Papers by ARLIANSYAH ARLIANSYAH
Jurnal Akuntansi Malikussaleh, Feb 11, 2023
Jurnal Akuntansi Malikussaleh, Feb 26, 2024
Jurnal Akuntansi Malikussaleh, May 23, 2023
Jurnal Akuntansi Malikussaleh, Feb 20, 2024
Jurnal Akuntansi Malikussaleh, May 23, 2023
Penelitian ini bertujuan untuk menguji pengaruh investment opportunity set, capital expenditure d... more Penelitian ini bertujuan untuk menguji pengaruh investment opportunity set, capital expenditure dan cash conversion cycle terhadap cash holding pada perusahaaan manufaktur subsektor makanan dan minuman yang terdaftar di bursa efek Indonesia periode 2019-2021. Sampel dalam penelitian ini adalah perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Dalam penarikan sampel, penulis menggunakan teknik purposive sampling yaitu metode penarikan sampel dengan menggunakan kriteria tertentu. Data yang diperoleh dari publikasi Bursa Efek Indonesia dan web resmi masing masing perusahaan. Penelitian ini menggunakan 25 sampel dengan 3 tahun penelitian sehingga totalnya sebanyak 75 observasi dengan estimasi regresi linear berganda data panel. Hasil penelitian dengan menggunakan uji parsial (uji-t) menemukan bahwa variabel investment opportunity set dan cash conversion cycle tidak berpengaruh dan tidak signifikan terhadap cash holding, sedangkan capital expenditure berpengaruh negatif dan signifikan terhadap cash holding.
Jurnal Akuntansi Malikussaleh, Aug 16, 2023
Penelitian ini bertujuan untuk menguji pengaruh capital intensity, managerial ownership dan sales... more Penelitian ini bertujuan untuk menguji pengaruh capital intensity, managerial ownership dan sales growth terhadap effective tax rate (ETR). Variabel dependen dalam penelitian ini adalah effective tax rate (ETR) dan variabel independen dalam penelitian ini adalah capital intensity, managerial ownweship dan sales growth. Populasi dalam penelitian ini adalah perusahaan bahan baku (basic materials) yang terdaftar di Bursa Efek Indonesua (BEI) tahun 2019-2021 sebanyak 96 perusahaan. Pengambilan sampel dalam penelitian ini menggunakan purposive sampling yaitu pengambilan sampel berdasarkan kriteria tertentu dan diperoleh sebanyak 41 perusahaan dengan data pengamatan sebanyak 123 data. Penelitian ini merupakan penelitian kuantitatif dengan sumber data sekunder meliputi laporan keuangan tahunan perusahaan yang diperoleh melalui situs www.idx.co.id dan web resmi masingmasing perusahaan. Terdapat beberapa metode penelitian yang digunakan untuk mencapai tujuan penelitian ini di antaranya adalah analisis statistika deskriptif, uji pemilihan model, uji asumsi klasik (uji multikolinearitas, uji heteroskedastisitas), analisis regresi data panel. Teknik pengumpulan data dalam penelitian ini adalah metode dokumentasi dan studi kepustakaan. Analisis data dalam penelitian ini menggunakan regresi data panel dengan menggunakan software EViews 10. Hasil penelitian menunjukkan bahwa capital intensity, managerial ownership dan sales growth tidak berpengaruh signifikan terhadap effective tax rate (ETR).
Jurnal Pengabdian Masyarakat Nusantara, Feb 24, 2021
Sesi terakhir dilakukan evaluasi dengan pertanyaan-pertanyaan dan diskusi dengan para peserta pel... more Sesi terakhir dilakukan evaluasi dengan pertanyaan-pertanyaan dan diskusi dengan para peserta pelatihan. Pada sesi ini para peserta menanyakan beberapa hal tentang teknik mempromosikan produk melalui toko online serta berbagai hal tentang promosi yang efektif. Disamping itu, ketua panitia pelatihan memberikan motivasi kepada calon pengusaha muda peserta pelatihan untuk tetap bersemangat dalam berwirausaha meski ditengah kondisi yang sulit serta memberikan pendekatanpendekatan bagaimana berwirausaha di tengah masa yang sulit.
