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All Journal JRB-Jurnal Riset Bisnis Jurnal Proaksi Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah
Sholih, Muhammad Wildan
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Accounting Choice for Intangible Assets in Indonesia’s Entertainment and Media Entities Umma, I'ana; Saputra, Piscabrian Boeny; Ubaidillah, Muhammad; Sholih, Muhammad Wildan
Jurnal Proaksi Vol. 11 No. 4 (2024): Oktober - Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i4.6652

Abstract

A good understanding of the management and reporting of intangible assets is one of the efforts made by the entity to maintain its reputation, financial performance, and the trust of investors and stakeholders. The existence of gaps in accounting practices causes the emergence of differences in managers’ behaviour in preparing financial statements. This is what makes the income strategy related to intangible assets can be informative or opportunistic. By analyzing factors such as entity size, leverage, and sales compensation, this study aims to examine whether these strategies are informative or opportunistic. This study is a cross-sectional and time-series study with a quantitative design. The data collected were taken from the Annual Report of Entity of Entertainment and Media listed on the IDX with a period of 2021-2022. The size of the entity has a significant effect on income strategies that shows intangible assets reporting tends to be conservative by presenting informatively. Meanwhile, highly leveraged entities are more likely to adopt aggressive strategies; in other words, leverage influences opportunist behaviour in expressing income strategies regarding intangible assets. The impact of sales compensation on financial managers' income strategies for intangible assets is not consistent and can be influenced by various factors.
Effectiveness Of Using E-Filing On Improving Individual Taxpayer Compliance With Mastery Of Accounting Information Systems As A Moderating Variable Sholih, Muhammad Wildan; Ubaidillah, Muhammad; Umma, I'ana; Prayogo, Imam; Setyaningrum, Pratita Ayu
JRB-Jurnal Riset Bisnis Vol 7 No 1 (2023): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i1.5253

Abstract

The development of a country depends on how much tax can be collected by the government to finance the running of the government. Taxpayer compliance to pay and report taxes has been widely studied. One of the variables that can increase taxpayer compliance is the use of e-filing to report taxes. Some studies have found that e-filing can increase individual taxpayer compliance, while other studies have the opposite result. This study includes the variable mastery of accounting information systems as a moderating variable that strengthens the effect of e-filing on individual taxpayer compliance. This research was conducted by distributing 100 questionnaires to Individual Taxpayers at the Pekalongan City Tax Office. Research variables were tested using the Partial Least Square method with the SmartPLS 3.0 application. The results show that the e-filing variable has a significant positive effect on individual taxpayer compliance. The results of the second hypothesis indicate that the accounting information system mastery variable does not moderate the effect of e-filing on individual taxpayer compliance. This may be because the tax office has succeeded in educating taxpayers about using e-filing.
Enhancing Sharia Kur Effectiveness In Batang: Regulatory Barriers And Msme Economic Growth Ubaidillah, Muhammad; Aurelia, Karina; Sholih, Muhammad Wildan
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 11 No 1 (2025): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Agustus 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/isbank.v11i1.1553

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a vital driver of Indonesia’s economy, particularly in Batang Regency, which is known for its thriving agricultural, craft, and culinary sectors. This study evaluates the effectiveness of the sharia-based Kredit Usaha Rakyat (KUR) disbursement at Bank Syariah Indonesia (BSI) KCP Batang, with a focus on regulatory barriers and economic impacts. Employing qualitative methods—including interviews, observations, and document analysis—the research identifies a structured process comprising application, verification, field surveys, feasibility analysis, contract signing, and fund disbursement. However, approximately 20% of applications experience delays due to incomplete business permits and extended survey times in rural areas, further exacerbated by the low financial literacy of MSME actors. While KUR has successfully increased working capital and even boosted revenue by up to 30% for some beneficiaries, the lack of post-disbursement support limits its long-term impact. Based on the findings, this study offers data-driven recommendations: the implementation of digital verification systems, the provision of financial literacy workshops, and collaboration with local governments to streamline permit issuance. These strategies align with national MSME financing objectives set by the Coordinating Ministry for Economic Affairs.
Co-Authors Aurelia, Karina Prayogo, Imam RR. Ella Evrita Hestiandari Saputra, Piscabrian Boeny Setyaningrum, Pratita Ayu Ubaidillah, Muhammad Umma, I'ana