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All Journal Journal of Accounting and Investment Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat BASKARA: Journal of Business and Entrepreneurship Jurnal Ilmiah Manajemen Ubhara Journal of Management - Small and Medium Enterprises (SME's) Jurnal Ekonomi Asian Journal of Community Services (AJCS) Jurnal Abdi Mandala JURNAL ECONOMINA International Journal of Advanced Multidisciplinary JURNAL ABDIKARYASAKTI Mulia Pratama Jurnal Ekonomi dan Bisnis JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Governance Risk Management Compliance and Sustainability International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Bisnis dan Ekonomi Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Riset Ilmiah Indonesian Journal of Economics and Strategic Management Jurnal Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Greenation Ilmu Akuntansi

Marundha, Amor

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Author-ID : 1482642

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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ANALISIS CAPITAL ADEQUACY RATIO (CAR) DAN PENILAIAN TINGKAT KESEHATAN BANK PADA PT BANK SYARIAH XXX Fauzi, Achmad; Marundha, Amor; Setyawan, Iwan; Syarief, Faroman; Harianto, Raden Achmad; Pramukty, Rachmat
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 7, No 1 (2020): JMBI UNSRAT Volume 7 Nomor 1
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v7i1.28392

Abstract: Â The bank soundness rating in terms of the Capital Adequacy Ratio (CAR) is used to measure the soundness of a bank based on capital against Risk Weighted Assets (RWA). Therefore, evaluating the soundness of a bank is very important because it is useful to know the condition of the bank in a very good, good, good enough, bad or not good condition. And later it will be used by the parties concerned in making decisions. Data collection methods include the method of observation, interviews and literature study, where the discussion used is descriptive qualitative, namely the method of data analysis without using statistical methods. By looking at the case studies that occur, the focus and subfocus of research become a reference in this study. The results of the acquisition of CAR PT. Bank XXX Syariah in 2018Â Â amounted to 16.25%, in 2017 Â amounted to 15.48% and in 2018 Â amounted to 14.92%. From the results of the acquisition of CAR, it shows that PT. Bank XXX Syariah is in a state of "Very Good" because it has met the minimum standard stipulation of Bank Indonesia CAR of 8%.Keywords: Bank Health, Capital Adequacy RatioÂ Abstrak: Penilaian tingkat kesehatan bank ditinjau dari Capital Adequacy Ratio (CAR) digunakan untuk mengukur tingkat kesehatan bank didasarkan pada modal terhadap Aktiva Tertimbang Menurut Risiko (ATMR). Oleh karena itu, penilaian terhadap tingkat kesehatan bank sangatlah penting karena berguna untuk mengetahui kondisi bank dalam keadaan sangat baik, baik, cukup baik, kurang baik atau tidak baik. Dan nantinya akan digunakan oleh pihak-pihak yang berkepentingan dalam mengambil keputusan. Metode pengumpulan dataÂ meliputi metode observasi, wawancara dan studi pustaka, dimana pembahasanÂ yang digunakan adalah deskriptif kualitatif, yaitu metode analisis data tanpa menggunakan metode statistik.Dengan melihat pada studi kasus yang terjadi , fokus dan subfokus penelitian menjadi acuan dalam penelitian ini. Hasil perolehan CAR PT. Bank XXX Syariah pada tahun 2018Â Â sebesar 16,25%, tahun 2017 Â sebesar 15,48% dan tahun 2018 Â sebesar 14,92%. Dari hasil perolehan CAR tersebut, menunjukkan bahwa PT. Bank XXX Syariah dalam keadaan â€œSangat Baikâ€ karena sudah memenuhi standar minimum ketetapan CAR Bank Indonesia sebesar 8%.Kata Kunci: Kesehatan Bank, Rasio Kecukupan Modal

Transfer Pricing, Agency Costs, and Financial Reporting Aggressiveness: An Empirical Study in Indonesia Eva Herianti; Amor Marundha
Journal of Accounting and Investment Vol 20, No 3: September 2019
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

The purpose of this study is to explore the effect of transfer pricing strategy and agency cost on financial reporting aggressiveness. This paper used 61 manufacturing industries listed on the Indonesia Stock Exchange from 2013 to 2017 period among which 305 companies were selected by purposive sampling method to be studied. The research questions were tested using panel data regression analysis. This study found that transfer pricing strategy had no significant effect on financial reporting aggressiveness but agency cost had negative and significant effect on financial reporting aggressiveness. Furthermore, control variables as growth and return on asset had positive and significant effect on financial reporting aggressiveness while size had negative and significant effect on financial reporting aggressiveness. Results of this study indicated that managers did not use transfer pricing strategy in managing earnings because there was regulation of OECD to control manager behaviour in implementing transfer pricing strategy. In addition, agency cost was one of the important factors in reducing manager behaviour to meet their interests.

