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Audit Internal dan Efektivitas Pengendalian Intern Penjualan Halim Rachmat, Radhi Abdul; Sambas Putra, Ivan Gumilar; Halilah, Ii
Jurnal Riset Bisnis dan Investasi Vol. 3 No. 3 (2017): Jurnal Riset Bisnis dan Investasi
Publisher : Jurnal Riset Bisnis dan Investasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jrbi.v3i3.940

Sales activity plays an important role and needs to be controlled because it affects to the revenue. Sales control requires sales analysis that reveal undesirable developments need to be corrected. Internal Auditors who are not directly involved in operational activities can, therefore, assess all activities. Internal Auditors also provides objective information regarding sales data that will be the basis for management decision making. The purpose of this study is to: determine whether the internal audit on sales activities conducted by the company has been done adequately; determine whether the internal control over sales has been implemented effectively; and determine the role of internal audit in supporting the effectiveness of internal control sales. The authors perform hypothesis testing by doing descriptive analysis and statistical analysis. Based on the results, the effectiveness of internal control can be explained by the Internal Audit role of 63.2%.

The Role of Firm Size in Strengthening the Relationship between Profitability, Capital Structure, and Affiliated Transactions on Tax Advoidance Nugraha, Indra; Rachmat, Radhi Abdul Halim
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.17

Purpose: The purpose of this study is to determine the effect of profitability, capital structure, and affiliate transactions on tax avoidance practices, with firm size as a moderating variable. Methodology: The method used in this study is quantitative research. Hypothesis testing in this study uses Moderated Regression Analysis (MRA) and classical assumption testing uses the eviews 13 application. Finding: Profitability and affiliated transactions have a negative effect on tax avoidance behavior and capital structure has a positive effect on tax avoidance behavior, while firm size as a moderation cannot strengthen profitability, capital structure and affiliated transactions on tax avoidance behavior. Implication: Providing insights for tax policy makers and regulators on factors that influence tax avoidance in companies and are important for company management, providing important information on how financial and operational decisions can affect tax liabilities, and tax authorities can develop more effective strategies to improve tax compliance. Originality: The originality of this study lies in its specific geographical focus, innovative methodological approach, comprehensive integration of variables, and potential broad practical implications. This study contributes significantly to the academic and practical literature in the field of corporate tax and financial management, especially in the context of a developing country like Indonesia.

Ownership institutional and firm value: the mediating role of profitability in Indonesian firms Radhi Abdul Halim Rachmat; Yana Hendayana
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232242

Institutional ownership refers to the shareholding structure and the parties that own or control a company. Institutional ownership can be interpreted as ownership of company shares owned by institutions. In this case, institutions refer to legal entities such as corporations, banks, insurance companies, and others. This study aims to research related to management that continues to grow. The research method used is quantitative research. This study provides a clear picture of the effect of institutional ownership of the company through profitability. The research was conducted on all companies listed on the Indonesia Stock Exchange from 2015 to 2018. The sample used in this study consisted of 322 companies selected using a purposive sampling method. Data processing uses mediation analysis with the SPSS 24 application with the additional PROCESS feature by Hayes. The results showed that, first, institutional ownership affects firm value. Second, profitability mediates the effect of institutional ownership on firm value.

Intrinsic Motivation Mediates the Influence of Affective Commitment on OCB in Kertamulya Bumdes in West Bandung District Bagja, Hafied Noor; Rachmat, Radhi Abdul Halim; Tantular R, Yoga
Best Journal of Administration and Management Vol 3 No 2 (2024): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v3i2.224

Appropriate organizational governance will support fair management of BUM Desa so as to provide satisfaction for village communities. Fair organizational management can improve managerial performance through implementing decisions that represent interested individuals . Participation and contribution of village communities is important in managing BUM Desa, so BUM Desa really needs to implement procedural justice in the governance of its organization. This research aims to find out whether intrinsic motivation mediates the influence of affective commitment on OCB in BUMDes Kertamulya in West Bandung Regency. The data analysis method used is descriptive verification method with multiple regression linear analysis and Sobel test. Findings prove that Commitment affective influence motivation intrinsic but influence OCB. Study shows that internal motivation mediates the influence of individual characteristics on OCB. this finding can provide managerial considerations about antecedents of OCB.

