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All Journal Riset Akuntansi dan Keuangan Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Media Riset Akuntansi Auditing & Informasi
Arfan Ikhsan
Unknown Affiliation
Economics, Econometrics & Finance

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 1 
Membangun Standar Akuntansi Islam dari Perspektif Zakat Arfan Ikhsan; Agus Endro Suwarno
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.3699

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Tinjauan Audit Lingkungan dalam Perpektif Teori Suyatmin Suyatmin; Arfan Ikhsan; Ayu Oktaviani
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2003): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3578

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Mencari Variabel-variabel Yang Mempengaruhi Sikap Mental Entrepreneural (Wirausaha)Pada Pemerintah Kabupaten Serdang Bedagai Arfan Ikhsan
Media Riset Akuntansi, Auditing & Informasi Vol. 6 No. 2 (2006): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.25 KB) | DOI: 10.25105/mraai.v6i2.916

Abstract

This research try to find some variables that influence entrepreneurial mental attitude at government of Serdang Bedagai Regency. independent variable which considered in this research is hierarchy, formalizes, trust, mission, ethics and regulation barriers level. Those independent variables will be able to improve society satisfaction, reduc­tion of level of bureaucracy and improvement of risking tendency. The data of this research collected from organization chart of Serdang Bedagai Regency. Amount of 68 responders participated in this research. Hereinafter this data processed by using multiple regression analysis. The result shows that formalizes, trust, mission, ethics and regulation barriers level have an effect significantly toward society satisfaction and also bureaucracy. Meanwhile risking tendency is significantly influenced by hierarchy, formalizes, mission and ethics.Key Words: hierarchy, formalizes, trust, mission, ethics and regulation barriers level
LOCAL ECONOMIC DEVELOPMENT STRATEGY THROUGH HUMAN RESOURCE EMPOWERMENT IN THE MSME SECTOR IN MEDAN CITY Fadillah, Tri Dessy; Khairina; Arfan Ikhsan; Nazli Aisyah Amin
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 2 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i2.46252

Abstract

This study aims to analyze local economic development strategies through human resource empowerment in the MSME sector in Medan City. The methodology of this research employs a descriptive qualitative approach, collecting data from primary sources by distributing questionnaires to respondents using the pentahelix collaboration model (ABCGM), comprising academics, businesspeople, communities, government, and media. Analysis technique by analyzing the integration of SOAR matrix strategies (Strength, Opportunity, Aspiration, and Result). The results of the analysis show that the MSME development strategy produces four strategies, namely: (1) comprehensive training and mentoring programs for human capital formation, (2) development of the MSME digital ecosystem towards a knowledge-based economy, (3) strengthening the PentaHelix collaboration (ABCGM) as a governance innovation, and (4) developing industrial clusters based on local potential for regional competitive advantage. The study's findings have profound implications for the development of MSME policy at local, regional, and national governance levels. The validated strategic framework provides compelling evidence in support of integrated policy approaches that deliberately transcend traditional sectoral boundaries and administrative silos, arguing for comprehensive policy coordination mechanisms that address MSME development as a complex, interconnected challenge rather than a series of discrete problems. The research highlights the critical importance of developing an institutional framework, suggesting that policy attention should prioritize governance structures and coordination mechanisms over narrowly focused program-specific interventions that fail to address systemic constraints on MSME growth and competitiveness.
The Effect of Tax Avoidance on Company Value With Managerial Ownership as a Moderation Variable in Manufacturing Companies Aisyah Amini; Azizul Kholis; Arfan Ikhsan
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2725

Abstract

This study aims to determine and analyze the effect of tax avoidance on company value, as well as analyze whether managerial ownership can be a moderation variable in the relationship of tax avoidance to company value in manufacturing companies on the Indonesia Stock Exchange (IDX). This research is a comparative casual research with a quantitative approach. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The population in this study amounted to 228 companies. Sample selection using purposive sampling techniques and obtained samples from 32 companies with 5 years of observation so that 160 research data were obtained. The method of testing the hypothesis in this study uses a panel data regression model with a Fixed Effect Model approach and for testing moderation variables using a Moderated Regression Analysis (MRA) model. Data analysis of both models used version 12 of the Eviews program. The results showed that 1) tax avoidance has a positive and significant effect on company value, 2) managerial ownership is unable to moderate (weaken) the effect of tax avoidance on company value.
Co-Authors Agus Endro Suwarno Aisyah Amini Ayu Oktaviani Azizul Kholis, Azizul Fadillah, Tri Dessy Khairina Nazli Aisyah Amin Suyatmin Suyatmin