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All Journal Jurnal Organisasi Dan Manajemen Competitive Jurnal Akuntansi dan Keuangan Amwaluna Jurnal Ekonomi dan Keuangan Syariah Abdimasku : Jurnal Pengabdian Masyarakat International Journal of Social and Management Studies (IJOSMAS) Dedikasi: Jurnal Pengabdian Masyarakat Review on Islamic Accounting Review of Accounting and Taxation Islamic Economics Methodology Accounting and Sustainability Business and Sustainability
Taqi, Muhamad
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Village Fund Financial Fraud Prevention Model Using Analytical Hierarchy Process Method Taqi, Muhamad; Ismail, Tubagus; Meutia, Meutia; Sabaruddinsah, Sabaruddinsah; Arifin, Bustanul
Jurnal Organisasi dan Manajemen Vol. 17 No. 2 (2021)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v17i2.1366.2021

Abstract

The objectives of this study are (1). Identify the factors that cause fraud in village fund management in Banten Province (2). Develop a village fund fraud prevention model using the Analytical Hierarchy Process method. Data collection methods were carried out by in-depth interviews and Focus Group Discussion (FGD) by inviting academics and experts. The analysis technique uses the Analytical Hierarchy Process (AHP) to model the prevention of village fund fraud in Banten Province. Findings. The results of this study indicate that the actor who is considered the most dominant in the occurrence of fraud is the Village Head, and the strategy that is considered the most dominant in preventing fraud is to narrow the opportunities. When viewed from the perspective of a strategy to minimize pressure, the most important aspect is the change in external auditors, from a strategy perspective of narrowing opportunities, the most important aspect is to streamline monitoring, then from the perspective of negative rationalization strategies and positive competency strategies, the most important aspects include ethics education moral and management change, and the last aspect of the closeness of the ruler is the most important aspect in the strategy perspective to reduce arrogance.
Audit Zakat Research: A Bibliometic Analysis Taqi, Muhamad; Sabaruddinsah, Sabaruddinsah; Rusydiana, Aam Slamet
AMWALUNA (Jurnal Ekonomi dan Keuangan Syariah) Vol 6, No 1 (2022)
Publisher : Univeristas Islam Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (924.633 KB) | DOI: 10.29313/amwaluna.v6i1.7624

Abstract

This research aims to find out the trend of the development of research maps with the theme of zakat audit published by reputable journals related to Islamic economics and finance. There were 113 indexed research publications analyzed in this study. Then the data was processed and analyzed using R Bliblioshiny software to find bibliometric maps related to economic development and Islamic finance in zakat audit research. It was found that the publication of research related to the theme experienced a significant increase, and the majority of documents were in the form of journal articles. The most famous author is Sofyani H, and the most popular keyword topics are zakat and accounting. The contribution of this research is expected to be able to strengthen the transparency and accountability of the public social sector in this case the zakat institution so as to increase public trust.
The Effect of Company Size, Tax Haven, and Foreign Ownership on Thin Capitalization Practices with ROA as a Control Variable Faza, Cikal Aqilah; Taqi, Muhamad; Mukhtar
Review on Islamic Accounting Vol. 4 No. 1 (2024): Review on Islamic Accounting
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ria.v4i1.405

Abstract

The practice of thin capitalization is a form of international tax avoidance. The trick is to hoard debt to be calculated as a tax-deductible expense. This design arises because tax provisions distinguish the treatment between interest and dividends. This research examines how the size of a company, tax haven, and foreign ownership affect thin capitalization and uses Return on Asset (ROA) as a control variable. Listed on the IDX are companies from the manufacturing sector for the years 2018 to 2022, which comprise the population for this study. The research sample selection used the purposive sampling method and obtained a sample of 275 samples that met the criteria and data processing using the SPSS 25 application. This study shows the results: company size has a positive effect on thin capitalization, tax haven has a negative effect on thin capitalization, foreign ownership has no effect on thin capitalization and ROA as a control variable has no effect on thin capitalization.
THE INFLUENCE OF REGIONAL GOVERNMENT (PEMDA) CHARACTERISTICS ON AUDIT OPINION WITH REGIONAL GOVERNMENT (PEMDA) FINANCIAL PERFORMANCE AS A MEDIATION VARIABLE: Empirical Study of Regency/City Governments in Banten Province 2018 - 2021 Alfarisi, Inzaghi Fakhrij; Taqi, Muhamad; Susanto, Denny
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.175

