Articles
<![CDATA[The Effect of ESG Practices on Profitability Through Liquidity and Financial Constraints as Moderating Variables ]]>
<![CDATA[Sutisna, Entis]]>;
<![CDATA[Salman, Kautsar Riza]]>
<![CDATA[ The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v15i1.4677
<![CDATA[This study aims to examine the impact of corporate involvement in activities related to the environmental, social, and governance on profitability performance. In addition, this study also examines the moderating effect of liquidity and financial constraints on the relationship between ESG practices and profitability performance. The objects of the study were 43 companies listed on the Jakarta Islamic Index 70 (JII70) and the SRI KEHATI index in the 2021-2023 period. The number of data observations was 129 data and was analyzed using Eviews software version 13. The results of the study show that corporate involvement in ESG activities has an impact on decreasing profitability performance during the study period and these results confirm the role of agency theory. The results of the study also show that financial constraints can strengthen the relationship between ESG practices and profitability performance. Conversely, liquidity cannot moderate the relationship between ESG practices and profitability performance. The theoretical implication from the perspective of agency theory is to strengthen the role of agency theory in explaining the impact of ESG on profitability in the short term. Practical implications for companies are related to the importance of the existence of activities related to ESG, although in the short term it reduces profitability, the long-term impact fosters a positive image of the company in the community.]]>
<![CDATA[Antecedents and consequences of islamic bank performance based on the maqashid sharia index ]]>
<![CDATA[Salman, Kautsar Riza]]>
<![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[INTENTION AND BEHAVIOR OF TAX PAYMENT COMPLIANCE BY THE INDIVIDUAL TAX PAYERS LISTED IN PRATAMA TAX OFFICE WEST SIDOARJO REGENCY ]]>
<![CDATA[Riza Salman, Kautsar]]>;
<![CDATA[Sarjono, Bayu]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 16 No. 2 (2013): August 2013 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v16i2.188
<![CDATA[This study provides empirical evidence related to the effect of some factors such as compliancebehavior intention, and tax compliance behavior. These also include the attitude towards compliance,subjective norm, perceived behavioral control and the complexity of tax laws on the compliancebehavior intention. It also analyzes the effect of compliance behavior intention and complexityof tax laws on tax compliance behavior. This study uses individual taxpayers registered inTax Offices (KPP) in West Sidoarjo residence, who had filled out the Tax Filling Notification(SPT). The questionnaires were distributed to the individual tax payers with the total number of87 respondents. The data were analyzed using Partial Least Square (PLS). It was found that (1)subjective norms and perceived behavioral control are important components in influencing theintention to behave compliantly (Compliance behavior intention), (2) the complexity of the taxlaws is also an important component in influencing intention and behavior for compliance by thetaxpayers. This study cannot provide empirical evidence on the effect of attitude on Compliancebehavior Intention and the effect of compliance behavior intention on tax payers’ compliance.]]>
<![CDATA[The Effect of Transparency, Accountability, and Subjective Norms on Loyalty and Decisions of Muzakki ]]>
<![CDATA[Salman, Kautsar Riza]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 1 (2022): April - July 2022 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v25i1.3010
<![CDATA[This study aims to acquire empirical evidence regarding transparency and accountability on muzakki loyalty through muzakki satisfaction. In addition, this study aims to obtain empirical evidence regarding the effect of transparency and accountability on muzakki decisions through the interest of muzakki. This research is quantitatively conducted where the respondents are 50 zakat payers (muzakki) registered at LAZ Nurul Hayat Tuban. The study uses the Partial Least Square – Structural Equation Model (PLS-SEM) with SmartPLS software. The study results indicate that transparency affects the interest of muzakki in paying zakat, and the interest of muzakki in paying zakat affects the decision of muzakki to pay zakat. In addition, the study’s results also show that accountability affects muzakki satisfaction, and muzakki satisfaction affects muzakki loyalty. The research findings also provide new insights regarding the effect of subjective norms on muzakki’s interest and muzakki’s decision to pay zakat. The first implication of this research is that amil zakat institutions should pay attention to aspects of accountability to stakeholders, especially zakat payers (muzakki). The second implication is that the amil zakat institution should also pay attention to transparency to stakeholders, especially the zakat payers (muzakki). The third implication is that the amil zakat institution should continually educate the public regarding the responsibility to disburse zakat and its benefits for Muslims.]]>
