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Pengaruh Sukuk, Reksadana Syariah dan Total Aset LKNB Syariah terhadap pertumbuhan ekonomi di Indonesia Tahun 2015-2021
Get PDFThe principal The aim of the current study is to measure the effects of sukuk, sharia mutual funds, and total lknb sharia assets on Indonesian economic growth. Three independent variables (sukuk, sharia mutual funds, and total assets of sharia financial institutions) are combined with one dependent variable in this study (economic growth). This study's population is based on information from the Financial Services Authority and the Central Statistics Agency on sukuk, sharia mutual funds and total assets of sharia financial institutions for the last seven years, namely data from 2015-2020 period. 84 data points were interpolated and a saturated sample technique was used, that is all data from 2015 to 2021. The method of analysis process used is quantitative analysis with collected sources. According to the findings of this study, partial sukuk and total assets of sharia financial institutions have a significant and positive impact on economic growth. Meantime, Sharia mutual funds have a significant negative impact on economic growth. t table has a value of 1.990. count > t table of 5,178 > 1,990 which shows that sukuk influences economic growth in Indonesia. t count > t table of 17,562 > 1,990 which shows that Islamic mutual funds influence economic growth in Indonesia. and t count > t table of 9.0819 > 2.0032 which shows that the total assets of Islamic LKNB influence economic growth in Indonesia. and f count > f table of 155.83 > 2.72. This means that sukuk, Islamic mutual funds and total assets of lknb sharia simultaneously affect economic growth in Indonesia in 2015 – 2021. The Coefficient of Determination is 0.84849, indicating that sukuk, sharia mutual funds and total assets of LKNB sharia have a very strong influence on economic growth. The proportion is 84.84%. So that, the three. control variables of corporate sukuk and total assets of lknb sharia can be economic growth factor
Strategi pengembangan usaha tenun ikat Bima melalui penerapan Model Triple Helix: (STUDI KASUS PADA KAMPUNG TENUN NTOBO KOTA BIMA)
Get PDFOne of the ways to develop Bima Ikat is by involving the roles of universities, the government and business people known as the triple helix model. This study aims to analyze the role of government, academics and business people in the development of woven textiles in the city of Bima. This research use desciptive qualitative approach. The population in this study were all weavers in the weaving village of Ntobo sub-district, Bima City and the sample used Quota sampling with a specified number of 300 respondents. The results of the study show that there are three priority alternative strategies that can be proposed as follows; Assistance activities by the tourism agency have not been supported by cross-stakeholder coordination in Bima City, weavers as a source of livelihood are constrained by relatively expensive product prices and weaving activities have not yet scaled the production of creative industries that need to be supported by government regulations. According to the data analysis and research results, it can be concluded that the role of each element related to the development of Ikat in Bima City is carried out through three main strategies. Based on the results of the research findings, the suggestion is that it is expected that woven woven craftsmen whose business has developed consistently, need to maintain even more development with strategies and preventive efforts against various possibilities
Pengaruh Pembiayaan Murabahah dan Pembiayaan Musyarakah Pada Masa Pandemi Covid-19 Terhadap Pendapatan Usaha Nasabah di PT. BPRS Bumi Rinjani Kepanjen cabang Probolinggo (Periode bulan Maret-Desember 2021)
Get PDFThis research was conducted at PT. BPRS Bumi Rinjani Kepanjen branch Probolinggo with the aim of knowing the effect of murabahah financing and musharakah on customer operating income for the period March-December 2020. This study aims to determine the customer's income after perform financing in Islamic banking PT. BPRS Bumi Rinjani Kepanjen Probolinggo branch and to determine the effect of financing murabaha partially, simultaneously on customer income. Population. in this study were 97 customers, while the sample used in this study using the slovin formula with the number a sample of 50 customers. The data source used is primary data and secondary. The data analysis technique used is descriptive analysis quantitative data collection techniques used in research. This is using a questionnaire. As for testing data analysis using the classical assumption test (normality test), the determination test of R2 square, test hypothesis statistics (t test, f test, dominant test). The results showed the value of t arithmetic t table (8.667 1.677) (sig. 0.000 0.05). This means that the Murabaha variable has a partial effect on Customer Business Revenue. Value tcount t table (2.703 1.674) (sig. 0.002 0.05). This means that the Musyarakah variable has a partial effect on Customer's Business Income, and the calculated F value is greater than F table (67,920>3,20) . The sig value is 0.000 < 0.05, so that there is significant influence between Murabahah and Musyarakah variables on Customer's Business Incom
Analisis Transparansi dan Akuntabilitas Pengelolaan Dana Bantuan Operasional Sekolah SMAN 7 Merangin Tahun 2021
