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All Journal Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia YUME : Journal of Management Jurnal Ilmiah Akuntansi Kesatuan Jurnal Revenue : Jurnal Ilmiah Akuntansi Action Research Literate (ARL) INVOICE : JURNAL ILMU AKUNTANSI Jurnal Bina Bangsa Ekonomika Riset Akuntansi dan Keuangan Indonesia
Atwal Arifin, Atwal
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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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.
PENGARUH LEVERAGE, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP PAJAK PENGHASILAN BADAN DENGAN BIAYA OPERASIONAL SEBAGAI VARIABEL MODERASI STUDI KASUS SEKTOR PERUSAHAAN KEUANGAN Sekartaji, Citra Dewi Putri; Arifin, Atwal
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.413

Abstract

In the tax system, corporate income tax is a significant type of tax. Law number 36 of 2008 concerning income tax states that corporate income tax is imposed on tax subjects for income received or earned in the tax year. It is necessary to understand how certain factors can influence the amount of income tax that must be paid by financial sector companies registered on the IDX in the 2019-2022 period. The factors that are the focus of the research are leverage (debt ratio), company profitability, and capital structure. Apart from that, the research will also examine whether operational costs act as a moderating variable that can influence the relationship between leverage, profitability, and capital structure and corporate income tax. This research aims to analyze and test the influence of Leverage, Profitability and Capital Structure which have a positive and significant influence on corporate income tax
The Effect of Gross Regional Domestic Product and Human Development Index on Economic Growth Arrafiqi, Laksamana Aulia Fahmi; Arifin, Atwal
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 5 (2024): JIAKES Edisi Oktober 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i5.2929

Abstract

This study analyzes the effect of Gross Regional Domestic Product, Human Development Index, and Open Unemployment Rate on economic growth in Central Java Province during the period 2020-2022. Using panel data from 35 districts/cities, the purposive sampling method is applied to capture regional economic disparities. The analysis was carried out using a panel data regression model, using the Random Effect Model, Fixed Effect Model, and Common Effect Model which were validated through the Chow and Hausman tests. The results showed that Gross Regional Domestic Product had a significant effect on economic growth (p <0.05), while Human Development Index had a significant but negative effect on economic growth. Conversely, did not have a significant effect on these variables (p>0.05). These findings underline the importance of improving the quality of human resources and managing GRDP to support economic growth, although unemployment is not always a direct determinant. The practical implication of this study is the need for policies focused on increasing productivity and resource management to support sustainable growth in Central Java.
Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak Sebagai Variable Intervening ( Studi Pada Wajib Pajak Kantor Pajak Pratama Klaten ) Suryo, Dimas Atmoko; Arifin, Atwal
YUME : Journal of Management Vol 7, No 2 (2024)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v7i2.6612

Abstract

This research aims to analyze tax socialization, tax sanctions and tax knowledge on taxpayer compliance through taxpayer awareness as an intervening variable. The sampling method used multi-stage sampling, the first stage was cluster random sampling and the second stage was proportional purposive sampling to obtain 115 respondents registered at the Klaten Pratama Tax Service Office. The analytical method used in this research is descriptive analysis, validity test, reliability test, correlation coefficient, coefficient of determination, regression analysis with the help of SPSS version 25 data processing and the Sobel test to analyze the influence of mediating variables. The results of the research show that the variables of tax sanctions, tax knowledge have a significant positive effect on taxpayer compliance and taxpayer awareness. Meanwhile, the tax socialization variable has no significant effect on tax compliance and taxpayer awareness. And the taxpayer awareness variable is not significant in mediating tax socialization and tax knowledge, while the taxpayer awareness variable has a significant effect in mediating taxpayer compliance. Kata Kunci: Tax socialization, tax sanctions, tax knowledge on taxpayer com-pliance through taxpayer awareness, tax socialization, tax sanctions, tax knowledge.
PENGARUH PENDIDIKAN DAN PELATIHAN PENGGUNA, KEMAMPUAN TEKNIK PEMAKAI, MOTIVASI MANAJER PUNCAK, DAN UKURAN ORGANISASI TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI: STUDI KASUS PADA INDOMARET DAN ALFAMART SE-KECAMATAN KARTASURA Rifqi, Putra Faiz; Arifin, Atwal
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.669

Abstract

Accounting information system performance is an assessment carried out on the implementation of the accounting information system applied to a company to see the achievement of goals in accordance with the responsibility and authority in providing accounting information. This study aims to determine the influence of user education and training, user technical ability, top manager motivation, and organizational size on the performance of accounting information systems. This study uses a quantitative method. The population in this study is all employees who work at Indomaret and Alfamart in Kartasura sub-district. The sampling technique in this study uses a purposive sampling technique. The results showed that the variables of user education and training and organizational size had an effect on the performance of the accounting information system, the technical ability of users and the motivation of the top manager had no effect on the performance of the accounting information system
ANALISIS PENGARUH PROMOSI DIGITAL DAN KEPERCAYAAN TERHADAP PERILAKU KONSUMTIF MAHASISWA AKUNTANSI UNIVERSITAS MUHAMMADIYAH SURAKARTA DALAM BERBELANJA ONLINE DENGAN RELIGIUSITAS SEBAGAI VARIABEL MODERASI Prihati, Ayu; Arifin, Atwal
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.730

Abstract

This study aims to determine the influence of digital promotion and trust on the consumptive behavior of accounting students of the University of Muhammadiyah Surakarta in online shopping with religiosity as a moderation variable. The type of research used in this study is quantitative research. The type of data collection used in this study is primary data. This study uses the active student population in 2024 of the Accounting study program class of 2020 at the University of Muhammadiyah Surakarta. Sampling in this study uses the convenience sampling method, to find out the sample size of the population whose number will be known using the Slovin formula. In this study, the data collection instrument uses a questionnaire. The results of the study showed that the digital promotion variable did not have a significant influence on consumptive behavior, while digital trust had a significant effect on consumptive behavior, religiosity did not moderate the influence of digital promotion on consumptive behavior, religiosity moderated the influence of trust on the consumptive behavior of Accounting students of the University of Muhammadiyah Surakarta in online shopping
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.
Co-Authors Agus Endro Suwarno Anandyaswara, Bima Arrafiqi, Laksamana Aulia Fahmi Heppy Purbasari Pranoto, Dimas Prihati, Ayu Rifqi, Putra Faiz Rochmatullah ., Rochmatullah Rudy Hartanto Saputra, Africo Al-Dua Sekartaji, Citra Dewi Putri Siti Fauziah Suryo, Dimas Atmoko Suyatmin Suyatmin, Suyatmin Widowati Dian Permatasari Yuli Tri Cahyono