana, Nawang
MAGISTRA Vol 28, No 97 (2016): Magistra September
Publisher : MAGISTRA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (258.484 KB)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, ukuran perusahaan,kepemilikian instiyusional terhadap financial statement disclosure di Bank pembangunan Daerah Indonesia.Populasi penelitian ini adalah Bank Pembangunan Daerah yang berada di Indonesia. Metode sample yangdigunakan adalah metode purposive sampling. Tehnik analysis data menggunakan uji asumsi klasik, ujimulticolinierity, uji auto korelasi, uji heteroscedasticity dan uji normal. Uji hipotesis menggunakan analisa regresi.Kesimpulan dari penelitian ini adalah Profitabilitas tidak berpengaruh (p:0,530 > 0,05) terhadap FinancialStatement Disclosure. Likuiditas tidak berpengaruh (p:0,648 > 0,05) terhadap Financial Statement Disclosure.Leverage  (p:0,173 > 0,05) terhadap Financial Statement Disclosure. Ukuran Perusahaan (p:0,347> 0,05)terhadap Financial Statement Disclosure.Kepemilikan institusional tidak berpengaruh (p:0,550 > 0,05) terhadapFinancial Statement Disclosure.Kata kunci : profitabilitas, liquiditas, leverage, ukuran perusahaan, kepemilikan perusahaan, financial statementdisclosure.
Pengaruh Profitabilitas, Leverage, Kinerja Lingkungan Terhadap Pengungkapan Islamic Social Reporting (Studi Empiris pada Perusahaan yang Terdaftar di JII Tahun 2013-2017) Kalbuana, Nawang; Sutadipraja, Marista Winanti; Purwanti, Titik; Santoso, Dwi
AKTSAR: Jurnal Akuntansi Syariah Vol 2, No 2 (2019): December 2019
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v2i2.6037

Abstract

Islamic Social Reporting (ISR) is an index of social responsibility disclosure whose indicators are specific to the ethical principles of Islam. The purpose of this study is to analyze the effect of profitability, leverage and environmental performance on ISR disclosures on companies listed in the Jakarta Islamic Index (JII) during 2013-2017. In this study the magnitude of the ISR disclosure score that is filled with a company is obtained through annual reports using the content analysis method. Samples were selected by purposive sampling method. While hypothesis testing uses the method of multiple linear regression analysis. The results of this study indicate that the variable profitability, leverage and environmental performance simultaneously have a significant effect on ISR disclosure. While partially, profitability has no effect on ISR disclosure. Environmental performance and leverage have a positive and significant effect on ISR disclosure. The implications of this study are expected to be able to provide theoretical contributions related to the disclosure of Islamic social responsibility and practically useful to provide input to policy makers and regulators on the Indonesia Stock Exchange
FACTORS AFFECTING EARNING MANAGEMENT ON TRANSPORTATION CORPORATIONS IN INDONESIA Arnas, Yenni; Lamtiar, Suse; Kurniawati, Zulina; Kurnianto, Benny; Kalbuana, Nawang
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 1 (2021): IJEBAR, VOL. 5, ISSUE 01, MARCH 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i1.2170

Abstract

The management of earnings or Earnings Management defined as management activities for adjusting earnings according to specific objectives. Therefore, empirical evidence showing the impact of Institutional and managerial Ownership, intellectual capital, audit quality on income management is necessary. 14 transportation companies listed on the Indonesian stock exchange were surveyed in accordance with the research criteria. A purposeful sampling method collected data. The SPSS 23 application tests the multiple linear regression hypothesis. Of the variables used in this study, only intellectual capital has a positive impact on profit management and can be used as one of the indicators in future research to measure income management actions.
Optimasi Deep Learning untuk Prediksi Saham di Masa Pandemi Covid-19 Hastomo, Widi; Karno, Adhitio Satyo Bayangkari; Kalbuana, Nawang; Nisfiani, Ervina; ETP, Lussiana
JEPIN (Jurnal Edukasi dan Penelitian Informatika) Vol 7, No 2 (2021): Volume 7 No 2
Publisher : Program Studi Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jp.v7i2.47411

