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All Journal JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Mirai Management Hasanuddin Economics and Business Review AFEBI Accounting Review Proceeding Simposium Nasional Kelautan dan Perikanan Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Bisnis dan Akuntansi MABIS: Manajemen dan Bisnis The Indonesian Journal of Accounting Research Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Nobel Management Review Sustainable : Jurnal Akuntansi Jurnal Ekonomi Manajemen dan Sosial (JEMeS) Nautical: Jurnal Ilmiah Multidisiplin Indonesia Jurnal Akuntansi dan Keuangan Indonesia Contemporary Journal on Business and Accounting Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Bukhori: Kajian Ekonomi dan Keuangan Islam Social Sciences Insights Journal Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Celebes Journal of Community Services
Gagaring Pagalung
Universitas Hasanuddin
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Pengetahuan Wajib Pajak dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Intervening Muhammad Zaikin; Gagaring Pagalung; Syarifuddin Rasyid
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1346

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengetahuan wajib pajak dan sosialisasi pajak terhadap kepatuhan wajib pajak dengan kesadaran wajib pajak sebagai variabel intervening. Objek penelitian adalah Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Kendari. Penentuan sampel memakai Teknik accidental sampling, yang dapat didefinisikan sebagai teknik penentuan sampel berdasarkan kebetulan. Jumlah populasi dalam penelitian ini yaitu 267.023 wajib pajak. Dengan menggunakan rumus slovin, diperoleh 100 orang responden. Pengambilan data menggunakan kuesioner dengan analisis data menggunakan Partial Least Sguare (PLS), analisis statistik deskriptif, uji validitas, uji reliabilitas, dan untuk menguji hipotesis melalui analisis koefisien regresi dan statistik t. Hasil penelitian menunjukkan bahwa: pertama, pengetahuan wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Kedua, sosialisasi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Ketiga, kesadaran wajib pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Keempat, pengetahuan wajib pajak berpengaruh positif dan signifikan terhadap kesadaran wajib pajak. Kelima, sosialisasi pajak berpengaruh positif dan signifikan terhadap kesadaran wajib pajak. Keenam, kesadaran wajib pajak memediasi pengaruh pengetahuan wajib pajak terhadap kepatuhan wajib pajak. Ketujuh, kesadaran wajib pajak memediasi pengaruh sosialisasi pajak terhadap kepatuhan wajib pajak.
Dampak pandemi covid-19 terhadap kinerja keuangan perusahaan manufaktur di Indonesia Revita Dwi Aviani Pagiling; Gagaring Pagalung; Darmawati Darmawati
Nautical : Jurnal Ilmiah Multidisiplin Indonesia Vol. 1 No. 10 (2023): Nautical: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Merebaknya pandemi Covid-19 secara global termasuk Indonesia yang dimulai sejak awal tahun 2020. Di Indonesia Covid-19 pertama kali diumumkan pada tanggal 2 Maret 2020, pandemi COVID-19 yang terjadi ini mau tidak mau memberikan dampak terhadap berbagai sektor pada tataran ekonomi global. Industri manufaktur merupakan salah satu sektor yang terkena dampak dari pandemi COVID-19. Dimana industri manufaktur merupakan industri yang memberikan pengaruh besar terhadap perekonomian nasional. Penelitian ini bertujuan untuk mengetahui apakah terjadi perbedaan siginifikan kinerja keuangan perusahaan karena adanya covid-19 (studi kasus pada perusahaan manufaktur sektor aneka industry yang terdafatr Di Bursa Efek Indonesia 2018-2021). Data penelitian ini diambil sebelum dan setelah diumumkannya kasus pertama covid-19 di Indonesia. Data diolah dengan paired sample t-tes, dengan menggunakan SPSS versi 23. Dari hasil pengolah data, menunjukkan Tidak Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Likuiditas Perusahaan manufaktur aneka industri Yang Terdaftar Di BEI Sebelum dan Sesudah Pengumuman Nasional Kasus Pertama Covid-19, Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Profitabilitas Perusahaan manufaktur aneka industri Yang Terdaftar Di BEI Sebelum dan Sesudah Pengumuman Nasional Kasus Pertama Covid-19, Tidak Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Solvabilitas Perusahaan manufaktur aneka industri Yang Terdaftar Di BEI Sebelum dan Sesudah Pengumuman Nasional Kasus Pertama Covid-19 dan Terdapat Perbedaan Signifikan Rasio Keuangan Berupa Rasio Aktivitas Perusahaan manufaktur aneka industri Yang Terdaftar Di BEI Sebelum dan Sesudah Pengumuman Nasional Kasus Pertama Covid-19.
Disfunction of Wakalah Contract in Murabahah Financing of Sharia Banking in Indonesia Muh. Shadiqul Fajri AF; Gagaring Pagalung; Muslimin H. Kara
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.1331

