Imam Subhan - Profile on Academia.edu (original) (raw)

Papers by Imam Subhan

Jurnal akuntansi dan investasi, 2016

Aktiva : jurnal akuntansi dan investasi, May 31, 2019

The Faculty of Economics is one of the faculties at Madura University that has an investment gall... more The Faculty of Economics is one of the faculties at Madura University that has an investment gallery. through this galerry, it will be a medium for Madura University student to invest shares in the capital market. the purpose of this study is to determine the effect of capital market education, minimal investment capitak, and return on student interest in investing in stocks. This type of research is quantitative associative. the data used are primary data obtained through the distribution of questionnaires to 275 respondent, namely 183 students of management study programs and 92 students of accounting study programs at the Faculty of Economics, University of Madura. the sampling method used by researches in each study program was proportionate stratified random sampling. The results of this study indicate that capital market education, minimal invesment capital and returns partially hhave a siginificant effect on students' interest in investing in stocks.

Advances in Taxation Research

This study aims to determine the calculation, deduction, deposit, and reporting of income tax art... more This study aims to determine the calculation, deduction, deposit, and reporting of income tax article 4 paragraph 2 for construction services at Nindya-Passokorang (KSO). The value of the budget contract uses funds sourced from WINRIP IBRD LOAN NO. 8043 - ID of Rp. 202,911,052,727. The data analysis method used is descriptive quantitative analysis of research results using numerical calculations to obtain data, the data source used in this study is primary data in the form of subject data obtained directly from the source and secondary data regarding the general description of service companies. construction. The results show that the income tax rate of article 4 paragraph 2 using a 3% rate with the qualifications of large and medium enterprises Nindya-Passokorang (KSO) no longer pays the final income tax article 4 paragraph 2 because service users are tax cutters. Based on research conducted in terms of monthly tax reporting that has been routinely carried out in order to avoid the...

Daengku: Journal of Humanities and Social Sciences Innovation

The aims of this reseach to determine the effect of institutional ownership, audit committee, aud... more The aims of this reseach to determine the effect of institutional ownership, audit committee, audit quality, and independent board of commissioners on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2017-2019. The method used in this research is quantitative. The sampling technique used random sampling method, based on the established criteria obtained a sample of 33 companies. The results of research on institutional ownership, audit committee, audit quality and independent board of commissioners have no partial effect on tax avoidance.

Pembangunan ekonomi tidak lepas dari masalah kemiskinan yang masih terjadi di seluruh wilayah dan... more Pembangunan ekonomi tidak lepas dari masalah kemiskinan yang masih terjadi di seluruh wilayah dan sepanjang waktu, untuk menyelesaikan maslah tersebut dibutuhkan strategi dan PKPU telah membanguan Ekonomi masyarakat semarang sampai tahun 2011 telah mencapai 3969 masyarakat Dari permasalahan tersebut, penelitian difokuskan untuk mengetahui empat permasalahan yaitu: bagaimana PKPU Semarang melihat kondisi masyarakat yang mengalami masalah ketidakberdayaan ekonomi, bagaimana konsep pembangunan ekonomi yang dilakukan PKPU Semarang melalui pendayagunaan zakat, apa upaya PKPU Semarang dalam pendayagunaan zakat untuk pembangunan ekonomi masyarakat dan kendala apa yang dihadapi PKPU Semarang dalam upaya pendayagunaan zakat untuk membangun ekonomi masyarakat. Berdasarkan permasalahan yang ada maka tujuan penelitian ini untuk mengetahui pandangan PKPU Semarang tentang masalah ekonomi yang dihadapi masyarakat semarang, konsep pembangunan ekonomi PKPU Semarang melalui pendayagunaan zakat kemudi...

Jurnal Visi Ilmu Pendidikan, 2018

Abstrak: Pemahaman guru tentang strategi literasi dalam pembelajaran sangat beragam. Salah satu u... more Abstrak: Pemahaman guru tentang strategi literasi dalam pembelajaran sangat beragam. Salah satu upaya pengukuran keberhasilan pelaksanaan strategi literasi dalam pembelajaran yaitu melalui workshop Penelitian Tindakan Kelas (PTK). Adapun rumusan masalahnya adalah bagaimanakah peningkatan kompetensi guru mata pelajaran menerapkan strategi literasi dalam penyusunan perencanaan, pelaksanaan, dan penilaian pembelajaran melalui workshop penelitian tindakan kelas di SMP Negeri 3 Pontianak. Hasil penelitian menunjukkan bahwa kompetensi guru mata pelajaran dalam menyusun RPP meningkat secara kuantitatif dari 90 kategori sangat baik (A) menjadi 96 kategori sangat baik (A). Kompetensi guru mata pelajaran dalam pelaksanaan pembelajaran meningkat secara kuantitatif dan kualitatif, yaitu dari 89 kategori baik (B) menjadi 96 sangat baik (A). Kompetensi guru dalam melakukan penilaian dari aspek daya serap juga terjadi peningkatan secara kuantitatif, yaitu dari 80% kategori baik (B) menjadi 88% ka...

