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All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Competitive Jurnal Akuntansi dan Keuangan Al-Kharaj: Journal of Islamic Economic and Business Jurnal Comparative : Ekonomi Dan Bisnis Jurnal Mutiara Ilmu Akuntansi Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Akuntansi: Jurnal Riset Ilmu Akuntansi
Kimsen Kimsen
Universitas Muhammadiyah Tangerang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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PENGARUH RETURN ON ASSETS, KOMITE AUDIT DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) (Studi pada Perusahaan Jasa Sub Sektor Perdagangan Besar yang Terdaftar di Bursa Efek Indonesia Periode 2012 – 2016) KIMSEN KIMSEN; ARRY EKSANDY; YUNI ERISA
COMPETITIVE Vol 2, No 2 (2018): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v2i2.908

Abstract

PROFITABILITY, LEVERAGE, SIZE OF COMPANY TOWARDS TAX AVOIDANCE Kimsen Kimsen; Imas Kismanah; Siti Masitoh
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 4, No 1 (2018): Vol 4, No 1 (2018)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.485 KB) | DOI: 10.34204/jiafe.v4i1.1075

Abstract

The purpose of this research is to know the influence of Return On Assets (ROA), Debt To Equity Ratio (DER), and Asset to Tax Avoidance (TA) partially and simultaneously in the sector of various Industri listed in Indonesia Stock Exchange (IDX). The research period used is five years from 2012 to 2016. The study population included all industry miscellaneous sectors listed in Indonesia Stock Exchange (IDX) period 2012 to 2016. Sampling technique used is purposive sampling technique. Based on the predetermined criteria, the sample size was 8 companies. The type of data used was secondary data obtained from the Indonesia Stock Exchange website. Data analysis method used was panel data regression analysis. The result of F-test and t-test showed return on assets had an effect on tax avoidance, while debt to equity ratio had a positive influence on tax avoidance.
GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK Kimsen Kimsen
Jurnal Comparative: Ekonomi dan Bisnis Vol 4, No 2 (2022): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v4i2.8325

Abstract

This study aims to determine the effect of Good Corporate Governance on tax management. Good Corporate Governance in this study uses the proxy of the board of commissioners, independent commissioners and the audit committee. The board of commissioners is measured by looking at the total number of members who are members of the board of commissioners, independent commissioners are measured by the number of independent commissioners over the total board of commissioners of the company and the audit committee is measured by the number of audit committees in the company. Tax management in this study is measured by effective tax rates (ETR). The population in this study are food and beverage companies listed on the Indonesia Stock Exchange during the 2017-2020 period. The total samples tested were 9 companies selected by purposive sampling technique so that the analyzed data amounted to 54 companies. The data analysis technique used panel data regression with the help of the Eviews 9.0 program. The results of this study indicate that (1) the board of commissioners has a significant positive effect on tax management, (2) Independent Commissioners have no effect on tax management, (3) The Audit Committee has a significant negative effect on tax management, Keywords: Tax Management, Effective Tax Rate, Good Corporate Governance
DETERMINAN PERTUMBUHAN LABA DENGAN MENGGUNAKAN RASIO CAMEL PADA PERBANKAN SYARIAH DI INDONESIA TAHUN 2017 – 2021 Kimsen Kimsen
Jurnal Comparative: Ekonomi dan Bisnis Vol 3, No 2 (2021): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v3i2.8326

Abstract

Tujuan dari penelitian ini untuk mengetahui determinan pertumbuhan laba dengan menggunakan rasio CAMEL (rasio CAR, NPF, NPM, BOPO dan FDR) pada perbankan syariah di Indonesia. Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2017 – 2021.Populasi penelitian meliputi semua perbankan syariah di Indonesia periode 2017 – 2021. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 11 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs masing-masing Bank Umum Syariah. Metode analisis data yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), Biaya Operasional Pendapatan Operasional (BOPO) dan Financing to Deposit Ratio (FDR) tidak berpengaruh dan Non Performing Financing (NPF) berpengaruh negatif terhadap pertumbuhan laba. Kata Kunci : Pertumbuhan Laba, Capital Adequacy Ratio (CAR), Net Profit Margin (NPM), Biaya Operasional Pendapatan Operasional (BOPO), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF)
PENGARUH BI RATE, CAPITAL ADEQUACY RATIO (CAR), BIAYA OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON EQUITY (ROE) (Pada Perusahaan Perbankan yang Listing di BEI Tahun 2017-2021) Kimsen Kimsen
Jurnal Comparative: Ekonomi dan Bisnis Vol 4, No 1 (2022): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v4i1.8314

