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Sosialisasi : Strategi Akademik Meningkatkan Peringkat Sinta Score Overall (SSO)
Eko Sudarmanto
; Harimurti Wulandjani
; Jennifer Farihatul Bait
; Muhammad Abdul Rosid
; Budi Rohmansyah
; Daniel Rahandri
; Abdul Karim
Jurnal Inovasi Sosial dan Pengabdian
Vol 2
, No 2
(2025)
The Sinta Score Overall (SSO) ranking is a crucial indicator in assessing the academic quality and productivity of lecturers and researchers. However, many academics face challenges in improving their SSO ranking due to a lack of understanding of effective strategies for scientific publication. Therefore, this community service initiative was conducted through a national webinar with the primary objective of providing insights and strategies to academics on how to optimize their SSO. The method...
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Pengaruh Aset Pajak Tangguhan, Beban Pajak Tangguhan dan Ukuran Perusahaan terhadap Manajemen Laba
Alimah Tamira
; Dirvi Surya Abbas
; Budi Rohmansyah
GEMILANG: Jurnal Manajemen dan Akuntansi
Vol 4
, No 1
(2023)
The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2020 period with a total sample of 49 companies. The sampling technique uses purposive sampling technique. The analytical method used is panel data regression analysis. This test uses quantitative research methods. The research results show that deferred tax assets, deferred tax expenses and company size have no effect on earnings management.
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Pengaruh Thin Capitalization, Komite Audit Dan Tax Avoidance Terhadap Transfer Pricing
Mellani Devita Putri
; Dirvi Surya Abbas
; Budi Rohmansyah
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Vol 2
, No 1
(2023)
The purpose of this study is to determine the Effect of Thin Capitalization, Audit Committee, and Tax Avoidance on Transfer Pricing in Automotive Companies Listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 Period.This research uses a quantitative approach. The population in this study was 15 automotive companies listed on the Indonesia Stock Exchange. The sampling technique used is Purposive Sampling. Based on the established criteria obt...
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