KEBERLANJUTAN, 2018

Physical and instinctive needs are natural and neutral, can not in itself be said that one's... more Physical and instinctive needs are natural and neutral, can not in itself be said that one's needs are higher than the other. It is precisely the way in which people manage and satisfy those needs that can be given a praiseworthy or despicable title. In the view of Islam, if these needs are met with the actions carried out according to Islamic guidance, then it will be a commendable act. Conversely, if these needs are met with acts that violate the guidance of Islam then he becomes a disgraceful act. Spiritual intelligence associated with the problem of meaning, value, spiritual intelligence is able to guide humans to find meaning and can also guide people in reaching his ideals. Spiritual intelligence goes beyond the ability to intelligently think, feel, act and behave in situational contexts or given frameworks. Spiritual intelligence enables humans to be wise in reflecting on the situation to find themselves more meaningful so as to be able to transform something more precio...

Penelitian ini bertujuan agar masyarakat di Pamekasan secara keseluruhan bisa mengembangkan usaha... more Penelitian ini bertujuan agar masyarakat di Pamekasan secara keseluruhan bisa mengembangkan usaha mikro, kecil dan menengah (UMKM). Target khususnya yaitu untuk memberikan informasi mengenai praktik akuntansi dan pengambilan keputusan oleh pelaku usaha UMKM. Data dalam penelitian ini merupakan data primer yang diperoleh observasi langsung dari penyebaran kuesioner kepada seluruh perusahaan UMKM di Kabupaten Pamekasan. Teknik pengumpulan datanya yaitu dengan memberikan beberapa pertanyaan kepada reponden, sehingga diketahui peran akuntansi berdasarkan laporan keuangan ETAP dalam pemberdayaan UMKM. Hasil analisis menunjukkan bahwa berdasarkan responden UMKM tersebut peran akuntansi berdasarkan SAK ETAP sangat membantu perusahaan UMKM untuk semakin berkembang. Dengan adanya laporan keuangan pada UMKM dapat meningkatkan penjualan per tahunnya dan dapat mengembangkan usaha dengan menambah modal dari kreditur. Tetapi dari 22 sampel yang diambil, lebih dari 50% perusahaan UMKM belum menggunakan sistem akuntansi berupa laporan keuangan SAK ETAP. Mengingat sangat minimnya perusahaan UMKM memahami sistem akuntansi. Pemahaman mengenai SAK ETAP dinilai sangat rendah di Kabupeten Pamekasan.

The historical implementation of cost will result in the value of fixed assets presented in the b... more The historical implementation of cost will result in the value of fixed assets presented in the balance sheet does not reflect actual value due to a decline in real value due to a decline in the value of the rupiah against foreign currencies. In dealing with it, the company can apply policy on revaluation of fixed assets. This study aims to determine the accounting treatment of revaluation of fixed assets and its impact on the financial statements at PKP-RI Pamekasan district. This study use quantitative data in the form of financial statements consisting of balance sheet in 2014-2015 obtained from PKP-RI Pamekasan district. The analytical model used by categorizing and combining data on accounting treatment of revaluation of fixed assets (and analyzing the impact to financial statements). The result of the research shows that asset revaluation influence to financial report of PKP-RI of Pamekasan Regency that is on balance sheet, on the remaining asset, business asset increases beca...

ANALISIS PENERIMAAN PPH PASAL 4 AYAT 2 SEBELUM DAN SESUDAH PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 (Studi Pada Kantor Pelayanan Pajak Pratama Pamekasan)

The purpose of this reseach to compare the income tax revenue of Article 4 paragraph 2 and the nu... more The purpose of this reseach to compare the income tax revenue of Article 4 paragraph 2 and the number of taxpayers before and after the implementation of PP No.46 of 2013 in the KPP Pratama Pamekasan. The data of this research is quantitative data. Source of data used in this research is secondary data. Source of data used in this research is secondary data. whereas secondary data were the Taxpayer Data and acceptance of Income Tax Article 4 paragraph 2 which is registered in KPP Pratama Pamekasan. Using descriptive analysis, the results showed that the implementation of PP No.46 of 2013 affect the acceptance of income tax article 4 paragraph 2. average growth before the implementation of PP No. 46 of 2013 amounted to 12.01%, after the implementation of PP No. 46 of 2013 the average growth of after 16.72%. The result is strengthened by the result of paired test of t-test that is 0.000 <0,05. So the acceptance of Income Tax Article 4 paragraph 2 increased by 4.71%. Average growth...

