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All Journal Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan Jurnal Mahasiswa Perpajakan JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Journal of Indonesian Applied Economics Wacana, Jurnal Sosial dan Humaniora PROFIT : Jurnal Administrasi Bisnis The International Journal of Accounting and Business Society International Journal of Artificial Intelligence Research Journal of Economic, Bussines and Accounting (COSTING) JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Sketsa Bisnis Journal of Public Administration Studies Akuntansi Bisnis & Manajemen (ABM) Research Horizon
Muhammad Saifi
Faculty Of Administrative Science, Universitas Brawijaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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REALISASI PAJAK RESTORAN DAN KONTRIBUSINYA TERHADAP PENDAPATAN PAJAK DAERAH KOTA MADIUN (Studi tentang Peningkatan Realisasi Pajak Restoran di Dinas Pendapatan Daerah Kota Madiun) Pramesti, Patria Titianhardi; Susilo, Heru; Saifi, Muhammad
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (513.017 KB)

Abstract

Taxes are one source of state revenue that is used to carry out the development to all the  Indonesians. Taxes levy on the citizens of Indonesia and become one of the obligations that can be imposed billing by the public together with the government. Therefore the role of the people of each region in the financing of regional development should grow by increasing public awareness about their obligation to pay taxes. This study aims to determine the contribution of restaurant tax, restaurant tax effectiveness, as well as the efforts made by Dinas Pendapatan Daerah to increased Restaurant Taxes. This research applies descriptive study with qualitative approach. The results show the average contribution of tax revenue to the local tax restaurant Madiun for five years at 7.57%, which means much less contribution. Through the analysis of effectiveness, Tax Restaurants are at an average of 123.88%, which indicates a very effective criteria. Dinas Pendapatan Daerah makes several attempts intensification and extension of tax the taxpayer, but these efforts have not been maximized.  Keywords: Restaurant Tax, Local Tax, Contribution, Effectiveness. Abstrak Pajak merupakan salah satu sumber penerimaan Negara yang digunakan untuk melaksanakan pembangunan bagi seluruh rakyat Indonesia. Pajak dipungut dari warga Negara Indonesia dan menjadi salah satu kewajiban yang dapat dipaksakan penagihannya oleh masyarakat bersama-sama pemerintah. Oleh karena itu peran masyarakat masing-masing daerah dalam pembiayaan pembangunan daerah harus terus ditumbuhkan dengan meningkatkan kesadaran masyarakat tentang kewajibannya membayar pajak. Penelitian ini bertujuan untuk mengetahui kontribusi Pajak Restoran, efektivitas Pajak Restoran, serta upaya yang dilakukan oleh Dinas Pendapatan Daerah Kota Madiun dalam melakukan peningkatan penerimaan Pajak Restoran. Penelitian ini mengarah pada penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian ini menunjukkan rata-rata kontribusi penerimaan pajak restoran terhadap pajak daerah Kota Madiun selama lima tahun sebesar 7,57% yang artinya sangat kurang kontribusinya, dikarenakan target pajak restoran kurang valid. Melalui analisis Efektivitas, Pajak Restoran berada pada rata-rata 123,88% yang menunjukkan kriteria sangat efektif. Dinas Pendapatan Daerah melakukan beberapa upaya intensifikasi pajak dan ekstensifikasi wajib pajak, namun upaya tersebut belum maksimal. Kata kunci: Pajak Restoran, Pajak Daerah, Kontribusi, Effektivitas.
ANALISIS PELAKSANAAN PEMERIKSAAN PAJAK DALAM PENCAPAIAN TARGET PENERIMAAN PAJAK (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Blitar) Rahman, Afrida Lindia; Astuti, Endang Siti; Saifi, Muhammad
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

