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All Journal Majalah Ekonomi Jurnal Penamas Adi Buana International Journal of Economics, Business and Accounting Research (IJEBAR)
Miradji, Mohammad Afrizal
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Economics, Econometrics & Finance Education

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THE INFLUENCE OF ANTI-CORRUPTION VALUES IN HONESTY, AWARENESS, AND INDEPENDENCE ON THE APPLICATION OF THE PRINCIPLES OF ISLAMIC FINANCIAL SYSTEM afkar, taudlikhul; Miradji, Moch. Afrizal; Hariawan, Ferry
Majalah Ekonomi Vol 23 No 1 (2018): Juli 2018
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (725.701 KB)

Abstract

This study aims to explain the influence of anti-corruption values ​​in honesty, awareness, and independence on the implementation of principles of Islamic financial system. Sampling technique using proportional random sampling obtained by 45 respondents from all employees of Sharia Commercial Bank in East Java. The data analysis technique using multiple linear regression because there are four variables in this research. The results showed that the value of anti-corruption values ​​in the value of honesty, caring values, and the value of independence partially or simultaneously able to give a positive influence on the application of principles of Islamic financial system. However it should be noted on the value of independence because the results showed not in line with the implementation of Islamic financial system principles
ANALYSIS OF CONSIDERATIONS IN CSR ASPECT TOWARDS INCENTIVE TAX OF PT MASPION III IN SIDOARJO JAWA TIMUR (An Empirical Study of CSR at PT. Maspion III Sidoarjo) Adi, Bayu; Miradji, Moh Afrizal
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 3, No 04 (2019): IJEBAR, VOL. 03 ISSUE 04, DECEMBER 2019
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v3i04.783

Abstract

CSR has developed into part of the company's business strategy, mainly related to the functions of marketing, public relations, and investment-decision making (Subagyo, 2018). PT. Maspion III in CSR activities has developed into a part of the company's business strategy. in the taxation aspect at PT. Maspion III is one of the important factors that is considered by an organization in designing its CSR program to produce CSR programs that can add business value as well as tax favorable. Whereas on the other hand Maspion III spent funds for its CSR program based on Act Number 36 of 2008 which has regulated the treatment of Income Taxes on expenses or costs incurred in the context of Corporate Social Responsibility (CSR). Provisions regarding this matter are regulated in Article 6 paragraph (1) letters I, j, k, l, and m, in which it is stressed that the amount of taxable income for permanent establishment of permanent establishment), which in fact is reduced in Article 1 PP 93 of the year 2010, for the expenditure of Corporate Social Responsibility (CSR) which can be deducted by a certain%. While for PT. Maspion III for its CSR Program exceeds the provisions of 5%. Therefore, to be able to produce CSR programs that can produce business value programs as well as tax favorable, it is better if the taxpayer considers the taxation aspects when designing his CSR program. Keywords: CSR Aspect Considerations, CSR Tax Incentives, CSR draft, Law
THE ROLE OF PROFIT-LOSS SHARING IN DEVELOPMENT of MSMEs Afkar, Taudlikhul; Utomo, Sigit Prihanto; Miradji, Moch Afrizal; Hariawan, Ferry
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 01 (2020): IJEBAR, VOL. 04 ISSUE 01, MARCH 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i01.944

Abstract

This study provides an overview of the development of MSMEs from the perceptions of MSMEs, not from the perspective of Islamic financial institutions. The purpose of this study is to show the development model of MSMEs through a profit-loss sharing agreement that is applied to the type of bound investment. It is applied in the mudharabah muqayyadah contract through the principle of profit sharing distribution. The method used in this study is a survey of MSMEs. The results of this study indicate that the development of MSMEs can be carried out with a mudharabah muqayyadah agreement through the principle of profit sharing distribution. To develop MSMEs in order to gain increased revenue, enlarge business scale, and diversify businesses, there needs to be a fair distribution of profit-loss sharing with the principles of revenue sharing, profit sharing, and agreed risk builders despite restrictions in business management such as the type of business determined by the owner of the fund, there are limits in the management of funds, as well as restrictions in running a business or investment, where businesses run must be guided by sharia principles
PENGARUH OPINI AUDITOR, AUDIT TENURE, AUDIT DELAY TERHADAP KETEPATAN PUBLIKASI LAPORAN KEUANGAN Firdawanti, Resha Prada; Miradji, Moh Afrizal
Majalah Ekonomi Vol 25 No 1 (2020): Juli
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (879.687 KB) | DOI: 10.36456/majeko.vol25.no1.a2452

