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All Journal Jurnal Dedikasi SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Cendekia : Jurnal Pengabdian Masyarakat Al-Kharaj: Journal of Islamic Economic and Business Jurnal Abdi Insani Abdimasku : Jurnal Pengabdian Masyarakat JMK Jurnal Manajemen dan Kewirausahaan JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Prosiding Conference on Research and Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ilmiah Wahana Pendidikan Journal of Economy, Accounting and Management Science (JEAMS) Pareto : Jurnal Riset Manajemen dan Bisnis Profit: Jurnal Manajemen, Bisnis dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Accounting Studies and Tax Journal Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital CITACONOMIA : Economic and Business Studies Jurnal Publikasi Ekonomi dan Akuntansi
Muhammad Alfa Niam
Universitas Islam Kadiri
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PERUSAHAAN LOGAM YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Cintar Cantika Bunga Jadmiko; Puji Rahayu; Muhammad Alfa Niam
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 9 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v9i8.6616

Abstract

Penelitian ini bertujuan untuk menjelaskan dan membuktikan hipotesis mengenai adakah pengaruh biaya produksi dan biaya operasional terhadap laba rugi pada Perusahaan Logam Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021. Penelitian ini menggunakan penelitian kuantitatif dengan teknik pengambilan sampel dengan metode purposive sampling dengan cara mengambil sampel perusahaan selama periode berdasarkan pada kriteria tertentu sebanyak 40 sampel data perusahaan. Teknik analisis yang digunakan adalah uji normalitas, uji multikolinieritas, uji heteroskedasitas, uji autokorelasi, uji regresi linier berganda, uji t, uji F, serta koefisien determinasi yang diolah menggunakan program SPSS versi 21. Hasil penelitian yang diperoleh kesimpulan bahwa biaya produksi berpengaruh positif dan signifikan terhadap laba bersih diperoleh nilai signifikan t sebesar 0,007 < 0,05. Biaya operasional berpengaruh positif dan signifikan terhadap laba bersih diperoleh nilai signifikan t sebesar 0,002 <0,05. Biaya produksi dan biaya operasional secara bersama-sama mempunyai pengaruh positif dan signifikan terhadap laba besih pada Perusahaan Logam Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021 dengan memikat dari signifikan F sebesar 0,000 < 0,05.
The Application of Income Tax Incentives In Accordance With The Minister of Finance Regulation (Pmk) No.44/Pmk.03/2020 At Educational Institutions PT. Yureka Education Copyright Adinda Dwi Cahyakusuma; Ahmad Yani; Rike Selviasari; Muhammad Alfa Niam
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 1 (2023): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v5i1.40

Abstract

Indonesia as a developing country is actively involved in various development initiatives. To increase tax revenue, the government consistently strives to enact tax laws and policies that promote investment and business. Indonesia's economy has suffered due to the Covid-19 outbreak. Because this virus has had an effect on the economy, trade and business entities. The epidemic drastically reduced the turnover of every business entity. The rules for providing tax breaks to business owners who are required to pay Covid-19 taxes have been approved by the Minister of Finance. This research is a comparative non-statistical qualitative research that aims to compare income tax calculations. Data in this study was obtained through interviews and documentation. The results showed that there was a tax incentive in 2020 that eased the company in paying income tax in the April-December 2020 tax period. This tax incentive is issued by the government based on PMK No. 44/PMK.03/2020 where companies with revenues less than or equal to IDR 4.8 billion in income tax will be borne by the government as long as this regulation is enforced. PT Yureka Edukasi Cipta received an incentive of Rp2,503,800 and only paid PPH of Rp900,940 to the government. So that in 2020 the company received a net profit after tax of IDR 139,410,860. In 2020 the company received incentives, while in 2021 it did not get incentives because it had almost two times of revenue
Climate Change Instrument Through Green Taxation in Achieving Environmental Sustainability Sari, Sinta Puspita; Srihastuti, Eni; Niam, Muhammad Alfa
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 1 (2025): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i1.4152

