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All Journal Jurnal Reviu Akuntansi dan Keuangan The Indonesian Accounting Review TEMA (Jurnal Tera Ilmu Akuntansi) The International Journal of Accounting and Business Society EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis MIX : Jurnal Ilmiah Manajemen Jurnal Bisnis, Manajemen, dan Informatika Journal of Livestock Science and Production AFRE Accounting Financial Review Jurnal AKSI (Akuntansi dan Sistem Informasi) Assets: Jurnal Akuntansi dan Pendidikan INVENTORY: JURNAL AKUNTANSI International Journal of Social Science and Business JIA (Jurnal Ilmiah Akuntansi) Quantitative Economics and Management Studies Journal of Accounting Research, Organization and Economics (JAROE) Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA) Asian Journal of Management, Entrepreneurship and Social Science
Syaiful Iqbal
Universitas Brawijaya
Aerospace Engineering Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Mathematics Neuroscience Social Sciences Veterinary Other

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The effect of combination of black garlic and turmeric on laying sequence of Magelang duck infected with Salmonella enteritidis Monica Sonia Indri Pradipta; Yosephine Laura Raynardia Esti Nugrahini; Kurnia Islamia; Budi Santoso; Rio Kayisa; Syaiful Iqbal; Maulana Tri Andhani; Rifka Triyanto; Ujan Satrio
Journal of Livestock Science and Production Vol 3, No 2 (2019): Journal of Livestock Science and Production
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/jalspro.v3i2.2039

Abstract

The digestive tract is the main key to an animal's health which manifests livestock productivity. Healthy animals produce optimal livestock productivity. The purpose of this study was to determine egg production from a combination of turmeric and garlic against Salmonella enteritidis infection or commonly referred to as Salmonellosis disease. The method of preparing turmeric and garlic is done by giving heat treatment at a temperature of ± 70° C, then given by mashing. The results showed that after infection with Salmonella enteritidis, abnormal egg-laying occurred, namely eggs are very small than normal. The productivity of magelang ducks infected by Salmonella enteritidis and supplemented with black garlic and turmeric (P2) can pursue control treatment (P0) and treatment without infection plus black garlic and turmeric supplementation (P1). Whilst, egg weight from treatment P1 was heavier than P0 and P2 after infection. It can be concluded that the addition of black garlic and turmeric can improve both egg productivity and egg weight. The productivity of Magelang duck eggs infected by Salmonella enteritidis and added turmeric and black garlic can recover within 2.5 weeks after infection.Keywords: Duck of Magelang, Salmonella enteritidis, black garlic, turmeric                The digestive tract is the main key to an animal's health which manifests livestock productivity. Healthy animals produce optimal livestock productivity. The purpose of this study was to determine egg production from a combination of turmeric and garlic against Salmonella enteritidis infection or commonly referred to as Salmonellosis disease. The method of preparing turmeric and garlic is done by giving heat treatment at a temperature of ± 70° C, then given by mashing. The results showed that after infection with Salmonella enteritidis, abnormal egg-laying occurred, namely eggs are very small than normal. The productivity of magelang ducks infected by Salmonella enteritidis and supplemented with black garlic and turmeric (P2) can pursue control treatment (P0) and treatment without infection plus black garlic and turmeric supplementation (P1). Whilst, egg weight from treatment P1 was heavier than P0 and P2 after infection. It can be concluded that the addition of black garlic and turmeric can improve both egg productivity and egg weight.The productivity of Magelang duck eggs infected by Salmonella enteritidis and added turmeric and black garlic can recover within 2.5 weeks after infection. Keywords: Duck of Magelang, Salmonella enteritidis, black garlic, turmeric
The Moderating Roles Of Environmental, Social and Governance Disclosures On Company Ownership Structure And Tax Avoidance Rika Nur Widiastutik; Syaiful Iqbal; Moh. Khoiru Rusydi
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i2.31769

