Article Per Year (5 Year)
p-Index From 2019 - 2024
0.61
P-Index
This Author published in this journals
All Journal JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Cakrawala Ilmiah Jurnal Riset Akuntansi Soedirman
Muhamad Safiq
Unknown Affiliation
Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
TEORI PROSPEK DAN KONSERVATISMA LAPORAN KEUANGAN Muhamad Safiq; Jogiyanto HM; Supriyadi Supriyadi; Ertambang Naha
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 5, No 1 (2019): Vol 5, No. 1 (2019)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.217 KB) | DOI: 10.34204/jiafe.v5i1.1544

Abstract

This research was aimed to test the influence of incentive contract framing (framing effect) and class action (certainty effect) to financial reporting decision. Beside that, this research also investigated the interaction influence between framing effect and certainty effect. This research used laboratorium experiment design 2x2 between subjects. Experiment subjects were business students (MM and Maksi) Gadjah Mada University who were acted as management (CFO) with certain criteria. Research results showed that there was an influence of incentive contract framing and class action (litigation) to management’s (CFO) financial reporting decision. Subjects who were the insentive contract framed positively, tended to prepare more conservative financial statement. Vice versa, subjects who were the incentive contract framed negatively, tended to become risk taker, so that management (financial director) tended to prepare less conservative financial statement. But, the interaction result between incentive contract framing variable with class action (litigation) showed insignificant result. measurement problems are thought to affect these insignificant. Future studies are expected to give more attention to these problems.
ANALYSIS OF THE EFFECTIVENESS OF TAX INCENTIVES ON THE TAX COMPLIANCE BEFORE AND DURING THE COVID-19 PANDEMIC (STUDY ON MSME DIGITAL AND MSME NON-DIGITAL) Muhamad Safiq; Sherlyne Balqist Setyo Afrilin
Jurnal Cakrawala Ilmiah Vol. 2 No. 4: Desember 2022
Publisher : Bajang Institute

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

Abstract

The purpose of this research is to evaluate how the provision of tax incentives PMK No. 82/PMK.03/2021, tax socialization, and tax administration affect tax compliance in the COVID-19 pandemic situation, as well as to determine whether the taxpayer's perspective moderates the relationship between PMK tax incentives No. 82/PMK.03/2021, tax socialization, tax administrative services, and tax sanction on taxpayer compliance. This research utilizes both qualitative and quantitative analysis, as well as secondary and primary data. The number of respondents in this study was composed of 5 respondents who participated in the Focus Group Discussion (FGD) and 258 respondents from the questionnaire data. Non-probability sampling, often known as purposeful sample, was used in this study. The Sequential Equation Model-Partial Least Squares (SEM-PLS) was used to collect data through interviews and web-based surveys. Tax incentives PMK No.82/PMK.03/2021, tax socialization, and tax administrative services all had a positive effect on taxpayer compliance, according to the findings. This demonstrates that the implementation of tax policies based on the Covid-19 condition has the potential to influence taxpayer compliance especially MSMEs in the city and district of Blitar, despite their diverse business backgrounds, knowledge, and ages. Furthermore, in the COVID-19 pandemic, taxpayer perception can influence the relationship between tax incentives PMK No. 82/PMK.03/2021 and tax administrative on taxpayer compliance. In contrast to tax administration, where taxpayer perception cannot moderate its relationship with taxpayer compliance
ARUS KAS OPERASI, STRUKTUR MODAL, KINERJA DAN FINANCIAL DISTRESS Septi Khaenuroh; Muhamad Safiq
Jurnal Riset Akuntansi Soedirman (JRAS) Vol 1 No 2 (2022): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.687 KB) | DOI: 10.32424/1.jras.2022.1.2.8099

Abstract

This study was aimed to test whether the effect of Operating Cash Flow, Capital Structure and Corporate Performance in Predicting Financial Distress. This research used a quantitative approach using data from audited financial statements publicly available on the website www.idx.co.id. The population used in this study are a manufacturing base and chemical industry sector, which are 56 companies. The sampling technique used purposive sampling techniques. It acquired sample of 36 companies. The samples in this study were drawn from the period of 2013 and 2014 and obtain 76 data as the unit of analysis (36 x 2 years). The research hypotheses testing using statistical test and logistic regression. The results showed that the variable operating cash flow, capital structure and performance of the company predict financial distress significantly. Operating cash flow and company's performance affect negatively financial distress. Meanwhile, capital structure has positive effect to financial distress.
Co-Authors Ertambang Naha Jogiyanto HM septi khaenuroh Sherlyne Balqist Setyo Afrilin Supriyadi Supriyadi