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Pengaruh CAR, BOPO, FDR Dan NPF Terhadap Tingkat Bagi Hasil Mudharabah Dimediasi ROA Di Bank Umum Syariah Indonesia
Get PDFFunding products at Islamic Banks can be in the form of demand deposits, savings and time deposits. One of the most popular fund products is mudharabah deposits. The most popular sharia banking product is mudharabah deposits. Mudharabah as a fund collector that provides the largest proportion of total DPK and is not bound by third parties because the withdrawal will be made at a certain time. Mudharabah contract as a collection of funds that provides the largest proportion of the total DPK of Islamic banks. Mudharabah is also an investment product that is not bound by a third party because the withdrawal will be made at a certain time. This study wants to test whether the Capital Adequacy Ratio (CAR), Operating expenses to operating income (BOPO), Financing to Deposit Ratio (FDR) and Non-Performing Financing (NPF) have a direct and indirect effect on mudharabah at Indonesian Sharia Commercial Banks in 2017 - 2021. The type in this research is quantitative research with the method. In this study, a documentation study was used using path analysis. Based on the results of the study, it shows that the Capital Adequacy Ratio (CAR) has a direct effect on mudharabah, Operating expenses on operating income (BOPO) has an effect on mudharabah, Financing to Deposit Ratio (FDR) has no effect on mudharabah, Non Performing Financing (NPF) has no effect on mudharabah , indirectly the Capital Adequacy Ratio (CAR) has an effect on mudharabah mediated through ROA, BOPO has an effect on mudharabah through mediated Return On Assets (ROA), Financing to Deposit Ratio (FDR) has no effect on mudharabah mediated through Return On Assets (ROA) , Non Performing Financing (NPF) has no effect on mudharabah mediated through Return On Assets (ROA)
Pengaruh Technology Acceptance Model Terhadap Intention To Use Dengan Kinerja Sebagai Variabel Moderasi Dalam Menggunakan Sistem Informasi Akuntansi
Get PDFA well-implemented accounting information system can generate reliable financial information for the company. The use of technology in accounting information systems in running a business should consider the usefulness and ease of its users so that the system becomes effective. The purpose of this study is to analyze the influence of Perceived Usefulness, Perceived Ease of Use, Attitude Towards Use Against Intention to Use with performance as Moderation Variables. Research was conducted on staff and employees within the company in Medan City. The number of research samples as many as 77 people selected by the nonprobability sampling method. Data collection is done by questionnaire through google form and library studies that support this research. The method used in this study is to use the Structural Equation Model (SEM) equation using partial least square (PLS) tool version 3.0. PLS consists of external relationships (outer model) and internal relationships (inner model), cross loading > 0.7, Composite Reliability, Convergent Validity, Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA). Based on the results of the analysis found that perceived usefullness, attitude towards using, perceived usefullness proved to have no positive effect on intention to use, while perceived ease of use variables had a positive effect on intention to use, perceived usefullness and perceived Ease of use has no moderate effect on performance and intention to use relationships, and while attitude towards using has a moderate effect on performance and intention to use relationships
Pengaruh Informasi Akuntansi Terhadap Harga Saham Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia
Get PDFThe presence of the capital market increases the choice of sources of funds for companies and increases investment choices which can be interpreted as opportunities to obtain additional funds for companies. In order for investors to want to invest, the company must provide information about financial statements. Stock trading on the stock exchange is related to accounting information related to company performance, this information is important for investors and business people. The technology sector is one of the stock sectors on the Indonesia Stock Exchange. The issue of digitalization among investors, which began in the industrial era 5.0, has made technology sector companies famous. The purpose of the study is to ascertain the partial and simultaneous effects of Earnings Per Share (EPS), Debt to Equity Ratio (DER), and Price Book Value (PBV) on stock prices in companies operating in the technology sector on the Indonesia Stock Exchange. This study is quantitative and makes use of secondary data from business financial reports. A total of 32 businesses from the technology sector that were listed on the Indonesia Stock Exchange throughout the 2019–2021 timeframe make up the research population. Purposive sampling was utilized for the sample, and numerous tests of linear regression were run on the data. The results of the study revealed that EPS had no substantial effect on stock prices. Stock prices are not much impacted by DER. Stock prices are positively and significantly impacted by PBV. The simultaneous impact of EPS, DER, and PBV on stock prices is substantial
