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PENGARUH EFEKTIFITAS PENGELOLAAN MODAL KERJA DAN AKTIVA TETAP TERHADAP NET PROFIT MARGIN Rachmat, Radhi Abdul Halim; Halilah, Ii
Jurnal Riset Bisnis dan Investasi Vol 1, No 3 (2015): JURNAL RISET BISNIS & INVESTASI
Publisher : POLITEKNIK NEGERI BANDUNG

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Working capital and fixed assets is an important component in the internal aspects of a company, with an investment in working capital and fixed assets expected the company is able to obtain the maximum level of profitability. This study aims to determine the extent to which influence effectiveness of working capital and the effectiveness of fixed assets to Net Profit Margin. From the test results simultaneously using the F test, it can be concluded that the effectiveness of the management of working capital and fixed assets Net effect on profit margins. From the results of the partial testing using t test, for the dependent variable is the net profit margin then it can be concluded that the effectiveness of the management of working capital is not partial effect on the profit margin ratio and effectiveness of the management of fixed assets partial effect on the profit margin ratio.

Pajak, Mekanisme Bonus dan Transfer Pricing Halim Rachmat, Radhi Abdul
JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN Vol 7, No 1 (2019): JURNAL PENDIDIKAN AKUNTANSI DAN KEUANGAN 2019
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v7i1.15801

AbstractThe practice of transfer pricing is mostly carried out by multinational companies that want high profits through tax avoidance. in addition, bonus giving is also one of the motivations for obtaining high profits. This study aims to examine the effect of tax and bonus mechanisms on the company's decision to conduct transfer pricing. The research population used in this study were manufacturing companies listed on the IDX (Indonesia Stock Exchange) period 2013 - 2017 which amounted to 142 companies and research samples totaling 23 companies using purposive sampling method. The analysis technique used in this study used logistic regression analysis. The results of the research partially indicate that tax has a significant effect on transfer pricing and the bonus mechanism has a significant effect on transfer pricing. The impact of transfer pricing has the potential to harm state revenues in the taxation sector, because companies will divert their taxable profits to countries that have lower tax rates. AbstrakPraktik transfer pricing mayoritas dilakukan oleh perusahaan multinasional yang menginginkan laba tinggi melalui penghindaran pajak. selain itu, pemberian bonus juga merupakan salah satu motivasi untuk mendapatkan laba yang tinggi. Penelitian ini bertujuan untuk meneliti pengaruh pajak dan mekanisme bonus terhadap keputusan perusahaan untuk melakukan transfer pricing. Populasi penelitian yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI (Bursa Efek Indonesia) periode 2013 – 2017 yang berjumlah 142 perusahaan dan sampel penelitiam yang berjumlah 23 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan pada penelitian ini menggunakan analisis regresi logistik. Hasil dari penelitian secara parsial menunjukkan bahwa pajak berpengaruh signifikan terhadap transfer pricing dan mekanisme bonus berpengaruh signifikan terhadap transfer pricing. Dampak transfer pricing berpotensi merugikan pendapatan negara pada sektor perpajakan, dikarenakan perusahaan akan mengalihkan laba kena pajaknya pada negara yang memiliki tarif pajak yang lebih rendahKata Kunci. pajak; mekanisme bonus; praktik transfer pricing

Audit Internal dan Efektivitas Pengendalian Intern Penjualan Halim Rachmat, Radhi Abdul; Sambas Putra, Ivan Gumilar; Halilah, Ii
Jurnal Riset Bisnis dan Investasi Vol 3, No 3 (2017): JURNAL RISET BISNIS & INVESTASI
Publisher : Jurnal Riset Bisnis dan Investasi

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Sales activity plays an important role and needs to be controlled because it affects to the revenue. Sales control requires sales analysis that reveal undesirable developments need to be corrected. Internal Auditors who are not directly involved in operational activities can, therefore, assess all activities. Internal Auditors also provides objective information regarding sales data that will be the basis for management decision making. The purpose of this study is to: determine whether the internal audit on sales activities conducted by the company has been done adequately; determine whether the internal control over sales has been implemented effectively; and determine the role of internal audit in supporting the effectiveness of internal control sales. The authors perform hypothesis testing by doing descriptive analysis and statistical analysis. Based on the results, the effectiveness of internal control can be explained by the Internal Audit role of 63.2%. Aktivitas penjualan memegang peranan penting dan perlu dikendalikan karena dari aktivitas inilah akan terbentuk pendapatan. Pengendalian penjualan memerlukan analisis aktivitas penjualan yang mengungkapkan perkembangan yang tidak diinginkan dan harus dikoreksi. Kedudukan Auditor Internal yang tidak terlibat langsung dalam aktivitas operasional memungkinkan mereka menilai semua aktivitas perusahaan. Audit Internal juga memberikan informasi yang objektif menyangkut keakuratan data penjualan yang akan dijadikan dasar pengambilan keputusan manajemen. Tujuan dari penelitian ini adalah untuk mengetahui apakah: pelaksanaan audit internal yang dilakukan perusahaan atas aktifitas penjualan telah terlaksana secara memadai; pengendalian intern atas penjualan telah dilaksanakan secara efektif; dan untuk mengetahui peranan audit internal dalam menunjang efektivitas pengendalian intern penjualan. Pengujian hipotesis dilakukan dengan analisis deskriptif dan analisis statistik. Berdasarkan hasil penelitian dapat diketahui bahwa efektivitas pengendalian internal bisa dijelaskan oleh peran Audit Internal sebesar 63,2%.

