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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) Jurnal Riset Akuntansi Politala Reviu Akuntansi dan Bisnis Indonesia 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 Riset Akuntansi dan Keuangan Indonesia 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

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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.
Good procurement governance and organisational performance: A contingency theory approach to procurement practices in XYZ universities Sutawijaya, Adrian; Muktiyanto, Ali; Geraldina, Ira; Narimawati, Umi
Journal of Accounting and Investment Vol. 27 No. 1: January 2026
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v27i1.28733

Abstract

Research aims: This study examines the effect of Good Procurement Governance (GPG) on organisational performance in public institutions, particularly in XYZ Universities.Design/Methodology/Approach: The research method used quantitative data from a survey of 157 procurement practitioners at the XYZ University, which were analysed statistically using Structural Equation Modelling–Partial Least Squares (SEM-PLS). To complement and deepen the interpretation of the confirmatory factor analysis results, a qualitative approach was subsequently employed through Focus Group Discussions (FGDs) with XYZ University procurement actors.Research findings: The results show that GPG negatively affects organisational performance, while each GPG dimension positively enhances it. This result indicates the importance of fit between regulations, institutions, human resources, and information systems within the contingency theory framework.Theoretical contribution/Originality: This study contributes theoretically by expanding the GPG model grounded in contingency theory and practically by providing recommendations for strengthening procurement governance in public universities.
Enhancing ESG Performance Through Ownership Structure, Stakeholder Engagement, and Sustainable-Responsible Investment Geraldina, Ira; Muktiyanto, Ali; Na'im, Ainun
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 3 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i3.13166

Abstract

This study analyzes how ownership, stakeholder engagement, and Sustainable and Responsible Investment affect ESG performance. Ownership is classified by government, management, and minority shareholder, while stakeholder engagement by employee, creditor, and community. Socially Responsible Investment is measured by dummy variable of SRI Kehati Stock Index. This analysis uses 270 Indonesia Stock Exchange-listed company observations from 2012–2022. Using unbalanced panel data, study finds that Socially Responsible Investment improves ESG performance, although ownership type has a distinct effect. ESG suffers from stakeholder engagement, particularly creditor and community engagement. This investigation advances ESG antecedent that interplays shareholders, industry recognition, and stakeholder’s engagement.
Implementasi Sistem Whistleblowing Berbasis Web-Based dalam Rangka Memitigasi Risiko Fraud oleh Inspektorat Daerah Perdana, Halim Dedy; Muktiyanto, Ali; Hadiwidjaja, Rini Dwiyani; Widyaningsih, Ria Ekanindya
Reviu Akuntansi dan Bisnis Indonesia Vol. 9 No. 3 (2025): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v9i3.28083

Abstract

Latar Belakang: Fenomena korupsi yang terjadi di Indonesia menunjukkan tren yang meningkat. Hal ini ditunjukkan dari Indeks Persepsi Korupsi (IPK) Indonesia yang mengalami penurunan menjadi 37 di tahun 2020 dari 40 di tahun 2019 dengan rangking 102 dari 180 negara. Berbagai mekanisme korupsi telah mendorong pemerintah menentukan strategi anti-fraud dengan mengembangkan sistem aduan kecurangan. Keberadaan sistem whistleblowing menjadi faktor yang mendorong auditor internal pemerintah (inspektorat daerah) lebih berani memproses kecurangan yang terjadi.Tujuan: Penelitian ini bertujuan untuk mereplikasi dan mengimplementasikan sistem anti-fraud berbasis digital atau web-based, yaitu sistem whistleblowing (Sistem Aduan Kecurangan) (SiDAK) yang digunakan oleh auditor internal pemerintah (inspektorat daerah) untuk menerima aduan kecurangan yang ada di lingkungan pemerintahanMetode Penelitian: Metoda penelitian dilakukan dengan dua tahap: 1) pengujian model whistleblowing dengan metoda Focus Group Discussion (FGD) dan interview yang melibatkan subjek auditor internal pemerintah di Kabupaten Manggarai Barat dan Kabupaten Ende Provinsi Nusa Tenggara Timur (NTT) dan 2) desain sistem whistleblowing berbasis digital yang akan diterapkan 2 (dua) Inspektorat tersebut.Hasil Penelitian: Hasil FGD dan interview adalah model whistleblowing yang mempertimbangkan aspek perilaku auditor pemerintah.Keaslian/Kebaruan Penelitian: Penelitian in imengintegrasikan pengujian model whistleblowing berbasis perilaku auditor internal pemerintah daerah dengan perancangan system whistleblowing digital yang aplikatif di tingkat Inspektorat Daerah
Co-Authors Adrian Sutawijaya Agustin, Fira Ari Warokka, Ari Aziz Kardinto, Fuad Budianti, Hety Desyandri Desyandri Etik Ipda Riyani Etik Ipda Riyani, Etik Ipda Riyani Fatia Fatimah Hadiwidjadja, Rini Dwiyani Hadiwidjaja, 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 Na'im, Ainun Najamuddin Najamuddin, Najamuddin Pardamean Daulay Pratiwi Pratiwi Priambodo, M Fakhry Rezeki Sitepu, Rulih Rini Yayuk Priyati, Rini Yayuk Robiyatin, Siti Said Kelana Asnawi Sakina Nusarifa Tantri SARI, MAYA PUSPITA Sufyati HS Surya, Try Frisma Sutrisno, Sutrisno Syamsiar, Syamsiar Umi Narimawati Untung Rahardja Widi Hidayat Widyaningsih, Ria Ekanindya Yeni Widiastuti Yusriani, Sri