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All Journal Community Engagement and Emergence Journal (CEEJ) Jurnal Manajemen Bisnis dan Keuangan
Umroh, Muhammad
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Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions

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Efek Pandemi Covid-19 terhadap Kinerja Keuangan dan Ekonomi Daerah Tahun 2019-2021 Umroh, Muhammad; Utami, Finansia Palmira; Badruddin, Rudy
Jurnal Manajemen Bisnis dan Keuangan Vol 4 No 2 (2023): Oktober 2023
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v4i2.126

Abstract

The Covid-19 pandemic has had an impact on various aspects of life, one of which has greatly affected the financial performance of local governments in Indonesia. The purpose of this study was to find out and test the differences in average regional financial and economic performance before and during the pandemic. Regional financial performance is measured from Regional Original Revenue and capital expenditure. The regional economy is measured by economic growth, open unemployment rate, poor population ratio, and Gini index. This research also tests the growth rate of these six variables to determine the difference in average growth in regional financial and economic performance before and during the pandemic. The sample and data for this research are 34 provinces in Indonesia for the 2019-2021 period. The analytical tools used are ANOVA analysis and the Kruskal-Wallis Test. The research results for hypothesis 1 yielded only the variables of economic growth and the open unemployment rate which showed that there was an average difference in 34 provinces in Indonesia before and during the pandemic. The results of hypothesis 2 show that there is a difference in the average growth in financial performance before and during the pandemic, while in testing the difference in the average regional economic growth that does not support the hypothesis, only the growth variable is the Gini index.
Pengaruh Teknik Audit Berbantuan Komputer (Aplikasi ATLAS) dan Pengalaman Auditor terhadap Kualitas Audit dengan Kompetensi Auditor sebagai Variabel Mediator Umroh, Muhammad
Jurnal Manajemen Bisnis dan Keuangan Vol 5 No 2 (2024): Oktober 2024
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v5i2.224

Abstract

This study aims to determine the effect of computer-assisted audit techniques, and auditor experience on quality with auditor competence as a mediator variable. The sample in this study consisted of auditors working at public accounting firms in Indonesia who use the ATLAS application as their audit tool. The data collection technique used a research questionnaire with a purposive sampling method. The analysis technique used the Structural Equation Modeling (SEM) method using SmartPLS 3.0 software. The results of this study indicate that TABK (ATLAS application) has a significant effect on quality and auditor experience has a significant impact on audit quality through auditor competence, but in this study auditor experience does not affect audit quality and the effect of TABK (ATLAS application) on audit quality through auditor competence is not supported. The results of this study have theoretical and practical implications that auditor competence can be a mediating variable between the relationship between auditor experience and audit quality and the use of the ATLAS application in its application as a computer-assisted audit technique can help auditors in producing audit quality.
Analisis Perhitungan PPh Pasal 21 Berdasarkan Peraturan Pemerintah Nomor 58 Umroh, Muhammad
Community Engagement and Emergence Journal (CEEJ) Vol. 6 No. 3 (2025): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v6i3.8821

Abstract

Penelitian ini bertujuan untuk menganalisis perubahan skema perhitungan Pajak Penghasilan (PPh) Pasal 21 berdasarkan Peraturan Pemerintah Nomor 58 Tahun 2023 dan dampaknya terhadap Take Home Pay karyawan. Sebelumnya, perhitungan PPh Pasal 21 mengacu pada tarif progresif sesuai Undang-Undang Harmonisasi Peraturan Perpajakan Nomor 7 Tahun 2021, dengan dasar penghasilan neto setelah dikurangi berbagai potongan. Sejak diberlakukannya PP 58/2023, sistem penghitungan pajak diubah menggunakan metode Tarif Efektif Rata-rata (TER) yang lebih sederhana, dihitung langsung dari penghasilan bruto karyawan, termasuk gaji pokok, tunjangan, bonus, dan premi. Kesimpulan dari penelitian ini adalah bahwa penerapan skema TER berdasarkan PP 58/2023 membawa dampak positif dalam penyederhanaan perhitungan pajak, peningkatan Take Home Pay, serta kemudahan administrasi dan pelaporan perpajakan di tingkat perusahaan.
Co-Authors Badruddin, Rudy Utami, Finansia Palmira