Articles
<![CDATA[Faktor Yang Mempengaruhi Keputusan Perusahaan Untuk Melakukan Kebijakan Transfer Pricing Pada Perusahaan Manufaktur ]]>
<![CDATA[yacob, Rachman]]>;
<![CDATA[Adib, Noval]]>
<![CDATA[ Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 2 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tiara.2023.1.2.33
<![CDATA[This study aims to examine the effect of tax, exchange rate and profitability on the companies’ transfer pricing policy utilising quantitative document analysis. This study analyses the secondary data of the financial reports of manufacturing companies obtained from the Indonesia Stock Exchange (IDX). The population includes manufacturing companies of the consumer goods industry listed on the IDX between 2019 and 2021, from which the samples of 20 companies according to the criteria are selected through purposive sampling method and are analysed by multiple linear regression processed by SPSS software. The results of this study exhibited that tax and profitability had a positive and significant effect on the companies’ transfer pricing decisions. In contrast, the exchange rate had no effect on the companies’ transfer pricing decisions. Abstrak Penelitian ini bertujuan untuk menguji pengaruh pajak, exchange rate dan profitabilitas terhadap keputusan perusahaan dalam melakukan transfer pricing. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan documenter. Penelitian ini menggunakan data sekunder yang diteliti dan diperoleh dari laporan keuangan perusahaan manufaktur yang diperoleh dari Bursa Efek Indonesia (BEI). Populasi penelitian ini adalah perusahan manufaktur sektor industri barang konsumsi yang terdaftar pada BEI periode 2019-2021. Pemilihan sampel menggunakan purposive sampling method. Sampel yang sesuai dengan kriteria penelitian sebanyak 20 perusahaan. Analisis data dilakukan dengan mengunakan teknik analisis regresi linear berganda. Data diolah menggunakan software SPSS. Hasil penelitian ini menunjukkan bahwa pajak dan profitabilitas berpengaruh positif dan signifikan terhadap keputusan transfer pricing perusahaan. Sedangkan exchange rate tidak berpengaruh terhadap keputusan transfer pricing perusahaan.]]>
<![CDATA[The Impact of Audit Fee and Social Incentive on Self-Efficacy Beliefs ]]>
<![CDATA[Adinugraha, Muhammad Fajri]]>;
<![CDATA[Adib, Noval]]>
<![CDATA[ Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 4 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[In order to become an accountant who applies professional norms and attitudes correctly, it is very important for accountants to learn the accounting standards that have been set by the international and domestic Association of Accountants. This study aims to determine the impact of audit fees and social incentives on self-efficacy beliefs toward auditor objectivity in each auditor domiciled in Surabaya City. This research is survey research using a quantitative research approach. The target respondents in this study consisted of 99 accountants domiciled in Surabaya City. In this study, the data were analyzed using the Smart PLS application. The results obtained in this study are audit fees and audit fees weakened by self-efficacy beliefs have no significant impact on auditor objectivity. while social incentives, self-efficacy beliefs, and social incentives weakened by self-efficacy beliefs have a significant impact on auditor objectivity. Abstract Untuk menjadi seorang Akuntan yang menerapkan norma dan sikap profesionalitas dengan benar, sangat penting bagi Akuntan untuk mempelajari standar Akuntansi yang telah ditetapkan oleh Ikatan Akuntan internasional maupun dalam negeri. Penelitian ini bertujuan untuk mengetahui pengaruh yang diberikan oleh fee audit dan insentif sosial dalam keyakinan efikasi diri terhadap objektivitas auditor di setiap auditor yang berdomisili di kota Surabaya. Penelitian ini merupakan penelitian survey dengan menggunakan pendekatan penelitian kuantitatif. Target responden dalam penelitian ini terdiri dari 99 Akuntan yang berdomisili di kota Surabaya. Dalam penelitian ini, data dianalisis menggunakan aplikasi Smart PLS. Hasil yang didapatkan adalah fee audit dan fee audit yang sudah di perlemah dengan keyakinan efikasi diri tidak berpengaruh signifikan terhadap objektivitas auditor. Sedangkan insentif sosial, keyakinan efikasi diri dan insentif sosial yang sudah di perlemah dengan keyakinan efikasi diri berpengaruh signifikan terhadap objektivitas auditor.]]>
<![CDATA[Analisis Perbandingan Kinerja Lingkungan Terhadap Nilai Perusahaan Berdasarkan Proper ]]>
<![CDATA[Nurulita, Ismi Aulia]]>;
<![CDATA[Noval Adib]]>
