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All Journal Civil Law Jurnal Agroqua: Media Informasi Agronomi dan Budidaya Perairan MATAPPA: Jurnal Pengabdian Kepada Masyarakat Jurnal Ruaya : Jurnal Penelitian dan Kajian Ilmu Perikanan dan Kelautan Grouper: Jurnal Ilmiah Perikanan Jurnal Industri Kreatif dan Kewirausahaan Kuriositas: Media Komunikasi Sosial dan Keagamaan Journal of Marine and Coastal Science Management and Accounting Expose Journal of The Civil Engineering Student JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Jurnal Pengabdian Masyarakat Tjut Nyak Dhien Jurnal Ruaya : Jurnal Penelitian dan Kajian Ilmu Perikanan dan Kelautan
Muhammad Arief
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Veterinary Other

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Journal : JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen

 1 
Analisis Penerapan Perencanaan Pajak Melalui Metode Penyusutan dan Revaluasi Aset tetap sebagai Upaya Penghematan Pembayaran Pajak Penghasilan Badan pada PT Chitra Kalpika Mas Mitha Ramadhani; Muhammad Arief; Rizki Filhayati Rambe
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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This study aims to determine whether the application of tax planning through the depreciation method and fixed asset revaluation can save the payments of corporate income tax at PT Chitra Kalpika Mas. The analysis process used is quantitative descriptive analysis, which starts with data collection, describes and then is interpreted for further analysis and is used as a reference in determining the effectiveness of planning in an effort to save on corporate income tax payments.Based on the research result obtained, it shows that the application of tax planning through the depreciation method can save the payment of corporate income tax at PT Chitra Kalpika Mas. While for the implementation of tax planning through revaluation of fixed assets has not been said to be successful in saving payment of corporate income tax at PT Chitra Kalpika Mas, due to the Final PPh that must be paid by the company as a result of revaluing fixed assets.
Analisis Audit Kepatuhan Standar Pelayanan Minuman Angkutan Kereta API Penumpang di Stasiun Besar Medan Nadia Khairunnisa; Muhammad Arief
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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This research is a qualitative descriptive study that aims to determine or describe the concept of whether the compliance audit consisting of tangible, reliability, responsiveness, assurance, empathy, has been carried out according to the minimum service standards of passenger train transportation at Medan Besar stations or not. The minimum service standard itself is the minimum service size that must be met by service providers in providing services to service users which must be completed as obligations and promises to the community in the context of quality, fast, easy, affordable and measurable services. This study took 3 respondents, consisting of the service division at PT KAI Divre 1 SU, the legal division at PT KAI Divre 1SU, and train passengers. Methods of data collection using interview techniques, observation and documentation. The results of the study indicate that obedience as an operator of railway facilities related to tangible, reliability, responsiveness, assurance, empathy in the implementation of compliance audits of minimum service standards for passenger trains at large stations in Medan to fulfill passenger satisfaction, has been carried out well, although it has not been fully carried out and so on. must be repaired. This can be seen from the level of satisfaction of the passengers who still have findings and complaints.
Strategi Adaptasi Perusahaan GPS Finance pada Kepatuhan Pajak Material PPH Pasal 21 Selama Masa Pandemi Covid-19 Tahun 2020/2021: Studi Kasus Kantor GPS Finance Medan Egha Fierda Putri; Muhammad Arief; Rizki Filhayati Rambe
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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This study aims to find out how the GPS Finance company's strategy in tax reporting on tax incentives during the pandemic to maintain company stability in the future and to determine the impact of the COVID-19 pandemic on PPh 21 tax compliance on GPS Finance. This research is a type of descriptive research, using data collection techniques by means of observation, interviews and documentation. In this study interviewed as many as 7 employees of GPS Finance Medan, as taxpayers with income above PTKP.Tax is a source of income for the state. Covid is an unavoidable pandemic. This pandemic has a touching impact on the country's economy, so a strategy must be carried out so that taxpayer compliance can be realized properly. The phenomenon of a decrease in the number of mandatory income and income GPS Finance which causes the author to be interested in researching. The results of the study show that there is an impact on compliance with PPh 21 tax materials during the COVID-19 pandemic in the 2020/2021 case study of the GPS Finance Medan office. The government also helps taxpayers to maintain economic stability and emerge from the crisis during the pandemic, by issuing Covid-19 incentives for taxpayers in accordance with the requirements of "PPh article 21 borne by the government EKS PMK Number 9/PMK.03/2021".
Pengaruh Struktur Aset, Ukuran Perusahaan dan Pertumbuhan Penjualan terhadap Struktur Modal dan Profitabilitas sebagai Variabel Moderasi pada Perusahaan Sektor Pertambangan yang Listing di Bursa Efek Indonesia Periode 2017-2021 Nuriyaningsih Lubis; Muhammad Arief
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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This study aims to determine the effect of asset structure, company size, sales growth on capital structure and profitability as moderating variables in mining sector companies listed on the Indonesia Stock Exchange in 2017-2021. The total population in this study were 46 companies and the sample in this study was 17 companies with 5 years of research and a total of 85 data were obtained. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that the asset structure had no effect on the capital structure. Firm size has no effect on capital structure. Sales growth affects the capital structure. Profitability affects the capital structure. Profitability does not moderate the influence between asset structure and capital structure. Profitability does not moderate the effect of firm size and capital structure. Profitability does not moderate the influence between sales growth and capital structure.
Pengaruh Likuiditas, Leverage dan Profitabilitas terhadap Financial Distres dengan Ukuran Perusahaan sebagai Varibel Pemoderasi pada Perusahaan Industri dasar dan Kimia yang terdaftar di Bursa Efek Indonesia pada Tahun 2014-2019 Fahri Muhayat; Muhammad Arief; Mhd Karya Satya Azhar
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 2 No 2 (2022): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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This study aims to determine the effect of liquidity, leverage and profitability on financial distress in basic and chemical industrial companies listed on the Indonesia Stock Exchange for the period 2014–2019. The sample in this study were basic and chemical industrial companies listed on the Indonesian Stock Exchange in 2014-2019 using purposive sampling. The data analysis technique used moderated regression analysis.The results of this study indicate that Liquidity, Leverage and Profitability have a significant effect on Financial Distress in basic and chemical industrial companies listed on the IDX for the period 2014 – 2019. Company size can moderate the effect of Liquidity on Financial Distress, but cannot moderate Leverage and Profitability on Financial Distress. in basic and chemical industrial companies listed on the IDX for the period 2014 – 2019.
Pengaruh Current Ratio, Return on Assets dan Fixed Asset Rtio terhadap Debt to Equity Ratio dengan Ukuran Perusahaan sebagai Variabel Moderating (Studi Empiris pada Perusahaan Property dan Real Estate Tahun 2017-2021) Winda Tri Utari; Muhammad Arief
JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Vol 3 No 1 (2023): JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen
Publisher : Universitas Muhammadiyah Enrekang

