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All Journal Journal of Accounting and Investment International Research Journal of Business Studies (E-Journal) Jurnal Organisasi Dan Manajemen IJEBD (International Journal Of Entrepreneurship And Business Development) International Journal of Community Service Learning JIKA: Jurnal Ilmu Keuangan dan Perbankan Aptisi Transactions on Technopreneurship (ATT) JASF (Journal of Accounting and Strategic Finance) Jurnal Riset Akuntansi Politala Jurnal Ekonomi Efektif 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 International Research Journal of Business Studies
Muktiyanto, Ali
Unknown Affiliation
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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Financial Management Analysis of Indonesian Migrant Workers: Case Study of Indonesian Female Migrant Workers in Singapore Robiyatin, Siti; Muktiyanto, Ali; Fatimah, Fatia; Daulay, Pardamean
International Journal of Science and Society Vol 6 No 3 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i3.1250

Abstract

This study analyzes the financial management of female Indonesian migrant workers in Singapore. This type of research uses a quantitative descriptive approach where data is obtained by conducting interviews, questionnaires, and observations with purposive sampling of as many as 40 respondents who work in Singapore. The financial management of female PMIs is different because every female PMI is not the same in managing finances from the income or monthly salary she receives. How to manage female PMIs' finances is to record all basic needs and try to make needs not exceed income or have been as previously targeted. The rest of these basic needs are saved in the bank by opening several savings books, and if the savings are saved in the bank with the first objective of investing, then if the savings money is sufficient, female PMIs will allocate the money to invest. Property investment, including land investment, is considered one of the leading investments by Singaporean female PMIs because land prices continue to rise and are accompanied by price increases, high resale value, more affordable investment price, multifunction, easy maintenance, and direct ownership. By becoming female PMIs, their economic life has changed, and the income earned is much more than before with proper financial management.
Pengaruh Inflasi, BI 7 Day Repo Rate, Kurs US Dollar, PDB dan Harga Emas Terhadap Return Saham Syariah Indeks MES-BUMN 17 di Indonesia Periode 2013-2022 Martian, Isa; Muktiyanto, Ali; Budianti, Hety
Jurnal Ekonomi Efektif Vol. 6 No. 3 (2024): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v6i3.39424

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh inflasi, BI 7 day reverse repo rate, nilai tukar, Produk Domestik Bruto dan harga emas terhadap return saham syariah indeks MES BUMN 17 di Indonesia tahun 2013-2022. Penelitian ini menggunakan data sekunder yang diperoleh dari return saham syariah Indonesia tahun 2013-2022. Sampel dalam penelitian ini berjumlah 12 saham syariah. Metode analisis yang digunakan adalah metode analisis deskriptif dan metode analisis regresi berganda serta menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa inflasi, nilai tukar dan emas tidak berpengaruh signifikan, sedangkan BI 7 day reverse repo rate dan Produk Domestik Bruto berpengaruh signifikan terhadap return saham syariah indeks MES BUMN 17. Nilai Adjusted R Square sebesar 0,0298 yang berarti variabilitas variabel yang dapat dijelaskan variabel bebas (inflasi, BI 7 day reverse repo rate, nilai tukar, Produk Domestik Bruto dan emas) adalah sebesar 2,98% sedangkan sisanya sebesar 97,02% dipengaruhi oleh variabel yang tidak diteliti dalam penelitian ini.
Faktor-Faktor yang Memengaruhi Tax Aggressiveness pada Perusahaan Non Keuangan di Indonesia Surya, Try Frisma; Muktiyanto, Ali; Warokka, Ari
Jurnal Ekonomi Efektif Vol. 6 No. 4 (2024): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v6i4.42570

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance, financial constraint, corporate social responsibility (CSR), dan political connection terhadap tax aggressiveness pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2011 hingga 2022. Dengan menggunakan pendekatan kuantitatif asosiatif, panel teknik analisis data digunakan untuk menganalisis data penelitian. Studi ini berfokus pada pemahaman bagaimana faktor-faktor ini mempengaruhi tax aggressiveness, menyoroti interaksi yang rumit antara struktur corporate governance, financial constraint, corporate social responsibility (CSR), political connection, dan perilaku tax aggressiveness dalam lanskap perusahaan di Indonesia. Hasil penelitian ini menunjukkan bahwa karakteristik corporate governance yakni board size berpengaruh positif terhadap tax aggressiveness. Karakteristik corporate governance lainnya yakni non-executive director, board gender diversity, dan institutional ownership tidak berpengaruh terhadap tax aggressiveness. Financial constraint dan corporate social responsibility berpengaruh negatif terhadap tax aggressiveness, sedangkan political connection berpengaruh positif terhadap tax aggressiveness.
EVALUASI KINERJA KEUANGAN PT BANK SYARIAH INDONESIA SEBELUM DAN SETELAH DILAKUKAN MERGER Sari, Maya Puspita; Muktiyanto, Ali; Budiyanti, Hety
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.394