Abstract

Murabahah financing is the most dominant financing product in Islamic banking entities in Indonesia. Several factors make murabahah financing more dominant than other financing products, including; First, the murabahah financing scheme is simpler so that it is easier for the public to understand. Second, the amount of profit margin can be known at the beginning of the contract and is fixed until the financing period ends. The application of murabahah financing in Islamic banking in Indonesia uses the murabahah bil wakalah scheme. This study uses a descriptive-qualitative method with a normative theological approach using field research techniques that focus on the flow of the murabahah bil wakalah financing process. The results showed that there was an error in the application of the murabahah bil wakalah scheme where the murabahah and wakalah contracts were signed and agreed upon in the same assembly. This of course violates the rules in muamalah fiqh which makes a murabahah (buying and selling) contract turn into a qardh (debts) contract. So, the real transaction that occurs between the Islamic banking party and the customer is a debt-receivable contract transaction, not a sale and purchase agreement.
RASIO KECUKUPAN MODAL BANK SYARIAH: ANTARA MITIGASI DAN EFISIENSI Astuti, An Ras Try; Pagalung, Gagaring; Kara, Muslimin H.
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1798

Abstract

Investor diharapkan mendapatkan informasi yang valid terkait kondisi keuangan perbankan syariah di Indonesia, olehnya paper ini perlu meninjau kaitan CAR dan OEOI dengan ROE pada perbankan syariah di Indonesia. Populasi dari 14 Bank Umum Syariah yang terkumpul di Bursa Efek Indonesia tahun 2020, berdasarkan kriteria sampel sebanyak 2 bank yakni Bank Panin Dubai Syariah dan Bank Tabungan Pensiun Nasional Syariah. Hasil uji mendapatkan CAR tidak memiliki efek pada ROE di Bank Panin Dubai Syariah, sementara Bank Tabungan Pensiun Nasional Syariah CAR memiliki efek pada ROE. Kemudian OEOI memiliki efek negative pada ROE baik di Bank Panin Dubai Syariah maupun di BTPN Syariah.
KECURANGAN : ANTARA KETAATAN SYARIAH DAN TATA KELOLA Amin, Asbi; Pagalung, Gagaring; Kara, Muslimin H.
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1799

Abstract

Rendahnya tingkat ketaatan dengan prinsip-prinsip syariah menawarkan kemungkinan bank-bank Islam bertindak curang. Studi ini ingin meninjau pengaruh ketaatan Syariah yakni Islamic Income Ratio (IsIR), Profit Sharing Ratio (PSR) dan Zakat Performance Ratio (ZPR) terhadap fraud kemudian Islamic Corporate Governance (ICG) terhadap kecurangan. Metode kuantitatif dengan populasi laporan keuangan Bank Umum Syariah yang diterbitkan periode 2015, 2016, 2017, 2018, 2019, 2020 dengan teknik Purposive Sampling ditetapkan jumlah sampel adalah 6 Bank Umum Syariah dan 6 periode laporan keuangan sehingga jumah data adalah 36 data. Data dianalisis regresi logistic dan diolah dengan bantuan software eviews 12. Hasil penelitian menemukan IsIR dan PSR tidak berpengaruh terhadap fraud. Sementara ZPR positif signifikan berefek pada fraud dan ICG negatif signifikan berefek pada fraud.
TESTING THE FACTORS THAT CAUSE HERDING BEHAVIOR ON THE INDONESIAN STOCK MARKET Talebong, Kevin; Pagalung, Gagaring; Afdal, Afdal
JURNAL AKUNTANSI DAN AUDITING Volume 21, Nomor 1, Tahun 2024
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.21.2.64-83