Abstract

Penelitian ini bertujuan untuk meningkatkan akurasi dengan menurunkan tingkat kesalahan prediksi dari 5 data saham blue chip di Indonesia. Dengan cara mengkombinasikan desain 4 hidden layer neural nework menggunakan Long Short Term Memory (LSTM) dan Gated Recurrent Unit (GRU). Dari tiap data saham akan dihasilkan grafik rmse-epoch yang dapat menunjukan kombinasi layer dengan akurasi terbaik, sebagai berikut; (a) BBCA dengan layer LSTM-GRU-LSTM-GRU (RMSE=1120,651, e=15), (b) BBRI dengan layer LSTM-GRU-LSTM-GRU (RMSE =110,331, e=25), (c) INDF dengan layer GRU-GRU-GRU-GRU (RMSE =156,297, e=35 ), (d) ASII dengan layer GRU-GRU-GRU-GRU (RMSE =134,551, e=20 ), (e) TLKM dengan layer GRU-LSTM-GRU-LSTM (RMSE =71,658, e=35 ). Tantangan dalam mengolah data Deep Learning (DL) adalah menentukan nilai parameter epoch untuk menghasilkan prediksi akurasi yang tinggi.
TINJAUAN TERHADAP MOTIFASI KAITANNYA DENGAN PRODUKTIFITAS KERJA PETUGAS AIR TRAFFIC CONTROL BANDAR UDARA SOEKARNO-HATTA Nawang Kalbuana; Banny Kurnianto
Langit Biru: Jurnal Ilmiah Aviasi Vol 4 No 9 (2011): Langit Biru: Jurnal Ilmiah Aviasi
Publisher : Politeknik Penerbangan Indonesia Curug

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

Abstract

File pdf
ANALISIS SISTEM KEAMANAN PENERBANGAN DI BANDAR UDARA SULTAN SYARIF KASIM II-PEKANBARU Benny Kurnianto; Nawang Kalbuana
Langit Biru: Jurnal Ilmiah Aviasi Vol 4 No 11 (2011): Langit Biru: Jurnal Ilmiah Aviasi
Publisher : Politeknik Penerbangan Indonesia Curug

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

Abstract

File pdf
APLIKASI PENGAJUAN KREDIT BERBASIS WEB PADA PT ADIRA QUANTUM MULTIFINANCE Sity Aisyah; Nawang Kalbuana; Ipat Patmawati
CCIT Journal Vol 5 No 2 (2012): CCIT JOURNAL
Publisher : Universitas Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (963.955 KB) | DOI: 10.33050/ccit.v5i2.143

Abstract

PT. Adira Quantum Multifinance (PT. Adira) merupakan salah satu perusahaan yang bergerak dalam bidang penyelenggaraan dan pengembangan sektor bisnis pembiayaan yang berfokus pada pembiayaan barang elektronik, komputer dan furniture yang berkantor pusat di Jakarta dan membuka cabang di seluruh Indonesia termasuk di Tangerang Jl. Raya serpong KM 7 Pakulonan Serpong (Kompleks Sutera Niaga 1/65). Dalam aktivitas pengajuan kredit yang dilakukan antara pelanggan dan PT. Adira seringkali terjadi masalah diantaranya informasi mengenai disetujui atau tidaknya pengajuan kredit oleh pelanggan terlalu lama dikarenakan dalam proses pengajuan kredit tersebut masih menggunakan proses manual berupa pengisian beberapa formulir-formulir yang mana nantinya formulir tersebut akan di rekapitulasi setelah itu baru disampaikan ke pusat, sehingga menyebabkan informasi yang ditunggu oleh pelanggan tersebut lama. Disamping itu dengan proses yang masih manual, sering adanya kehilangan berkas dikarenakan banyaknya tumpukan pengajuan oleh pelanggan. Oleh karena itu, penulis mencoba mengusulkan suatu alternatif solusi untuk pemecahan masalah dengan merancang suatu sistem aplikasi berbasis web dalam pengajuan kredit. Diharapkan dengan adanya sistem ini akan memecahkan masalah yang dihadapi oleh PT. Adira dan menambah kepercayaan pelanggan terhadap PT. Adira.
Pengaruh GCG, Leverage, Pengungkapan CSR terhadap Performance Financial pada Perbankan Syariah di Indonesia dengan Ukuran Perusahaan sebagai Variabel Moderasi Ghina Kemala Dewi; Indah Fitri Yani; Yohana Yohana; Nawang Kalbuana; Muhammad Tho’in
Jurnal Ilmiah Ekonomi Islam Vol 7, No 3 (2021): JIEI : Vol. 7, No. 3, 2021
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.117 KB) | DOI: 10.29040/jiei.v7i3.3600

