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All Journal Jurnal Eksis Komitmen : Jurnal Ilmiah Manajemen Soshum: Jurnal Sosial dan Humaniora Al-Tijary : Jurnal Ekonomi dan Bisnis Islam
Fatahul Rahman
Politeknik Negeri Samarinda
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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IMPLEMENTASI TAX PLANNING SEBAGAI UPAYA EFISIENSI PAJAK PENGHASILAN (PPh) BADAN PADA PT YATAHARAKU TIJARA ABADI Fatahul Rahman; Chottam Chottam; Nur Halimah
Jurnal Eksis Vol 15, No 2 (2019)
Publisher : Politeknik Negeri Samarinda

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Abstract

This research aims to know the implementation of tax planning and calculate how efficient the income tax by using tax planning. The object used in this research is one of the coal companies that exist, namely PT Yataharaku Tijara Abadi using a descriptive quantitative method. The analysis tool used is UU No. 36 year 2008 on income tax and formula that use as comparator. The research results of the implementation of tax planning on PT Yataharaku Tijara Abadi that the company can streamline its income tax burden by holding the cost of Human development, adding food costs, entertainment costs, and salary costs for employees. The purpose of adding this cost can reduce the value of profit so that the tax burden becomes smaller. Keywords: Tax Planning, taxation efficiency, income tax. 
Analisis Faktor-Faktor Yang Dipertimbangkan Dalam Penentuan Nisbah Bagi Hasil Atas Pembiayaan Mudharabah Pada Perbankan Syariah (Studi Empiris Pada Perbankan Syariah Kota Samarinda) Amir Hidayat; Fatahul Rahman
Al-Tijary Al-Tijary, Vol. 1, No. 1, Desember 2015
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.758 KB) | DOI: 10.21093/at.v1i1.424

Abstract

This study aims to; determine the factors considered by Islamic Banking as shahibul maal in determining the profit sharing ratio up of financing;  determine the factors most taken into consideration by the Islamic Banking as shahibul maal in the determination of the profit sharing ratio on financing mudaraba. This study used a population of 75 people consisting of management and employees in five Islamic Bank in the city of Samarinda, the Syariah BRI, BNI Syariah, Bank Syariah Mandiri, Bank Syariah Muamalat and Bank of East Kalimantan. The research instrument used in the form of a questionnaire. Validity and reliabiltas instrument was tested using Spearman rank and Cronbach alpha. Data were analyzed using factor analysis with the aid of a computer program Statistical Product and Service Solution (SPSSversi 11.0 forWindows). Results showed: (1) based on the calculation on the total variance explained is known that the number of factors that have eigenvalues > 1 of 7 factors, namely the customer's business, guarantees, regulation, policy banks, costs, competition and risks. Seventh these factors into consideration in determining the ratio of Islamic Banking for the top results of financing, (2) based on the calculation of the total variance explained is known that the factors that have the greatest eigen values that 5.923 is a factor of the customer's business. Thus the most dominant factor into consideration Islamic Banking in determining the profit sharing ratio of financing is a factor on the customer's business
PENGARUH AKUNTANSI KEUANGAN PEMERINTAH DAERAH TERHADAP KUALITAS PENYAJIAN LAPORAN KEUANGAN Fatahul Rahman
Komitmen: Jurnal Ilmiah Manajemen Vol 3, No 2 (2022): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v3i2.22375

Abstract

This study aims to analyze the effect of local government financial accounting on the quality of financial reports. The method used in this research is a quantitative method. Based on the research results, it can be concluded that the variables of company management commitment (CMC), human resource competence (HRC), standard operating procedures (SOP), internal control systems, information technology (IT), activity monitoring (AC), and evaluation of activities (EA) both simultaneously and partially affect the quality of presentation of financial statements (QPFS).
The Influence of Family on Student Interests in Determining Careers in Accounting Professions La Ode Hasiara; Laras Kinanthi; Fatahul Rahman; Sri Hamdayani
SOSHUM : Jurnal Sosial dan Humaniora Vol. 13 No. 2 (2023): July 2023
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/soshum.v13i2.137-145

Abstract

This study was conducted to determine the impact of the influence of parents on the interest of accounting students in determining a career as an accountant profession. Family members who have careers in accounting can influence the interest of accounting students in determining a career in the same field as their families. This research was conducted at the Samarinda State Polytechnic. Correspondents took as many as 50 correspondents. This study shows that family culture can influence accounting students to work as accountants. In Indonesia, the culture or habit of a strong bond with family and children is relatively high in choosing a career as an accountant profession. The result of this study proves that family has a significant influence on the selection of students for the accounting profession.
Co-Authors Amir Hidayat Chottam Chottam La Ode Hasiara Laras Kinanthi Nur Halimah Sri Hamdayani