Abstract

Purpose: The aim of this study is to investigate the moderating roles of environmental, social, and governance disclosures in the relationship between company ownership structure and tax avoidance was investigated. The company ownership structure consists of family ownership, foreign ownership, and institutional ownership. Methodology/approach: Quantitative is the type of this research with using secondary data. Data collected from company reports that is annual reports, sustainability reports, and OSIRIS database. The data was analyzed using hypothesis tests. Findings: The results of this study demonstrated that family ownership has a positive influence and foreign ownership has a negative influence, while institutional ownership has no influence on tax avoidance. Furthermore, this study revealed that environmental, social, and governance disclosures can weaken the influence of family ownership relationships, strengthen the influence of foreign ownership relationships, and prevent tax avoidance. In addition, environmental, social, and governance disclosures cannot moderate roles the influence of the relationship between institutional ownership and tax avoidance. Practical implications: The tax authority can improve the regulations about procedures for implementing transfer price agreements in special company relationships by considering environmental, social, and governance disclosures, so as to prevent an increase in tax avoidance. Originality/value: This study adds environmental, social, and governance disclosures to classify the inconsistency previous research which are thought to have a combined influence on the relationship between company ownership structure and tax avoidance.
Tax Avoidance by Reputable Companies: Does Brand Value Have Moderating Role? Debby Prima Andriawan; Roekhudin; Syaiful Iqbal
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i2.31775

Abstract

Purpose: To examine the effect of profitability and capital intensity on tax avoidance and to determine the role of brand value in moderating the effect of profitability and capital intensity on tax avoidance. Methodology/approach: Using a purposive sampling method, producing 190 observation data from 75 companies listed on the Indonesia Stock Exchange and included in the top 100 strongest and most valuable brands published by Brand Finance in 2017 to 2019. The relationship between variables will be tested using data panel regression analysis with moderation effects (Moderation Regression Analysis). Findings: Profitability has a positive effect on tax avoidance, while capital intensity has a negative effect on tax avoidance. Furthermore, the moderating role of brand value was found in the effect of profitability on tax avoidance, but not found in the effect of capital intensity on tax avoidance. Practical implications: When companies avoid taxes, they not only take into account their profitability but also consider their brand value. High brand value shows that the company has a good reputation, and in essence the company will try to maintain its good reputation by not avoiding taxes. Originality/value: Provides empirical evidence on the moderating role brand value on the effect of profitability and capital intensity on tax avoidance.
Peran Moderasi Strategi Bisnis Di Antara Thin Capitalization Rule Dan Penghindaran Pajak Ranindya Hendrastuti; Eko Ganis Sukoharsono; Syaiful Iqbal
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 1 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i1.33041

Abstract

Purpose: This  study  aims  to  analyze the  effect  of  thin capitalization rule  on  tax avoidance  moderated  by  business strategy. Methodology/approach: The research method used is a quantitative approach with secondary data. Samples were taken  using  purposive  sampling and confirmatory factor analysis result ranking to  obtain  30  multinational companies   registered   on   the   IDX during  the  2014-2019  period excluded multinational companies which are not PMK-169 subject.  So, the total observations data is 180. The research analysis techniques using hierarchical regression analysis. Findings: The results showed that business strategy can moderate between thin capitalization rule and tax avoidance. The defender business strategy weakens the negative influence of the Thin Capitalization Rule on tax avoidance, whereas the prospector business strategy strengthens the negative influence of the Thin Capitalization Rule on tax avoidance. Practical implications: The government could consider easing the Thin Capitalization Rule for companies operating in business sectors dominated by prospectors and tightening the rules for companies operating in business sectors dominated by defenders. Originality/value: There    are    still   no    research references    regarding    thin capitalization rule    on    tax avoidance   moderated   by   business strategy.   This research develops previous research by adding business strategy with confirmatory factor analysis in the moderation model.
The Effect Of Labor Adjustment Costs And Company Sıze On Tax Avoıdance Wıth Inflatıon As A Moderatıon Varıable Khusniyah Tri Ambarukmi; Eko Ganis Sukoharsono; Syaiful Iqbal
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 03 (2023): August, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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

Abstract

This study aims to test and prove empirically the effect of labor adjustment costs and company size on tax avoidance moderated by inflation in labor-intensive sector companies listed on the Indonesia Stock Exchange during 2018-2022. The sample collection technique used purposive sampling and obtained a sample of 200 observations. The analysis technique for testing the hypothesis uses multiple linear regression analysis, while the inflation measurement method uses Moderated Regression Analysis (MRA). The results showed that inflation that occurs as an external factor of the company can be a motivation that strengthens the influence of company size in tax evasion. Another result, namely the cost of adjusting the workforce as a cost attached to the taxpayer, is not a factor that makes companies do tax evasion even though the increasing occurrence of inflation as an external factor of the company.
The Role of Locus of Control in Moderating the Effect of Auditor’s Independence and Professional Skepticism on Audit Quality Fawziah, Intan Nurbaiti; Iqbal, Syaiful; Trisno, Sutrisno
The Indonesian Accounting Review Vol. 13 No. 2 (2023): July - December 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v13i2.3791