Abstract

Climate change remains a critical global challenge requiring effective policy interventions. Green taxation has emerged as a strategic policy instrument to mitigate environmental degradation and promote sustainability. This study investigates the impact of green taxes on environmental sustainability, particularly in energy sector companies disclosing carbon emissions from their operations. Additionally, it examines the role of Environmental, Social, and Governance (ESG) disclosures in fostering sustainable practices. A quantitative approach is employed, using purposive sampling to select a sample of energy sector companies listed on the Indonesia Stock Exchange (BEI) between 2022 and 2023. The sample criteria include: (1) energy companies listed on the BEI, (2) non-top-listed firms during the same period, and (3) firms without a complete sustainability report, resulting in 68 data points. This study utilizes secondary data sourced from company annual reports, analyzed using SPSS V25 software. The findings reveal that green taxes exert a significant and positive influence on environmental sustainability. The study’s results are expected to contribute to the formulation of more effective environmental policies in Indonesia, while also advocating public awareness and support for green tax implementation through structured socialization efforts.
Analisis Biaya Volume Laba (Cost Volume Profit) Sebagai Alat Perencanaan Dan Pengambilan Keputusan Untuk Meningkatkan Laba Perusahaan Pada UD. Bukit Indah Dwi Safitri, Eva; Rahmanti, Nur; Alfa Niam, Muhammad
CITACONOMIA : Economic and Business Studies Vol. 3 No. 01 (2024): Januari - Maret
Publisher : CITACONOMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citaconomia.v3i01.912

Abstract

Perencanaan laba jangka pendek, hubungan antara biaya, volume dan laba memegang peranan yang sangat penting sehingga dalam pemilihan alternatif Tindakan dan perumusan kebijakan untuk masa yang akan datang, manajemen memerlukan informasi untuk menilai berbagai macam kemungkinan yang berakibat terhadap laba yang akan datang. Tujuan penelitian ini dilakukan untuk mengetahui analisis biaya volume laba (cost volume profit) sebagai alat perencanaan dan pengambilan keputusan untuk meningkatkan laba perusahaan pada UD. Bukit Indah. Berdasarkan perhitungan yang telah dilakukan atas data UD. Bukit Indah dapat disimpulkan bahwa titik impas terjadi pada angka Rp43.784.291. berdasarkan pehitungan perencanaan laba diketahui bahwa laba dapat diperoleh secara maksimal sebesar Rp254.314.468,29. Berdasarkan perhitungan margin keuntungan maka persentase margin of safety penjualan sebesar 87,52%.
Analisis Analisis Pengalokasian Joint Cost Dalam Menentukan Harga Pokok Produksi Produk Sampingan Pada UD Berkah Putra Kembar Jaya Palupi Setyoningtyas, Tri; Rahayu, Puji; Alfa Niam, Muhammad
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 9 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i9.12758

Abstract

Perusahaan yang memproduksi lebih dari satu produk biasanya dalam penentuan biaya produksi masih menggabungkan biaya produksinya menjadi satu, hal tersebut berakibat terhadap besarnya biaya produksi setiap produk, dimana besarnya biaya produksi utama biasanya yang diunggulkan. Penelitian ini bertuuan untuk menganalisa bagaimana pengalokasian joint cost dalam menentukan harga pokok produksi produk sampingan Pada UD. Beras Putra Kembar Jaya. Penelitian ini merupakan penelitian deskriptif kuantitatif dimana penelitian ini dilakukan untuk menganalisa perlakuan joint cost dalam menentukan harga pokok produksi produk sampingan. Sumber data dalam penelitian ini menggunakan sumber data primer yang peneliti peroleh dari perusahaan secara langsung yakni berupa data produksi dan data harga pokok produksi perusahaan. teknik pengumpulan data dalam penelitian ini menggunakan wawancara dan dokumnetasi pada data perusahaan. Hasil penelitian menunjukan bahwa alokasi biaya produksi perusahaan dengan mnggunakan metode nilai jual relatif diketahui perusahaan memiliki persediaan produk utama berupa beras dengan nominal Rp. 8.289.834.984, produk sampingan I berupa persediaan sekam dengan nominal Rp. 68.670.973 produk sampingan II persediaan dedak dengan nominal Rp. 344.135.216. Penerapan metode ini berhasil mengalokasikan biaya produksi dengan lebih tepat berdasarkan kontribusi penjualan relatif dari masing-masing produk. Pengalokasian biaya produksi bersama ini membantu perusahaan dalam menganalisis dan mengelola persediaan serta biaya produksi dengan lebih efisien dan akurat untuk meningkatkan kinerja dan daya saingnya di pasaran
THE IMPACT OF TAX AUDITS AND TAX ARREARS COLLECTION ON TAX REVENUE: A CASE STUDY AT KPP PRATAMA KEDIRI Putri, Chintya Cholivah Eka; Rahayu, Puji; Niam, Muhammad Alfa
Accounting Studies and Tax Journal (COUNT) Vol. 2 No. 4 (2025): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/05xmq685

