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The Moderating Role of Corporate Governance on the Relationship between Political Connections and Tax Avoidance Widarjo, Wahyu; Sudaryono, Eko Arief; Sutopo, Bambang; Syafiqurrahman, Muhammad; Juliati, Juliati
Jurnal Dinamika Akuntansi Vol 13, No 1 (2021): March 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i1.26359

We analyze the influence of political connections on tax avoidance and the moderating role of corporate governance on the relationship between political connections and tax avoidance. The results of panel data regression analysis on 512 observations of manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2017 shows that political connections do not have a significant effect on tax avoidance. Furthermore, the results of the moderated regression analysis show that the effectiveness of corporate governance positively moderates the effect of political connections on tax avoidance. Although the results of this analysis indicate that a moderating effect on the effectiveness of corporate governance, but the direction of the regression coefficient is positive. Therefore, the second hypothesis in this study is rejected. The results of this study indicate that the corporate governance mechanism in the sample companies is still not optimal in reducing the level of tax avoidance.

PENDAPATAN ASLI DAERAH, DANA PERIMBANGAN, OTONOMI FISKAL DAN KINERJA KEUANGAN PEMERINTAH DAERAH: STUDI PADA PROPINSI JAWA TENGAH DAN KALIMANTAN SELATAN Sri Suranta; Bandi Bandi; Muhammad Syafiqurrahman; Halim Dedy Perdana
Jurnal Akuntansi Vol 6 No 2 (2018): JURNAL AKUNTANSI VOL. 6 NO. 2 DESEMBER 2018
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.925 KB)

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi Kinerja Keuangan Pemerintah Daerah. Penelitian ini menggunakan sampel Satuan Kerja (Satker) Pemerintah Kabupaten dan Pemerintah Kota pada Propinsi Jawa Tengah dan Kalimantan Selatan. Data yang digunakan diperoleh dari Laporan Keuangan Pemerintah Daerah (LKPD) tahun 2012 sampai tahun 2016. Faktor-faktor tersebut adalah Pendapatan Asli Daerah (PAD), Dana Perimbangan dan Otonomi Fiskal. Uji hipotesis menggunakan analisis regresi berganda. Hasil analisis regresi menyatakan bahwa ketiga varibel tersebut, baik Pendapatan Asli Daerah (PAD), Dana Perimbangan maupun Otonomi Fiskal mempengaruhi Kinerja Keuangan Pemerintah Daerah pada Propinsi Jawa Tengah dan Kalimantan Selatan.

PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN PERPAJAKAN WAJIB PAJAK USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI SURAKARTA DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL PEMEDIASI Rizky Akbar Anwar; Muhammad Syafiqurrahman
InFestasi Vol 12, No 1 (2016): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v12i1.1801

The purpose of this study is to analyze whether tax knowledge can mediate the influence of tax socialization on tax compliance in UMKM Surakarta, and to know the influence of tax socialization on tax compliance direectly. The sampel of this research is UMKM as taxpayer listed in KPP Pratama Surakarta. The method of analysis is quantitative method using multiple linear regression analysis. Classic asumption is used to get the best model of research. Variables os research are tax socialization as independent variable, tax compliance as the dependent variable, and tax knowledge as variabe mediation. The result of research indicate that tax socialization has positive influence tax significantly on tax knowledge and tax compliance. Tax knowledge has positive influence significantly on tax compliance, and mediate influence of tax socialization on tax compliance for UMKM taxpayer in Surakarta.

USAHA KRIPIK NABATI: MANAJEMEN USAHA DAN PROSES PRODUKSI (STUDI PADA KELOMPOK WANITA TANI (KWT) SEJAHTERA DESA KOPEN TERAS BOYOLALI) Sri Suranta; Halim Dedy Perdana; Muhammad Syafiqurrahman
SEMAR (Jurnal Ilmu Pengetahuan, Teknologi, dan Seni bagi Masyarakat) Vol 4, No 2 (2016)
Publisher : LPPM UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/semar.v4i2.4536

The purpose of the implementation of Community Services (PPM) is to improve the quality and quantity of production and improve the management of business on the business Vegetable Chips on Women Farmers Group "Sejahtera" in the village Kopen, Teras, Boyolali. Specifically, problems faced are: (1) the production process that is still simple to limited production capacity and the quality is not optimal, and (2) business management on Women Farmers Group "Sejahtera" is not well ordered so that the business profits can not be calculated correctly. The target of these activities are (1) the production capacity can be increased both quality and quantity, and (2) the business finances can be managed properly so that business profit can be calculated correctly. An outcome of this activity is the publication of a scientific article in the Journal of the National (ISSN). Based on these problems, the method to be performed are: (1) to provide business management training, training to be undertaken include: (a) the financial management training, maintaining cash flow remains liquid (b) accounting training simple to calculate profit businesses and (2) improve the production process by giving stimulant funds to upgrade existing equipment by using a greater capacity to increase production capacity.Keywords: Vegetable Chips, Business Management, Productivity

STOCK PRICE DETERMINANTS: BEFORE AND DURING THE COVID-19 PANDEMIC Ardila, Lina Nur; Saputra, Dany Adi; Budiwati, Christiyaningsih; Syafiqurrahman, Muhammad
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.16560

This study aims to analyze the effect of financial variables, namely Earnings per Share (EPS), Return on Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV) on Stock Prices in companies listed on the Indonesia Stock Exchange during the period 2018-2021. The analysis method used is multiple linear regression to test the effect of each variable partially and simultaneously. The results of the study show that in 2018-2019, EPS, ROA, and PBV have a significant effect on Stock Prices, while DER does not have a significant effect. Conversely, in 2020-2021, only EPS shows a significant effect on Stock Prices, while ROA, DER, and PBV do not have a significant effect. The overall regression model shows good ability in explaining variations in Stock Prices, with high R Square values, namely 78.7% for 2018-2019 and 82.4% for 2020-2021. This research is expected to provide insight for investors in making investment decisions based on the company's financial performance.

