Article Per Year (5 Year)
p-Index From 2020 - 2025
1.633
P-Index
This Author published in this journals
All Journal JURNAL PENDIDIKAN TAMBUSAI Menara Ilmu Creative Research Management Journal BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Visi Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Keuangan Jurnal Impresi Indonesia Bussman Journal : Indonesian Journal of Business and Management
Zikri Aidilla Syarli
Universitas Islam Negeri Sultan Syarif Kasim Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
PENGARUH LEVERAGE, LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, UMUR PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN Zikri Aidilla Syarli
Bussman Journal : Indonesian Journal of Business and Management Vol. 1 No. 3 (2021): Bussman Journal | September - Desember 2021
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.995 KB) | DOI: 10.53363/buss.v1i3.10

Abstract

This study aims to test the effect of leverage, liquidity, profitability, firm size, firm age and audite quality on quality of financial reporting are measured by an index of accrual quality. The populations was wholesale and retail trade companies listed on the Indonesia Stock Exchange 2017-2019 period. Determination of the sample is done by using puposive sampling method based on secondary data from financial reports that are available in the Indonesia Stock Exchange website. There were about 225 companies selected at the sample of the study. The method of analysis used was multiple linear regression analysis. Liquidity, firm size, firm age and audite quality had effect on the quality of financial reporting. Leverage and Profitability had no effect on the quality of financial reporting
PENGARUH MANAGERIAL ABILITY DAN STRUKTUR GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PRAKTIK PENGHINDARAN PAJAK Zikri Aidilla Syarli
Menara Ilmu Vol 16, No 1 (2022): VOL. XVI NO.1 JANUARI 2022
Publisher : LPPM Universitas Muhammadiyah Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/mi.v16i1.3117

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kemampuan manajerial dan struktur good corporate governance terhadap penghindaran pajak dengan menggunakan variabel kontrol profitabilitas dan size. Penelitian ini merupakan penelitian deskriptif dan kuantitatif. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling berdasarkan data sekunder dari laporan tahunan yang tersedia di Bursa Efek Indonesia. Ada sekitar 154 perusahaan yang dipilih sebagai sampel penelitian. Pengujian statistik menggunakan regresi linier berganda dengan taraf signifikansi 5%. Hasil penelitian menunjukkan bahwa kemampuan manajerial dan struktur corporate governance yang digunakan perusahaan kepemilikan asing berpengaruh positif terhadap penghindaran pajak. Sedangkan struktur corporate governance yang digunakan kepemilikan institusional tidak berpengaruh terhadap penghindaran pajak. Variabel kontrol profitabilitas dan ukuran berpengaruh signifikan terhadap agresivitas pajak. Kata Kunci: Kemampuan Manajerial, Corporate Governance, Kepemilikan Asing, Kepemilikan Institusional, Penghindaran Pajak
PENGARUH KOMPENSASI MANAJEMEN, DAN KESULITAN KEUANGAN TERHADAP TAX AVOIDANCE Zikri Aidilla Syarli
Creative Research Management Journal Vol 4 No 2 (2021): December
Publisher : Universitas Prof. Dr. Hazairin SH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/crmj.v4i2.2244

Abstract

This study aimed to examine the effect of management compensation and financial distress on tax avoidance with profitability and company size as a control variable. This research was a quantitative descriptive employed a correlation design. The population were the manufacturing companies listed on the Indonesia Stock Exchange 2018-2020 period. The sample were determined by using puposive sampling method which selected 204 companies as the sample of the study. The data were analyzed by using statistical testing of multple linear regression with a significance level of 5%. The results showed that the managamenet compensation had no effect on tax avoidance while the financial distress have a positive effect on tax avoidance. The profitability of control variables and firm size had no effect on tax avoidance. Thus, it can be concluded that management compensation had no effect on tax avoidance while financial distess had effect on it.
PELATIHAN PENYUSUNAN PELAPORAN KEUANGAN JASA KESEHATAN DAN UMKM Sonia Sischa Eka Putri; Zikri Aidilla Syarli; Hijratul Aswad; Saipul Al sukri
BERNAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023)
Publisher : Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (396.839 KB) | DOI: 10.31949/jb.v4i2.4463

