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All Journal AFEBI Accounting Review JURNAL AKUNTANSI
Adil Ridlo Fadillah
Universitas Siliwangi
Economics, Econometrics & Finance Social Sciences

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PENGARUH RETURN ON ASSET (ROA), CURRENT RATIO (CR), DEBT TO ASSET RATIO (DAR), DAN CAPITAL INTENSITY RATIO (CIR) TERHADAP AGRESIVITAS PAJAK R. Neneng Rina Andriani; Adil Ridlo Fadillah
JURNAL AKUNTANSI Volume 14, Nomor 2, Juli-Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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Abstract

The purpose of Tthis research is to know and analyze the influence of Return on Assets (ROA), Current Ratio (CR), Debt to Assets Ratio (DAR), and Capital Intensity Ratio (CIR) to Tax Aggressiveness. The population in this study is the Manufacturing Compinies listed in Indonesia Stock Exchange for the period 2012-2017. Sampling method is purposive sampling with some of criteria that procedure a final sample in quantities of nineteen (19) companies as the sampel. The research method used is secondary data. Technique of data analysis that be used is analysis regresion of pooled data Ordinary Least Square (OLS) method used software SPSS version 16.0. The result show that simultaneouslyRReturn on Assets (ROA), CCurrent Ratio (CR), Debt to Asset Ratio (DAR), and Capital Intensity Ratio (CIR) have significant effect based toTTax Aggressiveness. Partially,RReturn on Assets (ROA) has positive and significant effect toTTax Aggressiveness. Debt to Asset Ratio has negative and significant effect to Tax Aggressiveness. While Current Ratio (CR) and Capital Intensity Ratio (CIR) have no effect to Tax Aggressiveness.
ANALISIS KINERJA BANK SYARIAH DENGAN MAQASHID SYARIAH INDEX (MSI) DAN PROFITABILITAS Nisa Noor Wahid; Irman Firmansyah; Adil Ridlo Fadillah
JURNAL AKUNTANSI Volume 13, Nomor 1, Januari-Juni 2018
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

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Abstract

Penelitian ini bertujuan untuk membantu manajemen bank syariah agar mengetahui kinerjanya selama ini. Ukuran kinerja yang dimaksud bukan hanya kinerja keuangan yang diukur dengan profitabilitas yang hanya menganalisis tingkat pengembalian laba, namun diukur pula dengan maqashid syariah index (MSI) yaitu pengukuran kinerja yang sesuai dengan tujuan lahirnya bank syariah. Dengan demikian manajemen bank akan memiliki kebijakan terkait dengan operasionalnya saat ini agar bank syariah berada pada kondisi yang sesuai dengan syariat islam. Metode yang digunakan yaitu melalui penelitian kuantitatif dengan menganalisis laporan keuangan Bank Umum Syariah selama periode 2012 sampai 2016. Data diambil dari laporan keuangan tahunan kemudian dihitung dengan membuat indeks sesuai dengan model maqashid syariah index (MSI) dan dibandingkan dengan kinerja keuangannya. Setelah itu dilakukan pula analisis kuadran dengan quadrant analysis measurememnt (QAM). Pada akhirnya akan diketahui kinerja bank syariah dari sisi maqashid syariah dan dari sisi keuangan. Hasil penelitian menunjukkan bahwa bank yang memiliki kinerja maqoshid syariah terbaik adalah Bank Panin Syariah sedangkan bank yang memiliki kinerja keuangan terbaik adalah Bank Mega Syariah. Adapun bank yang memiliki kinerja maqoshid syariah baik dan kinerja keuangan juga baik adalah Bank Muamalat, BRI syariah, Panin Syariah, Bank Syariah Bukopin dan BCA Syariah.
PERFORMANCE IMPROVEMENT MODEL FOR CULINARY BUSINESS IN TASIKMALAYA Irman Firmansyah; Nisa Noor Wahid; Adil Ridlo Fadillah
AFEBI Accounting Review Vol 3, No 1 (2018)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.483 KB) | DOI: 10.47312/aar.v3i01.139

Abstract

This study aims to solve the problems that occur in the culinary business in Tasikmalaya which is currently easy to go out of business. Therefore it is necessary to find a useful model to solve the problem through testing the ability to prepare financial statements and managerial ability in improving the performance of SMEs/MSMEs, especially on culinary business in Tasikmalaya. Through the research will be known the influence of the ability to prepare financial statements and managerial ability on performance, so that in the short term management will know how the benefits obtained if culinary entrepreneurs are ability to prepare financial statements well and improve managerial ability. The method used is through survey and analyzed using regression model through multiple regression analysis with the help of Smart PLS. The results showed that the ability to prepare financial statements has a positive effect on the performance of culinary business in Tasikmalaya City, managerial ability does not affect the performance of culinary business in Tasikmalaya City. Thus culinary business owners need the ability to prepare financial statements so that entrepreneurs are able to analyze the condition of their business through information generated from the financial statements.Keywords: ability to prepare financial statements, managerial ability, performance
PERFORMANCE IMPROVEMENT MODEL FOR CULINARY BUSINESS IN TASIKMALAYA Irman Firmansyah; Nisa Noor Wahid; Adil Ridlo Fadillah
AFEBI Accounting Review Vol. 3 No. 1 (2018): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v3i01.139

Abstract

This study aims to solve the problems that occur in the culinary business in Tasikmalaya which is currently easy to go out of business. Therefore it is necessary to find a useful model to solve the problem through testing the ability to prepare financial statements and managerial ability in improving the performance of SMEs/MSMEs, especially on culinary business in Tasikmalaya. Through the research will be known the influence of the ability to prepare financial statements and managerial ability on performance, so that in the short term management will know how the benefits obtained if culinary entrepreneurs are ability to prepare financial statements well and improve managerial ability. The method used is through survey and analyzed using regression model through multiple regression analysis with the help of Smart PLS. The results showed that the ability to prepare financial statements has a positive effect on the performance of culinary business in Tasikmalaya City, managerial ability does not affect the performance of culinary business in Tasikmalaya City. Thus culinary business owners need the ability to prepare financial statements so that entrepreneurs are able to analyze the condition of their business through information generated from the financial statements.Keywords: ability to prepare financial statements, managerial ability, performance
Co-Authors Irman Firmansyah Nisa Noor Wahid R. Neneng Rina Andriani