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All Journal Owner : Riset dan Jurnal Akuntansi Abdimasku : Jurnal Pengabdian Masyarakat JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Accounting Studies and Tax Journal
Niam, Muhammad Alfa
Unknown Affiliation
Religion Computer Science & IT Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Climate Change Instrument Through Green Taxation in Achieving Environmental Sustainability Sari, Sinta Puspita; Srihastuti, Eni; Niam, Muhammad Alfa
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4152

Abstract

Climate change remains a critical global challenge requiring effective policy interventions. Green taxation has emerged as a strategic policy instrument to mitigate environmental degradation and promote sustainability. This study investigates the impact of green taxes on environmental sustainability, particularly in energy sector companies disclosing carbon emissions from their operations. Additionally, it examines the role of Environmental, Social, and Governance (ESG) disclosures in fostering sustainable practices. A quantitative approach is employed, using purposive sampling to select a sample of energy sector companies listed on the Indonesia Stock Exchange (BEI) between 2022 and 2023. The sample criteria include: (1) energy companies listed on the BEI, (2) non-top-listed firms during the same period, and (3) firms without a complete sustainability report, resulting in 68 data points. This study utilizes secondary data sourced from company annual reports, analyzed using SPSS V25 software. The findings reveal that green taxes exert a significant and positive influence on environmental sustainability. The study’s results are expected to contribute to the formulation of more effective environmental policies in Indonesia, while also advocating public awareness and support for green tax implementation through structured socialization efforts.
THE IMPACT OF TAX AUDITS AND TAX ARREARS COLLECTION ON TAX REVENUE: A CASE STUDY AT KPP PRATAMA KEDIRI Putri, Chintya Cholivah Eka; Rahayu, Puji; Niam, Muhammad Alfa
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 4 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/05xmq685

Abstract

This study investigates the effect of tax audit implementation and tax arrears collection on tax revenue at KPP Pratama Kediri, Indonesia. The research is grounded in the ongoing challenge of improving tax compliance and revenue collection in a self-assessment tax system. Employing a quantitative research design, data were collected through questionnaires distributed to 90 business taxpayers selected using purposive sampling. Statistical analyses, including multiple linear regression, were applied to examine the relationships. The findings reveal that both tax audits and tax arrears collection significantly and positively affect tax revenue, both individually and simultaneously. The implications suggest that enhancing the effectiveness of audit and collection mechanisms can significantly contribute to national tax revenue goals. This study contributes to the existing literature by validating the instrumental role of tax enforcement strategies in the Indonesian context.
Analisis Pengaruh Investment Opportunity Set, Profitabilitas, dan Dampaknya terhadap Dividend Payout Ratio: Studi pada Perusahaan LQ45 di Indonesia Niam, Muhammad Alfa
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2790

Abstract

The purpose of this study is to investigate the effect of investment opportunity set (IOS) and profitability level (ROA) on dividend payout ratio (DPR) in companies listed on the Indonesia Stock Exchange and indexed in LQ45 from 2018 to 2021. This study fills the gap in previous research that showed inconsistent results regarding the influence of IOS on dividend policy in emerging markets. Using purposive sampling technique, 19 entities were selected as samples. Multiple regression analysis using SPSS 21 was employed as the analytical approach. The findings of this study indicate that IOS does not affect the Dividend Payout Ratio. Meanwhile, profitability (ROA) has a positive and significant effect on the Dividend Payout Ratio. This indicates that in the Indonesian context, where pyramid ownership structures are common, shareholders have more control over the company. Additionally, companies that can manage their assets effectively and efficiently create strong finances. This achievement is obtained by generating sufficient profits, so that companies are believed to be able to distribute part of their profits to shareholders in the form of dividends. The likelihood of a company distributing dividends increases if it achieves potential profits.
Sosialisasi Manajemen Keuangan Pengolahan Daging dan Telur Burung Puyuh Winahyu, Nastiti; Niam, Muhammad Alfa; Mahmudah, Siti; Fatmawati, Erlin Widya
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 7, No 1 (2024): JANUARI 2024
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v7i1.1785