Abstract

Kegiatan pengabdian ini bertujuan guna memberikan pemahaman tentang laporan keuangan yang berbasis pada Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dan Satandar Akuntansi Keuangan Syariah. dalam lingkungan usaha Rumah Sakit Zainab dan dan beberapa anak usahanya. Pendekatan dalam pengabdian ini menggunakan metode Participatory Action Research (PAR), dimana pengabdi merupaya menumbuhkan penyadaran masyarakat mengenai potensi dan masalah yang ada serta mendorong keikutsertaan atau partisipasi masyarakat dalam kegiatan perubahan tersebut. Kegiatan dilakukan dengan metode ceramah dan diselingi dengan diskusi. Peserta terdiri dari akuntan dan karyawan pencatat laporan keuangan dari rumah sakit zainab dan beberapa anak usaha (UMKM). Hasil dari kegitan yang terlihat pada hasil pre-test dan post-test menunjukan peningkatan pemahaman peserta dalam penyusunan laporan keuangan. Selain itu kedepan diharapkan ada kerjasama antara RS. Zainab dan Fakultas Ekonomi dan Ilmu Sosial UIN Sultan Syarif kasim Riau dalam program magang mahasiswa (PKL).
PENGUATAN PENGELOLAAN KEUANGAN BAGI PELAKSANA OPERASIONAL BUM DESA DI KECAMATAN BUNUT Saipul Al Sukri; Sonia Sischa Eka Putri; Zikri Aidilla Syarli; Hijratul Aswad; Asepma Hygi Prihastuti
Jurnal Visi Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023): Jurnal Visi Pengabdian Kepada Masyarakat : Edisi Agustus 2023
Publisher : LPPM Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/pengabdian.v4i2.1353

Abstract

Kebijakan desentralisasi keuangan menunjukkan dukungan besar pemerintah pusat untuk meningkatkan pembangunan dan pelayanan masyarakat di desa. Melalui Badan Usaha Milik Desa (Bumdes), pemerintah pusat mendorong peningkatan skala ekonomi usaha produktif di desa dengan memaksimalkan potensi desa. Namun dalam perkembangan terdapat beberapa kendala yang dihadapi dalam Pelaksana operasionalan Bumdes tersebut terutama dalam hal laporan keuangan. Kegiatan pengabdian kepada masyarakat dilakukan untuk memberikan penguatan dalam Pelaksana operasionalan keuangan bagi pelaksana operasional Bumdes di Kecamatan Bunut, Kabupaten Pelalawan. Metode Participatory Action Research (PAR) digunakan dalam kegiatan ini untuk meningkatkan pemahaman dan kompetensi Pelaksana operasional Bumdes dalam mengelola keuangan desa. Melalui workshop dan pelatihan, para Pelaksana operasional Bumdes meningkatkan pemahaman tentang penyusunan laporan keuangan sesuai standar akuntansi. Hasil evaluasi menunjukkan peningkatan pemahaman peserta pada materi yang diajarkan dalam workshop. Respon peserta terhadap kegiatan ini sangat positif, dengan harapan untuk keberlanjutan kegiatan pengabdian dengan pendalaman materi dan pelatihan lanjutan.
Pengaruh Modal Intelektual, Kompensasi Rugi Fiskal dan Intensistas Aset Tetap terhadap Tarif Pajak Efektif Pada Perusahaan Pertambangan Batu Bara Zikri Aidilla Syarli
Jurnal Pendidikan Tambusai Vol. 8 No. 1 (2024): April 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v8i1.13812

