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All Journal Jurnal Akuntansi Indonesia Wahana Riset Akuntansi Jurnal Kajian Akuntansi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Keuangan dan Akuntansi (JRKA) Kompartemen : Jurnal Ilmiah Akuntansi Assets: Jurnal Akuntansi dan Pendidikan Jurnal Akuntansi JRA: Jurnal Riset Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Riset Akuntansi Aksioma Kajian Akuntansi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Akuntansi Kesatuan Jurnal Berdaya Mandiri Jurnal Akuntansi dan Keuangan Jurnal Dharma Bhakti Ekuitas Jurnal Akuntansi dan Keuangan (JAK) Review of Applied Accounting Research Economics, Business, Accounting & Society Review Journal of Applied Accounting JPNM : Jurnal Pustaka Nusantara Multidisiplin JAT (Journal of Accounting and Tax) E-Amal: Jurnal Pengabdian Kepada Masyarakat

Ade Imam Muslim

Sekolah Tinggi Ilmu Ekonomi Ekuitas

Author-ID : 853905

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A Literature Review of Tax Avoidance Ade Imam Muslim; Doddy Setiawan
Assets: Jurnal Akuntansi dan Pendidikan Vol 9, No 2 (2020)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v9i2.6112

ABSTRACTThis study aims to provide an overview of the development of tax avoidance research. Data is taken from publishers Emerald, Ebsco, Wiley, Springer, and Proquest database. Samples from 2005 to 2019 and 77 articles were obtained covering tax avoidance. The method of analysis is through article classification by topic, source of scientific discipline, journal name, measurement of tax avoidance, distribution of article years, and references. In sum, the results of the study found that tax avoidance research has increased from year to year and still an interesting topic to study.ABSTRAKPenelitian ini bertujuan memberikan gambaran tentang pengembangan penelitian penghindaran pajak. Data diambil dari penerbit Emerald, Ebsco, Wiley, Springer, dan Proquest. Sampel diambil dari tahun 2005 sampai dengan tahun 2019 sebanyak 77 artikel penghindaran pajak. Metode analisis melalui pengklasifikasian artikel berdasarkan topik, sumber disiplin ilmu, nama jurnal, pengukuran penghindaran pajak, distribusi tahun artikel dan referensi. Secara umum hasil penelitian menemukan bahwa penelitian penghindaran pajak telah meningkat dari tahun ke tahun dan menjadi topik penelitian yang masih menarik untuk diteliti.

Struktur Corporate Governance dan Financial Indicators terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019) Sri Rubitania Khoerunisa; Ade Imam Muslim
Jurnal Akuntansi Vol 15 No 2 (2021): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v15i2.2218

This research aims to determine the description of the structure of corporate governance, financial indicators and firm value in manufacturing companies, and to determine the effect of corporate governance structure and financial indicators on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 Period either simultaneously or Partial. This research is a type of quantitative research with the research method used is descriptive and verification methods. The population in this study were manufacturing companies listed on the IDX with a total sample of 42 companies which were determined by purposive sampling method. Data analysis used panel data regression analysis, classical assumption test, and hypothesis testing using the coefficient of determination analysis, F test, and t-test. Based on the results of panel data regression with a significance level of 5%, it can be concluded that the corporate governance structure and financial indicators have a significant effect on firm value simultaneously. Meanwhile, partially the corporate governance structure has no effect on firm value, while financial indicators have a positive and significant effect on firm value.

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL,PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN UTANG Ade Imam Muslim; Irna Fitria Puspa
Jurnal Riset Keuangan dan Akuntansi Vol 5, No 1 (2019): Jurnal Riset Keuangan dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v5i1.1878

This research aiming to know influence managerial ownership, institutional ownership, sales growth and size to debt policy. Independent variable in this research is managerial ownership, institutional ownership, sales growth and size, while dependent variable in this research is debt policy. This research using descriptive and verification method. Population in this research is company sub sector automotive and component has registered in Bursa Efek Indonesia period 2013 until 2017. Sample in this research determined using purposive sampling technique. From 13 company, has been obtained 8 company has fulfilling criteria for became research sample. The research result showing a partial managerial ownership has positive effect to debt policy, institutional ownership has no take effect to debt policy, sales growth has negative effect to debt policy and size has no take effect to debt policy. Other than that , in a manner simultaneous managerial ownership, institutional ownership, sales growth and size have taken effect to debt policy by 95,13%.Keyword : Debt Policy, Managerial Ownership, Institutional Ownership, Sales Growth.

