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All Journal Jurnal Ekonomi Pembangunan Jurnal Riset Akuntansi dan Bisnis Jurnal Akuntansi Multiparadigma Majalah Sainstekes Community Engagement and Emergence Journal (CEEJ) Jurnal Abdi Insani JPM: JURNAL PENGABDIAN MASYARAKAT Jurnal Abdimas Kartika Wijayakusuma Info Abdi Cendekia Journal of Accounting, Management and Economics Research Research of Accounting and Governance Journal of Entrepreneurship and Community Innovations Riwayat: Educational Journal of History and Humanities Taxation and Public Finance Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Suhirman Madjid
Fakultas Ekonomi Dan Bisnis, Universitas YARSI
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PENINGKATAN KEMAMPUAN DAN KREATIVITAS SANTRI PONDOK PESANTREN DAARUL ULUUM BANTAR KEMANG KOTA BOGOR MELALUI PELATIHAN MEMBUAT GANTUNGAN POT BUNGA La Diadhan Hukama; Zainal Zawir Simon; Effendy Zain; Verni Yuliaty Ismail; Lily Deviastri; Elmanizar Elmanizar; Suhirman Madjid; Lenda Komala; Masagus Asaari
Jurnal Abdi Insani Vol 10 No 4 (2023): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v10i4.890

Abstract

Creativity is the result of a relationship between talents, processes, and the environment in which individuals or groups create new and useful products. Creativity knows no age. From childhood to old age. This activity aims to foster creativity and improve the skills of OSIS Board of Daarul Uluum Bantar Kemang Islamic Boarding School, Bogor City through training in making flower pot hangers. The method used in this activity is Community Development Practice and combined with the Peer Assisted Learning Model. The trainees were able to make several models of flower pot hangers from kur rope, cloth rope and cotton rope. Through this activity there has been an increase in the ability and knowledge of the students and they are increasingly aware of the importance of creativity in being creative. This is reflected in their enthusiasm for being able to make several models of hanging pots in a relatively short time.
The Effect of Application of Tax Amnesty on Taxpayer Compliance Madjid, Suhirman; Asaari, Masagus
Research of Accounting and Governance Vol. 1 No. 2 (2023): JULY 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.273 KB) | DOI: 10.58777/rag.v1i2.49

Abstract

This study aims to determine and compare taxpayer compliance before and after the Tax Amnesty by using the Paired Sample t-test. The population of this study is individual taxpayers participating in Tax Amnesty in the surrounding areas of DKI Jakarta. Sampling used the accidental sampling method. Based on this method, a sample of 552 WPOP was obtained. The data used are primary data with a survey method using questionnaire media. The results of the study show that there is an effect of Tax Amnesty on taxpayer compliance. The results of this study can be used as a reference in implementing the Tax Amnesty that will be applied later. Must taxes should take advantage of the policy Tax Amnesty by reporting assets and liabilities honestly to the Director General of Taxes so you will not be fined or tax penalties. In this case, the supervisory function of the Director General of Taxes should be maximized so Taxpayer compliance in any reporting year is improved
The Influence of Management Control Systems on the Financial Performance of Hospitals Asaari, Masagus; Madjid, Suhirman
Research of Accounting and Governance Vol. 2 No. 1 (2024): JANUARY 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v2i1.51

Abstract

The financial performance of a hospital largely determines the service quality of a hospital. The hospital's financial performance requires a hospital management control system consisting of structures and processes. This study aims to determine whether the Management Control Structure and Management Control Process influence the financial performance of Hospitals in the Municipality of Bogor and Bogor Regency for the 2016 period. This type of research is explanatory research; the data sources are primary and secondary data. Primary data collection techniques using questionnaires and secondary data collection with documentation. This study used a population of 16 hospitals in the Municipality and Bogor Regency. The analysis used is hypothesis testing, with the data analysis method used is Path Analysis. The results showed that the Management Control Structure and Management Process had a positive direct effect, either partially or simultaneously, on the Financial Performance of Hospitals in Bogor Municipality and Bogor Regency.
Exploring the Impact of Taxes, Firm Size and Bonus Mechanisms on Transfer Pricing Decisions Hidayah, Nisa Ulil; Madjid, Suhirman
Taxation and Public Finance Vol. 2 No. 1 (2024): DECEMBER 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v2i1.293