Abstract

This study aims to determine how the effect of GCG, leverage, CSR disclosure on financial performance with firm size as a moderating variable. The population in this study is Islamic banking registered with Bank Indonesia (BI) during the 2015-2019 period. The technique of determining the sample in this study is purposive sampling technique and for data analysis this study uses multiple linear analysis techniques. This study reveals that GCG has no significant effect on financial performance, leverage has a positive and significant effect on financial performance, CSR disclosure has a positive and significant effect on financial performance, firm size has no effect on the effect of GCG on financial performance, firm size has no effect on leverage on financial performance. financial performance, and firm size has a negative effect on the effect of CSR disclosure on financial performance.
Pengaruh Pengungkapan Corporate Social Responsibility, Persistensi Laba dan Pertumbuhan Laba Terhadap Manajemen Laba Pada Perusaaan Yang Terdaftar di Jakarta Islamic Index Nawang Kalbuana; Satiti Utami; Aditya Pratama
Jurnal Ilmiah Ekonomi Islam Vol 6, No 2 (2020): JIEI, Vol.06, No. 02 Juli 2020
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.469 KB) | DOI: 10.29040/jiei.v6i2.1107

Abstract

Earning management is often done by the company, but until now very rarely research conducted especially on companies that apply the principle of Islam so that the whole company impressed will apply it. The purpose of this research is to prove and analyze the influence of corporate social responsibility disclosure, profit-statement, and profit growth on earning management, especially in companies listed in the Jakarta Islamic Index (JII) during 2015-2018. Earning management uses Jones ' modification Model (1995), independent variables are researched, among others, corporate social responsibility disclosures, profit persistence, and profit growth. Samples were selected by the Purposive sampling method and were conducted hypothesis testing using multiple linear regression analysis methods. Based on the results of research that has been done proved that in the company applying the ethical principles of Islam shows that the disclosure of corporate responsibility and persistence of profit proved to have no influence on earning management, but profit growth has a significant positive influence on earning management.
Co-Authors A Nugroho Budi Rukisman Abdul Haris Abdul Haris Abdusshomad, Alwazir Adelina Suryati Aditya Pratama Agung N Jati Agung N. Jati Agus Mursidi Agustin, Nunung  Haryani  Agustina Agustina Almubarokah Tri Robayany Alwazir Abdusshomad Alwazir Abdusshomad Alwazir Abdusshomad Amal Fatkhulloh Amal Fatkulloh Andi Intan Bp Anis Marjukah Anis Marjukah Anna F. Setianingtyas Anna Febrianty Aslan Aslan Ayu Setiani Mayzaroh Banny Kurnianto Benny Kurnianto Benny Kurnianto Benny Kurnianto Benny Kurnianto Briantama Maulidza Rizky Budi Prasetyo Budi Prasetyo Cakranegara, Pandu Adi Catra Indra Cahyadi Catra Indra Cahyadi Chandra Puspa Arum Pertiwi Dadan Ramdhani Devia Rahma Yanti Dian Anggraini Purwaningtyas Djoko Herwanto Dwi Lestary DWI SANTOSO Dwi Santoso Ego Widoro Endang Wulandari Endang Wulandari Fera Tjahjani Fera Tjahjani Fitri Fidayanti Ganda Siahaan Ghina Kemala Dewi Hastomo, Widi Hemi Pamuraharjo Imam Haryadi Wibowo Imam Sonhaji Indah Fitri Yani Ingkak Chintya Wangsih Ipat Patmawati Kardi Kardi Karno, Adhitio Satyo Bayangkari KGS Ismail khoirul anam Kun Ismawati kun ismawati Kurnianto, Benny Kurniawati, Zulina Kusiyah Kusiyah Kusumaningdiah Retno Setiorini Laura Meirien Olivia P Lia Uzliawati Lussiana ETP Marista Winanti Sutadipraja Martha Saulina Moh. Rofiki Muhamad Taqi Muhammad Tho’in Mukti Wijaya Munawar Muchlish Nisfiani, Ervina Nita Yulistiani Nurul Aini Nurwati Nurwati Oke Hendra Oke Hendra Oki Kuntaryanto Oki Kuntaryanto Pangsa Rizkina Aswia Prasetyono Hendriarto Prastio Prastio Prayogi, Arditya Ranny Cynthia Aryadi Rinosa Ari Widagdo Riyanto Saputro Rusdiyanto Rusdiyanto Ruth Marito Lumban Gaol Ruth Marito Maritho Lumban Gaol Satiti Utami Sihono Siraj Sity Aisyah Solihin Sri Yuningsih Stefen Satria Tanoto Sundoro Sundoro Suse Lamtiar Sutadipraja, Marista Winanti Syarifah Aini Syarifah Aini Tarigan, Pelinta Taufik Rohman Titik Purwanti Titik Purwanti Titik Purwanti Titik Purwanti Titik Purwanti Widanarni Pudjiastuti Wildan Hidayat Wildan Hidayat Yenni Arnas Yohana Yohana Yunita Yunita Zulina Kurniawati Zulina Kurniawati Zuyina Luklukaningsih Zuyina Luklukaningsih