Articles
<![CDATA[Company Characteristics as a Determinant of Tax Aggressiveness in Real Estate and Property Companies in Indonesia ]]>
<![CDATA[Kautsar Riza Salman]]>
<![CDATA[ MediaTrend Vol 17, No 2 (2022): OKTOBER ]]>
Publisher : <![CDATA[Trunojoyo University of Madura ]]>
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DOI: 10.21107/mediatrend.v17i2.16298
<![CDATA[This study aims to obtain empirical evidence regarding the effect of company characteristics on the level of tax aggressiveness. The level of tax aggressiveness is measured by the effective tax rate (ETR). Company characteristics in this study are represented by leverage, capital intensity, inventory intensity, and liquidity. The population in this study are all companies engaged in real estate and property and listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This study's empirical finding is that leverage positively affects the effective tax rate (ETR). High leverage results in a lower level of tax aggressiveness because it is proven that companies pay higher income taxes. This study did not find the effect of capital intensity, inventory intensity, and liquidity on the level of tax aggressiveness. The policy implication for tax institutions is that high leverage on real estate and property companies does not necessarily increase the tendency of corporate tax aggressiveness; even the research results show the opposite result.]]>
<![CDATA[Exploring the History of Islamic Accounting and the Concept of Accountability in an Islamic Perspective ]]>
<![CDATA[Kautsar Riza Salman]]>
<![CDATA[ Journal of Islamic Economic and Business Research Vol. 2 No. 2: December 2022 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/jiebr.v2i2.34
<![CDATA[The history of conventional accounting dominates the literature on the history of accounting, and it is still rare to find a history that describes Islamic accounting comprehensively. In addition, the concept of accountability is still dominated by financial accountability alone. This paper aims to describe the history of Islamic accounting starting from the period of the Prophet until the 20th century. This paper also attempts to describe the concept of accountability from an Islamic perspective. The research approach used in this paper is categorized as qualitative research. The bibliographic method or library analysis used in this study reviews some of the previous literature on the history of Islamic accounting and Islamic accountability. History proves that Muslims have implemented modern and sophisticated accounting systems and practices. The manuscript by Al-Mazindarani entitled "Halakiyah Kitab as-Syiyaqaf Essay" in 765H or 1363M describes the popular accounting practices applied at that time, namely jaridah al-kharaj, jaridah an-nafakat, jaridah al-maal, and jaridah al-masadarin. Even the accounting profession (al-katib) should not be held by everyone and only those who have qualifications such as technical competence, understanding of sharia values, being responsible and trustworthy. The history of Islamic accounting is inseparable from the awareness of avoiding usury, the formation of the first Islamic bank, and the role of professional organizations in terms of regulation of Islamic accounting standards. The Islamic accounting conceptual framework is very different from the conventional accounting conceptual framework in terms of meaning and definition, profit perception, going concern assumption, unit of measurement assumption, and disclosure principle. Accountability in Islam views the responsibility of each individual or company to God as the giver of the mandate (hablum minallah) and to humans (hablum minannas).]]>
<![CDATA[Program Pengabdian Masyarakat Penerapan Dan Pendampingan Penyusunan Laporan Keuangan Masjid Al Ikhas Surabaya Berdasarkan ISAK 35 ]]>
<![CDATA[Nanang Shonhadji]]>;
<![CDATA[Kautsar Riza Salman]]>;
<![CDATA[Ali Soebijanto]]>;
<![CDATA[Laely Aghe Africa]]>;
<![CDATA[Sandra Eka Aprilia]]>;
<![CDATA[Soni Agus Irwandi]]>;
<![CDATA[Ervan Pranata Panca]]>;
<![CDATA[Nur Suci IMM]]>
<![CDATA[ - ]]>
Publisher : <![CDATA[Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat ]]>
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DOI: 10.14414/kedaymas.v3i1.3506