Sikap dan Norma Subjektif Terhadap Intensi Mengkonsumsi Produk Koncara, Adi; Rachmat, Radhi Abdul Halim
Jurnal Riset Bisnis dan Investasi Vol 3, No 1 (2017): JURNAL RISET BISNIS & INVESTASI
Publisher : Jurnal Riset Bisnis dan Investasi

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Characteristics that affect consumption behavior adolescents are often influenced by psychological factors. This study explores an intention based theory of Ajzen and Fishbein be a model of human behavior known as Theory of Reasoned Action (TRA). The object of the research is a high school student in Bandung. From the 100 questionnaires, research results show that the intention to consume a product is the partial effect on the student's attitude (such as strong, stylish, handsome, sociable, flexible, bold). While the intention is not partial effect on the subjective norms (such as friends, idol, family). Attitudes and subjective norms simultaneously do not effect to the intention to consume a product.

Iso 14001 Implementation Impact And Financial Performance On Corporate Social Responsibility Disclosure Radhi Abdul Halim Rachmat, Daniel T H Manurung,
Jurnal Manajemen Vol 23, No 2 (2019): June 2019
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

This study aims to determine the impact of implementing ISO 14001, Financial Performance is proxied by ROA and ROE on Corporate Social Responsibility Disclosures in non-financial companies that are listed on the Indonesia Stock Exchange in 2014-2016. The study used secondary data from the annual financial report and sustainability report on the Basic Industry and Chemical Industry sub-sector manufacturing industry listed on the Indonesia Stock Exchange in 2014 - 2016. The sample technique used purposive sampling method, while for the study 20 samples of manufacturing companies and research methods used analysis multiple regression. The results showed that the impact of implementing ISO 14001 had a positive effect on disclosure of corporate social responsibility, financial performance variables through return on assets had a negative and significant effect on disclosure of corporate social responsibility and financial performance through return on equity had a positive effect on disclosure of corporate social responsibility.

UKURAN PERUSAHAAN MEMODERASI PENGARUH KONSENTRASI KEPEMILIKAN TERHADAP NILAI PERUSAHAAN Radhi Abdul Halim Rachmat
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 5 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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This study aims to determine the moderating effect of firm size on the effect ofownership concentration as proxy for managerial ownership and institutionalownership on firm value. The sample in this study was 322 companies listed on theIndonesia Stock Exchange for the period 2014-2018. Hypothesis testing in thisresearch uses Moderated Regression Analysis (MRA) analysis technique. The resultsof this study indicate that managerial ownership has no effect on firm value whileinstitutional ownership has no effect on the firm. Firm size does not moderate theeffect of managerial ownership on firm value, while firm size does moderate theeffect of institutional ownership on firm value..

The effect of self-assessment systems, tax knowledge, and tax sanctions on the culture of taxpayer compliance of personal persons Hendayana, Yana; Halim Rachmat, Radhi Abdul
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 3 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232199

This study aims to determine the effect of the self-assessment system, knowledge of taxation, and tax sanctions on individual taxpayer compliance at the Pratama Bandung Cibeunying Tax Service Office. The research population is an individual taxpayer domiciled in the city of Bandung with a sample of 96. The research method involved distributing questionnaires and analytical techniques using multiple linear regression analysis assisted by the SPSS application program. The results show that partially self-assessment systems and tax knowledge have a positive effect on individual taxpayer compliance, while tax sanctions have no effect on individual taxpayer compliance, but simultaneously self-assessment systems, tax knowledge, and tax sanctions have a relatively small effect. That is equal to 11.3% of individual taxpayer compliance, while 88.7% is influenced by other variables not examined.

Ownership Institutional and Firm Value: The Mediating Role of Profitability in Indonesian Firms Halim Rachmat, Radhi Abdul; Hendayana, Yana
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232242

This study aims for research related to management that continues to grow. This research provides a clear picture related to the influence of corporate institutional ownership through profitability. The research was conducted on all companies listed on the Indonesia Edek Exchange from 2015 to 2018. The sample used in this study was comprised of 322 companies selected using the purposive sampling method. Data processing uses mediation analysis with the SPSS 24 application with additional PROCESS features by Hayes. The results of the study show that, first, institutional ownership has an effect on firm value. Second, profitability mediates the effect of institutional ownership on firm value

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