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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi DERIVATIF Jurnal Akuntansi dan Pajak Jurnal Akuntansi Aktual FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN El-Usrah: Jurnal Hukum Keluarga Al-Kharaj: Journal of Islamic Economic and Business The Indonesian Journal of Accounting Research Al-Mal:Jurnal Akuntansi dan Keuangan Islam JCA (Jurnal Cendekia Akuntansi) Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi J-CEKI
Dinda Fali Rifan
Universitas Islam Negeri Raden Intan Lampung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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yuhanad, Pengaruh Kualitas Audit dan BOPO terhadap Profitbailitas Rifan, Dinda Fali; Qintharah, Yuha Nadhirah
JRAK: Journal of Accounting Research and Computerized Accounting Vol 12 No 2 (2021): JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v12i2.2966

Abstract

ABSTRACTThis study aims to determine and analyze the effect of Audit Quality and Operating Costs on Operating Income (BOPO) on profitability as measured by Return on Assets (ROA). The research method used is a quantitative approach, with the research population being Islamic Commercial Banks (BUS) in Indonesia and registered with Bank Indonesia for the period 2012-2018. The sample in this study were 6 Islamic Commercial Banks from a total of 14 Islamic Commercial Banks obtained using the purposive sampling method. The sample data was tested using descriptive analysis techniques, while the hypothesis testing was tested using multiple linear regression analysis. The results in this study indicate that the audit quality variable has a negative effect on profitability as measured by ROA and the BOPO variable also has a negative effect on profitability as measured by ROA. In addition, the variables of audit quality and BOPO together have an effect on ROA. Keywords: Audit Quality, BOPO, ROA, Islamic Commercial Bank
Analisis penerapan transparansi perpajakan berupa pertukaran informasi keuangan Dinda Fali Rifan
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 1, FEBRUARI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i12020p23

Abstract

Abstract: The exchange of information has begun since 1926 and constantly changed and improved. Initially, it had limitations regarding banking secrecy, but nowadays it has been conducted automatically. This research aims to analyze the trend of the development in the implementation of the taxation transparency in the form of exchange of financial information. This qualitative research collected data through library and in-depth interviews with informants from the Directorate General of Taxation,  tax consultants, and academics. The results indicate a trend occurring in the tax regime has led to an era of taxation transparency of information, but some obstacles exist such as incompetent human resources, inadequate infrastructure, lack of an audit of the system information exchanged,  banking secrecy, and lack of the protection of taxpayer rights.Abstrak: Pertukaran informasi sudah mulai dilakukan sejak tahun 1926 dan terus mengalami perubahan serta penyempurnaan ke arah yang lebih baik. Pertukaran informasi pada awalnya masih memiliki keterbatasan terkait kerahasiaan perbankan tetapi sekarang telah dilaksanakan secara otomatis. Penelitian ini bertujuan untuk  menganalisis  tren  perkembangan  yang  terjadi  terhadap  penerapan  transparansi  perpajakan berupa  pertukaran  informasi  keuangan.  Penelitian  ini  menggunakan  pendekatan  kualitatif  dengan teknik pengumpulan data melalui studi pustaka dan studi lapangan yang dilakukan dengan wawancara mendalam terhadap narasumber yakni pihak Direktorat Jenderal Pajak, konsultan pajak, dan akademisi. Hasil penelitian menunjukkan tren yang terjadi di dalam rezim perpajakan telah mengarah kepada era keterbukaan  informasi dalam  bentuk  transparansi  perpajakan  namun  beberapa  kendala  ditemukan yakni sumber daya manusia belum kompeten, infrastruktur belum memadai, belum adanya sistem audit terhadap informasi yang  dipertukarkan,   kerahasiaan perbankan, dan masih minimnya perlindungan terhadap hak-hak wajib pajak.
ANALISIS PENERAPAN TUNNELING INCENTIVE DAN MEKANISME BONUS TERHADAP PRAKTIK PENGHINDARAN PAJAK Dinda Fali Rifan
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 2, No 1 (2019): April
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.677 KB) | DOI: 10.24127/jf.v2i1.360

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan tunneling incentive dan mekanisme bonus terhadap praktik penghindaran pajak. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui studi pustaka. Hasil penelitian menunjukkan perusahaan multinasional sebagai perusahaan yang memiliki hubungan dengan pihak berelasi akan memiliki kemudahan dalam melakukan tunneling incentive pada transaksi transfer pricing. Kondisi ini merupakan upaya penghindaran pajak yaitu melalui manipulasi beban pajak. Selain itu, faktor non-pajak yang menjadi motif praktik penghindaran pajak adalah mekanisme bonus. Penerapan mekanisme bonus dapat mengindikasi perusahaan untuk melakukan praktik penghindaran pajak karena direksi dan manajemen memanipulasi laba perusahaan dengan tujuan memperoleh bonus.
Does SAK Online Enhance The Quality of Financial Reporting? Any Eliza; Dinda Fali Rifan; Rahmat Fajar Ramdani
The Indonesian Journal of Accounting Research Vol 25, No 3 (2022): IJAR September - December 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.615

