UIN (Universitas Islam Negeri) Sunan Kalijaga, Yogyakarta: E-Journal Fakultas Ekonomi dan Bisnis Islam
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Corporate Governance Mechanisms, Profitability, Company Size and Tax Avoidance : (Empirical Studies on Manufacturing Companies in Indonesia and Malaysia from 2015-2018)
Get PDFPurpose: This research examines the impact of corporate governance mechanisms, profitability, and company size on tax avoidance.
Methodology: This research uses multiple regression analysis and an independent sample t-test. Based on a sample of 380 firm-year observations from 95 manufacturing companies listed on the List of Sharia-Compliant Securities in Indonesia and Malaysia in 2015-2018.
Findings: The results of this research concludes that independent of the boards, audit committees, audit quality, institutional ownership and managerial compensation had negative influences on tax avoidance. Profitability and company size had positive influences on tax avoidance. This research also finds differences in the level of tax avoidance in Indonesia and Malaysia.
Novelty: This study uses manufacturing companies in Indonesia and Malaysia from 2015-201
Taxation Aspects, Information Asymmetry and Earnings Management : (Empirical Study on Goods and Consumer Goods Sector Listed on Indonesia Sharia Stock Index (ISSI) in 2016-2020 Period)
Get PDFPurpose: The act of manipulating the presentation of financial statements by increasing or decreasing profits can be misleading and cause losses to other parties. Various factors motivate managers to take earnings management actions. This study aims to analyze earnings management actions by taking several indicators in terms of taxation aspects which include tax planning and deferred tax expense and indicators of information asymmetry owned by managers.
Methodology: The objects used as research samples are manufacturing companies in the goods and consumption sector listed on the Indonesia Sharia Stock Index (ISSI) in 2016-2020. Companies were selected based on predetermined criteria using a purposive sampling method to obtain a sample of 130 observations. The analysis technique uses panel data regression which is processed with Eviews v.12 programs.
Findings: The results show that tax planning, deferred tax expense and information asymmetry have a significant positive effect in detecting earnings management actions.
Novelty: This study uses manufacturing companies in the goods and consumption sector as an object, and adds information asymmetry variable to the study. Furthermore, this study also measured earnings management by using the modified Jones model discretional accrual proxy
Hybrid Contracts in Leasing and Ijarah Muntahiya Bit Tamlik in Indonesia Sharia Financial Institutions
Get PDFThis article discusses the implementation of the concept of hybrid contracts in the product of ijarah al muntahiya bit tamlik (IMBT) and leasing at Indonesia Islamic Financial Institutions. This article aimed to find out the implementation of hybrid contract concept in IMBT and leasing products at Indonesia Islamic Financial Institutions. This article was conducted using qualitative research method. The data in this study were obtained from library materials such as books, journals, articles, etc. Data analysis techniques used were data condensation, data presentation, and drawing conclusions. The analysis results showed that the development of contracts in Islamic financial institutions was inevitable due to the implementation of multi-contracts. The merging of two contracts is also known as (hybrid contract or al-\u27uqudal-murakkabah) such as ijarah al mutahiya bit tamlik (IMBT). IMBT is a combination of two inter-ijarah contracts (lease) and the sale and purchase or grant is made at the end of the lease term. The implementation and merging of two contracts (hybrid contracts) in IMBT may use several contracts, including ijarah contract, ba\u27i contract, wakalah contract, and hibah contract
The Role of Educational Institutions in Community Empowerment to Improve Community Welfare
