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All Journal Riset Akuntansi dan Keuangan Indonesia SEIKO : Journal of Management & Business EQIEN - JURNAL EKONOMI DAN BISNIS Syntax Idea JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Abdi Psikonomi Procedia of Social Sciences and Humanities Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) IIJSE Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam El-Mujtama: Jurnal Pengabdian Masyarakat Riset Akuntansi dan Keuangan Indonesia JER Journal of Ekonomics, Finance, and Management Studies
Muhammad Abdul Aris
Universitas Muhammadiyah Surakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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LOCAL TAX REVENUE BEFORE AND AFTER THE IMPLEMENTATION OF ONLINE LOCAL TAX MONITORING TO INCREASE THE LOCAL GOVERNMENT REVENUE (PAD) OF SURAKARTA Aris, Muhammad Abdul; Wijayanti, Arlinda; Fatchan, Ilham Nuryana
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13596

Abstract

Local governments are given the authority to manage their regional finances independently. One area that provides the biggest contribution in Local Revenue is local tax. For that reason, the regional government, especially the city of Surakarta, seeks to increase tax revenue, one of which is by implementing an online-based local tax monitoring system on regional self-assessment taxes. The purpose of this study was to analyze the differences in regional tax revenue before and after the implementation of online-based local tax monitoring in the context of increasing Surakarta City's Original Regional Revenue. The data in this study are secondary and primary data, secondary data including realization data and hotel tax targets, restaurant tax, and parking tax during the period October 2016-September 2018 which amounted to 24 data obtained from BPPKAD Surakarta City and primary data obtained from the results interview at BPPKAD Surakarta City. The analysis technique used to analyze data is descriptive statistics, and willcoxon signed rank test, using SPSS (Statistical Product and Service Solutions) tools. The results showed that by using the Wilcoxon signed rank test there were differences in tax revenues on hotel taxes, restaurant taxes, and parking taxes before and after the implementation of this online-based regional tax monitoring, sequentially 0.004 0.05, 0.002 0.05, and 0.002 0.05. The implementation of monitoring went quite well, as evidenced by the potential for tax leaks to be minimized which would automatically have an impact in increasing the original revenue of the city of Surakrta.
Local Tax Revenue Before and After The Implementation of Online Local Tax Monitoring to Increase The Local Government Revenue (PAD) of Surakarta Muhammad Abdul Aris; Arlinda Wijayanti; Ilham Nuryana Fatchan
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13596

Abstract

Local governments are given the authority to manage their regional finances independently. One area that provides the biggest contribution in Local Revenue is local tax. For that reason, the regional government, especially the city of Surakarta, seeks to increase tax revenue, one of which is by implementing an online-based local tax monitoring system on regional self-assessment taxes. The purpose of this study was to analyze the differences in regional tax revenue before and after the implementation of online-based local tax monitoring in the context of increasing Surakarta City's Original Regional Revenue. The data in this study are secondary and primary data, secondary data including realization data and hotel tax targets, restaurant tax, and parking tax during the period October 2016-September 2018 which amounted to 24 data obtained from BPPKAD Surakarta City and primary data obtained from the results interview at BPPKAD Surakarta City. The analysis technique used to analyze data is descriptive statistics, and willcoxon signed rank test, using SPSS (Statistical Product and Service Solutions) tools. The results showed that by using the Wilcoxon signed rank test there were differences in tax revenues on hotel taxes, restaurant taxes, and parking taxes before and after the implementation of this online-based regional tax monitoring, sequentially 0.004 0.05, 0.002 0.05, and 0.002 0.05. The implementation of monitoring went quite well, as evidenced by the potential for tax leaks to be minimized which would automatically have an impact in increasing the original revenue of the city of Surakrta.
PENGARUH SIKAP, KONTROL PERILAKU DAN KOMITMEN PROFESIONAL TERHADAP NIAT MELAKUKAN WHISTLEBLOWING (Studi Kasus Pegawai Badan Keuangan Daerah Kabupaten Karanganyar) Fetika Kurniawati; Muhammad Abdul Aris
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.195 KB) | DOI: 10.34308/eqien.v10i1.571