Abstract

The study aimed to explore the financial reporting quality of Indonesia's sharia commercial banks before and after applying SAK Online using a paired sample t-test. The qualitative characteristics measurement developed by Nijmegen Center for Economics (NiCE) was adopted to assess the financial reporting quality. The qualitative measurement comprises relevance, timeliness, comparability, faithful representation, and understandability. The finding showed an α=5% significant difference in financial reporting quality before and after applying SAK Online. However, this study was limited to 14 of Indonesia's sharia commercial banks, indicating the results could not be generalized to all industries. Since SAK Online was launched in early May 2019, there has been no study on this subject. Therefore, there is a need for further studies to describe the effectiveness of this application.
ASPEK PERPAJAKAN TERHADAP PENSION PLAN DAN EMPLOYEE STOCK OWNERSHIP PLAN (ESOP) Dinda Fali Rifan; Iga Cindy Pratiwi; Siti Kholilah Annisa
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 6, No 1 (2023): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v6i1.1155

Abstract

The purpose of this research is to analyze the implementation of the Employee Stock Ownership Plan (ESOP) in several countries and to analyze the taxation aspects of the Pension Plan and Employee Stock Ownership Plan (ESOP). This research uses a qualitative approach with data collection techniques through literature study. The results of the study show that the Employee Stock Ownership Plan (ESOP) is a form of incentive given by the company to its employees to become owners of company shares by giving employees the opportunity to buy shares at a certain price and time that has been carried out, which aims to provide rewards, create harmony , as well as increasing motivation and commitment to its employees. Ease in the field of taxation is one of the drivers of increased arrests of share ownership by employees. The United States, British Columbia, Canada and Ireland have specific rules governing relief from the issuance of shares to employees. In Indonesia, there is no tax regulation governing the granting of relief for the issuance of shares to employees. Tax regulations in Indonesia stipulate that in the event that the shares are given free of charge, then when the shares are issued they will be subject to Article 21 Income Tax (PPh) on their market value (in the case of being listed on an Exchange) or their nominal value (in the case of not being issued on a stock exchange). However, since 1999, Indonesia has issued regulations governing the tax treatment of stock options, namely by issuing Surat Edaran Direktur Jenderal Pajak Nomor SE-13/PJ.43/1999.
The Effect of Total Asset Turnover and Return on Assets on Company Profit Growth (Study of Mining Companies Listed on the Indonesian Sharia Stock Index (ISSI) for the 2017-2022 Periode Iis Rahmawati; Dinda Fali Rifan; Tulus Suryanto; Raizky Rienaldy Pramasha
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4971

Abstract

This research aims to examine the influence of Total Asset Turnover and Return On Assets on company profit growth in mining companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2017-2022 period. The method used in this research is a quantitative approach. The sampling technique used purposive sampling with a total sample of 11 companies. The data analysis used is multiple linear regression with software analysis tools Eviews 12 . The results of this research show that the Total Asset Turnover variable does not influence Profit Growth. The Return On Asset variable influences Profit Growth. The faster the asset turnover rate, the greater the net profit generated. The higher the Return On Assets , the greater the profit generated by the company. Simultaneously shows that Total Asset Turnover and Return On Assets influence profit growth , the combination of increasing Total Asset Turnover and Return On Assets will increase profit growth significantly.
DETERMINAN KEPEMILIKAN ASING DAN SIZE DALAM MELAKUKAN TRANSFER PRICING Rifan, Dinda Fali; Ali, Karnila
Derivatif : Jurnal Manajemen Vol 17, No 1 (2023): April
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v17i1.1335

Abstract

The mining sector is a sector that has enormous potential in Indonesia. Mineral sources are taken directly from the earth and require enormous costs so that the ownership of shares in mining companies comes from within and outside the country. Foreign ownership and the size of a mining company are suspected to be the company's motive for carrying out transfer pricing. This study aims to analyse the determinants of foreign ownership and size in transfer pricing. The research method used uses a quantitative approach, with the study population being mining companies listed on the Indonesian Sharia Stock Index (ISSI) for 2016-2020. The samples in this study were 7 mining companies in ISSI with the sample selection using the purposive sampling method. The data samples were tested using descriptive analysis techniques and to test the hypothesis were tested using multiple linear regression analysis. The results in this study indicate that foreign ownership has no effect on transfer pricing decisions, as well as size has no effect on transfer pricing. The result also shows that foreign ownership and size have no effect on transfer pricing. This shows that the company's motive for carrying out transfer pricing does not come from foreign ownership and company size but from other factors. Keywords: foreign ownership, mining, size, transfer pricing, ISSI.
Dampak Kebijakan Stimulus Perekonomian Nasional Pada Pembiayaan BPRS di Masa Pandemi Covid-19 Evi Ekawati; Dinda Fali Rifan; Nur Wahyu Ningsih
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6683