IRPITAGE JOURNAL
Report Survey Price Producer made in skeleton support Bank Indonesia (BI) in updating Data Center... more Report Survey Price Producer made in skeleton support Bank Indonesia (BI) in updating Data Center Information Price Food Strategic (PIHPS) which is something center information that contains price of 10 commodities food strategic goals monitoring price, coordination policy as well as means for expand access information for society . Report activity survey this containing about results activity survey conducted against 7 commodities main dominant inflation along with quality from commodity that. Surveyed area is scope region The work of the Lhokseumawe Bank Indonesia Representative Office consisting of: of 10 Regencies /Cities in Aceh Province.
IRPITAGE JOURNAL
The goal to be achieved in this PKM is to increase the capacity of the Lhokseumawe City Zakat man... more The goal to be achieved in this PKM is to increase the capacity of the Lhokseumawe City Zakat management in presenting ZIS fund management reports based on PSAK 109 in a transparent and accountable manner, so that the reports presented can be understood by muzzaki and practitioners and academics can be used as a reliable source of public information. . The method used to improve understanding of ZIS accounting based on PSAK 109 is participatory-based learning. Participatory is meant to be learning activities and direct learning of active involvement in the process of a particular program or activity in various stages starting from involvement in planning, implementing, monitoring and evaluating programs/activities by the PKM team and partners. At the end of the PKM program, partners are expected to be able to carry out accounting processes starting from recognition, measurement, recording and presentation as well as financial reporting in accordance with PSAK 109 accounting standard...
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
This study examines the impact of tangibility, free cash flow, growth, and profitability on debt ... more This study examines the impact of tangibility, free cash flow, growth, and profitability on debt policy. Samples are manufacturing firms listed on the Indonesian Stock Exchange during 2017-2019. Purposive sampling is employed to acquire 163 manufacturing firms for the 2017-2019 period. The classical assumption test consists of normality, autocorrelation, multicollinearity, and heteroscedasticity tests. And to test hypotheses consisting of the t (partial) test. The data were obtained from companies’ annual financial reports. The results showed that tangibility affects debt policy, but free cash flow, company growth, and profitability do not affect debt policy. The value of a coefficient determination in this research reflects 0.0265. It means that tangibility, free cash flow, growth, and profitability have the role of 2.65 % debt against its policies.
el-Amwal
This study aims to determine the suitability of Hajj savings products with wadiah contracts based... more This study aims to determine the suitability of Hajj savings products with wadiah contracts based on Sharia Financial Accounting Standards (SAK) applied to PT Bank Aceh Syariah whether they are in accordance with the accounting treatment in them. This research is a type of descriptive qualitative research, data collection techniques by means of interviews, observations, literature studies. The results of this study indicate that PT Bank Aceh Syariah has implemented a wadiah contract in accordance with Sharia Financial Accounting Standards (SAK) for Hajj savings products.
Jurnal Akuntansi Malikussaleh (JAM)
Penelitian ini bertujuan untuk meneliti pengaruh Intensitas Modal, Likuiditas, Leverage, Dan Kepe... more Penelitian ini bertujuan untuk meneliti pengaruh Intensitas Modal, Likuiditas, Leverage, Dan Kepemilikan Institusional Terhadap Tax Avoidance. Sampel dalam penelitian ini adalah Perusahaan PertambanganSubsektor Batu Bara yang terdaftar di Bursa Efek Indonesia periode 2018 – 2020. Teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga diperoleh sampel sebanyak 19 Perusahaan Pertambangan Subsektor Batu Bara periode 2018-2020. Pengujian dalam penelitian ini menggunakan statistik deskriptif, uji asumsi klasik, dan uji hipotesis. Uji asumsi klasik terdiri dari uji normalitas, uji autokorelasi, uji multikolinearitas, dan uji heteroskedastitas. Sedangkan untuk uji hipotesis terdiri dari uji t (parsial). Data yangdigunakan adalah data sekunder yang bersumber dari laporan keuangan tahunan perusahaan melalui website www.idx.co.id dan website masing-masing perusahaan. Hasil penelitian menunjukkan bahwa Intensitas Modal tidak berpengaruh signifikan terhadapTax Avoidance. L...
