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All Journal Journal of Economic, Bussines and Accounting (COSTING) Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Management and Bussines (JOMB)
Muslimin Muslimin
Universitas Pembangunan Nasional “Veteran” Jawa Timur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Efektivitas Pelaksanaan Penagihan Pajak Aktif Dalam Pencairan Tunggakan Pajak Choirun Nissa; Muslimin Muslimin
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1157.637 KB) | DOI: 10.47467/alkharaj.v5i1.1599

Abstract

This study aims to test and analyze the effectiveness of the implementation of active tax collection in tax arrears. The object of this research is the billing performance. And the informants in this research are Mr. Mudiantoro and Mr. Wildan Wijaya who are related to the KPP Pratama Surabaya Mulyorejo. The subject of this research is the tax revenue report, as well as other data for 2018-2020. The research uses an interactive model, whose elements include data reduction (data reduction), data display (data display), and drawing/verifying conclusions. The type of data used in this research is qualitative. The results of this study indicate that the state of active tax collection with letters as billing actions issued is still experiencing ups and downs so that it can be said that taxpayers are not fully aware of their tax obligations, tax collection reports with warning letters in 2018-2020 are still classified as ineffective, Tax collection reports with forced letters in 2018-2020 are still classified as ineffective. Keywords: active tax collection, taxpayer, tax collection report
Analisis Sistem Pengendalian Intern Atas Pembayaran Gaji dan Upah pada PT Perkebunan Nusantara XII Amira Qonita; Muslimin Muslimin
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 1 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (917.357 KB) | DOI: 10.47467/alkharaj.v5i1.1600

Abstract

This study aims to determine the analysis of the internal control system for the payment of salaries and wages. The type of research conducted is descriptive method, this research uses qualitative. Sources of primary data in this study in the form of interviews from the parties concerned at PT. Nusantara XII Plantation Surabaya. The results showed that PT. Perkebunan Nusantara XII did not experience problems with the salary and wage payment system. This is evidenced by the division of tasks for each section and also a healthy practice. The implementation of the internal control system for payment of salaries and wages has been going very well, where in its application there are incentives for company policies to achieve goals and all employees are required to comply and there are sanctions for employees who do not comply. Keywords: analysis of internal control systems, payment of salaries and wages
Pengaruh Pelatihan Profesional, Penghargaan Finansial, dan Pertimbangan Pasar Kerja terhadap Minat Berkarir Akuntan Publik Anita Norlaela; Muslimin Muslimin
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 2 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.442 KB) | DOI: 10.47467/alkharaj.v5i2.1247

Abstract

The number of public accountants in Indonesia is still relatively minimal, because accounting graduates have less interest in a career as public accountants. There are many factors that influence accounting graduates in choosing a career, including financial factors, training, and the job market. The purpose of this study was to examine and analyze the effect of professional training, financial rewards, and labor market considerations on public accountant career interests. The population in this study were Accounting S1 students from UPN "Veteran" East Java and Airlangga University class of 2018 and 2019. The research method used quantitative research. The sampling technique used purposive sampling method, while for determining the number of samples using the Slovin formula with a total of 91 respondents. Data collection techniques used in this study using a questionnaire. The collected data were analyzed using Partial Least Square (PLS) analysis technique with SmartPLS 3.0 software. The results of this study indicate that: (1) Professional Training has a positive and significant effect on Public Accountant Career Interests. (2) Financial Award has no significant effect on Public Accountant Career Interest. (3) Labor market considerations have a positive and significant impact on the Career Interest of a Public Accountant. Keywords: Professional Training; Financial Awards; Labor Market Considerations; Public Accountant Career Interest.
Penerapan Manajemen Mutu Terpadu (TQM) terhadap Kualitas Pelayanan di Tengah Masa Pandemi Covid-19 Levina Isnanti Rachmania Hernanda; Muslimin Muslimin
Journal of Management and Bussines (JOMB) Vol 4 No 2 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i2.4622

Abstract

This research is to find out how much influence the implementation of TQM has on service quality in the midst of the COVID pandemic at Husada Prima Surabaya Hospital. The research method is quantitative data. This study uses primary data by distributing questionnaires to 165 respondents. The results showed, a) the focus variable on the patient has a significance probability value of 0.784. This indicates that the significance probability value is > 0.05; b) the variable obsession with quality has a significance probability value of 0.464. This indicates that the significance probability value is > 0.05; c) the continuous system improvement variable has a significance probability value of 0.193. This indicates that the significance probability value is > 0.05; d) education and training variables have a significance probability value of 0.628. This indicates that the significance probability value is > 0.05. Conclusion, a) the application of focus on patients has a positive effect on service quality; b) obsession with quality has a negative effect on service quality; c) continuous system improvement has a negative effect on service quality; d) education and training have a positive effect on service quality. Keywords: COVID-19, Service Quality, Integrated Quality Management, Hospital
Tanggung Jawab Sosial Perusahaan Pengaruh Return on Assets dan Debt to Equity Ratio Terhadap Pengungkapan Daiva Savero Christiawan; Muslimin Muslimin
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i4.2220