PENGARUH LEVERAGE, LIKUIDITAS, DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK Mirda Thalia Khairunnisa; Ade Imam Muslim
Jurnal Riset Keuangan dan Akuntansi Vol 6, No 2 (2020): Jurnal Riset Keuangan Dan Akuntansi (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v6i2.4391

This research aims to determine the effect of leverage, likuidity, and audit quality to tax avoidance in manufacturing company listed on Indonesian stock exchange. Independent variable in this research is leverage, likuidity, and audit quality, while dependent variable in this research is tax avoidance. This research using descriptive method. Population in this research is 130 manufacture companies Listed on Indonesian Stock Exchange during period 2016-2019. Sample in this research determined using purposive sampling technique. The analytical method used is multiple linier analysis. The result of this research indicate that leverage and likuidity has an effect on tax avoidance, while audit quality hasn’t an effect on tax avoidance. Simultaneously the variable leverage, likuidity and audit quality has an effect on tax avoidance. Keywords: Leverage, Likuidity, Audit Quality and Tax Avoidance

Pengaruh Penerapan Corporate Social Responsibility (CSR) dan Green Accounting Terhadap Kinerja Keuangan Sindy Firantia Dewi; Ade Imam Muslim
Jurnal Akuntansi Indonesia Vol 11, No 1 (2022): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.11.1.73-84

This research aims to investigate the effect of the corporate social responsibility, green accounting, and financial performance. This research is a type of quantitative research with the research method used is descriptive and verification methods. The population in this study were manufacturing companies listed on the IDX for the year 2015-2019. Total of observation was 130 data which were determined using purposive sampling method and data were analyzed using panel data. The results showed the corporate social responsibility and green accounting have a significant effect simultaneously on financial performance. Partially the implementation of corporate social responsibility have no a significance effect on financial performance, while green accounting have a negative and significant effect on financial performance. Keywords: Corporate Social Responsibility, Green Accounting, and Financial PerformanceABSTRAK Penelitian ini bertujuan untuk menginvestigasi pengaruh penerapan Corporate Social Responsibility, dan Green Accounting terhadap kinerja keuangan. Penelitian ini merupakan jenis penelitian kuantitatif dengan metode penelitian yang digunakan adalah metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI tahun 2015-2019. Jumlah observasi sebanyak 130 data yang ditentukan dengan metode purposive sampling dan analisis data dilakukan dengan analisis data panel. Hasil penelitian menunjukkan Corporate Social Responsibility dan Green Accounting berpengaruh signifikan secara simultan terhadap kinerja keuangan. Secara parsial Corporate Social Responsibility tidak berpengaruh signifikan terhadap kinerja keuangan, sedangkan Green Accounting berpengaruh negatif dan signifikan terhadap kinerja keuangan

PENDAMPINGAN USAHA DONAT KUSUMASTUTI BIDANG PEMASARAN DAN LAPORAN KEUANGAN DI CILENGKRANG KECAMATAN CIBIRU KOTA BANDUNG Tri Widiastuty; Fitri Lestari; Ade Imam Muslim
Jurnal Berdaya Mandiri Vol. 3 No. 2 (2021): Jurnal Berdaya Mandiri (JBM: EDISI KERJASAMA STIE EKUITAS BANDUNG)
Publisher : Universitas PGRI Yogyakarta

Usaha Donat Kusumastuti berdiri pada bulan Agustus 2020. Mitra yang memberanikan diri untuk mendirikan usaha di tengah pandemi Covid 19 yang melanda dunia khususnya Indonesia ini tetap bisa berjalan hingga saat ini. Dengan kondisi banyak keterbatasan tidak menghalangi mitra untuk tetap menjalankan usaha ini yang dimulai dari dapur rumah pribadi pemilik. Usaha yang dijalankan mitra bergerak di bidang makanan yaitu donat dengan berbagai varian toping. Usaha ini didirikan oleh pemilik yang sebelumnya telah memiliki usaha bubur bayi sehat (nutrilam). Bisnis bubur bayi sehat (nutrilam) ini sudah cukup banyak memiliki reseller karenanya dengan adanya diversifikasi produk lain yaitu Donat Kusumastuti ini mitra mengharapkan dapat meraih pangsa pasar dimulai dari mengambil reseller dari nutrilam. Selama beberapa bulan ini minat dari masyarakat terhadap Donat Kusumastuti cukup baik bahkan semakin meningkat dari bulan ke bulan. Cukup banyak permintaan dari luar kota namun belum bisa dipenuhi oleh mitra. Masalah utama yang dialami oleh mitra Donat Kusumastuti adalah belum membuat rencana bisnis jangka Panjang, pengiriman luar kota masih belum memungkinkan karena risiko barang akan hancur dan belum menemukan packaging yang tepat untuk pengiriman luar kota. Hal ini pun mengakibatkan penjualan masih sekitar wilayah Kota Bandung saja. Distribusi dalam kota masih tergolong mahal karena selama ini hanya menggunakan Gosend. Pencatatan keuangan yang belum memadai. Kami memberikan solusi atas permasalahan mitra berupa penyusunan model bisnis canvas, hibah alat dan penyusunan laporan keuangan dengan menggunakan software Siapik. Diharapkan melalui ketiga solusi tersebut, usaha donat Kusumastuti memiliki arah yang jelas dalam hal pemasaran, dan memiliki laporan keuangan yang terstandarisasi.