Abstract

Reliabel berbagai hasil penelitian mengenai naiknya jumlah investor berlanggaran pada audit laporan keuangan sehingga emiten juga harus mempublikasi laporan keuangan tepat waktu. Artikel ini bertujuan untuk memberikan literatur review dalam meminimalisir ketidaktepatwaktuan penyampaian publikasi laporan keuangan.
PELATIHAN PEMBUATAN BATIK JUMPUT miradji, mohammad afrizal; Febriawan, Much. Dyan
Jurnal Penamas Adi Buana Vol 2 No 2 (2019): Jurnal Penamas Adi Buana
Publisher : LPPM Universitas PGRI Adi Buana Surabaya

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Abstract

Kesenian batik adalah kesenian gambar di atas kain untuk pakaian yang menjadi salah satu kebudayaan keluarga raja-raja Indonesia zaman dahulu. batik yang tadinya hanya pakaian keluarga istana, kemudian menjadi pakaian rakyat yang digemari, baik wanita maupun pria, Keanekaragaman motif batik di selu-ruh Nusantara, dimana salah satu ciri khas Indonesia dikenal karena batiknya. Batik Jumputan adalah batik yang dikerjakan dengan cara ikat celup, di ikat dengan tali di celup dengan warna. batik ini tidak menggunakan malam tetapi kainnya diikat atau dijahit dan dikerut dengan menggunakan tali. Dalam proses pewarnaan batik jumputan, pada zaman dahulu zat pewarna yang digunakan berasal dari alam. Zat pewarna alam yang susah didapatkan tersedianya sintestisatau disebut bahan kimia untuk tekstil. Teknik ikat ini dilakukan dengan memegang permukaan kain dengan ujung jari. Lalu permukaan kain itu diikat dengan jelas baik ikatan tunggal maupun jamak hasil pembuatan kain batik jumput sangat memuaskan dan dapat digunakan sebagai pakaian wanita, lenan rumah tangga, aksesoris wanita dan yang lainnya sesuai kreatifitas dan dapat miningkatkan nilai ekonomi bagi masyarakat terutama para pengrajin.
THE INFLUENCE OF MOTIVATION AND PROFESSIONAL PERCEPTION OF CAREER IN TAXATION OF FEB STUDENTS OF PGRI ADI BUANA UNIVERSITY OF SURABAYA FOR CAREER IN TAXATION Afrizal, Moh Afrizal Miradji; Adi, Bayu
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 4 (2020): IJEBAR, VOL. 4, ISSUE 04, DECEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i4.1519

Abstract

Students There are those who want to work As civil servants, there are those who want to be entrepreneurs, all of them need someone who wants to have their own office. As a researcher, I would like to research if students research and want to have a professional career in the taxation field, considering that a career in the taxation profession is generally well-paid for reasons of economic considerations considering that business opportunities in taxation are very wide and promising, including: becoming a tax employee in the environment. The Directorate General of Taxes, becomes a Tax Planner at the Public Accounting Firm (KAP), becomes a Tax Adviser at the Tax Consultant Office, becomes a tax auditor in the company, becomes an employee while in the accounting field who master taxation can establish an independent tax consultant office. Researchers examine professional motivation careers and their perceptions in careers at FEB students of PGRI Adi Buana University Surabaya The result: Accepted (H1) which states that motivation (X1) shows that the interaction between Motivation and Career in the field of Taxation shows a = 0.975 with a significant level with ρ = 0.197> 0.05 H2: There is an influence from the perception of career quality of accounting students for a career in taxation that the perception of career (X2) has a positive effect on a career in taxation in influencing the performance of leaders (y), because the results of hypothesis testing show that the interaction of perceptions A career with a career in taxation shows a positive effect of 92.885 with a significance level or ρ = 0.098> 0.05 H3 is accepted, which states that motivation (X1), career perception (X2) has a positive effect on a career in taxation (y) because of the test results. The hypothesis shows that the interaction between Motivation and Perceptions of a Career Career in the field of Taxation simultaneously shows a positive number of 98.887 with a significance level or ρ = 0.055
MEDIATION of PROFIT SHARING TO DEVELOP MSMEs WITH MUDHARABAH CAPITALIZATION SCHEMES Afkar, Taudlikhul; Miradji, Moch. Afrizal; Fauziyah, Fauziyah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1280