Abstract

Penelitian ini memiliki tiga variabel yang mempengaruhi tujuan tarif pajak efektif. Variabel yang digunakan adalah Intellectual Capital, Fiscal Loss Compensation dan Fixed Asset Intensity pada perusahaan pertambangan batubara yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Penelitian ini menggunakan metode deskriptif kuantitatif, sampel diambil dengan menggunakan teknik purposive sampling berdasarkan kriteria yang telah ditentukan sehingga diperoleh total 14 perusahaan. Penelitian ini menggunakan analisis regresi data panel dengan bantuan Eviews versi 12. Hasil penelitian menunjukkan bahwa intensitas aktiva tetap berpengaruh signifikan terhadap tarif pajak efektif. Sedangkan hipotesis modal intelektual dan kompensasi kerugian fiskal tidak berpengaruh signifikan terhadap tarif pajak efektif. Hasil uji R2 menunjukkan besarnya pengaruh variabel independen terhadap variabel dependen sebesar 65% dan 35% dijelaskan oleh variabel lain.
PENGARUH BEBAN PAJAK KINI, BEBAN PAJAK TANGGUHAN, TAX TO BOOK RATIO, DAN LEVERAGE TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia 2021-2023) SETYANINGSIH, INKA DWI; SYARLI, ZIKRI AIDILLA; RASMON, RASMON
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 2 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i2.3817

Abstract

This research is a quantitative study that aims to determine the effect of current tax burden, deferred tax burden, tax to book ratio, and leverage on financial performance in pharmaceutical health sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. In determining the sample of this study using purposive sampling technique, so that 15 samples of companies that meet the criteria are obtained with three years of observation so that the total observations used in this study are 45 reports. This study uses secondary data obtained from the company's financial statements. The data analysis technique uses panel data regression analysis (pooled data) with the help of Eviews 12. The results showed that partially the current tax expense variable has a significant effect on financial performance, the deferred tax expense variable has no significant effect on financial performance, the tax to book ratio variable has a significant effect on financial performance, and the leverage variable has a significant effect on financial performance. From this study also obtained the coefficient of determination (R2) with a value of 0,6528, means that 65.28% of disclosure is explained by the variables between current tax expense, deferred tax expense, tax to book ratio, and leverage. While 34.72% is explained by other variables outside the model.
Studi Pemahaman UMKM Atas Pembuatan Laporan Keuangan Berbasis Sak Emkm: UMKM Kecamatan Rumbai Pekanbaru Yani, Fitri; Syarli, Zikri Aidilla
Jurnal Impresi Indonesia Vol. 4 No. 8 (2025): Indonesian Impression Journal (JII)
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v4i8.6960

Abstract

Low accounting literacy among MSMEs is the main obstacle in achieving Indonesia's sustainable economic targets. Although SAK EMKM has come here as a simplified accounting standard solution, its adoption rate is still low. This study aims to determine the understanding of MSMEs in preparing financial reports based on the Indonesian Financial Accounting Standards (SAK EMKM). The research approach used is descriptive. The population in this study were MSMEs engaged in the bread production business in Mandau District, Bengkalis Regency. Data collection methods were conducted through interviews and documentation of eight MSME bread producers in Mandau District, Bengkalis Regency. The data analysis technique used in this study was qualitative descriptive analysis. The results of this study, following the interviews, indicated that MSMEs have recorded their finances, but only in a basic manner. MSMEs' understanding of preparing financial reports based on the Indonesian Financial Accounting Standards (SAK EMKM) remains low. The financial reports produced by MSMEs are still far from compliant with the Indonesian Financial Accounting Standards (SAK EMKM). This study emphasizes the importance of education and mentoring for MSMEs to improve their understanding of the obligation to prepare financial reports in accordance with the Indonesian Financial Accounting Standards (SAK EMKM). With this increased understanding, it is hoped that compliance and the quality of MSME financial records can be improved to support sustainable economic growth.
Co-Authors Asepma Hygi Prihastuti Fitri Yani Hijratul Aswad Hijratul Aswad RASMON, RASMON Saipul Al Sukri SETYANINGSIH, INKA DWI Sonia Sischa Eka Putri