Muhammad Saleh, S.E., Ak., M.Si.
Tentang Saya (About Me)
After completing my Bachelor"s degree at Fakulty of Economic in 1989, I joined a Public Accountant office in Banda Aceh. In 1990, I joined the Accounting Department of Syiah Kuala University and become a teaching staff. I had a chance to take part at an international shortcourse training at Cleveland State University in the States for a period of three months. During the training, I had an opportunity to broaden my experience and network globally. I obtained a Master's degree at the Graduate Accountant Program of Padjadjaran University in 2001. Among the subjects I teach are Taxation and Coorporate Tax Management. As a professional accountant, I also joint the Indonesian Association of Accountant (IAI).
saleh_feusk@usk.ac.id
https://scholar.google.co.id/citations?hl=en&user=gaYv9FoAAAAJ&view_op=list_works&citft=1&email_for_
Publikasi (Publications)
Jurnal (Journals)
Bahgieni Isma dan Muhammad Saleh, 2019, ANALISIS PENERAPAN AKUNTANSI DAN KESESUAIANNYA BERDASARKAN PSAP NO 07 TERHADAP ASET TETAP PADA DINAS PENGELOLAAN KEUANGAN DAN KEKAYAAN DAERAH DI KAB. ACEH TENGAH , Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA) , Vol. , Halaman 74-86 , E-ISSN 2581-1002 .
Mulur Veronika dan Muhammad Saleh, 2019, PENGARUH KEADILAN, KECURANGAN TEKNOLOGI, DISKIRIMINASI DAN NILAI SOSIAL TERHADAP PERSEPSI WAJIB PAJAK MENGENAI ETIKA PENGGELAPAN PAJAK (TAX EVASION) , Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA) , Vol. , Halaman 714-721, E-ISSN 2581-1002 .
Suryani dan Muhammad Saleh, 2018, PENGARUH KESADARAN WAJIB PAJAK, PEMERIKSAAN PAJAK DAN KETEGASAN SANKSI PAJAK TERHADAP KEPATUHAN PENGUSAHA HOTEL DALAM MEMBAYAR PAJAK HOTEL , Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA) , Vol. 3, Halaman 298-308 , E-ISSN 2581-1002 .
Nanda Rizki dan Muhammad Saleh, 2018, PENGARUH KESADARAN PERPAJAKAN, PELAYANAN FISKUS, SANKSI PERPAJAKAN, SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (STUDI EMPIRIS WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR PADA KANTOR PELAYANAN PAJAK PRATAMA BANDA ACEH TAHUN 20122015) , Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA) , Vol. 3, Halaman 416-430, E-ISSN 2581-1002 .
Lola Apriyanti Raudhah dan Muhammad Saleh, 2018, PENGARUH LIKUIDITAS, PERUSAHAAN AFILIASI, PERTUMBUHAN PENDAPATAN, DAN MANAJEMEN LABA TERHADAP BOOK TAX GAP PADA PERUSAHAAN NON FINANCIAL YANG TERDAFTAR DI BEI TAHUN 2011-2015 , Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA) , Vol. , Halaman 650-662 , E-ISSN 2581-1002 .
MUHAMMAD SALEH dan SEPTYENI, 2014, Analisis Penerapan Modernisasi Administrasi Perpajakan Dan Implikasinya terhadap Kinerja Account Representative , Jurnal Dinamika Akuntansi dan Bisnis, Vol. 1, 81-91, 2355-9462.
MUHAMMAD SALEH dan ROMADO NALDY, 2013, Pengaruh Struktur Modal dan Kesempatan Bertumbuh (Earnings Response Coofficient) Pada Emiten di BEI Periode Tahun 2010-2012, Ekonomi dan Bisnis, Vol 1, 43-55, 1412-4467.
