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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Journal of Auditing, Finance, and Forensic Accounting KEUNIS Humanis : Jurnal Ilmu-Ilmu Sosial dan Humaniora Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi Atma Jaya Accounting Reseach (AJAR) International Journal of Educational Research and Social Sciences (IJERSC) Riset Akuntansi (RISTANSI) Journal of Artificial Intelligence and Digital Business Journal of Public and Business Accounting Musyarakah: Journal of Sharia Economics (MJSE) MDP Student Conference Ekalaya : Jurnal Ekonomi Akuntansi Bisma : Business and Management Journal Journal of Innovative and Creativity Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Sistem Informasi, Akuntansi dan Manajemen JAS (Jurnal Akuntansi Syariah) Journal of Islamic Economics and Finance Journal of Economic and Business ABDIMAS NUSANTARA
Syaiful Bahri
Universitas Islam Majapahit
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Determinan Ukuran Entitas, Profitabilitas, Dan Solvabilitas Terhadap Audit Delay Moh. Abdulah Al Faris; Syaiful Bahri
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1253

Abstract

This study aims to determine and analyze the effect of firm size, profitability, and solvency on audit delay. Audit delay is the time span between the closing date of the financial year, which is December 31, until the date the audit opinion is issued in the audit report. The research population is mining entities listed on the Indonesia Stock Exchange for the 2019-2021 period. The non-probability sampling technique used purposive sampling method with a total of 20 entities. The data analysis technique used is multiple regression analysis. The results show that the size of the company has a significant effect on audit delay, meaning that the larger the size of the company as measured by the total assets or wealth owned by an entity, the time for completing the audit report will be completed. Profitability and solvency have no effect on audit delay.
Pengaruh Collateral Assets, Kebijakan Hutang, dan Investment Opportunity Terhadap Kebijakan Dividen Angga Firmansyah Putra; Syaiful Bahri
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1445

Abstract

The purpose of study is to examine the effect of collateral assets, debt policy, and investment opportunity on dividend policy. The type of research is quantitative approach. The research population food and beverage companies listed on the Indonesia Stock Exchange in 2019-2021. The sample of research by using purposive sampling of the research sample selection of 11 food and beverage companies. The data analysis technique used classical assumption test, descriptive analysis, multiple linear regression, hypothesis testing and determination test. The results show that collateral assets, debt policy, and investment opportunity have no effect on dividend policy. Recommendations for further research are to expand the object and period of the research year so that the research results are more accurate and can be used as a general reference.
PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN DETERMINAN NILAI PERUSAHAAN syaiful bahri
MDP Student Conference Vol 1 No 1 (2022): The 1st MDP Student Conference 2022
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.997 KB)

Abstract

Abstract: This study aims to determine and analyze the effect of profitability, liquidity, and firm size on firm value. This type of causal associative research. The population of banking companies listed on the Indonesia Stock Exchange for the 2019-2020 period with a population of 41 companies. The method of selecting the sample is purposive sampling and the final sample is 32 companies. Types of quantitative data and secondary data sources. Technical analysis of data is multiple linear regression analysis. The findings of profitability, liquidity, and firm size have a significant positive effect on firm value and strengthen signal theory. This information is good information for investors. Abstrak: Penelitian bertujuan mengetahui dan menganalisis pengaruh profitabilitas, likuiditas, dan ukuran perusahaan terhadap nilai perusahaan. Jenis penelitian asosiatif kausal. Populasi perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2019-2020 dengan populasi 41 perusahaan. Metode pemilihan sampel purposive sampling dan sampel akhir 32 perusahaan. Jenis data kuantitatif dan sumber data sekunder. Teknis analisis data analisis regresi linier berganda. Hasil temuan profitabilitas, likuiditas, dan ukuran perusahaan berpengaruh positif signifikan terhadap nilai perusahaan dan memperkuat teori sinyal. Informasi tersebut merupakan informasi baik untuk investor.
Analysis of Effect Profitability, Leverage, and Company Size on Tax Avoidance Hamzah Hamzah; Syaiful Bahri
AJAR Vol 6 No 02 (2023): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi, Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v6i02.378

Abstract

This research aimed to examine the effect of profitability, leverage, and company’s size which were assumed have an impact to tax avoidance, tax avoidance proxied by effective tax rate (ETR), the research is causal associative with quantity approach, company’s sub-sector food and beverage used to be the population. The data analysis techniques used were descriptive analysis, classical assumption test, multiple linear regressions, coefficient of determination test, and t-test. The results showed that profitability, leverage, and company’s size did not have effect to tax avoidance.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS PENERAPAN AKUNTANSI PADA KOPERASI WANITA DI KECAMATAN KOTA PAMEKASAN KABUPATEN PAMEKASAN Bahri, Syaiful
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 10 No 2 (2016): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v10i2.73