<![CDATA[Pengelolaan aset dan kekayaan masjid yang amanah juga merujuk tidak hanya pada upaya untuk menjaga agar aset tersebut tepat, baik dan berfungsi dengan baik, namun juga penggunaan dana dan peruntukannya yang optimal dan tepat sasaran untuk kesejahteraan dan kemakmuran masjid. Tujuan pelaksanaan program pengabdian masyarakat ini adalah untuk melakukan pendampingan dan pelatihan penerapan sistim informasi akuntansi masjid pada pengurus takmir masjid Al Ikhlas Surabaya. Permasalahan yang dihadai mitra adalah catatan transaksi penerimaan dan pengeluaran dana masjid hanya dicatat secara manual dan sifatnya single entry. Pengelolaan dana masjid belum terstruktur sehingga sulit untuk dijadikan media informasi yang dapat digunakan sebagai bahan pengambilan keputusan strategis bagi pengembangan program kerja takmir dan yayasan masjid Al Ikhlas pada periode kedepannya. Metode pelaksanaan yang dialakukan adalah melalui dua tahapan yaitu tahap perencanaan dan tahap pelaksanaan. Tahap pelaksanaan kemudian dioperasional menjadi pelaksanaan pendampingan dan pelatihan pencatatan transaksi akuntansi masjid double entry dengan aplikasi excel. Pelaksanaan pengembangan dan penerapan sistim informasi akuntansi masjid. Pelaksanaan pendampingan dan pelatihan pencatatan transaksi akuntansi masjid menggunakan sistim informasi akuntansi masjid. Hasil pengabdian masyarakat menginformasikan bahwa mitra telah mampu menginput transaksi berdasarkan nomer dan nama perkiraan pada siklus akuntansi masjid berbasis excel. Hasil juga menginformasikan adanya sistim informasi akuntansi masjid yang diterapkan oleh mitra dan sesuai dengan standar akuntansi keuangan ISAK 35 yang sangat membantu mitra dalam mengelola dana masjid secara transparan dan akuntabel]]>
<![CDATA[Preparation of Financial Statements Based On MYOB Accounting Plus V.18 At PT Wahana Mitra Perkasa ]]>
<![CDATA[Oktavia Nurul Aini]]>;
<![CDATA[Kautsar Riza Salman]]>;
<![CDATA[Arif Zeinfiki Djunaedi]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 3 (2022): December ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v6i3.1941
<![CDATA[PT Wahana Mitra Perkasa is a company engaged in inter-city transportation services, which still survives with a manual accounting recording system in recording financial transactions and compiling company financial statements, giving rise to the risk of losing records, the risk of recording errors, and the risk of lack of information. This study aims to understand the process and technical preparation of financial statements using MYOB Accounting Plus V.18 at PT Wahana Mitra Perkasa and to determine the effectiveness and efficiency of processing financial transaction data using MYOB Accounting Plus V.18 in producing financial reports. The research method used is descriptive analysis, with data collection techniques in the form of interviews and observations. The results obtained are that PT Wahana Mitra Perkasa set accounting policies for general policies, cash disbursements, cash receipts, and depreciation of fixed assets. To support the recording of financial transactions, PT Wahana Mitra Perkasa makes a list of accounts according to the company's needs. There is a beginning trial balance prepared by the company, accompanied by a list of financial transactions and adjustment data for May 2022. Research on the preparation of financial statements based on MYOB Accounting Plus V.18 at PT Wahana Mitra Perkasa shows positive results, and company owners find it helpful because the MYOB Accounting Plus application V.18 can produce financial reports more quickly and precisely than the manual system, making it easier to know the company's performance in the current period. PT Wahana Mitra Perkasa plans to use the MYOB Accounting V.18 application further.]]>
<![CDATA[Antecedents and consequences of islamic bank performance based on the maqashid sharia index ]]>
<![CDATA[Kautsar Riza Salman]]>
<![CDATA[ The Indonesian Accounting Review Vol 13, No 1 (2023): January - June 2023 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v13i1.3015
