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Madjid, Suhirman
Universitas Yarsi
Religion Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Social Sciences Other

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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.
Waste Management in Sumur Batu Village, Central Jakarta Budiantoro, *Harry; Madjid, Suhirman; Asaari, Masagus; Sari, Imelda; Tambuati Subing, Hesty Juni
Riwayat: Educational Journal of History and Humanities Vol 5, No 2 (2022): Agustus 2022, History, Learning Strategy, Economic History and Social Knowledge
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v5i2.27333

Abstract

Waste Management in Central Jakarta, Sumur Batu Village is a program organized by the Faculty of Economics, YARSI University for one of the functions of the Tridharma of Higher Education, namely Real Business Lectures (KKN). Waste from processing domestic and industrial needs is a major problem in all regions and regions, including Sumur Batu village in Kemayoran sub-district in Central Jakarta. If garbage is disposed of carelessly, for example thrown into a river and cannot be used at all, it can become shallow for the river, even the waste can become a flood disaster for the area. In fact, properly processed waste can prevent various diseases among residents, and waste can improve the economy and welfare of the people of Sumur Batu Village. Good waste management requires community involvement and participation. In Sumur Batu village, the support and knowledge of every head of household is very important for the welfare of the family. Household waste is separated beforehand and can encourage residents to engage in various activities and creativity to improve their economy, including fertilizer production, selling inorganic waste directly to businesses or turning recycled products into recyclables themselves. to recycle. You can earn money.
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.
Co-Authors A.F., Safiani A.S., Barlia Amir Mahmud Ananta Hagabean Any Setianingrum Any Setianingrum Any Setianingrum, Any Asaari, Masagus Budiantoro, *Harry Dian Nur Febria Djama, Hardiyanti Fikra Nur Syahbana Hendrani, Ai Heriyanti Heriyanti, Heriyanti Hesty Juni Tambuati Subing, Hesty Juni Hidayah, Nisa Ulil Ima Syafi’ah Rahayu Imelda Sari K., Yosefin K.M., Novera Kanaya Lapae Muslikh Muslikh Muslikh Muslikh Perdana Wahyu Santosa Rahma Sari, Indah Randhy Nugroho Sari, Indah Rahma Sofia Sofia Suyana, Hilma Yanuar Ramadhan