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All Journal JAKPI TRANSIENT: Jurnal Ilmiah Teknik Elektro Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Formosa Journal of Sustainable Research (FJSR) International Journal of Applied Business and International Management International Journal of Accounting & Finance in Asia Pasific Adpebi International Journal of Multidisciplinary Sciences
Santoso, Muhammad Rifky
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Social Sciences

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SIMULASI KONTROL ROLL, PITCH, DAN YAW PADA QUADROTOR MENGGUNAKAN PID DAN LQR Santoso, Muhammad Rifky; Wahyudi, Wahyudi; Sudjadi, Sudjadi
Transient: Jurnal Ilmiah Teknik Elektro TRANSIENT, VOL. 7, NO. 2, JUNI 2018
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/transient.7.2.686-693

Abstract

Quadrotor memiliki 4 buah propeller yang dapat bergerak dengan memvariasi putaran propeller. Dibutuhkan controller yang tepat agar dapat mengendalikan gerak quadrotor sehingga bisa mencapai posisi yang diinginkan. Salah satu solusinya dengan merancang simulasi kontrol gerak quadrotor menggunakan LQR dan PID. LQR memiliki 2 parameter kontrol yaitu matriks pembobot state () dan matriks pembobot input () sedangkan PID memiliki 3 parameter kontrol yaitu proporsional (P), integral (I), dan derivative (D). Penentuan parameter kontrol LQR melalui trial error sebanyak 10 kali sedangkan penentuan parameter kontrol PID melalui metode tuning Ziegler-Nichols. Pengujian kontrol gerak quadrotor menggunakan LQR dan PID dilakukan pada gerakan roll, pitch, dan yaw untuk mengikuti sudut referensi yang diberikan. Hasil pengujian pada gerakan roll dan pitch menunjukkan spesifikasi respon dari LQR memiliki rise time sebesar 140,482 milidetik, overshoot sebesar 0,505%, dan setling time sebesar 158,897 milidetik untuk spesifikasi respon dari PID memiliki rise time sebesar 109,81x103 milidetik, overshoot sebesar 80,909%, dan setling time sebesar 3372x103 milidetik. Pada gerakan yaw menunjukkan spesifikasi respon dari LQR memiliki rise time sebesar 126,86 milidetik, overshoot sebesar 0,501%, dan setling time sebesar 169,883 milidetik untuk spesifikasi respon dari PID memiliki rise time sebesar 43,88x103 milidetik, overshoot sebesar 77,679%, dan setling time sebesar 1223x103 milidetik. Kata Kunci: roll, pitch, yaw, LQR, PID
Account Receivable Flow Test to Prove Real Sales Case: A Study Case of a Tax Court Decision in Indonesia Santoso, Muhammad Rifky
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 4, No 2 (2021): June 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v4i2.1027

Abstract

The data in the financial statements and the corporate tax return must be supported by accurate and valid evidence. When the Directorate General of Taxation (DGT) as a tax authority in Indonesia conducts a tax audit by an account receivable flow test (ARFT), the taxpayer net sales can be corrected to be larger due to a lack of evidence. This paper applied a case study of a tax court decision in Indonesia by a desk-based literature study. The DGT audited a taxpayer and produced a stipulation of additional taxable income. The taxpayer did not agree with the provision and the taxpayer filed an appeal to the tax court. This paper finds the taxpayer’s unorganized and inaccurate bookkeeping leads the judges to reject the taxpayer’s appealing.
Strengthening Tax Audit Management by Controlling and Auditors' Competence: Tax Court Case in Indonesia Wardayani , Wardayani; Santoso, Muhammad Rifky
Adpebi International Journal of Multidisciplinary Sciences Vol. 2 No. 2 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v2i2.668

Abstract

The Directorate General of Taxes (DGT) has proper tax audit management regulations, but the implementation still needs to be improved so that audits become effective. To find out these needs, a case study is conducted by discussing the dispute in the Tax Court Decision. This article finds that there is still a lack of communication between units in the DGT in the audit process, the use of professional judgment by the auditor is not fully following the regulations but it is effective, the follow-up audits are still incomplete, and the honesty in conveying facts is a problem. Disputes can be resolved when the required data from the other tax offices are available at the Court. If this data is available at the time of the audit, then there is no need for a dispute. This article suggests the need to increase controlling and competence of tax auditors. Controlling needs to improve during the audit process as well as evaluation of the results of follow-up audits, especially when it involves other units in the DGT such as the tax offices. The competence is enhanced by understanding the industry of the audited taxpayer.
Matching Cost Against Revenue at Royalty Expenses Santoso, Muhammad Rifky
The Indonesian Accounting Review Vol. 11 No. 2 (2021): July - December 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v11i2.2558

Abstract

The recording of royalty expenses must not only be consistent but also complied with the principle of matching costs against revenue, especially in calculating taxable income. If all accounting principles are not met in recording the royalty expense, the tax authority will correct it  so that the royalty expenses cannot be deducted from taxable income. By using a case in a tax court in Indonesia, there is a taxpayer who does not meet the matching cost against revenue principle when recording royalty expenses. The taxpayer deducts these royalty expenses for the previous year in the current year because the amounts of these royalty expenses are known exactly in the current year. Even though the taxpayer's financial statements were audited and had an unqualified opinion, the Directorate General of Taxes (DGT) as the tax authority in Indonesia negated the royalty expenses as a deduction from taxable income. This paper finds that a net sales-based royalty fee scheme can be estimated at the end of the year and deducted from gross income without waiting for a certainty on the amount of royalty expense on invoices received in the coming year. The accounting records of the taxpayer are not proper so that some data or documents cannot be proven in the tax court. The method of recording in the financial statements with an unqualified opinion does not guarantee that the recording follows tax regulations, especially following Generally Accepted Accounting Principles (GAAP).
Shareholders and Firm Value for Manufacturing Companies Listed in Indonesia Stock Exchange Santoso, Muhammad Rifky; Muda, Iskandar
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 1 (2020): April - July 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2171

