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All Journal Riset Akuntansi dan Keuangan Indonesia SAR (Soedirman Accounting Review): Journal of Accounting and Business JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Ecces: Economics, Social, and Development Studies Journal of Enterprise and Development (JED) International Journal of Informatics, Information System and Computer Engineering (INJIISCOM)
MUHAMMAD RHEZA RAMADHAN, MUHAMMAD RHEZA
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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PENGARUH THIN CAPITALIZATION RULE PADA LEVERAGE PERUSAHAAN MASUK BURSA DI INDONESIA Ramadhan, Muhammad Rheza; Frandyanto, Satria Agus; Riandoko, Riko
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 2 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i2.4912

Abstract

This research finds the effect of thin capitalization rule implementation to company leverage in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation). The data was processed using paired sample t-test. Based on hand-collected sample of 69 publicity- listed indonesian firms for the 2015 and 2016 year, our paired sample t-test result, descriptive statistic, and correlation test result show that thin capitalization rule can reduce company leverage by 73,8%. Keywords: thin capitalization, tax avoidance, tax aggressiveness, transfer pricing, leverage
PENGARUH TAX AVOIDANCE RISK TERHADAP CASH HOLDING POLICY PERUSAHAAN DI INDONESIA Hardianto, Yudi Tri; Kustiani, Nur Aisyah; Ramadhan, Muhammad Rheza
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017): Vol 2 No 2 (2017): Soedirman Accounting Review Desember 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (968.865 KB) | DOI: 10.20884/sar.v2i2.587

Abstract

This study aims to determine the effect of Tax Avoidance Risk to Cash Holding Company Policy in Indonesia. Tax Avoidance Risk is measured by Cash Effective Tax Rate proxy and Cash Holding Policy is measured by Cash Ratio proxy (cash and cash equivalent divided by total asset or total sales). Based on regression with random effect model on 74 samples, we found that Tax Avoidance Risk has no effect on Cash Holding Policy after controlled by market to book ratio variable, firm size, leverage, capital expenditure, volatility of cash flow, dividend, research and development , Acquisitions, cash flow after tax, and industrial sector.
THE EFFECT OF THIN CAPITALIZATION RULE TO CORPORATE CAPITAL STRUCTURE IN INDONESIA Ramadhan, Muhammad Rheza; Riandoko, Riko .
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 4, No 3 (2017): JMBI VOL 4 NO 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v4i3.17992

Abstract

This research finds the effect of thin capitalization rule implementation to corporate capital structure (debt and equity) in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation). The data was seperated with the leverage above 4:1 and below 4:1. The data was processed using paired sample t-test. Based on hand-collected sample of 76 publicity- listed indonesian firms for the 2015 and 2016 year, we found that the thin capitalization rule significantly affected corporate capital in both the sample with Debt to Equity Ratio above 4:1 and Debt to Equity Ratio below 4:1 and doesn’t significantly affected corporate debt in both the sample with Debt to Equity Ratio above 4:1 and Debt to Equity Ratio below 4:1. 
Is Fiscal Decentralization a means to Poverty Reduction? Kartika, Metasari; Hendarmin, Hendarmin; Ramadhan, Muhammad Rheza
EcceS: Economics, Social, and Development Studies Vol 10 No 2 (2023): December
Publisher : Economics Department, Faculty of Economic and Islamic Business, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/ecc.v10i2.41518

Abstract

The number of poor people in West Kalimantan is still in the second highest position among the provinces in Kalimantan the poverty level in six districts is above the national poverty level. The research aims to determine the impact of fiscal decentralization which is proxied by the General Allocation Fund, education which is proxied by the Average Years of Schooling, and Economic Growth on the number of poor people in the District/City of West Kalimantan Province. This research uses secondary data from 2010-2022. The novelty of this research is the use of the General Allocation Fund variable which is regional income from central transfers. Previous researchers have rarely used the General Allocation Fund variable to see the relationship between transfer funds and poverty alleviation efforts in West Kalimantan Province. In the future, more attention will be paid to the allocation and use of the General Allocation Fund so that it will have an impact on overcoming poverty and using quantitative analysis with panel data regression method, Fixed Effect Model (FEM) approach. The research results found that the general allocation fund variable had a significant and positive effect on the number of poor people. the variable average length of schooling has a significant and negative effect on the number of poor people, and economic growth has an insignificant and positive effect on the number of poor people in the District/City of West Kalimantan Province. The results of this research are the basis for consideration of the West Kalimantan Provincial government policy to eradicate poverty which is carried out thoroughly and comprehensively through the government's role in the form of strengthening fiscal decentralization and improving economic performance in each Regency/City area of ​​West Kalimantan Province.
Potential Security Issues in Implementing IaaS and PaaS Cloud Service Models Erlangga, Wishnu Kusumo Agung; Ramadhan, Muhammad Rheza
International Journal of Informatics, Information System and Computer Engineering (INJIISCOM) Vol 3 No 2 (2022): International Journal of Informatics, Information System and Computer Engineering
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/injiiscom.v3i2.8446

Abstract

As the digital world evolves, so does potential problem that computer users encounter. Cybersecurity threats are still evolving and expanding. Unfortunately, most computer users do not understand this properly. The cloud models offered by various public cloud providers remain concentrated on infrastructure resources, application platforms, and software services despite the recent increase in the popularity of cloud computing. The first step in this study will be a literature review to get an understanding of accessible cloud service models. The papers chosen for the study spans 2010 to 2020. All data was gathered from pertinent and related literature on cyber security and cloud computing. The following tenets serve as the foundation for this architecture. First, in the described architecture, the perimeter scanner serves as the first entry point for external cyberattacks. Firewall and other security layers become next barriers if the attack can get past first layer. On the other side, the machine learning system will detect every successful assault that gets past the security layers. As a result, there are numerous viewpoints and categorization systems for diverse attacks. It is possible to advance cyber security research in the context of cloud technology by merging the results of existing studies and developing international guiding standards
Impact of loss of confidence in the UK on the domestic and global economy Ramadhan, Muhammad Rheza
Journal of Enterprise and Development (JED) Vol. 5 No. 2 (2023)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri (UIN) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v5i2.6782

Abstract

Purpose — This research examines the effects of loss of confidence caused by tax cuts in the UK on the domestic and worldwide economies.Method — The G-Cubed model is used to simulate a 5% shock to risk premiums in the UK. G-Cubed is a multi-country, multisector, intertemporal general equilibrium model used to analyse a range of policies in international commerce, tax reform, and environmental regulation. Combining the finest elements of three study fields—econometric general equilibrium modelling, international trade theory, and contemporary macroeconomics—is intended to close the gaps between them.Result — UK currency surplus in non-shocked nations leads to exchange rate decline and capital flight, reducing the capital stock and raising interest rates. Loss of confidence prompts households to discount income, resulting in lower domestic consumption and increased savings, coupled with a decrease in private investment. The UK currency's decline improves net exports but eventually causes a drop in real GDP, with falling investment and consumption exceeding rising net exports. Capital outflows and depreciation lead to inflation, mainly in the short term. However, capital outflows from the UK benefit non-shocked countries by raising capital, investment, capital stock, consumption, and real GDP.Contribution — The present study contributes to the academic literature by offering novel insights into the impact of loss of confidence caused by tax cuts on the economies in both, the UK and other countries, by employing G-Cubed model.
Co-Authors Erlangga, Wishnu Kusumo Agung Frandyanto, Satria Agus Hardianto, Yudi Tri Hendarmin Hendarmin Metasari Kartika, Metasari Nur Aisyah Kustiani, Nur Aisyah Riandoko, Riko Riandoko, Riko .