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All Journal JDM (Jurnal Dinamika Manajemen) Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Global Review of Islamic Economics and Business Jurnal Akuntansi dan Pajak JOURNAL OF APPLIED ACCOUNTING AND TAXATION Nagari Law Review Jurnal ULTIMA Accounting International Journal of Supply Chain Management JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Surya Abdimas Journal of Accounting Auditing and Business Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Bisnis Terapan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Islamiconomic: Jurnal Ekonomi Islam Journal of Economics and Management Scienties Jurnal Akuntansi
Memed Sueb
Universitas Padjadjaran, Bandung, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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Analysis of the Reduction in Corporate Income Tax Rates and PSAK 46 on Earnings Management Rizki Alaika; Memed Sueb; Sony Devano
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6737

Abstract

The government has set a policy of reducing the Corporate Income Tax rate a year earlier than the Omnibus Law to deal with the impact of the Covid-19 pandemic that has hit Indonesia since March 2020. However, the reduction in corporate income tax rates can motivate company management to carry out earnings management in order to save the tax burden. The implication of PSAK 46 is related to earnings management issues, namely that many company management take advantage of flexibility opportunities in preparing financial statements with an accrual approach in order to get bonuses for performance by minimizing the income tax burden. This study aims to examine differences in earnings management before and after the reduction in corporate income tax rates, differences in earnings management of potential winning companies and potential losers, and the effect of PSAK 46 on earnings management. The research method used is a quantitative research method using different tests and multiple linear regression analysis. The independent variable in this study consisted of a decrease in corporate income tax rates and PSAK 46. The dependent variable in this study was earnings management. The sample of this research is 57 companies from various sectors listed on the Indonesia Stock Exchange in 2019–2020.  The results showed that there was a significant difference in Corporate Income Tax rates for winner companies and potential discretionary accruals companies . corporate income has a significant difference, and current tax and deferred tax liabilities have a significant negative effect on earnings management, while deferred tax assets have no significant effect on earnings management.
Pemberdayaan Badan Usaha Milik Desa Khususnya Dalam Bidang Akuntansi Untuk Meningkatkan Perekonomian Desa Indri Yuliafitri; Memed Sueb; Dewi Kania Sugiharti; Cahya Irawadi; Rully Herdita Ramadhani
Surya Abdimas Vol. 6 No. 3 (2022)
Publisher : Universitas Muhammadiyah Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/abdimas.v6i3.1960

Abstract

BUMDes merupakan salah satu wujud pelaksanaaan undang-undang Desa, yang menjadikan desa sebagai ujung tombak pembangunan. Desa diberikan kewenangan untuk mengelola dan mencari sumber pendanaan dengan mengali potensi dan mengoptimalkan pemberdayaan potensi yang dimilikinya. Saat ini hampir sebagian besar BUMDes masih memiliki kendala berkaitan dengan pengelolaan kegiatan maupun anggaran yang dimilikinya. Tujuan dari pengabdian ini adalah untuk memberikan edukasi dan pemahaman mengenai pengelolaan keuangan desa dari perspektif hukum dan peningkatan peran BUMDes dalam mewujudkan masyarakat yang maju dan sejahtera. Pengabdian dilaksanakan secara luring, dengan memberikan sosialisasi terhadap aparat desa dan pengurus BUMDes Waluyo yang bertempat di desa Cintaratu kecamatan Parigi kabupaten Ciamis. Pengabdian ini berhasil mengidentifikasi permasahan yang dihadapinya, dan mencoba mencari solusi yang tepat sesuai arah yang disampaikan narasumber. Hasil yang diperoleh dari kegiatan ini adalah meningkatnya pemahaman mengenai keuangan desa dan kekuatan serta kelemahan yang dimiliki oleh BUMDes Waluyo. Sehingga kelak BUMDes Waluyo dapat dikelola dengan lebih baik.
Do Risk-Taking and Shariah Governance Have a Relationship with Maqasid Shariah-Based Performance? Prasojo Prasojo; Winwin Yadiati; Tettet Fitrijanti; Memed Sueb
Global Review of Islamic Economics and Business Vol. 10 No. 1 (2022)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/grieb.2022.101-03