<![CDATA[ Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 2 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[This study aims to identify and analyze the environmental performance differences in the value of energy sector companies—listed on the Indonesia Stock Exchange from 2019 to 2022—based on PROPER. The samples, selected through purposive sampling, include the energy sector companies both achieving and not achieving PROPER. The observable secondary data of the companies’ annual reports are derived from 45 sample companies obtained within 4 years of observation with a total of 180 companies consisting of 95 companies achieving PROPER and 85 companies not achieving PROPER. The data analysis method in this study uses non-parametric data thus employing discrimination testing utilizing the Mann-Whitney Test. The results reveal that there was no significant difference in the average value of the companies between companies achieving PROPER and those not achieving PROPER. Abstract Penelitian ini bertujuan untuk mengetahui dan menganalisis adanya perbedaan Kinerja Lingkungan terhadap Nilai Perusahaan berdasarkan PROPER pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode tahun 2019-2022. Model penentuan sampel dilakukan secara purposive sampling meliputi sektor energi yang mendapatkan PROPER dan yang tidak mendapatkan PROPER. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari data laporan tahunan perusahaan, diperoleh 45 sampel perusahaan dengan 4 tahun pengamatan sehingga diperoleh jumlah data pengamatan sebanyak 180 data yang terdiri dari 95 sampel perusahaan yang mendapatkan PROPER dan 85 sampel perusahaan yang tidak mendapatkan PROPER. Metode analisis data pada penelitian ini menggunakan data non parametrik sehingga dalam melakukan uji beda menggunakan alat uji Mann Whitney Test. Hasil penelitian menunjukkan bahwa tidak ada perbedaan rata-rata yang signifikan pada nilai perusahaan antara kelompok perusahaan yang mendapatkan PROPER dengan perusahaan yang tidak mendapatkan PROPER.]]>
<![CDATA[Analisis Kapabilitas Satuan Pengawasan Intern Korporasi Dengan Menggunakan Internal Audit Capability Model ]]>
<![CDATA[Amalia, Tiara Rizky]]>;
<![CDATA[Adib, Noval]]>
<![CDATA[ Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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<![CDATA[This research aims to identify the Corporate Internal Audit Unit capability of PT X using the Internal Audit Capability Model (IA-CM) and identify the challenges in enhancing the capabilities. This research employs a qualitative method with a case study approach, involving primary and secondary data obtained from interviews, documentation, and observation. The research findings reveal the Internal Audit Unit capabilities of PT X at level 3 with notes (Level 3 DC). The challenges in the process of improving the capability of the Internal Audit Unit of PT X refer to human resources management and the absence of available policies and guidelines for activity implementation. Abstract Penelitian ini bertujuan untuk mengidentifikasi kapabilitas Satuan Pengawasan Intern (SPI) pada PT X menggunakan Internal Audit Capability Model (IA-CM) serta mengidentifikasi hambatan dalam meningkatkan kapabilitas. Penelitian ini berjenis kualitatif dengan pendekatan studi kasus. Data yang digunakan yaitu data primer dan sekunder dari hasil wawancara dan matriks hasil penilaian IA-CM. data dikumpulkan dengan metode wawancara, dokumentasi, dan observasi. Hasil penelitian menunjukkan bahwa kapabilitas SPI PT X berada pada level 3 dengan catatan perbaikan (Level 3 DC). Hambatan yang dihadapi dalam proses peningkatan kapabilitas SPI PT X berkaitan dengan pengelolaan SDM serta kebijakan dan pedoman pelaksanaan kegiatan yang masih belum tersedia.]]>
<![CDATA[The Impact Of Revenue Diversification On Bank Profitability And Stability: Evidence From Indonesia Banking Industry ]]>
<![CDATA[Susanto, Febby Olvyana]]>;
<![CDATA[Noval Adib]]>;
<![CDATA[Arum Prastiwi]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 4 (2024): Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v14i4.36770
<![CDATA[Purpose: This study aims to examine the effect of income diversification on the financial health of banks in Indonesia, focusing on income sources that significantly contribute to improving profitability and financial stability. Methodology/approach: This study uses a quantitative approach (positivism) which an associative nature. The research population consists of banking companies listed on the IDX from 2020-2023, with a sample of 168 observations selected using the purposive sampling method. The data analysis technique employs panel data regression using Eviews 12 software. Findings: The results of the regression analysis show that, total revenue diversification has a positive effect on profitability, but a negative effect on financial stability. Meanwhile, the proportion of non-interest income has a negative effect on profitability, but a positive effect on financial stability, with commission income as the most stable component of non-interest income and increasing profitability. Practical implications: This research contributes to helping bank management to be prudent in implementing income diversification strategies, by prioritizing interest income and avoiding high risk in non-interest income. The findings can also be taken into consideration for regulators in encouraging a balanced diversification strategy to maintain financial stability. Originality/value: The update in this study uses additional measurements to reveal the value of diversification that has not been discussed by previous researchers. This measurement is to differentiate diversification conditions that have similar values so that they are not considered the same. In addition, researchers also added control variables to increase the validity of the research]]>