STOCK PRICE DETERMINANTS: BEFORE AND DURING THE COVID-19 PANDEMIC Ardila, Lina Nur; Saputra, Dany Adi; Budiwati, Christiyaningsih; Syafiqurrahman, Muhammad
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.16560

This study aims to analyze the effect of financial variables, namely Earnings per Share (EPS), Return on Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV) on Stock Prices in companies listed on the Indonesia Stock Exchange during the period 2018-2021. The analysis method used is multiple linear regression to test the effect of each variable partially and simultaneously. The results of the study show that in 2018-2019, EPS, ROA, and PBV have a significant effect on Stock Prices, while DER does not have a significant effect. Conversely, in 2020-2021, only EPS shows a significant effect on Stock Prices, while ROA, DER, and PBV do not have a significant effect. The overall regression model shows good ability in explaining variations in Stock Prices, with high R Square values, namely 78.7% for 2018-2019 and 82.4% for 2020-2021. This research is expected to provide insight for investors in making investment decisions based on the company's financial performance.

TATA KELOLA JURNAL ILMIAH DAN STRATEGI PENINGKATAN PERINGKAT AKREDITASI Widoarjo, Wahyu; Sutopo, Bambang; Sudaryono, Eko Arif; Syafiqurrahman, Muhammad; Juliati, Juliati
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 1, No 1 (2020): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Pengabdian masyarakat ini dilatarbelakangi adanya permasalahan tata kelola jurnal ilmiah di Sekolah Tinggi Ilmu Ekonomi (STIE) Atma Bhakti Surakarta. Kurangnya pemahaman pengelola jurnal tentang manajemen jurnal ilmiah dan akreditasi jurnal menyebabkan kualitas penyuntingan dan publikasi belum baik. Hal tersebut mengakibatkan jurnal mendapatkan akreditasi nasional yang masih rendah (sinta 5). Berdasarkan pada permasalahan tersebut, maka tim pengabdian masyarakat berusaha memberikan solusi dengan meningkatkan pemahaman pengelola jurnal (editor dan staf administrasi) tentang strategi tata kelola dan akreditasi jurnla ilmiah. Metode yang digunakan adalah pelatihan dan pendampingan. Tim pengabdian masyarakat telah melakukan pelatihan tata kelola jurnal ilmiah di lokasi mitra. Materi yang disampaikan oleh tim adalah tata kelola jurnal dan strategi peningkatan akreditasi jurnal. Respon pengelola jurnal Riset Manajemen dan Akuntansi terhadap pelaksanaan pelatihan yang dilakukan tim sangat baik. Hal ini terlihat dari jumlah kehadiran peserta yang terdiri dari unsur pimpinan perguruan tinggi sampai dengan pengelola jurnal di lingkungan STIE Atma Bhakti. Pelatihan yang diberikan oleh tim pengabdian masyarakat ini diharapkan dapat membantu pengelola jurnal untuk meningkatkan peringkat akreditasi. Tahapan selanjutnya yang akan dilakukan oleh tim adalah melakukan pendampingan persiapan pengusulan reakreditasi jurnal Riset Manajemen dan Akuntansi. Kata Kunci: Akreditasi jurnal, pelatihan, pendampingan, tata kelola.

Regional financial performance and human development index: Study in Central Java and South Kalimantan provinces Suranta, Sri; Bandi, Bandi; Perdana, Halim Dedy; Syafiqurrahman, Muhammad
Journal of Contemporary Accounting Volume 1 Issue 2, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss2.art2

The purpose of this study is to find out: (1) the difference Human Development Index (HDI) between Central Java Province and South Kalimantan Province, and (2) the effect of the financial performance of the Regional Government on HDI. The samples of this study were the city and regency in the Provinces of Central Java and South Kalimantan. This study found that there were differences in the level of people’s prosperity as reflected by HDI between Central Java and South Kalimantan. Other finding showed that the financial performance of the Regional Government affected the level of people’s prosperity as measured by HDI.

METODE PEMASARAN ON LINE UNTUK MENINGKATKAN PENJUALAN EKSPOR ROTAN DI DESA TRANGSAN GATAK SUKOHARJO Suranta, Sri; Sulardi, Sulardi; Syafiqurrahman, Muhammad
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2020): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v1i1.4011

The purpose of community service carried out by the UNS Team was to assist Small and Medium Enterprises (SME), especially Wayan Rotan SME and Tiga Warna Rotan SME in order to increase the sale of rattan products to exports. The problem faced by the two SMEs is the sale of rattan products that have not been optimal because the marketing methods carried out are still conventional. The methods used in implementing this activity are: the procurement of online marketing facilities, including notebooks, and modems, making websites as a means of online marketing, and conducting training related to online marketing. The result of service that has been done is increasing sales of rattan products by 38%.

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