<![CDATA[Assessing Model of Tax Evasion and Firm’s Value: Moderating Role of Corporate Governance and Company Characteristics ]]>
<![CDATA[Salman, Kautsar Riza]]>;
<![CDATA[Sutisna, Entis]]>;
<![CDATA[Sa’diyah, Halimatus]]>
<![CDATA[ Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/jebav.v27i1.3935
<![CDATA[This study aims to examine the effect of tax evasion and corporate governance on firm value. This model uses governance and company characteristics as moderating variables of the relationship between tax evasion and firm value. This study uses panel data consisting of 18 companies in the mining sector from 2016 to 2020. The approach used is panel data using Eviews 12. This research proves that tax evasion does not have a significant direct effect on firm value. This research finds that family management and ownership concentration have a significant influence on firm value. Family management has a direct negative impact on firm value. Ownership concentration and leverage have a direct positive effect on firm value. Return on assets and company size do not have a significant influence on firm value. Governance and company characteristics are found not to moderate the relationship between tax evasion and firm value. This research presents an initial study that focuses on the relationship between tax evasion efforts and firm value in mining companies, using six analyzed models.]]>
<![CDATA[Earnings management prediction (a study of company’s life cycle) ]]>
<![CDATA[Zamrudah, Rikazh]]>;
<![CDATA[Riza Salman, Kautsar]]>
<![CDATA[ The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v3i02.197
<![CDATA[This research aims to test whether deferred tax expense and accruals affect in detectingearnings management to avoid reporting earnings decline and to avoid reportinglosses at the stage of the company life cycle period from 2000 to 2007. Earnings managementis an effort made by the manager with the purpose to increase or decrease theprofit. Deferred tax expense is the expense arising from temporary differences betweenaccounting income and taxable income. The accrual is to recognize revenue when it isgenerated and recognized expense in the period incurred, regardless of the time ofreceipt or payment of cash. The life cycle is divided into stages of company, namelystart-up, growth, mature and decline. Results of this research is that there is no effectof deferred tax expense in detecting earnings management in order to avoid reportingearnings decline and to avoid reporting losses for the growth and mature stage of.Accrual has no effect in detecting earnings management to avoid reporting earningsdecline in both growth and mature stage. To avoid reporting losses, accruals in detectingearnings management influence the growth stage, while the mature stage accrualdoes not affect in detecting earnings management. This research does not test on startupstage and decline because the data sample is not sufficient for a stage to be tested.]]>
<![CDATA[STUDI KEPATUHAN WAJIB PAJAK DARI ASPEK PENGETAHUAI\, PERSEPSI, DAN SISTEM ADMINISTRASI ]]>
<![CDATA[Asih, Devi Tri]]>;
<![CDATA[Salman, Kautsar Riza]]>
<![CDATA[ The Indonesian Accounting Review Vol. 1 No. 1 (2011): TIAR - January 2011 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v1i01.432
<![CDATA[The low level of tax compliance and tax reform in tax administration system are considered the two important issues. This importonce has become the background of this research. This research is expected to be able to answer what factors can affect the level of tax compliance. The variables used in this study include: lorcwledge of tax, the perception of 'fiscus" and tax administration system implementation. This research is quantitative research that examines empirically the relationship among the voriables, €.9., knowledge about taxes, the perception of 'fiscus" and the implementation of modern tax administration system of tax compliance. The sample in this study as taxpayers arefrom the companies registered in the KPP Gubeng. The selection of respondents was done by using the "convenience sampling". Thefinal conclusions from this research are (1) lcnowledge of tac effect on tac compliance; (2) the perception of "ftscus" does not infiuence the tax compliance, and (3) The implementation of modern tax administration affect tax compliance. Results are expected to provide inputsfor the Directorate General of Taxes that they shouldfocus more on their efforts to improve the tax lvtowledge and tax administration system.]]>
