Garuda - Garba Rujukan Digital

p-Index From 2019 - 2024

1.891

P-Index

This Author published in this journals

All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI Journal on Education Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Riset Akuntansi Kontemporer Widya Akuntansi dan Keuangan Jurnal Ilmiah Wahana Pendidikan International Journal of Entrepreneurship and Business Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management

Mohamad Rafki Nazar

Universitas Telkom

Author-ID : 4161389

Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 14 Documents Claim Missing Document

Claim Missing Document

Articles

1 2

PROFITABILITAS, UKURAN PERUSAHAAN, DAN NILAI PERUSAHAAN TERHADAP PRAKTIK PERATAAN LABA Hermawati Nurciptaning Arum; Mohamad Rafki Nazar; Wiwin Aminah
JRAK Vol 9 No 2 (2017): Oktober 2017
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Income smoothing is strategy where management increases or decreases profits to reduce fluctuation. Income smoothing is common form of profit management. Income smoothing measured using Eckel Index which can distinguish between companies that did and did not undertake income smoothing. Eckel uses CV for profit and net income. Index which has a result less than 1 is classified as a grader, index which has a result more than 1 is classified as nongrader. This study aims to determine the effect of profitability, firm size, and value of company on income smoothing. The object using company registered in Jakarta Islamic Index 2011-2015. Sampling technique used in this study is purposive sampling. Analytical method used in this study is logistic regression. The results show that profitability, company size, and value of company simultaneously influence income smoothing. Partially, profitability and company size significantly negative direction of income smoothing, the value of the company have significant influence with a positive direction toward the practice of income smoothing.

Pengaruh Ukuran Perusahaan, Profitabilitas, Ukuran Kantor Akuntan Publik (Kap), Dan Kompleksitas Terhadap Audit Report Lag Ivana Nurhidayati; Mohamad Rafki Nazar; Febrial Pratama
Jurnal Widya Akuntansi dan Keuangan Vol 3 No 2 (2021): Widya Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/widyaakuntansi.v3i2.1766

The purpose of this research to determine the simultaneous and partial effects of the variables of company size, profitability, KAP size, and complexity on audit report lag. This research method is quantitative. The research used purposive sampling technique in obtaining samples. There were 35 samples that were observed for four years, and obtained a sample of 140 mining sector companies listed on the IDX during the 2016-2019 period. Regression analysis is panel data using software E-Views 11. This study can show that partially company size and complexity have positive effect on audit report lag, profitability has negative effect on audit report lag, while KAP size has no effect on audit report lag.

Investor Sentiment Stock Price on Indonesia Stock Exchange Mohamad Rafki Nazar
International Journal of Entrepreneurship and Business Management Vol. 1 No. 2 (2022)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

This study aims to obtain the results of how much value is formed from the relationship between issues and stock prices, and how the dynamics that occur between issues on stock prices and any increase or decrease in stock prices are related to repetitive issues. The technique used in this research is using Social Network analysis, Investment, Market Effiesient, Market Analysis, sentiment analysis, the data used is based on User Generated Content (UGC), where the data is taken from social media which contains content created in looking for issues related to stock prices, and the movement of rising and falling stock prices taken from the IDX. The result of this research are stock issues are influenced by positive sentiment from the market with a positive response of 81% and a negative 19%. In addition, 63% are influenced by micro (small) scale external issues. The classification results generated using the Suppori Vector Machine (SVM) model are more suitable than the Naïve Bayes Classifier (NBC)

PENGARUH KARAKTER EKSEKUTIF, CAPITAL INTENSITY, DAN KEPEMILIKAN KELUARGA TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018) Rd. Mohd. Raditya Ekaputra Tj; Mohamad Rafki Nazar; Ardan Gani Asalam; Asmaul Husna
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Penelitian ini bertujuan untuk menguji bukti empiris baik secara simultan maupun secara parsial mengenai pengaruh karakter eksekutif, capital intensity, dan kepemilikan keluarga terhadap tax avoidance pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Penelitian ini terdiri dari 50 sampel perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Sampel diperoleh secara purposive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis statistik deskriptif dan analisis regresi data panel dengan menggunakan Eviews 10. Hasil penelitian ini menunjukkan bahwa karakter eksekutif, capital intensity, dan kepemilikan keluarga berpengaruh secara simultan terhadap tax avoidance. Secara parsial, capital intensity dan kepemilikan keluarga berpengaruh terhadap tax avoidance. Sedangkan karakter eksekutif tidak berpengaruh terhadap tax avoidance.

