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All Journal Journal of Accounting and Investment International Research Journal of Business Studies (E-Journal) Jurnal Organisasi Dan Manajemen International Journal of Community Service Learning JIKA: Jurnal Ilmu Keuangan dan Perbankan Aptisi Transactions on Technopreneurship (ATT) JASF (Journal of Accounting and Strategic Finance) Terbuka Journal of Economics and Business International Journal of Science and Society (IJSOC) Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) Journal of the Community Development in Asia Indonesian Journal of Islamic Economics and Finance Journal of Management and Administration Provision Jurnal Manajemen, Akuntansi, Ekonomi
Muktiyanto, Ali
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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AKUNTANSI PERPAJAKAN DALAM PENGGABUNGAN USAHA (Studi Kasus Pada Perusahaan Listed Di BEI) Hendrian, Hendrian; Muktiyanto, Ali
Jurnal Organisasi Dan Manajemen Vol 7 No 1 (2011)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.451 KB)

Abstract

In accounting, there are two methods used in recording business combinations i.e purchase and pooling of interest method. Purchase method has ameasurable indication with the withdrawal of cash beside the cost of business combination and stock issuance costs incurred by the company buyer. In addition to that, there will be changes of ownership. The assets acquired by a business entity are recorded and recognized at market value. As a consequence, the excess of fixed assets will be recorded as goodwill. Meanwhile if the business combination uses the pooling of interest method, then the amount of assets, debts and rights of shareholders that are reported by the affiliated companies will be recognized in accordance with its book value. APB No.16 notes that there are 12 requirements that must be met when using pooling of interest method. If it does not meet any of these requirements then the combined companies must use the purchase method. There is no goodwill in pooling interest method. It means that in the merger process there is no obligation to pay taxes since it based on book value and no goodwill.
The Effect of Financial and Non-Financial Indicators on the Profitability of Islamic Commercial Banks in Indonesia Mardillasari, Rafika; HS, Sufyati; Muktiyanto, Ali
Jurnal Organisasi dan Manajemen Vol. 17 No. 1 (2021): January - June
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v17i1.971.2021

Abstract

This study aims to analyze the influence of financial indicators (CAR, FDR, BOPO, NIM, NPF) and non-financial (number of bank offices, market share, GCG, CSR) on profitability that is proxied by Return on Assets (ROA) of Islamic Banks in 2014 -2018. The data source used is secondary data from 2014-2018. Data analysis techniques used are descriptive analysis, multiple linear regression analysis and the classic assumption test. Findings. The results of the study are that CAR does not have a significant negative effect. FDR does not have a significant negative directional effect. BOPO has a significant negative effect. NIM has a positive positive significant effect. NPF has a significant negative effect. The number of bank offices has no significant positive effect. Market share does not have a significant negative directional effect. GCG does not have a significant negative effect. CSR has a significant negative effect. The adjusted R2 value is 73.21% while the remaining 26.79% is influenced by other variables outside the study so the researcher should further add other variables.
How Indonesian Accounting Education Providers Meet the Demand of the Industry Setyaningrum, Dyah; Muktiyanto, Ali; Hermawan, Ancella A
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 8, No 1 (2015): April-July 2015
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.1.1133

Abstract

PENGARUH INTERDEPENDENSI MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERBANKAN Muktiyanto, Ali
Jurnal Akuntansi dan Keuangan Indonesia Vol. 8, No. 2
Publisher : UI Scholars Hub

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Abstract

This study aims to examine the effect of interdependence mechanisms of corporate governance on company performance (Agrawal and Knoeber 1996). These mechanisms are: managerial ownership, institutional ownership, independent commissioner, board size, debt policy, dividend policy, market concentration, and market share with the control variables are growth, size, and firm ages. Test results on 349 firm-years using OLS regression for each mechanism and 2SLS regression for simultaneous testing indicate the presence of interdependence between the mechanisms. both parsial and simultanously; managerial ownership and dividend policy does not significantly influence on the banking efficiency. Significant positive effect of the board size and institutional ownership when tested by OLS did not recur when tested simultaneously using 2SLS. Instead, the independent commissioner when tested by 2SLS have significant negative effect but using OLS no significant effect. There are three variables of corporate governance mechanisms have consistent effect on the banking efficiency; debt policy has significant negative effect, while the market concentration and market share have significant positive effect. Different results between the tests using OLS and 2SLS emphasize the interdependence of these mechanisms is also shown that application of the policy of corporate governance mechanisms should be done carefully so that the expected performance can be achieved.
Evaluation Towards Government Assignment to State Owned Enterprise (SOE) on Sumatera Toll Road Operation for 2014-2019 Period Priambodo, M Fakhry; Asnawi, Said Kelana; Muktiyanto, Ali
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 3 No. 2 (2024): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v3i2.872

