Dr. Muhammad Arfan, S.E., M.Si. Ak
Tentang Saya (About Me)
Muhammad Arfan was born in Labuhanhaji, South Aceh, on February 5, 1965. Elementary School was completed in 1977 in Blangbaru Village, Labuhanhaji, South Aceh. Junior High School was completed in 1981 in Blang Keujeren, Labuhanhaji, South Aceh. Senior High School was completed in 1984 in Labuhanhaji , South Aceh. Undergraduate Education (S1) was completed in 1990, in majoring Accounting, Faculty of Economics, Syiah Kuala University, Banda Aceh, Indonesia. Magister of Science (S2) was completed in 2001, in Economics and Accounting Program, Postgraduate Program of Padjadjaran University, Bandung, Indonesia. Doctoral Program (S3) was completed in 2006, in Economics Field, Postgraduate Program of Padjadjaran University, Bandung, Indonesia. Since 1991 until now he is active as a lecturer at the Faculty of Economics & Business, Syiah Kuala University, Banda Aceh, Indonesia. On the same Faculty, from April 2009 to March 2013, he was entrusted as Head of Accounting Department. In 2013 he was entrusted as secretary of Accounting Master Program, Post Graduate Program of Syiah Kuala University and period 2014-2017, he was re-entrusted as secretary of that. Since August 2017 until July 2021, he is assigned as Head of Accounting Master Program, Faculty of Economics and Business, Syiah Kuala University. Now he lives on Darma street No. 51 A Laksana Village, Kuta Alam District, Banda Aceh City, Aceh Province, Indonesia.
arfan_rais@usk.ac.id
Publikasi (Publications)
Jurnal (Journals)
Febrina Rahmi, Muhammad Arfan, Mulia Saputra, 2023, Assessing determinant of firm value: Indonesia conventional bank analysis, Jurnal Akuntansi dan Auditing Indonesia (JAAI), Vol.27, 56-72, 2528-6528.
Elsa Arfianti, Muhammad Arfan, Fifi Yusmita, 2023, The Mediating Role of Corporate Social Responsibility Disclosure on Cash Holding: Evidence from Basic Industry and Chemical Companies in Indonesia, Journal of Accounting Research, Organization, and Economics, Vol. 6, 195-212, 2621-1041.
Arinal Mirdha, Muhammad Arfan, Indayani, 2023, Mengapa Perusahaan Manufaktur di Indonesia Melakukan Keputusan Hedging?, Jurnal Reviu Akuntansi dan Keuangan, Vol.13, 113-133, 2088-0685.
Muhammad Fajrul Novrizal, Muhammad Arfan, Ratna Mulyany, 2022, Firm Value and Its Predictors: An Examination of Companies Listed on Jakarta Islamic Index, Share Jurnal Ekonomi dan Keuangan Islam, Vol.11, 186-207, 2549-0648.
Raihan Ramadhani, Yossi Diantimala, Muhammad Arfan, 2022, The Effect of Trust and Related Party Transaction on Firm Value, Jurnal Ilmiah Akuntansi dan Bisnis, Vol.17, 333-344, 2303-1018.
Rina Noviani, Muhammad Arfan, M. Shabri Abd. Majid, 2020, What Determines Islamic Stock Return in Indonesia?, Share Jurnal Ekonomi dan Keuangan Islam, Vol. 9, 1-21, 2549-0648 .
Heny Rofizar; Muhammad Arfan; Faisal, 2020, Pengaruh Arus Kas Bebas , Pertumbuhan Perusahaan, dan Profitabilitas terhadap Financial Leverage (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia), Jurnal Perspektif Ekonomi Darussalam, Vol. 6, 1-14, 2502-6976 (Print); 2580-6297 (Online).
Rimal Mahdani, Aliamin, Muhammad Arfan, 2019, The Implementation of Accounting and Effectivness of Zakat Management Through Basic Needs Defficiency Index, International Journal of Business Management and Economic Review, Vol. 2, 28-37, 2581-4664.