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh BI Rate, Capital Adequacy Ratio, Biaya Operasional Pendapatan Operasional dan Loan to Deposit Ratio terhadap Return on Equity pada perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2017-2021.Populasi penelitian meliputi semua perusahaan sektor Perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 24 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari website resmi Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa BI Rate berpengaruh negatif, Capital Adequacy Ratio berpengaruh negatif, Biaya Operasional Pendapatan Operasional berpengaruh negatif, Loan to Deposit Ratio tidak berpengaruh dan BI Rate, Capital Adequacy Ratio, Biaya Operasional Pendapatan Operasional, Loan to Deposit Ratio secara bersama-sama berpengaruh terhadap Return on Equity.Kata Kunci : Return on Equity, BI Rate, Capital Adequacy Ratio, Biaya                         Operasional Pendapatan Operasional, Loan to Deposit Ratio
The Effect of Good Corporate Governance on Islamic Social Reporting Disclosure at Sharia Banks in 2013-2017 Kimsen Kimsen
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 1 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v4i1.3779

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Good Corporate Governance terhadap pengungkapan Islamic Social Reporting Pada Bank Syariah. Variabel Independen dalam penelitian ini adalah Dewan Komisaris, Dewan Pengawas Syariah, Komite Audit, Profitabilitas (ROA), dan Leverage (DAR). Variabel Dependen dalam penelitian ini adalah Pengungkapan Islamic Social Reporting yang diukur dengan menggunakan model E-Views 9.0. Populasi dalam penelitian ini meliputi perbankan syariah yang terdaftar di website Bank Umum Syariah Indonesia, Bank Indonesia, dan pada Otoritas Jasa Keuangan (OJK) Indonesia tahun 20013-2017. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang ditetapkan diperoleh 8  bank syariah memenuhi kriteria sampel. Metode analisis yang digunakan adalah analisis regresi data panel.Hasil penelitian menunjukkan bahwa Variabel Ukuran Dewan Pengawas Syariah, ukuran Komite Audit, Profitabilitas (ROA) dan Leverage tidak berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting. Proposi ukuran Dewan Komisaris berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting.
Pengaruh Enterprise Risk Management, dan Likuiditas Terhadap Economic Performance Nur ‘Aini Qurrota A’yun; Dirvi Surya Abbas; Kimsen Kimsen
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1270

Abstract

The purpose of this study is to determine the effect of enterprise risk management, and liquidity on economic performance. The study is time period used was 5 years, namely the 2017-2021 period. The population of this study includes all food and beverages sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-20201 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis using Eviews 9. The results showed that variables enterprise risk management had a positive impact on economic performance, while the liquidity variable do not affect economic performance.
Pengaruh Pengendalian Internal Dan Kesesuaian Kompensasi Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Putri Marliana Nuril Azmi; Dirvi Surya Abbas; Kimsen Kimsen
Jurnal Mutiara Ilmu Akuntansi Vol 2 No 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2273

Abstract

The purpose of this study was to determine the effect of internal control and compensation suitability on the tendency of accounting fraud at PT Bank Central Asia Tbk KCU Alam Sutera. This research method uses qualitative methods by distributing research questionnaires. The population of this study includes all employees who work at the BCA KCU Alam Sutera bank. The sampling technique used is simple random sampling technique. In this study the authors use SPSS 26 in data processing. The results showed that internal control, compensation suitability and organizational ethical culture had an effect on the tendency of accounting fraud. Internal control, compensation suitability and organizational ethical culture together affect the tendency of accounting fraud.
Pengaruh Pengendalian Internal Dan Kesesuaian Kompensasi Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Putri Marliana Nuril Azmi; Dirvi Surya Abbas; Kimsen Kimsen
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2273

Abstract

The purpose of this study was to determine the effect of internal control and compensation suitability on the tendency of accounting fraud at PT Bank Central Asia Tbk KCU Alam Sutera. This research method uses qualitative methods by distributing research questionnaires. The population of this study includes all employees who work at the BCA KCU Alam Sutera bank. The sampling technique used is simple random sampling technique. In this study the authors use SPSS 26 in data processing. The results showed that internal control, compensation suitability and organizational ethical culture had an effect on the tendency of accounting fraud. Internal control, compensation suitability and organizational ethical culture together affect the tendency of accounting fraud.
Pengaruh Enterprise Risk Management, dan Likuiditas Terhadap Economic Performance Nur ‘Aini Qurrota A’yun; Dirvi Surya Abbas; Kimsen Kimsen
Akuntansi Vol. 2 No. 4 (2023): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i4.1270

Abstract

The purpose of this study is to determine the effect of enterprise risk management, and liquidity on economic performance. The study is time period used was 5 years, namely the 2017-2021 period. The population of this study includes all food and beverages sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-20201 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 10 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis using Eviews 9. The results showed that variables enterprise risk management had a positive impact on economic performance, while the liquidity variable do not affect economic performance.
Co-Authors Abbas, Dirvi Surya Imas Kismanah January Eky Pambudi Nur ‘Aini Qurrota A’yun Putri Marliana Nuril Azmi Siti Masitoh YUNI ERISA