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All Journal Amkop Management Accounting Review (AMAR) Advances in Managerial Auditing Research Advances in Taxation Research JER
Kartim Kartim
Universitas Yapis Papua, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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 1 
Financial Performance and Share Price of State-Owned Banks Entis Sutisna; Kartim Kartim; Septyana Prasetianingrum; Yaya Sonjaya; Muhammad Yamin Noch
Jurnal Economic Resource Vol. 6 No. 2 (2023): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i2.719

Abstract

This study aims to examine the impact of the financial performance of state-owned banks (BUMN) on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The population under investigation comprised all state-owned banks publicly traded on the Indonesia Stock Exchange from 2017 to 2022, amounting to 5 banks. The employed sample approach is purposive sampling. The research utilizes secondary data from annual reports and financial reports of state-owned banking businesses (BUMN) that have undergone an initial public offering and are now listed on the Indonesia Stock Exchange between 2017 and 2022. The data in this study will undergo multiple stages of testing, including descriptive statistical tests and classical assumption tests such as normality, multicollinearity, and heteroscedasticity. Additionally, all hypotheses will be tested using the coefficient of determination test, partial test (t test), and simultaneous test (f test). The findings indicated a strong and statistically significant correlation between the Return on Assets variable and stock prices of state-owned banking institutions listed on the IDX from 2017 to 2022. The Return on Equity variable exhibits a noteworthy and adverse impact on stock prices in state-owned banking institutions listed on the IDX for 2017-2022. The Loan deposit ratio variable shows a statistically insignificant negative impact on stock prices in state-owned banking institutions listed on the IDX from 2017 to 2022.
A Qualitative Study on Performance, Investment Decisions, and Strategic Approaches Sahrul Ponto; Muhamad Aqsa; Fajar Rina Sejati; Kartim Kartim
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.1537

Abstract

This qualitative study delves into financial management strategies within organizational contexts, focusing on performance optimization, investment decisions, and strategic approaches. The research aims to understand these strategies and their implications comprehensively. Data from peer-reviewed articles, books, and reports were synthesized using thematic analysis. Findings reveal multifaceted performance optimization strategies, including operational efficiency enhancement, cost control, and performance measurement. Investment decision-making involves thorough evaluation, risk assessment, and strategic alignment influenced by behavioral biases. Strategic approaches emphasize long-term planning, adaptive strategies, and financial risk management. The study contributes to theoretical frameworks such as agency theory and behavioral finance. For practitioners, it underscores the importance of aligning financial goals with organizational objectives, leveraging technology, and addressing biases. Key findings advocate for holistic financial management strategies to enhance performance and adapt to dynamic environments.
Factors Affecting Taxpayer Compliance: A study during the Covid-19 Pandemic Kartim Kartim
Advances in Taxation Research Vol. 1 No. 2 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.110

Abstract

Purpose: This study aims to analyze the impact of various factors, including tax knowledge, tax policy, taxpayer attitudes, tax authority services, and the implementation of the self-assessment system, on taxpayer compliance among MSMEs in Jayapura City during the COVID-19 pandemic. Research Design and Methodology: A quantitative approach was employed, with primary data collected through questionnaires distributed to 92 MSME taxpayers in Jayapura City. Multiple linear regression analysis assessed the relationships between independent variables and taxpayer compliance. The study also conducted descriptive statistical tests, validity and reliability tests, normality, heteroscedasticity, and multicollinearity tests. Hypothesis testing was performed using the coefficient of determination, partial, and simultaneous tests. Findings and Discussion: The findings indicate that tax knowledge, tax policy, taxpayer attitudes, tax authority services, and the self-assessment system positively and significantly impact taxpayer compliance. The results suggest that MSME taxpayers in Jayapura City exhibit higher compliance when these factors are effectively implemented and well-communicated. The study highlights the importance of fostering taxpayer awareness, ensuring clear tax policies, providing efficient tax services, and strengthening the self-assessment system to enhance voluntary compliance. Implications: The study contributes to academic research and policy development by emphasizing education, administrative efficiency, and policy clarity in improving taxpayer compliance. The findings suggest that tax authorities should optimize digital platforms for tax education and outreach. Future research should explore additional factors, such as legal enforcement and technological advancements, in promoting long-term compliance.
Examining Factors that Affect the Quality of Government Financial Statements Kartim Kartim
Advances in Managerial Auditing Research Vol. 1 No. 2 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v1i2.108

Abstract

Purpose: This study evaluates the impact of apparatus competence, financial information system utilization, auditor quality, and auditor opinion on the credibility of government financial statements. Research Design and Methodology: A quantitative approach was employed using primary data from questionnaires distributed to 60 respondents, including the Financial Report Compilation Team and external auditors from the Supreme Audit Agency (BPK), selected through purposive sampling. Data analysis involved descriptive statistics, normality tests, multicollinearity and heteroscedasticity tests, multiple regression analysis, R-squared tests, t-tests, and F-tests. Findings and Discussion: The findings show a significant positive relationship between the quality of financial statements the Jayapura Regional Government produced and the four factors examined. Apparatus competence enhances accuracy and compliance, while financial information systems improve efficiency and transparency. Auditor quality strengthens financial reporting reliability, and favorable audit opinions reflect sound financial management practices. Implications: The study suggests that enhancing personnel competence, optimizing financial information systems, and ensuring high auditor quality are crucial for improving financial statement credibility. Local governments should prioritize recruitment, continuous training, and practical financial reporting technologies to promote greater accountability and transparency.
Co-Authors Entis Sutisna Fajar Rina Sejati Muhamad Aqsa Muhamad Yamin Noch Sahrul Ponto Septyana Prasetianingrum Yaya Sonjaya