Analisis Faktor-Faktor yang Berpengaruh terhadap Keputusan Pembelian di E-Commerce Tokopedia Mohamad Rafki Nazar; Afiva Karina; Kania Khotimah; Shafa Nurul Arafah; Dina Muharani Anggorowati
Journal on Education Vol 5 No 2 (2023): Journal on Education: Volume 5 Nomor 2 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i2.1179

The purpose of this study was to analyze the level of trust, security, and service quality in transactions on purchasing decisions for the Tokopedia application. Descriptive research is the method we use. Using a Likert scale, a survey method was used for sampling. We use multiple linear regression to test this hypothesis. The findings show that the variables of security, trust, and service quality have a significant effect on Tokopedia purchasing decisions, while the variables of reliability and security also have a significant effect.

Mengevaluasi Efektivitas Praktik Audit Crytopcurrency dalam Teknologi Blockchain Mohamad Rafki Nazar; Ananda Maulida; Ayra Ramadhina Zahra; Defina Damayanti; Wardanianti Sari Rahayu
Journal on Education Vol 5 No 2 (2023): Journal on Education: Volume 5 Nomor 2 Tahun 2023
Publisher : Departement of Mathematics Education

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

In the current era of revolution 4.0, cryptocurrency has emerged, namely paying using digital. Technology that can be required in terms of recording and managing in various transactions. So that no third parties are needed in the transaction system and can cause more transparency in the financial transaction system. The purpose of the research study is to examine the influence in blockchain technology in audit practice. Research Methods use qualitative methods by searching for various existing literature sources. The results of this study have a positive impact on blockchain in cryptocurrency audit practices, in conducting validation and transactions there is ease in using technology and guarantees of reliable data and integrity and can obtain payments in a timely manner.

Pengaruh Era Digital terhadap Dunia Akuntansi Mohamad Rafki Nazar; Ira Ariani; Lalita Paffa Natania; Dembi Tri Al-fikri
Jurnal Pendidikan Tambusai Vol. 7 No. 1 (2023): April 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (70.902 KB)

Tujuan dari penelitian ini adalah menkaji pengaruh era digital terhadap dunia akuntansi. Era digital merupakan era dimana semua orang akan mudah dalam memperoleh informasi dan berkomunikasi. Sekarang ini perkembangan digital telah merubah dunia dari semua sisi, karena era digital muncul untuk merubah teknologi masalalu menjadi lebih praktis dan modern. Adanya era digital akan menjadi kesempatan besar untuk berkembang. Maka dari itu, digital harus bisa dikuasai karena dapat membantu dalam mempermudah dan mempercepat proses dalam pekerjaan. Salah satunya dengan adanya software akuntansi yang akan mempermudah pekerjaan akuntansi. Mengacu pada penelitian terdahulu, bahwa seorang akuntan itu memiliki tantangan untuk bisa menguasai teknologi, karena era digital teknologi akan melekat pada segala aktivitas. Oleh karena itu, penelitian ini dirasa perlu dengan menggunakan data yang lebih terbaru. Keterkaitan antara era digital dan akuntansi dipengaruhi oleh perkembangan teknologi, yang khususnya pada system keamanan informasi terkait asset-aset yang kritis yag akan mempermudah dalam mengakses data ataupun laporan keuangan. Hasil dari penelitian ini menunjukkan bahwa jika perusahaan dan karyawan sama-sama mempersiapkan semuanya dengan matang maka penggunaan software atau aplikasi digital ini akan terasa manfaat dan kegunaannya terhadap efektivitas kerja demi mencapai tujuan perusahaan.