Managerial Ability and Future Banking Performance: The Role of Book-Tax Differences as Moderator Eva Herianti; Arna Suryani; Amor Marundha
Journal of Accounting and Investment Vol 22, No 1: January 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to examine and analyze the effect of managerial ability on future banking performance moderated by book-tax differences.Design/Methodology/Approach: The research samples were banks listed on the Indonesia Stock Exchange from 2014 to 2018. A purposive sampling technique was conducted to collect 108 samples of future banking performance (t+1) and 81 samples of future banking performance (t+2). The data were then analyzed using eviews version 10 with the ordinary least square.Research findings: The results showed that managerial ability positively and significantly affected future banking performance (t+1 and t+2), while book-tax differences could reduce the effect of managerial ability on future banking performance (t+1 and t+2).Theoretical contribution/Originality: This study has provided implications to the literature that managers use their abilities to achieve sustainable competitive advantage through efficient and effective use of resources. Managers need an understanding of the relationship between resources, their abilities, competitive advantages, and future earnings achievement.Practitioner/Policy implication: Since managerial ability can increase future banking performance, this study’s results may affect how companies produce managerial ability through efficient use of inputs to produce optimal output that is useful for long-term banking performance.Research limitation/Implication: The conclusion is drawn based on various proxies to measure the managerial ability, book-tax differences, and future banking performance. Further research can develop the managerial ability proxies besides those proposed by Garcia-meca Garcia-Sanchez (2018).

ARE LOCAL GOVERNMENTS OVERCONFIDENT WITH THE EFFECT OF BUDGET FORECAST ERRORS ON BUDGET DEVIATION? Amor Marundha
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2020: JTAKEN Vol. 6 No. 2 December 2020
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

This study aims to examine the effect of budget forecast errors on budget deviations moderated by local governments’ overconfidence. The research sample used regency/city governments in Indonesia during the 2017-2019 period. The analysis tool uses Eviews version 10 and SPSS version 22. The results showed that budget forecast errors had a positive and significant effect on budget deviation, but the local government’s overconfidence cannot cause an effect of budget forecast errors on the budget deviation. Additional test results of this study also showed that regency/city governments who were overconfident tend to fail in controlling their budget which could cause a surplus or deficit compared to local governments that were not overconfident. The same conditions apply to budget forecast errors. This means that regency/city governments that are overconfident tend to estimate budgets that are too high for revenue and/or budget estimates that are too low for expenditure compared to local governments that are not overconfident. Consistent with the main test results, this study shows that budget forecast errors have a significant effect on budget deviation and tend to occur in the Central Indonesian region category. Furthermore, overconfident regency/city governments cannot moderate the effect of budget forecast errors on budget deviations. Finally, these findings indicate that there is no difference between the budget forecast errors and the budget deviation in the three categories of western, central, and eastern Indonesia.

THE IMPACT OF TAX AVOIDANCE AND AUDIT QUALITY ON TAX AMNESTY PROGRAM David Pangaribuan; Amor Marundha; Mulyadi Mulyadi
Journal of Management Small and Medium Enterprises (SMEs) Vol 15 No 3 (2022): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v15i3.6595

Purpose this study was to examine the effect of tax avoidance and audit quality on companies participating in tax amnesty based on Law no. 11 of 2016 concerning Tax Amnesty. Data processing uses logistic regression. Results of study found that companies with high audit quality have a lower participating in tax amnesty. Regression results showed that the tax avoidance has no effect on companies participating in tax amnesty. Implication of the research is as initial information for government as a tax regulator in taking or formulating policies related to tax amnesty. One of conditions for receiving tax amnesty is companies regularly report their tax payments. Keywords: Tax Amnesty, Tax Avoidance, Audit Quality, Big Four

Debt to Equity Ratio, Pertumbuhan Laba, Pertumbuhan Assets dan Return Saham Perusahaan Property dan Real Estate di Bursa Efek Indonesia Amor Marundha; Widarto Racbini
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 1 No 01 (2014)
Publisher : Magister Akuntansi Universitas Pancasila