Abstract

Purpose - With local government financial performance serving as a mediating variable, this study intends to investigate the impact of local government characteristics, whose indicators are the degree of reliance and audit results on audit opinions Design/methodology/approach - The Regency/City Government in Banten Province from 2018 to 2021 serves as the study's population. In this investigation, 8 samples were evaluated using the saturation sampling technique. The financial reports of each PEMDA, whose information was collected from the Banten Province Representative Office of the Financial Audit Board (BPK), served as the source of the data for this study. Logistic regression analysis and mediation regression analysis were the analytical techniques employed in this investigation Finding - The outcomes of this study suggest that the amount of reliance and audit findings have a favorable effect on audit opinion, but that this effect is stronger when measured using financial performance as a mediating variable. Originality -   Paper Type – Research Paper   Keywords: Dependency Level, Audit Findings, Audit Opinion, Local Government Financial Performance
Fraudulent Financial Reporting: How far has it been Researched? Puspita, Amelia Tri; Taqi, Muhamad
Accounting and Sustainability Vol. 2 No. 1 (2023): Accounting & Sutainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i1.340

Abstract

This study aims to determine the development and trend map of fraudulent financial reporting research that is published by a reputable journal in the theme of economics and finance. The data analyzed were more than 91 publications of indexed research publications. The export data is then processed and analyzed using the R Biblioshiny application program to find out the bibliometric map of the development of the research in this topic. The results showed that the number of publications on the fraudulent financial reporting research experienced a significant increase. The results show that the most popular authors are Groove H and Carcello JV, and the most popular keyword topics are Financial, Reporting, and Fraudulent. Apart from that, there are several trend topics related to fraudulent financial reporting.
Audit Fee as Mediation Effect of Company Size, Complexity of the Company and Independent Commissioners on Audit Quality Diffa, Diffa Ayomi Mayapa; Taqi, Muhamad
Accounting and Sustainability Vol. 3 No. 1 (2024): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v3i1.512

Abstract

The purpose of this research is to determine audit quality. There are three independent variables, namely company size, company complexity and also independent commissioners; the dependent variable is audit quality and the mediator variable is audit fees. This research is quantitative. This research uses secondary data in the form of financial reports and annual reports on the Indonesia Stock Exchange (BEI). The main population of this research is financial sector companies listed on the Indonesia Stock Exchange from 2018 to 2023. The purposive sampling method was used to form the research sample. For six consecutive years, 174 companies from the financial and banking sector were included in the sample. Data was processed with SPSS v25. Logistic regression and path analysis and using the Sobel online calculator. The results of this research indicate that company size and complexity do not affect audit quality, independent commissioners influence audit quality in a negative way; company size and company complexity influence in a positive way; and audit fees do not affect audit quality.
The Influence of the Cost of Debt on Tax Avoidance with Managerial Opportunism and Company Size as Moderation Variables Zafira, Aida; Taqi, Muhamad
Business and Sustainability Vol. 3 No. 1 (2024): Business and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/bs.v3i1.527

Abstract

Using managerial opportunism and firm size as moderators, this study will look at manufacturing businesses listed on the BEI from 2018 to 2022 and see how debt costs affect tax avoidance. This study used multiple linear regression analysis to draw conclusions from data collected from yearly financial reports posted on the BEI, which were selected using a purposive selection approach. Using SPSS software for data analysis, this research surveyed 54 manufacturing businesses that were listed on the Indonesia Stock Exchange between 2018 and 2022. Managerial opportunism and firm size both have the potential to amplify the favorable impact of debt costs on tax avoidance, according to this study's findings.
PENGARUH FINANCIAL DISTRESS, DAN OPINION SHOPPING TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DENGAN KOMITE AUDIT SEBAGAI VARIABEL MODERASI Manik, Cornelius Tona; Taqi, Muhamad; Susanto, Denny
COMPETITIVE Vol 8, No 2 (2024): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v8i2.11299

