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All Journal Wahana Riset Akuntansi Future : Jurnal Manajemen dan Akuntansi JABE (Journal of Accounting and Business Education) Jurnal Dinamika Pengabdian (JDP) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) YUME : Journal of Management Indonesia Accounting Journal Jurnal Akuntansi Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Economics and Digital Business Review Indonesian Journal of Intellectual Publication (IJI Publication) Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Economics Review (JOER) Bata Ilyas Journal of Accounting Center of Economic Students Journal (CSEJ) Paradoks : Jurnal Ilmu Ekonomi The Journal of Business and Management Research Advances in Management & Financial Reporting Advances in Community Services Research Advances: Jurnal Ekonomi & Bisnis Golden Ratio of Taxation Studies Vifada Management and Social Sciences Indonesian Journal of Intellectual Publication (IJI Publication)
Muhamad Yamin Noch
Universitas Yapis Papua
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences Other

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KETAATAN WAJIB PAJAK KENDARAAN BERMOTOR DI MASA PANDEMI COVID-19 Sumartono Sumartono; Muhammad Yamin Noch; Mursalam Salim; Nur Faradila Putri
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.5480

Abstract

Riset ini bertujuan guna mendapatkan fakta empiris akibat Kesadaran Wajib Pajak (SWP), Kualitas Pelayanan Fiskus (KPF), Sanksi Pajak (SP), Sosialisasi Pajak (SosP), serta Penghapusan Denda Pajak (PDP) Terhadap Ketaatan Wajib Pajak (TWP) Kendaraan bermotordi kota Jayapura. Seluruh wajib pajak kendaraan bermotordi Kota Jayapura diikutsertakan dalam studi ini, serta diseleksi 103 responden dengan memakai rumus Slovin. Regresi linier berganda digunakan dalam riset ini guna menganalisis data. Riset ini menemukan bahwa TWP kendaraan bermotor di pengaruhi secara positif oleh SWP, KPF, serta SP, sebaliknya TWP kendaraan bermotor dipengaruhi negatif oleh SP, dan variabel PDP tidak mempengaruhi terhadap TWP kendaraan bermotor di kota jayapura. Riset ini berpotensi guna memperoleh fakta empiris mengenai aspek-aspek yang diduga berpengaruh signifikan terhadap Ketaatan wajib pajak kendaraan bermotordalam krisis dampak pandemi Covid- 19. Tidak hanya itu bisa memberikan informasi kepada pemerintah daerah lewat Kantor Samsat Kota Jayapura yang bisa dijadikan sebagai sumber informasi terkait guna mengevaluasi bagaimana lebih meningkatkan Ketaatan wajib pajak kendaraan bermotor dimasa krisis efek pandemi Covid- 19. 
Determinant of the Corporate Social Responsibility (CSR) Disclosure at Mining Company Arfan Ikhsan; Muhamad Yamin Noch; Ngatemin Ngatemin; Meilaty Finthariasari; Azizul Kholis
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 3 (2022): September 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i3.861

Abstract

Research tries to test the effect deferred exploration and development, profitability, and solvency on CSR disclosure (CSRD). Population research are all registered mining company on the Indonesia Stock Exchange (ISE) from 2017 to 2020. Eleven companies according to the sample criteria of this research with purposive sampling technique. The results research summarize that BEPT and DAR, partially, do not affect the scope of CSRD with significant values of 0.594 and 0.089. Besides that, ROA variable has partial effect on ​​CSR disclosure with a significant value 0.048. Based on the test, it found that BEPT, ROA, and DAR was affect to the extent of CSR disclosure in mining companies with a significant value of 0.014. This research concludes that BEPT and DAR do not positively effect on CSR disclosure, while ROA affects to extent of CSR disclosure.
Analysis of the Financial Performance of Manufacturing Companies in the Cigarette Sub-Sector of the Consumer Goods Industry Muhamad Yamin Noch; Mohamad Ridwan Rumasukun; Ronald Sinyo Noriwary; Victor Pattiasina
Bata Ilyas Journal of Accounting Vol 4, No 1 (2023): Maret
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/bijac.v4i1.1371

