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All Journal JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) RJABM (Research Journal of Accounting and Business Management) Jurnal Akuntansi Barelang Postgraduate Management Journal JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA)
Satiman, Satiman
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Social Sciences

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SOSIALISASI PENTINGNYA PAJAK UMKM UNTUK MENINGKATKAN KONTRIBUSI PENDAPATAN NEGARA Ramdani, Edon; Satiman, Satiman; Suparmin, Suparmin
JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA) Vol 1 No 1 (2022): JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA)
Publisher : ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (638.817 KB) | DOI: 10.58268/adidharma.v1i1.8

Abstract

Tax is one of the sources of state revenue. Through levies/tax levies obtained by the state, the proceeds or funds from the applied taxes are then used to build facilities and infrastructure to support the economy and the welfare of the community. UMKM sector is one of the tax objects that is expected to contribute to state revenue. UMKM have a very large contribution to Indonesia's Gross Domestic Product (GDP), reaching 60% or around Rp. 2 trillion. UMKM are also able to employ as many as 97 percent of the workforce of a total of 64 million in Indonesia. Unfortunately, it contribution to state revenue from taxes is still very small compared to these figures. Based on data from the Directorate General of Taxes at the Ministry of Finance (2019), the contribution of the final PPh of UMKM amounted to Rp. As the name implies, Micro, Small and Medium Enterprises (MSMEs) are businesses with relatively small capital. The main capital of MSMEs is creativity and human resources. Most of them also have bookkeeping or administration which is still less organized and effective. Even so, MSMEs are the foundation of the Indonesian economy. One of the causes of the less tax contribution of MSMEs is because their ability to do books and undergo tax administration is still lacking. This makes it difficult for them to carry out their obligations as taxpayers. In addition, many micro-scale businesses in Indonesia do not understand financial statements and taxation, so the contribution of MSMEs to taxes is still small. Based on this condition, our Accounting Lecturer at Pamulang University took the initiative to socialize the importance of MSME Tax for state income. Our PKM is carried out directly on MSME business actors and the socialization is carried out at the Sate and Duck Soup Culinary Business Hj. Siti, in Sapatan Tangerang. The purpose of this PKM is to provide business actors with a broader understanding of MSME taxes.
PENGARUH SISTEM PENGENDALIAN INTERNAL, AUDIT INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA LEMBAGA KEUANGAN NON-BANK Satiman, Satiman; Suparmin, Suparmin
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 2 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i2.6740

Abstract

The purpose of this study is to determine the influence of the internal control system, internal audit and good corporate governance on fraud prevention in non-bank financial institutions in the (pawning) sector using a sample of hj nawi branches in South Jakarta and around in 2022. The method used is a quantitative method. The data collection technique used is to distribute questionnaires to pawnshops. Population This study was 63 and the sample used was a saturated sample where the entire population was sampled. Data analysis uses validity test, reliability test, classical assumption test, regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis test. The data in this study were tested using the Software Statistical Package for Social Sciences (SPSS) version 25 The results of this study showed that the internal control system had no effect on fraud prevention, in accordance with the results of calculating the t-test, it was known that the value of 1.868 < 2,000 (calculated < t-table) and a significant value of 0.007 < 0.05. Thus, H0 is accepted and H1 is rejected, this shows that there is no partial influence between Internal Control on Fraud Prevention, while internal audits and good corporate governance affect fraud prevention.
PENGARUH UKURAN PEMERINTAH, UMUR PEMERINTAH DAN OPINI AUDIT TERHADAP AUDIT DELAY Satiman, Satiman; Ramdani, Edon; Suparmin, Suparmin
Postgraduate Management Journal Vol. 4 No. 1 (2024): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i1.809

Abstract

This study aims to analyze the effect of government size, government age, and audit opinion on audit delay. Data is downloaded through the official websites of BPK and DJPK. The population in this study are all provincial government entities in Indonesia for the period 2018 – 2022, totaling 34 provinces. In order to obtain a sample of 170 data. Sampling in this study used a purposive sampling technique. Namely sampling technique based on predetermined criteria. This type of research is descriptive with a quantitative approach. The analytical method used in this study is multiple linear regression analysis with the help of the eviews 9 program. The results of this study conclude that government size and government age have an effect on audit delay. Meanwhile, audit opinion has no effect on audit delay. And simultaneously government size, government age and audit opinion affect audit delay
PENGARUH JUMLAH KOMITE AUDIT, UKURAN PERUSAHAAN DAN OPINI AUDIT TERHADAP AUDIT DELAY : Studi Empiris Pada Perusahaan yang Terdaftar dalam Indeks LQ45 di Bursa Efek Indonesia tahun 2018-2022 Satiman, Satiman; Tamaya, Eka Windha
JURNAL AKUNTANSI BARELANG Vol 9 No 1 (2024): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i1.9209