<![CDATA[The Impact of Corporate Social Responsibility Disclosure on Company Performance ]]>
<![CDATA[Adib, Noval]]>;
<![CDATA[Alam, Muhammad Dimar]]>;
<![CDATA[Nugraha, Rizky Aditya]]>;
<![CDATA[Rachman, Helmy Aulia]]>;
<![CDATA[Kusumadewi, Areta Widya]]>
<![CDATA[ Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025 ]]>
Publisher : <![CDATA[LPPM Institut Bisnis dan Informatika Kesatuan ]]>
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DOI: 10.37641/jimkes.v13i1.3040
<![CDATA[This study expands on the influence of Corporate Social Responsibility disclosure on firm performance, with a particular focus on advertising intensity as a moderating variable. Using a quantitative research approach, we employ multiple linear regression analysis to examine the relationship between financial performance and Corporate Social Responsibility practices. The sample consists of Indonesian public companies listed in the LQ45 index from 2019 to 2022. Our findings reveal that concealing Corporate Social Responsibility has a positive impact on firm performance, highlighting the beneficial effects of transparent Corporate Social Responsibility practices. However, advertising intensity does not moderate the relationship between Corporate Social Responsibility disclosure and firm performance. These results suggest that while disclosing Corporate Social Responsibility itself improves firm performance, the level of advertising intensity does not change this relationship. This study contributes to the understanding of the role of Corporate Social Responsibility in corporate strategy and offers insights for managers and policymakers in emerging markets such as Indonesia. Future research should explore additional moderating variables and expand the analysis to other market contexts to further validate these findings.]]>
<![CDATA[Ethical values of public accountant: a critical perspective of rational-religious of Hamka ]]>
<![CDATA[Muhammad, Erfan]]>;
<![CDATA[Sudarma, Made]]>;
<![CDATA[Djamhuri, Ali]]>;
<![CDATA[Adib, Noval]]>;
<![CDATA[Eliwa, Yasser]]>
<![CDATA[ Journal of Islamic Accounting and Finance Research Vol. 6 No. 2 (2024) ]]>
Publisher : <![CDATA[Universitas Islam Negeri Walisongo Semarang ]]>
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DOI: 10.21580/jiafr.2024.6.2.23095
<![CDATA[Purpose - This study explores business practices in public accounting firms, particularly in East Java, along with ethical issues raised by the practices.Method - This study applied a qualitative approach in which data were collected through in-depth interviews with 12 public accountants from various public accounting firms. Then, the data were analysed based on a rational-religious perspective as suggested by Buya Hamka.Result - The findings of this study indicated many ethical concerns in public accountant practices, despite they comprehend about ethical standards contained in the professional code of ethics. All those problems were actuated by the financial fulfillment of the public accountant, which deviated from ethical values as signified by Hamka.Implication - Public accountants should implement Hamka’s virtues in professional practices as a reflection of Islamic principles.Originality - This research is the first study that used the virtues of Buya Hamka in public accountant practices.]]>
<![CDATA[Analisis Pemberian Kredit Usaha Rakyat Sebagai Financial Leverage Terhadap Profitabilitas UMKM Di Kecamatan Lowokwaru Kota Malang ]]>
<![CDATA[Anggi, Addina Amalia]]>;
<![CDATA[Adib, Noval]]>
<![CDATA[ Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 3 No. 4 (2024): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/reaksi.2024.3.4.314
