Article Per Year (5 Year)
p-Index From 2021 - 2026
2.147
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi INVENTORY: JURNAL AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) D'edukasi: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat "Wiryakarya" International Journal of Business and Quality Research International Journal of Economics, Business and Innovation Research Asian Journal of Management, Entrepreneurship and Social Science
Rihan Mustafa Zahri
Universitas PGRI Madiun
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
Pemasyarakatan dan Sharing Session terhadap Pengelolaan Pajak Dana Desa di Kecamatan Wungu Kabupaten Madiun Ahmad Nur Aziz; Wiwin Juliyanti; Rihan Mustafa Zahri; Winda Dwi Trisnasari; Dina Aprilia Novitasari; Mareta Putri Hapsari; Nadiva Arti Salsabilla
Jurnal Pengabdian Masyarakat "Wiryakarya" Vol 3, No 01 (2024)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/wjpm.v3i01.19101

Abstract

Sosialisasi ini dimaksudkan untuk mengungkapkan mengenai pajak dalam pengalokasian dana desa di Desa Bantengan Kecamatan Wungu Kabupaten Madiun. Alokasi Dana Desa (ADD) merupakan salah satu sumber pendapatan desa yang pada umumnya masih menjadi sumber pendapatan utama yang digunakan dalam penyelenggaran pemerintah desa. Dana yang masuk ke desa yang bersumber dari APBN maupun APBD, tentu saja dalam praktek pelaksanaannya akan terutang pajak sesuai dengan jenis transaksinya.Kata Kunci: Sosialisasi, Dana Desa, Pajak Dana Desa.
A Comparative Case Study of Profitability and Firm Value by Firm Characteristics Dany Adi Saputra; Lina Nur Ardila; Vidia Ayu Satyanovi; Zulfita Fidi Astuti; Rihan Mustafa Zahri
International Journal of Economics, Business and Innovation Research Vol. 2 No. 06 (2023): November, International Journal of Economics, Business and Innovation Research
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this case study is to describe the firm characteristics that include industry competition, debt levels, and controlling shareholder and their relation to profitability and firm value of three companies, SMGR, INTP, and SMCB, in the cement subsector listed on the Indonesia Stock Exchange in 2019. Qualitative analysis was performed by comparing profitability (return on assets, ROA), firm value (Tobin's Q), and firm value-to-profitability ratio (Q_ROA) for the three sample firms that differ in their characteristics. This case study provides the following empirical evidence. SMCB had the lowest ROA, Tobin's Q, and Q-ROA, followed by SMGR and INTP with relatively higher ROA, Tobin's Q, and Q-ROA. The level of competition in the SMCB industry is the highest, followed by INTP and SMGR. SMCB and SMGR have relatively higher DAR (greater than 45 percent) while INTP has relatively lower DAR (lower than 45 percent). The controlling shareholders of SMCB, SMGR, and INTP are national corporations, the Indonesian government, and foreign corporations, respectively. These results suggest that debt level and controlling shareholder play an important role in explaining profitability, firm value, and firm value to profitability ratio, while industrial competition has a marginal role in explaining these variables.
Tax Aggressive Practices in Indonesia: Transfer Pricing, Capital Intensity Ratio, and Institutional Ownership Erma Wulan Sari; Rihan Mustafa Zahri; Mareta Putri Hapsari; Abelita Adinda Putri; Vikha Hersa Agustin
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 03 (2024): August Asian Journal of Management Entrepreneurship and Social Science ( AJMES
Publisher : Cita Konsultindo Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effect of Transfer Pricing, Capital Intensity Ratio, Institutional Ownership on the practice of Tax Aggressiveness. The dependent variable used in this study is Tax Aggressiveness while the independent variables are Transfer Pricing, Capital Intensity Ratio, Institutional Ownership. The population in this study are Real and Estate companies listed on the IDX for the 2018-2021 period. The sampling technique used in this study was purposive sampling so that a total sample of 48 companies was obtained with a total data of 192. The data analysis technique in this study used Multiple Linear Regression Analysis with SPSS 25. The results of the show that Transfer Pricing has an effect on tax aggressiveness, companies that carry out transaction with related parties have a tendency to practice tax aggressiveness. The Capital Intensity Ratio affects the practice of tax aggressiveness, the Capital Intensity Ratio can show a company’s efficiency in using its assets so that it can be used as a method of minimizing the tax burden that must be paid by the company. Institutional Ownership does not affect the practice of tax aggressiveness, Institutional Ownership has an important role in the company to monitor the performance of managers, so that managers do not dare to act aggressively to practice tax aggressiveness. Keywords: Tax Aggressiveness, Transfer Pricing, Capital Intensity Ratio, and Institutional Ownership.
PENGARUH PARTISIPASI MASYARAKAT, SISTEM PENGENDALIAN INTERNAL DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA M Agus Sudrajat; Ali Tiyas Nugroho; Muhammad Cholis; Rihan Mustafa Zahri
JURNAL ILMIAH EDUNOMIKA Vol 6, No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i2.6190