Jurnal EMT KITA, 2022
The purpose of this research is to analyze the impact of the Size of the company, firm Age, Audit... more The purpose of this research is to analyze the impact of the Size of the company, firm Age, Auditor Opinion, business Income, and Auditor Quality of the Audit Delay companies listed in the Indonesia Stock Exchange partially and simultaneously. The population in this research were LQ 45 Companies listed on the Stock Exchange in the year 2010-2013 as many as 19 companies were taken by purposive sampling. The analysis method used in this study is method documentation secondary data taken through www.idx.co.id and analyzed using multiple linear regression. The results showed the Lq 45 Companies listed in Indonesia Stock Exchange in 2010-2013 that Company Size has no significant influence on Audit Delay, The Age of the company has no significant influence on the Audit Delay, Auditor Opinion has no significant influence on the Audit Delay, Business Income has no significant influence to the Audit Delay, Audit Quality has no significant influence to the Audit Delay, and Size of the company...
This service will provide an overview of entrepreneurship of small and medium enterprises using d... more This service will provide an overview of entrepreneurship of small and medium enterprises using digital technology. From all points of view, be it motivation, business opportunities or ideas, as well as business rules according to sharia. During the current Covid-19 pandemic, it is very demanding for young people who already have business plans to adopt digital business tools more quickly to survive and develop in the new normal era. Therefore, prospective young entrepreneurs have great potential to be prepared to become excellent entrepreneurs, who will not only be economically independent, but will also develop regional economic potential which in turn will have a positive impact on the national economy. The purpose of this service is to overcome the problem of unemployment by the younger generation. The solutions we provide are in the form of training and providing motivation to develop and provide basic techniques for doing digital business, and do not forget to provide understa...
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 2021
This study aims to formulate strategies to avoid macroeconomic risks in investing in the Indonesi... more This study aims to formulate strategies to avoid macroeconomic risks in investing in the Indonesian capital market so that more people will be able to trade in financial instruments traded in the Indonesian capital market using an integrated online transaction system. This type of research is quantitative descriptive with the research population of 20 State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange. The type of data in this study is time series data taken from 2016 to 2020 by conducting a documentation study conducted on the publication of annual financial statements (Financial Statements), so that the target population is 40 (8 Companies x 5 Years) annual financial report data for the research sample. The data analysis method in this study uses Moderate Regression Analysis (MRA) and data analysis uses the Smart PLS statistical software. The outputs of this research are publications of reputable international journals, international proceedings and reference bo...
Jurnal Pengabdian Masyarakat Nusantara (JPMN)
The goal to be achieved in this PKM is to increase the capacity of Zakat managers in Lhokseumawe ... more The goal to be achieved in this PKM is to increase the capacity of Zakat managers in Lhokseumawe City in presenting ZIS fund management reports based on PSAK 109 in a transparent and accountable manner, so that the reports presented can be understood by muzzaki and practitioners and academics can be used as a reliable source of public information. . The method used to improve understanding of ZIS accounting based on PSAK 109 is participatory-based learning. Participatory is meant to be learning activities and direct learning of active involvement in the process of a particular program or activity in various stages starting from involvement in planning, implementing, monitoring and evaluating programs/activities by the PKM team and partners. At the end of the PKM program, partners are expected to be able to carry out accounting processes starting from recognition, measurement, recording and presentation as well as financial reporting in accordance with PSAK 109 accounting standards r...
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Papers by ARLIANSYAH ARLIANSYAH