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All Journal Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak J-MAS (Jurnal Manajemen dan Sains) EQIEN - JURNAL EKONOMI DAN BISNIS YUME : Journal of Management Majalah Ilmiah Bijak International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat jurnal syntax admiration Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pendidikan Nusantara Action Research Literate (ARL) Jurnal Pendidikan Nusantara INVOICE : JURNAL ILMU AKUNTANSI Jurnal Bina Bangsa Ekonomika International Journal of Social Science, Education, Communication and Economics Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Riset Akuntansi dan Keuangan Indonesia SENMEA Seminar Nasional Pariwisata dan Kewirausahaan (SNPK)
Atwal Arifin
Universitas Muhammadiyah Surakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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HUBUNGAN SISTEM BAGI HASIL DI LEMBAGA KEUANGAN SYARIAH TERHADAP KEINGINAN NASABAH UNTUK BERINVESTASI Survei di Baitul Maal wat Tamwil (BMT) Safinah Klaten Suyatmin, Suyatmin; Arifin, Atwal
Benefit Volume 12 No 2 Desember 2008
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the profit sharing system of Syari’ah Financial Organization with the clients’ attitude in doing an investment and know whetheror there is an opportunity for developing it. Thestatistic analysis used the product momentwith the questionnaires for the clients of Baitul Maal wat Tamwil SAFINAH Klaten. The correlation of the profit sharing and doing-an-investment was significant. It could be concluded that the people’s confident level in the system applied to the organization was very significant. Thus, more and more clients from year to year, it is possible that there will be an opportunity for developing it.
HUBUNGAN SISTEM BAGI HASIL DI LEMBAGA KEUANGAN SYARIAH TERHADAP KEINGINAN NASABAH UNTUK BERINVESTASI Survei di Baitul Maal wat Tamwil (BMT) Safinah Klaten Suyatmin, Suyatmin; Arifin, Atwal
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 12 No 2 Desember 2008
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v12i2.1287

Abstract

This study aims to analyze the profit sharing system of Syari’ah Financial Organization with the clients’ attitude in doing an investment and know whetheror there is an opportunity for developing it. Thestatistic analysis used the product momentwith the questionnaires for the clients of Baitul Maal wat Tamwil SAFINAH Klaten. The correlation of the profit sharing and doing-an-investment was significant. It could be concluded that the people’s confident level in the system applied to the organization was very significant. Thus, more and more clients from year to year, it is possible that there will be an opportunity for developing it.
Determinating The Value of Capital Expenditure Allocation in Indonesia Local GovernmentDeterminating The Value of Capital Expenditure Allocation in Indonesia Local Government Rochmatullah, Mahameru Rosy; Hartanto, Rudy; Arifin, Atwal
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 17, No 2 (2016): JEP December 2016
Publisher : Universitas Muhammdaiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v17i2.2082

Abstract

Capital expenditure allocation is aimed to preservation and expansion of local government fixed assets that provide long-term benefit. This paper investigates the factors that affect the capital expenditure allocation in Indonesian local government. Employing a panel pooled data-regression (fixed effect), our results reveal that local productivity, local funding, local budget requirement, and local establishment status are related to the value of capital expenditure. We found that efficiency of capital expenditure management is related with fiscal dependence.
Company Size, Profitability, Tax, and Good Corporate Governance On The Company’s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period) Arifin, Atwal; Saputra, Africo Al-Dua; Purbasari, Heppy
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.12404

Abstract

The research is aimed to analyze the effect of company size, profitability, tax, and good corporate governance on the company’s decision to transfer pricing. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction sale. The independent variables in this study are company size, profitability, tax, and KAP quality. This research used secondary data on financial reports or annual reports on manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Determination of the sample employed purposive sampling method. The sample in this study were 22 companies with 88 data. The results in this study found that (1) company size had a positive effect on transfer pricing, (2) profitability had no effect on transfer pricing, (3) tax had no effect on transfer pricing, and (4) KAP quality had no effect on transfer pricing.
The Effect of Liquidity, Leverage, Institutional Ownership, and Sales Growth on Financial Distress on Property and Real Estate Companies Listed an The IDX 2016-2019 Wiwit Octavia Nia Putri; Atwal Arifin
Majalah Ilmiah Bijak Vol 18, No 2: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v18i2.1791

Abstract

Financial distress is a financial condition where the company's finances are in an unhealthy or crisis condition. Financial distress which is quite disturbing the company's operational activities is a condition that must be immediately watched out and anticipated. This study aims to analyze the effect of liquidity, leverage, institutional ownership, and sales growth. The research was conducted on property and real estate companies listed on the IDX for the 2016-2019 period. Sampling in this study using purposive sampling technique, and obtained as many as 152 samples that match the criteria. Data analysis used multiple regression analysis. The results showed that the variables of liquidity, leverage, and institutional ownership have an effect on financial distress.
Analisis Fraud Pentagon dalam mendeteksi Financial Statement Fraud (Studi Empiris Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020) Violita Maharani Anggraini; Atwal Arifin
Jurnal Pendidikan Nusantara Vol 2 No 2 (2022)
Publisher : STKIP NU Kabupaten Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52796/jpnu.v2i2.49

