Rumah Jurnal ISNJ Bengkalis - Institut Syariah Negeri Junjungan Bengkalis
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Tax Avoidance: Employment Benefits Liability, Sales Growth, Capital Intensity, Profit Management, And Inventory Intensity
Get PDFThis research analyzes the influence of employee benefit obligations, sales growth, capital intensity, earnings management, and inventory intensity on tax avoidance. The population in this study are primary consumer goods companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used purposive sampling so that 137 research samples were obtained. The data source comes from secondary data in company financial reports. The data analysis technique used is multiple linear regression analysis with the help of IBM SPSS 24 software. The results of this research show that earnings management positively affects tax avoidance. Inventory intensity negatively affects tax avoidance. Employee benefit obligations, sales growth, and capital intensity do not affect tax avoidance. This research can enrich agency and stakeholder theory by identifying the role of earnings management and inventory intensity in corporate tax strategies. Companies need to consider wise earnings management and evaluate inventory policies to optimize the reduction of tax liabilities while still complying with applicable tax regulations
Impact Of Financing Restructuring And Foreclosed Collateral On Non-Performing Financing Levels In The Covid-19 Era
Get PDFThe Covid-19 pandemic has impacted the banking sector, including the increase in problematic financing. This research aims to show the impact of restructuring financing and foreclosed collateral (RFFC) on non-performing financing (NPF) levels during the Covid-19 pandemic. This research uses a quantitative approach. The population of this research is Islamic commercial banks (ICB). The research sample was taken using a purposive sampling technique, so a research sample of 6 ICB was obtained in three years, namely 2020-2022. This research uses data analysis in the form of multiple linear regression analysis using the Eviews application. The research results show that financing restructuring and RFFC each positively and significantly affect NPF. This research can be used as reading material related to banking economics and inform banks that success in implementing policies to minimize problematic financing requires good cooperation between banks and customers
Accessibility And Competence Toward Zakat Financial Accountability Moderate By Internal Control
Get PDFThis research examines the influence of financial report accessibility and human resource competency on zakat financial accountability with internal control as a moderating variable. This research is quantitative research by processing primary data using a questionnaire. The population of this research is all 268 executive and supervisory agency employees from 35 Lazismu regional offices in Central Java. Sample selection was carried out using a purposive sampling method so that 120 research samples were obtained. The data analysis technique used in this research is the quantitative structural equation modeling-partial least squares (SEM-PLS) analysis method using SmartPLS version 4.0 software. The research results show that the accessibility of financial reports and human resource competency positively affect Zakat's financial accountability. Internal control can strengthen the influence of financial report accessibility on Zakat's financial accountability. However, internal control weakens the influence of human resource competency on Zakat's financial accountability. The results of this research can be used as reference and comparison material for further research. Then, the research results can be used for consideration, input, and thought contribution, especially regarding increasing accountability in zakat financial management
Hoping Of Zakat Reinforcing Philanthropy In Indonesia
No full textIndonesia is the most generous country by donating unknown people, money donations, and volunteer activities based on the World Giving Index by the Muslim majority population, contributing to the poor's socioeconomic, welfare, and empowerment. Zakat is a philanthropic activity with great potential and utilization, but there is a gap between its revenue potential and its realization. This research aims to describe the hope that zakat will strengthen philanthropy in Indonesia. The research method uses a qualitative descriptive approach and reports from zakat institution's secondary data sources. The results showed 81 amil zakat institutions and 491 zakat bureaus as zakat collection institutions increased in zakat collection by 26%, consisting of zakat fitrah, zakat mal income, zakat institutions, and individual zakat as 5.1 million people and corporate zakat as 36,000. Zakat through e-zakat or bank transfers and e-payments reached 93% during the Covid-19 pandemic. Zakat gives excellent hope to society's welfare through government and stakeholder regulations that can reduce the level of poverty. Zakat IDR 10.2 trillion gives hope to 23 million people and frees 15759 from the poverty line with better distribution effectiveness; the philanthropic hope of strengthening zakat in Indonesia has provided benefits and community welfare
Pengaruh Pembiayaan Murabahah, Mudharabah, Dan Musyarakah Terhadap Profitabilitas