Abstract

This study aims to show the development model of MSMEs with mudharabah capital schemes through the principle of profit sharing distribution from the perception of MSME actors. The object of research is in East Java by using a sample of three regions using random with total of 75 respondents who were obtained incidentally considering the number of MSMEs is very much. The analysis technique used is multivariate analysis using Warp PLS. The results showed that mudharabah financing with mudharabah mutlaqah, mudharabah muqayyadah and mudharabah mustyarakah financing schemes significantly influence the principle of profit sharing distribution. Furthermore, the mudharabah mutlaqah, mudharabah muqayyadah, mudharabah mustyarakah, and profit sharing distribution principles have a significant effect on the development of MSMEs. The profit sharing distribution principles can be mediated in the development of MSMEs with a capital scheme mudharabah mutlaqah, mudharabah muqayyadah, mudharabah mustyarakah. The recommended MSMEs Development Model is the Mudharabah capital scheme through the mediation of fairly in principles of profit sharing distribution.
THE INFLUENCE OF ANTI-CORRUPTION VALUES IN HONESTY, AWARENESS, AND INDEPENDENCE ON THE APPLICATION OF THE PRINCIPLES OF ISLAMIC FINANCIAL SYSTEM afkar, taudlikhul; Miradji, Moch. Afrizal; Hariawan, Ferry
Majalah Ekonomi Vol 23 No 1 (2018): Juli 2018
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to explain the influence of anti-corruption values ​​in honesty, awareness, and independence on the implementation of principles of Islamic financial system. Sampling technique using proportional random sampling obtained by 45 respondents from all employees of Sharia Commercial Bank in East Java. The data analysis technique using multiple linear regression because there are four variables in this research. The results showed that the value of anti-corruption values ​​in the value of honesty, caring values, and the value of independence partially or simultaneously able to give a positive influence on the application of principles of Islamic financial system. However it should be noted on the value of independence because the results showed not in line with the implementation of Islamic financial system principles
PENGARUH BIAYA KUALITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN FURNITURE PT. KARYA YUDHA TIARA TAMA SIDOARJO Fathonah, Faridatun; Sukandani, Yuni; Miradji, Mohammad Afrizal
Majalah Ekonomi Vol 24 No 2 (2019): Desember
Publisher : Fakultas Ekonomi Universitas PGRI Adi Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/majeko.vol24.no2.a2060

Abstract

Biaya kualitas merupakan biaya yang berasal dari catatan akuntansi untuk mengetahui nilai yang dikeluarkan untuk mendorong peningkatkan kualitas penjualan atau meningkatkan loyalitas pelanggan pada produk yang dipasarkan sebagai tujuan peningkatan penjualan dan memperoleh laba perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh biaya kualitas terhadap profitabilitas. Sampel dalam penelitian ini yaitu laporan keuangan dan biaya kualitas sebanyak 33 bulan. Metode pengumpulan data diperoleh dari dokumentasi. Sedangkan analisis yang dipakai yaitu analisis regresi sederhana, uji asumsi klasik dan uji-t. Maka terdapat hasil dari analisis data pada uji-t yaitu 3,796 dengan nilai signifikasi sebesar 0,0001 < 0,005 yang artinya bahwa variabel biaya kualitas terdapat pengaruh yang signifikan terhadap variabel profitabilitas perusahaan
PERFORMANCE AS THE ANCHOR: MITIGATING THE IMPACT OF FINANCIAL RISK AND DISTRESS ON LQ45 STOCK RETURNS IN INDONESIA Khuzairina, Ina Laila; Miradji, Moh Afrizal; Estiasih, Soffia Pujdi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.14203

Abstract

This research aims to analyze the influence of financial risk and financial distress on stock returns of companies indexed LQ45 on the Indonesia Stock Exchange during the 2019-2023 period, taking into account the moderation of company performance (ROA). This research uses three analysis models: a model without a moderating variable, a model with ROA as an independent variable, and a moderation model. Data was obtained from the LQ45 company's financial reports and analyzed using multiple regression. The research results show that interest rate risk has a significant positive effect on stock returns, while financial distress has a significant effect only in the model without moderation. The beta factor does not show a significant influence on stock returns in the three models. Company performance (ROA) does not moderate the influence of beta factors and interest rate risk on stock returns, but does moderate the influence of financial distress on stock returns. These findings provide practical implications for financial managers and investors to pay more attention to interest rate risks and financial distress conditions in making investment decisions. This research also adds theoretical insight into the role of company performance in moderating the influence of financial distress on stock returns. Suggestions for further research include expanding research variables, analysis in other sectors, and using different research methods for a more comprehensive understanding Keywords: interest rate risk, beta factor, financial distress, company performance, stock returns, LQ45
Co-Authors AA Sudharmawan, AA Adi, Bayu Afkar, Taudlikhul Estiasih, Soffia Pudji Estiasih, Soffia Pujdi Fathonah, Faridatun Febriawan, Much. Dyan Firdawanti, Resha Prada Hariawan, Ferry hariawan, ferry Khuzairina, Ina Laila Pranoto, Eko Adi Sukandani, Yuni Utomo, Sigit Prihanto