Ahmad Juanda
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KEBIJAKAN KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK Setyawan, Setu; Wahyuni, Endang Dwi; Juanda, Ahmad
Jurnal Reviu Akuntansi dan Keuangan Vol 9, No 3: Jurnal Reviu Akuntansi Dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.036 KB) | DOI: 10.22219/jrak.v9i3.9845

Abstract

This research aims to analyse the effect of financial policy and good corporate governance (GCG) on tax aggressiveness. Financial policies are prokated with leverage, capital intensity and inventory intensity. The GCG used are the institutional ownership, independent Board of Commissioners, audit committees and audit quality. The population is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) period 2016-2017. Sampling method is used purposive sampling and obtained as much as 56 samples. Data analysis techniques use multiple linear regression using the SPSS 23. The results show that financial policies have an effect on tax aggressiveness. While the GCG on the independent Proxy Commissioner and Audit Committee has an effect on tax aggressiveness, while the other proxies are the ownership of the insitution and audit quality does not affect the aggressiveness of the tax.
PENGARUH FINANCIAL LEVERAGE , ROI, ROE, REPUTASI AUDITOR, DAN REPUTASI UNDERWRITER TERHADAP TINGKAT UNDERPRICING SAHAM PADA SAAT IPO DI BEI Assari, Hestytia Nirmala; Juanda, Ahmad; Suprapti, Eny
Jurnal Reviu Akuntansi dan Keuangan Vol 4, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (511.013 KB) | DOI: 10.22219/jrak.v4i1.4927

Abstract

The purpose of this research is to prove that financial leverage, ROI, ROE, auditor reputationand underwriter reputation have an effect on underpricing during IPO. The type of this researchis associative, the population of this study is a company that conducts initial public offering(IPO) in BEI year 2007-2012. Sampling was done using purposive sampling. Types of data usedare qualitative and quantitative data. The results of this study indicate that the variables offinancial leverage (DER), ROI, ROE, Reputation Auditor, and Reputation Underwriter simultaneously affect the level of underpricing of stocks as evidenced by the F-test results of 3.100 witha significance level smaller than 0, 05 which is 0,014. While the test results partially (Test T)shows that only the underwriter reputation only variables that have a significant effect on thelevel of underpricing the stock.Ke ywords: financial leverage, ROI, ROE, auditor reputation, underwriter reputation, underpricing
ANALISA HISTORIS-DIALEC-TICAL DAN PENERAPAN SISTEM PENGENDALIAN MANAJEMEN Juanda, Ahmad
Jurnal Bestari No 30 (2000)
Publisher : Jurnal Bestari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3564.283 KB)

Abstract

Analisa Historis-dialectical menekankan pada perkembangan historis organisasi terutama dalam memahami fase-fase sejarah organisasi karena melalui pemahaman ini sistem pengendalian manajemen dapat disesuaikan dengan karakteristik masing-masing.
ANALISIS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERBANKAN SYARIAH INDONESIA BERDASARKAN ISLAMIC SOCIAL REPORTING INDEX Sawitri, Desy Retma; Juanda, Ahmad; Jati, Ahmad Waluya
Jurnal Reviu Akuntansi dan Keuangan Vol 7, No 1: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (808.638 KB) | DOI: 10.22219/jrak.v7i1.12

Abstract

The purpose of this research is to evaluate the data shown by Corporate Social Responsibility atshareea banks in Indonesia, which analyzed by ISR index. This research used a sampling method.The samples which are used for the purpose of this research are the purposive sampling takenfrom shareea banks at Indonesia which already registered on 2015 and 2016. The result of thisresearch showed that Indonesia Muamalat Bank scored the highest at CSR at 86% and disclosed consistently, while Victoria Bank of Indonesia scored the lowest at 54%. The data alsoshowed that there were four shareea banks which ranked as very informative, they were: Indonesia Muamalat Bank, Shareea Bank of Indonesia Nation, Mandiri Shareea Bank, and CentralAsia Bank. There were also five shareea banks which simply ranked informative, they were:Mega Shareea Bank, Shareea Bank of Indonesia Citizen, Bukopin Shareea Bank, Shareea Bankof Banten of West Java and Panin Shareea Bank. Last, there were two banks which are evaluated as less informative namely Shareea Bank of Maybank Indonesia and Victoria ShareeaBank.Keywords: Corporate Social Responsibility, ISR index, Shareea Banks
Analisis Pengungkapan Corporate Social Responsibility Perbankan Syariah Indonesia Berdasarkan Islamic Social Reporting Index Sawitri, Desy Retma; Juanda, Ahmad; Jati, A Waluya
Kompartemen: Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. XV No.2, September 2017
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v15i2.1876