Abstract

Locus of control (LoC) is an individual's belief in the control of events that can be caused by factors within the individual (internal LoC) and/or factors from outside the individual (external LoC). This study aims to examine the effect of auditor’s independence and professional skepticism on audit quality and find out the role of locus of control (LoC) in moderating the effect of auditor’s independence and professional skepticism on audit quality. An online survey is conducted on 67 respondents (auditors) working at the Big-Four Accounting Firms. This research is a quantitative research with the aim to test the hypotheses. The method used to quantify data is to give weight or attributes in the form of numbers to the data so that it can be processed using modeling and quantitative tools. The results show that auditor’s independence and professional skepticism have a positive effect on audit quality. Internal locus of control strengthens the effect of auditor’s independence and professional skepticism on audit quality. Conversely, the external locus of control weakens the effect of auditor’s independence and professional skepticism on audit quality. The results of this study indicate that auditors often face external pressure during the audit process, which has negative consequences for the quality of audited financial reports.
Is TCR effective in reducing tax avoidance in Indonesia? Hendrastuti, Ranindya; Sukoharsono, Eko Ganis; Iqbal, Syaiful
The Indonesian Accounting Review Vol. 14 No. 1 (2024): January - June 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i1.4226

Abstract

Thin capitalization is a tax avoidance technique using funding sources that prioritize debt over capital. Thin capitalization can be used as a technique to avoid taxes because there is a difference in treatment between debt and capital as a source of funding in tax regulations. Thin capitalization rule (TCR) is domestic tax system to reduce thin capitalization. This study aims to examine the effect of implementing thin capitalization rules on reducing tax avoidance in Indonesia. This study is a quantitative study. The data used are secondary data obtained from multinational companies listed on the IDX from 2013 to 2020 by excluding companies that are excluded from PMK-169: bank companies, financing institutions, insurance, reinsurance, operating in the oil and gas mining sector, companies whose entire income is subject to final tax, and infrastructure. The data analysis method used in this study is regression using the eviews 12.0 program. The results show that the implementation of thin capitalization rule (TCR) does not reduce tax avoidance. These results provide empirical evidence that the government need to consider using thin capitalization rule with the interest to Earnings Before Interest, Tax, Depreciation, and Amortization (EBITDA) rule mechanism rather than the Debt-to-Equity Ratio (DER) rule mechanism and arm’s length rule mechanism.
Pengaruh Ambiguity Aversion, Illusion Of Control Dan Sumber Dana Dalam Pengambilan Keputusan Investasi Iqbal, Syaiful; Ainun Nisa Alfrida Fitriana
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.1.9

Abstract

Gold is one of the alternative investments considered lucrative. This study investigates the Effect of Ambiguity Aversion, Illusion of Control, and Source of Funding on Gold Investment Decisions. OLS analyzed the data acquired through a survey of real gold investors aged between 21 and 56. The results revealed that Ambiguity Aversion and Illusion of Control affected gold investment decisions while the source of funding did not, implying that gold investment may have meager risk and potentially be lucrative. Abstrak Emas menjadi alternatif investasi yang dapat menguntungkan investor. Penelitian ini bertujuan untuk menginvestigasi Pengaruh  Ambiguity Aversion, Illusion Of Control, dan Sumber Pendanaan Dalam Pengambilan Keputusan Investasi Emas. Data survey terhadap investor riil emas yang berusia antara 21-56 tahun dianalisis dengan menggunakan OLS. Hasil penelitian menunjukkan bahwa ambiguity aversion dan illusion of control berpengaruh pada keputusan investasi emas sedangkan sumber pendanaan tidak memiliki pengaruh terhadap keputusan investasi emas. Penelitian ini berimplikasi bahwa investasi emas dapat memiliki risiko yang kecil dan berpotensi menghasilkan manfaat nyata.
Analisis Pengaruh Sikap, Norma Subjektif, Kontrol Perilaku Persepsian, Dan Tingkat Pemahaman Mengenai Chartered Accountant Terhadap Minat Mahasiswa Akuntansi Dalam Pengambilan Sertifikasi Chartered Accountant Solikhatin, Aulia Putri; Iqbal, Syaiful
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 4 (2023): Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2023.2.4.213