Abstract

Domestic institutional shareholders and foreign shareholders differently influence firm value. Using panel data from the manufacturing company listed in the Indonesia Stock Exchange (IDX), from 2014 to 2017, and regression analysis, these types of shareholders have a positive and significant impact on the firm value with an inverted U-shaped. The influence of domestic institutional share-holders to the firm value is more significant than that of the foreign shareholder indicated by the coefficient value from the regression results. The best combination of shareholders to obtain the optimum firm value are the domestic institutional shareholder no more than 35.26 percent and the foreign shareholder no more than 47.61 percent. The greater share ownership will increase shareholder intervention and benefit the majority shareholder. Effective monitoring improvements are needed so that the majority of shareholder intervention can be reduced.
Tax Payment Revenue Ratio as Tax Risk Analysis for Manufacture Industry in Indonesia after Tax Amnesty Policy Santoso, Muhammad Rifky; Erlina, Erlina
International Journal of Applied Business and International Management Vol 5, No 2 (2020): August 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v5i2.855

Abstract

Indonesia’s Tax Amnesty potentially will increase state tax revenues in rupiah; however, it cannot increase tax compliance as measured by the tax ratio value. Tax audit as a law enforcement needs to be carried out on taxpayers with high risk in utilizing tax amnesty policies for tax avoidance. By comparing the ratio of tax payment revenue (TPR) in manufacturing companies listed on IDX, this study finds that most of the samples are indicated to have a high risk of tax avoidance, since the value of TPR is significantly lower when the tax amnesty is enacted, compared to that prior to the enactment. To determine which taxpayers are doing illegal tax avoidance and need to be audited, further analysis is necessary for those with significant TPR reduction, one of which is by analyzing the financial ratios. This method is possibly used for each industry due to its different characteristics. It facilitates both the tax authority to increase taxpayer compliance and the taxpayer to make tax planning.
Overseas Parent Company Revenue Becomes Permanent Establishment Taxable Income in Indonesia Santoso, Muhammad Rifky
International Journal of Applied Business and International Management Vol 6, No 3 (2021): December 2021
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v6i3.1324

Abstract

The tax authority performs tax audits to increase revenue and ensure that taxpayers carry out their tax obligations properly. During the tax audit, there could be a dispute between the taxpayers and the tax authority in interpreting the tax treaty. This paper discusses the dispute over the results of the tax audit conducted by the tax authorities. By using the method of tax court cases in Indonesia, the interpretation of the tax treaty between Indonesian and China cannot be based solely on text. Other sources are needed, such as the UN model and its commentary, and the domestic income tax regulations of the source country. Using some materials to interpret the treaty can prevent tax reduction and tax evasion. The results found that the tax treaty between Indonesian and China only mentions the tax credit method to avoid double taxation, whereas in this case, it is better to use the tax exemption method to avoid double taxation.
SIMULASI MANAJEMEN RISIKO REPUTASI BANK SYARIAH Hasibuan, Muhammad Rizal; Santoso, Muhammad Rifky; Siregar, Saparuddin
JAKPI - Jurnal Akuntansi, Keuangan & Perpajakan Indonesia Vol. 11 No. 1 (2023): Jurnal Akuntansi, Keuangan & Perpajakan Indonesia (JAKPI)
Publisher : Universitas Negeri Medan (UNIMED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jakpi.v11i1.48041

Abstract

Islamic Bank operations meet various risks and one of them is reputation risk. The reputation of Islamic banks can be profitable and harmful. Therefore, Islamic Banks need to mitigate the risks so that this reputation can have a beneficial impact on Islamic banks. This article discusses the meaning of Islamic bank reputation and what factors influence the reputation risk. The reputation of Islamic banks is a collection of images from stakeholders towards Islamic banks. This reputation does not stand alone and is influenced by other things such as liquidity. The reputation risk of Islamic banks is influenced by 5 things, namely the owner's reputation, business ethics, products and business processes, negative publicity, and customer complaints. In order to mitigate this risk, it is necessary to apply an assessment by implementing risk management.
Criticism of Contemporary Islamic Monetary Policy and Operations: Indonesia Case Study Santoso, Muhammad Rifky
Formosa Journal of Sustainable Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjsr.v3i6.10021

Abstract

Bank Indonesia (BI) as the central bank in Indonesia has a role to maintain the stability of the rupiah (IDR) value. One of the BI’s activities is sharia monetary operations (OMS). The OMS relates to the absorption and injection of liquidity with Islamic banking as a participant. Therefore, it is necessary to see whether this OMS is under sharia principles. The OMS instruments analyzed are SBIS, SukBI, PasBI, SBSN, financing facilities, and FASBIS transactions. This article uses desk research and content analysis of relevant data and information. This article finds that SukBI transactions and SBSN transactions are fully under sharia principles. SBIS, PasBI, financing facility and FASBIS transactions are not fully following sharia principles because the contract (aqad) used is not under the substance of the transaction. It is recommended to change the contract (aqad) or adjust the substance of the transaction with the aqad being made
Co-Authors Erlina Erlina Hasibuan, Muhammad Rizal Iskandar Muda Saparuddin Siregar Sudjadi Sudjadi Wahyudi Wahyudi Wardayani , Wardayani