Abstract

Financial statement fraud is a fraudulent act of financial statements. The theory of pentagon fraud from Crowe Howarth (2011) has five elements namely pressure, opportunity, rationalization, capability, arrogance. This study was conducted to analyze the influence of pentagon fraud in detecting financial statament fraud in mining companies listed on the BEI for the periode 2017-2020. The sampling technique used purposive sampling method. The results show that external pressure, ineffective monitoring, the nature of the industry had an effect on financial statement fraud. Meanwhile, financial stability, change in auditor, change in director, and frequent number of CEO pic have no effect on financial statement fraud.
Determinating The Value of Capital Expenditure Allocation in Indonesia Local GovernmentDeterminating The Value of Capital Expenditure Allocation in Indonesia Local Government Mahameru Rosy Rochmatullah; Rudy Hartanto; Atwal Arifin
Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Vol 17, No 2 (2016): JEP December 2016
Publisher : Muhammadiyah University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jep.v17i2.2082

Abstract

Capital expenditure allocation is aimed to preservation and expansion of local government fixed assets that provide long-term benefit. This paper investigates the factors that affect the capital expenditure allocation in Indonesian local government. Employing a panel pooled data-regression (fixed effect), our results reveal that local productivity, local funding, local budget requirement, and local establishment status are related to the value of capital expenditure. This research found that efficiency of capital expenditure management is related with fiscal dependence. 
HUBUNGAN SISTEM BAGI HASIL DI LEMBAGA KEUANGAN SYARIAH TERHADAP KEINGINAN NASABAH UNTUK BERINVESTASI Survei di Baitul Maal wat Tamwil (BMT) Safinah Klaten Suyatmin Suyatmin; Atwal Arifin
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 12 No 2 Desember 2008
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v12i2.1287

Abstract

This study aims to analyze the profit sharing system of Syari’ah Financial Organization with the clients’ attitude in doing an investment and know whetheror there is an opportunity for developing it. Thestatistic analysis used the product momentwith the questionnaires for the clients of Baitul Maal wat Tamwil SAFINAH Klaten. The correlation of the profit sharing and doing-an-investment was significant. It could be concluded that the people’s confident level in the system applied to the organization was very significant. Thus, more and more clients from year to year, it is possible that there will be an opportunity for developing it.
Company Size, Profitability, Tax, and Good Corporate Governance On The Company’s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period) Atwal Arifin; Africo Al-Dua Saputra; Heppy Purbasari
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 2 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i2.12404

Abstract

The research is aimed to analyze the effect of company size, profitability, tax, and good corporate governance on the company’s decision to transfer pricing. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction sale. The independent variables in this study are company size, profitability, tax, and KAP quality. This research used secondary data on financial reports or annual reports on manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Determination of the sample employed purposive sampling method. The sample in this study were 22 companies with 88 data. The results in this study found that (1) company size had a positive effect on transfer pricing, (2) profitability had no effect on transfer pricing, (3) tax had no effect on transfer pricing, and (4) KAP quality had no effect on transfer pricing.
The Presence and Capabilities of Women on Board and Corporate Financial Performance: a Study on Female vs Male-dominated Industry Widowati Dian Permatasari; Yuli Tri Cahyono; Atwal Arifin
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.17949

Abstract

The purpose of this study is to determine the effect of the women presence and their capabilities on the companies’ financial performance in company listed on the Indonesia Stock Exchange. This study splits the sample into two industry categories based on gender domination which are female and male-dominated industry. Using agency theory, resourced based theory and human capital theory, this study find that  the presence of a women on board has a significant positive impact on the company's financial performance as measured on market basis. In addition, their capability - such as education background in economics/business/finance and relevant work experience - have significant positive impact on the company's accounting performance. These results are seen mainly in the entire sample group and the male-dominated sample group.
Co-Authors Adelia Kusumarini Africo Al-Dua Saputra Agus Endro Suwarno Aji Dwi Ardyansyah Anandyaswara, Bima Andrian Maulana Ferdiyanto Arrafi, Danni Arrafiqi, Laksamana Aulia Fahmi Arrum Safitri Arvina Putri Ramadani Catur Nugroho Desy Setyaningrum Dimas Pranoto Dwi Sarbini Eka Safitri Fitriana Mustikaningrum Heppy Purbasari Hidayatul Nikmah Karimah, Karimah Kusumarini, Adelia M. Sholahuddin Madinah Madinah* Mahameru Rosy Rochmatullah Muhammad Mumtazal Fikri* Muhammad Sholahuddin Mujiyati Nasongko, Noer Noer Nasongko Nur Achmad Pramudya Kurnia Pranoto, Dimas Prihati, Ayu Rahma Tusamma Salsabila Ramadani, Arvina Putri Rifqi, Putra Faiz Rochmatullah ., Rochmatullah Rudy Hartanto Saputra, Africo Al-Dua Sarah Syarifah Rahma Sekartaji, Citra Dewi Putri Sindy Shelika Yuntina Siti Fauziah Siti Fauziah Siti Musyarofah Soni Kurniawan, Deva Suryo, Dimas Atmoko Suyatmin Suyatmin Suyatmin Suyatmin, Suyatmin Violita Maharani Anggraini Widowati Dian Permatasari Wiwit Octavia Nia Putri Yuli Tri Cahyono