Mardiaton, Aliamin, Muhammad Arfan, 2019, Review of Islamic Accouting on Murabahah Financing Accounting on Islamic Banking (Study in Bank Syariah Mandiri of Banda Aceh, International Journal of Business Management and Economic Review, Vol. 2, 1-11, 2581-4664.
Dara Amelia, Muhammad Arfan, Syukriy Abdullah, 2019, Analisis Belanja Sektor Pendidikan, sebagai Pemediasi Pengaruh Dana Bagi Hasil, Dana Alokasi Umum, Dana Alokasi Khusus, dan Pendapatan Asli Daerah terhadap Outcomes Bidang Pendidikan pada Pemerintah Provinsi di Indonesia, Jurnal Perspektif Ekonomi Darussalam, Vol. 5, 48-69, 2502-6976 (Print); 2580-6297 (Online).
Sri Diana Rejeki, Hasan Basri, Muhammad Arfan, 2019, Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Otonomi Khusus, dan Sisa Lebih Penggunaan Anggaran terhadap Belanja Modal pada Fungsi Kesehatan, Jurnal Perspektif Ekonomi Darussalam, Vol. 5, 183-198, 2502-6976 (Print); 2580-6297 (Online).
Muhammad Amin, Muhammad Arfan, Darwanis, Muslim A. Djalil, 2018, The Effect of Integrity, Professionalism, and Audit Knowledge on Auditor Performance in Aceh Inspectorate Office Banda Aceh, Indonesia, BRAND Broad Research in Accounting, Negotiation, and Distribution, Vol. 9, 22-28, 2067-8177.
Cut Sri Firman Hastuti, Muhammad Arfan, Yossi Diantimala, 2018, The Influence of Free Cash Flow and Operating Cash Flow on Earnings Management at Manufacturing Firm Listed in the Indonesia Stock Exchange , International Journal of Academic Research in Business & Social Sciences, Vol. 8, 1133-1146, 2222-6990.
Cut Intan Amalia, Muhammad Arfan, Mulia Saputra, 2018, The Effect of Financial Leverage and Capital Expenditure to Cash Holding of Manufacturing Company Listed in Indonesia Stock Exchange, International Journal of Academic Research in Business & Social Sciences, Vol. 8, 311-318, 2222-6990.
Khairun Nisa, Muhammad Arfan, Mulia Saputra, 2018, Infuence of Investment Opportunity Set, Financial Leverage, and Voluntary Disclosure on Real Activities Manipulation of Manufacturing Companies Listed on Indonesia Stock Exchange, International Journal of Academic Research in Business & Social Sciences, Vol. 8, 553-565, 2222-6990.
Evi Maulida Yanti, Muhammad Arfan, Hasan Basri, 2018, The Effect of the Third Party Fund, Financing to Deposit Ratio, and Non Performing Financiang toward Financing and Its Impact on Profitability of Indonesian Sharia Banking (Study at Sharia Commercial Banks Period 2011-2015), Account and Financial Management Journal, Vol. 3, 1240-1246, 2456-3374.
Agus Saputra, Muhammad Arfan, Mulia Saputra, 2018, Pengaruh Capital Adequacy Ratio, Net Interest Margin, Loan to Deposit Ratio, dan Non Performing Loan terhadap Profitabilitas Bank Umum Non Devisa di Indonesia Periode 2014-2016 , Jurnal Perspektif Ekonomi Darussalam, Vol. 4, 199-212, 2502-6976 (Print); 2580-6297 (Online).
Darwanis, Muhammad Arfan, Muslim A. Djalil, & Diana, 2017, The Effect of Reporting Sytem and Clarity of Budget Target on Accountability Based Performance of Governmental Agencies (Study on Aceh Government Work Units, Aceh Province, Indonesia, International Journal of Social Science and Economic Research, Vol. 2, 4886-4892, 2455-8834.