<![CDATA[This study aims to obtain empirical evidence regarding the antecedents and consequences of performance based on the maqashid sharia index in Islamic banks in Indonesia. The maqashid sharia index in the literature and previous empirical research is limited to its use in the aspect of performance measurement only. This study seeks new insights into the antecedents and consequences of Islamic bank performance based on the Islamic maqashid index. The antecedent studied is the characteristics of the sharia supervisory board, while the consequences studied are Islamic social reporting. This study examines the effect of the sharia supervisory board on the maqashid sharia index in Islamic banks in Indonesia. In addition, this study also examines the effect of the maqashid sharia index on Islamic social reporting. The research sample is 11 Islamic banks in Indonesia within four years (2015-2018). This study found that the characteristics of the sharia supervisory board had a significant effect on the maqashid sharia index. The better the characteristics of the sharia supervisory board the higher the maqashid sharia index is. In addition, the maqashid sharia index has a significant effect on Islamic social reporting, meaning that the higher the maqashid sharia index, the better Islamic social reporting. The first implication is that it requires Islamic banks to pay attention to fair returns, avoid prohibited products and services, and eliminate harmful elements that result in injustice. The second implication is that it requires Islamic banks to seek to increase their profitability, redistribution of profits and welfare, and investment in the real sector.]]>
<![CDATA[The Effects of Audit Firm Size, Audit Tenure, and Audit Rotation on Audit Quality ]]>
<![CDATA[Kautsar Riza Salman]]>;
<![CDATA[Bety Setyaningrum]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 4 No. 1 (2023): January 2023 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.52728/ijtc.v4i1.636
<![CDATA[This study examines the effect of audit firm size, audit period, and audit rotation on audit quality. The data come from annual reports of infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The sampling method used is purposive sampling. A sample of 267 companies was obtained based on the purposive sampling method. The analysis technique used is logistic regression analysis with SPSS software. This study's results confirm agency theory's role in explaining the relationship between parties with different interests. The research findings reveal that the role of audit professional services performed by audit firms can minimize agency problems that arise. Empirically, study findings show that the size of an audit firm and its audit period positively affect audit quality. Conversely, audit rotation does not affect audit quality. The study results provide a practical contribution so that non-big-4 audit firms can improve audit quality as big-4. Audit firms should also pay attention to sufficient audit tenure, short enough or too long, to produce good audit quality.]]>
<![CDATA[The Determinants of Profit-Loss Sharing Financing of Islamic Banks in Indonesia ]]>
<![CDATA[Kautsar Riza Salman]]>
<![CDATA[ Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Vol 13, No 2 (2022): MUQTASID: Jurnal Ekonomi dan Perbankan Syariah ]]>
Publisher : <![CDATA[IAIN Salatiga ]]>
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DOI: 10.18326/muqtasid.v13i2.95-111
<![CDATA[Profit-loss sharing financing is one of the leading business activities carried out by Islamic banks, including buying, selling, and leasing. Thus, it is important to identify the determinants of profit-loss sharing financing of Islamic banks. This study examines the effect of capital adequacy ratios, non-performing financing, third party funds, and profit-sharing rate on mudharabah deposits of Islamic banks in Indonesia. Eleven Islamic banks in Indonesia from 2015 to 2019 periode were selected as sample of the study using purposive sampling. Data analysis using Partial Least Square with SmartPLS software version 3.3.7. The study results indicate that third-party funds have a significant positive effect on profit-loss sharing financing. The increasing number of third-party funds that Islamic banks have collected from customers impacts increasing distribution in the form of profit-loss sharing financing. The study results also indicate that the capital adequacy ratio, non-performing financing, and profit-sharing rate on mudharabah deposits do not affect profit-loss sharing financing. The implications for Islamic banks are to maintain the amount of third-party funds collection and compliance with sharia principles.]]>
<![CDATA[PENILAIAN KINERJA BERBASIS ANALISIS LAPORAN KEUANGAN PADA KOPERASI KARYAWAN ISLAMIC CENTER ]]>
<![CDATA[Tengku Syarifah Bayduri]]>;
<![CDATA[Kautsar Riza Salman]]>
<![CDATA[ Jurnal Riset Terapan Akuntansi Vol. 7 No. 1 (2023): JURNAL RISET TERAPAN AKUNTANSI ]]>
Publisher : <![CDATA[Jurnal Riset Terapan Akuntansi ]]>
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DOI: 10.5281/zenodo.7865702