The Role of Firm Size in Strengthening the Relationship between Profitability, Capital Structure, and Affiliated Transactions on Tax Advoidance Nugraha, Indra; Rachmat, Radhi Abdul Halim
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.17

Purpose: The purpose of this study is to determine the effect of profitability, capital structure, and affiliate transactions on tax avoidance practices, with firm size as a moderating variable. Methodology: The method used in this study is quantitative research. Hypothesis testing in this study uses Moderated Regression Analysis (MRA) and classical assumption testing uses the eviews 13 application. Finding: Profitability and affiliated transactions have a negative effect on tax avoidance behavior and capital structure has a positive effect on tax avoidance behavior, while firm size as a moderation cannot strengthen profitability, capital structure and affiliated transactions on tax avoidance behavior. Implication: Providing insights for tax policy makers and regulators on factors that influence tax avoidance in companies and are important for company management, providing important information on how financial and operational decisions can affect tax liabilities, and tax authorities can develop more effective strategies to improve tax compliance. Originality: The originality of this study lies in its specific geographical focus, innovative methodological approach, comprehensive integration of variables, and potential broad practical implications. This study contributes significantly to the academic and practical literature in the field of corporate tax and financial management, especially in the context of a developing country like Indonesia.

Director with foreign experience, CSR, profitability, leverage on tax avoindance: Firm size as moderate Pratiwi, Winna; Rachmat, Radhi Abdul Halim
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1591

This study investigates the influence of several key variables namely director with foreign experience, Corporate Social Responsibility (CSR), profitability, and leverage on tax avoidance, firm size positioned as a moderating factor. The research is centered on manufacturing firms within the basic and chemical industry sectors, specifically those engaged in the pulp and paper segment, and listed on the Indonesia Stock Exchange (IDX) between 2014 until 2023. Profitability is gauged by ROE, leverage is quantified using DER, and the degree of tax avoidance is measured through the ETR. This study applies a verificative research approach, focusing on a target population of nine manufacturing companies. Through the implementation of an unbalanced panel sampling technique, 80 firm-year observations were ultimately selected as the research sample. Secondary data were sourced from the IDX platform and official company websites, encompassing published financial statements and annual reports over the defined research period. Data analysis was carried out using panel data regression techniques with the assistance of E-Views version 13 software. The empirical outcomes highlight that directors with overseas exposure, active CSR engagement, and higher profitability are associated with lower levels of tax avoidance behavior. Conversely, companies with greater leverage tend to exhibit more aggressive tax minimization strategies. Firm size significantly moderates these relationships: it amplifies the negative impact of foreign directorships, CSR initiatives, and profitability on tax avoidance, while reinforcing the positive influence of leverage on such behavior. These findings indicate that internal factors drive firms' tax strategies, with firm size either amplifying or reducing their impact.

The influence of awareness, knowledge, and environmental culture on MSME tax compliance with tax administration modernization and tax incentives as moderating variables Delia, Delia; Rachmat, Radhi Abdul Halim
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1633

This study aims to analyze the effect of Taxpayer Awareness, Tax Knowledge, and Environmental Culture on the Tax Compliance of MSMEs in Bandung City, with Tax Administration Modernization and Tax Incentives as moderating variables. This quantitative research used a survey method involving individual MSME taxpayers registered at the Pratama Tax Service Office in Bandung. The data analysis employed multiple linear regression and Moderated Regression Analysis (MRA), processed using SPSS 25. The results revealed that Awareness, Tax Knowledge, and Environmental Culture significantly influence MSME Tax Compliance. However, the moderating variables—Tax Administration Modernization and Tax Incentives—did not strengthen those relationships. These findings highlight that internal and social factors are more dominant in shaping tax compliance behavior, while technological modernization and fiscal incentives are yet to be effective drivers. This research contributes to the formulation of more targeted tax policies for MSMEs in Indonesia.