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Abstract

The purpose of this study was to examine and analyze the effect of current ratio, return on assets and fixed asset ratio on debt to equity ratio with firm size as moderating variable. The approach used in this research is a quantitative approach. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange. The sample in this study used purposive sampling totaling 40 companies. Data collection techniques in this study using documentation techniques. The data analysis technique in this study used descriptive statistical tests, classical assumption tests, model feasibility tests, hypothesis testing and moderated regression analysis.The results of this study prove that partially shows current ratio, return on assets has an effect on debt to equity ratio while fixed asset ratio has no effect on debt to equity ratio. The results of the moderating regression analysis with the residual equation show that firm size cannot moderate the effect of current ratio, return on assets and fixed asset ratioon debt to equity ratio in property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021.
Co-Authors Agung Pamuji Rahayu Akhmad Taufiq Mukti Andi Basuki Boedi Setya Rahardja Buraida Buraida Buyung Adi Dharma Desi Ika Dewi ayu sakdiyyah Dewi, Nina Nurmalia Egha Fierda Putri Eka Indah Raharjo Fahri Muhayat Fitri Nurilah Iswahyudi Iswahyudi Luthfiana Aprilianita Sari Madziatul Churiyah Mitha Ramadhani Muhammad Karya Satya Azhar Nadia Khairunnisa Novika Hidayani Nuriyaningsih Lubis Nurul Malahayati Rachimi . Rani Andrianti Ekaputri Rizki Filhayati Rambe Rizki Fillhayati Rambe Winda Tri Utari Yani Suryani Yenni Marnita