Muhammad Arfan, Darwanis, Muslim A. Djalil, & Surya Fatma, 2017, The Effect of Budgetary Participation, Leadership Style, and Organizational Commitment on the Managerial Performance at Muhammadiyah University of Aceh, Indonesia, International Journal of Social Science and Economic Research, Vol. 2, 4877-4885, 2455-8834.
Muslim A. Djalil, Ridwan Ibrahim, Muhammad Arfan, & Munawir, 2017, The Influence of Incentives, Used Information Sytems, and Internal Control Implementation on the Employee\'s Performance in the Jasa Raharja Company Branch of Aceh, Indonesia, Research Journal of Finance and Accounting, Vol. 8, 105-110, 2222-1697 (Paper) 2222-2847 (online).
Muslim A. Djalil, Muhammad Arfan, & Mahlil, 2017, The Influence of Human Resource Competence and Organization Commitment on the Implementation of Government Accounting Standards and Its Impact Toward Financial Accountability at the Ministry of Religion Langsa, East Aceh District, Province of Aceh, Indonesia , Research Journal of Finance and Accounting, Vol. 8, 87-92, 2222-1697 (Paper) 2222-2847 (online).
Muahammad Arfan, Hafidhah, & Heru Fahlevi, 2017, Determinants of Corporate Cash Holding-Evidence from Indonesian Manufacturing Companies, Journal of Academic Research in Economics, Vol. 9, 58-70, 2066-0855.
Ayu Ramadhana Sari; Muhammad Arfan, 2017, Analisis Akuntansi Pembiayaan Gadai Emas Berdasarkan PSAK 107 (Studi Kasus pada Bank Syariah Mandiri Cabang Banda Aceh), Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, Vol. 2, 133-139, 2581-100.
Muhammad Arfan; Hasan Basri; Azimah Dianah; Risma Handayani; M. Shabri Abd. Majid; Heru Fahlevi, 2017, Determinants of Cash Holding of Listed Manufacturing Companies in the Indonesian Stock Exchange, DLSU Business & Economics Review (Indexed in Scopus and CPCI), Vol.26, 1-12, 0116-7111 .
Iskandar Muda;Muhammad Arfan, 2016, Pengaruh Jumlah Zakat Produktif, Umur Produktif Mustahik, dan Lama Usaha Mustahik terhadap Produktivitas Usaha Mustahik (Studi pada Baitul Mal Kota Banda Aceh), Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, Vol. 1, 318-326, 2581-100.
Ali Amin; Ade Fatma Lubis; Ida Yustina; Muhammad Arfan, 2016, Phenomenological Study of Financial Management of Baitul Mal in Aceh Provincial Government , International Business Management (Indexed in Scopus), vol.10, 5530-5542, 1993-5250.
Tri Prastiwi; Muhammad Arfan; Darwanis, 2016, Analisis Kinerja Pemerintah Daerah Kabupaten dan Kota di Provinsi Aceh berdasarkan Rasio Kemandirian Keuangan Daerah, Buletin Ekonomi, Vol 14, 79-84, 1410-2293.
Muhammad Arfan, Darwanis, Iqlima A. Manaf, 2016, The Effect of Understanding of Government Accounting Standard and Internal Control System on Quality of Financial Statement from Local Government through Review Process of Financial Statement by Inspectorate Agency (A Study at Inspectorate Agencies in the Rigencies and Cities of the Province of Aceh, Indonesia), Research Journal of Finance and Accounting , Vol. 7, 96-103, 2222-1697 (Paper) 2222-2847 (Online) .
Muhammad Arfan, Mulia Saputra, Nanda Ariani, 2016, The Influence of Earnings and Cash Flows on Market Value of Equity Based on Firm Life Cycle (A Study of Listed Companies from Manufacturing Sector on the Indonesia Stock Exchange), International Journal of Research Science & Management (IJRSM) , Vol. 3, 47-59, 2349-5197 (Publisher: IJRSM).
Muhammad Arfan, Darwanis, Iis Joice Susanti Marpaung, 2014, Pengaruh Kinerja Keuangan, Kepemilikan Manajerial, dan Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia, Jurnal Akuntansi & Bisnis Indonesia (JABI), Vol. 2, 37-49, 2337-9502.
