Article Per Year (5 Year)
p-Index From 2020 - 2025
1.497
P-Index
This Author published in this journals
All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Humanis
Saragih, Muhammad Rizal
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
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

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

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.
The Effect of Tax Avoidance and Dividend Policies on Company Value With Leverage as Moderation Variables Saragih, Muhammad Rizal; Rusdi, Rusdi
EAJ (Economic and Accounting Journal) Vol. 4 No. 1 (2021): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v4i1.y2021.p25-34

Abstract

A high increase in company value is a long-term goal that must be achieved by a company, which is reflected in the market price of its shares because investors' assessment of the company can be seen through the movement of the stock prices of companies listed on the stock exchange. stock exchange for companies that have gone public. This has an impact on shareholders to maintain their investment and potential investors are interested in investing in the company. This study aims to analyze the effect of tax avoidance and dividend policy on firm value with leverage as a moderating variable. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018, totaling 166 companies, while the sample of this study was 18 companies with a purposive sampling method. The research method used is descriptive statistics, classic assumption testing and hypothesis testing multiple linear regression analysis. The results show that tax avoidance is not significant to firm value, dividend policy has a significant effect on firm value, leverage does not moderate tax avoidance on firm value, leverage. does not moderate dividend policy on firm value, and tax avoidance and dividend policy affect firm value
Pemberdayaan Siswa dan Siswi Sekolah Menengah Pertama Islam Cepu Jawa Tengah Tentang Peningkatan Motivasi Belajar, Wawasan Berpikir dan Kewajiban Belajar ke Jenjang Perguruan Tinggi Saragih, Muhammad Rizal; Rusdi, Rusdi; Hunein, Hamida; Sadewa, Prima; Hasan, Julian Muhammad
Jurnal PKM Manajemen Bisnis Vol. 4 No. 1 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i1.672

Abstract

The aim of this community service is to increase learning motivation, insight into thinking and the obligation to study at the tertiary level for students and students at Cepu Islamic Middle School, Central Java. The method of community service is seminars and discussions. The population in this community service activity is 100 people, all of whom are students of Cepu Islamic Middle School, Central Java. The result of this community service is that all participants understand and apply all the material and discussions that occur during the event so that the goals of this service are achieved.
Peningkatan Motivasi Belajar, Kompetensi dan Wawasan Berpikir Siswa dan 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; Soeyatno, Rahmah Farahdita; Sucayono, Sucayono; Sujarwo, Sujarwo; Yudawirawan, Moh. Yuddy
Jurnal PKM Manajemen Bisnis Vol. 4 No. 2 (2024): Jurnal PKM Manajemen Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/pkmb.v4i2.761

Abstract

The aim of this community service is to increase learning motivation, competence and insight into thinking at the tertiary level for the students of the Al-Mutakabbir Foundation, Bogor Regency. The method of community service is seminars and discussions. The population in this community service activity is 50 people, all of whom are students from the Al-Mutakabbir Foundation, Bogor Regency. The result of this community service is that all participants understand and apply all the material and discussions that occur during the event so that the goals of this service are achieved.
PENGARUH MANAJEMEN LABA, PERTUMBUHAN ASET DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Aneka Industri yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Saragih, Muhammad Rizal; Rusdi, Rusdi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 1 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i1.789

Abstract

This research investigates the influence of earnings management, asset growth, and tax avoidance on firm value. In the contemporary business environment, companies employ various strategies to enhance financial performance and market valuation. Earnings management practices, asset expansion, and tax planning have emerged as critical factors affecting the overall value of a firm. Understanding the interplay of these elements is essential for stakeholders, regulators, and investors seeking to make informed decisions in the dynamic landscape of corporate finance. The primary objectives of this study are to examine the individual and collective effects of earnings management, asset growth, and tax avoidance on firm value. By analyzing the relationships between these variables, the research aims to contribute valuable insights into the intricate dynamics shaping corporate financial outcomes. The population of this study are Multi-Industry Companies Listed on the Indonesia Stock Exchange in 2016-2020. The sample of this research is 46 companies. The results of this study are earnings management, asset growth, and tax avoidance have an effect on firm value. The research suggests that understanding and considering the interactions between earnings management, asset growth, and tax avoidance is crucial for comprehending how these financial strategies impact the overall value of a company in the business and investment landscape.
FAKTOR-FAKTOR PENGGERAK NILAI PERUSAHAAN RETAIL DI BEI: Dividen, Pemilikan Institusional, dan Praktik Manajemen Laba (2018-2022) Saragih, Muhammad Rizal; Rusdi, Rusdi
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 7 No. 3 (2024): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v7i3.897

Abstract

This study aims to analyze and test the dividend policy, institutional ownership and earnings management on company value. The type of research used in this study is a type of quantitative research with a causal associative approach, and the source used is secondary data in the form of annual reports on retail sector sub for 5 (five) periods. The population in this study were companies in the retail sector sub listed on the Indonesia Stock Exchange during 2018-2022 and there were 130 companies. The research sample was selected based on purposive sampling technique by obtaining 19 companies for 5 periods or 130 observation data. To test the hypothesis using the program EViews series 12. Data were analyzed using the method of panel data regression analysis. The results of this study partially show that dividend policy has no effect on company value, institutional ownership has no effect on company value, and earnings management has no effect on company value. Simultaneously the dividend policy, institutional ownership and earnings management have an effect on company value.
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 Soeyatno, Rahmah Farahdita Sucayono, Sucayono Sujarwo Sujarwo Yudawirawan, Moh. Yuddy