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All Journal Media Mahardhika YUME : Journal of Management Jurnal Ilmiah Akuntansi Manajemen JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Syntax Fusion : Jurnal Nasional Indonesia Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang Journal of Law & Policy Review Jurnal Publikasi Ekonomi dan Akuntansi
Arman, Andi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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PENGARUH FEE AUDIT DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE Ismail, mira; Arman, Andi; Mellisyah, Mellisyah; Muhaimin, Muhaimin; Muttiarni, Muttiarni; Salam, Salam
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i2.899

Abstract

This quantitative research focuses on examining the impact of audit fees and firm size on tax avoidance. Secondary data, specifically financial reports published on www.idx.co.id, is utilized for this study. The population consists of mining companies, and purposive sampling is employed to select a sample of 138 companies. The analysis is conducted using the e-views software. The results indicate a positive and significant influence of audit fees on tax avoidance. A high audit fee does not imply a company's willingness to comply with tax regulations, but rather companies aim to minimize potential fiscal correction effects that may inflate profits. Proactive measures are taken to mitigate the impact, ensuring that the taxes paid are not excessively high. Additionally, firm size shows a positive and significant impact on tax avoidance
Analysing The Impact Of Green Marketing Strategies On Consumer Purchasing Selesction Syahraeni, A.Tenri; Indrayani, Syarthini; Salam, Salam; Sarda, Sultan; Muhaimin, Muhaimin; Arman, Andi; Mira, Mira; Rusdi, Muh.
YUME : Journal of Management Vol 5, No 2 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i2.2644

Abstract

Penelitian ini akan menguji secara empiris apakah green marketing dalam hal ini adalah Harga, Produk, distribusi, promosi dan pengetahuan berpengaruh terhadap pilihan konsumen pada produk kecantikan bodyshop. Jenis penelitian yang digunakan dalam penelitian adalah Quantitative research dengan pendekatan Causal research. Adapun populasi adalah mahasiswa prodi akuntansi dan manajemen yang secara aktif terdaftar pada Universitas Muhamamdiyah Makassar. Dengan tekhnik pengambilan sampel adalah purposive sampling dengan jumlah 113 sampel yang teruji. Pengujian Hipotesis dilakukan dengan menggunakan alat uji SPSS for windows 24.0 dengan pengujian variabel independen yaitu Harga, Produk, distribusi, promosi dan pengetahuan dan variabel dependen yaitu pilihan konsumen . Adapun hasil penelitian menunjukan bahwa Harga, Produk, distribusi, promosi dan pengetahuan berpengaruh terhadap pilihan kustumer untuk membeli atau tidak membeli produk bodyshop. Ini berarti Pada produk yang ramah lingkungan, banyak konsumen menganggap bahwa green product memiliki nilai dan manfaat yang baik bagi dirinya dan lingkungan karena berasal dari bahanbahan yang alami. Untuk alasan tersebut, konsumen green product menganggap bahwa uang yang dikeluarkan sebanding dengan manfaat yang diterima, begitupun dengan promosi, distribusi dan tentunya pengetahuan menjadi dasar dan preferensi bagi konsumen untuk memilih produk tersebut.Kata kunci: Pemilihan Custumer, Green marketing
The Coding Effect of Institutional Ownership on Political and Tax Avoidance Behavior Muhaimin, Muhaimin; Arman, Andi; Wahid, Abdul; Putriani, Ade Irma; Yunus, Muh
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i3.3233

Abstract

Purpose: This study investigates the influence of political connections on tax avoidance and examines the moderating role of institutional ownership in Indonesia’s mining sector. Methodology: Quantitative research with a causal approach was conducted using a sample of 18 mining companies listed on the Indonesian Stock Exchange over four years, totalling 72 observations. Data were analysed using SPSS 24.0, applying Moderated Regression Analysis (MRA). Results: Political connections positively and significantly influenced tax avoidance. However, institutional ownership does not significantly affect tax avoidance and does not moderate the relationship between political connections and tax avoidance. Conclusions: Political connections significantly increase tax avoidance, giving firms favourable treatment. Institutional ownership had no moderating effect. Although legal, tax avoidance harms state revenue, highlighting the need for stricter regulations and transparency. Limitations: This study is limited to mining sector companies in Indonesia, which restricts the generalizability of the findings to other sectors or countries. Further research could compare results across countries with similar economic and cultural contexts, such as developing Asian countries, to enhance their representativeness. Contributions: This study adds to the literature by highlighting the unique role of political connections in tax avoidance within Indonesia's mining sector and demonstrating that institutional ownership may not always serve as an effective moderating factor. It also emphasizes the need for improved regulatory oversight and governance to mitigate tax avoidance practices linked to political affiliations.
Analisis Potensi Kerjasama PT Dirgantara Indonesia dan Korean Aerospace Industries dalam Produksi Pesawat Latih Militer Juanda, Teguh; Arman, Andi; Kustiawan, Bambang
Journal of Law & Policy Review Vol 3, No 1 (2025): Journal of Law & Policy Review, June 2025
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jlpr.v3i1.607