MUHAMMAD SALEH dan NOVA KARLINA, 2012, Analisis Pelayanan Account Representative Terhadap Kepuasan wajib pajak pada Kantor Pelayanan Pajak Pratama di Kantor Wilayah DJP Aceh, Ekonomi dan Bisnis, Vol. 1, 98-115, 1412-4467.
MUHAMMAD SALEH dan HERIADI, 2012, Pengaruh Karakteristik sasaran Anggaran Terhadap Kinerja Aparat Pemerintah daerah Pada kabupaten Aceh Singkil, Jurnal Akuntansi dan Keuangan, Vol. 2, 135-144, 2301-4717.
MUHAMMAD SALEH dan RYAN NOVRIAN, 2011, Pengaruh Kepatuhan Wajib Pajak Badan Terhadap Kinerja Penerimaan Pajak Penghasilan yang Dimoderasi Oleh Pelayanan Pajak Pada KPP Pratama Kota banda Aceh, Jurnal Ekonomi dan Bisnis, vol.2, 133-144, 1412-4467.
MUHAMMAD SALEH, 2008, Pengaruh Kepemilikan Managerial Terhadap Kebijakan Pendanaan dan Metode Pemilihan Metode Penilaian Persediaan, Akuntansi dan Keuangan, vol. 7, 28-37, 1411-6510.
Prosiding (Proceedings)
Rahmawaty, Lavina Sabila, Muhammad Saleh, Evi Mutia, 2019, Financial Performance of Mining Companies Based on Environmental, Social and Corporate Governance Disclosure , Proceedings of The 2nd Aceh Global Conference (AGC) on Business, Economics, and Sustainable Development Trends 2019, October 16-17, 2019, Banda Aceh, Indonesia , The 2nd Aceh Global Conference (AGC) on Business, Economics, and Sustainable Development Trends , Banda Aceh, Indonesia, October 16-17, 2019, Banda Aceh, Indonesia, Published online: June 2020 , , E-ISSN: 2722-6360.
Evi Mutia, University of Syah Kuala, Indonesia Evayani, University of Syah Kuala, Indonesia Muhammad Shaleh, University of Syah Kuala, Indonesia, 2016, SUKUK AND CONVENTIONAL BONDS PERFORMANCE IN INDONESIA (COMPARATIVE ANALYSIS OF RETURN AND RISK), ADVANCES IN GLOBAL BUSINESS RESEARCH , 13th Annual World Congress of the Academy for Global Business Advancement (AGBA) and 2016 AGBA—Indonesia Chapter’s Inaugural Conference www.agba.us, Faculty of Economics and Business Universitas Sebelas Maret Indonesia, November 26 - 28, 2016 , Kota Solo, Jawa Tengah, Indonesia, ADVANCES IN GLOBAL BUSINESS RESEARCH Vol. 13, No. 1,, 0, ISSN: 1549-9332.
Training/Diklat (Workshops)
14-06-2021, Pelatihan Pajak Terpadu Brevet A & B, IAPI, Jakarta via online/daring
21-08-2017, Training of Trainers on Planning and Budgeting for BAPPENAS Republic of Indonesia, National Graduate Institute For Policy Studies, Tokyo, Japan
07-08-2017, Training of Trainers Planning & Budgeting, Bappenas dan MEP FEB UGM, Yogyakarta
09-03-2017, Rekonsiliasi Fiskal dan Pengisian SPT Tahunan PPh Badan 2016 Yang Efektif, Observation & Research of Taxation, Jakarta
31-08-2016, Corporate Tax Management, Ikatan Akuntan Indonesia (IAI), Graha Akuntan Jakarta
15-08-2016, Pendidikan Profesional Berkelanjutan: Kesiapan Akuntan Menghadapi Amnesti Pajak, IAI Wilayah Aceh, Banda Aceh
08-10-2015, Aplikasi Faculty and Staff Dashboard (FSD), Universitas Syiah Kuala, Darussalam Banda Aceh
02-06-2015, Bimtek Pengadaan Barang dan Jasa Pemerintah., LKPP RI, Medan Sumatra utara
