Mochamad Romdhon | Universitas Garut (original) (raw)

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Papers by Mochamad Romdhon

Research paper thumbnail of Financial performance, sustainability reporting, and its impact to firm value: Evidence from Asia sustainability reporting rating

Synergizing Management, Technology and Innovation in Generating Sustainable and Competitive Business Growth, 2021

Research paper thumbnail of Analisis Anggaran Biaya Operasional dan Anggaran Pendapatan terhadap Kinerja Keuangan pada PT Perkebunan Nusantara VIII

Jurnal Wacana Ekonomi, 2021

Penelitian ini bertujuan untuk mengetahui bagaimana anggaran biaya operasional dan anggaran penda... more Penelitian ini bertujuan untuk mengetahui bagaimana anggaran biaya operasional dan anggaran pendapatan terhadap kinerja keuangan PT. Perkebunan Nusantara VIII 2014-2018 menggunakan rasio return on asset. Metode dalam penelitian ini menggunakan metode deskriptif analisis. Teknik pengumpulan data menggunakan penelitian kepustakaan, penelitian lapangan dan penelitian dokumentasi. Berdasarkan hasil penelitian, kinerja keuangan PT. Perkebunan Nusantara VIII dalam anggaran biaya operasional ini dapat dikatakan tidak efektif karena realisasinya kurang dari 60% setiap tahunnya. Kinerja keuangan perusahaan dalam anggaran pendapatan terhadap realisasinya dapat dikatakan cukup efektif karena realisasinya hampir setiap tahun lebih dari 60%. Kinerja keuangan pada PT. Perkebunan Nusantara VIII dengan menggunakan metode rasio return on assets (ROA) dari tahun 2014 hingga 2018 dikatakan kurang baik (ROA<5.98%).

Research paper thumbnail of Self-assessment systems, tax auditing, and tax evasion

Managing Learning Organization in Industry 4.0, 2020

Research paper thumbnail of Increasing Audit Quality in Indonesia

The purpose of this study is to determine the effect of dysfunctional audit behavior on audit qua... more The purpose of this study is to determine the effect of dysfunctional audit behavior on audit quality. This study uses survey method applied on Public Accounting Firm in Indonesia. Data collection of this study is done through applying questionnaires and interviews which addressed to respondents are auditor manager and partner. Hypothesis testing is done by simple linear regression analysis. The results showed that dysfunctional audit behavior has a negative effect on audit quality in Indonesia. In order to increase audit quality, the Public Accounting Firm has to strive to minimize dysfunctional audit behavior that is done by auditor through providing optimal control and supervision.

Research paper thumbnail of Pembiayaan Murabahah terhadap Profitabilitas

This study entitled: "The Effect of Murabahah Financing on Profitability at PT. BPR Syariah ... more This study entitled: "The Effect of Murabahah Financing on Profitability at PT. BPR Syariah Harta Insan Karimah Parahyangan ". The purpose of this study was to determine the effect of murabahah financing on profitability at PT. BPR Syariah Harta Insan Karimah Parahyangan from 2012 to 2018. The research method used is descriptive method, while the data collection techniques used by the author are field and library research. Hypothesis testing uses simple linear regression analysis. Tests were carried out using SPSS 21 for windows software. Using a real level and a significance of 5%. Based on the results of research and discussion, it is known that murabahah financing has increased every year. Based on the results of simple linear regression, murabahah receivables have no effect on profitability (ROA).

Research paper thumbnail of Analysis of the potential groundwater tax in Garut Regency

Synergizing Management, Technology and Innovation in Generating Sustainable and Competitive Business Growth, 2021

Research paper thumbnail of Analisis Potensi Pajak Restoran Kabupaten Garut

Land Journal, Sep 27, 2021

segi kewilayahan, Kabupaten Garut mempunyai wilayah yang luas dengan bermacam-macam aneka kekayaa... more segi kewilayahan, Kabupaten Garut mempunyai wilayah yang luas dengan bermacam-macam aneka kekayaan alam yang ada didalamnya. Kabupaten Garut memiliki alam yang masih alami sehingga bisa dikembangkan menjadi objek wisata alam. Dalam rangka pelaksanaan kepemerintahan di Kabupaten Garut sesuai kewenangannya, salah satu pendukung untuk terlaksananya pemerintahan harus didukung dengan pembiayaan yang memadai. Salah satu sumber pembiayaan yang dapat diperoleh Pemerintah Kabupaten Garut adalah melalui penerimaan pajak daerah yang salah satunya adalah pajak restoran. Tujuan penelitian ini adalah untuk mengetahui bagaimana potensi pajak restoran di Kabupaten Garut. Metode yang digunakan adalah metode deskriptif, teknik pengumpulan data menggunakan penelitian kepustakaan dan penelitian lapangan dengan survey, wawancara, studi pustaka dan observasi langsung. Teknik pengolahan data yang digunakan adalah analisis data kualitatif yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan.