Abstract

PT Dirgantara Indonesia merupakan industri pertahanan nasional di bidang dirgantara yang telah menjalin berbagai bentuk kerja sama internasional, seperti co-production, offset, dan pembelian pesawat maupun komponennya. Salah satu mitra strategisnya adalah Korean Aerospace Industries (KAI). Meskipun telah banyak bekerja sama, belum ada kolaborasi khusus dalam produksi bersama pesawat latih militer. Penelitian ini bertujuan menganalisis potensi kerja sama antara PT Dirgantara Indonesia dan KAI dalam pengembangan pesawat latih militer masa depan. Dengan pendekatan kualitatif deskriptif analitik, data dikumpulkan melalui wawancara dan studi literatur. Hasil kajian menunjukkan bahwa kedua perusahaan memiliki potensi besar untuk bekerja sama, mengingat keberhasilan proyek KFX/IFX dalam pengembangan pesawat tempur generasi 4.5. Selain itu, PT Dirgantara Indonesia juga telah terlibat dalam pengadaan pesawat KT-1B serta memiliki tenaga ahli berpengalaman dalam pengembangan pesawat turbo propeller
Membangun Sisitem Pertahanan Udara Terintegrasi Koopsud I dalam Menghadapi Ancaman di Laut China Selatan Sapriduan, Sapriduan; Arman, Andi; Sutanto, Rudy
Journal of Law & Policy Review Vol 3, No 1 (2025): Journal of Law & Policy Review, June 2025
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/jlpr.v3i1.610

Abstract

Laut China Selatan (LCS) merupakan kawasan strategis yang penuh dengan dinamika geopolitik dan sengketa wilayah, khususnya terkait klaim sepihak China melalui "nine-dash line" yang mencakup wilayah Zona Ekonomi Eksklusif Indonesia di Laut Natuna Utara. Penelitian ini bertujuan mengkaji urgensi pembangunan sistem pertahanan udara terintegrasi oleh Komando Operasi Udara I (Koopsud I) sebagai respon terhadap ancaman tersebut. Dengan menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui studi literatur, wawancara mendalam, dan analisis dokumen kebijakan. Hasil penelitian menunjukkan bahwa sistem pertahanan udara berbasis radar canggih, sensor optik-inframerah, dan sistem komando-kontrol (C2) memiliki peran vital dalam deteksi dini dan respons cepat terhadap pelanggaran wilayah. Selain itu, penguatan skadronudara tempur, integrasi sistem senjata, dan keamanan siber turut menjadi elemen strategis. Penelitian ini juga menyoroti tantangan implementasi seperti keterbatasan anggaran, kebutuhan alih teknologi, serta koordinasi antarinstansi. Kesimpulannya, sistem pertahanan udara terintegrasi merupakan solusi adaptif yang mendukung kedaulatan dan stabilitas nasional Indonesia di kawasan LCS.
Development Of Physical Training Patterns At Husein Sastranegara Air Force Base To Improve Physical Fitness To Support The Tasks Of The Air Force Dwi Ariyanti, Devi; Eko, Bambang; Arman, Andi
Jurnal Syntax Fusion Vol 5 No 06 (2025): Jurnal Syntax Fusion: Jurnal Nasional Indonesia
Publisher : CV RIFAINSTITUT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/fusion.v5i06.441