Get PDFThis study aims to examine the effect of transparency and accountability on the management of school operational assistance funds at SMAN 7 Merangin in 2021. This research is a descriptive study with quantitative data analysis methods. This research uses purposive sampling technique. Research data collection is done by distributing questionnaires to 50 respondents. Data management using SPSS version 22 software. The test tools used in this study were descriptive statistics and multiple linear regression analysis. The results of this study indicate that: 1) Transparency and Accountability have a significant effect on the management of School Operational Assistance (SOA), 2) Transparency has a significant effect on the management of SOA, 3) Accountability has a significant effect on fund management SOA
Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance
Get PDFTax avoidance is one of the main issues that need to be followed up more seriously by various parties, especially the government, so it becomes an important issue to be investigated. This study aims to determine the effect of institutional ownership, corporate social responsibility, profitability, and capital intensity on tax avoidance. In addition, this study investigates whether audit quality moderates the effect of institutional ownership on tax avoidance. The tax avoidance variable in this study is proxied by using the Cash Effective Tax Rate (CETR). The population of this study is consumer cyclical companies listed on the Indonesia Stock Exchange in 2018 – 2020, with a total sample of 66 company data that meet the criteria. The data collection method used is the purposive sampling method. The primary analytical tool in this research is panel data regression analysis. The results showed that institutional ownership, profitability, and capital intensity had no significant effect on tax avoidance. In contrast, CSR has a negative and significant effect on tax avoidance. Audit quality does not moderate effect of institutional ownership on tax avoidance. Audit quality which acts as a form of transparent supervision with accurate disclosure is not a tool that can influence tax avoidance actions
Environmental, Social dan Governance (ESG) dan Kinerja Keuangan Perusahaan Publik di Indonesia
Get PDFCompanies have an important responsibility to contribute to pursuing and achieving the Sustainable Development Goals (SDGs) introduced by the United Nations. The company's approach used as an opportunity to contribute is engagement in practices that cover environmental, social and governance (ESG) aspects. Stakeholders will pay attention to companies that use the ESG strategy as part of the company's business strategy. This will certainly have an impact on increasing the value of the company. Changes in company value are driven by the good financial performance of the company. ESG practices are expected to receive a positive response from stakeholders so that they are considered as an important strategy in achieving the company's business continuity. Therefore, this study investigates the relationship between environmental, social and governance (ESG) practices and the performance of financial firms. The sample in this study was obtained using a purposive sampling technique. The sample was selected from a population of public companies listed on the Indonesia Stock Exchange in the 2010-2019 time period. The sample data obtained were grouped according to each of the research variables to be tested, namely environmental, social, governance, and Tobin's Q. Furthermore, hypothesis testing was carried out using the panel data regression statistical test approach with the help of SPSS 22 software. The results of the research show that environmental, social, and government variables affect the company's financial performance individually
Preferensi Risiko dalam Memoderasi Pengaruh Pemahaman Peraturan Perpajakan, Sanksi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak
Get PDFIndonesia as a developing country needs to increase the country's economic growth so that it can be on par with other countries. To make it happen, the State of Indonesia requires a sizable source of funds. As quoted from the official website of the Ministry of Finance, it is stated that the MSME sector has a very large contribution to the national economy and has a significant role in tax revenue. This study aims to examine the effect of understanding tax regulations, tax sanctions and taxpayer awareness on taxpayer compliance with risk preference as a moderating variable. Source data of this study is the primary data from online questionnaire shared in electronic by google form. The research sample is the taxpayers of MSME (Micro, Small and Medium Enterprises) registered at the Tax Service Office (TSO) Pratama Padang Dua as much as 99 respondents. Data analysis techniques using SEM model with Warp Partial Least Square (PLS) computer program version 7.0. The results of this study indicate that understanding of tax regulations has a significant negative effect on taxpayer compliance, while tax sanctions have a positive and insignificant effect on taxpayer compliance and taxpayer awareness has a significant positive effect on taxpayer compliance. Besides that, risk preferences cannot moderate the effect of understanding tax regulations on taxpayer compliance. Meanwhile risk preferences are able to moderate the effect of tax sanctions on taxpayer compliance and risk preferences cannot moderate the effect of taxpayer awareness on taxpayer compliance.
