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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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Pengaruh Struktur Modal, Pertumbuhan Perusahaan Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022) Widyawati, Ninis; Aris, Muhammad Abdul
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 1 (2024): 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.v5i1.4309

Abstract

Nilai perusahaan menggambarkan kemampuan manajemen mengelola kekayaan yang dimiliki perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Modal, Pertumbuhan Perusahaan dan Profitabilitas terhadap Nilai Perusahaan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2022. Jenis penelitian ini adalah kuantitatif, pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling berdasarkan kriteria yang telah ditentukan sehingga diperoleh hasil 61 sampel data perusahaan. Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan SPSS. Hasil penelitian ini menunjukkan bahwa variabel Struktur Modal dan Profitabilitas berpengaruh terhadap Nilai Perusahaan, sedangkan Pertumbuhan Perusahaan tidak memiliki pengaruh terhadap Nilai Perusahaan.  
Determinan Profitabilitas, Ukuran Perusahaan, Dan Free Cash Flow Terhadap Kebijakan Dividen Yang Dimoderasi Oleh Likuiditas Wicaksana, Dimas; Aris, Muhammad Abdul
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): 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.v5i2.5001

Abstract

This research uses quantitative research. The purpose of this study was to determine whether liquidity can moderate the effect of profitability, firm size, and free cash flow on dividend policy. The sample of this study were 30 manufacturing companies listed on the Indonesia Stock Exchange in the consumer goods industry sector. The sample obtained from 2020-2022 amounted to 30 companies with. The data analysis method used in this study is the analytical tool used by researchers in the form of descriptive statistical analysis, classical assumption test, Multipe Regression Analysis (MRA) and hypothesis testing using SPSS version 26.0. The results provide evidence that company size affects dividend policy and liquidity can moderate liquidity on dividend policy, while profitability and free cash flow have no effect on dividend policy and liquidity fails to moderate profitability and free cash flow on dividend policy.  
Analisis Pengaruh Risiko Bisnis, Likuiditas, Pertumbuhan Perusahaan, Dan Struktur Aset Terhadap Struktur Modal Perusahaan Zaen, Muhammad Afrizal; Aris, Muhammad Abdul
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): 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.v5i2.5003

Abstract

Capital structure is used as a measuring tool to determine the ideal capital structure and is one type of information that is important to consider in decision making. This study aims to determine whether business risk, liquidity, company growth, and asset structure affect the capital structure. The approach used in the study is quantitative research. The data measured is by a numerical scale that can be examined using statistical analysis. The sample of this study is 41 mining sector companies listed on the Indonesia Stock Exchange.Sampling technique using purposive sampling technique. The sample obtained from 2020-2022 amounted to 41 companies with. The method of data analysis used in this study is an analytical tool used by researchers in the form of descriptive statistical analysis, classical assumption test, multiple linear regression test and hypothesis test using SPSS version 25.0. The results provide evidence that business risk, liquidity, and asset structure have a negative and significant effect on capital structure. While the company's growth does not affect the capital structure.
Leverage, Profitabilitas, Dan Likuiditas : Pengaruhnya Terhadap Nilai Perusahaan Dengan Moderating Variabel Kebijakan Dividen Syah, Abhirama Alam; Aris, Muhammad Abdul
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): 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.v5i2.5056

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh dari leverage, profitabilitas terhadap nilai perusahaan dengan kebijakan dividen sebagai variabel moderasi. Berdasarkan data yang diambil dari laporan keuangan perusahaan industri dasar dan kimia di Bursa Efek Indonesia tahun 2020-2022. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah purposive sampling. Sampel yang digunakan peneliti berasal dari data sekunder dari 19 perusahaan industri dasar dan kimia yang terdaftar pada Bursa Efek Indonesia. Alat analisis yang digunakan oleh peneliti berupa analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, analisis moderating regression analysis, dan uji hipotesis. Hasil penelitian memberikan bukti bahwa leverage, profitabilitas, dan likuiditas tidak berpengaruh terhadap nilai perusahaan serta kebijakan dividen dapat memoderasi leverage, dan profitabilitas terhadap nilai perusahaan, sedangkan kebijakan dividen tidak dapat memoderasi likuiditas terhadap nilai perusahaan. Kata Kunci: Nilai Perusahaan, Leverage, Profitabilitas, Likuiditas, Kebijakan Dividen, Moderasi
PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN : Studi Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Zahidah, Dipta Aqila; Aris, Muhammad Abdul
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.427