Abstract

The purpose of this study was to determine and analyze the influence of community participation, internal control systems and the use of information technology on village fund management accountability with professionalism as a moderating variable (a case study in villages in Ngawi district). The population in this study were village officials in 5 sub-districts receiving the largest allocation of village funds in Ngawi Regency amounted to 568 people and the sample was 104. The method in determining the sample used in this study was purposive sampling, while the data processing method used was multiple regression analysis. and MRA test. This study uses a survey method using primary data obtained from questionnaires distributed to respondents. The results of this study indicate that the community participation variable affects the accountability of village fund management, the internal control system and the use of technology do not affect the accountability of village fund management. The moderating variable of professionalism is significant in moderating the effect of the use of information technology on village fund management accountability, but professionalism is not able to moderate the effect of community participation and internal control systems on village fund management accountability. Keywords : Community Participation, Internal Control System, Utilization of Information Technology, Village Fund Management Accountability
The Implementation of Worksheet Application in Review of Regional Government Financial Report (Case Study at Karangnyar Regency Inspectorate) Vidia Ayu Satyanovi; Nurul Lujain; Rihan Mustafa ZAHRI
International Journal of Business and Quality Research Vol. 1 No. 01 (2023): January - March, International Journal of Business and Quality Research
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v1i01.280

Abstract

The purpose of this study was to find out and evaluate the application of Worksheet Application in the Review of Regional Government Financial Report at the Inspectorate of Karanganyar Regency. This type of research is descriptive qualitative. The data collection techniques in this study were through observation, documentation and interviews. The Result shows that the implementation of the Regional Government Financial Report review with Worksheet Application has been carried out in accordance with applicable regulations. However, the reviewers are challenged in the review stages. The conclusion of this study is that the Worksheet Application to the Regional Government Financial Report review has been going well. Based on the research results, the authors provide advice to the Inspectorate of Karanganyar Regency, the Karanganyar Regency Inspectorate create a Regional Government Financial Report’s review team with members competent in accounting, conduct in-house training and consultation services, prepare standard operational procedure and coordinate with regional finance agency at Karanganyar Regency
Co-Authors Abelita Adinda Putri Agnia Henryeta Andika Putri Ahmad Nur Aziz Ali Tiyas Nugroho Anisa Prima Dihastuti Ardila, Lina Nur Desy Nur Pratiwi Dina Aprilia Novitasari Dinda Amelia Kusumastuti Juli Murwani M Agus Sudrajat Mareta Putri Hapsari Muhammad Cholis Nadiva Arti Salsabilla Nur Ayu Amaliana Nurul Lujain Puji Nurhayati Rollis Ayu Ditasari Sendy Dwi Haryanto Theresia Budi Sucihati Vannesa Ghifarianty Vidia Ayu Satyanovi Vikha Hersa Agustin Wahyu Wirasari Winda Dwi Trisnasari Wiwin Juliyanti Yolanda Dhamayanti Zulfita Fidi Astuti