Research paper thumbnail of Increasing Audit Quality in Indonesia

The purpose of this study is to determine the effect of dysfunctional audit behavior on audit qua... more The purpose of this study is to determine the effect of dysfunctional audit behavior on audit quality. This study uses survey method applied on Public Accounting Firm in Indonesia. Data collection of this study is done through applying questionnaires and interviews which addressed to respondents are auditor manager and partner. Hypothesis testing is done by simple linear regression analysis. The results showed that dysfunctional audit behavior has a negative effect on audit quality in Indonesia. In order to increase audit quality, the Public Accounting Firm has to strive to minimize dysfunctional audit behavior that is done by auditor through providing optimal control and supervision.

Research paper thumbnail of Pengaruh Firm Size Dan Leverage terhadap Agresivitas Pajak dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Pemoderasi

The research objective was to determine the effect of Firm Size and Leverage on tax aggressivenes... more The research objective was to determine the effect of Firm Size and Leverage on tax aggressiveness with Corporate Social Responsibility disclosure as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The data used in this study came from annual reports and consolidated financial reports for the period 2014 to 2018. The sampling technique used a purposive sampling method with a total sample of 10 companies. The data analysis technique used is descriptive statistics, multiple regression analysis tests, and Moderated Regression Analysis (MRA). The results showed that Firm Size has a significant negative effect on tax aggressiveness. It is contrary to Leverage that does not have a significant effect on Tax Aggressiveness. The Disclosure of Corporate Social Responsibility weakens the influence of Firm Size on Tax Aggressiveness. And the disclosure of Corporate Social Responsibility also weakens the influence of Leverage on T...

Research paper thumbnail of Pengungkapan Akuntansi Lingkungan dan Biaya Lingkungan terhadap Kinerja Lingkungan

JURNAL AL-IQTISHAD

This study aims to determine the impact of environmental accounting disclosures on environmental ... more This study aims to determine the impact of environmental accounting disclosures on environmental performance and to determine the impact of environmental costs on environmental performance in textile companies listed on the Indonesia Stock Exchange. The research method used is descriptive analysis method. This study uses secondary data from the annual reports of textile companies for the period 2016-2018. The research sample was selected by purposive sampling method and obtained 3 companies that meet the criteria. The results of this study indicate that environmental accounting disclosure has an impact on environmental performance, if the environmental accounting disclosure is high, the PROPER rating will also increase and vice versa if the environmental accounting disclosure is low, the PROPER rating will decrease and environmental costs will have an impact on environmental performance at PT. Sri Rejeki Isman Tbk, while for PT. Indorama Synthetic Tbk and PT. Trisula Internasional Tbk environmental costs have no impact on environmental performance, although increased environmental costs do not change the PROPER rating for the better.

Research paper thumbnail of Verifikasi dan Validasi Kelompok Usaha Mandiri (Kum) dalam Rangka Penilaian Proper PT. Indonesia Power UPJP Kamojang

Penelitian ini dimaksudkan untuk mengetahui perkembangan dari pelaksanaan Program Inpower-CARE PT... more Penelitian ini dimaksudkan untuk mengetahui perkembangan dari pelaksanaan Program Inpower-CARE PT. Indonesia Power UPJ Kamojang terhadap peningkatan nilai tambah bagi pelaku usaha KELOMPOK Usaha Mandiri (KUM) yang berada di wilayah sekitar perusahaan. tujuan dari program ini adalah untuk mengetahui kinerja perusahaan terhadap pelaksanaan program yang merupakan pengukuran terhadap keberhasilan dalam pelaksanaan Progrm CSR perusahaan yang bersangkutan. metode penelitian yang digunakan yaitu metode kualitatif dengan mengedepankan 2 pendekatan yaitu studi dokumentasi yang dilakukan dengan survei lapangan, dan studi kepustakaan, dengan maksud untuk membandingkan antara data lapangan dengan pandangan teoritis. Hasil penelitian menunjukkan bahwa pelaksanaan program Program Inpower-CARE PT. Indonesia Power UPJ Kamojang dikatakan cukup efektif dalam memberikan value Added bagi Pelaku Usaha yang berada di sekitar Perusahaan. dari hasil ini tentunya memiliki kelemahannya karena dipandang dari ...