This study is conducted to imvestigate the implementation of tax audits, supporting factors and inhibitor factors of the implementation of tax audit, conducted by the tax office of pratama Blitar. Data sources in this are interviewing the inspection division as primary data, and data documentation as secondary data. The result of this study indicate that the implementation of tax audit conducted by the tax office of paratama Blitar is in accordance with the existing regulations. Supporting factors are in the information of the taxpayer, the quality of human resources, facilities and infrastructure, confirmation with a third party. Inhibitor factors are the limited number of the inspection team, the taxpayer still has lack knowledge of the taxation legislation, there is limited data and evidence, lack awareness and lack cooperative taxpayer. Keywords: Implementation, Audit , Tax Revenue Target Achievement Abstrak Penelitian ini dilakukan untuk mengetahui pelaksanaan pemeriksaan pajak, faktor-faktor pendukung dan faktor-faktor penghambat pelaksanaan pemeriksaan pajak yang dilakukan oleh Kantor Pelayanan Pajak Pratama Blitar. Sumber data dalam penelitian ini yang digunakan adalah melakukan wawancara kepada seksi pemeriksaan sebagai data primer dan data-data dokumentasi sebagai data sekunder. Hasil penelitian ini menunjukan bahwa pelaksanaan pemeriksaan pajak yang dilakukan oleh Kantor Pelayanan Pajak Pratama Blitar sudah sesuai dengan peraturan yang ada. Informasi tentang Wajib Pajak, kualitas Sumber Daya Manusia, sarana dan prasana, melakukan konfirmasi pihak ketiga merupakan faktor-faktor pendukung. Terbatasnya jumlah tim pemeriksa, pengetahuan Wajib Pajak masih rendah terhadap undang-undang perpajakan, terbatasnya data dan bukti, tidak adanya kesadaran dan tidak kooperatif Wajib Pajak merupakan faktor-faktor penghambat. Keywords: Pelaksanaan, Pemeriksaan, Pencapaian Target Penerimaan Pajak
The Effect of Company Characteristics and Cooperate Social Responsibility on Company Financial Performance ZA, Zahroh; Suhadak, Suhadak; Saifi, Muhammad; Firdausi, Nila
JPAS (Journal of Public Administration Studies) Vol 5, No 1 (2020)
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.876 KB) | DOI: 10.21776/ub.jpas.2020.005.01.4

Abstract

Increased intense global competition has made CSR as a topic that must be considered by business people, especially for companies that carry out activities related to natural resources. The rationality for this statement is that CSR has become one of the company's responsibilities to stakeholders, and company characteristics are an inherent risk inherent in the company. All of this is related to the company's financial performance. Various previous studies have been conducted to discuss the effect of company characteristics and CSR on company financial performance, but give different results. The purpose of this study was to obtain empirical evidence of the influence of company characteristics and CSR on the financial performance of companies listed on the Indonesia Stock Exchange (BEI) in 2012-2016. The study population was natural resource companies listed on the BEI 2012-2016 of 43 companies, with through specific criteria obtained a sample of 32 companies. The results showed that company characteristics significantly influence the company's financial performance as well as CSR significantly influence the company's financial performance.
Pengaruh Modal Intelektual, Set Kesempatan Investasi Terhadap Kinerja Keuangan Dan Nilai Perusahaan Makanan dan Minumam Yang Terdaftar Pada BEI Periode 2012-2016 Nurul Mufida; Muhammad Saifi; Ari Darmawan

Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (530.019 KB) | DOI: 10.35891/jsb.v7i2.2146

Abstract

In addition to increasing intangible assets, the company will also see the future by implementing policies regarding investment decisions to increase company performance and company value. For this reason, the purpose of this study is to examine the effect of intellectual capital, investment opportunity sets on company performance and firm value in food and beverage companies listed on the IDX for the period 2012-2106. The study population numbered 14 companies, while the sample used in this study was taken using purposive sampling, the number of samples taken in this research proposal is 11 samples that meet the criteria used. This study uses path analysis. The results of this study indicate that intellectual capital has no significant effect on financial performance, negative intellectual capital is not significant towards firm value, the investment opportunity set has a negative effect on financial performance. The investment opportunity set has a positive and significant effect on firm value, financial performance has a significant positive effect on firm value. ___________________________________________________________________ Perusahaan selain meingkatkan intangible asset, disisi lain perusahaan juga akan melihat masa depan dengan melakukan kebijakan mengenai keputusan investasi untuk menigkatkan kinerja perusahaan dan nilai perusahaan. Untuk itu tujuan penelitian ini adalah menguji pengaruh modal intelektual, set kesempatan investasi terhadap kinerja perusahaan dan nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar pada BEI periode 2012-2106. Populasi penelitian berjumlah dengan jumlah 14 perusahaan, sedangkan Sampel yang digunakan dalam penelitian ini diambil dengan menggunakan purposive sampling, banyaknya sampel yang diambil dalam usulan penelitian ini adalah 11 sampel yang memenuhi kriteria yang digunakan. penelitian ini menggunakan analisis jalur (path analysis), Hasil penelitian ini menunjukkan modal intelektual tidak berpengaruh signifikan terhadap kinerja keuangan, modal intelektual negatif tidak signifikan terhadap nilai perusahaan, set kesempatan investasi berpengaruh negative pada kinerja keuangan. Set kesempatan investasi berpengaruh positif dan signifikan terhadap nilai perusahaan, kinerja keuangan berpengaruh positif signifikan terhadap nilai perusahaan.
The Influence of Financial Literacy, Financial Technology on Financial Inclusion Mediated by Cashless Policy Adhela Ghina Rachmatika; Muhammad Saifi; Saparila Worokinasih
Journal of Indonesian Applied Economics Vol. 11 No. 1 (2023): February 2023
Publisher : Department of Economics, Faculty of Economics and Business, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiae.2023.011.01.1