Rina Rizkia; Muhammad Arfan; M. Shabri Abd. Majid, 2014, Pengaruh Faktor Budaya, Motivasi, Regulasi, dan Pemahaman tentang Zakat terhadap Keputusan Muzakki untuk Membayar Zakat Maal (Studi Para Muzakki di Kota Sabang), Jurnal Telaah & Riset Akuntansi (JTRA), Vol. 7, 29-38, 1693-3397.
Muhammad Arfan, Heny Rofizar, 2013, Nilai Perusahaan dalam Kaitannya dengan Arus Kas Bebas dan Pertumbuhan Perusahaan (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia), Jurnal Telaah & Riset Akuntansi (JTRA), Vol. 6, 14-29, 1693-3397.
Muhammad Arfan, Trilas Maywindlan, 2013, Pengaruh Arus Kas Bebas, Collateralizable Assets, dan Kebijakan Utang terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Jakarta Islamic Index, Jurnal Telaah & Riset Akuntansi (JTRA), Vol. 6, 194-208, 1693-3397.
Evi Juliani Pujiati; Muhammad Arfan, 2013, Struktur Kepemilikan dan Kompensasi Bonus serta Pengaruhnya terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2006-2010, Jurnal Telaah & Riset Akuntansi (JTRA), Vol. 6, 122-137, 1693-3397.
Iman Rafiyal Putra; Muhammad Arfan, 2013, Reaksi Pasar terhadap Pengumuman Dividen Kas (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia), Jurnal Telaah & Riset Akuntansi (JTRA), Vol. 6, 40-53, 1693-3397.
Muhammad Arfan; Azimah Dianah, 2012, Nilai Perusahaan dan Hubungannya dengan Kepemilikan Manajerial, Set Peluang Investasi, dan Dewan Komisaris Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia, Journal of Economics Management and Business (E-MABIS), Vol. 1, 463-475, 1412-968X.
Muhammad Arfan; Pasrah, 2012, Beberapa Faktor yang Mempengaruhi Nilai Perusahaan Studi pada Perusahaan Manufaktur yang Terdaftar di BEI, Jurnal Akuntansi dan Keuangan, Vol. 2, 125-134, 2301-4717 .
Muhammad Arfan; Tania Febrina, 2011, Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Publik terhadap Kebijakan Utang (Studi pada Perusahaan Nonkeuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2007-2009), KAJIAN AKUNTANSI, Vol. 6, 109-123, 1907-1442 .
Muhammad Ridha Ramli; Muhammad Arfan, 2011, Pengaruh Laba, Arus Kas Operasi, Arus Kas Bebas, dan Pembayaran Dividen Kas Sebelumnya terhadap Dividen Kas yng Diterima oleh Pemegang Saham (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia), Jurnal Telaah & Riset Akuntansi (JTRA), Vol. 4, 126-138, 1693-3397.
Muhammad Arfan; Indra Yani, 2011, Pengaruh Arus Kas Bebas terhadap Hubungan antara Pertumbuhan dan Ukuran Perusahaan dengan Earnings Response Coefficients pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia, Jurnal Manajemen Akuntansi & Sistem Informasi (Jurnal MAKSI), Vol. 1, 50-67, 1412-6680.
Muhammad Arfan; Nurma, 2010, Earnings Management dan Hubungannya dengan Kepemilikan Institusional, Kepemilikan Manajerial, Leverage, dan Ukuran Perusahaan, KAJIAN AKUNTANSI, Vol. 5, 1-12, 1907-1442.
Ibnu Gautama S.; Muhammad Arfan, 2010, Pengaruh Kepuasan Kerja, Profesionalisme, dan Penerapan Teknologi Informasi terhadap Kinerja Auditor (Studi pada Kantor BPK RI Perwakilan Provinsi Aceh), Jurnal Telaah & Riset Akuntansi (JTRA), Vol. 3, 195-205, 1693-3397.