Abstract

This study aims to determine the effect of educational leadership, leadership experience, knowledge of accounting leadership, and participation in training programs on the quality of the application of accounting. Women's cooperatives show the development of good performance, most of the women's cooperative of sufficient quality even though the number of members, business volume and operating results (SHU) is not so great. The population in this study are all leaders of women's cooperatives in the district Pamekasan City. Based on the method of sampling area obtained samples of 14 women's cooperatives that have implemented the accounting records. Analysis of data using multiple linear regression.The results showed that of the four independent variables there are two variables are positive and significant impact on the quality of the application of accounting. Knowledge of accounting and the formation of the Department of Cooperatives and SMEs Pamekasan can assist business development of women's cooperatives.
Pengaruh Pembiayaan Murabahah, Mudharabah, Dan Musyarakah Terhadap Profitabilitas Syaiful Bahri
JAS (Jurnal Akuntansi Syariah) Vol 6 No 1 (2022): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v6i1.502

Abstract

This research aimed to show the effect of murabahah, mudharabah, and musyarakah financing on the profitability of Islamic commercial banks. The research is a causal associative with a quantitative approach. The research population is Islamic commercial banks in Indonesia. The sampling technique used non-probability sampling with a purposive sampling method and obtained nine samples. The data analysis technique used descriptive analysis, classical assumption test, multiple linear regressions, coefficient of determination test, and t-test. The results showed that murabahah financing did not affect profitability. However, mudharabah financing has a positive effect on profitability. Meanwhile, musyarakah financing has a significant negative impact on profitability. This research can be a reference for banks to increase murabahah and musyarakah financing so that profitability can increase adequately. Then it can be a reference for the bank to be more selective if there is a suspension of payments on murabahah financing.
BAGAIMANA RETURN ON ASSET DAN CASH RATIO YANG BAIK MEMPENGARUHI KEBIJAKAN DIVIDEN Modjaningrat, Radina; Bahri, Syaiful
HUMANIS: Jurnal Ilmu-Ilmu Sosial dan Humaniora Vol 17 No 1 (2025): Januari
Publisher : LPPM UNISDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/humanis.v17i01.8745

Abstract

The research aims to determine and analyze the influence of return on assets and cash ratio on dividend policy. Causal associative research with the population of mining sub-sector companies on the Indonesia Stock Exchange in 2021-2023. The research sample is based on criteria with secondary data types. Based on the test results, ROA and CR have a positive effect on dividend policy. The dividend policy in the form of dividend distribution is determined by the level of profitability, while the dividend policy in the form of dividends is determined by the presence of cash. The research results also prove that the sample entities have made profitability and cash levels the basis for dividend policy. Further research develops by adding other variables that form the basis of dividend policy and allows the use of mediating or moderating variables to improve the quality of research results.
Macro Economics Perspective on Sustainability Development Goals (SDGs) Indexs in 5 ASEAN Country Alamsyahbana, Muhammad Isa; Chartady, Rachmad; Bahri, Syaiful; Antania, Livia
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 1 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan, 2025)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i1.856

Abstract

This study aims to explore the relationship between macroeconomic factors (GDP, inflation, dollar exchange rate) and the achievement of the Sustainable Development Goals (SDGs) in Indonesia, Singapore, Thailand, the Philippines, and Malaysia. This quantitative research uses secondary data in the form of panel data from the 2017-2022 period. The data collection technique was carried out through secondary data collection, while the data analysis used panel regression with EViews 12 software. The results show that the inflation rate has a significant effect on the achievement of the SDGs, while GDP and the dollar exchange rate do not have a significant relationship. These findings emphasize the importance of controlling inflation in supporting sustainable development and provide insights for policymakers to design more effective development strategies.  
Pengaruh Leverage, Capital Intensity, Sales Growth, dan Ukuran Perusahaan terhadap Tax Avoidance Firmansyah, Muhammad Yusuf; Bahri, Syaiful
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 6 No. 3 (2022): Oktober
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jppsh.v6i3.53401

