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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Humanis
Saragih, Muhammad Rizal
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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THE EFFECT OF COMPANY SIZE, SOLVENCY AND AUDIT COMMITTEE ON DELAY AUDIT Saragih, Muhammad Rizal
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol 2 No 2 (2019): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.024 KB) | DOI: 10.37481/sjr.v2i2.65

Abstract

Delay in financial reporting, a company complaint. Because the investor no longer believes. Therefore, audit delay needs to be addressed. This study aims to analyze and describe audit delay factors. The research method used is quantitative with secondary data. The populations in this study were all manufacturing companies listed on the Indonesia Stock Exchange. The sample technique used is purposive with the criteria specified are companies those publish audited financial statements for four consecutive years and use the rupiah currency, so the total number of samples in this study is 100 data. Independent variables in this study are company size, solvability and audit committee, variables dependent in this study is audit delay. The data analysis technique used is multiple linear regressions. The results of the analysis show that the solvability variable has a significant effect on audit delay. While the variable size of the company and the audit committee does not have a significant effect on audit delay
Peningkatan Motivasi, Kedisiplinan dan Keahlian Siswa-Siswi Yayasan Al-Mutakabbir Kabupaten Bogor Saragih, Muhammad Rizal; Rusdi, Rusdi; Hunein, Hamida; Sadewa, Prima; Nurullah, Mawardi; Hasan, Julian Muhammad; Septiningrum, Liana Dwi; Prasetya, Eka Rima; Yudawirawan, Moh. Yuddy; Arini, Dewi Ulfah; Sujarwo, Sujarwo; Margie, Lyandra Aisyah; Habibah, Habibah; Afriadi, Fiqih; Febriyanto, Fery Citra
Jurnal PKM Manajemen Bisnis Vol. 5 No. 1 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i1.1124

Abstract

The objective of this community service initiative is to enhance the motivation, discipline, and expertise of students at the Al-Mutakabbir Foundation in Bogor Regency. This program employs seminars and discussions as its primary methods of engagement. The target population for this activity consists of 50 students from the foundation. During the community service event, participants were exposed to a series of interactive seminars designed to address key topics relevant to their personal and academic development. Experts and facilitators led discussions that encouraged students to actively engage with the material, share their perspectives, and collaborate on solutions to common challenges they face. One significant outcome of this initiative was the heightened motivation observed among students. Many expressed renewed enthusiasm for their studies and a clearer understanding of their personal goals. Additionally, the emphasis on discipline helped students recognize the importance of time management and consistent effort in achieving success. The participants demonstrated their understanding through practical applications of the concepts discussed, such as creating personalized action plans for their studies and developing strategies for overcoming obstacles. The objectives of the service were not only met but exceeded, laying a solid foundation for the students' ongoing development.
PENGARUH KEBIJAKAN DIVIDEN, TAX MINIMIZATION DAN TUNNELING INCENTIVE TERHADAP PRAKTIK TRANSFER PRICING Saragih, Muhammad Rizal; Rusdi, Rusdi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 4 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

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Abstract

This study aims to determine the effect of Dividend Policy, Tax Minimization and Tunneling Incentives on Transfer Pricing practices. The type of research is quantitative using descriptive methods. The sampling method used was a purposive sampling method with a total sample of 21 non-cyclical consumer sector companies listed on the Indonesian stock exchange in 2018-2022 with a population of 113 companies. The research findings reveal that dividend policy and tax minimization strategies do not significantly impact transfer pricing practices. This suggests that companies’ decisions on distributing dividends and minimizing taxes are not directly related to how they engage in transfer pricing. Transfer pricing, in this context, appears to be unaffected by these financial strategies, indicating that factors like shareholder returns and tax planning are not influencing the way companies set prices for transactions between their subsidiaries. This implies that when shareholders have strong incentives to divert resources, it can influence how transfer pricing is set. Additionally, the research finds that when considering all three factorsdividend policy, tax minimization, and tunneling incentives—together, they do collectively influence transfer pricing practices.
Faktor-Faktor Penggerak Penerimaan Pajak Orang Pribadi di KPP Pratama Cilandak Jakata: Pemeriksaan Pajak, Kesadaran Wajib Pajak dan Surat Tagihan Pajak Saragih, Muhammad Rizal; Rusdi, Rusdi
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v5i2.1382