Abstract

This research examines the impact of tax variables, company size, and bonus mechanisms on corporate decisions to engage in transfer pricing. The study focuses on manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2014–2016 period, with 34 firms selected using the purposive sampling method. Secondary data was analyzed using multiple linear regression with a 5% significance level, processed through SPSS v.20 software. Findings reveal that tax variables, company size, and bonus mechanisms positively influence transfer pricing decisions. This suggests that companies leverage these factors to optimize tax burdens while adhering to internal and external incentives. The managerial implications underscore the importance of understanding international tax structures and regulations to implement legal transfer pricing strategies effectively. This study contributes original insights by integrating the bonus mechanism as a key determinant in transfer pricing, highlighting how internal compensation influences managerial decisions. The use of purposive sampling and robust statistical methods provides actionable recommendations for both regulators and corporate management. These findings encourage balancing tax optimization with ethical and compliance considerations, ensuring sustainable and transparent transfer pricing practices.
Inovasi Jambu Kristal Upaya Diversifikasi Produk Petani Desa Bantar Sari Kabupaten Bogor: DIVERSIFIKASI Suyana, Hilma; Madjid, Suhirman; Muslikh, Muslikh
Journal of Entrepreneurship and Community Innovations Vol 3 No 2 (2025): FEBRUARI 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v3i2.261

Abstract

Mitra dalam Program Kemitraan Masyarakat (PKM) adalah petani jambu kristal di Desa Bantar Sari, Kabupaten Bogor. UMKM di desa tersebut bertujuan untuk mengembangkan wisata petik jambu sebagai edu-wisata serta pemasaran daring. Namun, tidak semua jambu yang dipanen memenuhi standar pasar. Untuk mengatasi hal ini, PKM memberikan pelatihan dan pendampingan di bidang keuangan, pemasaran, dan produksi. Salah satu hasil utama dari PKM adalah diversifikasi produk, mengolah jambu kristal menjadi berbagai produk seperti jus, nastar, bolu, puding, keripik, dan dodol. Hal ini membantu meningkatkan pendapatan dan mengurangi kerugian akibat buah yang busuk. Selain itu, daun jambu kristal dapat diolah menjadi teh, mirip dengan ocha Jepang, dengan cara memijat daun agar jaringannya rusak sehingga aromanya muncul, sebelum dikeringkan di bawah sinar matahari atau disangrai. Jambu kristal kaya akan vitamin C yang berfungsi sebagai antioksidan, serta kalium yang membantu menurunkan tekanan darah. Daunnya mengandung polifenol yang dapat menurunkan kadar gula darah, tanin yang mencegah diare, dan antioksidan. Dengan mengolah baik buah maupun daunnya, UMKM dapat memaksimalkan potensi ekonomi jambu kristal sekaligus mengurangi limbah.
Penyusunan Laporan Keuangan, Harga Pokok Produksi, Perpajakan, dan Pemasaran Digital bagi UMK di Kelurahan Bintara, Kota Bekasi Ramadhan, Yanuar; Madjid, Suhirman; K.M., Novera; Hendrani, Ai; A.S., Barlia; K., Yosefin; Heriyanti, Heriyanti; A.F., Safiani
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 2 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i2.811

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian, tetapi masih menghadapi berbagai kendala dalam pengelolaan keuangan, perhitungan harga pokok produksi, perpajakan, dan pemasaran digital. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku usaha mikro dan kecil di Kelurahan Bintara, Kecamatan Bekasi Barat, Kota Bekasi dalam menyusun laporan keuangan yang sesuai standar, menghitung harga pokok produksi secara akurat, memahami kewajiban perpajakan, serta memanfaatkan strategi pemasaran digital untuk meningkatkan daya saing usaha. Metode yang digunakan dalam kegiatan ini adalah penyuluhan, diskusi interaktif, serta tanya jawab secara langsung. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kemampuan peserta dalam menyusun laporan keuangan sederhana, menentukan harga pokok produksi yang tepat, memahami aspek perpajakan yang sesuai dengan ketentuan saat ini, serta menerapkan strategi pemasaran digital melalui media sosial dan platform e-commerce. Kegiatan ini diharapkan dapat mendorong pelaku usaha mikro dan kecil di Kelurahan Bintara untuk lebih profesional dalam mengelola usahanya, meningkatkan profitabilitas, dan memperluas jangkauan pasar secara lebih efektif. Keberlanjutan program ini akan dilakukan melalui pendampingan berkala dan evaluasi untuk memastikan implementasi materi yang telah diberikan.
Impact of Sales Growth, Corporate Risk, Profitability, and Liquidity on Tax Avoidance Strategies Sari, Indah Rahma; Madjid, Suhirman
Taxation and Public Finance Vol. 2 No. 2 (2025): JUNE 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v2i2.366