Abstract

The purpose of this research is to examine the influence of attitudes, subjective norms, perceived behavioral control, and the level of understanding of Chartered Accountants on the interest of accounting students in taking Chartered Accountant certification. The sample of this research is accounting students from universities in Indonesia who are studying in semesters 6, 8, and so on. This study used a questionnaire to collect data from as many as 104 respondents. The data collection technique used was a questionnaire with a simple random sampling method. The data analysis technique used is using multiple linear regression analysis techniques to examine the effect of the independent variables on the dependent variable simultaneously and partially. The results of the study show that subjective norms have a positive effect on the interest of accounting students in taking the Chartered Accountant certification. Attitudes of perceived behavioral control and levels of understanding of chartered accountants have no positive or significant effect on students' interests in taking the chartered accountant certification. Abstrak Sertifikasi Chartered Accountant (CA) merupakan sebuah pengakuan bagi anggota utama Ikatan Akuntan Indonesia (IAI) yang memenuhi kualifikasi sebagai akuntan profesional. Sertifikasi ini selaras dengan panduan dari asosiasi akuntan dunia, International Federation of Accountants (IFAC). Penelitian ini bertujuan untuk menguji pengaruh sikap, norma subjektif, kontrol perilaku persepsian, dan tingkat pemahaman tentang Chartered Accountant terhadap minat mahasiswa akuntansi dalam memperoleh sertifikasi Chartered Accountant.  Sebuah survei dilakukan secara online dilakukan dengan target mahasiswa S1 program studi akuntansi dari perguruan tinggi di seluruh Indonesia. Sejumlah 104 responden memberikan jawaban valid untuk digunakan dalam pengujian hipotesis. Analisis regresi berganda dan uji statistik t memperoleh hasil bahwa (1) variabel norma subjektif berpengaruh positif terhadap minat mahasiswa akuntansi dalam memperoleh sertifikasi Chartered Accountant; dan (2) variabel sikap, kontrol perilaku persepsian, dan tingkat pemahaman tentang Chartered Accountant tidak berpengaruh positif dan signifikan terhadap Minat Mahasiswa dalam memperoleh Sertifikasi Chartered Accountant. Hasil penelitian ini menyuratkan bahwa pengaruh positif dari pihak yang berkompeten dalam bidang ini dapat meningkatkan minat mahasiswa untuk memperoleh sertifikasi Chartered Accountant.
Faktor-Faktor Yang Memengaruhi Mahasiswa Akuntansi Dalam Memilih Karier Sebagai Akuntan Publik Yulitasari, Isakiwit; Iqbal, Syaiful
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.1.16

Abstract

This study aims to obtain empirical evidence on whether Financial Rewards, Work Environment, Personality, Social Values, Professional Recognition, and Job Market Considerations are considered by accounting students in choosing a career as a public accountant. The population in this study includes accounting students from both public and private universities in Indonesia, and the samples are selected through purposive sampling methods. The results indicated that in choosing a career as a public accountant, accounting students considered two significant factors including the work environment and personality; whist, financial rewards, social values, professional recognition, and job market considerations were not taken into account.
Co-Authors Ainun Nisa Alfrida Fitriana Bambang Hariadi Budi Santoso Chairunnisa Chairunnisa Debby Prima Andriawan Deuis Fitriani Dhea Giska Sampe Toding Diana , Shelly Eko Ganis Sukoharsono Erianto Paembonan Erwin Saraswati Erwin Saraswati Fitri Andriani, Fitri gerrits, Tien Vanenssia Wehelmina Hendrastuti, Ranindya Intan Nurbaiti Fawziah Khusniyah Tri Ambarukmi Kurnia Islamia Maulana Tri Andhani Moh. Khoiru Rusydi Mohamad Khoiru Rusydi Monica Sonia Indri Pradipta Novayanti, Nina Nurkholis Nurkholis Nurul Fachriyah Putra, Adestya Bismandoko Haryantono Putri Wulanditya Ranindya Hendrastuti Rifka Triyanto Rika Nur Widiastutik Rio Kayisa Roekhudin Roekhudin, Roekhudin Rosidi Rosidi Samhadi Setyaningsih, Rayi Solikhatin, Aulia Putri Tojibussabirin, Muhammad Trisno, Sutrisno Ujan Satrio Wahyuni, Amelia Dwi Widiastutik, Rika Nur Widyastuti, Aditya Wuryan Andayani Yosephine Laura Raynardia Esti Nugrahini Yulitasari, Isakiwit Zahra Zaki Baridwan