Abstract

Pajak adalah kontribusi wajib orang pribadi atau badan yang sifatnya memaksa didasarkan undang-undang dan secara langsung tidak mendapatkan imbalan tujuannya untuk pembangunan. Perusahaan berusaha meminimalisir pembayaran pajak karena pajak dapat mengurangi kemampuan ekonomi perusahaan. Kondisi tersebut menyebabkan perusahaan meminimalkan beban pajak dengan berbagai cara dan tidak melanggar undang-undang. Penelitian bertujuan menguji dan menganalisis pengaruh leverage, capital intensity, sales growth dan ukuran perusahaan terhadap tax avoidance. Populasi penelitian perusahaan pertambangan listing di BEI periode 2019-2021. Teknik pengambilan sampel nonprobability sampling purposive sampling dengan 42 jumlah observasi. Jenis data penelitian kuantitatif dan sumber data sekunder. Teknik analisis data statistik deskriptif. Semua data sudah diuji asumsi klasik (uji normalitas; uji multikolinieritas; uji autokorelasi; dan uji heteroskedastisitas) sebelum analisis regresi berganda. Hasil pengujian koefisien determinasi, semua variabel indepeden pengaruh terhadap tax avoidance sebesar 5,4%. Hasil penelitian leverage, capital intensity, sales growth, dan ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Peneliti selanjutnya diharapkan memperluas objek dan periode penelitian sehingga hasil uji lebih tinggi dan lebih akurat.
Determinan Konsentrasi Kepemilikan, Kesempatan Investasi, dan Karakteristik Perusahaan Terhadap Good Corporate Governance Prayoga, Mohammad Dicky; Bahri, Syaiful
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol. 6 No. 3 (2022): Oktober
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jppsh.v6i3.53405

Abstract

Meningkatkan kualitas perusahaan dengan cara menerapkan tata kelola perusahaan yang baik (Good Corporate Governance) untuk menjaga kelangsungan operasi dan mengurangi terjadinya kolusi, nepotisme, dan korupsi. Penerapan GCG yang baik akan meningkatkan tingkat kepercayaan. Penelitian ini bertujuan untuk menguji pengaruh konsentrasi kepemilikan, kesempatan investasi, dan karakteristik perusahaan terhadap GCG. Jenis penelitian adalah asosiatif kausal. Populasi penelitian perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2020-2021. Teknik pengambilan sampel purposive sampling dengan sampel penelitian sebanyak 25 perusahaan. Jenis data penelitian kuantitatif dan sumber data sekunder. Teknik analisis data statistik deskriptif, uji asumsi klasik, analisis regresi berganda, koefisien determinasi, dan uji hipotesis. Hasil penelitian konsentrasi kepemilikan berpengaruh terhadap GCG. Meningkatnya hak atas aliran kas dari pemegang saham akan menimbulkan kualitas implementasi GCG. Variabel kesempatan investasi tidak berpengaruh terhadap GCG karena perusahaan yang memiliki kesempatan investasi yang tinggi tidak berarti akan meningkatkan kualitas pengimplementasian GCG. Variabel  karakteristik perusahaan juga tidak berpengaruh terhadap GCG. Tingginya laba bersih tidak menjamin perusahaan tersebut telah melakukan GCG. Rendahnya uji determinasi menunjukan kecilnya pengaruh independen terhadap GCG maka peneliti selanjutnya mengembangkan populasi dan variabel-variabel independen lain seperti budaya perusahaan, peraturan perusahaan, pertumbuhan, umur perusahaan, negara operasional, dan nilai perusahaan.
Co-Authors Adella Dwi Antari Agnes Julianti Agustin Angga Firmansyah Putra Antania, Livia Chartady, Rachmad D.E. Fitriana Dela Winda Puspita Dimas Wahyul Muslimin Dwi Ananta Femi Saputri Dwi Sulistiani Faisol Faisol Febby Anggista Cahyani Firli Dwi Lianingsih Firmansyah, Muhammad Yusuf Hamzah Hamzah Hari Setiono Hari Setiono Hartono, Arif Hartono, Arif Ilmidaviq, Muhammad Bahril Isnaini, Nurdiana Fitri M. Bahril Ilmiddaviq M. Bahril Ilmiddaviq Mardjaningrat, Radina May Mayangsari Maya Novitasari Maya Permata Sari Miranti Tri Lestari Moawiah Alghizzawi Moh. Abdulah Al Faris Muhammad Isa Alamsyahbana Mukti, Lailatul Latifa Nia Rahmadani Norlena Nur Ainiyah Nur Ainiyah Nur Ainiyah Nurdiana Fitri Isnaini Nurdiana Fitri Isnaini Nurdiana Fitriani Nuroniyah Solihah Prayoga, Mohammad Dicky Rian Wahyuda Pratama Rifa Amnia Rifatul Mafrudhoh Rozi, Ainur Safitri, Aidila Safitri Saputri, Diah Ragil Silvya Reza Novita Sari Syaiful Anas Windy Anisa Nur Fadillah Winsa Septi Anggreini Yohanna Putri Arrosyid Yona Octiani Lestari