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dari return on asset dan debt to equity ratio terhadap pengungkapan tanggung jawab sosial perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di BEI pada periode 2018-2021. teknik pengambilan sampel yang digunakan adalah teknik purposive sampling yang mencakup 16 perusahaan. Jenis data yang digunakan adalah data primer. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini mengungkap return on asset dan debt to equity ratio berpengaruh signifikan secara parsial dan simultan terhadap pengungkapan tanggung jawab sosial perusahaan.
Optimalisasi Badan Usaha Milik Desa (BUMDes) Melalui Akuntabilitas dan Alokasi Dana Desa di Kecamatan Sumberpucung, Kabupaten Malang Larasati Pingkan Cahya Hernita; Muslimin Muslimin
Journal of Management and Bussines (JOMB) Vol 5 No 2 (2023): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v5i2.6284

Abstract

This research aims to determine the influence of effectiveness, accountability and allocation of village funds on the optimization of Village-Owned Enterprises (BUMDes) in Sumberpucung District, Malang Regency. This research method uses quantitative methods using primary data. The data collection method uses a questionnaire distributed to respondents according to the criteria. The research results show that accountability influences the optimization of BUMDes, and the allocation of village funds influences the optimization of BUMDes. Keywords: Accountability, BUMDes, Village Funds, Effectiveness
PENGARUH REPUTASI AUDITOR, ROTASI AUDITOR, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR INDUSTRI FOOD AND BEVERAGE YANG TERDAFTAR DI BEI TAHUN 2019-2022) Esterlyn Kurniawati Hartantya; Muslimin Muslimin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.10028

Abstract

Penelitian ini berfokus pada perusahaan manufaktur subsektor industri food and beverage karena jumlah perusahaan yang terus berkembang pada bidang ini menyebabkan persaingan ketat antara perusahaan yang mendorong adanya praktik akuntansi manipulatif sehingga membutuhkan audit yang berkualitas oleh auditor untuk menemukan kecurangan. Penelitian ini bertujuan untuk menguji dan membuktikan apakah reputasi auditor, rotasi auditor, dan komite audit memengaruhi kualitas audit pada perusahaan manufaktur subsektor industri food and beverage yang terdaftar di BEI tahun 2019-2022. Metode purposive sampling digunakan sebagai pengambilan sampel dengan total 152 sampel dikumpulkan berdasarkan kriteria penunjukan sampel. Data penelitian berbentuk data sekunder seperti laporan tahunan yang menyertakan laporan keuangan audit. Data dianalisis menggunakan regresi logistik dan diolah melalui SPSS Versi 29. Penelitian ini memiliki hasil bahwa komite audit terbukti memengaruhi kualitas audit, sedangkan reputasi auditor dan rotasi auditor tidak terbukti memengaruhi kualitas audit.
PENGARUH LIKUIDITAS, LEVERAGE, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS Ridhatin Amaliah Fitri; Muslimin Muslimin
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.11197

Abstract

Penelitian ini bertujuan untuk mengetahui, menganalisis, dan menguji pengaruh likuiditas, leverage, dan sales growth terhadap financial distress. Populasi dalam penelitian ini adalah perusahaan consumer non-cyclicals yang terdaftar di BEI pada tahun 2021 – 2023, terdapat 126 perusahaan. Data sekunder diperoleh dari laporan keuangan yang tersedia di situs resmi Bursa Efek Indonesia dan perusahaan masing-masing. Sampel yang digunakan sebanyak 51 sampel dengan menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi logistik dan diuji menggunakan program IBM SPSS versi 27. Hasil penelitian ini menunjukkan bahwa likuiditas tidak berpengaruh terhadap financial distress, leverage tidak berpengaruh terhadap financial distress, dan sales growth berpengaruh negatif dan signifikan terhadap financial distress.
Co-Authors Amira Qonita Anita Norlaela Choirun Nissa Daiva Savero Christiawan Esterlyn Kurniawati Hartantya Larasati Pingkan Cahya Hernita Levina Isnanti Rachmania Hernanda Ridhatin Amaliah Fitri