Get PDFSocial action internship for advanced university students is a community service activity in certain areas or educational institutions, carried out in groups, preferably non-physical activities in the field of education. Social action internship for advanced university students aims to provide real work experience in the field in the field of forming an independent attitude and responsibility in carrying out work in the field. In addition, social action internship for advanced university students also aims to help the community increase the level of knowledge and skills so that it is expected to improve their welfare. The social action internship for advanced university students is divided into four stages of activity, namely debriefing, implementing activities on site, compiling reports, and assessing. The implementation of the social action internship for advanced university students in Jatirejo Village, Gunungpati District, Semarang City. The work program in Jatirejo Village is a program that emphasizes the theme of the Role of Students in Community Empowerment to Improve Welfare. The physical program of the social action internship group for advanced university students in Jatirejo Village, among others: planting toga plant seeds, making banana satay and marketing, distributing masks, making processed fruit and fro, helping the community in preparing rice every Friday.Keywords: Community Empowerment, Welfare, toga plan
ANALISIS DATA REGRESI DUMMY; INDIKASI PENGARUH BEBERAPA FAKTOR KELUARGA MISKIN DI DESA CANDI KECAMATAN MLARAK KABUPATEN PONOROGO
Get PDFABSTRAK Tujuan penelitian ini adalah untuk mengetahui ciri-ciri dan karateristik keluarga tidak mampu di Desa Candi Kecamatan Mlarak Kabupaten Ponorogo dengan melihat dari factor atau sebab yang mempengaruhinya. Data diambil dari 30 responden yaitu keluarga penerima Bantuan Langsung Tunai Desa Candi Kecamatan Mlarak Kabupaten Ponorogo. Dipilih lima variabel untuk mengetahui karakteristik rumah tangga miskin yaitu dengan variabel dependen jumlah penghasilan perbulan (Y), serta variabel independen jumlah anak (X1), usia (X2), jenis kelamin (D1), pendidikan terakhir (E1, E2, E3, E4), pekerjaan (F1, F2). Kemudian model yang digunakan adalah model regresi dummy dengan 2 variabel penelitian yaitu variabel dependen (respon) dan juga variable independent (predictor). Hasil regresi dengan menggunakan regresi dummy yaitu jumlah anak (X1) yaitu nilai signifikansi 0.799 dan β1 adalah -68351.761, usia (X2) yaitu nilai signifikansi 0.418 dan β2 adalah 25624.720, dummy jenis kelamin (D1) yaitu nilai signifikansi 0.221 dan β3 adalah 685314.519, dummy pendidikan terakhir (E1) yaitu nilai signifikansi 0.204 dan β4 adalah 1079368.495, dummy variabel pendidikan terakhir (E2) yaitu nilai signifikansi 0.825 dan β5 adalah 321338.290, dummy variabel pendidikan terakhir (E3) yaitu nilai signifikansi 0.477 dan β6 adalah 737030.666, dummy variabel pendidikan terakhir (E4) yaitu nilai signifikansi 0.623 dan β7 adalah 975884.879, dummy pekerjaan (F1) yaitu nilai signifikansi 0.471 dan β8 adalah 673582.791, dummy pekerjaan (F2) yaitu nilai signifikansi 0.545 dan β9 adalah 719940.534. Sehingga dapat disimpulkan bahwa variabel bebas yaitu usia, jumlah anak, jenis kelamin, pendidikan, pekerjaan berpengaruh terhadap variabel terikat yaitu jumlah penghasilan setiap bulan, serta terjadinya ketidak merataan penghasilan di Desa Candi Kecamatan Mlarak Kabupaten Ponorogo
The Effect of Leverage, Firm Size, Profitability, and Liquidity on Hedging Decisions
Get PDFPurpose: This study aims to determine the effect of leverage, firm size, profitability, and liquidity on hedging decisions of manufacturing companies listed on the Indonesia Stock Exchange (IDX)
Methodology: The sample in this study are 22 manufacturing companies listed on the IDX from 2014 to 2019. This research uses the logistic regression analysis technique.
Findings: The results show that the variable leverage, firm size, and profitability have a positive effect and are significant on hedging decisions, while the liquidity variable has no effect on hedging decisions.
Novelty: This study continues previous research by using a different population, adding independent variables, and using the manufacturing sector.
