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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak Journal of Contemporary Accounting International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Riset Akuntansi dan Keuangan Indonesia FISCAL: Jurnal Akuntansi dan Perpajakan
Setiadi, Fahmi
Universitas Sebelas Maret
Religion Humanities Economics, Econometrics & Finance Social Sciences Other

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POLITICAL CONNECTION AND CREDIT RISK MANAGEMENT: ITS EFFECT ON BANK’S PERFORMANCE Setiadi, Fahmi; Aryani, Y Anni
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.8520

Abstract

The present study examines the effect of political connection and credit risk management on Indonesian bank?s performance during the declining credit growth period. The present study involved 258 banks that registered in the Indonesian Stock Exchange from 2012 to 2017 as the sample of the study. Company political connection was measured using headcount index, credit risk management was measured by its credit risk value or NPL, and the company financial performance was measured based on Return on Asset. The data of the study were obtained from banks and Indonesian Stock Exchange annual report. The result of regression analysis showed that Indonesian bank?s political connection positively and significantly affected financial performance, and credit risk significantly affected bank?s financial performance. This result implied that banks in Indonesia needs political connection and improve their credit risk management in order to improve their financial performance during the declining credit growth period. The present study reveals a new fact that in order to maintain financial performance during the declining credit growth period, banking institution may utilize their political connection and improve their credit risk management. Keywords: Political Connection, Credit Risk Management, Bank Performance, Credit Growth
Political Connection and Credit Risk Management: Its Effect on Bank’s Performance Fahmi Setiadi; Y Anni Aryani
Riset Akuntansi dan Keuangan Indonesia Vol 4, No 3 (2019): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v4i3.8520

Abstract

The present study examines the effect of political connection and credit risk management on Indonesian bank’s performance during the declining credit growth period. The present study involved 258 banks that registered in the Indonesian Stock Exchange from 2012 to 2017 as the sample of the study. Company political connection was measured using headcount index, credit risk management was measured by its credit risk value or NPL, and the company financial performance was measured based on Return on Asset. The data of the study were obtained from banks and Indonesian Stock Exchange annual report. The result of regression analysis showed that Indonesian bank’s political connection positively and significantly affected financial performance, and credit risk significantly affected bank’s financial performance. This result implied that banks in Indonesia needs political connection and improve their credit risk management in order to improve their financial performance during the declining credit growth period. The present study reveals a new fact that in order to maintain financial performance during the declining credit growth period, banking institution may utilize their political connection and improve their credit risk management. Keywords: Political Connection, Credit Risk Management, Bank Performance, Credit Growth
SEMINAR DAN PENDAMPINGAN PENGISIAN SPT TAHUNAN ORANG PRIBADI DI RS PKU MUHAMMADIYAH SURAKARTA Saktiana Rizki Endiramurti; Asaprima putra Karunia; Hanung Triatmoko; Meka Sabilla Salim; Nur Chayati; Trisninik Ratih Wulandari; Fahmi Setiadi; Juliati Juliati; Sri Suranta
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.11126

Abstract

Kegiatan pengabdian ini dilakukan dengan menggandeng Kanwil DJP Jateng II, untuk melakukan seminar dan pendampingan pengisian SPT kepada karyawan RS PKU Muhammadiyah Surakarta. Kegiatan ini dilakukan karena masih ada karyawan yang dalam melakukan pengisian SPT hanya memindahkan angka dari bukti potong yang diterima, tanpa mengisi daftar harta dan penghasilan lain yang mungkin diterima. Pengisian SPT seperti ini tentu tidak sesuai dengan aturan perpajakan yang berlaku. Kegiatan pengabdian ini mampu mendampingi 27 orang karyawan dalam melakukan pengisian SPT, validasi NIK, dan pemadanan data pada situs DJP online. Kegiatan ini mampu mengatasi berbagai kendala yang munkin muncul ketika melakukan pengisian SPT di web DJP online.
Implementasi PMK Nomor 66 Tahun 2023, Core Tax Administration System, dan Pemberian Fasilitas PPh 21 Ditanggung Pemberi Kerja Badan Fahmi Setiadi; Asaprima Putra Karunia; Juliati Juliati; Titik Setyaningsih; Sri Suranta
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.11335