Abstract

The purpose of conducting research is to analyze the financial performance of cigarette companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019 through analysis of liquidity, solvency, activity, and profitability ratios. The research data is secondary data obtained indirectly from third parties or through documents. The data source for this research was obtained from the internet via the official website of the Indonesia Stock Exchange (IDX), www.idx.co.id, in the form of annual reports of companies in the cigarette sector in the consumer goods industry for 2016-2019. The results showed that the company Gudang Garam Tbk had excellent performance; this was evidenced by the liquidity, solvency ratio, activity ratio, and the company's profitability ratio, which continued to fluctuate and tended to increase. The company H. M Sampoerna Tbk has performed exceptionally well, evidenced by the ratio of liquidity and solvency, and is terrible when judged by the ratio of activity and profitability. The company Bentoel International Investama has a poor performance, evidenced by its profitability ratio, which experiences losses yearly, but the ratio of liquidity, solvency, and activity fluctuates. PT. Wismilak Inti Makmur has performed exceptionally well, judging from its liquidity, solvency, and profitability ratios. However, in terms of its activity ratio, it has performed quite poorly because its value continues to decline.Keywords:Liquidity Ratio; Solvency Ratio; Activity Ratio; Profitability Ratio
Pengaruh Tunjangan terhadap Kinerja Pegawai dengan Motivasi Kerja sebagai Variabel Moderasi pada Badan Pengelolaan Keuangan Aset Daerah Provinsi Papua Minus Enembe; Muhamad Yamin Noch; Abdul Rasyid; Kartim
Journal of Economics Review (JOER) Vol. 3 No. 1 (2023): Journal of Economics Review (JOER)
Publisher : Universitas Yapis Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55098/joer.3.1.36-44

Abstract

The purpose of this study is to ascertain, at the Regional Financial and Asset Management Agency of Papua Province, the impact of benefits on employee performance using work motivation as a mediator. With 148 respondents overall, samples were gathered using the saturation sampling approach. Mediation is the analytical technique utilized. The study's findings demonstrate that the performance of employees of the Regional Financial and Asset Management Agency of Papua Province is positively and significantly impacted by performance bonuses. The Papua Province Regional Financial and Asset Management Agency's personnel perform better when they are motivated at work, which is a good and substantial effect. Work motivation is able to mediate the effect of performance allowances on employees of the Regional Financial and Asset Management Board of Papua Province in a positive and significant way. Performance allowances have a positive and significant impact on the performance of employees of the Regional Financial and Asset Management Board of Papua Province
Hubungan antara Kebijakan Dividen dan Nilai Perusahaan Kartim Kartim; Septyana Prasetianingrum; Yaya Sonjaya; Muhammad Yamin Noch; Entis Sutisna
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.918

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kebijakan dividen terhadap nilai perusahaan makanan dan minuman yang terdaftar di bursa efek Indonesia (BEI). Populasi pada penelitian ini adalah perusahaan sektor makanan dan minuman yang memiliki laporan keuangan tahunan yang lengkap dan di publikasikan di Bursa Efek Indonesia (BEI) Periode 2018-2022. Sedangkan dalam pengambilan sampelnya dilakukan melalui metode purposive sampling. Sumber data yang digunakan adalah data sekunder yang diperoleh dari laporan tahunan perusahaan yang telah diaudit dan dipublikasikan. Metode pengumpulan data dilakukan dengan metode dokumentasi. Data dalam penelitian ini akan diuji dengan beberapa tahapan pengujian, diantaranya yaitu uji statistik deskriptif, uji asumsi klasik yang terdiri dari (uji normalitas, uji multikolinearitas, uji heteroskedastisitas), dan pengujian seluruh hipotesis melalui uji koefisien determinasi, uji parsial (uji t) dan uji simultan (uji f). Hasil analisis menunjukkan bahwa dua variabel independen yaitu Dividen Payout Rasio (DPR) dan Earning Per Share (EPS) berpengaruh positif dan signifikan terhadap nilai perusahaan yang terdaftar di bursa efek Indonesia (BEI). Sementara variabel Dividen Yield berpengaruh negatif dan signifikan terhadap nilai perusahaan yang terdaftar di bursa efek Indonesia (BEI). Berdasarkan hasil tersebut maka perusahaan diperlukan untuk meningkatkan laba sehingga akan tercipta Earning per share yang lebih baik yang pada akhirnya akan mampu meningkatkan nila perusahaan
Bagaimana Rasio Keuangan Mempengaruhi Kecurangan dalam Laporan Keuangan Muh Yamin Noch; Entis Sutisna; Kartim Kartim; Septyana Prasetianingrum; Yaya Sonjaya
YUME : Journal of Management Vol 6, No 3 (2023)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i3.5896

