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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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The Effect of Liquidity, Leverage and Company Size on Company Value with Profitability as an Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2019-2021 Muhammad Mumtazal Fikri*; 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.v6i3.34290

Abstract

The aim of this research is to determine the influence of liquidity, leverage and company size on company value with profitability as a moderating variable in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 2019-2021. Samples were taken based on predetermined criteria using the purposive sampling method. Data that meets the criteria amounts to 83 companies. The sample processing method uses moderated regression analysis (MRA) using the SPSS application. The results obtained in this research are that liquidity has no effect on company value, leverage has an effect on company value, company size has no effect on company value, and profitability is only able to moderate the relationship between company size and company value. These results indicate that companies need to improve liquidity performance and pay attention to profitability performance in order to increase company value which will provide a positive signal to investor.
PENGARUH HERDING BEHAVIOR, OVERCONFIDENCE DAN RISK TOLERANCE TERHADAP KEPUTUSAN INVESTASI DENGAN FINANCIAL LITERACY SEBAGAI VARIABEL MODERASI: STUDI KASUS PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH SURAKARTA Rahma Tusamma Salsabila; Atwal Arifin
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.511

Abstract

The global economic crisis due to the Covid-19 outbreak has had an impact on the Indonesian economy. One of the efforts to recover the economy is investment activities. The recent increase in the number of investors must be accompanied by awareness of other risks and losses. Therefore, investors must have the ability to consider organized financial decisions. Considerations in investment decisions are also based on psychological factors of bias and emotions of investors. This study aims to analyze and examine the effect of herding behavior, overconfidence, and risk tolerance on investment decisions moderated by Financial literacy. The population in this study is students of the Faculty of Economics and Business, University of Muhammadiyah Surakarta. The method in this study is quantitative using surveys with questionnaires. The sampling technique used is convenience sampling technique. The data analysis used used multiple linear regression analysis and Moderated Regression Analysis using SPSS version 25. The results of this study show that herding behavior, overconfidence  and risk tolerance have a positive and significant influence on investment decisions. Financial literacy cannot moderate the relationship between herding behavior, overconfidence and risk tolerance
Pengaruh Beban Pajak, Aset Tidak Berwujud,Profitabilitas Terhadap Indikasi Transfer Pricing Dengan Tax Minimization Sebagai Variabel Moderasi (Studi Kasus Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Arvina Putri Ramadani; Atwal Arifin
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12496

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh beban pajak, aset tidak berwujud, profitabilitas, terhadap indikasi transfer pricing dengan tax minimization sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini yaitu Perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Teknik sampling yang digunkanan dalam penelitian ini yaitu purposive sampling yang terdiri dari 57 Perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2018-2022. Hasil penelitian ini menunjukkan bahwa beban pajak tidak berpengaruh terhadap transfer pricing. Aset tidak berwujud tidak berpengaruh terhadap transfer pricing. Profitabilitas berpengaruh terhadap transfer pricing. Tax minimization tidak memoderasi hubungan antara beban pajak, aset tidak berwujud, dan profotabilitas terhadap transfer pricing.
The Influence of Financial Distress, Debt Default, Company Growth, and Company Size on The Going Concern Audit Opinion Hidayatul Nikmah; Atwal Arifin
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 2 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5125

Abstract

This study aims to analyze whether financial distress, debt default, company size, and company growth influence the going concern audit opinion. The population of this study consists of 56 companies in the material sector listed on the Indonesia Stock Exchange during the period 2020-2022 that meet all the specified criteria. Secondary data from www.idx.co.id and relevant company websites were used for this research. The sampling technique employed was purposive sampling, resulting in a total sample size of 159 companies after adjustment with the purposive sampling criteria. Data collection was conducted through documentation methods using logistic regression analysis technique. The results of this study indicate that company growth significantly influences the internal going concern audit opinion in the material sector listed on the Indonesia Stock Exchange during the period 2020-2022, while financial distress, debt default, and company size do not affect the internal going concern audit opinion in the material sector listed on the Indonesia Stock Exchange during the period 2020-2022.
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
Pengaruh Literasi Wirausaha, Literasi Digital dan Lingkungan Keluarga dalam Dunia Bisnis Digital terhadap Minat Wirausaha di Kalangan Mahasiswa Feb Ums Andrian Maulana Ferdiyanto; Atwal Arifin
Jurnal Syntax Admiration Vol. 6 No. 1 (2025): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v6i1.2035

Abstract

This study aims to analyze the effect of entrepreneurial literacy, digital literacy, and family environment on entrepreneurial interest among students of the Faculty of Economics and Business, Universitas Muhammadiyah Surakarta (FEB UMS). In today's digital era, developing entrepreneurial interest is very important to increase the competence and independence of students as the next generation of the nation. This research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 100 respondents of FEB UMS students selected using the slovin method. The independent variables in this study include entrepreneurial literacy (X₁), digital literacy (X₂), and family environment (X₃), while the dependent variable is entrepreneurial interest (Y). Data analysis was carried out using validity test, reliability test, classical assumption test, multiple regression analysis, as well as F test, t test, and coefficient of determination (R²).The results showed that simultaneously, entrepreneurial literacy (X1), digital literacy (X2), and family environment (X3) had a significant effect on student entrepreneurial interest. However, partially, only the family environment variable (X3) has a significant influence on student entrepreneurial interest. Meanwhile, entrepreneurial literacy (X1) and digital literacy (X2) did not show a significant effect individually. This finding indicates that support, encouragement, and parenting from the family play a major role in shaping students' entrepreneurial interest, while the level of entrepreneurial literacy and mastery of digital technology do not make a significant contribution directly.In conclusion, the family environment (X3) is the dominant factor influencing the entrepreneurial interest of FEB UMS students. The results of this study are expected to be a reference for families, educational institutions, and related parties to encourage the development of student entrepreneurial potential by providing support that is more focused on the family environment.
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