Penurunan Tarif PPh Badan Sebagai Ketidakpastian Eksternal dan Tax Avoidance
Get PDFThis study aims to investigate the effect of changes in corporate income tax rates as the company's external uncertainty on tax avoidance, which changes make companies engage in tax avoidance practices to ensure future benefits and to increase value. Using agency theory as the basis for analyzing, this study uses a quantitative approach and processes data using a linear regression method with a sample of consumer non-cyclical industry companies for the 2018-2020 period. The processed results show that external uncertainty does not positively affect avoidance. Changes in tax policy make the tax system uncertain for companies, causing managers to engage in tax avoidance. Fluctuating tax rates will affect the company's tax benefits and tax burden in the future, so companies tend to carry out tax planning aggressively that is carried out intensely and will be more inclined to tax avoidance. This research has implications for the government's considerations in making adjustments or policy changes that will make the tax avoidance gap even bigger for business people. Therefore, it is necessary to support to prevent an increase in tax evasion as an opportunistic business actor. In addition, this study also contributes theoretically and literature on the relationship between external uncertainty, the uncertainty of tax benefits, agency, and tax avoidance. The novelty offered in this study is to analyze the effect of changes in the policy on reducing corporate income tax rates that occurred in Indonesia due to the covid-19 pandemic as an external uncertainty on tax avoidance behavior
Penggunaan Fraud Hexagon dalam Mendeteksi Kecurangan Laporan Keuangan
Get PDFThis research aims to examine the fraud hexagon theory in the detection of fraudulent financial reporting that occurs in a company. According to the hexagon fraud theory, fraud occurs due to 6 factors, namely pressure/stimulus, opportunity, capability, ego/arrogance, rationalization, and collusion. These 6 factors are proxied with 10 proxies, namely: financial stability, financial targets, external pressure, change in director, change in auditor, ineffective monitoring, industry nature, number of CEO photos, political connections, and collusion. The population in this research are companies listed in the LQ 45 index period I February-July 2017-2021. The sample in this study is 88 samples. The data analysis approach used is statistic descriptive, classic assumption test, and multiple regression analysis using SPSS 25. The results of this study reveal that the nature of industry and external pressures have a negative effect on the detection of financial statement fraud, and change in auditor positively effect on the detection of financial statements fraud. While the variables of financial stability, financial targets, political connections, change in directors, number of CEO photos, ineffective monitoring, and collusion have no effect in detecting financial statements fraud. This result can be used for companies management as their references about what makes fraudulent financial statements occurs, so they can make preventive action for their companie
Strategi Pengembangan Usaha Mikro Kecil Dan Menengah (UMKM) Keripik Tempe Selama Masa Pandemi Covid-19 Di Kabupaten Deli Serdang
Get PDFTempe chips are food made from soy tempeh in the form of plates / thin slices that are fried with the addition of flour and spices. The problem with tempe chip processing SMEs today is how to develop a strategy for developing micro, small and medium enterprises (UMKM) for tempe chips during the Covid-19 pandemic in Deli Serdang Regency. The purpose of this study was to determine the development strategy of Tempe Chips Micro, Small and Medium Enterprises (MSMEs) during the Covid-19 pandemic in Deli Serdang Regency. The method used to determine the strategy for developing tempeh chips is by using the Analytical Hierarchy Process (AHP) method. Based on the results of research using the Analytical Hierarchy Process (AHP) method of tempe chips in Deli Serdang Regency, a development strategy that is a priority to be applied is by increasing cooperation with retailers so that it will increase consumer purchasing power for tempe chip products. criteria and alternatives that become priority are the value of purchasing power with a weight of 18.16 and the value of retailers with a weight of 35.4. Based on the results of the implementation, the AHP method can provide recommendations in making decisions to increasing purchasing power can be done by increasing cooperation with retailers
Pengaruh Rasio Likuiditas dan Rasio Profitabilitas Terhadap Harga Saham
