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All Journal Jurnal Harmoni: Jurnal Akuntansi dan Keuangan Manager : Jurnal Ilmu manajemen
M Anwar Masruri
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The Influence of Profitability on the Aggressiveness of Intercompany Transaction Tax as an Intervening Variable Prasetia, Angga; M Anwar Masruri; Verni Asvariwangi; Rasiman; Ayu Lestari
Manager : Jurnal Ilmu Manajemen Vol. 7 No. 3 (2024): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/managerjurnalilmumanajemen.v7i3.1141

Abstract

This study aims to analyze the impact of benefits on tax impulsiveness by making intercompany transactions as mediation. The object of this study is company records on the stock trade in Indonesia during 2020 - 2023, with 129 companies. The sampling strategy in this study was purposive sampling testing. The collected data were analyzed using descriptive analysis and statistical analysis techniques, using the WarpPLS 6.0 program. The results showed that profitability affected tax impulsiveness, profitability affected intercompany transactions, whereas intercompany transactions did not affect tax aggressiveness, while profitability towards tax aggressiveness through intercompany transactions resulted in no reconciliation. It is mentioned for further study to boost the number of defendants, the sample of companies studied, and their respective indicators.
Analysis of Budget Realization to Assess the Effectiveness and Efficiency of the Social Rehabilitation Sector of Children and the Elderly: (Bogor Regency Social Service) Karinna Tri Maharani Karinna; MN Rizqi; M Anwar Masruri
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v4i1.21517

Abstract

This study aims to analyze budget realization to evaluate the effectiveness and efficiency of financial management in the Social Rehabilitation Sector for Children and the Elderly at the Bogor Regency Social Services Office during the 2022–2024 period. Using qualitative descriptive methods, this study found that these programs consistently achieved high effectiveness, with 100% achievement of physical targets each year. Budget utilization was also classified as "very efficient," with an efficiency ratio of 10.75% in 2022 and 10.31% in 2023, although this decreased slightly to 13.91% in 2024. The results indicate that the program was generally implemented effectivelya nd efficiently. Keywords: Budget Realization; Effectiveness; Efficiency; Social Rehabilitation.
The Effect of Quality Audit, Earning Management and Good Corporate Governance on Financial Performance: Empirical Study on Food and Beverage Companies Listed on the IDX for the 2019-2023 Period nazwa ashila nazwa; Indupurnahayu Indupurnahayu; M Anwar Masruri
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v4i1.21557

Abstract

This study assesses the extent to which audit quality, earnings management, and corporate governance practices shape firms’ financial performance. The investigation centers on food-and-beverage companies listed on the Indonesia Stock Exchange between 2019 and 2023. Employing a quantitative approach, the research relies on purposive sampling, yielding 26 firms as the analytical units. Data were processed with Statistical Product and Service Solutions (SPSS), and relationships among variables were examined through multiple linear regression. The results indicate that audit quality and earnings management exert a significant positive influence on financial performance, whereas good corporate governance does not display a meaningful positive effect according to the partial (t-test) analysis. Keywords:Audit Quality; Earning Managemnet; Good CorporateGovernance and Financial Performance
Co-Authors Angga Prasetia Ayu Lestari Indupurnahayu Karinna Tri Maharani Karinna MN Rizqi nazwa ashila nazwa Rasiman Verni Asvariwangi