Abstract

This According study examines the characteristics of the shariah supervisory board (SSB), risk-taking and Islamic bank (IB) performance. The maqasid shariah index determines the performance of an IB, and the performance assessment is more comprehensive. This research data analysis uses the dynamic panel regression estimation technique with the generalised two-step moment method to predict the relationship between shariah governance, risk-taking and performance. This study uses IBs financial data from around the world for 2014–2018, which comes from the bank scope database. The empirical results found that risk-taking has positive significance to maqasid shariah, while SSB size, expertise and cross membership have a significant negative relationship to performance. Other variables, such as leverage, are proven to have negative significance to maqasid shariah. The originality of this research is linking maqasid shariah with risk-taking and governance, expanding the sample to include many countries, and robustness checking based on Gulf Cooperation Council and non-GCC member states. The research has implications for stakeholder theory because IBs can accommodate various stakeholder interests. Governance across countries is not uniform, so it is challenging to link specifically to performance.
PENINGKATAN KAPASITAS APARATUR DESA DALAM PENGELOLAAN DANA DESA DI DESA CINTARATU KECAMATAN PARIGI KABUPATEN PANGANDARAN Dewi Kania Sugiharti; Rully Herdita Ramadhani; Memed Sueb; Cahya Irawady; Indri  Yuliaftri
Dharmakarya : Jurnal Aplikasi Ipteks Untuk Masyarakat Vol 12, No 2 (2023): Juni, 2023
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/dharmakarya.v12i2.39474

Abstract

Desa Cintaratu merupakan salah satu desa yang berada di wilayah Kabupaten Pangandaran, dimana kedudukannya sangat strategis karena berdampingan dengan pusat pemerintahan dan pendidikan serta kawasan wisata. Dengan banyaknya potensi yang dimilikinya, maka Desa Cintaratu perlu dilakukan sosialiasi sebagai bentuk pengabdian pada masyarakat terkait peningkatan kapasitas aparatur desa dalam pengelolaan dana desa. Mengingat tidak sepenuhnya aparatur desa memiliki kapasitas memadai dalam pengelolaan dana desa. Aparatur desa memiliki peranan penting dalam pengelolaan keuangan desa khususnya dana desa sebagai amanah undang-undang. Tujuan pengabdian pada masyarakat ini adalah untuk meningkatkan kapasitas aparatur desa dalam rangka mengefektifkan pengelolaan dana desa dan meningkatkan kapabilitas aparatur desa dalam mengelola dana desa, serta merespon aspirasi dan partisipasi masyarakat desa. Metode pengabdian pada masyarakat ini dilaksanakan dalam bentuk sosialiasi yang disampaikan dengan metode ceramah dan penyampaian materi dalam bentuk PPT melalui media layar infokus. Fakta yang ditemukan terkait pengelolaan dana desa yang ada di Desa Cintaratu, pada dasarnya pengelolaan keuangan desa khususnya dana desa, sudah dijalankan dengan memperhatikan prinsip-prinsip pengelolaan keuangan negara. Hal ini dapat dilihat dengan adanya informasi anggaran perencanaan dan belanja desa. Dengan dilaksanakannya kegiatan pengabdian pada masyarakat, aparatur desa di Desa Cintaratu ini merasakan pentingnya ilmu pengetahuan dalam pengelolaan dana desa. Aparatur desa merupakan aktor utama yang menentukan keberhasilan dalam menjalankan amanat undang-undang desa yang di dalamnya mengatur mengenai dana desa dan dana desa tersebut diperuntukan sebesar-besarnya bagi kepentingan dan kesejahteraan masyarakat desa.
Supervision and Registration of Traditional Medicine Brand in Indonesia Tjia Siauw Jan; Tri Handayani; Memed Sueb
Nagari Law Review Vol 5 No 1 (2021): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.5.i.1.p.87-92.2021

Abstract

Traditional medicine (herbal medicine, standardized herbal medicine, phytopharmaca (clinical-based herbal medicine), imported traditional medicine) is an ingredient or herb ingredients in the form of plant ingredients, animal ingredients, mineral ingredients, galenic preparations, or a mixture of such ingredients that have been used for treatment for generations, and can be applied by the norms prevailing in the society. This study aims to find out and analyze related to the supervision and registration of traditional medicine brands in Indonesia. This research uses a qualitative method with a normative juridical approach. Data collection techniques are carried out through library studies. It can be concluded that the supervision of traditional medicine brands' registration must be carried out to the maximum by the National Agency of Drug and Food Control (NADFC). This avoids the problems that will arise in the event of the obscurity of the surveillance process. Good and proper supervision must be based on the rule of law because Indonesia recognizes the Law's existe.
The Influence of the Use of Information Technology, Supervision and Audit, Use of Pnbp Funds, and Implementation of Sanctions on the Quality of Management of Non-Tax State Revenue in Ministry/State Agencie Januar, Indra K; Sueb, Memed; Mulyani, Sri
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 7, No 1 (2024): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v7i1.7866