Abstract

Physical training is a crucial element in preparing Indonesian Air Force personnel to face the high physical and mental demands of their duties. This article examines the development of physical training at Husein Sastranegara Air Base and its impact on improving the physical fitness of personnel. Through a qualitative approach, this study collected data from various sources, including in-depth interviews with physical trainers, personnel, and medical staff, as well as document analysis related to the physical training program. The study results indicate that the development of a structured and scientifically-based physical training program has a significant impact on the physical fitness of personnel. Programs that include cardiovascular, strength, agility, and flexibility exercises, tailored to the operational needs of the Indonesian Air Force, can enhance the overall physical performance of personnel. Moreover, active participation in these programs also contributes to reducing injury rates and improving mental health. The implications of these findings suggest that investment in facilities and resources for physical training, as well as the development of a comprehensive curriculum, are essential steps to support the Indonesian Air Force's mission. This article recommends increased budget allocation and attention to physical training as an integral part of human resource development strategies at Husein Sastranegara Air Base.
Pengaruh CEO Narsisme dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Muttiarni, Muttiarni; Mira, Mira; Putri, Lulu Nurrahmawati; Nurmagfirah, Nurmagfirah; Indrayani, Syarthini; Arman, Andi
Jurnal Ilmiah Akuntansi Manajemen Vol. 5 No. 1 (2022): April
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v5i1.2045

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh CEO narsisme dan ukuran perusahaan terhadap kinerja keuangan. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dengan pendekatan explanatory research. Subjek yang dijadikan populasi adalah seluruh perusahaan manufaktur yang terdaftar di bursa efek Indonesia tahun 2018-2020 dengan menggunakan purposive sampling diperoleh sebanyak 60 sampel. Pengujian hipotesis menggunakan alat pengujian IBM SPSS 25 for windows. Adapun hasil penelitian menunjukkan bahwa perilaku CEO narsisme tidak berpengaruh terhadap kinerja keuangan. Ukuran perusahaan tidak berpengaruh terhadap kinerja keuangan.
KEMAMPUAN MANAJERIAL DAN AGRESIVITAS PAJAK : STUDI PADAPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2019-2024) Anti, Anti; Arman, Andi; Mira, Mira
Jurnal Ekonomi Ichsan Sidenreng Rappang Vol 4 No 2 (2025): Hal
Publisher : Universitas Ichsan Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61912/jeinsa.v4i2.320

Abstract

This study aims to examine the effect of managerial ability on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2024 period. In addition to the independent variable of managerial ability proxied by Asset Turnover (ATO), this study also employs control variables including profitability (Return on Assets), firm size, leverage (DER), capital expenditure, and SG&A expenses. The research method used is quantitative with a purposive sampling technique, resulting in a total of 198 observations from 33 manufacturing companies over six years of observation. Data analysis was conducted using panel data regression with the Pooled OLS model using EViews 13 software. The results showed that the independent variable of managerial ability has no significant effect on tax aggressiveness. Similarly, the control variables of profitability, firm size, leverage, capital expenditure, and SG&A expenses all showed no significant effect on the level of tax aggressiveness of manufacturing companies in Indonesia during the observation period. The Adjusted R-squared value of 0.89% indicates that the research model has a very low ability to explain the variation in tax aggressiveness, while the remaining 99.11% is influenced by other factors outside the research model.
Pengaruh Penggunaan Digital Payment Terhadap Kinerja UMKM di Kota Makassar Zaldy, Zaldy. M; Arman, Andi; Darwin, Khadijah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i1.5721

Abstract

This study aims to determine the effect of digital payment usage on the performance of MSMEs in Makassar City. The method used was quantitative with a simple linear regression technique on 99 MSME respondents. The analysis results show that digital payment usage has a positive and significant effect on MSME performance, with a calculated t-value of 9.646 > t-table 1.984 and a significance level of 0.000 < 0.05. The R-square value of 0.490 indicates that 49% of the variation in MSME performance is explained by the use of digital payments. This study concludes that digital payments play a significant role in improving MSME performance. It is recommended that MSMEs utilize these services more actively and that the government support them through digital training.
Co-Authors Abdul Wahid Anti, Anti Darwin, Khadijah Dwi Ariyanti, Devi Eko, Bambang Indrayani, Syarthini Ismail, mira Juanda, Teguh Kustiawan, Bambang Mellisyah, Mellisyah Mira Mira Muh. Rusdi Muhaimin Muhaimin Muttiarni, Muttiarni Nurmagfirah, Nurmagfirah Putri, Lulu Nurrahmawati Putriani, Ade Irma Rudy Sutanto Salam, Salam Sapriduan, Sapriduan sarda, Sultan Syahraeni, A.Tenri Yunus, Muh Zaldy, Zaldy. M