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Ade Imam Muslim
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Pengaruh Corporate Social Responsibility, Manajemen Laba, dan Nilai Perusahaan Terhadap Penghindaran Pajak Dewi, Ayuni Septiani; Muslim, Ade Imam
Journal of Applied Accounting Vol 4 No 1 (2025): JUNI
Publisher : ISAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jaa.v4i1.1107

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility, manajemen laba, dan nilai perusahaan terhadap penghindaran pajak pada perusahaan Basic Materials yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 baik secara parsial maupun simultan. Penelitian ini dilakukan dengan menggunakan metode penelitian deskriptif. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber dari laporan keuangan tahunan perusahaan dari Bursa Efek Indonesia. Populasi dalam penelitian ini berjumlah 103 perusahaan Basic Materials. Sampel dalam penelitian ini terdiri dari 17 perusahaan yang dipilih berdasarkan teknik purposive sampling sesuai kriteria yang terpilih. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis data panel yang diolah menggunakan software EViews versi 12. Berdasarkan hasil analisis menunjukkan bahwa secara parsial corporate social responsibility tidak berpengaruh terhadap penghindaran pajak, manajemen laba berpengaruh negatif terhadap penghindaran pajak, dan nilai perusahaan berpengaruh negatif terhadap penghindaran pajak. Secara simultan, corporate social responsibility, manajemen laba, dan nilai perusahaan berpengaruh terhadap penghindaran pajak.
Strengthening Financial Performance Models through Local Evidence from the Rural Banking Sector Arsana, I Ketut; Taufiqurahman, Cecep; Muslim, Ade Imam
Economics, Business, Accounting & Society Review Vol. 4 No. 2 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i2.222

Abstract

Rural Banks (BPR) play a crucial role in supporting regional economic stability, yet limited studies have examined the local determinants of their profitability. This study aims to analyze the influence of Capital Adequacy Ratio (CAR), Non-Performing Loans (NPL), and Operating Expense Ratio (OER) on the profitability (Return on Assets/ROA) of BPRs in Tangerang City. A quantitative research method was employed using secondary data from BPR financial statements published by the Financial Services Authority (OJK) for the period 2021–2023. The data were processed through descriptive statistics, classical assumption tests, and multiple regression analysis to evaluate both simultaneous and partial effects. The results show that CAR, NPL, and OER collectively have a significant effect on ROA. However, individually, only OER has a significant negative impact, while CAR and NPL do not exhibit direct influences on profitability. This finding highlights that operational efficiency, as reflected in OER, is the dominant factor shaping the financial performance of BPRs. Excessive operating costs reduce profitability, whereas strong capitalization and credit risk do not directly alter returns under the observed conditions. The implications of this research are twofold: first, BPR management must prioritize cost control strategies to enhance financial performance; second, regulators should design microprudential policies that align with the unique characteristics of rural banking institutions, thereby strengthening their contribution to regional economic development.
Pengaruh Pergantian Auditor, Ukuran Perusahaan, Dan Laba Rugi Terhadap Audit Report Lag Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2022-2024 Riani, Isabella Indah Permata; Nasywa, Sheva Alika; Muslim, Ade Imam
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 3 No. 2 (2025): July : Jurnal Pustaka Nusantara Multidisiplin
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v3i2.507

Abstract

Our current essay is focused on the industrial companies listed on the Indonesia Stock Exchange (IDX) for the years 2022–2024. We want to find out how Auditor Change (PA), Company Size (UKP), and Profit and Loss (LR) influence Audit Report Lag (ARL). Through the use of the Quantile Regression approach with Audit Opinion (OA), we can examine the relationship between Auditor Change (PA), Company Size (UKP), and Profit and Loss (LR) on Audit Report Lag (ARL). Findings from this article's analysis should shed light on the relative importance of auditor turnover, firm size, and profitability in explaining audit report lag for manufacturing companies listed on the IDX.
Strategi Meningkatkan Omzet Tangkal Furniture Melalui Pemanfaatan Teknologi Informasi dan Pembenahan Pencatatan Keuangan Muslim, Ade Imam; Lestari, Fitri; Widiastuty, Tri
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 1 (2021): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v5i1.6163