Abstract

Penelitian ini bertujuan untuk mengetahui Profitability Ratio, Financial Leverage Ratio, Asset Composition Ratio, Liquidity Ratio, dan Capital Turnover Terhadap Kecurangan Laporan Keuangan. Jenis penelitian yang digunakan merupakan penelitian komparatif, dimana penelitian ini bersifat menjelaskan adanya Pengaruh Rasio Keuangan Terhadap Kecurangan Laporan Keuangan. Dalam penelitian ini jumlah sampel yang dibutuhkan berjumlah 20 sampel Perusahaan Manufaktur Yang terdaftar pada Bursa Efek Indonesia. Metode analisis data menggunakan uji normalitas, uji multikolinearitas, uji autokorelasi, uji heterokedastisitas, analisis regresi berganda, uji hipotesis. Hasil penelitian ini menunjukkan bahwa Profitability Ratio berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan. Financial Leverage Ratio berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan. Asset Composition Ratio tidak berpengaruh positif dan tidak signifikan terhadap Kecurangan Laporan Keuangan. Liquidity Ratio berpengaruh positif dan signifikan terhadap Kecurangan Laporan Keuangan. Capital Turnover tidak berpengaruh positif dan tidak signifikan terhadap Kecurangan Laporan Keuangan. Kata Kunci: profitablity ratio; financial leverage ratio; asset composition ratio; liquidity ratio; capital turnover. 
Meneliti Dampak dari Kebijakan Keuangan dan Risiko Kredit Terhadap Peningkatan Nilai Perusahaan Perbankan di Indonesia Entis Sutisna; Muh Yamin Noch; Yaya Sonjaya; Muslim Muslim
YUME : Journal of Management Vol 6, No 2 (2023)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i2.6393

Abstract

Penelitian ini bertujuan untuk menguji dan mengkaji Pengaruh Pengaruh Kebijakan Keuangan dan Risiko Kredit Terhadap Nilai Perusahaan Perbankan. Data sekunder yang digunakan dalam penelitian ini adalah publikasi resmi dan laporan keuangan perusahaan-perusahaan perbankan yang terdaftar di BEI terkait data kebijakan dividen, risiko kredit, dan nilai perusahaan perbankan. Data dianalisis menggunakan teknik statistik deskriptif dan regresi Linear Berganda. Hasil penelitian menemukan Pembagian deviden yang tinggi dapat meningkatkan kepercayaan investor dan menciptakan nilai tambah bagi perusahaan. Risiko kredit yang dihasilkan oleh perusahaan perbankan cenderung stabil dan tidak terlalu mempengaruhi profitabilitas perusahaan. Kata Kunci: Kebijakan Keuangan; Risiko Kredit; Nilai Perusahaan DPR, NPL dan PBV.
Implementation of Digital Taxes: Implications for Financial Management in Multinational Companies Mohammad Ridwan Rumasukun; Muhammad Yamin Noch
Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i2.617

Abstract

This qualitative research explores the implications of digital taxation on the financial management practices of multinational companies (MNCs). Employing a systematic review methodology, the study aims to elucidate the impact of digital taxation regimes on MNCs' transfer pricing strategies, profit repatriation decisions, and compliance costs. By analyzing a diverse range of literature from academic databases and reputable sources, the research identifies key themes and insights relevant to the evolving landscape of digital taxation. Findings reveal that digital taxation has prompted MNCs to adapt their transfer pricing methodologies to reflect the value generated by digital activities, ensuring compliance with tax regulations and minimizing tax risks. Moreover, digital taxation influences MNCs' profit repatriation strategies, as they seek to optimize after-tax returns while navigating the complexities of global tax regimes. The study highlights the challenges posed by compliance costs and regulatory uncertainty in the digital taxation landscape, underscoring the need for adaptive strategies and technological solutions to enhance MNCs' financial resilience. Theoretical implications suggest the importance of further research to deepen our understanding of the mechanisms through which digital taxation affects MNCs' financial management practices. Longitudinal studies and comparative analyses across jurisdictions are recommended to inform policy development and managerial decision-making in the dynamic realm of digital taxation. This research contributes to the academic discourse on digital taxation and provides practical insights for MNCs seeking to navigate the complexities of the digital economy.
Cross-Country Study on Taxes and Public Policy in the Health Sector Muhammad Yamin Noch; Mohammad Ridwan Rumasukun
Golden Ratio of Taxation Studies Vol. 4 No. 2 (2024): June - November
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i2.619

