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All Journal Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Coopetition : Jurnal Ilmiah Manajemen In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism)
Fahrul Alam Masruri
STIE Sebelas April Sumedang
Arts Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Penentuan Sektor Unggulan di Kabupaten Sumedang Provinsi Jawa Barat Fahrul Alam Masruri; Cahyono; Nugrahana Fitria Ruhyana
Coopetition : Jurnal Ilmiah Manajemen Vol. 12 No. 1 (2021): Coopetition: Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v12i1.283

Abstract

The purpose of this study was to analyze the potential leading sectors to be developed in Sumedang Regency. During the last 10 years, Sumedang's economy has been dominated by 3 main sectors. Of the three sectors and 14 other sectors, it is not yet known which one is the most superior and has the potential to be the main driving force of Sumedang's economy. This research method uses a sequential explanatory method, starting with LQ approach, Shift Share and overlay, then the results are followed by a qualitative approach by conducting a Focus Group Discussion with economic development stakeholders in Sumedang Regency. There are 11 sectors that are categorized as basic sectors, but there are only 2 sectors that are able to grow faster and have competitiveness compared to the same sector in West Java, namely the construction sector and the financial services sector and insurance. The agriculture, forestry and fisheries sectors are considered to have the potential to be the main driver of the Sumedang economy because it is a basic sector, has competitiveness, being a resistant sector during the Covid-19 pandemic, as a support for food security, a natural social safety net, and strengthening rural economic activity.
PENGARUH REFORMASI ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI (STUDI KASUS PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA SUMEDANG) Fahrul Alam Masruri
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 4 No. 2 (2018): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (701.823 KB) | DOI: 10.33197/jabe.vol4.iss2.2018.185

Abstract

This research was motivated by the launching of an activity program by the Directorate General of Taxation on medium-term tax administration reform (3-5 years). Administrative reform needs to be done to achieve a high level of compliance given the low increase in individual taxpayer compliance from year to year in Sumedang Regency. The study aims to determine how the influence of tax administration reforms on individual taxpayer compliance. The method used in this study is a survey method with a descriptive analysis approach, with sampling using the Slovin formula. The technique of collecting data uses interviews, observation and literature studies. Data analysis is carried out quantitatively using product moment correlation test and f test. The results of the study obtained a correlation coefficient value of -0.261 and the degree of determination of the effect of tax administration reform on taxpayer compliance was 6.8% while 93.2% was influenced by other factors. Hypothesis testing results obtained f count value greater than f table (f count 4.964> f table 3.998) so that the hypothesis is accepted or there is the influence of tax administration reform on individual taxpayer compliance at Sumedang Primary Tax Office.
PENGARUH UKURAN PERUSAHAAN, LIKUIDITAS DAN JATUH TEMPO OBLIGASI TERHADAP TINGKAT SEWA SUKUK IJARAH PADA PERUSAHAAN YANG MENERBITKAN SUKUK IJARAH DI BURSA EFEK INDONESIA PERIODE 2015-2019 Fahrul Alam Masruri; Monica Esa Yan Khikmah
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 2 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (354.262 KB) | DOI: 10.33197/jabe.vol6.iss2.2020.623

Abstract

The phenomenon of sukuk ijarah that gives a return that remains more in demand than sukuk mudharabah. This study aims to determine the influence of Company Size, Liquidity and Bond Maturity on Sukuk Ijarah Rental Rate on Companies Issuing Sukuk Ijarah on the Indonesia Stock Exchange for the period 2015-2019. The research method used is quantitative method with Multiple Linear Regression model and data processing using SPSS 25. The sampling technique in the study was saturated sampling. Companies that issue Sukuk Ijarah on the Indonesia Stock Exchange for the period 2015-2019 are used as samples. The results showed that the size of the company had no partial effect on the sukuk ijarah rental rate, liquidity proved to have a positive and significant effect on sukuk ijarah rental rate, bond maturity had a negative and significant effect on sukuk ijarah rental rate. Meanwhile, empirically, it is proven that the size of the company, liquidity and maturity of bonds simultaneously affect the rental rate of sukuk ijarah in companies listed on the Indonesia Stock Exchange for the period 2015-2019
PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERTUMBUHAN LABA (STUDI EMPIRIS PADA PERUSAHAAN PROPERTI, REAL ESTATE DAN KONTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2017) Fahrul Alam Masruri; Lisna Lisnawati; Hera Fitriani Pratama
In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Vol 18 No 1 (2019): In Search
Publisher : LPPM UNIBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/insearch.v18i1.131

Abstract

Penelitian ini dilatar belakangi oleh adanya upaya manajemen laba yang membuat perusahaanmenghitung 2 versi laporan keuangan setiap tahunnya, yaitu laporan keuangan berdasarkan prinsipprinsipakuntansi yang berlaku umum yaitu Pernyataan Standar Akuntansi Keuangan (PSAK) dan laporan keuangan yang dihitung berdasarkan ketentuan perpajakan yang berlaku. Hal ini pada akhirnya akan menimbulkan adanya perbedaan dalam perlakuan pengakuan dalam menghitung laba yang disebut book tax differences. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh book tax differences terhadap pertumbuhan laba. Pertumbuhan laba dihitung menggunakan perubahan laba bersih sebelum pajak. Objek dari penelitian ini adalah perusahaan properti, real estate dan kontruksi bangunan yang terdaftar di Bursa Efek Indonesia pada tahun 2012-2017. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif.Data yang dikumpulkan merupakan data sekunder yang berupa dokumentasi laporan keuangan yang terdiri atas laporan posisi keuangan, laporan laba rugi dan laporan arus kas dari tahun 2012-2017.Hasilpenelitian ini menunjukan bahwa Book tax differences memiliki pengaruh yang signifikan terhadappertumbuhan laba dengan t hitung sebesar 5,193 dan p-value sebesar 0,003 (p-value <0,005). Sehingga perusahaan dirasa perlu untuk bisa memanfaatkan book tax-differences secara bijak.
Co-Authors Cahyono Hera Fitriani Pratama lisna lisnawati Monica Esa Yan Khikmah Ruhyana, Nugrahana Fitria