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All Journal Akuntansi'45 Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Ekonomi dan Bisnis International Journal of Economics and Management Sciences International Journal of Economics and Management Research
Ali Muhdor
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Common Size Method For Measuring Financial Performance At PT. ABCD Bramastyo Kusumo; Ali Muhdor
International Journal of Economics and Management Sciences Vol. 1 No. 3 (2024): August : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i3.168

Abstract

This study's objective is to evaluate PT. ABSD financial results. The method used in this study is descriptive qualitative. The study's findings indicate that the company's financial performance as seen in the balance sheet statement is deemed unhealthy due to the lower liquidity value in terms of balance sheet assets. However, because businesses can raise cash and lower financial risk, income statements are seen negatively. In summary, despite the fact that the gross profit margin is declining annually, the income statement's financial performance is deemed unhealthy.
EFEKTIVITAS PEMERIKSAAN PAJAK DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA Ali Muhdor
AKUNTANSI 45 Vol. 2 No. 2 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (127.328 KB) | DOI: 10.30640/akuntansi45.v2i2.116

Abstract

Tax is one of highest sources of state revenue. Qualitative research methods are methods based on the philosophy of postpositivism. The conclusions are as follows: 1. The tax audit carried out by the audit team is in accordance with the guidelines in the Regulation of the Minister of Finance. 2. The results of the calculation of the effectiveness level, in 2015-2018 are included in the effective criteria with a percentage of 100%, and in 2019 they are included in the effective criteria with a percentage of 91.1%.3. The results of the calculation of the level of effectiveness based on the realization of tax audit receipts in 2015-2019 based on targets and the realization of ineffective audits, 4. Factors that affect tax audits include unclear taxpayer addresses, different attitudes of taxpayers, sense of responsibility responsibility of the examiner, human resources, adequate office facilities, good communication, and support from the leadership and good cooperation between leaders.
Analisis Pengaruh Jenis-Jenis Pemeriksaan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Badan (Studi Kasus pada KPP Surabaya Wonocolo) Ali Muhdor
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.340

Abstract

Tax is one of the most potential state revenues and is the backbone of state revenue in the State Revenue and Expenditure Budget (APBN). The purposes of this study are 1. To find out whether there is a partial effect of the types of tax audits on the level of compliance of corporate taxpayers at the Pratama Surabaya Wonocolo Tax Service Office? 2. To find out whether there is a simultaneous effect on the level of corporate taxpayer compliance at the Pratama Surabaya Wonocolo Tax Service Office? The results of data analysis obtained from testing the dominant influence is the Tax Audit Selection Criteria with a correlation coefficient of 0.816. This shows that there is a very strong positive correlation between the selection criteria for tax audits and taxpayer compliance at KPP Pratama Surabaya Wonocolo. The hypothesis reveals that there is no effect of routine tax audits on taxpayer compliance at KPP Pratama Surabaya Wonocolo with a large effect of only 15.7%, while the selection criteria for tax audits has an effect of 40.3%. This study provides empirical evidence that routine tax audits have no significant effect on taxpayer compliance at KPP Pratama Surabaya Wonocolo.
Pengaruh Current Ratio, Debt To Equity Ratio Dan Inventory Turnover Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Di Bei Periode 2018-2021 Ali Muhdor
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v2i3.1499

Abstract

This study aims to determine the effect of current ratio, debt to equity ratio and inventory turnover on profitability in food and beverage sub-sector manufacturing companies listed on the IDX for the 2018-2021 period. This research is a quantitative research. The population in this study is food and beverage sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The sample in this study was 21 companies through certain considerations. Data collection techniques using financial statement data. The data analysis technique uses multiple linear regression. The results of this study show that 1) the Current Ratio variable partially has no effect on profitability in food and beverage sub-sector manufacturing companies listed on the IDX for the 2018-2021 period. 2) The variable Debt to Equity Ratio partially affects the profitability of food and beverage sub-sector manufacturing companies listed on the IDX for the 2018-2021 period. 3) Variable Inventory Turnover partially does not affect profitability in food and beverage sub-sector manufacturing companies listed on the IDX for the 2018-2021 period. The results of the coefficient of determination show that the variables current ratio, debt to equity ratio and inventory turnover are able to contribute to the company's profitability by 53.8%
ANALYSIS OF INFORMATION SYSTEM MODERNIZATION IN IMPROVING INDIVIDUAL TAXPAYER COMPLIANCE AT KPP PRATAMA SUKOMANUNGGAL SURABAYA Ayu Praditias Sumono Putri; Arief Rahman; Ali Muhdor; Fitriyah Kusuma Devi
Jurnal Ekonomi Dan Bisnis Vol 19 No 1 (2025): JEB Vol 19 No 1 Maret 2025
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v19i1.101

Abstract

The Directorate General of Taxes is carrying out new innovations in the field of taxation, namely by utilizing information technology, resulting in the launch of computer taxation systems such as modernization, e-filing to make it easier for taxpayers to report annual tax returns. This research aims to evaluate the impact of implementing modernization of the tax system, especially the e-filing feature, on increasing individual taxpayer compliance at KPP Pratama Sukomanunggal Surabaya. Using a descriptive qualitative approach, this research collects data through interviews, observation and documentation. The research results show that modernization of the tax system, especially e-filing facilities, has made a significant contribution to increasing taxpayer compliance in submitting Annual Tax Returns (SPT). Ease of access, time efficiency and accuracy of data produced by the e-filing system are the main factors driving increased compliance.
THE EFFECT OF RETURN ON EQUITY ON COMPANY VALUE WITH THE INDEPENDENT BOARD OF COMMISSIONERS AND THE AUDIT COMMITTEE AS MODERATING VARIABLES Achmad Daengs GS; Enny Istanti; Diana Zuhro; Retno Susanti; Sutini Sutini; Ruchan Sanusi; Syafi'i Syafi'i; Sutopo Sutopo; Ali Muhdor; Bramastyo Kusumonegoro
International Journal of Economics and Management Research Vol. 1 No. 2 (2022): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v1i2.36

Abstract

The purpose of this study was to analyze financial performance as measured by Return on Equity (ROE) on firm value as measured by Tobin's Q as well as to analyze the Corporate Governance mechanism as a moderating variable. The aim of this research is to find empirical proof about (a) the influence of financial performance to firm value, (b) the influence of independent commissioners as moderating variable in the relationships between financial performance and firm value, (c) the influence of audit committee as moderating variable in relationships between financial performance and firm value. The sample of this research is mining firms which are listed on the Indonesia Stock Exchange (IDX) over 2008-2011. The research sample are 10 firms with 39 observations. To analyzed the data using software SPSS ver. 16.0.
Co-Authors Arief Rahman Ayu Praditias Sumono Putri Bramastyo Kusumo Bramastyo Kusumonegoro Diana Zuhro Enny Istanti Fitriyah Kusuma Devi GS , Achmad Daengs Retno Susanti Ruchan Sanusi Sutini Sutini Sutopo Sutopo Syafi'i Syafi'i