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All Journal Jurnal Akuntansi dan Bisnis Jurnal Riset Akuntansi Kontemporer Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Pajak dan Keuangan Negara (PKN) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Arham, Amardianto
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

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Pelatihan melalui Web Seminar terkait Publikasi Artikel untuk Menembus Jurnal Sinta 2 dan Scopus Firmansyah, Amrie; Qadri, Resi Ariyasa; Arham, Amardianto
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 5, No 2 (2020): July 2020
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v5i2.4244

Abstract

This community service activity aims to provide training for lecturers and students in producing journal articles that can be submitted for publication in the Sinta 2 journal and Scopus journal. This activity was carried out through a web seminar due to the condition of the Covid-19 pandemic which made it impossible to conduct conventional training. Organizers of this activity are Pamulang University and Bina Insani University. This activity was attended by lecturers and students from DKI Jakarta, West Java, Central Java, East Java, Bali and East Kalimantan. The method of carrying out this activity consists of several stages. The first stage is the planning stage through discussion with the organizers to meet the expectations of participants regarding the benefits of this activity. The second stage is the delivery of material and discussion through web seminar via Zoom application and Google Meet. The third stage is further online discussion with participants who need additional explanations. Based on feedback obtained from the participants, this activity is very useful for participants and motivates participants to improve the quality of research articles so that they can be submitted for publication in the Sinta 2 journal and Scopus journal.DOI: https://doi.org/10.26905/abdimas.v5i2.4244
PENGARUH MASA KERJA, PELATIHAN, DAN NILAI KETETAPAN PAJAK TERHADAP KUALITAS KEPUTUSAN KEBERATAN Arham, Amardianto; Cipta, Budhi Mulia; Novitasari, Ragil
Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 2 (2020): MENUJU KEUANGAN NEGARA YANG SUSTAINABLE
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jurnal pkn.v1i2.790

Abstract

The purpose of this study is to analyze the effect of tenure, training, and the value of tax assessments on the quality of objection decisions. This study uses a quantitative method with purposive sampling. The results of this study indicate that the tenure does not affect the quality of the objection decision, training has a significant positive effect on the quality of the objection decisions, and the value of the tax assessment has a significant negative effect on the quality of the objection decision.  Tujuan dari penelitian ini adalah untuk menganalisis pengaruh masa kerja, pelatihan, dan nilai ketetapan pajak terhadap kualitas keputusan keberatan. Penelitian ini menggunakan metode kuantitatif dengan purposive sampling. Hasil penelitian ini menunjukkan bahwa masa kerja tidak berpengaruh terhadap kualitas keputusan keberatan, pelatihan berpengaruh positif signifikan terhadap kualitas keputusan keberatan, dan nilai ketetapan pajak berpengaruh negatif signifikan terhadap kualitas keputusan keberatan.
THE ROLE OF BEHAVIORAL THEORY IN THE RESEARCH OF MSMEs TAX COMPLIANCE IN INDONESIA Arham, Amardianto; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 3 No. 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.71

Abstract

This study aims to map determinants and analyze behavioral theory's role in the tax compliance of MSMEs in Indonesia to provide recommendations for future research agendas. This study uses a qualitative method with a bibliographic approach. This research object comprises 37 research articles published by Sinta accredited journals or Scopus indexed journals from 2014 to early October 2020. The results show that the most widely used behavioral theories are planned behavior and attribution theory. Meanwhile, the most tested determinants are tax knowledge, tax sanctions, and taxpayer awareness. The role and linkages of behavioral theory with several independent variables that still suggest various test results and several independent variables that are rarely tested both in Indonesia and in the international context are recommendations for future research agendas.
BEYOND BORDERS: EXPLORING THE ROLE OF FOREIGN OWNERSHIP IN CORPORATE CASH HOLDINGS? Firmansyah, Amrie; Kartiko, Nafis Dwi; Arham, Amardianto
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.20710

Abstract

High cash holdings in Indonesian banking firms raise concerns regarding efficiency and optimal resource allocation. This study investigates the impact of foreign ownership on cash holdings in Indonesian banks. This study is based on 637 firm-year observations from 46 Indonesian banks covering the 2004–2022 period. Due to incomplete yearly data, the analysis applies Ordinary Least Squares (OLS) regression using a cross-sectional approach. The results show that foreign ownership negatively affects all cash-holding proxies, particularly in mature banks with large asset bases. In contrast, it increases cash holdings in young banks with large assets and mature banks with small assets. These findings suggest that foreign investors may influence more efficient cash allocation, encouraging banks to direct resources toward productive investments. The study offers practical implications for policymakers and banking practitioners in enhancing cash management and governance structures in the presence of foreign stakeholders.
Tax Auditor Team Leader’s Quality, Time Budget Pressure, Task Complexity: How Well Tax Audit Quality in Indonesia? Nor, Aji M. Elvin; Firmansyah, Amrie; Arham, Amardianto; Vito, Bernadi
Jurnal Akuntansi dan Bisnis Vol 21, No 2 (2021)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (616.101 KB) | DOI: 10.20961/jab.v21i2.686

Abstract

This study's objective empirically analyzes the effect of tax auditor team leader's technical competence and experience, time budget pressure, and task complexity on tax audit quality. This study employs secondary data from Indonesia Tax Authority Office. The population in this research is the Tax Assessment issued throughout Indonesia. The sample used amounted to 4,326 observations divided into two regional categories: Java Area and non-Java Area. The data are analyzed by logistic regression. The results suggest that the tax auditor team leader's technical competence, time budget pressure, and task complexity are negatively associated with tax audit results. In contrast, the tax auditor team leader experience is positively associated with the tax audit results quality. This study shows that it is essential that the Indonesian Tax Authority rearrange the tax auditor quality criteria in its regulations.
Co-Authors Amrie Firmansyah Cipta, Budhi Mulia Kartiko, Nafis Dwi Nor, Aji M. Elvin Novitasari, Ragil Qadri, Resi Ariyasa Vito, Bernadi