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All Journal JBTI : Jurnal Bisnis : Teori dan Implementasi AFRE Accounting Financial Review Value: Jurnal Manajemen dan Akuntansi Jurnal Riset Akuntansi dan Keuangan Journal of International Conference Proceedings Indonesian Journal of Accounting and Governance
Reza Widhar Pahlevi
Universitas Islam Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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IMPLEMENTASI KEPATUHAN SYARIAH MELALUI OPTIMALISASI DEWAN SYARIAH NASIONAL DAN DEWAN PENGAWAS SYARIAH (SEBUAH PENDEKATAN KERANGKA DASAR) Eko Prasojo; Reza Widhar Pahlevi
Value : Jurnal Manajemen dan Akuntansi Vol 14 No 2 (2019): Juli - Desember 2019
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v14i2.757

Abstract

Berkembangnya ekonomi syariah, khususnya lembaga keuangan syariah menuntut adanya pemenuhan prinsip syariah. DSN dan DPS sebagai pihak yang memberikan jaminan terhadap kepatuhan syariah telah berupaya untuk mengaplikasikannya. Sampai saat ini banyak fatwa yang diterbitkan. Namun berbagai keterbatasan terutama sumber daya menyebabkan penegakan kepatuhan syariah belum berjalan optimal. Disamping itu banyaknya masyarakat rasional yang belum siap menggunakan produk lembaga keuangan dengan prinsip syariah secara murni ikut menyumbang belum maksimalnya pemenuhan prinsip syariah. Harapan waktu yang akan datang, semua pihak termasuk masyarakat harus terus mendukung perkembangan ekonomi syariah dengan tingkat kepatuhan syariah yang tinggi. Isu tentang kepatuhan syariah senantiasa aktual di mana pihak perbankan syariah dituntut untuk inovatif dan berorientasi pada bisnis, sebagaimana perbankan sistem konvensional. Fakta ini mendorong perbankan syariah untuk mengambil posisi sedemikian rupa antara keharusan mengakomodasi tuntutan nasabah dan bisnis sebagaimana tersebut yang boleh jadi bertentangan dengan prinsip syariah dan keterikatan oleh apa yang disebut dengan kepatuhan syariah. Seluruh jajaran lembaga keuangan syariah wajib memahami seluruh ketentuan perundangan yang berlaku, sehingga kepatuhan merupakan tanggung jawab setiap individu dan tidak semata-mata tanggung jawab dari divisi Kepatuhan, demikian juga budaya kepatuhan (Compliance Culture) juga merupakan unsur penting dari seluruh kegiatan yang dilakukan oleh Bank mulai dari jajaran tertinggi yaitu Direksi sampai pegawai terendah jajaran Bank. Kata Kunci: Ekonomi Syariah, Kepatuhan Syariah, Perbankan Syariah
Prosedur Implementasi Prinsip-Prinsip Good Corporate Governance Dalam Program Corporate Social Responsibility Pada Perusahaan Daerah PDAM Kabupaten Bantul Agus Abdurahman; Reza Widhar Pahlevi
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 9, No 1 (2018): Februari 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bti.91101

Abstract

The purpose of this research is to know the implementation procedure of good corporate governance (GCG) principles in Corporate Social Responsibility (CSR) program, through the identification of stakeholders, namely commissioners, directors, and stakeholders; investivigasi GCG operational framework, and explore the procedures and implementation of GCG principles in CSR programs. The approach used in this research is qualitative approach, that is triangulation test and objectivity test. The data collection technique used interview technique, where the source of irisis comes from three stakeholders. Further analysis is performed in accordance with triangulation test approach and objectivity test. The results show that 1) Board of commissioners, directors, and stakeholders have their respective roles in the framework of developing the operational framework of GCG in PDAM Bantul. Stakeholders in PDAM Bantul play a role in mutual supervision between one party with other parties so that the company can survive in running Good Corporate Governance (GCG). 2) The design of GCG operational framework implemented by PDAM Bantul can not be separated from the close relationship between stakeholders and Corporate Social Responsibility (CSR). Stakeholders play an important role in order to formulate, develop, and implement CSR programs. In preparing the CSR program that will be implemented by PDAM Bantul, the stakeholders are also strongly supported by the application of GCG principles which are also based on the Deloitte Governance model, making it easier for PDAM Bantul to implement a well-designed CSR program. 3) PDAM Bantul from the point of view using the Deloitte Governance model has been able to manage the nine elements well so that the Good Corporate Governance (GCG) practices of PDAM Bantul well done and moreover well the application of GCG principles, the CSR program designed by PDAM Bantul can Well done.
Pengaruh Good Governance Dan Whistleblowing System Terhadap Kepatuhan Wajib Pajak Dengan Risiko Sanksi Pajak Sebagai Moderasi (Studi Empiris Pada Wajib Pajak Di Kabupaten Sleman) Syska Lady Sulistyowati; Reza Widhar Pahlevi
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 9, No 1 (2018): Februari 2018
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bti.91099

