Article Per Year (5 Year)
p-Index From 2021 - 2026
5.203
P-Index
This Author published in this journals
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

Published : 46 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 46 Documents
Search

 1   2   3   4   5 
ANALISIS PENGARUH LABELISASI HALAL, HARGA, PROMOSI, CITA RASA, DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBELIAN SOSIS KANZLER OLEH GENERASI MILENIAL (STUDI PADA KONSUMEN SWALAYAN INDOMARET SRAGEN) Atwal Arifin; Desy Setyaningrum
Eqien - Jurnal Ekonomi dan Bisnis Vol 10 No 1 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.021 KB) | DOI: 10.34308/eqien.v10i1.557

Abstract

The Indonesia Digital Popular Brand Index survey concluded that Kanzler sausage is very popular with millennials because it is able to compete with 13 other well-known sausage brands. This study aims to analyze and look for empirical evidence regarding the effect of halal labeling, price, promotion, taste, and brand image on the purchasing decision of kanzler sausage by the millennial generation. This research is a quantitative research using primary data obtained from the distribution of questionnaires. The population in this research is Kanzler sausage consumers who are Indomaret Sragen customers. Samples were taken using the methodconvenience sampling.As well as multiple linear regression analysis techniques using the help of software SPSS 25. The results of this study found that the price and brand image variables had a partial effect on the purchasing decision of kanzler sausage by the millennial generation, while the halal labeling, promotion, and taste variables had no partial effect on the purchasing decision of kanzler sausage by the millennial generation.
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 merupakan tindakan kecurangan terhadap laporan keuangan. Teori fraud pentagon oleh Crowe Horwath (2011) memiliki lima unsur elemen yaitu pressure, opportunity, rationalization, capability, arrogance. Penelitian ini bertujuan untuk menganalisis financial statement fraud pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di BEI periode 2017-2020. Teknik pengambilan sampel menggunakan metode purposive sampling. Hasil penelitian menunjukan bahwa external pressure, ineffective monitoring, nature of industry berpengaruh terhadap financial statement fraud. Sedangkan financial stabilty, change in auditor, change in director, dan frequent number of CEO pic tidak berpengaruh terhadap financial statement fraud.
Water Resources Management in the Islamic Economics Perspective Atwal Arifin; Mujiyati Mujiyati; Noer Nasongko; Muhammad Sholahuddin
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (806.425 KB)

Abstract

Islamic Economic Principles prevent damage and realize the benefit that is maintained for humanity, nature and the environment. This paper presents literature and empirical studies regarding the management of water resources in an Islamic perspective. Literature study is divided into three main sections. The first part is a preliminary study of the concept of water resources management between the Islamic economic system and the conventional economic system. The second presents a discussion of optimizing water resources to meet community and environmental needs and increase village and regional income. The third part that have been carried out regarding the management of water resources in Indonesia. The method used in this study the literature review method, analyzed by content analysis supported by NVivo software. The results of the study are that there an equation but it is a fundamental difference in water resources in the conventional economy compared to the Islamic economy. Besides that, the management of water resources using the Village Owned Enterprise (VOE) model is able to optimize the management of water resources for many people. There is still little review of water resources in the perspective of Islamic Economics. Therefore, an in-depth study is needed to find the VOE success factor model in air resources management in Klaten as well as efforts to find an air resource management model with an Islamic Economics perspective.
PENGARUH TUNNELING INCENTIVE, GOOD CORPORATE GOVERNANCE (GCG), MEKANISME BONUS DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING Adelia Kusumarini; Atwal Arifin
Prosiding University Research Colloquium Proceeding of The 13th University Research Colloquium 2021: Mahasiswa (Student Paper)
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (656.36 KB)

Abstract

Kebijakan transfer pricing dilakukan untuk menyesuaikan hargainternal barang, jasa, dan harta tak berwujud yang diperjualbelikanagar tidak tercipta harga yang terlalu rendah atau terlalu tinggi.Transaksi kebijakan transfer pricing merupakan transaksi yang legal.Tetapi pada praktiknya, kebijakan tersebut disalahartikan olehbanyak perusahaan menjadi salah satu upaya untuk meminimalkanbeban pajak atau mengindari pajak (tax avoidance) yang seharusnyadibayar oleh perusahaan dengan cara merekayasa harga transferantar perusahaan yang memiliki hubungan istimewa. Tujuanpenelitian ini adalah untuk menguji pengaruh tunneling incentive,good corporate governance, mekanisme bonus dan ukuranperusahaan terhadap transfer pricing. Keputusan transfer pricingdalam penelitian ini menggunakan indikator dummy. Populasi dalampenelitian ini adalah semua perusahaan manufaktur yang terdaftar diBursa Efek Indonesia pada tahun 2016 hingga 2019. Metodepenentuan sampel yang digunakan pada penelitian ini adalahpurposive sampling dan diperoleh 76 perusahaan. Metode analisisdata dalam penelitian ini adalah analisis regresi logistik denganmenggunakan software SPSS versi 22. Data yang digunakan dalampenelitian ini diperoleh dari data laporan keuangan perusahaanyang terdaftar di BEI. Berdasarkan pada hasil analisis regresilogistik diketahui bahwa tunneling incentive dan ukuran perusahaanberpengaruh terhadap transfer pricing. Sedangkan good corporategovernance dan mekanisme bonus tidak berpengaruh terhadaptransfer pricing.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS LABA SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021) Catur Nugroho; Atwal Arifin
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 02 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i02.904