Pengaruh Sistem Reservasi Ruang Diskusi Open Library Berbasis Website Terhadap Produktivitas Civitas Akademik Telkom University Mohamad Rafki Nazar; Agung Kurniawan; Fani Irdina; Shabrina Novita Maulani; Shely Sukmana Putri
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 6 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

This study is motivated by the rapid development of science and technology, one of which is in the field of information technology. As technology develops, companies and government agencies use computer systems as a tool to make work easier. Telkom University Open Library as one of Telkom University's academic supports is also inseparable from the use of technology, one of which is by using a website-based discussion room reservation system. This study aims to determine the effect of the website-based Open Library discussion room reservation system on the productivity of the Telkom University academic community. Based on the results of the discussion, it was found that this website-based discussion room reservation system makes it easy for the Telkom University academic community in data collection and reporting as well as in making it easier for students to order Open Library discussion rooms.

Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Mohamad Rafki Nazar; Muhammad Riyan Pahlevi
SEIKO : Journal of Management & Business Vol 6, No 1 (2023): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i1.4265

Penelitian ini bertujuan untuk mengetahui hasil pengujian faktor pemahaman perpajakan, sanksi perpajakan, dan kualitas pelayanan terhadap kepatuhan wajib pajak kendaraan bermotor pada Samsat Kota Makassar Wilayah 1. Teknik penentuan sampel menggunakan simple random sampling dengan jumlah sampel sebanyak 100 wajib pajak. Pengujian analisis menggunakan regresi linear berganda dengan IBM SPSS 25. Hasil pengujian menunjukkan bahwa faktor pemahaman perpajakan, sanksi perpajakan, dan kualitas pelayanan berpengaruh terhadap kepatuhan wajib pajak kendaraan bermotor di Samsat Kota Makassar Wilayah 1. Kata Kunci : Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor, Pemahaman Perpajakan, Kesadaran Wajib Pajak,

PENGARUH KEPEMILIKAN MANAJERIAL, GROSS PROFIT MARGIN, COMPANY SIZE DAN VARIABILITAS HARGA POKOK PENJUALAN TERHADAP PEMILIHAN INVENTORY VALUATION METHOD Mohamad Rafki Nazar; Rr. Sri Saraswati; Ahmad Al Fayyaadh
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 7, No 2 (2023): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v7i2.2180

Pemilihan metode penilaian persediaan merupakan salah satu hal yang penting bagi perusahaan, karena semua keputusan yang diambil memiliki konsekuensi dalam hal laba. Tujuan penelitian ini untuk menganalisis pengaruh secara simultan dan parsial dari kepemilikan manajerial, gross profit margin, company size dan variabilitas harga pokok penjualan terhadap pemilihan inventory valuation method. Metode dalam penelitian ini menggunakan metode kuantitatif dengan pengumpulan data menggunakan teknik purposive sampling. Penelitian ini memiliki 216 data observasi yang didapat dari 36 perusahaan sub sektor industri barang konsumsi terdaftar di BEI 2016-2021. Metode analisis pada penelitian adalah analisis regresi logistik dengan menggunakan software SPSS 25. Hasil penelitian menunjukkan bahwa kepemilikan manajerial, gross profit margin, company size dan variabilitas harga pokok penjualan berpengaruh secara simultan terhadap inventory valuation method. Kepemilikan manajerial, gross profit margin, company size berpengaruh secara parsial terhadap pemilihan inventory valuation method. Sedangkan variabilitas harga pokok penjualan tidak berpengaruh secara parsial terhadap inventory valuation method.

Co-Authors Abieta Fahlevi Afiva Karina Agung Kurniawan Ahmad Al Fayyaadh Ananda Maulida Ardan Gani Asalam Ayra Ramadhina Zahra Defina Damayanti Dembi Tri Al-fikri Dina Muharani Anggorowati Fani Irdina Fatahurrazak Fatahurrazak Febrial Pratama Hermawati Nurciptaning Arum Ira Ariani Ivana Nurhidayati Kania Khotimah Lalita Paffa Natania Muhammad Riyan Pahlevi Nadiya Fadhilah Nerissa Arviana Rd. Mohd. Raditya Ekaputra Tj Roma Tua Rr Sri Saraswati Shabrina Novita Maulani Shafa Nurul Arafah Shely Sukmana Putri Wardanianti Sari Rahayu Wiwin Aminah

Title

Found 14 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 14 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 14 Documents
Search