Garuda - Garba Rujukan Digital

PENGARUH GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA SUSTAINABILITY REPORT DAN NILAI PERUSAHAAN (Studi Empiris Perusahaan Go Public di Indonesia Periode 2014-2015) Fatchan, Ilham Nuryana; Trisnawati, Rina
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to investigate the influence of corporate governance and sustainability report on firm value of all companies listed in the Indonesia Stock Exchange. The data is secondary data which is obtained from the website Â www.ncsr-id.org, Indonesia Capital Market Directory (ICMD), and each website owned companies. The sample is companies that member of Indonesia Sustainability Report Award on the Indonesia Stock Exchange during 2014-2015. The sample was selected by purposive sampling method and obtained the 34 companies. Data analysis was performed with multiple regression method. The results show that sustainability report has a significantly influence on firm value, good corporate governance hasnât a significantly influence on firm value and corporate governance as a moderating variable is not significantly influence on sustainability report and corporate value

PENGARUH GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA SUSTAINABILITY REPORT DAN NILAI PERUSAHAAN (Studi Empiris Perusahaan Go Public di Indonesia Periode 2014-2015) Fatchan, Ilham Nuryana; Trisnawati, Rina
Riset Akuntansi dan Keuangan Indonesia Vol 1, No 1 (2016): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v1i1.1954

This study aims to investigate the influence of corporate governance and sustainability report on firm value of all companies listed in the Indonesia Stock Exchange. The data is secondary data which is obtained from the website Â www.ncsr-id.org, Indonesia Capital Market Directory (ICMD), and each website owned companies. The sample is companies that member of Indonesia Sustainability Report Award on the Indonesia Stock Exchange during 2014-2015. The sample was selected by purposive sampling method and obtained the 34 companies. Data analysis was performed with multiple regression method. The results show that sustainability report has a significantly influence on firm value, good corporate governance hasnât a significantly influence on firm value and corporate governance as a moderating variable is not significantly influence on sustainability report and corporate value

LOCAL TAX REVENUE BEFORE AND AFTER THE IMPLEMENTATION OF ONLINE LOCAL TAX MONITORING TO INCREASE THE LOCAL GOVERNMENT REVENUE (PAD) OF SURAKARTA Aris, Muhammad Abdul; Wijayanti, Arlinda; Fatchan, Ilham Nuryana
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13596

Local governments are given the authority to manage their regional finances independently. One area that provides the biggest contribution in Local Revenue is local tax. For that reason, the regional government, especially the city of Surakarta, seeks to increase tax revenue, one of which is by implementing an online-based local tax monitoring system on regional self-assessment taxes. The purpose of this study was to analyze the differences in regional tax revenue before and after the implementation of online-based local tax monitoring in the context of increasing Surakarta City's Original Regional Revenue. The data in this study are secondary and primary data, secondary data including realization data and hotel tax targets, restaurant tax, and parking tax during the period October 2016-September 2018 which amounted to 24 data obtained from BPPKAD Surakarta City and primary data obtained from the results interview at BPPKAD Surakarta City. The analysis technique used to analyze data is descriptive statistics, and willcoxon signed rank test, using SPSS (Statistical Product and Service Solutions) tools. The results showed that by using the Wilcoxon signed rank test there were differences in tax revenues on hotel taxes, restaurant taxes, and parking taxes before and after the implementation of this online-based regional tax monitoring, sequentially 0.004 0.05, 0.002 0.05, and 0.002 0.05. The implementation of monitoring went quite well, as evidenced by the potential for tax leaks to be minimized which would automatically have an impact in increasing the original revenue of the city of Surakrta.

Strategi Digital Marketing dan Peningkatan Branding Bagi UMKM Desa Melung Kecamatan Kedungbanteng Zamakhsyari, Luthfi; Kharismasyah, Alfato Yusnar; Fatchan, Ilham Nuryana
Jurnal Terapan Ekonomi dan Bisnis Vol 3, No 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/jteb.v3i2.7858

Pemanfaatan teknologi informasi telah merambah ke bidang pemasaran digital bagipara pelaku bisnis. Salah satu alat pemasaran digital adalah media sosial. Media sosial dapatmembantu pelaku usaha dalam mempromosikan dan menjual produk, salah satunya UMKM.Permasalahan yang dihadapi oleh UMKM khususnya di desa Melung kecamatanKedungbanteng adalah pemasarannya masih door to door, dititipkan ke warung dan promosidari mulut ke mulut. Hal ini menyebabkan wilayah pemasaran dan cakupan penjualan produkmenjadi kecil. Sehingga perkembangan usaha para pelaku UMKM tidak berkembang pesat.Hal ini berdampak pada pendapatan yang tidak bertambah, jumlah produk yang terjual tidakbertambah dan cakupan wilayah pemasaran tidak luas. Dengan adanya kegiatan pelatihanbagi para pelaku UMKM di desa Melung, para pelaku UMKM dapat memanfaatkan mediasosial sebagai alat pemasaran digital sehingga wilayah promosi menjadi lebih luas danmembantu dalam menjual produk serta memberikan dan mengajarkan pentingnya brandingbagi usaha yang mereka miliki.