Abstract

In the modern era, there are still many frauds in various business activities, one of which is in companies. Therefore, it is necessary to report fraud ( whistleblowing) to minimize fraud in the company. There are several factors that influence individual actions to carry out whistleblowing , namely attitude factors, behavioral control and professional commitment. The purpose of this study was to determine the effect of attitude, behavioral control and professional commitment on whistleblowing. The method of determining the sample is non-probability sampling with type of purposive sampling. This study uses multiple linear regression analysis. The results of the study show that attitudes, behavioral control and professional commitment have a positive effect on whistleblowing intentions. This means that the higher the attitude, behavioral control and professional commitment, the higher the accountant's intention to do whistleblowing.
PENGARUH ASIMETRI INFORMASI, BOOK TAX DIFFERENCES, INVESTMENT OPPORTUNITY SET DAN STRUKTUR MODAL TERHADAP KUALITAS LABA Zulanar Hasna; Muhammad Abdul Aris
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.028 KB) | DOI: 10.34308/eqien.v10i2.582

Abstract

This study basically aims to determine the effect of information asymmetry, book tax differences, investment opportunity set and capital structure on earnings quality. With a quantitative approach, the population in this study is an annual report on manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2018-2020. Secondary data in this study were collected from www.idx.com.id and the websites of each company. The sampling process in this study used a purposive sampling method and obtained 116 data as the final sample. The technique used in the data testing process in this study is a multiple linear regression analysis technique with SPSS version 25. The results of this study indicate that information asymmetry with a significant level of 10% and capital structure with a significant level of 5% has a significant effect on earnings quality. Meanwhile, book tax differences and investment opportunity set have no significant effect on earnings quality.
Earnings Quality: Good Corporate Governance, Investment Opportunity Set, Profit Growth, Liquidity, Leverage, And Size Eko Prasetyo Mukti; Muhammad Abdul Aris
Prosiding University Research Colloquium Proceeding of The 14th University Research Colloquium 2021: Bidang Ekonomi dan Bisnis
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1182.32 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance, investment opportunity set, pertumbuhan laba, likuiditas, leverage, dan ukuran perusahaan terhadap kualitas laba pada perusahaan manufaktur yang terdaftar di BEI pada tahun 2017-2019. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Sampel dalam penelitian ini berjumlah 129 perusahaan. Metode analisis data yang digunakan pada penelitian ini menggunakan analisis regresi linier berganda dengan SPSS versi 21 untuk pengolahan data. Hasil penelitian ini menunjukkan bahwa variabel good corporate governance, pertumbuhan laba, dan leverage berpengaruh terhadap kualitas laba. Sedangkan variabel investment opportunity set, likuiditas, dan ukuran perusahaan tidak berpengaruh terhadap kualitas laba.
Pengaruh EPS, ROI, Pertumbuhan Ekonomi, DER dan Struktur Aset Terhadap Harga Saham Pada Masa Pandemi Ananda Paravitasari; Muhammad Abdul Aris
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.3572

