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Analisis Faktor-Faktor yang Mempengaruhi Penggunaan SAK EMKM ada UMKM Dibidang Asosiasi Pengusaha Indonesia DPP Lampung
Tria Restiani
; Sri Astuti
; Arif Makhsun
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 3
, No 1
(2026)
Micro, Small, and Medium-Sized Enterprises (MSMEs) are critical to the Indonesian economy because they provide jobs and boost the local economy. However, MSMEs continue to disregard the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). With assistance from the Lampung Provincial Leadership Council (DPP) of the Indonesian Employers Association (APINDO), this study aims to investigate the factors influencing the use of SAK EMKM in MSMEs. SAK EMKM socialization, busin...
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Pengaruh Financial Distress, Tata Kelola Perusahaan dan Kepemilikan Institusional terhadap Tax Avoidance yang Terdaftar di Bursa Efek Indonesia (Periode 2021 – 2024)
Lhudvia Sekar Pambudi
; Arif Makhsun
; Endah Yuni Puspitasari
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 4
(2025)
Taxes are a primary source of government revenue and play a crucial role in economic development. However, tax avoidance practices are still widely practiced by companies, including in the mining sector, which has significant potential to generate state revenue. This study aims to examine the influence of financial distress, corporate governance (independent commissioners and audit committees), and institutional ownership on tax avoidance in mining companies listed on the Indonesia Stock Exchang...
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Pengaruh Leverage, Likuiditas, dan Pertumbuhan Penjualan terhadap Profitabilitas pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia (Periode 2021 – 2024)
Dian Lestari
; Arif Makhsun
; Sri Astuti
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 4
(2025)
This research aims to analyze the effect of leverage, liquidity, and sales growth on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study used a purposive sampling method with 69 companies and 276 observation data. The data were analyzed using multiple linear regression through SPSS version 26 after classical assumption tests. The results show that leverage (Debt to Equity Ratio) has a negative effect on profitability, w...
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The Influence of Liquidity, Solvency and Activity Ratios on Profit Growth of Transportation and Logistics Sector Companies Listed on The IDX for the 2019-2023
Azzahra Muthmainah
; Arif Makhsun
; Irawan Irawan
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 1
, No 4
(2024)
This study aims to conduct an empirical test on the effect of financial ratio there are liquidity, solvency, and activity ratios on the profit growth of transportation and logistics sector companies listed on the IDX in 2019-2023. The data collection method uses purposive sampling, namely based on certain criteria so that 21 companies and 105 data are obtained. Data testing uses structural model analysis techniques Sstructural Equation Modeling) with an analysis tool, namely SMART PLS version 3...
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Pengaruh Perputaran Kas, Perputaran Persediaan Dan Perputaran Piutang Terhadap Profitabilitas Perusahaan Manufaktur Subsektor Tekstil dan Garmen Periode 2018-2023
Herlina Puspita Sari
; Dian Nirmala Dewi
; Arif Makhsun
Akuntansi dan Ekonomi Pajak: Perspektif Global
Vol 1
, No 4
(2024)
This research aims to analyze cash turnover, receivables turnover and inventory turnover on profitability in textile and garment subsector companies listed on the Indonesia Stock Exchange (BEI) for the period 2018 to 2023. This research uses quantitative methods. The population of this research is all textile and garment subsector manufacturing companies listed on the IDX. The sample in this study used purposive sampling totaling 16 textile and garment subsector manufacturing companies listed on...
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Analisis Perlakuan Akuntansi Aset Tetap Berdasarkan PSAK 216 di Yayasan RMS
Roby Renaldo
; Irawan Irawan
; Arif Makhsun
Kajian Ekonomi dan Akuntansi Terapan
Vol 1
, No 3
(2024)
This research aims to determine the accounting treatment of fixed assets in non-profit entities, a case study at the RMS Foundation and to determine the suitability of the accounting treatment that has been applied based on PSAK 216 dated 1 January 2024. The method used in this research is a qualitative method to find out in depth the treatment. fixed asset accounting at the RMS Foundation. The data collection technique in this research uses triangulation techniques, namely researchers collect d...
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