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All Journal EKONOMIKA45 Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Sistem Informasi, Akuntansi dan Manajemen
Arief Rahman
Universitas Bhayangkara Surabaya
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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SEKULARISME PROSES PENYUSUNAN ANGGARAN BERBASIS PARTISIPATIF DALAM PERSPEKTIF ISLAM Arief Rahman
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 4 No. 1 (2016): Desember: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (584.365 KB)

Abstract

The purpose of this paper is to explain the mechanism of the budget process are subjected to various distortions that lead to secularization in the budgeting process that impact on the neglect of the interests of society. It will also offer the concept of budgeting from an Islamic perspective. This perspective is used to provide another alternative in compiling the budget that focuses on transparency and participation in the budget in favor of the interests of the community with the Islamic perspective.
SEKULARISME PROSES PENYUSUNAN ANGGARAN BERBASIS PARTISIPATIF DALAM PERSPEKTIF ISLAM Arief Rahman
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 1 No. 3 (2022): September : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (662.322 KB) | DOI: 10.55606/jppmi.v1i3.48

Abstract

The purpose of this paper is to explain the mechanism of the budget process are subjected to various distortions that lead to secularization in the budgeting process that impact on the neglect of the interests of society. It will also offer the concept of budgeting from an Islamic perspective. This perspective is used to provide another alternative in compiling the budget that focuses on transparency and participation in the budget in favor of the interests of the community with the Islamic perspective.
Perencanaan Pajak, Beban Pajak Tangguhan dan Manajemen Laba Pada Perusahaan Non Manufaktur Arief Rahman; Muhammad Habibie Al Hamzah; Dita Dwi Novitasari
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.635

Abstract

This study aims to determine the effect of tax planning and deferred tax burden on earnings management listed on the Indonesia Stock Exchange (IDX). The independent variables in this study are Tax Planning and Deferred Tax Burden. At the same time, the dependent variable in this study is Earnings Management. The population in this study consisted of non-manufacturing banking sector companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period, totaling 47 companies. The method of determining the research sample used purposive sampling. Based on the established criteria, the number of samples obtained was 38 companies, and the number of observations was 114. The study results show that partial tax planning and deferred tax burden have a significant effect on earnings management. In contrast, simultaneously, tax planning and deferred tax burden also have a significant effect on earnings management.
Co-Authors Dita Dwi Novitasari Muhammad Habibie Al Hamzah