Kualitas Hasil Pemeriksaan Dan Variabel-Variabel Yang Mempengaruhi

Penelitian ini bertujuan untuk mengetahui pengaruh latar belakang pendidikan, kompetensi tehnis, ... more Penelitian ini bertujuan untuk mengetahui pengaruh latar belakang pendidikan, kompetensi tehnis, pendidikan dan pelatihan berkelanjutan, pengalaman kerja, kecermatan profesi, obyektifitas, independensi dan kepatuhan pada kode etik terhadap kualitas hasil pemeriksaan pada Inspektorat Kabupaten Pamekasan, Kabupaten Sampang dan Kabupaten Sumenep. Data dalam penelitian ini merupakan data primer yang diperoleh dari penyebaran kuesioner secara langsung kepada seluruh auditor Inspektorat Kabupaten Pamekasan, Kabupaten Sampang dan Kabupaten Sumenep. Model analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda, analisis ini didasarkan pada data dari 98 responden yang penelitiannya melalui kuesioner. Hasil penelitian menunjukkan latar belakang pendidikan, kompetensi tehnis, pendidikan dan pelatihan berkelanjutan, pengalaman kerja, kecermatan profesi, obyektifitas, independensi dan kepatuhan pada kode etik secara simultan berpengaruh signifikan terhadap kualitas hasil ...

PENGARUH DANA BAGI HASIL, DANA ALOKASI UMUM, DAN DANA ALOKASI KHUSUS TERHADAP TAX EFFORT (Studi pada Pemerintah Kabupaten di Madura)

The purpose of this reseach was to know the effect of profit sharing, general allocation fund and... more The purpose of this reseach was to know the effect of profit sharing, general allocation fund and special allocation fund to tax effort in the district in madura. Independence variable in this reseach were profit sharing, general allocation fund and special allocation fund. Dependent variable of this reseach was tax effort. The data of this research is quantitative data in the form of financial statements of Regional Government and Gross Regional Domestic Product of 2010 until 2014. While the analytical model used to test the hypothesis is multiple linear regression is based on the financial statements of Regional Government and Regional Gross Regional Domestic Product until 2014. The results show that the profit-sharing fund, general allocation fund and allocation fund partially does not affect the tax effort. Simultaneously for revenue sharing, general allocation funds and allocation funds Partially no effect on tax effort. Key Word : Profit Sharing, General Allocation Fund , Spec...

Peran Akuntansi Berdasarkan Laporan Keuangan Etap Dalam Pemberdayaan Umkm

ABSTRAK Penelitian ini bertujuan agar masyarakat di Pamekasan secara keseluruhan bisa mengembangk... more ABSTRAK Penelitian ini bertujuan agar masyarakat di Pamekasan secara keseluruhan bisa mengembangkan usaha mikro, kecil dan menengah (UMKM). Target khususnya yaitu untuk memberikan informasi mengenai praktik akuntansi dan pengambilan keputusan oleh pelaku usaha UMKM. Data dalam penelitian ini merupakan data primer yang diperoleh observasi langsung dari penyebaran kuesioner kepada seluruh perusahaan UMKM di Kabupaten Pamekasan. Teknik pengumpulan datanya yaitu dengan memberikan beberapa pertanyaan kepada reponden, sehingga diketahui peran akuntansi berdasarkan laporan keuangan ETAP dalam pemberdayaan UMKM. Hasil analisis menunjukkan bahwa berdasarkan responden UMKM tersebut peran akuntansi berdasarkan SAK ETAP sangat membantu perusahaan UMKM untuk semakin berkembang. Dengan adanya laporan keuangan pada UMKM dapat meningkatkan penjualan per tahunnya dan dapat mengembangkan usaha dengan menambah modal dari kreditur. Tetapi dari 22 sampel yang diambil, lebih dari 50% perusahaan UMKM belu...

Jurnal Profita

This study aims to assess the bank's financial performance with a Risk-Based Bank Rating approach... more This study aims to assess the bank's financial performance with a Risk-Based Bank Rating approach. Risk profiles, good corporate governance, earnings, and capital are used as variables in assessing bank performance. This research uses quantitative descriptive research. The data source in this study is secondary data, while the sample used is saturated because the entire population is sampled, namely Bank Rakyat Indonesia and Bank Negara Indonesia. Based on the results of the study there is a fairly healthy predicate of the Loan to Deposit Ratio, while the ratio of Non

International Journal of Economics and Financial Issues

This study discusses about good corporate governance implementation which in this study includes ... more This study discusses about good corporate governance implementation which in this study includes managerial ownership, institutional ownership, and audit committee which rated as capable to improve the images on banking which were bad, protect the stakeholder interest, and increasing the obedience to applicable laws and regulation and also general etiquette in banking industry in imaging banking system that is through company financial performance. The population of this study is all conventional and Islamic banking listed in Indonesia Stock Market throughout 2016-2018, sample that is used are 42 companies which have published their financial report from 2016 to 2018 continuously. The study result shows the managerial ownership variable has 0.02 significant effect towards financial performance, institutional ownership variable has 0.049 significant value towards financial performance, audit committee variable has 0.031 significant value towards financial performance. Meanwhile, they are simultaneously having 0.031 significant value towards financial performance.

Analisis Minat Mahasiswa Dalam Berinvestasi Saham Pada Galeri Bursa Efek Indonesia Fakultas Ekonomi Universitas Madura

Aktiva: Jurnal Akuntansi dan Investasi