Abstract

This study aims to comprehensively analyze the impact of taxation policies on health outcomes through a systematic review and thematic analysis of existing literature. Utilizing qualitative research methods, data were collected from academic databases, scholarly journals, and government reports using predefined search terms related to taxation policies and health outcomes. Thematic analysis was employed to identify key themes and patterns across selected studies, focusing on the effectiveness of taxation policies, the role of public policy interventions, and equity considerations. The findings suggest that taxation policies, particularly sin taxes targeting harmful products, play a significant role in shaping health behaviors and improving public health outcomes. However, the effectiveness of these policies may vary depending on contextual factors and the level of compliance. Public policy interventions, including regulatory frameworks and funding mechanisms, are crucial for maximizing the health impact of taxation policies and ensuring equitable access to healthcare services. Equity considerations are paramount in taxation policy design to mitigate socio-economic disparities in healthcare access. This research underscores the importance of cross-country comparative analyses, longitudinal studies, and interdisciplinary approaches to advance knowledge in this field and inform evidence-based policy decisions.
Taxes and Sustainability: Integrating Financial and Ecological Aspects into Strategic Management Muhammad Yamin Noch; Mohammad Ridwan Rumasukun
Golden Ratio of Taxation Studies Vol. 4 No. 1 (2024): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v4i1.624

Abstract

This qualitative research explores the intricate relationship between income tax policies and work motivation from multiple perspectives, including economic, psychological, sociological, and organizational behavior. The study aims to understand how income tax policies influence employees' attitudes, behaviors, and perceptions within organizational settings. The research methodology involves a systematic literature review and thematic analysis of existing scholarly literature. Data collection entails comprehensive searches of electronic databases and manual searches of bibliographies to identify relevant sources. The data analysis process involves iterative cycles of reading, coding, and thematic synthesis to identify patterns, themes, and theoretical insights embedded within the literature. The results reveal that income tax policies have multifaceted impacts on work motivation, shaping employees' attitudes, behaviors, and organizational dynamics. From an economic perspective, taxation policies influence labor supply, turnover rates, and compensation expectations. From a psychological standpoint, taxation policies impact employees' perceptions of fairness, autonomy, and control. Sociologically, taxation policies reflect broader societal values and power dynamics, shaping organizational culture and employee experiences. The findings underscore the importance of aligning taxation policies with organizational values and objectives to promote a culture of fairness, equity, and inclusivity within the organization. Transparent communication about taxation policies and their implications for compensation and benefits is essential for fostering a positive work environment conducive to motivation and performance.
Co-Authors Abdul Rasyid Akbar, Mohammad Aldrin Alam, Sitti Nur Aldi, Muhamad Aldri Frinaldi Ali, Iqbal M Aris Andarias Patiran Andri Irawan Andri Irawan Anhar Pratama Arry Pongtiku Azizul Kholis Bonsapia, Melyanus Eduard Yohannis Tamaela Entar Sutisman Entis Sutisna Entis Sutisna Fachril, Fadriansyah Hamid Ismail Hijrah, Lailatul Husen, Sjamsiar Ibrahim, Muhdi B. Hi. Ikhsan, Arfan Iqbal M Aris Ali Jufri, Muhamad Taher Kartim Kartim Kartim Kartim Kartim Kartim, Kartim khusnul khotimah Lesmana, Arfan Trino Mahatani, Caesar Manginte, Shofia Y. Mansur M Mansur Mansur Marani, Yohanis Marcellino Willyan Lasano Meilaty Finthariasari Melyanus Bonsapia Minus Enembe Mofu, Yason Yikwa Mohamad Ridwan Rumasukun Mohammad Ridwan Rumasukun Mohammad Sawir Muhamad Aldrin Akbar Muhammad Amin Muhammad Ikbal Muhammad, Endang Muhdi B. Hi. Ibrahim Mursalam Salim Muslim Muslim Mustajab, Duta Muthmainnah, Muthmainnah Nawipa, Denci Meri Ngatemin - Numberi, George Mellis Nur Faradila Putri Nur Fitriani Nugrohowati NURLAELA NURLAELA Pasolo, Fahrudin Patiran, Andarias Paulus K. Allo Layuk Perangin-angin, Indra Rasna Rasyid, Abdul Ronald Sinyo Noriwary Rumasukun, Mohamad Ridwan Rumasukun, Ridwan Saling, Saling Saputro, Ardiyanto Kusoma Sari, Nurhantika Wulan Septyana Prasetianingrum Septyana Prasetianingrum Septyana Prasetyaningrum Siti Fatimah Sitokdana, Thodimus Situmorang, Jaqueline Ruth Davischa Sumartono, Sumartono Suratini, Suratini Surijadi, Herman Tammubua, Milcha Handayani Tandi, Alfrida Tatiana, Novila Dein Tuhumury, Harry Victor Pattiasina Wance, Putri Dahlia Willyan Lasano, Marcellino Winda, Winda Yana Ermawati Yaya Sonjaya Yaya Sonjaya Yaya Sonjaya Yaya Sonjaya Yendra Yohanes Cores Seralurin Zakaria Zakaria Zakaria Zakaria Zakaria, Zakaria