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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 Jurnal Riset Akuntansi
Arfan Ikhsan
Unknown Affiliation
Economics, Econometrics & Finance

Published : 6 Documents Claim Missing Document
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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

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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

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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.
Pengaruh Penyangga Modal dan Ukuran Perusahaan terhadap Keputusan Pembagian Dividen dengan Cadangan Kerugian Penurunan Nilai sebagai Variabel Moderasi pada Emiten Perbankan Ricardo Parulian Sibagariang; Andri Zainal; Jufri Darma; Chandra Situmeang; Arfan Ikhsan; Dedy Husrizal Syah
Jurnal Riset Akuntansi Vol. 4 No. 2 (2026): May: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i2.3903

Abstract

The banking sector faces dual challenges from economic turbulence and the implementation of expected credit loss accounting standards. An empirical anomaly has emerged where large-scale banks remain aggressive in distributing dividends despite soaring provisioning burdens, while medium-scale banks tend to retain earnings. This research aims to analyze the effect of capital buffer and firm size on dividend distribution decisions, while examining the ability of allowance for impairment losses to moderate these interactions. Utilizing a causal explanatory panel data design, this study observed 15 banking entities on the Indonesia Stock Exchange from 2020 to 2024. Data analysis was conducted using the Tobit regression model to accommodate dividend data characteristics left-censored at zero. Results prove that the capital buffer has no significant effect on dividend decisions, confirming the conservative posture of banks in prioritizing capital retention as a risk cushion. Conversely, firm size significantly determines profit distribution policy positively. In the moderation test, allowance for impairment losses does not moderate the capital buffer-dividend relationship but significantly moderates and amplifies the positive effect of firm size on dividend decisions. These findings imply a strategic resilience signaling maneuver, where large banks respond to high provisioning by expanding cash distribution to prove fundamental robustness to the market. Practically, this study recommends investors prioritize large-scale banks for stable returns and provides insights for regulators regarding the urgency of more adaptive regulatory adjustments.
Co-Authors Agus Endro Suwarno Aisyah Amini Andri Zainal Ayu Oktaviani Azizul Kholis, Azizul Dedy Husrizal Syah, Dedy Husrizal Fadillah, Tri Dessy Jufri Darma Khairina Nazli Aisyah Amin Ricardo Parulian Sibagariang Situmeang, Chandra Suyatmin Suyatmin