Abstract

Purpose The study aims to review access to payment system services, awareness and knowledge in the Sempaja Shopping Tourism Area so that it can evaluate appropriate policies to transform the economy cash-based to a non-cash economy Design/methodology/approach The research method used in this research is quantitative research with the nature of research is explanatory research. Data collection techniques are questionnaires and interviews. Findings Financial literacy, financial technology, cashless policy, and financial have strong and positive effects to the objectives of the study. Research limitations/implications         This research has limitations in the sampling were not all of these MSMEs have switched to digital so for further research it would be better to use a sample of MSMEs that have switched to digital use. Originality/value This study seeks to evaluate the implementation of bankaltimtara policies with a view to assessing the prospects and challenges that are factors in encouraging financial inclusion.
The Influence of Ownership Structure on Leverage, Intellectual Capital Disclosure, and Firm Risk (A Study on Manufacturing Companies listed in Indonesia Stock Exchange, 2013-2018) Asih Marini Wulandari; Sri Mangesti Rahayu; Nila Firdauzi Nuzula; Muhammad Saifi
Wacana Journal of Social and Humanity Studies Vol. 25 No. 2 (2022)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

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Abstract

This study aims to examine the influence of ownership structure on leverage, intellectual capital disclosure, and firm risk. It was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018 with a population of as many as 142 companies. The sample was selected using purposive sampling with a total sample of 21 companies. The analysis was done using SEM analysis with the WarpPLS approach. The results of the study show that ownership structure has a significant effect on leverage and intellectual capital disclosure but not to firm risk. Whereas, it is found that leverage significantly affects intellectual capital disclosure and firm risk. Intellectual capital disclosure is also proven to have a significant influence on firm risk. It can be said that the results of this study are useful for potential investors to estimate firm risk in making investment decisions. The results of the study are also important for a company management to manage firm risk.
Optimal Portfolio Using Single Index Model and Alpha Jensen for Best Investment Alternative (Study on IDX30, BISNIS27, and INVESTOR33 Stocks on the Indonesia Stock Exchange 2017-2019 Period) Arinda Sasmita Rahma; Muhammad Saifi; Nila Firdausi Nuzula
Wacana Journal of Social and Humanity Studies Vol. 25 No. 3 (2022)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.wacana.2022.025.03.03

Abstract

This study aims to determine the stocks incorporated in the IDX30, BISNIS27, and INVESTOR33 indexes that form an optimal portfolio based on a single index model and Alpha Jensen to measure portfolio performance. The research method used is descriptive with a quantitative approach and secondary data sources from the Indonesia Stock Exchange. The population used is the IDX30, BISNIS27, and INVESTOR33 index stocks for the period 2017 – 2019, based on the established criteria, 19 stocks are obtained as the IDX30 sample, 14 stocks as the BISNIS27 sample, and 26 stocks as the INVESTOR33 sample. In 2017 and 2018, from the calculation of Jensen's alpha index value and the Expected Return Portfolio value based on the calculation of the Single Index Model, the BISNIS27 Index has the highest value compared to the IDX30 index and the INVESTOR33 index. While in 2019, the IDX30 Index had the highest value, and the BISNIS27 Index had the lowest value. Although the IDX30, BISNIS27, and INVESTOR33 indexes are included in one sub-classification of the liquidity index, namely those with high transaction liquidity, they have different performances. Keywords: single index model, optimal portfolio composition, alpha jensen
Firm Size Sebagai Salah Satu Penentu Firm Performance Muhammad Saifi; Intan Lifinda Ayuning Putri; Langgeng Setyono; Kemal Sandi; Lusi Kurnia
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.8469

