Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal ATESTASI : Jurnal Ilmiah Akuntansi
AR Pelu, Muhammad Faisal
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Application Benchmark Behavioral Analysis Model in Supervision and Inspection Tax AR Pelu, Muhammad Faisal; Lannai, Darwis; Rianthy, Gina Anggi
ATESTASI - Jurnal Ilmiah Akuntansi Vol 3 No 1 (2020): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v3i1.377

Abstract

This study aims to determine and describe how the application of methods Benchmark Behavioral Model in the process of supervision and inspection of taxes that have been applied in the North Makassar STO. Data collection method used is the open interview and go directly to the location of the STO North Makassar. This study uses a case study with a qualitative approach. Data analysis method used is descriptive analysis method. The results showed that the method Benchmark Behavioral Model is only used as a reference tool in the supervision and examination but can not be used as the basis for the issuance of tax assessment. Benchmark Behavioral Model also play a role in helping the process of supervision and inspection of taxes for Account Representative so that the process of supervision and inspection can be run efficiently and effectively. This method can also be used as a tool for inspectors to determine the extent of the examination as early guidance examination.
Fair Value Analysis of Shares amidst Fintech Competition Pressure: A Case Study at PT Bank BNI AR Pelu, Muhammad Faisal; Rahim, Syamsuri; Mildazani, Mildazani; Muslim, Muslim
ATESTASI - Jurnal Ilmiah Akuntansi Vol 3 No 2 (2020): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/atestasi.v3i2.518

Abstract

This study aims to determine the fair value of PT. Bank Negara Indonesia Tbk amid pressure from fintech competition. This research uses secondary data. Secondary data needed in this study are financial statements and stock price data of PT. Bank Negara Indonesia (BNI) Tbk, which was listed on the Indonesia Stock Exchange from 2014-2018. The data collection method used in this study is the documentation method. The data analysis method used in this research is quantitative descriptive. This study uses a Discount Cash Flow approach to calculate and determine the fair value of company shares. The results showed that: the cost of equity produces the desired rate of return of investors. Growth obtains a number that will be used to determine the FCFE projection. FCFE shows how efficient a company is in using cash. Terminal Value obtains the value used as the basis for calculating the current value. Discount factor decreases in value every year. Discounted FCFE generates an assumption of value growth every year. Price Value illustrates the assumption that the value obtained in the future is below the value spent. Equity value offers indicative value in terms of potential. Fair value produces value below market value. Bank BNI shares, in the overvalent category. Fintech, with its various innovations and sophistication, has made the role of banks slowly taken over
Co-Authors Darwis Lannai, Darwis Mildazani, Mildazani Rahim, Syamsuri Rianthy, Gina Anggi Yundari, Yundari