Muhammad Arfan; Desry Wahyuni, 2010, Pengaruh Firm Size, Winner/Losser Stock, dan Debt to Equity Ratio terhadap Perataan Laba (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia, Jurnal Telaah & Riset Akuntansi (JTRA), Vol. 3, 52-67, 1693-3397.
Muhammad Arfan; Edi Faisal, 2009, Pengaruh Masa Kerja, Jabatan, dan Jenjang Pendidikan terhadap Tingkat Pemahaman Aparatur Pemerintah tentang Prinsip-prinsip Good Governance di Pemerintah Kota Banda Aceh, Jurnal Telaah & Riset Akuntansi (JTRA), Vol. 2, 1-14, 1693-3397.
Muhammad Arfan, 2008, Pengaruh Arus Kas Bebas, Set Kesempatan Investasi, dan Financial Leverage terhadap Manajemen Laba pada Emiten Manufaktur di Bursa Efek Indonesia, Jurnal Ekonomi dan Bisnis, Vol. 7, 45-61, 1412-4467.
Muhammad Arfan; Ira Antasari, 2008, Pengaruh Ukuran, Pertumbuhan, dan Profitabilitas Perusahaan terhadap Koefisien Respon Laba pada Emiten Manufaktur di Bursa Efek Jakarta, Jurnal Telaah & Riset Akuntansi (JTRA), Vol. 1, 50-64, 1693-3397.
Muhammad Arfan; Ridwan Ibrahim, 2002, Analisis Perbedaan Trading Volume Activity antara Emiten yang Mengumumkan dan Emiten yang Tidak Mengumumkan Dividen Kas di Bursa Efek Jakarta, Jurnal Manajemen & Bisnis, Vol. 4, 251-263, 1411-2701.
Prosiding (Proceedings)
Mulia Saputra; Muhammad Arfan; Martunis, 2019, Development of Embroidered Bags Using Reneweble Technology of Computer Embroidery Machines in Daboh Village, Aceh Besar, WoMELA-GG 2019, WoMELA-GG 2019, Medan, Indonesia, 22 Januari 2019, Medan, Indonesia, EAI, , 2593-7650.
Muslim A. Djalil; Muhammad Arfan; M. Rizal Yahya; Nura Sahirah, 2017, The Influence of Usefulness, Adequacy of Information, and Perceived Risk of Electronic Money Brizzi Adoption in Banda Aceh - Indonesia, Social Sciences, The 7th AIC-ICMR on Social Sciences The Annual International Conference 2017 Syiah Kuala University, Unsyiah-Darussalam, Banda Aceh, October 18-20, 2017, Darussalam, Banda Aceh, Universitas Syiah Kuala, , 2345-6789.
Muslim A. Djalil; Muhammad Arfan; M. Rizal Yahya; Nura Sahirah, 2017, The Influence of Usefulness, Adequacy of Information, and Perceived Risk of Electronic Money Brizzi Adoption in Banda Aceh - Indonesia, Social Sciences, The 7th AIC-ICMR on Social Sciences The Annual International Conference 2017 Syiah Kuala University, Unsyiah-Darussalam, Banda Aceh, October 18-20, 2017, Darussalam, Banda Aceh, Universitas Syiah Kuala, , 2345-6789.
Cut Bella Paramitha; Muhammad Arfan, 2017, The Effect of Collateralizable Asset, Dispersion of Ownership, Free Cash Flow and Investment Opportunity Set on Cash Dividend of Manufacturing Companies Listed in Indonesia Stock Exchange, AIC Social Sciences, AIC 2017, Banda Aceh, 18-20 Oktober 2017, Banda Aceh, Universitas Syiah Kuala, , 2345-6789.