Abstract

Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue. The real effort that must be done to implement the transparency is through the bureaucracy reform movement in the service system and tax administration that is through the implementation and implementation of Good Governance. Good governance is a well-executed organizational governance, by carrying out the principles of openness, justice and accountability in order to achieve the goals of the organization. The problems that will be studied by the researcher is a social and dynamic problem. Therefore, the researcher chooses to use quantitative research method to determine how to find, collect, process and analyze the data of the research result, so that this research is expected to give input for the need of strengthening of harmony between Good Corporate Governance and Whistleblowing System and the need to create system or policies and operational procedures of taxation sanction risk required for tax compliance implementation. The results showed that there is influence between the implementation of Good Corporate Governance to tax compliance, there is influence between Whistleblowing System on tax compliance, there is no influence between the implementation of Good Corporate Governance to tax compliance if moderated by the Taxation Sanction variable and there is influence between the application of Whistleblowing System against tax compliance if it is moderated by the Taxation Sanction variable.
Sensitivitas Makroekonomi dan Moneter Terhadap IHSG Reza Widhar Pahlevi
AFRE (Accounting and Financial Review) Vol 2, No 1 (2019): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v2i1.3018

Abstract

This study aims to examine the sensitivity of the dollar exchange rate of the dollar (USD), inflation rate, SBI and the money supply against the Composite Stock Price Index. The study sample used Monthly data in the period January 1, 2008 to January 1, 2018, which data was obtained from the monthly report of Bank Indonesia. The research method used is a quantitative approach, namely Error Correction Model (ECM) with E-Views software. The results showed that the dollar (USD) exchange rate was sensitive to the Composite Stock Price Index, SBI was not sensitive to the Composite Stock Price Index, the money supply was sensitive to the Composite Stock Price Index and the inflation rate was sensitive to the Composite Stock Price Index DOI: https://doi.org/10.26905/afr.v2i1.3018
FENOMENA UNDERPRICING DAN FAKTOR YANG MEMPENGARUHI AFTERMARKET LIQUIDITY PASCA IPO DI BURSA EFEK INDONESIA Reza Widhar Pahlevi
Jurnal Riset Akuntansi dan Keuangan Vol 15, No 1 (2019): Jurnal Riset Akuntasi & Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2019.151.321

Abstract

This empirical research is intended to analyze the differences of liquidity after the IPO of financial companies with the level of liquidity of non-financial companies. Second to analyze the effect of underpricing, the stock price, the company's risk level, the volume of shares traded, managerial ownership, and the size of the company post-IPO stock liquidity. The population in this study is the company's initial public offering (going public) and listed in Indonesia Stock Exchange year period from 2000 to 2014, derived from all types of industries and companies that conduct the IPO remain registered and active in the secondary market until 2014 with technical sampling technique used is purposive sampling. The analytical tool used in this research is using independent sample t-test and multiple linear regression. Based on the result of independent test of sample t-test shows that there is difference of post-IPO liquidity between financial company and non-financial company. Second, based on the result of multiple linear regression test shows that: (1) Underpricing has an effect on share liquidity (spread) but does not affect the stock liquidity (turn over) post IPO. (2) Share price has influence to share liquidity (spread) but not affect to stock liquidity (turn over) post IPO. (3) The level of risk does not affect the liquidity of the stock (spread) but has an effect on stock liquidity (turn over) post IPO. (4) The volume of shares traded has an influence on stock liquidity (spread) and post-IPO turnover. (5) The size of the company has an influence on stock liquidity (spread) and stock liquidity (turn over) of post-IPO shares. (5) Managerial ownership does not affect the stock liquidity (spread) but has an effect on stock liquidity (turn over) post-IPO. Keywords : Underpricing, Spread, Turn Over and  Liquidity  ABSTRAK Penelitian empiris ini dimaksudkan untuk menganalisis perbedaan likuiditas pasca IPO perusahaan keuangan dengan tingkat likuiditas perusahaan non-keuangan. Kedua untuk menganalisis pengaruh underpricing, harga saham, tingkat risiko perusahaan, volume saham yang diperdagangkan, kepemilikan managerial, dan ukuran perusahaan terhadap likuiditas saham pasca IPO. Populasi pada penelitian ini adalah perusahaan yang melakukan penawaran umum perdana (go public) dan terdaftar di Bursa Efek Indonesia periode tahun 2000-2014, berasal dari semua jenis industri serta perusahaan yang melakukan IPO tersebut tetap terdaftar dan aktif di pasar sekunder sampai tahun 2014 dengan teknik pengambilan sampel yang digunakan adalah teknik purposive sampling. Alat analisis yang digunakan pada penelitian ini adalah menggunakan independent sampel t-test dan regresi linear berganda. Berdasarkan hasil uji independent sampel t-test menunjukkan bahwa terdapat perbedaan likuiditas pasca IPO antara perusahaan keuangan dan perusahaan non keuangan. Kedua, berdasarkan hasil uji regresi linear berganda menunjukkan bahwa : (1) Underpricing mempunyai pengaruh terhadap likuiditas saham (spread) namun tidak berpengaruh terhadap likuiditas saham (turn over) pasca IPO. (2) Harga saham mempunyai pengaruh terhadap likuiditas saham (spread) namun tidak berpengaruh terhadap likuiditas saham (turn over) pasca IPO. (3) Tingkat risiko tidak berpengaruh terhadap likuiditas saham (spread) namun mempunyai pengaruh terhadap likuiditas saham (turn over) pasca IPO. (4) Volume saham yang diperdagangkan mempunyai pengaruh terhadap likuiditas saham (spread) dan likuiditas saham (turnover) pasca IPO. (5) Kepemilikan Managerial tidak berpengaruh terhadap likuiditas saham (spread) namun mempunyai pengaruh terhadap likuiditas saham (turn over) pasca IPO. (6) Ukuran perusahaan mempunyai pengaruh terhadap likuiditas saham (spread) dan likuiditas saham (turn over) saham pasca IPO. Kata kunci : Underpricing, Spread, Turn Over dan  Liquidity
Determinants Creative MSMEs Financial Literacy In The Special Region Of Yogyakarta And Effect Of Competitive Advantage Siti Resmi; Reza Widhar Pahlevi; Fran Sayekti
Journal of International Conference Proceedings (JICP) Vol 2, No 2 (2019): Proceedings of the 4th International Conference of Project Management (ICPM) Man
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v2i2.615