Abstract

Indonesian non-tax state revenue (PNBP) has an important and strategic role as one of the pillars of state finance in supporting government policies, controlling and supervising state resources. The form of implementing the PNBP regulatory function is very closely related to the regulations related to tariffs and the use of funds sourced from PNBP. In year 2022 The Audit Board of the Republic of Indonesia report, there are PNBP management problems that recur from year to year and challenges in PNBP management that are not yet effective and optimal, including there is levies that do not have a legal basis and the proceeds are used directly without being deposited into the state treasury first, levies already have a legal basis and the proceeds are used directly without being deposited into the state treasury first , and PNBP is late or not deposited into the state treasury or insufficient or not collected. SIMPONI application Information Systems that support the implementation of PNBP still experiences obstacles. There are five main new provisions in this regulation of PNBP funds, governance, supervision, sanctions and the right to pay. Therefore, research is needed to answer problems or phenomena that occur to be studied more deeply in order to achieve the goal, namely effective and efficient management of quality and fair PNBP in optimizing state revenues from the PNBP sector. Result show the influence of has a positive and significant effect on the Quality of PNBP Management in Ministries/State Institutions
Analysis of Carbon Tax Potential in Coal-Fired Power Plants (PLTU) of PT. Indonesia Power: A Comparison Between Carbon Tax Payments and Carbon Credit Purchases Affardi, Chirmala Wisnu Permata; Sueb, Memed; Devano, Sony; Tanzil , Nanny DewiTanzil; Soenaria, Syaiful Rahman
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.3840

Abstract

Indonesia is ranked as the 9th largest CO2 emitter globally, with emissions reaching 192.7 million metric tons of carbon (mtC). The largest source of CO2 emissions in Indonesia comes from coal processing. Despite global efforts, Indonesia remains heavily reliant on coal to meet its electricity needs. This study aims to calculate the carbon emissions generated by coal-fired power plants (PLTUs), estimate the potential carbon tax implementation from 2021 to 2023, and analyze the optimal choice between paying carbon taxes or purchasing carbon credits as an alternative to mitigate environmental impacts. The research was conducted at PT. Indonesia Power's PLTU for the period of 2022-2024 using a descriptive analysis method with a qualitative approach. The results indicate that carbon emissions at PT. Indonesia Power's PLTU increased gradually from 2021 to 2023 due to delays in implementing the carbon tax, which encouraged continued reliance on environmentally unfriendly coal as the primary fuel source. The total potential carbon tax calculation for 2021-2023, based on Law No. 7 of 2021, amounts to IDR 4,437,619,050,000. This potential tax has shown a gradual increase in line with rising carbon emissions at the PLTU. The choice between paying carbon taxes and purchasing carbon credits depends on the long-term goals and financial condition of the PLTU. If the PLTU focuses on sustainable emission reductions, investing in environmentally friendly technologies is a more strategic option to avoid escalating carbon tax costs. However, if short-term financial flexibility is prioritized, purchasing carbon credits can serve as a practical solution for the PLTU.
Regional Tax, Retributions, and Own-Source Revenues Performance of Bekasi City Sueb, Memed; Mukti, Meliani; Yulita, Khairanis
Journal of Applied Accounting and Taxation Vol. 10 No. 1 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i1.8196

Abstract

Tax reform in Indonesia is also addressing issues related to Regional Tax and Retributions (PDRD), which have become the major sources of regional own-source revenue (PAD). Therefore, this study aimed to analyze the effectiveness and contribution of regional tax to PAD in Bekasi City from 2017-2022 as well as project the potential tax and retributions between 2024-2028. The study procedures were carried out using rigorous techniques, such as descriptive analysis, ratio analysis, and forecasting. The results showed that there were fluctuations in the effectiveness of PDRD in Bekasi City for 6 years. The highest effectiveness of regional tax occurred in 2017 and decreased from 2018 to 2019, while retributions showed a significant difference. The results also showed that the contribution of the 2 variables to PAD of Bekasi City was in the low category. The most potential revenue projections for 2024-2028 were Acquisition Duty of Right on Land and Building (BPHTB) and Retributions for Fire Extinguisher Testing Services.
The Effect Of Sustainability Report Disclosure and GCG Toward Firm Value Moderated By Information Asymmetry in CGPI Participants 2012-2015 Pera - Yulianingsih; Memed - Sueb; Dede Abdul Hasyir
Jurnal Akuntansi Vol. 10 No. 2 (2018)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v10i2.1090