Abstract

Evaluation Towards Government Assignment to State Owned Enterprise (SOE) on Sumatera Toll Road Operation for 2014-2019 Period seeks to examine the impact of the government’s assignment to company’s financial performance during concession period. The object of research are Bakauheni-Terbanggi Besar section, Terbanggi Besar-Pematang Panggang-Kayu Agung section, Palembang-Indralaya section, Pekanbaru-Dumai section, and Medan-Binjai section.This study employs a quantitative research methodology with a case study approach, in which relevant literature is examined and the necessary secondary data is gathered. In order to ascertain if five toll road sections were feasible, analysis was done on previously gathered data using the following criteria: Net Present Value, Adjusted Present Value, Cost and Benefit Analysis, and Economic Benefit Analysis. The effects of the project on business performance and the viability of implementing a toll road project were then determined by balancing the results.From 5 sections, it was concluded that the Bakauheni-Terbanggi Besar, the Palembang-Indralaya and Medan-Binjai section provide additional value to the company's performance during concession period. These five sections offer substantial benefits that should be implemented based on the total economic benefits calculation. Long-term income uncertainty, financial restraints, high interest rates, inappropriate traffic volumes, operational costs that exceed planning, and low willingness to pay are all influencing factors.
Analysis of the Influence of Digital Banks on Bank Profitability Lazuardi*, Johan; Muktiyanto, Ali; Budiyanti, Hety
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol 12 No 2: Juni 2023
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v12i2.9517

Abstract

This article aims to present an analysis of the influence of digital banks on bank profitability in Indonesia in 2013–2021. The research method used is a comparative causal method with secondary data from annual reports of sample banks taken purposively from banks in Indonesia that have provided digital bank transaction services and have gone public from 2013–2021. The results show that the number of digital bank transactions in the form of mobile banking (MB) has a positive effect on bank profitability by controlling liquidity (LDR). This happens because MB transactions are emergency and simple with smaller transaction limits so that the number of MB transactions is large and in line with increasing operational efficiency and bank profitability, and the number of digital bank transactions in the form of Internet banking does not affect bank profitability even though it has controlled liquidity (LDR). ). This is because IB transactions are complex with a nominal limit per transaction that is larger than MB, so the number of IB transactions is smaller than the number of MB transactions. Keywords: Digital Bank; Mobile Banking; Internet Banking; Liquidity; Profitability Abstrak Artikel ini bertujuan menyajikan analisis pengaruh dari bank digital terhadap profitabilitas bank di Indonesia pada tahun 2013–2021. Metode penelitian yang digunakan adalah metode kausal komparatif dengan data sekunder dari laporan tahunan bank sampel yang diambil secara purposive pada bank di Indonesia yang telah memberikan layanan transaksi bank digital dan telah go public dari tahun 2013–2021. Hasil penelitian menunjukkan jumlah transaksi bank digital berupa mobile-banking (MB) berpengaruh positif terhadap profitabilitas bank dengan mengontrol likuiditas (LDR). Hal ini terjadi karena transaksi MB bersifat darurat dan simpel dengan limit pertransaksi yang lebih kecil sehingga jumlah transaksi MB banyak dan selaras dengan peningkatan efisiensi operasional dan profitabilitas bank, dan jumlah transaksi bank digital berupa internet banking tidak berpengaruh terhadap profitabilitas bank walaupun sudah mengontrol likuiditas (LDR). Hal ini karena transaksi IB bersifat kompleks dengan limit nominal pertransaksi yang lebih besar dari MB, sehingga jumlah transaksi IB lebih kecil dari jumlah transaksi MB. Kata Kunci: Bank Digital; Mobile Banking; Internet Banking; Likuiditas; Profitabilitas
Effective Bookkeeping Using Online-Based Application to Leverage the Competitive Advantage of MSMEs in Ciledug District Riyani, Etik Ipda; Tantri, Sakina Nusarifa; Hardiana, Nadhira; Widiastuti, Yeni; Muktiyanto, Ali
Journal of The Community Development in Asia Vol 6, No 2 (2023): Journal of the Community Development in Asia (JCDA)
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v6i2.2243

Abstract

The purpose of this community service is to provide assistance in improving knowledge and skills for MSME actors in Ciledug in carrying out bookkeeping using online-based application. This assistance activity is carried out in four stages, the first stage is assistance in general bookkeeping for manufacture and production businesses. The second stage is assistance for manufacture businesses. The third stage is assistance for retail businesses, while the fourth stage is consultation session. The assistance program included monitoring and evaluation to see the effectiveness of this program in helping MSME productivity and improving competitive advantages. The results of this assistance program indicated that MSME actors are being capable to record the financial transaction using online-based bookkeeping and produce financial reports using online-based application. The monitoring and evaluation stage resulted that MSMEs can improve their efficiency, effectiveness, and productivity by using financial information produced by online-based application. Therefore, MSMEs can achieve their own competitive advantages.
Strategic Taxpayer Compliance During the Covid-19 Pandemic: A Study at the Medan Two Intermediate Tax Service Offices Najamuddin, Najamuddin; Muktiyanto, Ali; Asnawi, Said Kelana
Journal of Management and Administration Provision Vol. 4 No. 1 (2024): Journal of Management and Administration Provision
Publisher : Pusat Studi Pembangunan dan Pemberdayaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55885/jmap.v4i1.345