Abstract

The implementation of PMK Number 66 in the year 2023 and the Core Tax Administration System are tax reformations to avoid tax avoidance behavior. This tax reform changed the way of a company for giving the income tax PPh 21 compensation to the employee. After the implementation of this PMK, the company can’t use the net method for giving the income tax PPh 21 compensation. This research shows that the implementation of a gross-up method for giving the income tax PPh 21 compensation that is suitable by the implementation of the PMK Number 66 in the year 2023 gives a lower expense for the company than the net method, especially for the company that the majority of employee income tax tariff at 5% and 15% level. The gross-up method also gives a lower tax risk for the employee and company, especially for facing the implementation of the Core Tax Administration System
Can university social responsibility improve student satisfaction through service quality? Suranta, Sri; Setiadi, Fahmi; Karunia, Asaprima Putra; Wulandari, Trisninik Ratih
Journal of Contemporary Accounting Volume 6 Issue 3, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss3.art1

Abstract

This research explored the importance of university social responsibility (USR) as an implemented strategy for improving service quality and student satisfaction. Specifically, it sought to investigate the impact of USR on student satisfaction through the mediating factor of service quality. The population comprised all students of the Economics and Business Faculty at Universitas Sebelas Maret (UNS) Surakarta, a state institute. The samples were drawn from students in their fifth semester and beyond, as these students were believed to have a deeper knowledge of the USR activities conducted by the institution, compared to those in their first semester. The variables used are: (1) USR application as the independent variable, (2) service quality as the mediating variable, and (3) student satisfaction as the dependent variable. The data collection started with preparing the tools and information to estimate all the included variables. The questionnaire was made using Google Docs, and a related link was generated for distribution. The respondents then completed the questionnaire, and the data were gathered in a database, and later downloaded in Excel or another format, depending on the statistical analysis tool used. Path analysis was done to test the hypotheses using the WarpPLS 8.0 statistical tool. The results indicated that service quality mediated the USR effect on student satisfaction. Notably, the coefficient values revealed that the indirect USR effect on student satisfaction, through service quality, was stronger than the direct effect. While some prior models have researched the relationship between corporate social responsibility (CSR) and consumer satisfaction, this study applies the concept of USR in education, using a distinct set of measurements.
Determinant Factors of Purchasing Intention Toward Electric Vehicles in Indonesia Fahmi Setiadi; Nur Chayati
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 3 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i3.6669

Abstract

This study aims to examine factors that affect the intention to buy an electric vehicle from the perspectives of the theory of planned behaviour, norm activation model, and frugality. The study's results reveal that attitudes, subjective norms, perceived behavioural control, personal norms, and frugality directly influence the intention to purchase an electric vehicle. Additionally, the perception of incentives, ascription of responsibility, and awareness of consequences also indirectly influence the intention to buy an electric vehicle. The study's findings suggest that both the government and entrepreneurs must play a significant role in hastening the transition from fossil fuel vehicles to electric vehicles. The government can implement both fiscal and non-fiscal policies. Specifically, it can provide fiscal incentives to encourage the purchase of electric vehicles and expedite the development of public electric vehicle charging station infrastructure, making it easier for consumers to charge their cars. Automotive entrepreneurs can contribute by promoting safe, comfortable, and affordable electric vehicles, thereby increasing consumer confidence in purchasing them. Products of electric vehicles are crucial in convincing consumers that they provide superior environmental solutions, as they prioritize advancing sustainability goals in the environmental sector rather than generating new environmental issues.
Implementasi PMK Nomor 66 Tahun 2023, Core Tax Administration System, dan Pemberian Fasilitas PPh 21 Ditanggung Pemberi Kerja Badan Setiadi, Fahmi; Karunia, Asaprima Putra; Juliati, Juliati; Setyaningsih, Titik; Suranta, Sri
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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