Abstract

This study investigates the effect of tax audit implementation and tax arrears collection on tax revenue at KPP Pratama Kediri, Indonesia. The research is grounded in the ongoing challenge of improving tax compliance and revenue collection in a self-assessment tax system. Employing a quantitative research design, data were collected through questionnaires distributed to 90 business taxpayers selected using purposive sampling. Statistical analyses, including multiple linear regression, were applied to examine the relationships. The findings reveal that both tax audits and tax arrears collection significantly and positively affect tax revenue, both individually and simultaneously. The implications suggest that enhancing the effectiveness of audit and collection mechanisms can significantly contribute to national tax revenue goals. This study contributes to the existing literature by validating the instrumental role of tax enforcement strategies in the Indonesian context.
Pengaruh Perencanaan Pajak, Aset Pajak Tangguhan dan Beban Pajak Tangguhan terhadap Manajemen Laba Selly Eka Nur Cahni; Nur Rahmanti Ratih; Muhammad Alfa Niam
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 2 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1525

Abstract

This study focuses on examining the relationship between tax planning, deferred tax assets, and deferred tax liabilities on earnings management. The research method used is quantitative with a descriptive approach. The population of the study consists of manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the period 2022–2023. The sample comprises 47 company financial statements obtained through purposive sampling, with secondary data as the main source. Data analysis was conducted using multiple linear regression to determine the relationship between the variables under study: tax planning, deferred tax assets, deferred tax liabilities, and earnings management. The results indicate that tax planning and deferred tax liabilities significantly affect earnings management. This suggests that companies can use tax planning strategies to influence reported earnings and manage deferred tax liabilities to achieve desired managerial objectives, such as optimizing tax payments or adjusting earnings levels. However, deferred tax assets do not show a significant impact on earnings management, which may be due to other factors not observed in this study, such as internal company policies or different approaches to managing tax assets. Simultaneously, the findings confirm that all three variables have an impact on earnings management, contributing 10.3%. The remaining 89.7% of the impact comes from other factors not covered in the scope of this research, such as macroeconomic factors, government policies, or even the varying accounting practices of different companies. These findings provide valuable insights into how tax management influences earnings management and open opportunities for further research to better understand other variables that may affect corporate earnings management practices.
Penerapan Tax Planning Melalui Zakat Sebagai Pengurang Pajak Penghasilan Terutang (Studi Kasus Pada PR. Semanggimas Agung Kediri) Nurazzah, Fikriz Ayu; Alfa Niam, Muhammad; Srihastuti, Eni
PARETO : Jurnal Riset Bisnis dan Manajemen Vol 8 No 1 (2023): PARETO: Jurnal Riset Manajemen dan Bisnis
Publisher : LPPM Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/pareto.v8i1.837

Abstract

Cigarette Company Semanggimas Agung Kediri is a company engaged in the cigarette industry. The purpose of this research is to find out how the implementation of Tax Planning through zakat is used as a deduction for corporate income tax. The data analysis technique used in this research is descriptive quantitative and the data source used in this research is primary data. From the results of the calculation analysis in this study, it can be concluded that with the implementation of zakat on companies paid to the Amil Zakat Agency and Amil Zakat Institutions that have been established and approved by the government can be used as a deduction from taxable income so as to minimize the company's payable income tax burden. At the Semanggimas Agung Kediri Cigarette Company before the application of zakat, the amount of income tax payable was IDR 2,294,903,402 and after the application of zakat, the company's payable income tax was IDR 2,237,530,835, so that there was a difference in the company's payable income tax before and after the application of zakat, namely in the amount of IDR 57,372,585.
Analisis Perhitungan Dan Perlakuan Akuntansi Bunga Simpanan Guna Menentukan PPH Final Pasal 4 Ayat 2: Studi Kasus Pada Koperasi Mantan Karyawan PT Gudang Garam Tbk. “Sekar” Jatim Septia Mediana; Putri Awalina; Muhammad Alfa Niam
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2024): Februari : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i1.1701