Sustainability and Loyalty in Halal Tourism: An Indonesian Perspective Sukma, Andhi; Chen, Robin; Rachmat, Radhi Abdul Halim; Saputera, Denny
ETIKONOMI Vol. 24 No. 2 (2025)
Publisher : Faculty of Economic and Business, Universitas Islam Negeri Syarif Hidayatullah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/etk.v24i2.45458

Research Originality: This study introduces new behavioral dimensions, including environmental awareness, ethical service innovation, and tourists’ decision control, in the formation of loyalty and advocacy behavior. Research Objectives: This study examines the contribution of sustainability-oriented factors to Muslim tourist loyalty and recommendation behavior, with satisfaction and intention to revisit serving as mediating variables. Research Methods: A quantitative approach was employed using a structured questionnaire distributed to 460 Muslim tourists. The data were analyzed using structural equation modeling to evaluate the causal relationships among the variables. Empirical Results: Environmental awareness and tourists’ ability to make ethical decisions have a significant influence on loyalty and word-of-mouth behavior. Ethical service innovation enhances customer satisfaction, which in turn contributes to loyalty. Satisfaction and revisit intention were found to be essential mediators in this relationship. Implications: This study provides theoretical insights by integrating sustainability into halal tourism behavior models and offers practical recommendations for destination managers to develop emotionally engaging and environmentally responsible tourism services. JEL Classification: M31, O35, Q56, Z32

Sosialisasi Bentuk Badan Hukum untuk UMKM Pengusaha Batik di Cianjur Bagja, Hafied Noor; Rachmat, Radhi Abdul Halim; Hardika, Andhika Ligar; Nababan, Daniel; Lizwaril, Rudy
Abdimas Galuh Vol 7, No 2 (2025): September 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i2.21153

Usaha Mikro, Kecil, dan Menengah (UMKM) batik di Cianjur memiliki potensi ekonomi dan budaya yang besar, namun sebagian besar pelakunya belum memiliki legalitas usaha maupun badan hukum yang jelas. Ketidakjelasan status hukum ini menjadi hambatan utama dalam mengakses pembiayaan, mengikuti pengadaan barang dan jasa, serta memperluas pasar. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman pelaku UMKM batik terhadap bentuk-bentuk badan hukum yang sesuai, seperti CV, PT, dan Koperasi, serta memberikan pelatihan teknis pendaftaran Nomor Induk Berusaha (NIB) melalui sistem OSS. Kegiatan ini membuktikan bahwa sosialisasi hukum yang berbasis kebutuhan lokal dapat menjadi langkah awal dalam mendorong transformasi kelembagaan UMKM. Namun demikian, diperlukan tindak lanjut berupa pelatihan digital dan pendampingan legal formal agar proses formalisasi usaha dapat berjalan secara berkelanjutan. Dengan dilakukannya abdimas mitra mengetahui tahapan dalam mendaftarkan UMKMnya secara legalitas, sehingga semakin banyak UMKM yang sudah mendaftarkan usahanya melalui OSS.

The effect of institutional and managerial ownership on tax avoidance: an empirical study of coal subsector mining companies listed on the Indonesian stock exchange for the 2017-2021 period Malik, Dema Ilmi Annisa Amalliah; Rachmat, Radhi Abdul Halim
Gema Wiralodra Vol. 14 No. 2 (2023): gema wiralodra
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/gw.v14i2.486

This study aims to determine whether institutional and managerial ownership affect tax avoidance in coal subsector mining companies listed on the Indonesian stock exchange. The factors tested in this study are institutional ownership and managerial ownership, while tax avoidance is the dependent variable. The research method used in this study is the explanatory method. The population in this study are coal mining companies listed on the Indonesian stock exchange. The sampling technique used in this study was purposive sampling with a total sample of 6 companies. The data analysis used in this research is panel data regression analysis. The program used to analyze the data is Eviews 12. Based on the study results, it can be concluded as follows: (1) the study results show that institutional ownership affects tax avoidance in companies in the coal mining sub-sector listed on the Indonesia Stock Exchange. (2) The study results show that managerial ownership affects tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange. (3) The study results show that institutional and managerial ownership affect tax avoidance in coal mining sub-sector companies listed on the Indonesia Stock Exchange.

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