Keywords: Leverage, Firm Size, Profitability, Liquidity, Hedging
Kontribusi Instrumen Perbankan Syariah terhadap Pertumbuhan Ekonomi Indonesia Tahun 2005-2021
Get PDFThis research aims to analyze the role of Islamic banks in economic growth. The writing of this research is motivated by the rapid development of Islamic banking in Indonesia which needs to be balanced with its contribution to economic growth. This research is based on research questions about the development of Islamic banks in Indonesia, and the contribution of Islamic banks to Indonesia\u27s economic growth before and during this pandemic, through third party financing, financing, and Islamic bank assets in the Indonesian economy. The method used in this study is quantitative by analyzing secondary data processed by Eviews 10 using the VECM method and using quarterly time series data from 2005 to 2021. The results of the study using the VECM method show that Islamic bank third party funds have a positive effect, total bank assets Sharia has a negative effect, and financing has no long-term or short-term effect on economic growth. Based on tests conducted by IRF, the movement of economic growth in response to the shock of these variables has been volatile for the next 60 years. This means that Islamic banks play an important role in Indonesia\u27s economic growth. The proposed solution is for Islamic banks to increase market share, increase the proportion of funding from the Mudharabah and Musyarakah programs, tighten regulations, improve quality and quantity, and keep up with technological advances
Integrating Islamic Fintech into Islamic Social Finance to Revive the Going Concern of MSMEs in the COVID-19 Era
Get PDFThis study seeks to propose a model that integrates Islamic social finance and Islamic fintech to revive MSMEs\u27 going concerns during the COVID-19 pandemic in Nigeria. The study applies content analysis and a multidisciplinary literature review. This study proposes a model that integrates Islamic social finance instruments (such as zakat [Islamic compulsory tax], waqf [Islamic endowment], Islamic microfinance and sadaqat [voluntary charity]) and Islamic fintech platforms (P2P and crowdfunding) that could enable MSMEs to obtain funds to revitalize their going concerns by engaging in various Islamic-based contracts, such as musharakah (equity partnership), murabahah (the cost-plus sale contract), mudarabah (trust partnership), ijarah (lease contract), musharakah mutanaqisah (diminishing equity partnership), qard al-hasan (free interest loan), salam (forward financing transaction), etc. The provision of adequate finance using the proposed integrated model is expected to revitalize the MSMEs\u27 going concerns, which can contribute to the country\u27s economic growth and development. Despite the study\u27s contribution by inventing an Islamic-based model for reviving the MSMEs\u27 going concerns in Nigeria, it is conceptual without empirical validation. Hence, future studies should empirically explore the feasibility of the proposed integrated model. The implications of the findings indicate the need to provide motivational regulations for establishing Islamic fintech companies. There is also a need to provide effective technological applications that ensure the selection of only eligible beneficiaries
THE ROLE OF RESEARCH WORKSHOPS IS TO INCREASE PUBLICATION INTEREST IN ACCREDITED JOURNALS
Get PDFThis study aims to determine the interest of final year students who are completing their final project to make publications in reputable journals. At present, 9 criteria accreditation requires a lot of publications from students while the climate of publication of student work is still not well formed. Therefore, activities and policies are needed to build a culture of publication. Research workshops are one way to encourage students to make publications. This study uses final year students who are finishing their final assignments as respondents/ workshop participants. The goal is that the results of their final project can be published directly in a reputable journal. The results showed that after attending the workshop, the majority of respondents gave positive responses related to the workshop activities and had a high enough interest to do the publication. The results of this study have practical implications for policy makers to regularly conduct research workshops for students
MARKETING STRATEGY ASSISTANCE AS OPTIMIZATION OF THE EXISTENCE OF MANDIRI SEJAHTERA COMAL BUMDES
Get PDFThe purpose of this service activity is to improve business development and assistance to strengthen product marketing strategies in the Sidorejo Village-Owned Enterprises (BUMDes). This service activity is focused on developing BUMDes businesses and implementing marketing methods for BUMDes Desa Sidorejo Comal both with conventional methods and via the internet. The service methods used are: (1) Conducting initial observations and interviews with BUMDes management and community leaders. and (2) the stages of implementing the activities. The result achieved is that the management of the Sidorejo Village BUMDes can improve marketing strategies both through conventional and the internet as an optimization of the existence of Sidorejo Village BUMDes