Abstract

Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh pengungkapan laporan keberlanjutan dan GCG terhadap nilai perusahaan yang dimoderasi oleh asimetri informasi pada peserta CGPI 2012-2015. Metode penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Sampel adalah berbagai perusahaan yang berpartisipasi dalam CGPI Scoring. Berdasarkan hasil purposive sampling ada 8 perusahaan yang sesuai dengan kriteria selama periode observasi 2012-2015, sehingga ada 32 sampel dalam penelitian ini. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan analisis regresi moderat. Berdasarkan uji statistik, disimpulkan bahwa pengungkapan laporan keberlanjutan berpengaruh positif signifikan terhadap nilai perusahaan, GCG tidak memiliki pengaruh signifikan terhadap nilai perusahaan, asimetri informasi memoderasi pengaruh laporan keberlanjutan terhadap nilai perusahaan, dan asimetri informasi tidak memoderasi pengaruh GCG terhadap nilai perusahaan. Kami menyarankan bahwa peneliti berikutnya untuk menggunakan proxy lain untuk mengukur GCG di samping CGPI tanpa kehilangan kelengkapannya dan dengan tambahan informasi internal dan kualitatif dan untuk memperluas ruang lingkup sampel (tidak terbatas pada peserta CGPI).Kata kunci: Laporan Keberlanjutan, GCG, Nilai Perusahaan, dan Asimetri Informasi.
Pengaruh Religiusitas, Pemahaman Perpajakan, Norma Subjektif dan Love of Money terhadap Penggelapan Pajak Widodo, Cinthiya Auliya Husna; Sueb, Memed; Tanzil, Nanny Dewi
Journal of Economics and Management Scienties Volume 7 No. 4, September 2025
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v7i4.208

Abstract

Pajak merupakan sumber utama penerimaan negara, melebihi kontribusi dari hibah maupun pendapatan non-pajak. Rendahnya tingkat literasi, kesadaran, dan kepedulian masyarakat sebagai wajib pajak terhadap pentingnya pajak dapat memicu kecenderungan untuk menghindari kewajiban perpajakan, yang pada akhirnya berpotensi menimbulkan kecurangan dalam sistem perpajakan. Dalam praktiknya, penerimaan pajak negara kerap mengalami ketidaksesuaian pada orang atau wajib pajak yang kurang memiliki rasa amanah atau tidak jujur dengan melakukan penggelapan pajak. Fokus dari penelitian ini yaitu menganalisis pengaruh religiusitas, pemahaman perpajakan, norma subjektif, dan love of money terhadap penggelapan pajak. Skala Likert yang digunakan pada seluruh variabel pada penelitian ini. generasi milenial dan generasi Z menjadi populasi  dengan memakai simple random sampling untuk teknik pengambilan data. Menyebarkan 100 kuesioner kepada responden untuk memperoleh data primer dan dianalisis atau diolah menggunakan perangkat lunak SPSS. Penelitian memiliki hasil bahwa religiusitas tidak memperlihatkan adanya pengaruh terhadap penggelapan pajak. Sebaliknya, pemahaman perpajakan, norma subjektif, dan love of money terbukti berpengaruh secara signifikan terhadap kecenderungan individu untuk melakukan penggelapan pajak.
Co-Authors Affardi, Chirmala Wisnu Permata Anggraeni Dwijayanti Arie Pratama Azhar Susanto Cahya Irawadi Cahya Irawady Dede Abdul Hasyir Devano, Sony Dewi Kania Sugiharti Dewi Kania Sugiharti Euis Nurhayati Harry Suharman Indri Yuliafitri Indri  Yuliaftri Irawadi, Cahya Ivan Yudianto Januar, Indra K Khairanis Yulita Maria Nety Indramayu Keraf Maya Sari, Nur Zeina Mukti, Meliani Nanny Dewi Tanzil Nunuy Nur Afiah Pera - Yulianingsih Prasojo Prasojo Ramdhani, Rully Herdita Rizki Alaika Rully Herdita Ramadhani Sizka Rismaningsih Lestary Soenaria, Syaiful Rahman Sony Devano Sri Mulyani Tanzil , Nanny DewiTanzil Tettet Fitrijanti Tjia Siauw Jan Tri Handayani Widodo, Cinthiya Auliya Husna Winwin Yadiati