<![CDATA[AbstrakPenelitian ini bertujuan untuk mengetahui kinerja Koperasi Karyawan Islamic Center Madinatul 'Ulum (KIC MADU) Tahun 2019-2021 dengan menggunakan Rasio Likuiditas, Solvabilitas dan Profitabilitas. Metode penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan jenis data primer dan sekunder untuk mengukur dan membandingkan proporsi pos-pos yang terdapat dalam laporan posisi keuangan dan hasil usaha sebagai perkembangan kinerja keuangan koperasi ke depan. Penelitian ini menunjukkan bahwa kinerja keuangan Koperasi KIC MADU ditinjau dari analisis rasio likuiditas diperoleh dari perhitungan rasio kas dalam kategori tidak likuid dalam pengawasan khusus atau tidak sehat. Dari rasio solvabilitas diketahui bahwa perhitungan modal sendiri terhadap total aset berada pada kategori sehat. Selanjutnya dari rasio profitabilitas diketahui bahwa hasil perhitungan profitabilitas modal sendiri berada pada kategori tinggi namun mengalami penurunan dari tahun ke tahun. Secara keseluruhan, hasil penelitian ini menunjukkan bahwa perkembangan rasio likuiditas, solvabilitas, dan rasio profitabilitas mengalami perkembangan yang cukup baik pada tahun 2019-2021 berdasarkan peraturan pengawasan khusus pada Koperasi Pegawai Madinatul 'Ulum Islamic Center 2019-2021. Kata Kunci: Likuiditas, Solvabilitas, Rentabilitas, Kinerja Keuangan]]>
<![CDATA[The Influence Chief Financial Officer, Profitabiltas, Leverage and Audit Committe on Tax Avoidance With Firm Size as a Control Variable ]]>
<![CDATA[Okka Bekti Dwi Anggara]]>;
<![CDATA[Kautsar Riza Salman]]>
<![CDATA[ JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April ]]>
Publisher : <![CDATA[Program Studi Akuntansi Universitas Langlangbuana Bandung ]]>
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DOI: 10.36555/jasa.v7i1.2102
<![CDATA[The state gets its money from taxes, although taxes are a burden that reduces the income of businesses. To minimize tax costs, businesses use tax avoidance strategies. Tax evasion is a deliberate attempt by a company to reduce its tax liability through legal means or through strategies and activities that occupy a gray area. The purpose of this research is to collect empirical evidence regarding the effect of Chief Financial Officer, profitability, leverage, and audit committee on tax evasion with firm size as a control variable. The approach used in this research is a quantitative approach. The research sample was 30 mining companies listed on the IDX in the 2019-2021 period, so 90 observations were used. The data analysis technique used is multiple linear regression. This study finds that tax avoidance is not affected by Chief Financial Officer. Likewise, the results are the same using the control variable, namely firm size, Chief Financial Officer also does not have a significant effect on tax avoidance. Conversely, profitability with or without control variables has a positive and significant effect on tax evasion. Different results on leverage, where leverage with or without a control variable has no effect on tax evasion. The audit committee also found no effect on tax evasion with or without control variables.]]>
<![CDATA[Assistance in Determining Cost of Production for Eni Taylor ]]>
<![CDATA[Rifdah Aufa Adilah]]>;
<![CDATA[Kautsar Riza Salman]]>
<![CDATA[ Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat ]]>
Publisher : <![CDATA[Universitas Lancang Kuning ]]>
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DOI: 10.31849/dinamisia.v7i2.12330
<![CDATA[The problem to be raised in this research is the calculation of Eni Taylor's Cost of Production (HPP). Due to the development of the times, many people prefer to buy clothes in shops or rent from rental places, making it difficult for the tailor profession to survive at this time. Eni Taylor made collaborative efforts with boutiques and places for renting wedding uniforms, traditional clothes to maintain the business, but Eni Taylor had difficulty determining the HPP of each product. This research was conducted in Kramatinggil Village, Kab. Gresik with the observation method, namely observing the production activities carried out by Eni Taylor and the interview method by taking the required data such as HPP elements by asking questions related to this matter. The steps taken to solve this problem are to design a template to make a COGS report. It is hoped that this research will benefit Eni Taylor and the surrounding environment.]]>