Abstract

The purpose of this research is to evaluate the data shown by Corporate Social Responsibility at shareea banks in Indonesia, which analyzed by ISR index. This research used a sampling method. The samples which are used for the purpose of this research are the purposive sampling taken from shareea banks at Indonesia which already registered on 2015 and 2016. The result of this research showed that Indonesia Muamalat Bank scored the highest at CSR at 86% and disclosed consistently, while Victoria Bank of Indonesia scored the lowest at 54%. The data also showed that there were four shareea banks which ranked as very informative, they were: Indonesia Muamalat Bank, Shareea Bank of Indonesia Nation, Mandiri Shareea Bank, and Central Asia Bank. There were also five shareea banks which simply ranked informative, they were: Mega Shareea Bank, Shareea Bank of Indonesia Citizen, Bukopin Shareea Bank, Shareea Bank of Banten of West Java and Panin Shareea Bank. Last, there were two banks which are evaluated as less informative namely Shareea Bank of Maybank Indonesia and Victoria Shareea Bank.Keywords: Corporate Social Responsibility, Shareea Banks, ISR index.
KETERGANTUNGAN SISTEM MONETER NEGARA-NEGARA MUSLIM DAN UPAYA MENGATASINYA Juanda, Ahmad
Jurnal Bestari No 34 (2002)
Publisher : Jurnal Bestari

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Abstract

Pergeseran dari sistem yang ada ke suatu sistem Islam adalah tidak mungkin tanpa sejumlah reformasi sosial-ekonomi, hukum dan kelembagaan. Oleh kerean itu tidaklah mungkin untuk mengahpuskan bunga tanpa melakukan penataan keuangan alternatif dan kelembagaan riil. Hal ini bukanlah sesuatu yang mustahil, palagi bila ada kecendrungan bahwa sistem konvesional mengalami krisis.
PENGARUH ASIMETRI INFORMASI DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018 Hidayat, Ayu Apriliani; Juanda, Ahmad; Jati, Ahmad Wajuya
Jurnal Akademi Akuntansi Vol 2, No 2 (2019): Jurnal Akademi Akuntansi
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.696 KB) | DOI: 10.22219/jaa.v2i2.10511

Abstract

This study aims to examine the relation of information asymmetry and leverage to earnings management in mining companies listed at Indonesian Stock Exchange. Earnings  management as the dependent variabel is measured by discretionary accruals. The populations of this study were all mining companies that listed at Indonesian Stock Exchange period 2016-2018. The sample used in this research is about 24  companies through purposive sampling method. The methode of analysis used in this study is panel data regression. The results showed that the  information asymmetry hasn?t been approved for having significant and negative relation on earnings management. However, leverage have significant and positive relation on earnings management.
Pengaruh Keputusan Pendanaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Dengan Kualitas Laba Sebagai Variabel Pemoderasi Jannah, Wardatul; Juanda, Ahmad; Prasetyo, Adi
Jurnal Akademi Akuntansi Vol 2, No 1 (2019): Jurnal Akademi Akuntansi
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.374 KB) | DOI: 10.22219/jaa.v2i1.8360

Abstract

This research aims to know the influence of the dividend policy and funding decisions against the value of the company as well as an influence after the interaction of variable moderation that is the quality of the earnings. Types and sources of data obtained from the financial reports of the company property, real estate, and building construction 2016-2017 year published or to be published on the official website BEI ww.idx.co.id. Engineering data collection is done by the study of librarianship and documentation methods. Technique analysis on the research is conducting a classical assumption before multiple regression test was performed, and performed two model regression testing, i.e. the residual test and model test of interaction (MRA). Based on the results of the research, the author can provide a conclusion that funding decisions take effect against the value of the company, while the dividend policy has no effect against the value of the company. Results after the variable moderation that is giving interaction strengthen the relationship between the dependent variable independent variable.
ANALISIS KINERJA REKSADANA SYARIAH DI PASAR MODAL INDONESIA MENGGUNAKAN METODE SHARPE Wardhani, Raudhah Trisna; Juanda, Ahmad; Syam, Dhaniel
Jurnal Akademi Akuntansi Vol 1, No 1 (2018): Jurnal Akademi Akuntansi
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.383 KB) | DOI: 10.1234/jaa.v1i1.6953

Abstract

The purpose of this study is to analyze the performance of Islamic mutual funds that include stocks, fixed income, mixes, and money markets using Sharpe method. The type of research conducted is quantitative descriptive research. Data collection method in this research is documentation technique with secondary data that is through official website bareksa.com. In performance measurement, in this research, the researcher only use one method only that is a method of shape. The performance of mutual funds using this shaping method can be analyzed using three indicators; the rate of return of mutual fund, the risk of a mutual fund with standard deviation, a method of shape. Based on the calculation of Sharpe can be concluded that the highest performance among Islamic mutual funds that include stocks, fixed income, mix and money market in 2015, 2016, 2017 is sharia mutual fund shares. Sharia mutual fund shares can be said to be the highest because in the three performance indicators mentioned above mutual funds sharia shares obtain the highest results when compared with other types of mutual funds sharia.