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PENGARUH VOLUNTARY DISCLOSURE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG SAHAM TERDAFTAR DI INDEKS SYARIAH PADA BURSA EFEK INDONESIA Khaddafi, Muammar
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Research to determine and analyze the effect of voluntary disclosure and corporate social responsibility influence the earnings response coefficient at manufacturing company whose shares listed on Shariah Index in Indonesia Stock Exchange. Population to be studied in this research is the entire Manufacturing Company in Indonesia Stock Exchange 2012-2014 period the shares registered in Shariah Index. Selection of the samples was determined by using purposive sampling method with the purpose to obtain a representative sample that is representative of the data to be observed in accordance with the criteria there were 30 Company. Research where the Voluntary Disclosure positive and significant impact on the companys Earning Response coeficient listed on the Jakarta Islamic Index. Corporate Social Responsibility positive and significant impact on the companys Earning Response coeficient listed on the Jakarta Islamic Index. Voluntary Disclosure and Corporate Social Responsibility positive and significant impact on the companys Earning Response coeficient listed on the Jakarta Islamic Index.
PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN UTANG MELALUI KEBIJAKAN DEVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI TAHUN 2015-2017) Khaddafi, Muammar; syahputra, Eggy
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (988.544 KB) | DOI: 10.29103/jak.v7i2.1849

Abstract

This study aimed to determine the Effect of Profitability directly or indirectly on Debt Policy through Dividend Policy on Manufacturing Companies listed on the Stock Exchange in 2015-2017. This study used secondary data in the form of financial statements of Manufacturing Companies listed on the Stock Exchange in 2015-2017 which were accessed on ww.idx.com. The study population was 851 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample is 38 companies selected using the Purposive sampling method. This quantitative study used path analysis to analyze the data with the help of SPSS 16.0. The results showed that profitability negatively influenced debt policy, dividend policy did not influence debt policy, and profitability negatively influenced the dividend policy of manufacturing companies.
ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR THE FOUR MAXIMS(STUDI KASUS SAMSAT KABUPATEN PASAMAN BARAT PROVINSI SUMATRA BARAT) Khaddafi, Muammar; Darwin, Annesa Dianty
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2018): Agustus 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.925 KB) | DOI: 10.29103/jak.v6i2.1829

Abstract

This study was conducted to determine the imposition of a progressive tax rate on motor vehicle taxes based on The Four Maxims in Pasaman Barat Regency, Sumatra Barat. The method used in this study was a qualitative descriptive method. The type of data used in this study was primary and secondary data. Data collection techniques in this study were interviews, observations, and documentation. The purpose of this study was to determine how to impose a progressive tax rate on motorized vehicle tax based on four principles of tax collection. The results show that the tax principle as still appropriate and relevant to be applied, namely the principles of tax collection proposed by Adam Smith, which are equality, legal certainty, the convenience of payment, and principles efficiency (economic of collection).
ANALISIS PERBANDINGAN RETURN DAN RISK (STUDI PADA SAHAM SYARIAH DAN SAHAM KONVENSIONAL LQ45 PERIODE (2012-2016) Khaddafi, Muammar; Ferdiansyah, Ferdiansyah
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2017): Februari 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.49 KB) | DOI: 10.29103/jak.v5i1.1811

Abstract

This study aims to analyze the comparison of Return  and Risk study in syariah Stocks and convensional stocks LQ45 Indeks in companies listed on the Indonesia Stock Exchange by using Purposive Sampling by comparing the rate of return and risk of these shares. The method used is the Independent Sample T-test and comparing the performance of mutual funds using the Jensen Test during the period 2012-2016,  the results showed that there was no significant difference between the rate of return and risk of the Syariah Stock and Conventional Stock Index during the 2012-2016 period.
RISK MANAGEMENT IMPLEMENTATION MODEL IN MODERATING RISK RELATIONSHIP BASED ON INTERNAL AUDIT Muammar Khaddafi; Mohd Heikal; Falahuddin F
MORFAI JOURNAL Vol. 1 No. 2 (2022): January
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.127 KB) | DOI: 10.54443/morfai.v1i2.103

Abstract

This study aims to examine and analyze the influence of the Internal Audit Position on the Success of Risk Based Internal Audit, the influence of Top Management Commitment on the Success of Risk Based Internal Audit, the effect of Training on the Success of Risk Based Internal Audit, the Effect of Policy Framework on the Success of Risk Based Internal Audit, the Influence of the Communication Process. on the success of Risk Based Internal Audit, the Role of Risk Management Implementation in moderating the relationship between the Influence of Internal Audit Position, Top Management Commitment, Training, Policy Framework, and Communication on the Success of Risk Based Internal Audit.This research makes all inspectors who have a Functional Auditor Position Certificate at the district / city inspectorates in Aceh province as a population and sample. The results of this study indicate that the variables of internal audit position, top management commitment and application of risk management have no effect on the success of risk based internal audit. Meanwhile, training and policy framework variables have a positive and significant effect on the success of risk based internal audit. Communication variables were found to have no effect on the success of risk based internal audit.The moderating role of the risk management application variable is able to moderate the top management commitment, training and policy framework variables on the success of risk based internal audit. Meanwhile, the application of risk management does not moderate the influence variables of the internal audit position and communication variables on the success of risk based internal audit
ANALISIS PERBANDINGAN RETURN DAN RISK (STUDI PADA SAHAM SYARIAH DAN SAHAM KONVENSIONAL LQ45 PERIODE (2012-2016) Muammar Khaddafi; Ferdiansyah Ferdiansyah
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2017): Februari 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v5i1.1811