Abstract

The implementation of PMK Number 66 in the year 2023 and the Core Tax Administration System are tax reformations to avoid tax avoidance behavior. This tax reform changed the way of a company for giving the income tax PPh 21 compensation to the employee. After the implementation of this PMK, the company can’t use the net method for giving the income tax PPh 21 compensation. This research shows that the implementation of a gross-up method for giving the income tax PPh 21 compensation that is suitable by the implementation of the PMK Number 66 in the year 2023 gives a lower expense for the company than the net method, especially for the company that the majority of employee income tax tariff at 5% and 15% level. The gross-up method also gives a lower tax risk for the employee and company, especially for facing the implementation of the Core Tax Administration System
SEMINAR DAN PENDAMPINGAN PENGISIAN SPT TAHUNAN ORANG PRIBADI DI RS PKU MUHAMMADIYAH SURAKARTA Endiramurti, Saktiana Rizki; Karunia, Asaprima putra; Triatmoko, Hanung; Salim, Meka Sabilla; Chayati, Nur; Wulandari, Trisninik Ratih; Setiadi, Fahmi; Juliati, Juliati; Suranta, Sri
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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

Abstract

Kegiatan pengabdian ini dilakukan dengan menggandeng Kanwil DJP Jateng II, untuk melakukan seminar dan pendampingan pengisian SPT kepada karyawan RS PKU Muhammadiyah Surakarta. Kegiatan ini dilakukan karena masih ada karyawan yang dalam melakukan pengisian SPT hanya memindahkan angka dari bukti potong yang diterima, tanpa mengisi daftar harta dan penghasilan lain yang mungkin diterima. Pengisian SPT seperti ini tentu tidak sesuai dengan aturan perpajakan yang berlaku. Kegiatan pengabdian ini mampu mendampingi 27 orang karyawan dalam melakukan pengisian SPT, validasi NIK, dan pemadanan data pada situs DJP online. Kegiatan ini mampu mengatasi berbagai kendala yang munkin muncul ketika melakukan pengisian SPT di web DJP online.
The Role of Tax Consultants in Handling the SP2DK Case Owned by Taxpayer A Oktavia, Intan; Karunia, Asaprima Putra; Amigia, Mauliza; Setiadi, Fahmi; Salim, Meka Sabilla
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 4 No. 1 (2026): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN (ON PROCESS)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v4i1.23586

Abstract

This study aims to investigate the role of PT X as a tax consultant in handling the case of a Request for Explanation of Data and/or Information (SP2DK) received by individual taxpayer A (WP A) for the first time. This study investigated the cause of Taxpayer A receiving SP2DK for the first time, the final decision made by Taxpayer A in resolving the case, and the role of PT X as a tax consultant who assisted Taxpayer A. The research method used is descriptive, involving brief interviews with the tax consultant and data collection as supporting data. The finding in this case underscores the potential benefits of professional assistance for taxpayers lacking a tax accounting background, as it can prevent errors in revenue recapitulation and underpayment of Final Income Tax as per Government Regulation number 23/46. This study aims to provide recommendations on the need for tax consultant services, thereby enhancing their understanding of taxation.
THE REVIEW OF OUTPATIENT PHARMACEUTICAL ACCOUNTING INCOME RECORDING AND VAT COLLECTION: A CASE STUDY OF HEALTH FACILITY ENTITY A Setiadi, Fahmi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18265

Abstract

This study aims to review the recording of hospital outpatient pharmaceutical accounting income and the collection of value-added tax (VAT). The findings show that Hospital A is prone to both overstatements and understatements in recording outpatient pharmaceutical income for National Health Insurance Program (BPJS Kesehatan) patients, as the recorded amounts do not match the actual payments made by BPJS to the hospital. Such discrepancies may affect the calculation of output VAT determined by fiscal authorities. For stakeholders, the results provide a basis for formulating more equitable policies to ensure the sustainability of health facility entities. For the health facility entity, the findings can serve as a reference for tax planning strategies to minimize VAT-related risks on outpatient pharmaceutical products.       
Co-Authors Amigia, Mauliza Endiramurti, Saktiana Rizki Hanung Triatmoko Juliati Juliati Juliati Juliati Juliati, Juliati Karunia, Asaprima Putra Meka Sabilla Salim Nur Chayati Nur Chayati Nur Chayati Oktavia, Intan Saktiana Rizki Endiramurti Setyaningsih, Titik Sri Suranta Sri Suranta Sri Suranta, Sri Titik Setyaningsih Trisninik Ratih Wulandari Trisninik Ratih Wulandari, Trisninik Ratih Y Anni Aryani Y. Anni Aryani