Abstract

The COVID-19 pandemic has had impacts and challenges for the business, including the banking financial services industry. Economic activity tends to decline so that the Financial Services Authority (OJK) issues further policies by relaxing regulations in the banking sector to provide more space for liquidity and banking capital so that financial sector stability is maintained amidst the weak economy as a result of the COVID-19 pandemic. This study aims to analyze the impact of the implementation of the national economic stimulus policy on the performance of murabahah financing of Islamic financial institutions during the Covid-19 pandemic. This study uses a qualitative approach with data collection techniques through interviews and documentation. The results of the study indicate that BPRS X, BPRS Y, and BPRS Z in Lampung Province have been able to implement POJK No. 11/POJK.03/2020 concerning National Economic Stimulus as a Countercyclical Policy for the Impact of the Spread of Covid-19. However, only BPRS Z has not submitted periodic reports on the BPRS website on the implementation of POJK No. 11/POJK.03/2020 concerning National Economic Stimulus as a Countercyclical Policy for the Impact of the Spread of Covid-19. This can be interpreted that the BPRS is able to implement several indicators of the National Economic Stimulus as a Countercyclical Policy for the Impact of the Spread of Covid-19.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI, GAYA KEPEMIMPINAN, DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN (STUDI PADA PT. APLIKATOR TEKNIK INDONESIA) Sari, Rahma; Rifan, Dinda Fali; Zuliansyah, A
Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi Vol 4 No 2 (2024): Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/surplus.v4i2.880

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem informasi akuntansi, gaya kepemimpinan, dan motivasi kerja terhadap kinerja karyawan. Untuk mencapai tujuan tersebut, penelitian ini menggunakan metode analisis regresi linier berganda dengan bantuan perangkat statistik SPSS. Hasil analisis menunjukkan bahwa motivasi kerja memiliki pengaruh yang signifikan terhadap kinerja karyawan, di mana peningkatan motivasi kerja dapat mendorong peningkatan kinerja individu dalam organisasi. Sebaliknya, gaya kepemimpinan dan sistem informasi akuntansi tidak menunjukkan pengaruh yang signifikan terhadap kinerja karyawan, meskipun kedua variabel ini secara teori diharapkan dapat berkontribusi pada kinerja. Secara keseluruhan, ketiga variabel tersebut dapat menjelaskan sebagian besar variasi dalam kinerja karyawan. Temuan ini memberikan implikasi bahwa meskipun sistem informasi akuntansi dan gaya kepemimpinan penting, faktor motivasi kerja lebih berperan dalam meningkatkan kinerja karyawan.
Analisis Pengaruh Fraud Pentagon Dalam Mendeteksi Tingkat Accounting Irregularities Dengan Komite Audit Sebagai Variabel Moderasi Salma, Difa Putri; Nurlaili, Nurlaili; Rifan, Dinda Fali
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 2 (2024): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i2.6254

Abstract

This study aims to determine the effect of the Fraud Pentagon on the occurrence of Accounting Irregularities with the audit committee as a moderating variable in manufacturing companies listed on the Jakarta Islamic Index (JII) in 2018-2023. This study uses quantitative research with secondary data. The population in this study were manufacturing companies listed on the Jakarta Islamic Index (JII) in 2018-2013. Sampling using purposive sampling method. The data analysis method used is the MRA test using the IBM SPSS Version 20 program. The results showed that the Fraud Pentagon proxy variable, Nature Of Industry had a positive and significant effect on the occurrence of Accounting Irregularities. Total Accruals have a positive and significant effect on the occurrence of Accounting Irregularities. Change of Directors has a positive and significant effect on the occurrence of Accounting Irregularities. Financial Stability, Ineffective Monitoring, and CEO Picture proxy variables have no effect on the occurrence of Accounting Irregularities and the Audit Committee cannot moderate, meaning that the existence of an Audit Committee in the company is only a fulfillment of applicable regulations.
Co-Authors Ali, Karnila Any Eliza Aprilianti, Wanda Evi Ekawati Iga Cindy Pratiwi Iis Rahmawati Mayang Mayang Ningsih, Nur Wahyu Nur Laili Nur Wahyu Ningsih Nurhayati Nurhayati Nurlaili Nurlaili Oksanda, R. Dea Laura Qintharah, Yuha Nadhirah Rahma Sari, Rahma Rahma, Rianti Rahmat Fajar Ramdani Raizky Rienaldy Pramasha Salma, Difa Putri Sazkia Putri Salsabila Siska Yuli Anita Siti Kholilah Annisa Susanto, Is Syarif, Hazas Tulus Suryanto Wardani, Cindi Kurnia Weny Rosilawati Zuliansyah, A