Abstract

This study aims to examine and analyze the effect of stock return, market capitalization, and information asymmetry on herding behavior. The data used are secondary data obtained from the annual report of the company that is the object of research. The population in this study is all companies whose shares are listed in the LQ45 stock index for 2020-2022. Sample selection using purposive sampling and data analysis was carried out by multiple linear regression analysis. The results showed that stock returns had an effect in triggering herding behavior, while market capitalization and information asymmetry had no effect on triggering herding behavior. However, stock return, market capitalization, and information asymmetry together affect herding behavior.
Impact Of Sharia-Based Product Differentiation To Encourage The Growth Of Islamic Banks In Indonesia Syarifuddin, Syarifuddin; Pagalung, Gagaring; Kara, Muslimin; Mansyur, Alif Ilman
ASY SYAR'IYYAH: JURNAL ILMU SYARI'AH DAN PERBANKAN ISLAM Vol. 7 No. 2 (2022): Asy-Syar'iyyah Desember 2022
Publisher : FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/asy.v7i2.2771

Abstract

The development of Islamic banks in Indonesia today can be said to be slow when compared to conventional banks. There are several challenges that cause this, such as capital problems, the development of sharia product innovations, to the inadequate quality of human resources, to limited infrastructure in sharia economic development. In this study, we will discuss one of these challenges, namely the development of sharia product innovation or called sharia product differentiation. The purpose of this study is to determine the effect of product differentiation, on people's decisions in choosing banks and products to be used and their impact on the development of Islamic banks in Indonesia. This research is descriptive research using secondary data related to the effect of product differentiation on Islamic banking. The population in this study are residents throughout Indonesia who use Islamic banks. The results of the study indicate that the variable in question, namely product differentiation, is considered important so that it has an impact on people's decisions to choose whether to use products from Islamic banks. This will automatically encourage the growth rate of Islamic banks in Indonesia.
BANKRUPTCY PREDICTION WITH THE ALTMAN Z-SCORE, SPRINGATE, ZMIJEWSKI, AND GROVER MODELS Reza, Muhammad Jamil; Pagalung, Gagaring; Damayanti, Ratna Ayu
Contemporary Journal on Business and Accounting Vol 3 No 2 (2023): Contemporary Journal on Business and Accounting (CjBA)
Publisher : Institut Transparansi dan Akuntabilitas Publik (INSPIRING)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58792/cjba.v3i02.40

Abstract

Purpose – This study aims to predict bankruptcy towards food and beverage subsector and finding the most accurate analysis model among the Altman Z-Score, Springate, Zmijewski, and Grover Design/methodology/approach – This analysis uses quantitative descriptive method using Ms. Excel, then performed Kruskal Wallis and accuracy test using IBM-SPSS Findings – The results by three-year average calculation using Altman Z-Score model shows that 2 out of 21 companies have the potential to go bankrupt, Springate model has 9 out of 21 companies, Zmijewski model has 3 out of 21 companies, and based on Grover model there are 2 out of 21 companies. The results of the hypothesis test showed that there were differences between the models and the Zmijewski model is the most accurate for food and beverage subsector companies. Originality – This study uses the most accurate analysis model among the Altman Z-Score, Springate, Zmijewski, and Grover by using 2017-2019 financial report data published on Indonesia Stock Exchange (IDX) Keywords: Bankruptcy, Altman Z-Score, Springate, Zmijewski, Grover Paper Type Research Result
Praktik Akuntansi dalam Penetapan Nilai Mahar (Boka) Pada Pernikahan Adat Buton di Kota Baubau: Accounting Practices in Determining The Value of Dowry (Boka) In Buton Custom Weddings In Baubau City febby rachmadani; Wiliana, Rahayu; Pagalung, Gagaring; Ayu Damayanti, Ratna
JEMeS - Jurnal Ekonomi Manajemen dan Sosial Vol. 7 No. 1 (2024): Jurnal Ekonomi Manajemen dan Sosial (JEMeS)
Publisher : Universitas Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56071/jemes.v7i1.789