Abstract

Abstrak Harga saham adalah harga per lembar saham perusahaan yang ditetapkan oleh bursa efek dan mempunyai nilai jual yang sangat penting bagi investor. Apabila harga saham dalam perusahaan selalu meningkat maka investor menilai bahwa perusahaan itu mempunyai peningkatan kinerja yang bagus. Tujuan penelitian ini adalah untuk menganalisis pengaruh Earning per Share, Return On Investment, Pertumbuhan Ekonomi, Debt to Equity Ratio dan Struktur Aset terhadap harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2020-2021. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling. Melalui teknik tersebut sehingga diperoleh sampel sebanyak 140 perusahaan berdasarkan kriteria yang ditentukan. Metode analisis pada penelitian ini menggunakan analisis regresi linear berganda. Hasil penelitian memberikan bukti empiris bahwa Earning per Share, Debt to Equity Ratio dan Struktur Aset berpengaruh terhadap harga saham. Sedangkan Return On Investment dan Pertumbuhan Ekonomi tidak berpengaruh terhadap harga saham. Kata Kunci: Earning Per Share; Return on Investment; Pertumbuhan Ekonomi; Debt to Equity Ratio; Struktur Aset dan Harga Saham. Abstract The share price is the price per share of the company which is determined by the stock exchange and has a selling price that is very important for investors. If the stock price in a company always increases, investors judge that the company has a good increase in performance. The purpose of this study was to analyze the effect of Earning per Share, Return On Investment, Economic Growth, Debt to Equity Ratio and Asset Structure on stock prices in manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2021 period. The sampling technique in this study used a purposive sampling technique. Through this technique, a sample of 140 companies is obtained based on the specified criteria. The analytical method in this study uses multiple linear regression analysis. The results of the study provide empirical evidence that Earning per Share, Debt to Equity Ratio and Asset Structure affect stock prices. Meanwhile, Return On Investment and Economic Growth have no effect on stock prices. Keywords: Earning Per Share; Return On Investment; Economic Growth; Debt To Equity Ratio; Asset Structure and Stock Price.
Analisis Proposi Dewan Komisaris Independen, Ukuran Dewan Direksi, Komite Audit, Blockholder Ownership terhadap Kinerja Keuangan Nanik Septiana; Muhammad Abdul Aris
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 2 (2023): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i2.1051

Abstract

Purpose: aims to analyze the elements the financial performance of banking on the Indonesia Stock Exchange for the 2017-2020 period. Methodology: This type of research is quantitative research using secondary data in the form of annual reports. This study used a sample of 138 banks for four years. The analysis used is multiple linear regression, classical assumption test, t test and F test using SPSS 25 program. Results: The results of this study indicate that the proportion of independent commissioners, audit committees, and blockholder ownership does not affect the financial performance of banks, while the size of the board of directors affects the financial performance of banks. Limitations: The obstacle of this research is that it focuses on the financial sector, companies disclose financial statements in rupiah and time constraints. Contribution: This research is expected to be able to share an explanation for shareholders and companies to determine the variables that affect financial performance.
The Impact of Corporate Social Responsibility, Profitability, Capital Intensity, Size Company and Financial Distress on Tax Aggressivity (Empirical Study of Manufacturing Companies Listed on the IDX in 2017-2019) Muhammad Abdul Aris; Alvinia Nabila; Dewita Puspawati
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 3 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i3.22159

Abstract

This study aimed to examine and analyze the impact of corporate social responsibility, profitability, capital intensity, company size, and financial distress on tax aggressiveness. The population in the study was manufacturing companies listed on the IDX in 2017-2019. The measurement of tax aggressiveness used the effective tax ratio. Sampling was purposive sampling and obtained 177 samples with three years of observation. The analysis in this study used the classical assumption and hypothesis test of multiple linear regression analysis with F-test, t-test, and the coefficient of determination processed using the SPSS version 25. The results of this study indicate that the variable of capital intensity does not affect tax aggressiveness. In comparison, the variables of corporate social responsibility, profitability, company size, and financial distress affect tax aggressiveness.
Analisis Kinerja Keuangan, Ukuran Perusahaan, Leverage, dan Volume Penjualan terhadap Corporate Social Responsibility Raudhah Almas Barlinti; Muhammad Abdul Aris
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 3 (2023): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i3.1050