Research paper thumbnail of Financial performance, sustainability reporting, and its impact to firm value: Evidence from Asia sustainability reporting rating

Synergizing Management, Technology and Innovation in Generating Sustainable and Competitive Business Growth, 2021

Research paper thumbnail of Analisis Anggaran Biaya Operasional dan Anggaran Pendapatan terhadap Kinerja Keuangan pada PT Perkebunan Nusantara VIII

Jurnal Wacana Ekonomi, 2021

Penelitian ini bertujuan untuk mengetahui bagaimana anggaran biaya operasional dan anggaran penda... more Penelitian ini bertujuan untuk mengetahui bagaimana anggaran biaya operasional dan anggaran pendapatan terhadap kinerja keuangan PT. Perkebunan Nusantara VIII 2014-2018 menggunakan rasio return on asset. Metode dalam penelitian ini menggunakan metode deskriptif analisis. Teknik pengumpulan data menggunakan penelitian kepustakaan, penelitian lapangan dan penelitian dokumentasi. Berdasarkan hasil penelitian, kinerja keuangan PT. Perkebunan Nusantara VIII dalam anggaran biaya operasional ini dapat dikatakan tidak efektif karena realisasinya kurang dari 60% setiap tahunnya. Kinerja keuangan perusahaan dalam anggaran pendapatan terhadap realisasinya dapat dikatakan cukup efektif karena realisasinya hampir setiap tahun lebih dari 60%. Kinerja keuangan pada PT. Perkebunan Nusantara VIII dengan menggunakan metode rasio return on assets (ROA) dari tahun 2014 hingga 2018 dikatakan kurang baik (ROA<5.98%).

Research paper thumbnail of Self-assessment systems, tax auditing, and tax evasion

Managing Learning Organization in Industry 4.0, 2020

Research paper thumbnail of Increasing Audit Quality in Indonesia

The purpose of this study is to determine the effect of dysfunctional audit behavior on audit qua... more The purpose of this study is to determine the effect of dysfunctional audit behavior on audit quality. This study uses survey method applied on Public Accounting Firm in Indonesia. Data collection of this study is done through applying questionnaires and interviews which addressed to respondents are auditor manager and partner. Hypothesis testing is done by simple linear regression analysis. The results showed that dysfunctional audit behavior has a negative effect on audit quality in Indonesia. In order to increase audit quality, the Public Accounting Firm has to strive to minimize dysfunctional audit behavior that is done by auditor through providing optimal control and supervision.

Research paper thumbnail of Pembiayaan Murabahah terhadap Profitabilitas

This study entitled: "The Effect of Murabahah Financing on Profitability at PT. BPR Syariah ... more This study entitled: "The Effect of Murabahah Financing on Profitability at PT. BPR Syariah Harta Insan Karimah Parahyangan ". The purpose of this study was to determine the effect of murabahah financing on profitability at PT. BPR Syariah Harta Insan Karimah Parahyangan from 2012 to 2018. The research method used is descriptive method, while the data collection techniques used by the author are field and library research. Hypothesis testing uses simple linear regression analysis. Tests were carried out using SPSS 21 for windows software. Using a real level and a significance of 5%. Based on the results of research and discussion, it is known that murabahah financing has increased every year. Based on the results of simple linear regression, murabahah receivables have no effect on profitability (ROA).

Research paper thumbnail of Analysis of the potential groundwater tax in Garut Regency

Synergizing Management, Technology and Innovation in Generating Sustainable and Competitive Business Growth, 2021

Research paper thumbnail of Analisis Potensi Pajak Restoran Kabupaten Garut

Land Journal, Sep 27, 2021

segi kewilayahan, Kabupaten Garut mempunyai wilayah yang luas dengan bermacam-macam aneka kekayaa... more segi kewilayahan, Kabupaten Garut mempunyai wilayah yang luas dengan bermacam-macam aneka kekayaan alam yang ada didalamnya. Kabupaten Garut memiliki alam yang masih alami sehingga bisa dikembangkan menjadi objek wisata alam. Dalam rangka pelaksanaan kepemerintahan di Kabupaten Garut sesuai kewenangannya, salah satu pendukung untuk terlaksananya pemerintahan harus didukung dengan pembiayaan yang memadai. Salah satu sumber pembiayaan yang dapat diperoleh Pemerintah Kabupaten Garut adalah melalui penerimaan pajak daerah yang salah satunya adalah pajak restoran. Tujuan penelitian ini adalah untuk mengetahui bagaimana potensi pajak restoran di Kabupaten Garut. Metode yang digunakan adalah metode deskriptif, teknik pengumpulan data menggunakan penelitian kepustakaan dan penelitian lapangan dengan survey, wawancara, studi pustaka dan observasi langsung. Teknik pengolahan data yang digunakan adalah analisis data kualitatif yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan.

