Article Per Year (5 Year)
p-Index From 2021 - 2026
4.176
P-Index
This Author published in this journals
All Journal Civil Law Jurnal Agroqua: Media Informasi Agronomi dan Budidaya Perairan MATAPPA: Jurnal Pengabdian Kepada Masyarakat Jurnal Ruaya : Jurnal Penelitian dan Kajian Ilmu Perikanan dan Kelautan Grouper: Jurnal Ilmiah Perikanan Jurnal Industri Kreatif dan Kewirausahaan Kuriositas: Media Komunikasi Sosial dan Keagamaan Journal of Marine and Coastal Science Management and Accounting Expose Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Ruaya : Jurnal Penelitian dan Kajian Ilmu Perikanan dan Kelautan Jurnal Manajemen Dan Akuntansi Medan Jurnal Ekonomi Manajemen Akuntansi Jurnal Ilmiah Ekonomi dan Manajemen Journal Accounting International Mount Hope JURISTA : Jurnal Hukum dan Keadilan Journal of The Civil Engineering Student Jurnal Intelek Insan Cendikia Misterius: Publikasi Ilmu Seni dan Desain Komunikasi Visual Jurnal Ekonomi Syariah
Muhammad Arief
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Veterinary Other

Published : 33 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 33 Documents
Search

 1   2   3   4 
Perbandingan Metode Net, Gross, dan Gross Up dalam Strategi Penghematan Pajak Terutang Perusahaan Sartika, Dewi; Muhammad Arief
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 6 No 1 (2026): Edisi Januari 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v6i1.2183

Abstract

Tax is a primary source of funding for development in Indonesia, collected in accordance with applicable regulations. For taxpayers, taxes represent a burden that diminishes income, leading them to optimize this burden through tax planning, particularly regarding Article 21 Income Tax. Taxpayers are classified into corporate and individual categories, employing three tax planning methods the Net method, the Gross method, and the Gross Up method. This study aims to identify the impact of the Article 21 withholding method on taxpayers obligations. The findings indicate that the gross method is the most efficient approach for managing the company’s tax burden. In contrast to the net and gross-up methods, using the gross method means the company assumes the employees’ tax burden, resulting in a lower net profit for the company.
PENGARUH KUALITAS PELAYANAN DAN SUASANA LINGKUNGAN TERHADAP KEPUASAN PASIEN PADA PUSKESMAS GUNUNG SINDUR KABUPATEN BOGOR Rendy Prayoga; Muhammad Arief
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 2 (2026): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i2.8933

Abstract

Patient satisfaction is one of the important indicators in assessing the quality of health services at community health centers (Puskesmas). Patient satisfaction is influenced by various factors, including service quality and environmental atmosphere. This study aims to determine the effect of service quality and environmental atmosphere on patient satisfaction at the Puskesmas. The research method used is a quantitative method with a survey approach. The population in this study consists of all patients who receive services at the Puskesmas, with a sample of [number] respondents determined using the [sampling technique]. Data were collected through questionnaires and analyzed using multiple linear regression analysis. The results show that the Service Quality variable (X1) has a positive and significant effect on Patient Satisfaction, with a t-count value of 6.317>1.99125 (t-table) and a significance value of 0.000<0.05. The Environmental Atmosphere variable (X2) also has a positive and significant effect on Patient Satisfaction, with a t-count value of 2.429 >1.99125 (t-table) and a significance value of 0.017<0.05. Furthermore, Service Quality and Environmental Atmosphere simultaneously have a positive and significant effect on Patient Satisfaction, as indicated by an F-count value of 22.834 with a significance value of 0.000.  
Analisis Penerapan Manajemen Risiko Kredit Pada PT Bank Rakyat Indonesia (Persero) Tbk Cabang Lubuk Pakam Unit Talun Kenas Harahap, Martika Hana; Muhammad Arief; Imam Indrafana
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 3 (2025): Artikel Riset Nopember 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i3.7088

Abstract

Penelitian ini bertujuan untuk mengalisis penerapan manajemen risiko kredit pada PT Bank Rakyat Indonesia (Persero) Tbk cabang Lubuk Pakam unit Talun Kenas Kabupaten Deli Serdang Sumatera Utara. Jenis penelitian yang digunakan dalam penelitian ini adalah kualitatif. Sumber data didapat dari data primer melalui wawancara dan data skunder yang di teliti berasal dari data kredit bermalasalah di BRI cabang Lubuk Pakam unit Talun Kenas dengan menggunakan rumus NPL. Hasil analisis NPL Bank BRI unit Talun Kenas menunjukkan bahwa dari tahun 2020 sampai dengan 2024 mengalami naik turun namun masih dikategorikan sehat karena nilai rasio NPL berada dalam rentang yang telah ditetapkan oleh Bank Indonesia sebagai indikator kesehatan kredit bank yaitu dibawah 5%. Kredit bermasalah yang terjadi di PT. Bank Rakyat Indonesia (Persero) Tbk Cabang Lubuk Pakam Unit Talun Kenas yaitu kurangnya komponen sistem pengendalian intern seperti pengawasan, informasi dan komunikasi, dan lingkungan pengendalian. Kerugian akibat tidak tertagihnya dana yang telah disalurkan dan kredit yang digolongkan macet adalah kredit tidak ada kemungkinan tertagih kembali, dan pinjaman pokok termasuk kedalam kredit macet akan dihapus bukukan
Co-Authors Agung Pamuji Rahayu Agustin Hanapi Ahmad Sani Akhmad Taufiq Mukti Andi Basuki Aritonang, Santi Purnama Sari Boedi Setya Rahardja Buyung Adi Dharma Desi Ika Dewi ayu sakdiyyah DEWI SARTIKA Dewi, Nina Nurmalia Dicky Aldian Egha Fierda Putri Eka Indah Raharjo Fahri Muhayat Fitri Nurilah Harahap, Martika Hana Hushila Rizqiani Awalia Imam Indrafana Iswahyudi, Iswahyudi Lisda Aisyah Luthfiana Aprilianita Sari Madziatul Churiyah Mitha Ramadhani Mohammad Ikram Sanjaya Muhammad Karya Satya Azhar Mukhlis Kaspul Anwar Nadia Khairunnisa Nilam Sari Novika Hidayani Nur Habibah Nuriyaningsih Lubis Nurkhasanah Nurul Malahayati Rachimi . Rani Andrianti Ekaputri Rendy Prayoga Risda Maysari Lubis Rizki Damayanti Rizki Filhayati Rambe Rizki Fillhayati Rambe Rizkki Damayanti Ruswan Nurmadi Tasya Rahmadani Winda Tri Utari Yani Suryani Yasrul Sami Yenni Marnita