Abstract

This study aims to analyze the effect of good corporate governance and leverage on financial performance. This research method is quantitative. The data collection method in this study uses Documentary Studies and Operational Definitions and Variable Measurements. The population of this study were all LQ45 companies in 2020-2022. The sampling technique for this study was purposive sampling technique. The data analysis technique used in the study used descriptive statistical analysis. The results of this study are that the audit committee variable has no effect on the financial performance variable in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The board of directors variable has an effect on the financial performance variable in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The institutional ownership variable has no effect on the financial performance variable in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The independent board of commissioners variable has an effect on financial performance in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The managerial ownership variable affects the financial performance variable in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The leverage variable affects the financial performance variable in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022
Persepsi Wajib Pajak Orang Pribadi Pelaku UMKM Tentang Kepatuhan Pajak Setelah Berlakunya Undang-Undang Harmonisasi Peraturan Perpajakan pada Wajib Pajak UMKM Lathifa Astri Maryunianti; Muhammad Abdul Aris
Syntax Idea 6452-6463
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v6i10.8055

Abstract

Undang-Undang Harmonisasi Peraturan Perpajakan telah diberlakukan mulai tahun pajak 2022. Dalam peraturan yang baru, salah satu keringanan pajak penghasilan untuk pelaku UMKM adalah besarnya omset sampai dengan Rp500 juta tidak dikenakan pajak sesuai PP No. 23 tahun 2018. Oleh karena itu, pelaku UMKM sejak Januari 2022, belum dikenai Pajak Penghasilan jika omsetnya belum mencapai Rp500 juta. Wajib Pajak Pelaku UMKM akan dikenai pajak penghasilan, jika omsetnya dalam setahun telah melebihi Rp500 juta. Perubahan perlakuan pengenaan pajak tersebut, membuat persepsi positif bagi Wajib Pajak pelaku UMKM, sehingga mereka akan ptuh dalam melaksanakan pemenuhan kewajiban perpajakannya
Effect Of Tax Avoidance, Profitability, Liquidity And Company Size On The Value Of The Company (Empirical Study On Property And Real Estate Sector Companies Listed On The Indonesia Stock Exchange In 2020-2023) Lilis Puspasari; Muhammad Abdul Aris
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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

Abstract

The value of the company describes the well-being of the company's management and shareholders, the higher the value of the company, the better the company's performance in the eyes of investors. This study aims to determine the influence effect of tax avoidance, profitability, liquidity and company size on the value of the company. This study is included in the category of quantitative research. The Data used is secondary data. The population used in determining the sample of this study is the property and real estate sector companies listed on the Indonesia Stock Exchange in 2020-2023. Sampling techniques in this study using purposive sampling techniques, and obtained a final sample of 42 companies. The method of data collection using documentation with data analysis techniques using classical assumption test, multiple regression analysis, coefficient of determination, t test, and F test. The results of this study showed that tax avoidance, profitability, and company size affect the value of the company, while liquidity does not affect the value of the company.
Effect Of Environmental Performance, Environmental Costs, And Corporate Social Responsibility On Financial Performance Of Mining Companies Listed On The Indonesia Stock Exchange In 2020-2022 Naela Cahaya Putri; Muhammad Abdul Aris
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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

Abstract

Financial performance is a metric to assess the success of a company in its operations and profit, in assessing whether the financial performance of a company is good or not, the necessary step is to analyze its financial statements. This study aims to determine the effect of environmental performance, environmental costs, and corporate social responsibility on financial performance. This research is included in the category of quantitative research based on the use of this type of data. The Data used is secondary data. The population used in determining the sample of this study is mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. Sampling method using purposive sampling, and obtained a final sample of 34 data. This study will use quantitative research methods by applying multiple linear regression analysis to analyze data. The results of this study showed that environmental performance does not affect financial performance, while environmental costs and corporate social responsibility affect financial performance.
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.
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) Aris, Muhammad Abdul; Nabila, Alvinia; Puspawati, Dewita
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
Co-Authors Alvinia Nabila Amanda Intan Puspitasari Ananda Paravitasari Andy Dwi Bayu Bawono Annastasari, Meutia Salma Arlinda Wijayanti Azzam Dzulhi Abdul Hakim Banu Witono Dewita Puspawati Divaka Sukma Krismika Eko Prasetyo Mukti Fajar Apriyustiono 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 Novita Wardani Nursiam Ovi Itsnaini Ulynnuha Pretty Prycellia Herlambang Putri, Agni Nurhaslita Raudhah Almas Barlinti Risa Putri Wahyu Wulansari Rozaq Wahyu Pambudi Cahya Safina Tiara Rachmasari Safira Biru Hawa 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