Abstract

There are Lowest Balance, Average Balance and Daily Balance methods for calculating savings interest. The effect on PPh article 4 (2) if interest up to IDR 240,000 per month is subject to a 0% tax rate, more than IDR 240,000 per month is subject to a 10% tax rate and the effect on accounting calculations for Calculation of Business Results and Balance Sheet. The sampling technique uses the quota sampling method. Researchers determined a sample of 10 members with the criteria that members had voluntary savings of more than IDR 4,000,000. Data was obtained through interviews and documentation. From the research results, the Lowest Balance method produces interest expenses of IDR 2,003,844, Average Balance IDR 2,115,324, Daily Balance IDR 2,171,589. Of the 10 members sampled, the Lowest Balance method produces PPh article 4 (2) IDR 151,121, Average Balance IDR 151,537 and Daily Balance IDR 178,992. With details of the Lowest Balance and Average Balance methods, 6 members are subject to a PPh rate of 4 (2) 0% and 4 members are subject to a PPh rate of 4 (2) 10%. Meanwhile, for the Daily Balance method, 5 members are subject to a 0% PPh 4(2) rate, and the remaining 5 members are subject to a 10% rate. The Lowest Balance Method should be applied because it produces the smallest interest expense seen in 2021 PT Gudang Garam Tbk Former Employee Cooperative. East Java's "Sekar" suffered losses. By applying the Lowest Balance method, the losses incurred will not increase.
Analisis Perhitungan Harga Perolehan Dan Harga Jual Guna Menentukan Pajak Pertambahan Nilai Atas Perubahan Tarif 10% Menjadi 11% Lazuardy Rinto Admaja; Muhammad Alfa Niam; Rike Selviasari
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 2 (2024): Mei : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i2.2028

Abstract

This research aims to determine the calculation of acquisition price and selling price in order to determine value added tax. The analytical method used in this research is descriptive quantitative. This research data is qualitative and quantitative. Researcher data collection techniques are interviews and documentation. The research variables are acquisition price, selling price, and value added tax. The results of the research show that UD. Meteor in calculating the acquisition price is not correct because it has not added the acquisition cost element. In calculating prices, UD. Meteor is correct because it adds a mark up in its calculations, but it is not correct because it has not added the elements of electricity costs, telephone costs, equipment costs and labor costs. Therefore, the calculations in this study are greater than the UD calculations. Meteor. Based on the results of calculating the acquisition price and selling price in this research, the calculated value added tax is IDR 71,104,945.UD. Meteor should pay more attention to costs such as acquisition costs, electricity costs, telephone costs, equipment costs and labor costs when carrying out business activities, and calculate them properly. Preferably UD. Meteor recalculates the acquisition price and selling price by adding acquisition costs, electricity costs, telephone costs, equipment costs and labor costs. So that the acquisition price and selling price determined are more appropriate.
Co-Authors Adinda Dwi Cahyakusuma Agus Athori Agustin, Beby Hilda Ahmad Ahmad Yani Ahmad Yani Aisyah Rizky Oktavia Aisyah Rizky Oktavia Arel Agrossia Heresy Cintar Cantika Bunga Jadmiko Dwi Safitri, Eva Erlin Widya Fatmawati Indah Yuni Astuti, Indah Lazuardy Rinto Admaja Lisnanti, Ertika Fitri Luzy Nur Agustin Marhaendra Kusuma Mila Rosita Hadi Nastiti Winahyu Ninik Anggraini Novalda Ilham Arisya'banna NUR KHOLIFAH Nur Okta Qomari Kiasati Nur Rahmanti Ratih Nurazzah, Fikriz Ayu Palupi Setyoningtyas, Tri Puji Rahayu Puji Rahayu Putri Awalina Putri Awalina Putri, Chintya Cholivah Eka Rahmanti, Nur Rike Selviasari Riski Slamet Hartanto Rosalia anggi Barimbing Selly Eka Nur Cahni Septia Mediana Shofia Fatimatuz Zahro’ Sinta Puspita Sari SITI MAHMUDAH Sri Luayi Sri Luayyi Srihastuti, Eni Srikalimah Srikalimah, Srikalimah Tri Handayani Tri Handayani Tri Handayani