Abstract

Taxes are a crucial source of state revenue that plays an essential role in economic development. In Indonesia, efforts to increase tax revenue are continuously made through various policies and strategies. However, the level of taxpayer compliance remains a significant challenge for tax authorities, including at KPP Pratama Jakarta Cilandak. Therefore, this study aims to analyze the factors influencing tax compliance of taxpayers at KPP Pratama Jakarta Cilandak. This research adopts a quantitative approach with an associative research method. The study was conducted at KPP Pratama Jakarta Cilandak, with a population of 170,000 taxpayers. A sample of 100 respondents was selected using the Slovin formula, and a simple random sampling technique was applied. Data was collected through the distribution of questionnaires to the respondents, and the data was analyzed using multiple regression analysis. The findings show a positive and significant influence of the tested factors, such as taxpayer awareness, supervision level, and service quality, on tax compliance at KPP Pratama Jakarta Cilandak. The implications of these findings highlight the importance of enhancing taxpayer awareness, supervision, and service quality at KPP Pratama Jakarta Cilandak to encourage higher tax compliance in the future.
Sosialisasi Budaya Organisasi dan Kewajiban Belajar, Peningkatan Kompetensi dan Motivasi serta Pelatihan Manajemen Keuangan dan Literasi Keuangan Syariah kepada Siswa dan Siswi Yayasan Al-Mutakabbir Kabupaten Bogor Saragih, Muhammad Rizal; Rusdi, Rusdi; Ambarita, Dinar; Sadewa, Prima; Nurullah, Mawardi; Hasan, Julian Muhammad; Septiningrum, Liana Dwi; Prasetya, Eka Rima; Yudawirawan, Moh. Yuddy; Arini, Dewi Ulfah; Sujarwo, Sujarwo; Afriadi, Fiqih; Febriyanto, Fery Citra
Jurnal PKM Manajemen Bisnis Vol. 5 No. 2 (2025): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v5i2.1436

Abstract

Community service plays a vital role in bridging the gap between academic knowledge and real-world application, particularly in fostering awareness of organizational culture, lifelong learning, and financial literacy among young generations. The urgency of this activity stems from the growing need to equip students with not only academic competence but also practical skills that enhance their personal development and readiness for future professional environments. This community service program aimed to promote organizational culture, instill a sense of continuous learning, enhance student competence and motivation, and provide training in financial management and Islamic financial literacy to the students of the Al-Mutakabbir Foundation in Bogor Regency. The program was conducted through seminars and interactive discussions, targeting a total of 50 student participants. Through engaging and participatory methods, students were introduced to key concepts and best practices in financial planning, savings, investment from an Islamic perspective, and the importance of upholding organizational values. The results demonstrated a high level of comprehension and active application of the materials discussed, as reflected in post-activity evaluations and participant feedback. The implications of this success are significant, as it indicates an increased capacity among students to manage their finances responsibly and align their behavior with positive organizational and cultural values, ultimately supporting their holistic growth and contribution to society.
Co-Authors Afriadi, Fiqih Ambarita, Dinar Arini, Dewi Ulfah Febriyanto, Fery Citra Habibah Habibah Hasan, Julian Muhammad Hunein, Hamida Margie, Lyandra Aisyah Nurullah, Mawardi Prasetya, Eka Rima Prima Sadewa Rusdi Rusdi Septiningrum, Liana Dwi Sujarwo Sujarwo Yudawirawan, Moh. Yuddy