Abstract

A going concern audit opinion is an opinion given or issued by an independent auditor if the company is indicated to have doubts about business continuity (going concern). This research aims to examine the influence of financial distress and opinion shopping on the acceptance of going concern audit opinions with the audit committee as a moderating variable. This research is a type of quantitative research with the data used is secondary data in the form of annual reports of mining companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The number of samples taken was 23 companies using the purposive sampling method as a sampling technique. The data analysis technique used is logistic regression analysis and Moderated Regression Analysis using the IBM SPSS 25 application. Based on the results of the analysis, it is concluded financial distress and opinion shopping have a negative effect on the acceptance of going concern audit opinions. The result of the role of the moderating variable is that the audit committee is unable to moderate the influence of financial distress and opinion shopping on the acceptance of going concern audit opinions. 
Literasi tentang Kepatuhan Pajak bagi Mahasiswa dan Masyarakat Umum Ka Tiong; Dharmendra; Ferieka, Hendrieta; Ismaya, Agus; Taqi, Muhamad; Muchlish, Munawar Muchlish
Dedikasi: Jurnal Pengabdian kepada Masyarakat Vol 16 No 2 (2023): Juli-Desember
Publisher : Pusat Pengabdian Kepada Masyarakat Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32678/dedikasi.v16i2.9256

Abstract

Taxes are a source of funds for the government in order to carry out development that comes from the community. Through taxes, the government can regulate economic activities. As a phenomenon that exists in society, tax can be approached from various aspects, for example from sociology, politics, economics, law, and so on. This approach from different aspects gives a certain style to taxes. Meanwhile, from a microeconomic perspective, taxes can be seen as something that is burdensome, something that can reduce people's ability or purchasing power. So if you look at it from just this side, tax can be seen as something that is unprofitable, and something that is unprofitable usually encourages efforts to avoid it.
The Influence of Profit Management, Transfer Pricing, and Capital Intensity on Tax Avoidance with Company Size as a Moderation Variable Fitriani, Riri; Taqi, Muhamad
Islamic Economics Methodology Vol. 3 No. 1 (2024): Islamic Economics Methodology
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/iem.v3i1.542

Abstract

This research aims to determine the effect of earnings management, transfer pricing, and capital intensity on tax avoidance with company size as a moderating variable. The research objects used in this research are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2023. This research is a type of quantitative research with multiple linear regression models and Moderated Regression Analysis (MRA). In selecting samples that met the criteria, 30 companies were obtained. This research uses secondary data based on manufacturing company financial reports obtained from the Indonesia Stock Exchange website and related company websites. Data processing was carried out using the SPSS 25 application program. Partial research results showed that earnings management had an effect on tax avoidance, transfer pricing had an effect on tax avoidance, capital intensity had no effect on tax avoidance while moderated regression analysis (MRA) testing showed that company size moderated the effect of earnings management on tax avoidance, company size cannot moderate the effect of transfer pricing on tax avoidance, and company size cannot moderate the effect of capital intensity on tax avoidance.
Co-Authors Aam Slamet Rusydiana, Aam Slamet Alfarisi, Inzaghi Fakhrij Bustanul Arifin Dharmendra Diffa, Diffa Ayomi Mayapa Faza, Cikal Aqilah HENDRIETA FERIEKA, HENDRIETA Ismaya, Agus Ka Tiong Manik, Cornelius Tona Meutia, Meutia Muchlish, Munawar Muchlish Mukhtar Musyaffa, Muhammad Syihabuddin Nabila, Isyeh Salma Bilqis Ningrum, Novita Kurnia Pramesti, Nadya Arum Puspita, Amelia Tri Riri Fitriani Sabaruddinsah Sabaruddinsah, Sabaruddinsah Saputra, Muhammad Alwi Nanda Susanto, Denny Tri Lestari Tubagus Ismail Zafira, Aida