Abstract

This study aims to reveal culture accounting practices in the process of determining the dowry value (boka) in traditional marriage of the Buton People in Baubau City. This research is a qualitative descriptive. Data collection was carried out through observation, interviews and documentation. The result showed that the accounting practice in determining the nominal value of the dowry (boka) was carried out in three stages, namely lukuti, pesoloi/pesolopi, and losa. The value of the dowry (boka) can be influenced by the level of the bride’s traditional social status. There is no bargaining process in the process of determining the dowry (tauraka). The process of determining the dowry (tauraka) is different from the process of setting accounting prices. Culture constructs reverse accounting with conventional accounting. Culture values are higher in values than money. Customs is above the transaction. Love underlies marriage so that the noble values of the Buton-Baubau Tribe are used in the entire process of determining the dowry (tauraka). 5 cultural values as well as money and gold as a means of paying the dowry (tauraka) of the Buton-Baubau Indigenous Tribe. The researcher found 5 meanings of the dowry value (boka) contained in the traditional wedding culture of the Buton-Baubau tribe, namely: respect, respect, readiness and responsibility, requests for permission and blessing. Prices are not always seen based on materials and numbers. Price has a different meaning from the point of view of the Buton-Baubau people.
Methods for Measuring Potential Bankruptcy of Sharia Banking Ridwan, Mukminati; Pagalung, Gagaring; Kara, Muslimin
Al-Mashrafiyah (Jurnal Ekonomi, Keuangan dan Perbankan Syariah) Vol 6 No 2 (2022): Oktober
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-mashrafiyah.v6i2.31807

Abstract

This study aims to examine the methods that can be used to measure bankruptcy in sharia banking. This study is also to examine the potential for bankruptcy which is most effectively used. The method used is descriptive qualitative method with a literature approach. The results showed that of the six bank measurement methods, all of them could not be used to measure bankruptcy in Sharia banking without being modified first. This is because all methods have constituent elements based on interest and taxes. All methods can be used when eliminating the elements of interest and taxes. However, based on the research, it was found that the most widely used method to measure bankruptcy is the Altman Z-Score model, but the Springate S-score is the most effective in detecting the bankruptcy of Sharia banking in Indonesia.
Co-Authors - Indrawan Azis, - Abdul Hamid Habbe ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Abdul Rahman Aditiya, Roby Afdal Afdal, Afdal Ahmad Nouruzzaman Aini Indrijawati Amin, Abd Rauf Muhammad Amin, Asbi Amiruddin . An Ras Try Astuti Andi Aswan Andi Ruslan ARIFUDDIN Asbi Amin Astuti, An Ras Try Ayu Damayanti, Ratna Azis, Siti Nafisah Baja, Haniek Khoirunnisa Bambang Sudibdyo Damayanti, R.A Darmawati Darmawati Darmawati Darmawati Diaraya Diaraya Diaraya Diaraya, Diaraya febby rachmadani Firman Firman Ghaliyah Nimassita Triseptya Grace T. Pontoh Habbe, Hamid Hamid Habbe, Abdul Hardyanto Rivai Hariatih Hasyim M Hasyim M Heri Irawan Hurriah Ali Hasan Jamaluddin Majid Jusni Jusni Kara, Muslimin H. KARTINI Lahar, Anniza Lusiana Kanji Luthfi, Mukhtar Mansyur, Alif Ilman Muh Shadiqul Fajri AF Muh. Abdi Imam Muhammad Ashari Muhammad Zaikin Munizu, Muzran Muslimim Kara Muslimin H. Kara Muslimin Kara Muslimin Kara Muslimin Kara Nur Hidayah Pagiling, Revita Dwi Aviani Pontoh, Grace T Rachmadani, Febby Raden Mohamad Herdian Bhakti Ratna Ayu Damayanti Reski Wardani Revita Dwi Aviani Pagiling Reza, Muhammad Jamil Ridwan, Mukminati Robert Jao Ryketeng, Masdar Safitri, Ela Salam Sekar Mayangsari ST. HADIJAH WAHID Sudirman Sudirman Suharli Syarifuddin Syarifuddin Rasyid Syarifuddin Syarifuddin Talebong, Kevin Utami, Rizky Wahyudi Yudi Wiliana, Rahayu