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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society JOIV : International Journal on Informatics Visualization JIA (Jurnal Ilmiah Akuntansi)
M. Achsin
Universitas Brawijaya
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : JAM : Jurnal Aplikasi Manajemen

 1 
VALUE CHAINS AND ILLICIT FINANCIAL FLOWS FROM TRADE MISINVOICING: INDONESIA-SINGAPORE Rusydi, Mohamad Khoiru; Irianto, Gugus; Achsin, M.
Jurnal Aplikasi Manajemen Vol. 21 No. 2 (2023)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.02.16

Abstract

This study aimed to analyze the potential for illicit financial flows with the practice of misinvoicing the impact of differences in recording the value of exports and imports of Indonesia and Singapore, as well as calculating the potential loss of state revenue from the tax sector of the trade balance disparity in Indonesia and Singapore. This research is a type of quantitative research. The data source is secondary data collected from the Indonesia-Singapore trade balance in 2016-2020 with a sample of 20 leading Indonesian export commodities to Singapore. Data analysis focuses on estimating the size of illicit financial flows and the potential loss of state revenue. The trade misinvoicing scenario is under-invoicing exports and over-invoicing exports. Meanwhile, the focus is on under-invoicing exports for calculating the potential lost state revenue. This study has found that from the 20 commodities traded between Indonesia and Singapore, there was a difference between over-invoicing and under-invoicing of US$.830 million, which means that illicit financial flows from Indonesia to Singapore have reached US$830 million from trade misinvoicing practices from Indonesia 2016 to 2020. Meanwhile, the potential loss of state revenue from the tax sector due to under-invoicing exports in the 5 (year) 2016-2020 period is around US$563 million. This potential loss results from Income Shifting by exporting companies to Singapore.
Pengaruh Agency Cost terhadap Kebijakan Dividen Auditta, I Gede; Sutrisno, .; Achsin, M.
Jurnal Aplikasi Manajemen Vol. 12 No. 2 (2014)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/

Abstract

This study aimed to examine the effect of insider ownership, Ownership Dispersion, Free Cash Flow, Asset Collateralizable and Institutional Ownership on tigkat agency costs paid by the company, which is measured by the amount of the Dividend Payout Ratio companies listed in Indonesia Stock Exchange in the period between the years in 2008 until 2011 this type of research is to use secondary data with the model of explanation of science that aims to hypotesis testing. The data used in this study in the form of annual financial statements derived from the annual financial statements of a public company in 2008, 2009, 2010 and 2011 data collection technique used is the technique of data pooling or merging data. The results of this study indicate that the variables Insider Ownership does not have a significant effect on the Dividend Payout Ratio Asset Collateralizable while variable, instutional Ownership negative effect on Dividend Payout Ratio and Free Cash Flow positive effect on Dividend Payout Ratio.
Co-Authors . Sutrisno Aji Dedi Mulawarman Aripratiwi, Ratna Anggraini Bintang Ryan Ramadhani Eko Ganis Sukoharsono Emilio Feryawan Ariesta FATHONI SEPTA CHARISMA Gugus Irianto Habib Muhammad Shahib I Gede Auditta Iswahyudi, Aries Iwan Triyuwono Mohamad Khoiru Rusydi Rakhmatullah, Hans Wakhida Rizal Aripoerwo Satriyo Adi Wicaksono Surya Fihandoko Thahirah, Khadijah Ath Unti Ludigdo Yeney Widya Prihatiningtias