Abstract

The study aims to analyze the impact of the number of audit committees, company size, and audit opinions on Audit Delay. The research was carried out by analyzing the financial statements of companies listed in the LQ45 index on the Indonesian Stock Exchange (IDX) during the period from 2018 to 2022. The sample used in this study was 23 companies that were listed consistently in the Index of LQ45, on the Indonesia Stock Exchange, for the period 2018 to 2022 using purposive sampling techniques. The data used for the sample research is secondary data from financial statements and annual reports that can be accessed through the IDX website and several corporate websites. The variables used in this study are Number of Audit Committees (X1) as the first free variable, the Company Size (X2) as the second free variabel, and Audit Opinion as the third free variables and the Audit Delay (Y) as the bound variable. The methodology used in this study is a panel data regression method. Analysis of research results using EViews 12 software. Research shows that the best model is Random Effect Model (REM). The results of this study showed that the number of audit committees partially had no influence on the audi delayt, the size of the company partially influenced the delays in the audits, the opinion of the audit partially did not influence the Audit Delay, and simultaneously the number of audit committees, the company size, and the audit opinion had an influence upon the Audit Delay. Keywords: Number of Audit Committees; Company Size; Audit Opinion; Audit Delay
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Satiman, Satiman; Ramayani, Suci
Postgraduate Management Journal Vol. 4 No. 2 (2025): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i2.893

Abstract

Penelitian ini bertujuan untuk menguji adanya pengaruh good corporate governance yang direpresentasikan dengan kepemilikan manajerial, corporate social responsibiliy yang direpresentasikan dengan standar pengukuran sesuai Surat Edaran Otoritas Jasa Keuangan Nomor 16/SEOJK.04/2021, struktur modal yang direpresentasikan dengan debt to equity ratio terhadap nilai perusahaan yang direpresentasikan dengan price to book value. Data sampel yang digunakan dalam penelitian ini sebanyak 8 perusahaan atau 40 data sampel yang diambil dengan menggunakan teknik purposive sampling dari perusahaan sektor properti dan real estate periode 2018-2022. Model regresi data panel yang terpilih adalah random effect model. Pengujian hipotesisnya ialah dengan menggunakan uji parsial dan uji simultan dengan menggunakan aplikasi E-Views 9. Berdasarkan hasil uji hipotesis menunjukkan bahwa good corporate governance yang direpresentasikan dengan kepemilikan manajerial berpengaruh terhadap nilai perusahaan yang direpresentasikan dengan price to book value, corporate social responsibility yang direpresenasikan dengan standar SEOJK tidak berpengaruh terhadap nilai perusahaan yang direpresentasikan dengan price to book value, dan struktur modal yang direpresentasikan dengan standar debt to equity ratio tidak berpengaruh terhadap nilai perusahaan yang direpresentasikan dengan price to book value. Secara simultan juga good corporate governance yang direpresentasikan dengan kepemilikan manajerial, corporate social responsibility yang direpresentasikan dengan standart pengukuran sesuai Surat Edaran Otoritas Jasa Keuangan Nomor 16/SEOJK.04/2021, dan struktur modal yang direpresentasikan dengan debt to equity ratio berpengaruh secara terhadap nilai perusahaan yang direpresentasikan dengan price to book value.
PENGARUH GOOD CORPORATE GOVERNANCE, CORCORATE SOCIAL RESPONSIBILITY, DAN KINRJA KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2022) Duha, Rinumawati; Satiman, Satiman
Postgraduate Management Journal Vol. 4 No. 2 (2025): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i2.906

Abstract

This research aims to find out and obtain empirical evidence regarding the influence of Good Corporate Governance, Corporate Social Responsibility and Financial Performance on Company Value in Food and Beverage Manufacturing Companies listed on the BEI in 2018 - 2022. The dependent variable in this research is Company Value, while the variable independent in this research are Good Corporate Governance, Corporate Social Responsibility, and Financial Performance. This research is quantitative in nature and uses associative methods and data comes from company annual reports for the period 2018 - 2022 with panel data regression analysis techniques. The research results in the form of the Good Corporate Governance variable with the Independent Commissioner proxy obtained a prob value of 0.3687 with a coefficient of 0.903491 which shows that Independent Commissioners do not have a significant effect on Company Value. The Good Corporate Governance variable, which is proxied by Institutional Ownership, obtained a prob value of 0.2144 with a coefficient of -3.481297, indicating that Institutional Ownership has no significant effect on Company Value. The Corporate Social Responsibility variable obtained a prob value of 0.2831 with a coefficient of -0.411141 indicating that Corporate Social Responsibility has no significant effect on Company Value. The Financial Performance variable obtained a prob value of 0.0000 with a coefficient of 4.315947 with a positive sign, indicating that financial performance has a significant positive effect on company value.
ANALYSIS OF THE EFFECT OF COMPANY SIZE, COMPANY AGE AND AUDIT OPINION ON THE TIMELINESS OF FINANCIAL REPORT Satiman, Satiman; Ramdani, Edon; Suparmin, Suparmin
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Volume 13 Nomor 2 Tahun 2025
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v13i2.10037

Abstract

This study aims to determine the effect of Company Size, Company Age and Audit Opinion on the Timeliness of Financial Reporting in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The type of research used is quantitative (secondary) research that is causal comparative. In this study, the number of samples was 11 companies obtained by purposive sampling method. Data samples were obtained from 55 data for 5 years. The data analysis technique used is descriptive statistics and panel data regression analysis. This research was processed using Eviews-12 software. The results of this study are based on a partial test with the T test and show that (1) Company size has no significant effect on the timeliness of financial reporting, (2) Company Age has a significant effect on the timeliness of financial reporting, (3) Audit Opinion has no significant effect on accuracy Time of Financial Reporting, Based on the simultaneous test with Test F states that Company Size, Company Age and Audit Opinion simultaneously affect the Timeliness of Financial Reporting.
Co-Authors Duha, Rinumawati Ramayani, Suci Ramdani, Edon Suparmin Suparmin Tamaya, Eka Windha