Get PDFIncreased liquidity ratios and profitability ratios can give a positive signal to stock prices. This study aims to obtain an overview of the relationship between liquidity ratios and profitability ratios with prices. The research approach uses a quantitative approach using secondary data in the form of financial and annual reports. This research was conducted in all companies except the financial sector which was listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2019. The analysis technique used was multiple regression with STATA software. The liquidity ratio is proxied by the Cash Ratio, and Current Ratio (CR). Profitability ratio proxied ROE, ROS, EPS, . The results showed that the liquidity ratio and profitability ratio had a positive effect on stock prices. The higher the liquidity ratio and profitability ratio, it will lead to increasing stock prices
Analisis Kewajiban Perpajakan PPh 21, PPh 23 dan PPh Final Pada PT Taiba Consulting Indonesia
Get PDFVarious policies related to Pandemi Covid 19 have an impact on the decline in the realization of the 2021 State Expenditure Budget as evidenced in the 2020 APBN Realization Data experienced a decrease in the delivery of realization by 19.6%, annual tax notification for Income Tax in 2021, in particular taxpayers experienced Pandemi Covid uncertainty 19, Shortfall factors have a stake in swelling of the realization of budget financing by 6.1% in economic recovery so that it has an impact on slowing the profitability of business entities caused by the policy of increasing installment discounts to 50% and a decrease in corporate income tax rates by 11%. This study was conducted with the aim of finding out the implementation, payment, deduction and reporting of PPh 21 tax obligations, PPh 23, Final Construction Services PPh. The method used in this study uses qualitative, primary and secondary data sources through documentation, observation and interviews. Data analysis uses data reduction, while it is to validate data using the triangulation technique of source, time and technique. The results of the study concluded: (1) Payment, Cutting, and Reporting of PPh 21 in accordance with Law Number 36 Year 2008 concerning Taxation (2) Payment, Cutting, Reporting PPH 23 Not in accordance with Law Number 36 Year 2008, because of the postponement of vendors in PPh 13 payment (3) Payment, Cutting, and Final Income Tax Reporting in accordance with Tax Law Number 36 of 2008.
Corporate Governance, Profitabilitas, Size, Growth, dan Nilai Perusahaan
Get PDFThe purpose of this research is to test and analyze the effect of profitability as measured by ROA, size as measured by total assets, and growth as measured by asset growth on firm value as measured by Tobin's Q; to test and analyze how corporate governance as measured by the CGPI scores moderates the effect of profitability, size, and growth on firm value. Data used in this research is secondary data. There is 302 population used in this research which is companies were included in the CGPI rating in period 2011-2019 (pooled data). There are 45 samples selected by using the purposive sampling method. The data analysis technique used is PLS-SEM. This research showed that profitability has a significant positive effect on firm value, size has a significant positive effect on firm value, growth hasn't a significant effect on firm value. Corporate governance hasn't moderated the effect of profitability on firm value, corporate governance has strengthened the effect of size on firm value, and corporate governance hasn't moderated the effect of growth on firm value
Analisis dampak transaksi E-Commerce terhadap penerimaan pajak pertambahan nilai
Get PDFThis study aims to determine the impact of e-commerce transactions on Value Added Tax (VAT) revenue which is a source of state revenue and development. This research was conducted using a descriptive qualitative approach with a case study research approach. Data collection methods were carried out by interviews, observation and supported by secondary data from the object of research. The data analysis used in this research is descriptive which is supported by quantitative data. The results of this study Based on e-commerce transaction activities, Indonesia has not been able to collect VAT tax on e-commerce transactions in an ideal amount. This can be seen from the value of e-commerce transactions which have increased significantly in the last five years, but tax revenue for e-commerce transactions is inversely proportional, namely experiencing a significant decline in 2021. The conclusion of this study is that the impact of e-commerce on tax revenue is considered sufficient good because tax revenue has increased but in 2021 it has decreased significantly. This significant decrease was caused by a lack of awareness and understanding of taxation by taxpayers who had not paid taxes optimally each year, e-commerce transactions that were difficult to detect from a business standpoint and socialization that had not been carried out thoroughly