Research paper thumbnail of Increasing Audit Quality in Indonesia

The purpose of this study is to determine the effect of dysfunctional audit behavior on audit qua... more The purpose of this study is to determine the effect of dysfunctional audit behavior on audit quality. This study uses survey method applied on Public Accounting Firm in Indonesia. Data collection of this study is done through applying questionnaires and interviews which addressed to respondents are auditor manager and partner. Hypothesis testing is done by simple linear regression analysis. The results showed that dysfunctional audit behavior has a negative effect on audit quality in Indonesia. In order to increase audit quality, the Public Accounting Firm has to strive to minimize dysfunctional audit behavior that is done by auditor through providing optimal control and supervision.

Research paper thumbnail of Pengaruh Firm Size Dan Leverage terhadap Agresivitas Pajak dengan Pengungkapan Corporate Social Responsibility sebagai Variabel Pemoderasi

The research objective was to determine the effect of Firm Size and Leverage on tax aggressivenes... more The research objective was to determine the effect of Firm Size and Leverage on tax aggressiveness with Corporate Social Responsibility disclosure as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange for the 2014-2018 period. The data used in this study came from annual reports and consolidated financial reports for the period 2014 to 2018. The sampling technique used a purposive sampling method with a total sample of 10 companies. The data analysis technique used is descriptive statistics, multiple regression analysis tests, and Moderated Regression Analysis (MRA). The results showed that Firm Size has a significant negative effect on tax aggressiveness. It is contrary to Leverage that does not have a significant effect on Tax Aggressiveness. The Disclosure of Corporate Social Responsibility weakens the influence of Firm Size on Tax Aggressiveness. And the disclosure of Corporate Social Responsibility also weakens the influence of Leverage on T...

Research paper thumbnail of Pengungkapan Akuntansi Lingkungan dan Biaya Lingkungan terhadap Kinerja Lingkungan

JURNAL AL-IQTISHAD

This study aims to determine the impact of environmental accounting disclosures on environmental ... more This study aims to determine the impact of environmental accounting disclosures on environmental performance and to determine the impact of environmental costs on environmental performance in textile companies listed on the Indonesia Stock Exchange. The research method used is descriptive analysis method. This study uses secondary data from the annual reports of textile companies for the period 2016-2018. The research sample was selected by purposive sampling method and obtained 3 companies that meet the criteria. The results of this study indicate that environmental accounting disclosure has an impact on environmental performance, if the environmental accounting disclosure is high, the PROPER rating will also increase and vice versa if the environmental accounting disclosure is low, the PROPER rating will decrease and environmental costs will have an impact on environmental performance at PT. Sri Rejeki Isman Tbk, while for PT. Indorama Synthetic Tbk and PT. Trisula Internasional Tbk environmental costs have no impact on environmental performance, although increased environmental costs do not change the PROPER rating for the better.

Research paper thumbnail of Verifikasi dan Validasi Kelompok Usaha Mandiri (Kum) dalam Rangka Penilaian Proper PT. Indonesia Power UPJP Kamojang

Penelitian ini dimaksudkan untuk mengetahui perkembangan dari pelaksanaan Program Inpower-CARE PT... more Penelitian ini dimaksudkan untuk mengetahui perkembangan dari pelaksanaan Program Inpower-CARE PT. Indonesia Power UPJ Kamojang terhadap peningkatan nilai tambah bagi pelaku usaha KELOMPOK Usaha Mandiri (KUM) yang berada di wilayah sekitar perusahaan. tujuan dari program ini adalah untuk mengetahui kinerja perusahaan terhadap pelaksanaan program yang merupakan pengukuran terhadap keberhasilan dalam pelaksanaan Progrm CSR perusahaan yang bersangkutan. metode penelitian yang digunakan yaitu metode kualitatif dengan mengedepankan 2 pendekatan yaitu studi dokumentasi yang dilakukan dengan survei lapangan, dan studi kepustakaan, dengan maksud untuk membandingkan antara data lapangan dengan pandangan teoritis. Hasil penelitian menunjukkan bahwa pelaksanaan program Program Inpower-CARE PT. Indonesia Power UPJ Kamojang dikatakan cukup efektif dalam memberikan value Added bagi Pelaku Usaha yang berada di sekitar Perusahaan. dari hasil ini tentunya memiliki kelemahannya karena dipandang dari ...