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All Journal MBIA Enrichment : Journal of Management Jurnal Bisnis, Manajemen, dan Ekonomi Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Jurnal Pengabdian kepada Masyarakat Bina Darma Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

M. Titan Terzaghi

Universitas Bina Darma

Author-ID : 5474331

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Penyajian Laporan Keuangan Muhammad Titan Terzaghi; Poppy Indriani; Haerleyawan Setya
MBIA Vol 17 No 1 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

This research intended to explore the effect of the competence of human resource and the use of technology information to financial report quality. The object of this research was SKPD Government of Empat Lawang Regency of South Sumatera Province. Sample in the research amounted to 39 samples of employees. The results showed that the competence of human resources significantly positive impact on the quality of financial statement presentation. While on the utilization of information technology had no significant effect. By adding financial accountability as a moderator variable, the R Square competency variable of human resources rose by 0.203 or 20.3%. Then on variable utilization of information technology equal to 0,140 or 14%. It could be concluded that with the existence of financial accountability would be able to strengthen the relationship between the competence of human resources and utilization of information technology to the quality of financial presentation.

Dampak Penerapan IFRS pada Nilai Perusahaan (Book Value) Jakarta Islamic Index Muhammad Titan Terzaghi
MBIA Vol 16 No 2 (2017)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Financial Statements Information is an important information for financial reports users. Investors want financial statements have transparency and can be compared between the companies at worldwide. One feature of transparency is the amount of the disclosure. The disclosure will reduce asymmetric information between investors and management, which will ultimately on reducing the risk faced by investors. IFRS differences is a solution for better standards globally oriented so that the IFRS is applied to bring good impact for company. This research wanted to know the impact of IFRS implementation in Indonesia against corporate value and relevance of accounting information value. The sample used by this research was companies listed at the Jakarta Islamic Index. Results found that the differences of Book Value before and after IFRS. But the relevance information value after IFRS is smaller than before IFRS.

Pengaruh Perencanaan Pajak, Kepemilikan Manajerial, Ukuran Perusahaan dan Aktiva Pajak Tangguhan Terhadap Praktek Manajemen Laba Titi Andrayani; Fitriasuri Fitriasuri; M. Titan Terzaghi
MBIA Vol 17 No 3 (2018)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Earnings management is a condition where earning management intervene in the process of preparing financial statements for the external parties so that it can leveling, raising, and decreasing the profit. This research was aims to find out the effect of tax plan, managerial ownership, company size and deferred tax assets towards the profit management practices. As for the population in this study consisted of 144 manufacture company that registered on Indonesia Stock Exchange with one year of research period in 2016. This research was used purposive sampling. The amount of the company’s sample that fulfill this research’s criteria was 51 companies that meet the criteria of the research variable. The technique analysis that used in this research was multiple linear regression. The examiner’s results shows that the deferred tax assets have positive and significant effects towards the profit management, while the tax plan, managerial ownership and company size have negative and insignificant effects towards the profit management practice.

Co-Authors A Afriansyah Asmanita Asmanita Budi Kurniawan purba Fitriasuri, Fitriasuri Haerleyawan Setya Irwan Septayuda Isna Khorul Azizah Jemakmun, Jemakmun Mukron Roni Poppy Indriani Rolia Wahasusmiah Rudi Ikhsan Titi Andrayani Wahid Ruhiyat

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