Abstract

Financial Literacy is knowledge about financial management that is owned in order to develop for a more prosperous life in the future. The urgency of financial literacy is to make education efforts in the financial sector to the people of Indonesia in order to be able to manage finances intelligently. Good financial literacy can produce good financial reports so that financial information can be accessed quickly and easily. Furthermore, it can be used for more accurate decision making and as a basis for winning competition. The good and poor level of financial understanding is influenced by recent education and gender. The phenomenon that occurs in Creative MSMEs throughout the Special Region of Yogyakarta shows increasingly competitive market conditions and increasingly limited natural resources so that new breakthroughs are needed to create creative and innovative products. Creative MSMEs often experience delays in their development due to various conventional problems that have not been resolved completely. Strategic efforts are needed to improve the performance and sustainability of Creative MSMEs, including increasing financial literacy so as to increase competitive advantage. This study took samples of Creative MSMEs throughout the Special Region of Yogyakarta, totaling 269 MSMEs throughout the Special Region of Yogyakarta. Data analysis using the Structural Equation Modeling (SEM) model shows that financial literacy is influenced by the latest education of MSME actors, the latest education also influences the competitive advantage of Creative MSMEs in the Special Region of Yogyakarta. But gender does not affect financial literacy and the competitive advantage of Creative MSMEs in the Special Region of Yogyakarta. While financial literacy has an influence on the competitive advantage of Creative MSMEs in the Special Region of Yogyakarta.
CRITICAL STUDY OF OPTIMIZATION OF ISLAMIC CORPORATE GOVERNANCE IMPLEMENTATION TO ACHIEVE COMPANY PERFORMANCE Reza Widhar Pahlevi
Indonesian Journal of Accounting and Governance Vol. 3 No. 1 (2019): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/gk75jn54

Abstract

Guidelines for Good Corporate Governance an Islamic perspective have a broader context, do not separate roles and responsibilities in all stakeholders actions under the auspices of Islamic sharia law. There are differences in concepts and perspectives between western perspective (Anglo Saxon and European) Good Corporate Governanceand Islamic perspectives. The difference in the very basic point of view that Good Corporate Governance is the Islamic perspective comes from tawhid, shari'ah, and the concept of shura. Islamic Good Corporate Governance guidelines focus on the role of stakeholders related to the company. The development of science that occurs in the perspective of Good Corporate Governance begins on the basis of agency theory which states that there is a separation between ownership and management that has the potential to cause agency problems, ways to overcome agency problems through the implementation of Good Corporate Governance. Implementation of guidelines for Good Corporate Governance is an obligation for the company. This is more aimed at the existence of responsibility to the public (public accountability) relating to the company's operational activities and it is expected that the company can comply with the provisions outlined in a positive law. In addition, this is related to the level of compliance of sharia with sharia principles as described in the Qur'an, Hadith, and Ijma 'of the Ulama. Research related to Good Corporate Governance in the Islamic perspective with the achievement of company performance is expected to provide an overview of the Good Corporate Governance framework that recognizes the rights of stakeholders as determined by law and encourages active cooperation between companies and stakeholders to create employee welfare, performance, and corporate sustainability.
Co-Authors Agus Abdurahman Eko Prasojo Fran Sayekti Siti Resmi Syska Lady Sulistyowati