A B S T R A C T Masterplan Percepatan dan Perluasan Pembangunan Ekonomi Indonesia (MP3EI) in the long run result in great hopes on the real estate and property sectors. This sector has the potential to continue to grow with regard to the government’s efforts to accelerate infrastructure development in Indonesia. This study aims to prove the effect of debt to equity ratio, earnings growth and the growth of assets on stock returns of real estate companies and property. Samples were analyzed for 50 years of data of real estate companies and property. Research results prove that there are significant earnings growth and asset growth on stock returns. The results shows that existence of the debt to equity ratio not significanly affected stock returns. A B S T R A K Rencana program Masterplan Percepatan dan Perluasan Pembangunan Ekonomi Indonesia (MP3EI) dalam jangka panjang berakibat pada harapan besar pada sektor real estate dan property. Sektor ini berpotensi terus tumbuh berkaitan dengan upaya pemerintah yang mempercepat pembangunan infrastruktur di Indonesia. Penelitian ini bertujuan untuk membuktikan pengaruh debt to equity ratio, pertumbuhan laba dan pertumbuhan assets terhadap return saham perusahaan real estate dan property. Sampel yang dianalisis sejumlah 50 data tahun perusahaan real estate dan property. Hasil penelitian membuktikan bahwa terdapat pengaruh pertumbuhan laba dan pertumbuhan asset terhadap return saham. Hasil penelitian tidak berhasil membuktikan adanya pengaruh debt to equity ratio terhadap return saham. JEL Classification: G14

Pengaruh Beban Pajak Tangguhan, Perencanaan Pajak dan Penghindaran Pajak Terhadap Manajemen Laba pada Perusahaan Barang Konsumsi Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Vanesa Azhara; Idel Eprianto; Amor Marundha
Mulia Pratama Vol 1 No 1 (2023): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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

This study examines the Effect of Deferred Tax Expenses, Tax Planning and Tax Avoidance are equally influential with the dependent variable, Earnings Management. The population in this research is a food and beverage consumer goods company registered at Indonesia Stock Exchange for the 2018-2020 period. Data collection techniques in this study were carried out using library research and documentation and obtained as many as 30 data samples. The analytical method used is Multiple Linear Regression. The study results show that Deferred Tax Expenses have a negative effect on Profit Management, and Tax Planning has a positive effect on Profit Management. Tax Avoidance has a negative effect on Profit Management, and Deferred Tax Expenses, Tax Planning, and Tax Avoidance have a combined effect on the dependent variable, namely Profit Management.

Pengaruh Pertumbuhan Penjualan, Kepemilikan Institusional, Kepemilikan Manajerial, dan Komisaris Independen Terhadap Tax Avoidance Pada Perusahaan Kosmetik dan Industri Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Alfitiara Fitriana Shiddiq; Idel Eprianto; Amor Marundha
Mulia Pratama Vol 1 No 1 (2023): Mulia Pratama Jurnal Ekonomi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Ekonomi Mulia Pratama

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This study examines an effect of Sales Growth, Institutional Ownership, Managerial Ownership, and Independent Commissioners toward Tax Avoidance. The population in this study are cosmetics and home industry companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Sampling in this study was carried out by purposive sampling method with predetermined criteria, with 35 data samples obtained from the population. The type of data used is secondary data obtained from annual financial reports for the 2016-2020 period. Hypothesis testing uses the Multiple Linear Regression analysis method using the SPSS version 21 application. The results show that Sales Growth do not affect on Tax Avoidance, and Institutional Ownership affects Tax Avoidance. Managerial Ownership influences Tax Avoidance. Independent Commissioners do not affect Tax Avoidance. Variable Sales growth, institutional Ownership, managerial Ownership, and independent commissioners simultaneously affect 32.4% of tax avoidance.

INDONESIAN SMES FINANCIAL QUALITY INFORMATION PERFORMANCE AS LEARNING ORGANIZATION Uswatun Khasanah; Dewi Puspaningtyas Faeni; Rachmat Pramukty; Amor Marundha; Tri Yulaeli
Jurnal Ilmiah Manajemen Ubhara Vol 4, No 1 (2022): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v4i1.1199

SMEs comprise of majority of registered small medium enterprises in the developing countries. They play an important economic role by generating income and employment by contributing significantly to export earnings. Unfortunately, SMEs are not bankable, banks tend to prioritize lending to large companies because of higher risks and high transaction and monitoring cost of SME lending activities. This research observed access to finance support to tourism travel industry in Indonesia. Research location was in Borobudur Temple which located in Magelang City. The temple has attracted many visitors both domestic and international visitors. The temple has become one of the world’s seven wonders and visitor attractions that bring the values of religious harmony and natural human beauty surrounded by towering mountains visited by local and foreign visitors. It was concluded that Financial Information Quality to Bank Accessibility and Performance of SMEs In Asean Economic Community. Keywords : Finance Support, Tourism Travel Industry and SMEs