<![CDATA[Perhitungan Harga Pokok Produksi Berdasarkan Metode Job Order Costing Untuk Penetapan Harga Pesanan Pada GRC Vino Al-Ghaniyyu ]]>
<![CDATA[Salman, Kautsar Riza]]>;
<![CDATA[Mawardah, Amelia]]>;
<![CDATA[Shonhadji, Nanang]]>;
<![CDATA[Sa’diyah, Halimatus]]>;
<![CDATA[Sutisna, Entis]]>
<![CDATA[ Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 4 No. 2 (2024): Juli 2024 ]]>
Publisher : <![CDATA[Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya ]]>
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DOI: 10.14414/kedaymas.v4i2.4619
<![CDATA[Based on interviews and observations at GRC Vino Al-Ghaniyyu as a partner, it is known that in determining the order price, it still uses a simple calculation of the cost of production and has not taken into account several cost components. An accurate calculation of the cost of production can produce a competitive order price, show real profits, and serve as evaluation material for subsequent orders. The cost of production method that is in accordance with the characteristics of MSMEs is job order costing. Community service activities aim to provide assistance in calculating the cost of production in accordance with the concept of cost accounting. Implementation methods include cost identification, calculation of the cost of production, and calculation of the selling price. The results of this community service activity are the calculation of the cost of production using job order costing obtained at Rp15,013,083. The provision of a profit of 40% of the cost of production will result in the determination of the order price of Rp21,018,317. The output of this community service is a report on the cost of production in the form of a job order cost sheet.]]>
<![CDATA[Pelatihan Urgensi Memahami Harta Haram bagi Takmir dan Jamaah Masjid Dalam Rangka Meningkatkan Literasi Muamalah Syariah ]]>
<![CDATA[Salman, Kautsar Riza]]>;
<![CDATA[Entis Sutisna]]>;
<![CDATA[Suparno]]>
<![CDATA[ Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 5 No. 1 (2025): Januari 2025 ]]>
Publisher : <![CDATA[Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya ]]>
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DOI: 10.14414/kedaymas.v5i1.5011
<![CDATA[Kegiatan pengabdian masyarakat ini dilaksanakan untuk memberikan pemahaman mendalam kepada pengurus yayasan, takmir, dan jamaah Masjid Al Hidayah mengenai urgensi memahami harta haram dalam muamalah. Masalah utama yang dihadapi mitra adalah rendahnya literasi terkait transaksi ekonomi berbasis syariah, yang berpotensi menyebabkan praktik muamalah yang tidak sesuai dengan ajaran Islam. Metode pengabdian yang digunakan meliputi perencanaan dan koordinasi, pelatihan interaktif, diskusi kelompok, serta pendampingan dan monitoring setelah pelatihan. Pelatihan yang dilaksanakan pada 31 Maret 2024 ini diikuti oleh lebih dari 40 jamaah dan mencakup materi tentang konsep harta haram, jenis-jenis transaksi yang dilarang, serta cara menghindarinya. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap konsep muamalah syariah dan implementasi tindakan preventif di lingkungan masjid. Materi pelatihan juga didigitalisasi untuk menjangkau lebih banyak jamaah. Kesimpulan dari kegiatan ini adalah bahwa program berhasil mencapai tujuan utama, yaitu meningkatkan literasi muamalah jamaah. Ke depan, disarankan untuk memperluas cakupan peserta, menyelenggarakan pelatihan lanjutan, dan menjalin kolaborasi dengan institusi syariah guna meningkatkan dampak program.]]>
<![CDATA[Implementasi SAK Entitas Privat (SAK EP) Dalam Penyusunan Laporan Keuangan Koperasi Tahun 2024 ]]>
<![CDATA[Salman, Kautsar Riza]]>;
<![CDATA[Sutisna, Entis]]>
<![CDATA[ Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 5 No. 2 (2025): Juli 2025 ]]>
Publisher : <![CDATA[Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya ]]>
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DOI: 10.14414/kedaymas.v6i2.5256
<![CDATA[Koperasi KRASAN Surabaya sebagai salah satu koperasi pegawai telah mengalami perkembangan signifikan, namun masih menghadapi tantangan dalam penyusunan laporan keuangan yang sesuai dengan standar akuntansi terkini. Kegiatan pengabdian masyarakat ini bertujuan untuk mendampingi pengurus koperasi dalam penyusunan laporan keuangan tahun 2024 berbasis Standar Akuntansi Keuangan Entitas Privat (SAK EP), yang diberlakukan sebagai pengganti SAK ETAP. Pendekatan kegiatan meliputi diskusi awal dengan pengurus koperasi, pengumpulan data keuangan, serta pelatihan dan pendampingan teknis dalam penyusunan laporan keuangan tahun berjalan. Hasil kegiatan menunjukkan bahwa penerapan SAK EP mampu meningkatkan kualitas, akuntabilitas, dan konsistensi pelaporan keuangan koperasi. Laporan yang disusun meliputi laporan posisi keuangan, laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan. Laporan ini telah digunakan dalam Rapat Anggota Tahunan (RAT) dan menjadi pijakan dalam memperkuat tata kelola serta transparansi koperasi secara menyeluruh.]]>