Abstract

Purpose: This observation aims to analyze financial performance, company size, leverage, and sales volume on Corporate Social Responsibility (CSR) in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Research methodology: This observation is a quantitative research which uses secondary data in the form of annual reports. This observation uses 207 samples of manufacturing companies during 2018-2020. This study uses multiple linear regression analysis techniques, classical assumption test, and partial hypothesis testing using SPSS v.26 application program. Results: The result of this observation is that financial performance and company size are factors that affect Corporate Social Responsibility (CSR), while leverage and sales volume are not factors that affect Corporate Social Responsibility (CSR). Limitations: The limitations of this study are only focused on the manufacturing sector, companies that disclose financial statements in rupiah, and period limitations. Contribution: These observations can be used to determine the factors that influence Corporate Social Responsibility (CSR) and are expected to provide information for investors.
Pengaruh Peran Audit Internal, Good Corporate Governance Dan Pengendalian Internal Terhadap Pencegahan Fraud (Studi Empiris Pada Bank Perkreditan Rakyat Di Surakarta) Mohammed Faishal Kusumoaji; Muhammad Abdul Aris
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 5 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i5.2979

Abstract

Perkembangan ilmu akuntansi di Indonesia tidak hanya memberikan manfaat, namun juga memberikan efek buruk. Salah satu efek buruknya adalah tindakan kecurangan (fraud). Tujuan dari penelitian ini adalah untuk mengetahui atau menguji pengaruh peran audit internal, good corporate governance dan pengendalian internal terhadap pencegahan fraud pada bank perkreditan rakyat di Surakarta. Populasi yang digunakan dalam penelitian ini adalah seluruh karyawan bank perkreditan rakyat di Kota Surakarta. Metode pengambilan sampel dengan cara purposive sampling sesuai kriteria yang telah ditentukan dan menggunakan rumus Slovin. Jumlah sampel yang terkumpul sebanyak 109 responden. Data pada penelitian ini menggunakan data primer dengan cara menyebarkan kuesioner dan dibantu software SPSS versi 25.Hasil penelitian ini menunjukan bahwa variabel peran audit internal, good corporate governance dan pengendalian internal berpengaruh positif signifikan terhadap pencegahan fraud. Hal ini berarti ketiga variabel tersebut berdampak pada pencegahan fraud khususnya pada bank perkreditan rakyat di Kota Surakarta.  
Co-Authors Alvinia Nabila Amanda Intan Puspitasari Ananda Paravitasari Andy Dwi Bayu Bawono Annastasari, Meutia Salma Apriyustiono, Fajar Arlinda Wijayanti Azzam Dzulhi Abdul Hakim Banu Witono Dewita Puspawati Divaka Sukma Krismika Eko Prasetyo Mukti Fauzan . Fauzi, Ilham Rizky Fetika Kurniawati Heppy Purbasari Ilham Nuryana Fatchan Ilham Nuryana Fatchan, Ilham Nuryana Kurnia Rina Ariani Kusuma Wijayanto, Kusuma Kusumadewi, Sinta Ayu Laila Oshiana Fitria A’zizah Lathifa Astri Maryunianti Lilis Puspasari Millati, Nabila Fida Mohammed Faishal Kusumoaji Mujiyati Mujiyati Mujiyati Mukti, Eko Prasetyo Nabila, Alvinia Naela Cahaya Putri Nanik Septiana Novita Wardani Nursiam Ovi Itsnaini Ulynnuha Pratama, Yoga Adi Prycellia Herlambang, Pretty Putri, Agni Nurhaslita Putri, Viona Permata Raudhah Almas Barlinti Risa Putri Wahyu Wulansari Rozaq Wahyu Pambudi Cahya Safina Tiara Rachmasari Safira Biru Hawa Shafira Selena Orlin Shodik Nur Hidayat Suwandi, Disvita Gladis Syah, Abhirama Alam Syahrina Noormala Dewi, Syahrina Noormala Wicaksana, Dimas Widyawati, Ninis Wijayanti, Arlinda Yuanita Retno Utari Zaen, Muhammad Afrizal Zahidah, Dipta Aqila Zulanar Hasna Zulfikar