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All Journal Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jambura Accounting Review Jurnal Ekonomika Journal Of Business, Finance, and Economics (JBFE) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Nusantara Jurnal Visi Manajemen (JVM) The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Proceedings of The International Conference on Business and Economics Jurnal Mahasiswa Manajemen dan Akuntansi Indonesian Economic Review Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Bisnis Inovatif dan Digital Jurnal Kemitraan Masyarakat Studia Ekonomika International Journal of Management, Accounting & Finance Pelayanan Unggulan: Jurnal Pengabdian Masyarakat Terapan International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) Journal of Economic and Leadership
Muhammad Rizal
STIE Kasih Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Analisis Pengaruh Kepemilikan Institusional, Komisaris Independen Dan Komite Audit Independen Terhadap Manajemen Laba Rizal, Muhammad
Studia Ekonomika Vol. 14 No. 2 (2016): Studia Ekonomika Volume 14 Nomor 2 Juli Tahun 2016
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v14i2.70

Abstract

Manajemen laba merupakan suatu tindakan manajemen yang dapat merugikan perusahaan juga pihak pemangku kepentingan dalam perusahaan. Oleh karena itu, dibutuhkan upaya agar tindakan manajemen laba dapat diminimalisir di dalam perusahaan. Salah satu upaya tersebut adalah melalui penerapan mekanisme Good Coporate Governance, berupa keberadaan kepemilikan institusional, komisaris independen dan komite audit independen. Penelitian ini bertujuan untuk menguji pengaruh dari kepemilikan institusional, komisaris independen dan komite audit independen terhadap manajemen laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Manajemen laba pada penelitian ini sebagai variabel dependen diukur dengan akrual diskresioner. Sampel perusahaan adalah 14 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2010-2014, sampel dipilih berdasarkan metode purposive sampling. Analisis data menggunakan metode analisis regresi linear berganda dengan program SPSS. Hasil penelitian menunjukkan bahwa kepemilikan institusional, komisaris independen dan komite audit independen secara simultan atau bersama-sama berpengaruh signifikan terhadap manajemen laba. Untuk pengujian parsial menunjukkan bahwa komite audit independen memiliki pengaruh negatif signifikan terhadap manajemen laba, sedangkan kepemilikan institusional dan komisaris independen tidak terbukti berpengaruh terhadap manajemen laba.
Analisis Pengaruh Solvabilitas, Sales Growth Dan Ukuran Perusahaan Terhadap Effective Tax Rate Rizal, Muhammad; Sari, Novita
Studia Ekonomika Vol. 20 No. 1 (2022): Studia Ekonomika Volume 20 Nomor 1 Januari Tahun 2022
Publisher : STIE KASIH BANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/studiaekonomika.v20i1.101

Abstract

Tujuan dari penelitian ini adalah untuk memeriksa variabel independen sebagai solvabilitas, pertumbuhan penjualan, dan ukuran perusahaan mempengaruhi variabel dependen sebagai tarif pajak efektif. Sampel penelitian ini adalah perusahaan manufaktur di sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2015-2019 dari total 52 perusahaan dan dengan menggunakan sampel purposive, ada 13 perusahaan yang diperoleh untuk menguji hipotesis. Studi ini menggunakan metode analisis regresi ganda dari program SPSS 21.0 (Program Statistik untuk Ilmu Sosial). Hasil studi ini menunjukkan bahwa variabel solvabilitas tidak berpengaruh signifikan terhadap tarif pajak efektif karena biaya bunga tidak berpengaruh besar terhadap sampel tarif pajak efektif, sedangkan variabel pertumbuhan penjualan berpengaruh signifikan terhadap tarif pajak efektif karena jika pertumbuhan penjualan perusahaan meningkatd, Sehingga biaya yang muncul bisa ditingkatkan juga. Dan semua biaya dapat mengurangi pengeluaran pajak perusahaan sehingga akan mempengaruhi tarif pajak efektif perusahaan. Untuk ukuran perusahaan memiliki efek signifikan terhadap tarif pajak efektif karena biaya depresiasi atau amortisasi dari aset tetap dapat mengurangi biaya pajak perusahaan, sehingga mempengaruhi tarif pajak efektif. Uji coba secara simultan menunjukkan hasil bahwa solvabilitas, pertumbuhan penjualan, dan ukuran perusahaan bersama-sama memiliki efek signifikan pada tarif pajak efektif.
Closing Auctions and Price Discovery: Investigating the Role of Index Funds and Their Influence on Market Liquidity Ruslaini, Ruslaini; Rizal, Muhammad; Permana, Ngadi
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 1 No. 4 (2024): October: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v1i4.235