Abstract

This study aims to analyze strategic taxpayer compliance during the Covid-19 pandemic at the Medan Madya Dua Tax Office using quantitative methods. The research population is 1,966 taxpayers, consisting of 1,800 corporate taxpayers and 166 individual taxpayers. Independent variables include tax incentives, tax counseling, tax sanctions, supervision by Account Representative (AR), and tax audits, while the dependent variable is taxpayer compliance. Data were measured using dummy variables and nominal scales, and analyzed by multinomial logistic regression. The results showed that tax sanctions with a fine category of more than 2,000,000 tended to make taxpayers report tax returns on time with a probability of 59.63% higher than those on time. AR supervision with the SP2DK issuance category also increases the probability of late SPT reporting by 59.23%. The study shows that the variables of incentives, counseling, sanctions, AR supervision, and tax audits significantly affect taxpayer compliance in reporting annual tax returns. It is recommended that further research be carried out at the Primary and post-pandemic Tax Service Offices.
The Effect of Internal Factor Toward Banking Credit Distribution Pratiwi, Pratiwi; Muktiyanto, Ali; Yayuk Priyati, Rini
Terbuka Journal of Economics and Business Vol. 2 No. 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (707.452 KB) | DOI: 10.33830/tjeb.v2i1.1480

Abstract

The country's economy is supported by banking institutions. This is because the benefits of credit are greater compared to other bank businesses such as savings fund deposit services fees, interbank delivery service fees and so on. Internal factors that affect lending include CAR, ROA, NPL, LDR and BOPO. This research was conducted with the aim of simultaneously testing CAR, ROA, NPL, LDR and BOPO on bank credit distribution. The research sample is the bank with the largest number of assets in Indonesia. Data were obtained from the financial statements of the Persero's commercial banks from 2013 to 2017, using the panel data regression data analysis method. The results of hypothesis testing on CAR have a positive influence on lending, ROA also has a positive effect on lending, NPL has a negative effect, LDR has a positive effect, BOPO has a negative effect, whereas if tested simultaneously, CAR, LDR, NPL, LDR and BOPO has a positive effect on lending. With regard to the above conclusions, bank management should be able to take into account the trend of financial ratios for several years, before determining the lending policy
Improving the Quality of Financial Reporting Through the Implementation of Microsoft Excel for SMEs in Parung Serab, Tangerang Riyani, Etik Ipda; Tantri, Sakina Nusarifa; Hardiana, Nadhira; Widiastuti, Yeni; Muktiyanto, Ali; Agustin, Fira
International Journal of Community Service Learning Vol. 8 No. 1 (2024): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v8i1.68853

Abstract

Bookkeeping is one of the activities in financial management in Micro, Small, and Medium Enterprises (MSMEs) as an effort to improve the quality of financial reporting. The low quality of MSME financial reporting impacts other problems, such as reduced productivity and constraints on other MSME business processes. MSMEs experience this in Parung Serab Village, Tangerang. Parung Serab MSMEs experienced a decline in productivity due to a need for more consistency in reporting and financial management. Moreover, due to inconsistent financial management, MSMEs cannot open up and improve their finances, resulting in losses. Due to this problem, the team serves the community by assisting in simple bookkeeping using Microsoft Excel tools. This community service activity aims to improve the quality of MSME financial reporting through simple bookkeeping using a mentoring approach. This qualitative study uses data about the problems faced by MSMEs collected through an interview process. The subjects of this assistance are 15 MSMEs in Parung Serab, Ciledug. The result of this assistance is that with simple bookkeeping using Microsoft Excel format, MSMEs in Parung Serab have succeeded in maintaining consistency in financial management and reporting. This assistance means that by maintaining consistency in financial management, the quality of financial management and reporting and the productivity of MSMEs will increase.
Co-Authors Agustin, Fira Aziz Kardinto, Fuad Desyandri Desyandri Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Fatia Fatimah Geraldina , Ira Hadiwidjadja, Rini Dwiyani Halim Dedy Perdana Hardiana, Nadhira Heffi Christya Rahayu Hendrian Hendrian, Hendrian Hermawan, Ancella A Hety Budiyanti, Hety Ira Geraldina Kartika Rahmawati, Nesya Krist Setyo Yulianto Lazuardi*, Johan Mardillasari, Rafika Mirfaqoh, Vella Najamuddin Najamuddin, Najamuddin Pardamean Daulay Pratiwi Pratiwi Priambodo, M Fakhry Rezeki Sitepu, Rulih Rini Yayuk Priyati, Rini Yayuk Robiyatin, Siti Safitri, Julia Said Kelana Asnawi Sakina Nusarifa Tantri Sufyati HS Sukendri, Nengah Sutrisno, Sutrisno Untung Rahardja Widi Hidayat Yeni Widiastuti Yusriani, Sri