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All Journal Journal Of Management Science (JMAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Aplikasi Perpajakan
Basyir, Ashar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH FINANCIAL DISTRESS DAN CORPORATE RISK TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERBANKAN Dewi, Ghina Kemala; Basyir, Ashar
Ekonomica Sharia: Jurnal Pemikiran dan Pengembangan Ekonomi Syariah Vol 10 No 1 (2024): Jurnal Ekonomica Sharia : Jurnal Pemikiran dan Pengembangan Ekonomi Syariah - Ag
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/esha.v10i1.1115

Abstract

Tax avoidance merupakan suatu strategi pajak yang agresif yang dilakukan oleh perusahaan untuk meminimalkan beban pajak. Para pelaku mengatur secara cermat dalam memanfaatkan hal-hal yang belum diatur dalam undang-undang perpajakan meskipun tindakan ini merugikan negara. Hal ini dilakukan karena perusahaan sebagai salah satu wajib pajak menganggap bahwa pajak tidak memberikan manfaat langsung sehingga perusahaan menginginkan pembayaran pajak seminimal mungkin. Penelitian ini bertujuan untuk menganalisis pengaruh financial distress dan corporate risk terhadap tax avoidance secara parsial maupun simultan. Populasi yang digunakan adalah perusahaan perbankan yang terdaftar di BEI eperiode 2019-2021. Teknik pengambilan sampel dilakukan dengan purposive sampling berdasarkan kriteria sehingga didapat jumlah sampel sebanyak 12 perusahaan. Metode analisis data yang digunakan dalam penelitian adalah analisis regresi linier berganda dengan alat yang digunakan yaitu SPSS. Hasil penelitian menunjukan bahwa secara parsial, financial distress dan corporate risk berpengaruh negatif terhadap tax avoidance. Secara simultan, financial distress dan corporate risk secara bersama-sama mempengaruhi nilai perusahaan.
Analysis of cash flow statements at PT. Gajah Tunggal, Tbk for the period 2018-2022 Dewi, Maria; Basyir, Ashar; Agustiani, Rizki Muti
Junal Ilmu Manajemen Vol 8 No 1 (2025): January: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/jmas.v8i1.626

Abstract

Financial statements are reports that present a company's financial condition at a specific point in time or over a certain period. This research aims to analyze the cash flow statements of PT. Gajah Tunggal Tbk for the period 2018-2022. The research method employs quantitative data, and the type of data used is secondary data obtained from (https://www.gt-tires.com) and (https://www.idx.co.id/id). The analysis utilizes the operating cash flow ratio, capital expenditure ratio, total debt ratio, cash flow to net income ratio, and cash coverage to interest ratio. The results indicate that PT. Gajah Tunggal Tbk's financial performance, as reflected in its cash flow ratios, falls below 1 (<1) or is considered less favorable when analyzed using the operating cash flow ratio, capital expenditure ratio, total debt ratio, and cash flow coverage to interest ratio. However, the cash flow to net income ratio shows a value above 1 (>1), indicating a favorable result.
Financial Ratio Approach to Analyze Financial Performance: Comparison Before and After Merger Dewi, Ghina Kemala; Basyir, Ashar
Journal of Business and Economics Research (JBE) Vol 6 No 1 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i1.5440

Abstract

A merger is the process of combining two or more companies, where one company is maintained and the other is dissolved, with the assets of the dissolved company being transferred to the remaining company without liquidating it first. This study aims to determine the differences in financial performance at PT Bank CIMB Niaga Tbk before and after the merger by using a general financial analysis method, namely financial ratio analysis. The data used in this research is secondary data in the form of annual financial statements of PT Bank CIMB Niaga Tbk, taken from the period before the merger (2006-2007) and after the merger (2008, 2019, 2020). The type of data used in this study is quantitative research data. Quantitative data refers to data presented in the form of numbers that can be calculated with specific units. Financial performance is assessed using 4 indicators: Current Ratio, Debt to Equity, Net Profit Margin, and Total Asset Turnover. Based on the results of this study, it shows that from the four ratios calculated, two ratios had a positive change: the liquidity ratio measured using the Current Ratio and the profitability ratio measured using Net Profit Margin. There are two ratios that experienced negative changes after the merger: the solvency ratio measured using Debt to Equity Ratio and the activity ratio measured using Total Asset Turnover. The overall result from the calculations of these four ratios shows that there is a significant difference in financial performance before and after the merger. A limitation in this study is the ratio-based approach, where each financial ratio is measured individually. As a result, this study cannot be generalized to other studies.
PENERAPAN METODE MARK UP PRICING BERBASIS FULL COSTING DALAM MENENTUKAN HARGA JUAL PRODUK Basyir, Ashar; Erny Pratiwi; Dyah Palupi; Dini Dwi Ermawati
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.125

Abstract

This scientific paper aims to evaluate the selling price determined by the company and compare it with the selling price calculated using the mark-up pricing method, based on the full costing method of calculating the cost of production. This study uses primary data, with data collection methods including interviews and observation. The results of this research show a difference between the selling price set by the company and the one calculated using the mark-up pricing method. The company’s calculation resulted in a value of Rp 20,384, which was rounded down to Rp 20,000, while the mark-up pricing method yielded a value of Rp 23,776.98. This difference is due to the fact that the company has not accounted for all costs involved in the production cost calculation process.
The Influence of Financial Performance and Company Size on Firm Value: An Empirical Study on Pharmaceutical Issuers Sutadipraja, Marista Winanti; Basyir, Ashar; Dewi, Ghina Kemala; Pradita , Afrila Eki; Permanasari, Astried
ARBITRASE: Journal of Economics and Accounting Vol. 5 No. 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v5i3.2270

Abstract

Company value is an important indicator for investors in making decisions. This study aims to determine whether Return on Assets (ROA), Leverage, and Company Size influence Company Value in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The methods used in this study are Multiple Linear Regression Analysis, Descriptive Statistics, Classical Assumption Testing, and Hypothesis Testing. The population in this study was 10 pharmaceutical industry companies, which were then selected into four companies using the Purposive Sampling method. The analytical tool used in this study was the SPSS program. The results show that Return on Assets (ROA) does not significantly influence the company value variable proven with a significant value of 0.967 > 0.05. While Leverage and Company Size have a significant effect on the company value variable. The results of each variable obtained values below 0.05 (0.000 < 0.05) and (0.003 < 0.05). Return on Assets (ROA), Leverage, and Company Size have a simultaneous and significant effect on company value
Co-Authors Agustiani, Rizki Muti Dewi, Ghina Kemala Dini Dwi Ermawati Dyah Palupi Erny Pratiwi Maria Dewi, Maria Permanasari, Astried Pradita , Afrila Eki Sutadipraja, Marista Winanti