Pengaruh Tindakan Penagihan Pajak dengan Surat Teguran dan Surat Paksa Terhadap Pencairan Tunggakan Pajak Firdian Aditya Putra; Ade Imam Muslim
Review of Applied Accounting Research (RAAR) Vol 2, No 2 (2022): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Penelitian ini dilatar belakangi oleh timbulnya tunggakan pajak yang menggambarkan kurangnya kesadaran masyarakat terhadap pentingnya membayar pajak. Semakin meningkat realisasi pajak dari tahun ke tahun seharusnya berbanding lurus dengan pencairan tunggakan pajak setiap tahun. Pemerintah melakukan upaya dalam mengurangi tunggakan pajak yang dimiliki oleh setiap wajib pajak dengan menerbitkan surat teguran dan surat paksa. Tujuan penelitian ini adalah untuk mengetahui pengaruh tindakan penagihan pajak dengan surat teguran dan surat paksa terhadap pencairan tunggakan pajak di Kantor Pelayanan Pajak Pratama Bandung Cicadas periode 2011-2021. Metode pengumpulan data yang digunakan pada penelitian ini adalah data sekunder dengan teknik dokumentasi dengan sampel sebanyak 132. Hasil penelitian ini adalah surat teguran dan surat paka berpengaruh positif dan signifikan terhadap pencairan tunggakan pajak secara parsial dan simultan

AN OVERVIEW OF THE COST OF EQUITY CAPITAL AND INSTITUTIONAL OWNERSHIP IN INDONESIA ade imam muslim
Jurnal Akuntansi Vol 16 No 2 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i2.2952

The main issue experienced by developing countries is the high biaya modal ekuitas. Our study aims to explore institutional ownership in influencing the biaya modal ekuitas. For that purpose, we collected data through all issuers listed on the Indonesia Stock Exchange for the period 2016 to 2019. The total observations we collected were 984 observations. The research results provide empirical evidence that institutional ownership is not one factor that can reduce the biaya modal ekuitas. In other words, institutional ownership does not act as a monitoring effect that can control the efficiency and effectiveness and the disclosure made by the company so that it does not affect the high and low biaya modal ekuitas. Our research is expected to contribute to the development of the literature and fill the debate on institutional ownership in influencing the high and low biaya modal ekuitas.

Tinjauan Kinerja Perusahaan, Konservatisme Akuntansi dan Kualitas Laba Salma Faisha Nanda; Ade Imam Muslim
Jurnal Akuntansi dan Keuangan Vol 10, No 2 (2022): SEPTEMBER 2022
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v10i2.7064

This study aims to determine the influence of earning growth and accounting conservatism of earning quality in companies listed on the Indonesian Stock Exchange (IDX) in 2015-2020. In this research, we obtained data from the company’s financial statements with 300 firm years observation in the food and beverage sector, cigarette industry manufacturing companies, property and real estate sector companies, as well as airline sector companies listed on the Indonesian Stock Exchange (IDX), then analyzed using Panel Data Regression Analysis and the hypothesis were tested using Eviews. Our studi provide evidence that earnings growth and accounting conservatism had a significant effect on the quality of company earnings.

PENGARUH ASET PAJAK TANGGUHAN, PROFITABILITAS TERHADAP MANAJEMEN LABA PADA PERUSAHAAN COSTUMER NON CYCLICAL YANG TERDAFTAR DI BEI PERIODE 2012-2021 Yulia Maulina; Ade Imam Muslim
Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 1 (2023): JAK Volume 28 No 1, 2023
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v28i1.835

This study aims to analyze the effect of deferred tax assets and profitability on earnings management in non-cyclical customer companies listed on the IDX period 2012-2021. Deferred tax assets are measured by comparing the difference between the deferred tax assets of period t and period t-1 with the deferred tax assets of period t and profitability is measured by the ratio of return on assets. Meanwhile, discretionary accruals are used as a proxy for earnings management. The method used in this research is descriptive and verification method. The population in this study is the financial statements of non-cyclical customer companies listed on the IDX period 2012-2021. The sample in this study were 21 non-cyclical customer companies selected using purposive sampling. The results of this study indicate that simultaneously deferred tax assets and profitability affect earnings management. Partial research on deferred tax assets has a significant negative effect on earnings management while profitability partially has a significant positive effect on earnings management.

Co-Authors Ardiana, Aas Arnadi Chairunnas Arsana, I Ketut Bimbim Maghriby Dani Ramdani, Dani Dewi, Ayuni Septiani Doddy Setiawan Dwi Putri Aningrum Erlynda Yuniarti Kasim Firdian Aditya Putra Fitri Lestari Fitri Lestari Fitri Lestari, Fitri Hendrawati, Nuryanti Irna Fitria Puspa Juliyanti, Kania Khairunnisa, Mirda Thalia Lediana Sufina Lusianty Mellia Fitriana Mirda Thalia Khairunnisa Nasywa, Sheva Alika Netta Algina Yudhianie Nur Hanifah, Anna Saadyah Putri Alifia Tiara Nurzaman Reyna Assyifa Mahawijaya Riani, Isabella Indah Permata Rika Yuniarti Rivanda, Agil Krisna Salma Faisha Nanda Sindy Firantia Dewi Sri Rubitania Khoerunisa Taufiqurahman, Cecep Tri Widyastuti Widiastuty, Tri Yulia Maulina

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