Jerryanda Pratama Putra; Mulia Saputra; Muhammad Arfan, 2015, The Influence of Profitability, Leverage, Liquidity, and Asset Management on Bond Ratings (Empirical Study on Non-Financial Company Listed on Indonesia Stock Exchange Year 2012-2014), Social Sciences Chapter, The 5th Annual International Conference Syiah Kuala University (AIC-UNSYIAH), Unsyiah, Darussalam Banda Aceh, 9-11 September 2015, Darussalam, Banda Aceh, Syiah Kuala University Press, , 2089-208X.
Abrar Amri; Islahuddin; Muhammad Arfan, 2014, The Effect of Intelectual Capital, Organizational Learning, and Information Technology on the Performance of Stated-Owned Enterprises (BUMN), Social Science, The 4th Annual International Conference Syiah Kuala University (AIC-UNSYIAH), Unsyiah, Darussalam Banda Aceh, , Darussalam, Banda Aceh, Syiah Kuala University Press, , 2089-208X.
Muhammad Arfan; Chairun Nisa, 2014, The Influence of Third Party Fund, Operations Expense to Operations Income, and Interest Rate toward Bank Loans: A Study on Banking Companies Listing at the Indonesia Stock Exchange, Social Science, The 4th Annual International Conference Syiah Kuala University (AIC-UNSYIAH), Unsyiah-Darussalam, Banda Aceh, 22-24 Oktober 2014, Darussalam, Banda Aceh, Syiah Kuala University Press, , 2089-208X.
Rahmah Yulianti; Muhammad Arfan; Said Musnadi; Muhammad Putra Aprullah, 2014, The Influence of Profitability and Financial Leverage on Cash Dividend and Its Effect on Stock Price: A Study on Consumer Goods Companies Listing at the Indonesia Stock Exchange, Social Science, The 4th Annual International Conference Syiah Kuala University (AIC-UNSYIAH), Unsyiah-Darussalam, Banda Aceh, 22-24 Oktober 2014, Darussalam, Banda Aceh, Syiah Kuala University Press, , 2089-208X.
Muhammad Arfan; Futri Muliyati Hisda, 2013, The Analysis of Corporate Social Responsibility of Islamic Banks in the Indonesia by Using Islamic Social Reporting Index, Social Science Chapter, The 3rd Annual International Conference Syiah Kuala University (AIC-UNSYIAH), Unsyiah-Darussalam, Banda Aceh, 2-4 Oktober 2013, Darussalam, Banda Aceh, Syiah Kuala University Press, , 2089-208X.
Muhammad Putra Aprullah; Muhammad Arfan; Syukriy Abdullah, 2013, The Influence of Financial Leverage on Bid-Ask Spread through Market Capitalization: A Study on Companies Listed in LQ 45 Index, Social Science Chapter, The 3rd Annual International Conference Syiah Kuala University (AIC-UNSYIAH), Unsyiah-Darussalam, Banda Aceh, 2-4 Oktober 2013, Darussalam, Banda Aceh, Syiah Kuala University Press, , 2089-208X.
Nurul Hayati; Muhammad Arfan, 2010, Dividen Kas, Financial Leverage, Insider Ownership, dan Arus Kas Bebas, Regional Development in an Era of Global Innovation Economy, Malaysia-Indonesia International Conference on Economics, Management and Accounting 2010, Faculty of Economics and Management UKM, Bangi, Selangor Malaysia, 25-26 November 2010, Malaysia, Fakulti Ekonomi dan Pengurusan UKM Bangi, Selangor, , 978-983-3198-55-9.
Evi Mutia; Muhammad Arfan, 2010, Analisis Pengaruh Dividend Payout Ratio dan Capital Structure terhadap Beta Saham: Studi pada Saham Syariah dan Non Syariah Perusahaan Non Keuangan di Bursa Efek Indonesia, Dampak IFRS pada Dunia Usaha, Profesi Akuntan, dan Pendidikan, Simposium Nasional Akuntansi XIII Purwokerto, Universitas Jenderal Soedirman Purwokerto, 13-15 Oktober 2010, Grendeng, Purwokerto, UPT Percetakan dan Penerbitan Unsoed, , 978-602-97876-1-0.