Abstract

This study seeks to examine the impact of sales growth, company risk, profitability, and liquidity on tax avoidance. The research focuses on manufacturing firms within the pharmaceutical and healthcare sectors. Employing a quantitative research methodology, the study drew its sample from 10 firms selected through purposive sampling. Secondary data were gathered from the financial statements of these firms. The analysis was conducted using multiple linear regression techniques, incorporating descriptive statistical analysis, classical assumption tests, and hypothesis testing. The findings from the regression analysis indicate that both sales growth and profitability have a negative effect on tax avoidance. At the same time, company risk and liquidity do not significantly influence tax avoidance. This study contributes empirically to the understanding of how internal company factors, such as sales growth and profitability, affect tax avoidance strategies, specifically in the pharmaceutical and healthcare manufacturing sectors in Indonesia. Additionally, it serves as a practical reference for more ethical and effective tax planning. The managerial implications suggest that firms should carefully manage these factors to achieve a balance between optimizing tax liabilities and meeting their tax obligations.
Do Sales Growth, Company Risk, Return on Assets, and Liquidity effect on Tax Avoidance? Rahma Sari, Indah; Madjid, Suhirman
Taxation and Public Finance Vol. 1 No. 1 (2023): DESEMBER 2023
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i1.164

Abstract

This study aims to analyze the effect of sales growth, corporate risk, return on assets and current ratio to tax avoidance. The population in this study is a manufacturing company of pharmaceutical subsectors and health registered in BEI in 2018-2021. The research method used in this research is quantitative method. The sample used in this study were 10 companies, selected based on purposive sampling method. This study uses secondary data obtained through corporate financial statements. The data analysis technique used is multiple linear regression analysis consisting of descriptive statistical analysis, classical assumption test, and hypothesis test. The results of multiple linear analysis showed sales growth variables and ROA had negative effects of tax avoidance. While the risk variable of the company and the current rates have no effect on tax avoidance.
Do Firm Size, Corporate Governance, and Tax Panning Effect on Earning Management? Djama, Hardiyanti; Madjid, Suhirman
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.240

Abstract

This research aims to test the influence of firm size, good corporate governance, and tax planning on earnings management. The type of research used is quantitative descriptive verification research. This research uses a sample of retail firms in the Food Retail and Distributors, Supermarkets and Convenience Stores, and Electronics Retail sectors, which are listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling technique in this research is purposive sampling with a sample size of 40 firms. This research uses secondary data, namely firm financial reports obtained from the official websites www.idx.co.id and www.idnfinancials.com. The analytical method used is multiple linear. The results of this research indicate that firm size, corporate governance, and tax planning do not affect earnings management. The managerial implication of this research is that firm managers need to understand that firm size, CG, and tax planning are interrelated in influencing earnings management. Managers must ensure that the tax management strategies used do not violate GCG principles and remain within the corridors of applicable tax regulations earning.
Financial Drivers of Tax Aggressiveness: The Impact of Deferred Tax Assets, Liquidity, and Capital Intensity Afifah, Nur; Madjid, Suhirman
Taxation and Public Finance Vol. 3 No. 1 (2025): DECEMBER 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v3i1.409

Abstract

This study examines the influence of deferred tax assets, liquidity, capital intensity, and return on assets on tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange during 2017–2021. Using a quantitative approach, secondary data from corporate financial statements were analyzed through multiple linear regression. The study contributes by highlighting how financial characteristics specific to the extractive sector shape corporate tax behavior. The results show that deferred tax assets do not significantly affect tax aggressiveness, while liquidity, capital intensity, and return on assets have a significant influence. These findings suggest that firms with stronger short-term financial capacity, greater fixed asset investment, and more efficient asset utilization have increased flexibility in managing tax obligations. From a managerial perspective, the study emphasizes the importance of aligning tax planning with liquidity management and investment decisions to achieve fiscal efficiency within regulatory limits. The study also provides policy implications for regulators by underscoring the need for stronger oversight of firms with high liquidity and capital intensity, as these characteristics create greater opportunities for tax aggressiveness. Finally, future research may incorporate corporate governance and ownership structures to further explain variations in tax-aggressive behavior across industries
Co-Authors *Harry Budiantoro A.S., Barlia Amir Mahmud Any Setianingrum Asaari, Masagus Challen, Auliffi Ermian Cindy Amelia Nurmanita Dian Nur Febria Djama, Hardiyanti Effendy Zain Elmanizar Elmanizar Elmanizar, Elmanizar Fikra Nur Syahbana Hagabean Nasution, Ananta Hendrani, Ai Heriyanti Heriyanti, Heriyanti Hesty Juni Tambuati Subing Hidayah, Nisa Ulil Ima Syafi’ah Rahayu Imelda Sari Jalilah, Muayyanah K., Yosefin K.M., Novera Kanaya Lapae La Diadhan Hukama Lenda Komala Lily Deviastri Masagus Asaari Mazaya Karamina Kusumah Muhammad Afif Muslikh Muslikh Muslikh Muslikh Perdana Wahyu Santosa Rahma Sari, Indah Randhy Nugroho Safiani A. Faaroek Sari, Indah Rahma Shefira, Shefira Sofia Sofia Sultan Tiro Suyana, Hilma Tiro, Sultan Verni Yuliaty Ismail Widya Ayu Oktaviani Yanuar Ramadhan Zainal Zawir Simon