Abstract

Kegiatan pengabdian ini memiliki tujuan yaitu untuk memberikan pelatihan serta ilmu kepada peserta mengenai manajemen keuangan produk olahan daging dan telur puyuh. Fokus pengabdian yaitu peserta bisa memahami dan menghitung keuntungan dari produk olahan dalam bentuk puyuh ungkep dan ekado. Pelaksanaan kegiatan dilakukan di laboratorium Peternakan Fakultas Pertanian Uniska-Kediri dengan melibatkan peserta dari Pondok Lansia NU An-Nuur dan Pondok Pesantren Darussalam Kota Kediri serta beberapa fasilitator dari Uniska-Kediri. Hasil dari pengabdian ini menunjukkan bahwa adanya peningkatan pengetahuan peserta dari 34,93 persen menjadi 83,04 persen. Peserta mengetahui potensi dan pemasaran produk olahan berbasis burung puyuh. Selain itu, peserta memahami bahwa pengolahan dan kemasan dapat meningkatkan harga jual dan keuntungan produk olahan puyuh ungkep dan olahan ekado.
Analisis Penerapan Biaya Volume Laba (Cost Volume Profit) dalam Perencanaan Harga Jual untuk Mencapai Laba yang Optimal pada CV Satria Jaya Kholifah, Nur; Agustin, Beby Hilda; Niam, Muhammad Alfa
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 10 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11474198

Abstract

Dalam dunia bisnis yang kompetitif, pemahaman mendalam tentang analisis penerapan biaya volume laba (Cost Volume Profit) menjadi krusial dalam merencanakan harga jual yang dapat mengarah pada pencapaian laba yang optimal. Tujuan penelitian ini adalah untuk mengetahui analisis penerapan biaya volume laba (cost volume profit) dalam perencanaan harga jual untuk mencapai laba yang optimal pada CV Satria Jaya.Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif dimana penelitian ini dilakukan pada perusahaan CV. Satria jaya merupakan produsen pupuk. Data yang digunakan dalam penelitian ini adalah data primer, dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi mengenai data produksi perusahaan pada tahun 2022 dan tahun 2023. Teknik analisis dalam penelitian ini adalah kuantitatif dan penjelasan secara deskriptif.Hasil penelitian ini menunjukan bahwa perusahaan dalam menggunakan analisis biaya volume laba (break-even analysis) dalam perencanaan harga. Pada tahun 2022, dan tahun 2023, telah melakukan penjualan yang melebihi titik impas perusahaan. Margin of safety (MOS) pada tahun 2022 adalah 16,94% dan pada tahun 2023 adalah 50,15%. Perhitungan Degree of Operating Leverage/DOL pada pada tahun 2022 diperoleh adalah sebesar 3,37 dan pada tahun 2023 tahun berjalan diketahui perhitungan nilai DOL diperoleh adalah sebesar 2,17. Hal tersebut dapat diartikan bahwa setiap perubahan sebesar 1 dalam penjualan akan mengakibatkan perubahan sebesar 3,37 dalam laba pajak perusahaan pada tahun dan sebesar 2,17 pada perusahaan. Dengan menggunakan analisis ini, perusahaan dapat membuat keputusan yang lebih baik dalam menentukan harga dan strategi penjualan.
Non Performing Financing (NPF) Dan Financing To Deposit Ratio (FDR) Terhadap Net Profit Margin (NPM) Pada Perbankan Syariah Yang Listing Di Pasar Modal Indonesia Periode Tahun 2018 - 2022 Niam, Muhammad Alfa
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1319

Abstract

The aim of this study is to gain knowledge about whether there is a partial simultaneous effect of NPF and FDR on the NPM of sharia banking that has been floored on the IDX for the period 2018 - 2022. The population of this study is sharia banking that has been floored on the IDX while the sample studied a number of six Islamic banking located in East Java. Using the classical assumption test analysis technique, multiple linear regression test, and hypothesis testing through the t test, F test and R ¬ 2 test. This research is able to produce that partially non-performing financing has a significant influence on the net profit margin in Islamic banking floored on the IDX in 2018 - 2022. In addition, the financing to deposit ratio has no effect on the net profit margin in Islamic banking floored on the IDX 2018 - 2022. According to the results obtained, the authors hope that Islamic Banking, which has taken the floor on the IDX, can control its financing more to avoid bad financing in the future which will reduce profitability.
Co-Authors Agustin, Beby Hilda Erlin Widya Fatmawati Nastiti Winahyu NUR KHOLIFAH Puji Rahayu Putri, Chintya Cholivah Eka Sinta Puspita Sari SITI MAHMUDAH Srihastuti, Eni