AGRESIFITAS LAPORAN KEUANGAN DAN AGRESIFITAS PAJAK: MEMODERASI KUALITAS AUDIT Arna Suryani; Eva Herianti; Amor Marundha
Jurnal Ilmiah Manajemen Ubhara Vol 5, No 1 (2023): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v5i1.1189

Penelitian ini menjelaskan mengenai regulasi perpajakan dan pengawasan pemerintah yang masih tergolong lemah mengenai penghindaran pajak yang dilakukan entitas. Hal ini juga dibuktikan melalui hasil laporan Tax Justice Network pada tahun 2020 bahwa Indonesia berada pada peringkat ke-4 se-Asia setelah China, India, dan Jepang terkait agresivitas pajak. Tujuan penelitian ini untuk menguji pengaruh agresivitas pelaporan keuangan terhadap agresivitas pajak, serta pengaruh agresivitas pelaporan keuangan terhadap agresivitas pajak dengan kualitas audit sebagai variabel moderasi. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2018-2021 dengan menggunakan purposive sampling. Teknik analisis data mengunakan regresi sederhana dan Moderated Regression Analsis (MRA) menggunakan eviews 10. Hasil penelitian menunjukkan bahwa agresivitas pelaporan keuangan berpengaruh terhadap agresivitas pajak. Kualitas audit tidak dapat memoderasi pengaruh agresivitas pelaporan keuangan terhadap agresivitas pajak. Implikasi terhadap kebijakan terkait regulasi pemerintah dalam menganalisis dan mengkaji peraturan perpajakan, bagi Dewan Standar Akuntansi dalam menganalisis dan mendesain metode akuntansi untuk mengurangi adanya peluang dalam melakukan agresivitas pelaporan keuangan. Bagi pemegang saham dalam memutuskan investasi pada perusahaan. Kata Kunci : Agresivitas Pelaporan Keuangan, Agresivitas Pajak, Kualitas Audit

Co-Authors Abd. Rasyid Syamsuri Achmad Fauzi Adrian Muluk Agustine Dwianika Ahmad Yani Alfitiara Fitriana Shiddiq Ananta, Engela Andika Dwi Hertanto Anggraini, Dahlia Tri Anissa Pujiwaty Arifin, Ichwan Arna Suryani Arna Suryani Arna Suryani Aureta Zhabila Eka Putri Azahra, Salwa Azizah Nursophia Azzahra Nabilla Bangar Hasioan Sianipar, Panata Breliastiti, Ririn Budi Kurniawan Cahyadi Husadha Caska - Chaerani, Fifi Cris Kuntadi Cut Zia Auralia Cyntia Shafa Zahrani Davina Putri Mardhatilla Dewi Puspaningtyas Dwi Intan Erdiyanti Ery Teguh Prasetyo Eva Herianti Faroman Syarief Fernando, Kenny Hadita, Hadita Handayani, Nur Tiara Hargiyanti, Dewi Haryanto Haryanto Herninta, Tiwi Hertanto, Andika Dwi Hery Widijanto Ichwan Arifin Idel Eprianto Jannah, Siti Ghozinatul Juita Tanjung Khoirunnissa, Hilda Resti Komariah, Neng Siti Latipah, Siti Nur Lina Said Lukman, Hendro Maidani, Maidani Manurung, Bennardo Mardhatilla, Davina Putri Marinda Machdar, Nera Marzidhan, Whikanaulia Luthfihana Muluk, Adrian Mulyadi Mulyadi Mulyadi Mulyadi Nera Marinda Machdar Ni Putu Eka Widiastuti Nida Aulia Rasyid Nofriansyah, Luthfi Nora, Liza Novita, Rahma Dwi Nursal, M. Fadhli Panata Bangar Hasioan Sianipar Pangaribuan, David Pugo Bayu Prabowo Putri Maharani, Aprilia Putri, Tiara Eka Rachmat Pramukty Raden Achmad Harianto Randy Kuswanto Ranisyia dinda alfirani Rasyid, Nida Aulia RR. Ella Evrita Hestiandari Rudiatin, Endang Rusyad Nurdin Salahuddin Al Ayubi Salwa Azahra Sembiring, Rinawati Septemberizal Sianipar, Panata Bangar Hasioan Siti Maisa Zahara Slamet Wahyudi Suci, Bunga Manggala Tanjung, Juita Tarigan, Krisnawati Trinandari Prasetya Nugrahanti uswatun khasanah Vanesa Azhara Veny, Veny Wastam Wahyu Hidayat Whikanaulia Luthfihana Marzidhan Widarto Racbini Yulaeli, Tri Zahrani, Cyntia Shafa Zakia, Salsabil

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