Abstract

This qualitative literature review explores the role of closing auctions in price discovery and the influence of index funds on market liquidity. By analyzing recent empirical studies, the review reveals that closing auctions serve as vital mechanisms for aggregating market information, thus facilitating accurate price formation. The presence of index funds significantly enhances market liquidity during these auctions, contributing to increased trading volumes and price stability. However, the findings also indicate a complex relationship, as index fund activities can lead to increased volatility in turbulent market conditions. This dual impact underscores the need for market participants, including traders and regulators, to closely monitor index fund behavior during closing auctions. The review highlights the evolving landscape of financial markets and emphasizes the importance of understanding how these elements interact within the broader ecosystem. While the research provides valuable insights, limitations such as selection bias and methodological variability are acknowledged, suggesting areas for future research. Overall, this review contributes to a deeper understanding of the interplay between closing auctions and index funds, informing stakeholders about the implications for market efficiency and stability.
Advances and Challenges in Predicting SME Failures: A Literature Review on Methodological Trends, Data Imbalance Solutions, and Model Validation Practices Rizal, Muhammad; Qalbia, Farah
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 1 (2025): International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i1.267

Abstract

This qualitative literature review explores the advances and challenges in predicting SME failures, focusing on methodological trends, data imbalance solutions, and model validation practices. Over recent years, machine learning techniques have gained prominence, replacing traditional statistical models and improving predictive accuracy. Key strategies for overcoming data imbalance, such as Synthetic Minority Over-sampling Technique (SMOTE) and cost-sensitive learning, have also been highlighted. However, challenges persist, particularly in model interpretability, generalization, and overfitting. The review emphasizes the need for continuous refinement of predictive models and validation practices to ensure real-world applicability. The findings suggest that while considerable progress has been made, future research should aim to enhance model transparency and address limitations in data representation to improve SME failure prediction across diverse contexts.
The Separation of Audit and Risk Committees and the Quality of Financial Reporting: A Qualitative Analysis of Regulatory Reforms Following the 2007-2009 Financial Crisis Rizal, Muhammad; Ruslaini, Ruslaini; Amelia, Yessica
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 2 (2025): International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i2.290

Abstract

This study explores the impact of separating audit and risk committees on financial reporting quality, emphasizing regulatory reforms introduced following the 2007–2009 financial crisis. Employing a qualitative literature review methodology, the research synthesizes findings from prior studies to evaluate the efficacy of these reforms in enhancing financial transparency and mitigating audit failures. The analysis reveals mixed outcomes, with evidence supporting the improved independence and oversight capabilities of segregated committees, while highlighting challenges such as resource constraints and evolving regulatory compliance demands. Comparative insights underscore variations across jurisdictions, emphasizing the importance of contextualizing governance practices. The study concludes with a discussion on the implications for policy and practice, alongside identified limitations and avenues for future research.
The Unintended Effects of Director and Officer Liability Protection on Corporate Tax Avoidance: A Review of the Literature Amelia, Yessica; Rizal, Muhammad; Qalbia, Farah
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 2 No. 2 (2025): International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v2i2.292

Abstract

This qualitative literature review investigates the unintended consequences of director and officer (D&O) liability protection on corporate tax avoidance. By examining relevant studies, the review reveals that D&O liability protection can inadvertently foster aggressive tax avoidance behaviors due to the moral hazard it creates for executives. While these protections aim to shield executives from personal financial risks, they may unintentionally encourage risky tax strategies that prioritize short-term gains over long-term corporate sustainability. The findings highlight the importance of strong corporate governance and regulatory reforms to mitigate such consequences. This review contributes to understanding the complex relationship between D&O liability protection and corporate tax avoidance, emphasizing the need for more effective oversight and policies to align executive decision-making with broader public and corporate interests.
The Impact Of Wholesale Pricing Strategies On The Implementation Of Price Conformance Guarantees By Retailers: A Qualitative Review From A Supply Chain Perspective Muhammad Rizal; Ruslaini Ruslaini; Yessica Amelia
International Journal of Business Law, Business Ethic, Business Comunication & Green Economics Vol. 1 No. 4 (2024): Desember: International Journal of Business Law, Business Ethic, Business Commu
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/ijbge.v1i4.257

Abstract

This study examines the impact of wholesale pricing strategies on the implementation of Price Matching Guarantees (PMGs) by retailers within the supply chain context. While PMGs serve as tools to enhance consumer attraction and loyalty, their implementation is influenced by the pricing policies set by manufacturers. Through an in-depth literature review, this research finds that discriminatory wholesale pricing strategies hinder retailers from offering PMGs, negatively affecting consumer satisfaction and market competitiveness. Conversely, when wholesale pricing is uniform, PMGs can function more effectively, even if manufacturers oppose such practices. This study suggests the need for increased transparency and collaboration between manufacturers and retailers to create a fairer and more sustainable market environment. The findings provide insights for policymakers to formulate regulations that support more ethical pricing practices and for retailers to optimize their pricing strategies to meet consumer expectations.
Co-Authors Amalia, Yessica Andrew Subhana Andrew Subhana Cahyatih Kumandang Dadang Irawan Dwi Aprilia, Sabrina Fachry Abda El Rahman Filipus Gulo Grace Yulianti Herliyana, Elsa Indradewa, Rhian Karimah, Nur Syifa Mia Christy Patricia MUHAMMAD RIZAL Novrizal, Novrizal Ranti Karlaili Rina Amelia Romadan, Gilang Ruslaini, Ruslaini Sarah Fitriyani Sri Utami Nurhasanah Sri Utami Nurhasanah Tampilang, Adrian Otniel Yessica Amelia Yessica Amelia