Abstract

This article examines the contribution of firm size as a determinant of firm performance. The novelty of the research is to develop a new model related to the determinants of firm performance, especially the firm size variable. Another novelty in this study is that it is more comprehensive in seeing the effect of investment opportunity set, capital structure, and dividend policy on company performance and dividend policy, as well as company size as a moderating variable. The number of samples is 26 companies with a period of 5 years, 2018-2022. Research hypothesis testing using Structural Equation Model (SEM) based on Partial Least Square (PLS). The results showed that investment opportunity set has a significant effect on dividend policy, capital structure has a significant effect on dividend policy, investment opportunity set has no significant effect on company performance, capital structure has no significant effect on company performance, dividend policy has a significant effect on dividend policy. Dividend policy has a significant effect on firm performance, firm size significantly moderates the effect of investment opportunity set on dividend policy, firm size does not significantly moderate the effect of capital structure on dividend policy, investment opportunity set has a significant effect on firm performance through dividend policy, capital structure has a significant effect on firm performance through dividend policy. Keywords: Investment Opportunity Set, Company Size, Dividend Policy, Company Performance
Firm Size Sebagai Salah Satu Penentu Audit Delay Muhammad Saifi; Kemal Sandi; Lusi Kurnia
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 2 (2024): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i2.8470

Abstract

This article examines the contribution of company size as a determinant of Audit Delay for Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2018-2022. The novelty of the research is to develop a new model related to the determinants of Audit Delay, especially the company size variable. Another novelty in this study is that it is more comprehensive in seeing the effect of Profitability and Leverage on Audit Delay and company size as a mediating variable. The number of samples is 26 companies with a period of 5 years, 2018-2022. Research hypothesis testing using Structural Equation Model (SEM) based on Partial Least Square (PLS). The results showed that Profitability has a significant negative effect on Audit Delay, Leverage has a significant positive effect on Firm Size, Leverage has a significant negative effect on Audit Delay, Firm Size has a significant negative effect on Audit Delay, Profitability has an insignificant effect on Firm Size, Leverage has a significant negative effect on Audit Delay through Firm Size, and Profitability has an insignificant effect on Firm Size through Firm Size. Keywords: Firm Size, Audit Delay
Trends and Future Research in Corporate Governance: A Bibliometric Analysis (2014-2024) Kurnia, Lusi; Saifi, Muhammad; Damayanti, Cacik Rut
Khizanah al-Hikmah : Jurnal Ilmu Perpustakaan, Informasi, dan Kearsipan Vol 12 No 1 (2024): June
Publisher : Program Studi Ilmu Perpustakaan UIN Alauddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/kah.v12i1a18

Abstract

This study aims to elucidate current trends in corporate governance literature through a bibliometric analysis of papers published in Scopus from 2014 to 2024, encompassing 577 selected articles. Employing VOSviewer and R Studio, the analysis provides a comprehensive overview of publication trends, thematic evolution, and key contributors across three distinct time periods. The study reveals significant keywords like audit committee, board of directors, and corporate social responsibility, emphasizing the scrutiny of corporate governance mechanisms and codes. Clusters delve into governance management systems, such as board composition and audit quality, offering insights into firm performance and new code exploration. These clusters serve as valuable resources for future research, guiding investigations, and advancing knowledge in corporate governance. Additionally, the thematic evolution of trends over the past decade underscores the dynamic nature of research interests, informing scholars' agendas and contributing to the field's advancement. This study holds significant implications for academia, practitioners, and policymakers in corporate governance.
Co-Authors Adhela Ghina Rachmatika Aina, Asri Nur Antoni Susanto Ari Darmawan Arief Budiman Arinda Sasmita Rahma Asih Marini Wulandari Avivah, Bertha Fernanda Nur Damayanti, Cacik Rut Dwityas Adi Kusumo Wardoyo Edy Yulianto Endang Siti Astuti Firdausi Nuzula, Nila Heru Susilo Intan Lifinda Ayuning Putri Kadarisman Hidayat Kemal Sandi Kurnia, Lusi Ladina, Pregnandia Langgeng Setyono, Langgeng Lusi Kurnia Nila Firdausi Nuzula Nila Firdausi, Nila Nila Firdauzi Nuzula Nur Imamah Nurul Mufida Pramesti, Patria Titianhardi Pregnandia Ladina Puspitasari, Rulita Indra Rahman, Afrida Lindia Romadhani, Ahmad Sandi, Kemal Saparila Worokinasih Siti Ragil Handayani Sri Mangesti Rahayu Suhadak Suhadak Tri Wahyu Widodo ZAHROH ZA, ZAHROH