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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
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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 Presence and Capabilities of Women on Board and Corporate Financial Performance: a Study on Female vs Maledominated Industry Permatasari, Widowati Dian; Cahyono, Yuli Tri; Arifin, Atwal
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.
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) Arifin, Atwal; Fauziah, Siti; Suwarno, Agus Endro
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

This study aims to analyze the effect of profitability, business size, and institutional ownership on business value with capital structure as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020. Using purposive sampling, 48 companies were selected as the sample. Multiple regression analysis with IBM SPSS Statistics 25 was employed to analyze the data. The analysis unveiled that profitability affected business value. However, business size had no influence on business value, and institutional ownership did not significantly impact business value. Moreover, the capital structure could moderate profitability with business value but could not moderate business size and institutional ownership.
Pengaruh Pendapatan Asli Daerah Dana Alokasi Umum Terhadap Belanja Modal di Provinsi Jawa Tengah Tahun 2018-2021 Anandyaswara, Bima; Arifin, Atwal
Action Research Literate Vol. 8 No. 7 (2024): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v8i7.457

Abstract

Dana Alokasi Umum (DAU) merupakan dana yang bersumber dari pemasukan APBN yang dialokasikan untuk provinsi serta kabupaten atau kota dengan proporsi sesuai dengan kewenangan yang sudah ditentukan pemerintah daerah. Penelitian ini bertujuan untuk menganalisis pengaruh pendapatan asli daerah, dana alokasi umum terhadap belanja modal dengan pertumbuhan ekonomi sebagai variabel moderasi di Kabupaten/Kota provinsi Jawa Tengah. Populasi dalam penelitian ini adalah 35 kabupaten/kota di provinsi jawa tengah 2018-2021. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Penelitian ini menggunakan data sekunder dalam pengumpulan data. Teknik analisis yang dipakai adalah uji asumsi klasik meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi. Uji hipotesis pada penelitian ini menggunakan uji R2, uji F dan uji MRA (Moderated Regression Analysis). Hasil penelitian ini menunjukkan bahwa pendapatan asli daerah dan dana alokasi umum berpengaruh terhadap belanja modal. Sedangkan pertumbuhan ekonomi tidak mampu memoderasi pendapatan asli daerah dan dana alokasi umum terhadap belanja modal di kabupaten/kota provinsi jawa tengah 2018-2021. Berdasarkan analisis yang telah dilakukan, dapat diambil kesimpulan bahwa pendapatan Asli Daerah berpengaruh terhadap Belanja Modal, yang dibuktikan dengan nilai signifikansi kurang dari 0,05 yaitu sebesar 0,000 sehingga H1 diterima.
The Effect of Return on Assets, Return on Equity, and Loan-to-Deposit Ratio on Capital Adequacy Ratio: Evidence from Indonesian State-Owned Banks Pranoto, Dimas; Arifin, Atwal
Invoice : Jurnal Ilmu Akuntansi Vol. 7 No. 2 (2025): September 2025
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/256npr93

Abstract

This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), and Loan-to-Deposit Ratio (LDR) on the Capital Adequacy Ratio (CAR) of state-owned banks in Indonesia. Maintaining an optimal CAR is crucial for banks to ensure financial stability and compliance with regulatory requirements. To address this objective, panel data regression analysis was employed using secondary data obtained from the annual reports of state-owned banks for the 2019–2023 period. Several diagnostic tests were conducted to select the most appropriate model, and the Random Effect Model (REM) was determined to be the best fit. The empirical findings demonstrate that ROA, ROE, and LDR jointly exert a statistically significant influence on CAR, indicating that bank profitability and liquidity collectively play a role in determining capital adequacy. However, the partial results of the t-test reveal that only ROA has a significant positive effect on CAR, while ROE and LDR show no significant effect. These results highlight the importance of profitability, as measured by ROA, in strengthening capital adequacy. The findings provide valuable insights for policymakers as a reference for designing strategies to maintain banking stability, for banking institutions as input for evaluating financial health, and for investors and potential investors as a basis for assessing bank soundness before making investment decisions.
Water Resources Management in the Islamic Economics Perspective Arifin, Atwal; Mujiyati, Mujiyati; Nasongko, Noer; Sholahuddin, Muhammad
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

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 Kusumarini, Adelia; Arifin, Atwal
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

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 Kepemilikan Institusional, Komisaris Independen, Financial Distress terhadap Tax Avoidance dengan Ukuran Perusahaan sebagai Variabel Moderasi (Studi Kasus pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022) Safitri, Eka; Arifin , Atwal
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1006

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, komisaris independen, dan financial distress terhadap tax avoidance dengan ukuran perusahaan sebagai pemoderasi. Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan pendekatan asosiatif. Populasi yang digunakan dalam penelitian ini yaitu Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia tahun 2020 – 2022. Teknik sampling yang digunkanan dalam penelitian ini yaitu purposive sampling yang terdiri dari 135 Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia tahun 2020 – 2022. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional berpengaruh positif dan signifikan terhadap tax avoidance. Komisaris independen tidak berpengaruh terhadap tax avoidance. Financial distress berpengaruh positif dan signifikan terhadap tax avoidance. Ukuran perusahaan tidak memoderasi hubungan antara kepemilikan institusional, komisaris independen, dan financial distress terhadap tax avoidance.
Pengaruh Firm Size, Leverage, Dan Likuiditas Terhadap Nilai Perusahaan Manufaktur Yang Terdaftar di BEI Peiode 2018 – 2022 Arrafi, Danni; Arifin, Atwal
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1075

Abstract

This research aims to determine the effect of company size, leverage and liquidity on company value. The research method used is a quantitative method. The population used in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2022. The sampling technique used in this research is purposive sampling consisting of 447 manufacturing companies listed on the Indonesia Stock Exchange in 2018 - 2022. This research shows that company size has no effect on company value. Leverage affects company value. Liquidity has no effect on company value.
Analisis Pengaruh Dana Bagi Hasil, Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Aloksi Khusus Terhadap Belanja Modal dengan Pertumbuhan Ekonomi Sebagai Variabel Moderating Di Jawa Tengah Tahun 2019-2021 Soni Kurniawan, Deva; Arifin, Atwal
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Tujuan dari kajian ini terkait menguji bagaimana dana bagi hasil, pendapatan asli daerah, dana alokasi umum, dan dana alokasi khusus berpengaruh terhadap belanja modal yang dimoderasi oleh pertumbuhan ekonomi di Pemerintah Provinsi Jawa Tengah tahun 2019-2021. Badan Pusat Statistik dan Kementerian Keuangan menyumbangkan data sekunder untuk kajian ini. Strategi demografi dan sampel menggunakan sampling jenuh terhadap 35 kota/kabupaten di Provinsi Jawa Tengah, yang terdiri dari 6 kota dan 29 kabupaten. Berdasarkan hasil pengujian, dana bagi hasil tidak berakibat terhadap belanja modal dengan nilai signifikansi sebesar 0,721, pendapatan asli daerah sebesar 0,000, dana alokasi umum sebesar 0,001, dan dana alokasi khusus sebesar 0,032. Pertumbuhan ekonomi tidak mampu memoderasi pengaruh bagi hasil akan belanja modal karena nilai signifikansinya sebesar 0,196, namun mampu memoderasi pengaruh pendapatan asli daerah terhadap belanja modal karena nilai signifikansinya sebesar 0,001, dan mampu memoderasi pengaruh dana alokasi umum terhadap belanja modal karena nilai signifikansinya sebesar 0,048.
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