Abstract

This study aims to analyze the comparison of Return  and Risk study in syariah Stocks and convensional stocks LQ45 Indeks in companies listed on the Indonesia Stock Exchange by using Purposive Sampling by comparing the rate of return and risk of these shares. The method used is the Independent Sample T-test and comparing the performance of mutual funds using the Jensen Test during the period 2012-2016,  the results showed that there was no significant difference between the rate of return and risk of the Syariah Stock and Conventional Stock Index during the 2012-2016 period.
Analisis Kinerja Keuangan untuk Mengukur Tingkat Kesehatan Koperasi Simpan Pinjam Syariah di Kota Lhokseumawe Khaddafi, Muammar; Apriani, Novi
Jurnal EMT KITA Vol 5, No 1 (2021): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i1.407

Abstract

This study aims to analyze the soundness level of financial performance at the Sharia Savings and Loan Cooperative in Lhokseumawe City and the cooperative which has the highest financial performance level. The samples of this research are the KPN KOPERISMA Cooperative, the Tunas Baru KPN Cooperative, the Muammalat Sejahtera Employee Cooperative, the Al Ummah Dayah Ulumuddin Islamic Boarding School Cooperative, the Kriya Sakti Cooperative (KOPINKRA), and the KPN Tiga Serangkai Cooperative. The data used are the 2018 financial statements of each cooperative, the method of data analysis used is the assessment of the financial performance of the sharia savings and loan cooperatives. The results showed that: 1) KOPERISMA Cooperative got a score of 77.25 with the predicate Fairly healthy, 2) KPN Tunas Baru Cooperative got a score of 73.55 with the predicate Fairly Healthy.
PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN UTANG MELALUI KEBIJAKAN DEVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI TAHUN 2015-2017) Muammar Khaddafi; Eggy syahputra
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v7i2.1849

Abstract

This study aimed to determine the Effect of Profitability directly or indirectly on Debt Policy through Dividend Policy on Manufacturing Companies listed on the Stock Exchange in 2015-2017. This study used secondary data in the form of financial statements of Manufacturing Companies listed on the Stock Exchange in 2015-2017 which were accessed on ww.idx.com. The study population was 851 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample is 38 companies selected using the Purposive sampling method. This quantitative study used path analysis to analyze the data with the help of SPSS 16.0. The results showed that profitability negatively influenced debt policy, dividend policy did not influence debt policy, and profitability negatively influenced the dividend policy of manufacturing companies.
INTERNAL FACTOR OF SYSTEMAMTIC RISK MODEL WITH INFORMATION TECHNOLOGY AS INTERVENING VARIABLES TO INCREASING QUALITY OF GOVERNMENT FINANCIAL REPORTS IN INDONESIA: ACTUAL CASE FROM RIAU ISLAND PROVINCE Am. Riyadi; Muammar Khaddafi; Fuadi F; Falahuddin F; Rico Nur Ilham
MORFAI JOURNAL Vol. 1 No. 1 (2021): October
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (387.993 KB) | DOI: 10.54443/morfai.v1i1.13

Abstract

For the realization of the vision and mission of the Riau Islands Provincial Government, improving the competence of human resources in employees is an important aspect. Human Resources is the most important asset in the company. However, in practice it is not easy for organizations to make HR as a useful asset. Organizations need to implement a competency-based HR system to eliminate conflicts between organizations and employees, because in modern management philosophy, employees are human beings who have needs, expectations that need to be heard along with potential and competencies that can be developed to achieve organizational performance and performance. The purpose of this study was to determine the direct and indirect effect of the variable competence of human resources, job relevant information and financial planning on the quality of financial reports as well as through information technology. This study uses primary data derived from questionnaires and secondary data obtained from books and related literature. The data analysis technique uses the SEM version 3.0 tool. As for the results of this study, there is a direct influence of the Financial Planning variable on the Information Technology variable having a positive path coefficient. The direct influence of the Financial Planning variable on the Financial Statement Quality variable has a positive path coefficient. The direct influence of the Information Technology variable on the Financial Statement Quality variable has a path coefficient of positive. The direct influence of the Human Resources Competency variable on the Information Technology variable has a positive path coefficient. The direct influence of the Human Resources Competency variable on the Financial Statement Quality variable has a positive path coefficient. Variable direct effect Job Relevant Information on Information Technology variables has a path coefficient of positive. The direct influence of the Job Relevant Information variable on the Financial Statement Quality variable has a positive path coefficient.
Analisis Kinerja Keuangan untuk Mengukur Tingkat Kesehatan Koperasi Simpan Pinjam Syariah di Kota Lhokseumawe Muammar Khaddafi; Novi Apriani
Jurnal EMT KITA Vol 5 No 1 (2021): JANUARY-JUNE 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i1.407

Abstract

This study aims to analyze the soundness level of financial performance at the Sharia Savings and Loan Cooperative in Lhokseumawe City and the cooperative which has the highest financial performance level. The samples of this research are the KPN KOPERISMA Cooperative, the Tunas Baru KPN Cooperative, the Muammalat Sejahtera Employee Cooperative, the Al Ummah Dayah Ulumuddin Islamic Boarding School Cooperative, the Kriya Sakti Cooperative (KOPINKRA), and the KPN Tiga Serangkai Cooperative. The data used are the 2018 financial statements of each cooperative, the method of data analysis used is the assessment of the financial performance of the sharia savings and loan cooperatives. The results showed that: 1) KOPERISMA Cooperative got a score of 77.25 with the predicate Fairly healthy, 2) KPN Tunas Baru Cooperative got a score of 73.55 with the predicate Fairly Healthy.