Abstract

The purpose of this study was to determine the effect of profitability, liquidity and leverage on firm value with earnings quality as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling method in this study was purposive sampling, where 42 samples were obtained from companies. Processing the data in this study using the IBM SPSS Statistics version 23 program application. The results of this study indicate that profitability and leverage affect firm value, while firm liquidity has no effect on firm value. Earnings quality does not moderate the relationship between profitability, liquidity and leverage on firm value.
The Influence Of Professional Ethics, Professionalism, Independence, And Experience On The Materiality Level Of Public Sector Financial Report Auditors (Auditor at KAP Djoko, Sidik, and Indra) Arrum Safitri; Atwal Arifin
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 1 No. 5 (2022): December
Publisher : LAFADZ JAYA Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v1i5.77

Abstract

This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for the public sector. The purpose of this study is to increase public confidence, which is achieved in part through evaluating financial reports by government auditors. In this research, information was collected by sending questionnaires to the accounting companies Djoko, Sidik, and Indra. sampling method using purposeful sampling Multiple regression is the method of data analysis used. data processing software, including Microsoft Excel and SPSS version 25.0. According to the findings of this research, professionalism and experience impact the amount of materialism. Professional ethics and independence have little effect on the objective world.
Effect of Profitability, Business Size, and Institutional Ownership on Business Value with Capital Structure as a Moderating Variable (Empirical Study on Food and Beverage Companies Listed on The Indonesia Stock Exchange for The 2017-2020 Period) Atwal Arifin; Siti Fauziah; Agus Endro Suwarno
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 2 (2022): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i2.20408

Abstract

The purpose of this study is to analyze the effect of profitability, firm size and institutional ownership on firm value with capital structure as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange of the period of 2017 – 2020. The sampling method in this study is purposive sampling, where 48 companies were selected as the sample. The data processing technique in this study uses multiple regression analysis using the IBM SPSS Statistics 25 program. The results of this study show that profitability has an effect on firm value, firm size has no effect on firm value, and institutional ownership has no significant effect on firm value. Capital structure can moderate profitability with firm value, but cannot moderate firm size and institutional ownership.
The Effect of Earning Power, Company Size, Leverage, Capital Structure, and Liquidity on Company Value with Profit Growth as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2021 Madinah Madinah*; Atwal Arifin
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.33631

Abstract

Firm value is a study conducted by investors to assess the success and performance of the company which is reflected through the stock price in the market. This study aims to analyze the effect of earning power, company size, leverage, capital structure, and liquidity on company value with profit growth as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used in this research is purposive sampling. Companies that meet the criteria in this study are 80 companies. This research uses analytical methods, namely multiple linear regression analysis and moderated regression analysis. The result of this study are that earning power, capital structure, and leverage. Meanwhile, firm size and leverage affect firm value, and pforit growth can moderate earning power and liquidity.
Pengaruh Tingkat Kecukupan Modal, Risiko Bisnis, dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Moderating pada perbankkan dari Tahun 2019-2021 Aji Dwi Ardyansyah; Atwal Arifin
J-MAS (Jurnal Manajemen dan Sains) Vol 8, No 2 (2023): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v8i2.1328

Abstract

This study aims to analyze the effect of the capital adequacy ratio, business risk, and company size on firm value with profitability as a moderating variable for banking companies listed on the IDX for 2019-2021. The research population is all banking companies and the selected sample is 81 companies. The secondary data used in this study were taken from the Indonesian Stock Exchange website. The analysis technique uses multiple linear regression. The results of the study partially show that the capital adequacy ratio and business risk have no effect on firm value, while firm size has an effect on firm value. Moderation results show that the capital adequacy ratio and firm size have an effect on firm value which is moderated by profitability, while business risk has no effect on firm value which is moderated by profitability.
The Effect of Earning Power, Company Size, Leverage, Capital Structure, and Liquidity on Company Value with Profit Growth as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2021 Madinah Madinah*; Atwal Arifin
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.33631

Abstract

Firm value is a study conducted by investors to assess the success and performance of the company which is reflected through the stock price in the market. This study aims to analyze the effect of earning power, company size, leverage, capital structure, and liquidity on company value with profit growth as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used in this research is purposive sampling. Companies that meet the criteria in this study are 80 companies. This research uses analytical methods, namely multiple linear regression analysis and moderated regression analysis. The result of this study are that earning power, capital structure, and leverage. Meanwhile, firm size and leverage affect firm value, and pforit growth can moderate earning power and liquidity.
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