The Intention To Blow The Whistle : Testing The Correlation Between Ethical Leadership And Retaliation In The Organization Fatchan, Ilham Nuryana; Alfalisyado, Alfalisyado; Randikaparsa, Irawan; Fatchan, Fuad Hudaya
Integrated Journal of Business and Economics (IJBE) Vol 8, No 3 (2024): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v8i3.1027

This research helps explain the factors that influence a person's intention to do whistleblowing. This study examines the effect of retaliation (the treatment of revenge) and ethical leadership on the whistleblowing decisions of postgraduate students with masters of accounting at universities in Central Java. The novelty of our study is First, we fill in gaps in previous studies using students as the population; most studies use employees (such as auditors) as the main population.This study is considered to be the first micro-level analytical research in the area. Second, answering whether the ethical principles possessed by superiors influence employees to do whistleblowing. Questionnaires were administered privately, and respondents were convinced of retaliation, value orientation and whistleblowing intentions for data confidentiality and the anonymity of the respondent's identity. Testing the data in the study used the Partial Least Square (PLS) analysis tool.The primary research data used in the research were obtained through questionnaires. The results of the study show that: (1) Ethical Leadership has a positive and significant effect on the intention to do whistleblowing; (2) Retaliation or the threat of retaliation has a negative and significant effect on a person's intention to carry out a whistleblowing.

Local Tax Revenue Before and After the Implementation of Online Local Tax Monitoring to Increase the Local Government Revenue (PAD) of Surakarta Aris, Muhammad Abdul; Wijayanti, Arlinda; Fatchan, Ilham Nuryana
Riset Akuntansi dan Keuangan Indonesia Vol 5, No 3 (2020) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v5i3.13596

Local governments are given the authority to manage their regional finances independently. One area that provides the biggest contribution in Local Revenue is local tax. For that reason, the regional government, especially the city of Surakarta, seeks to increase tax revenue, one of which is by implementing an online-based local tax monitoring system on regional self-assessment taxes. The purpose of this study was to analyze the differences in regional tax revenue before and after the implementation of online-based local tax monitoring in the context of increasing Surakarta City’s Original Regional Revenue. The data in this study are secondary and primary data, secondary data including realization data and hotel tax targets, restaurant tax, and parking tax during the period October 2016-September 2018 which amounted to 24 data obtained from BPPKAD Surakarta City and primary data obtained from the results interview at BPPKAD Surakarta City. The analysis technique used to analyze data is descriptive statistics, and willcoxon signed rank test, using SPSS (Statistical Product and Service Solutions) tools. The results showed that by using the Wilcoxon signed rank test there were differences in tax revenues on hotel taxes, restaurant taxes, and parking taxes before and after the implementation of this online-based regional tax monitoring, sequentially 0.004< 0.05, 0.002< 0.05, and 0.002< 0.05. The implementation of monitoring went quite well, as evidenced by the potential for tax leaks to be minimized which would automatically have an impact in increasing the original revenue of the city of Surakrta.

The Effect of Financial Distress, Good Corporate Governance, and Institutional Ownership on Tax Avoidance (Empirical Study of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange for the 2016-2019 Period) Fauzan, F; Arsanti, Pingkhan Mutia Dewi; Fatchan, Ilham Nuryana
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 2 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i2.16126

This study aims to provide empirical evidence about the effect of financial distress, good corporate governance and institutional ownership on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2019 period. This research was designed using quantitative research. The data used in this study were obtained from the website www.idx. co.id and the company’s financial statements. The sampling technique used purposive sampling and obtained a sample of 60 data samples during the 4-year observation period. After the data experienced outliers as much as 10 data so that the total sample studied decreased to 50 data. The collected sample data were analyzed using the SPSS version 25 program using the classical assumption test, then hypothesis testing was carried out using the multiple linear regression analysis method, and statistical test analysis. The results of these tests indicated that research with managerial ownership variables, board of director size and institutional ownership had a significant effect on tax avoidance. Meanwhile, the financial distress variable, the size of the independent board of commissioners and the audit committee had no significant effect on tax avoidance.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search