Abstract

Tangkal Furniture merupakan suatu bisnis yang tercipta melalui ide kreatif terhadap suatu inovasi mengenai konsep pembuatan furniture. Banyak masyarakat yang menggunakan furniture dengan pilihan bahan baku kayu. Begitupun dengan Tangkal memilih bahan baku kayu dengan jenis Trembesi. Tangkal Furniture ini berlokasi di Jalan Cisaranten Wetan Kecamatan Cinambo Kota Bandung. Lokasi ini kurang memadai karena tidak berada di pinggir jalan umum atau jalan besar dan sulit diakses oleh konsumen bila menggunakan kendaraan roda empat. Tempat produksi masih bergabung dengan rumah tinggal sehingga memiliki keterbatasan tempat. Masalah utama yang dialami oleh Tangkal Furniture adalah kurangnya peralatan untuk menunjang proses produksi, kesulitan dalam menggarap pemasaran melalui media sosial maupun direct marketing (pemasaaran langsung) dan menentukan segmentasi pasar, kurangngnya teknik pemasaran dalam menentukan segmen menengah ke atas dengan kualitas bahan baku trembesi, serta pencatatan keuangan yang belum memadai. Metode pelaksanaan kegiatan pengabdian masyarakat ini fokus pada perapihan pencatatan keuangan melalui pelatihan penyusunan laporan keuangan berbasis EMKM dan melakukan pendampingan dalam menentukan segmentasi, target dan posisi pasar yang selanjutnya menentukan media promosi yang tepat untuk memasarkan produknya.Kata Kunci: omset; siApik; media sosial. Strategies to Increase Turnover Tangkal Furniture Through Utilization of Information Technology and Improvement Financial RecordsABSTRACTTangkal Furniture is a business that is created through creative ideas for an innovation regarding the concept of making furniture. Many people use furniture with a choice of wood raw materials. Likewise with Tangkal choosing wood raw materials with the Trembesi type. Tangkal Furniture is located on Jalan Cisaranten Wetan, Cinambo District, Bandung City. This location is inadequate because it is not on the side of a public road or big road and is difficult for consumers to access when using a four-wheeled vehicle. The production site is still joined by a residence so it has limited space. The main problems experienced by Tangkal Furniture are the lack of equipment to support the production process, difficulty in working on marketing through social media and direct marketing (direct marketing) and determining market segmentation, lack of marketing techniques in determining the middle to upper segment with quality raw materials of trembesi, and inadequate financial records. This method of implementing community service activities focuses on tidying up financial records through training in preparing EMKM-based financial reports and providing assistance in determining segmentation, targets and market positions which further determine the appropriate promotional media to market its products.Keyword: omzet, siApik, social media.
Carbon Disclosure, Maturity, and Shareholder Value: Is It a Matter for the Board of Directors? Kasim, Erlynda Yuniarti; Muslim, Ade Imam
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 5 (2025): JIAKES Edisi Oktober 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i5.4184

Abstract

Environmental transparency and corporate governance are increasingly important for enhancing shareholder value in manufacturing firms. This study aims to examine the impact of carbon disclosure, corporate maturity, and the presence of women on boards of directors and commissioners on shareholder value in manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022. The objectives include assessing whether carbon disclosure and corporate maturity positively influence shareholder value, evaluating the moderating role of corporate maturity, and analyzing the effect of female board representation. The research employs a quantitative approach, using moderated regression analysis with panel data from 116 companies, resulting in 580 firm-year observations. The findings indicate that carbon disclosure positively affects shareholder value, suggesting that transparent environmental reporting attracts investor interest. Corporate maturity also has a positive impact and strengthens the relationship between carbon disclosure and shareholder value. However, the presence of women on boards does not significantly influence shareholder value, likely due to their low representation. The study concludes that companies should prioritize carbon disclosure and leverage corporate maturity to enhance investor confidence. Increasing female representation on boards may align with global governance trends, despite its limited impact in this context.
INCREASE UNDERSTANDING OF IT-BASED ACCOUNTING FOR MAIDA AQUATIC Imam Muslim, Ade; Widiastuty, Tri; Nur Hanifah, Anna Saadyah
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 4 (2023): DESEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i4.2005

Abstract

Maida Aquatic is a type of business that is included in the Micro, Small and Medium Enterprises (MSMEs). Maida Aquatic's operational activities are selling all types of fish, fish food, aquariums and other equipment related to fisheries. Maida Aquatic was founded in 2017. At the beginning it only sold a few types of ornamental fish, as time went on Maida Aquatic was able to increase sales by adding more types of ornamental fish and selling fish food and equipment related to fish. However, business development was not followed by the financial administration system so that it was not recorded properly. In an effort to overcome these problems, we recommend several solutions, namely accounting training according to EMKM standards, Accurate training, and creating social media as an online promotion tool. The results of the service will be analyzed through nonparametric statistics using a questionnaire approach to measure the success rate of this service. The results of the community service activities have positive implications for partners in developing bookkeeping. Partners understand the accounting standards that must be applied, are able to prepare financial reports and analyze financial data simply.
Keluarga dalam Bisnis dan Biaya Utang: Bukti dari Perusahaan Keluarga di Indonesia Imam muslim, Ade; Maghriby, Bimbim; Ramdani, Dani
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9281

Abstract

The issue of efficiency in choosing funding sources has become a concern for researchers, especially during the Covid 19 pandemic. Our research seeks to investigate whether family involvement and ownership can contribute to funding efficiency, especially from debt. Then we extended the test to see if earnings management behavior could affect family involvement and ownership. For this purpose, we collect family companies that are listed on the Indonesia Stock Exchange for the period 2005 to 2020. The method we use is panel data regression analysis. The results of the study prove that family involvement in management and share ownership is able to contribute to reducing the cost of debt during the covid 19 pandemic. The results also provide empirical evidence that earnings management carried out through abnormal cash flows does not affect family involvement and ownership in contributing to lowering the cost of debt. This research is expected to provide implications for family companies, especially in determining funding decisions from debt schemes.
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