Keywords: Risk Preference; Tax Sanctions; Taxpayer Awareness; Taxpayer Compliance; Understanding of Tax Regulation
Faktor-Faktor Yang Memengaruhi Nilai Perusahaan Dengan Risiko Kredit Sebagai Pemoderasi
Get PDFThe price that investors are prepared to pay for a business's stock is a good indicator of the firm's value, and hence the stock market price is a good indicator of the value of the company. The CGPI, ROA, NIM, and NPL are just a few examples of parameters that will be investigated in order to ascertain the degree to which they have an impact on PBV. In this line of investigation, we make use of the common effect model in conjunction with the panel data regression technique. The research sample is State-Owned Banks in Indonesia, specifically Bank Negara Indonesia (BBNI), Bank Rakyat Indonesia (BBRI), Bank Tabungan Negara (BBTN) and Bank Mandiri (BMRI). The period from 2011 to 2020 will be examined by the research. According to the findings, CGPI, ROA, and NIM each have a considerable influence on PBV that is both positive and beneficial. It has been established that the variable NPL moderates by lowering the influence that CGPI has on PBV. On the other hand, it has not been demonstrated that the variables ROA and NIM moderate. This is because the NPL number, despite having increased, is still regarded to be within the tolerance limit, making it an acceptable risk despite the fact that it has increased
Pengaruh Komisaris Independen, Sales Growth, Profitabilitas, Firm Size dan Kepemilikan Institusional terhadap Tax Avoidance
Get PDFTax avoidance is an effort made to reduce the tax burden in order to obtain maximum profit in accordance with tax regulations. This study aims to identify whether independent commissioners, sales growth, profitability, firm size, and institutional ownership have an effect on tax avoidance. The object used in this study used the consumer cyclicals sector companies listed on the IDX for the period 2018 – 2021. The sampling technique used was a purposive sampling method with 68 companies over a 4 year period, resulting in a total sample of 272 research samples. The method in this study uses multiple linear regression analysis with quantitative data. Measurement of tax avoidance with the Effective Tax Rate (ETR) is obtained from income tax expense divided by profit before tax. Independent commissioners have no effect on tax avoidance. Sales growth has a negative and significant effect on tax avoidance. Profitability has a negative and significant effect on tax avoidance. Firm size has a negative and significant effect on tax avoidance. And institutional ownership has no effect on tax avoidance. The results of the F test were 16.391 and a significance value of 0.000 so that the regression model in the study was declared feasible or accepted. The adjusted R square test results of 0.325 (32.5%) variable tax avoidance are influenced by independent variables, namely independent commissioners, sales growth, profitability, firm size and institutional ownership
RELIGIUSITAS DAN MATERIALISM TERHADAP PENGGELAPAN PAJAK DENGAN LOVE OF MONEY SEBAGAI VARIABEL MODERASI
Get PDFThe purpose of conducting a study in this study was to determine the effect of religiosity and materialism on tax evasion with love of money as a moderating variable (study of the Indonesian Association of Electrical and Mechanical Contractors, Sidoarjo Branch Management Council). The population taken in this research was members of the Indonesian Electrical and Mechanical Contractors Association, the Management Board of the Sidoarjo Branch. Probability sampling or random sampling is used by distributing questionnaires and getting 50 respondents. Then the primary data which is the source of data in this study were analyzed using the Outer Model to test the validity and reliability of the data. Furthermore, it also uses the Inner Model to test hypotheses and data is processed with the help of the smartPLS version 3.0 program. According to the results of the hypothesis test, it shows that the religiosity variable has a significant effect on tax evasion, but the materialism variable has no effect. In moderation, love of money is not able to moderate the religiosity variable, but love of money is said to be able to moderate the materialism variable on tax evasion