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All Journal AKUNTABILITAS JOURNAL OF APPLIED ACCOUNTING AND TAXATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING

Arif Darmawan

Politeknik Negeri Batam

Author-ID : 2585434

Economics, Econometrics & Finance

Published : 11 Documents Claim Missing Document

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The Impact of Auditor Quality, Financial Stability, and Financial Target for Fraudulent Financial Statement Arif Darmawan; Sariati Oktoria Saragih
Journal of Applied Accounting and Taxation Vol 2 No 1 (2017): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This study analyzes the influence of financial stability, financial targets and the role of the quality of auditors against fraud measures financial statements. This study using purposive sampling and use of the 21 companies that commit fraud recorded in the financial statements of the Financial Services Authority and 21 companies did not commit fraud which includes compass 100 in the Indonesia Stock Exchange using logistic regression analysis. The study found a positive effect of variable quality auditor against fraudulent financial reports, found a negative influence financial stability and financial variables against the target of fraudulent financial statements. Limitation of this study are limited variables and proxy variables used to measure financial targets, further research is recommended to add the variables that affect the occurrence of acts of fraud financial statements, and look for a proxy for a target financial variables.

The Impact of Work Life Policies, Empowerment, Training and Development and Job Satisfaction on Employees Performance with Mediation Organizational Citizenship Behavior (OCB) Arif Darmawan; Theresia Sinaga
Journal of Applied Accounting and Taxation Vol 3 No 1 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Human resources is a company’s very valuable asset that should always be kept level of OCB to improve their performance. The purpose of this study to determine the impact of work life polices, empowerment, training and development, job satisfaction on employee performance with OCB as mediation variable in using 140 permanent lectures majoring in management and economics in Batam as respondents. The data analysis technique used is multiple regression analysis, path analysis and Sobel test to test the effect of intervening variable. This study found that OCB can indirectly affect the relationship between work life polices, empowerment, training and development, job satisfaction on employee performance. This result illustrate that the performance of employees will increase as improved OCB, so it is important for the company to pay more attention to the work life polices, empowerment, training and development, job satisfaction so that the employee’s satisfaction is always maintained.

Electricity Accounts Receivables Billing Procedures Arif Darmawan; Stevani Patrecia Bangun
Journal of Applied Accounting and Taxation Vol 1 No 1 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1307260

The purpose of this research is to know how electricity accounts receivable billing procedures. This research was conducted at PT PLN Batam, liquid service companies. This method is used in such research is a descriptive analysis method. The results of this research it can be concluded that the services are used by customers each month will be paid in the following month, thus the company has accounts receivable. In accordance with the statutes, PT PLN, the arrears account customers of electricity will be subject to fines or late payment fees. The fines shall be paid in accordance with the statutes, parties PLN gradually starting from the first sheet second sheet, fines, and a third sheet. To make a payment to a fine sheet of resources and must comply with the tariffs, also performed the first sheet while in the disconnection, update the data in the sheet. Payments are made based on the recording meter. The occurrence of error logging meters due to the kWh meters high, kWh meter, kWh meter building in the blurry due to factors of sanggarnya kWh, and the address is not found because it was moved by irresponsible persons. The error will cause losses to customers and the repair will be performed if an error occurred.

Implementation, Withholding, and Reporting Analysis of Income Tax Article 26 Based on a Tax Treaty Arif Darmawan; Intan Wulandari
Journal of Applied Accounting and Taxation Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.1306794

The purpose of this research is to know how to use the application procedures for cash receipts finance and billing management system (FBMS). This research was conducted in the Office of Sea port of Batam engaged in the field of port services in Batam. The method used in this research is descriptive analysis method. The results of this study can be concluded that the procedures for cash receipts to the Office of the Port of Batam is in conformity with the existing theory, but an oversight in the use of the application system of cash receipts should be noted that the report produced more accurate. Suggestions to the authors convey to always pay attention to input data with care and to improve FBMS to avoid mistakes.

Pengaruh Kinerja Perusahaan terhadap Kebutuhan Modal Kerja Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Eka Putra Pratama; Arif Darmawan
Journal of Applied Accounting and Taxation Vol 3 No 2 (2018): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

This study aims to determine the effect of company performance proxied with ROA, Sales Growth, Firm Size, Firm Age, Assets Tangibility, Operating Cash Flow and Leverage to Working Capital Needs (WCR). The data used are secondary data of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2012-2015. Sampling method using purposive sampling technique. The analysis used is descriptive statistic, panel data regression. Result of research found ROA have a significant positive effect to working capital requirement. Firm Size, Assets Tangibility, and Leverage have a significant negative effect on working capital requirement. Sales Growth, Firm Age, and Operating Cash Flow have no effect on working capital requirement. This research can be used as a consideration of the company to further improve the performance of the company and pay attention to the factors of determination of working capital needs, so that the working capital needs of the company can be fulfilled and optimal.

Effect of DER, ROA, ROE, EPS and MVA on Stock Prices in Sharia Indonesian Stock Index Martina Rut Utami; Arif Darmawan
Journal of Applied Accounting and Taxation Vol 4 No 1 (2019): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

The research examine the effect of debt to equity ratio, return on assets, return on equity, earning per share, market value added on stock prices in manufacturing companies listed in Indonesian Sharia Stock Index. The purposive sampling method is used in our research, resulted 53 companies as the samples with 265 observations. The research used data during 2012-2016 from Indonesia Stock Exchange database with panel data analysis. The research found that, earning per share and market value added have a positive effect on stock prices, but different results for the variables debt to equity ratio, return on assets and return on equity partially have no effect on stock prices.

The Impact of Tax Planning on Firm Value Arif Darmawan; Shella Angelina
Journal of Applied Accounting and Taxation Vol 6 No 2 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i2.3522

The purpose of this research to determine the effect of tax planning that is measured using Cash ETR and Book Tax Difference (BTD) on company value. In addition to that, the purpose of doing tax planning is also to streamline corporate tax expenditures following applicable regulations, so that with the existence of corporate tax planning can estimate the company's tax expenses. This study uses the dependent variable that is the value of the company that is proxy using Tobins' Q while the independent variable is tax planning which is proxy using Cash ETR and Book Tax Different. The control variables used in this study are Size and Leverage. The samples used in this study were all manufacturing sector companies in a row from 2016 to 2018 with a total sample of 135 companies for 3 consecutive years. This study uses the Eviews 9 test tool and uses a multiple regression test. The results of this study indicate that Cash ETR has a positive effect on firm value while Book Tax Different has a negative effect on firm value.

Co-Authors Eka Putra Pratama Fitratul Firda Amaliah Intan Wulandari Joko Supriyanto Martina Rut Utami Sariati Oktoria Saragih Shella Angelina Stevani Patrecia Bangun Surya Firmansyah Theresia Sinaga

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