Abstract

To increase the market share and strengthen the capital of Islamic banking in Indonesia as well as to expand their business, the government expanded Islamic banks externally through the merger of 3 (three) state-owned Islamic banks to become PT Bank Syariah Indonesia. The method used in this research is descriptive quantitative where this study analyzes the financial performance of Islamic Banks forming Bank Syariah Indonesia which consists of 3 (three) Islamic banks namely PT Bank Syariah Mandiri, PT Bank BRI Syariah, and PT Bank BNI Syariah during the research period 2019-2022, by comparing 2 period before and 2 period after the merger. The results of the paired sample t-test showed that there were differences for the 6 (six) financial ratios of the 9 (nine) financial ratios studied between before and after the merger in the observation period. These results indicate that the merger provided a significant improvement in the financial performance of PT Bank Syariah Indonesia.
Optimization of Local Original Revenue (PAD) through Regional Tax Revenue of North Kalimantan Province Indriani, Henny; Muktiyanto, Ali; Azis, Musdalifah
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 3 (2024): May 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i3.2739

Abstract

Purpose: to analyze the effect of local tax revenue targets, regional tax intensification and intensification costs and management of regional tax receivables on the optimization of regional revenues of the North Kalimantan Provincial Government Design/methodology/approach: quantitative research by taking the object of research at the Regional Revenue Agency of North Kalimantan Province in Tanjung Selor City. The analysis techniques used use multiple linear regression analysis, t-test and determination coefficient analysis Findings: the variable target of regional tax revenue has a positive and significant influence on the optimization of local original revenue of North Kalimantan Province in 2015-2022. The variable costs of intensification and extensification do not have a significant influence on the optimization of local native income of North Kalimantan Province in 2015-2022. The variable of regional tax receivables management has a negative and significant influence on the optimization of local original revenue of North Kalimantan Province in 2015-2022. Practical implications: Intensifying local tax revenue targets, local tax intensification and intensification costs and managing regional tax receivables towards optimizing local revenues of the North Kalimantan Provincial Government. Originality/value: This paper is original Paper type: research paper
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.8.1.1-11

Abstract

The purpose of this study is to evaluate performance of accounting education providers in Indonesia in producing graduates required by the industry. This study compares different perception between the employers, lecturers, junior auditors and students regarding: (1) auditors’ early employment problem; (2) university performance; and (3) university improvement. We employ quantitative methods to present descriptive analysis of different perceptions of stakeholders regarding university performance. The top early employment problem of the newly hires auditor is problems with orientation and adaptation with new working environment; technical competence and soft-skill problem. Although all respondent agree that university performed well in preparing graduates for the job market, but graduates still lacking in several factors (technical skills and soft-skills) that university need to overcome. Suggestions for university improvement in order to producing graduates required by the industry are: (1) incorporate internship as compulsory subjects; (2) partnership with public accounting firm in recruitment process; (3) practical training with real audit cases via seminar/workshop; (4) student-centered learning approach; and (5) regular updates of current audit practice to lecturer.
Co-Authors Agustin, Fira Ari Warokka, Ari Aziz Kardinto, Fuad Budianti, Hety 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 Hermawan, Ancella A. Hety Budiyanti, Hety Indriani, Henny Ira Geraldina Kartika Rahmawati, Nesya Krist Setyo Yulianto Lazuardi*, Johan Mardillasari, Rafika Martian, Isa Mirfaqoh, Vella Musdalifah Azis 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 SARI, MAYA PUSPITA Sufyati HS Sukendri, Nengah Surya, Try Frisma Sutrisno, Sutrisno Syamsiar, Syamsiar Untung Rahardja Widi Hidayat Yeni Widiastuti Yusriani, Sri