<![CDATA[This study aims to examine the effect of people's business credit program (KUR) as financial leverage on the profitability of Micro, Small and Medium Enterprises (MSMEs) in Lowokwaru District, Malang City. This study employs quantitative approach, involving primary data collected from questionnaires. The samples include 90 respondents selected through non-probability sampling with purposive sampling method. The simple linear regression analysis utilized in this study exhibit that people's business credit program (KUR) as financial leverage has a positive and significant effect on the profitability of MSMEs in Lowokwaru District, Malang City. The positive effect implies that the increasing provision of people's business credit increases profitability. Abstrak Penelitian ini bertujuan untuk menguji pengaruh pemberian kredit usaha rakyat (KUR) sebagai financial leverage terhadap profitabilitas Usaha Mikro, Kecil dan Menengah (UMKM) di Kecamatan Lowokwaru Kota Malang. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan penelitian ini yaitu data primer. Sampel penelitian ini yaitu 90 responden yang diambil dengan teknik pengambilan sampel non-probability sampling dengan metode purposive sampling. Metode pengumpulan data yang digunakan adalah kuesioner. Teknik analisis data dalam penelitian ini menggunakan regresi linier sederhana. Hasil penelitian ini menunjukkan bahwa variabel pemberian kredit usaha rakyat (KUR) sebagai financial leverage berpengaruh positif dan signifikan terhadap Profitabilitas UMKM di Kecamatan Lowokwaru Kota Malang. Berpengaruh positif menunjukan bahwa ketika pemberian kredit usaha rakyat mengalami peningkatan maka profitabilitas juga mengalami peningkatan.]]>
<![CDATA[January Effect Anomaly On Indonesian Stock Market 2024 ]]>
<![CDATA[Putri, Primarini]]>;
<![CDATA[Adib, Noval]]>
<![CDATA[ Telaah Ilmiah Akuntansi dan Perpajakan Vol. 2 No. 4 (2024): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Brawijaya ]]>
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DOI: 10.21776/tiara.2024.2.4.156
<![CDATA[This study aims to analyze whether the January Effect anomaly exists in the Indonesian Stock Market in 2024. The January Effect refers to the phenomenon where stock prices increase significantly in January. The method used in this research is an event study, comparing abnormal returns before and during the January Effect using a paired T-test. The results show no significant differences in abnormal returns during this period, concluding that the January Effect does not occur in the Indonesian stock market in 2024. This study provides important insights for investors in determining long-term investment strategies. Abstrak Penelitian ini bertujuan untuk menganalisis apakah terdapat anomali January Effect di Pasar Saham Indonesia pada tahun 2024. January Effect mengacu pada fenomena dimana harga saham cenderung meningkat secara signifikan pada bulan Januari. Metode yang digunakan dalam penelitian ini adalah event study, yaitu membandingkan abnormal return sebelum dan saat terjadinya January Effect dengan menggunakan uji T berpasangan. Hasil penelitian menunjukkan tidak adanya perbedaan abnormal return yang signifikan pada periode tersebut sehingga disimpulkan bahwa January Effect tidak terjadi di pasar saham Indonesia pada tahun 2024. Penelitian ini memberikan wawasan penting bagi investor dalam menentukan strategi investasi jangka panjang.]]>
<![CDATA[The Nature of Contract in E-Money Gopay Top-Up Transactions ]]>
<![CDATA[Syam, Muhammad Agus]]>;
<![CDATA[Rosidi]]>;
<![CDATA[Adib, Noval]]>
<![CDATA[ The International Journal of Accounting and Business Society Vol. 32 No. 3 (2024): The International Journal of Accounting and Business Society (December 2024 - ]]>
Publisher : <![CDATA[Accounting Department, ]]>
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DOI: 10.21776/ijabs.2024.32.2.719
<![CDATA[Purpose — This paper attempts to explore the nature of the contract of Gopay balance top-up transactions through the accounting treatment applied by the Gopay e-money issuer and to find out the legal status of the discount and cashback provided by the Gopay e-money issuer. Design/methodology/approach — To know the law of a case, we need to look at the reality of that case. Through in-depth interviews with expert informants and exploring existing regulations, this paper finds conical realities in the contracts used in Gopay balance top-up transactions. Findings — The results of the search that has been carried out on the realities in the field and related regulations show that the Gopay balance top-up transaction uses the Qardh contract. So discounts and cashback are benefits provided by Gopay to Gopay users. Practical implications — Gopay e-money publishers should pay attention to the application of giving discounts and cashback to their users to avoid things that are prohibited by Islamic law. In addition, Gopay's business process must also ensure that the contract used is by Gopay's goals. Originality/value — This paper dissects Gopay balance top-up transaction activities from the accounting recognition point of view while also paying attention to other aspects closely related to the top-up transaction activity. This paper also presents novelty through data analysis techniques that support contemporary muamalat problems. Hopefully, this paper can add insight to the public, especially Gopay e-money users, regarding the Gopay e-money process business. Keywords — Accounting treatment, nature of the contract, top-up transactions, discounts, cashback. Paper type — Case study]]>