Get PDFThis research aimed to show the effect of murabahah, mudharabah, and musyarakah financing on the profitability of Islamic commercial banks. The research is a causal associative with a quantitative approach. The research population is Islamic commercial banks in Indonesia. The sampling technique used non-probability sampling with a purposive sampling method and obtained nine samples. The data analysis technique used descriptive analysis, classical assumption test, multiple linear regressions, coefficient of determination test, and t-test. The results showed that murabahah financing did not affect profitability. However, mudharabah financing has a positive effect on profitability. Meanwhile, musyarakah financing has a significant negative impact on profitability. This research can be a reference for banks to increase murabahah and musyarakah financing so that profitability can increase adequately. Then it can be a reference for the bank to be more selective if there is a suspension of payments on murabahah financing
Faktor-Faktor Yang Mempengaruhi Ekuitas Merek Pada Pengguna Mobile Banking Bank Syariah Indonesia
Get PDFThis research aims to show the effect of trust, perceived quality, brand awareness, and brand loyalty on the brand equity of mobile banking users of Bank Syariah Indonesia in the Special Region of Yogyakarta. This research is a quantitative research using secondary data and primary data. The research sampling technique used purposive sampling. The questionnaire was distributed using google form with a sample size of 105 respondents. Data analysis used multiple linear regressions. The results showed that partially trust, brand awareness, and brand loyalty positively and significantly affect brand equity. Perceived quality has no significant effect on brand equity. Simultaneously has a significant effect. Trust, brand awareness, and brand loyalty can be used as factors influencing brand equity and can be used by Bank Syariah Indonesia in increasing the brand equity of mobile banking
Keputusan Konsumen Dalam Memilih Hotel Syariah: Ditinjau Dari Halal Lifestyle, Muslim Friendly Facilities, Dan Knowledge
Get PDFThis study aims to empirically show the effect of a halal lifestyle, Muslim-friendly facilities, and knowledge on consumer decisions in choosing sharia hotels. This research is field research with a quantitative approach. The research population is the customers of the Abbas Syariah Kudus hotel, but the number still needs to be determined. The sampling technique used purposive sampling with a sample of 115 respondents. The data analysis technique uses multiple linear regression with the help of the SPSS program. The study results show that a partially halal lifestyle, Muslim-friendly facilities, and knowledge positively and significantly affect sharia hotel consumer decisions. This research can complement existing theories. Practically, this research can be used as a reference for sharia hotel business people to pay attention to the halal lifestyle, Muslim-friendly facilities, and knowledge to win customers' hearts
Implementation Of Accounting Information Systems By Small And Medium Enterprises In Banyumas
Get PDFThe purpose of this study is to identify a map of the SME sector in the region and the understanding/appreciation of the owner or manager of SMEs towards accounting information systems. Then identify the needs of the SMEs sector in the regions related to the financial information system. Furthermore, identify all activities related to SME financing in each regional sector. This study is a survey research data collection via questionnaires. The sample study was 25 SMEs sector in the regions that are already exporting or potentially exporting in the region of Indonesia. The data were analyzed using the descriptive analysis method. The results of this study indicate that the SME sector in the regions does not yet utilize the accounting information system well; even some SMEs have not done the appropriate financial reporting standards requiring comprehensive financial information system development. With comprehensive financial information systems, SME management can generate financial statements following applicable regulations and standards and disseminate such statements more easily
Perbandingan Rasio Kinerja Bank Syariah Terhadap Pertumbuhan Dana Pihak Ketiga Sebelum Dan Masa Pandemi Covid-19
Get PDFThe purpose of this study was to analyze the effect of performance ratios, namely capital adequacy ratio (CAR), non-performing financing (NPF), and financing to deposit ratio (FDR), on third-party funds (TPF) at Islamic commercial banks (ICB). Then, analyze the performance ratio and growth of TPF before and during the covid-19 pandemic on ICB. The method in this research uses a quantitative approach. Data collection uses secondary data in the form of documentation. The population of this study is all ICB registered with the financial services authority (FSA) for the 2019-2020 period. Sampling in this study uses purposive sampling. The data analysis technique used multiple linear regression analysis and comparison of paired samples. The results showed that partially CAR, NPF, and FDR did not affect the growth of TPF in ICB. However, CAR, NPF, and FDR simultaneously affect the growth of TPF in ICB. Then the comparison results show no difference in CAR, NPF, and FDR before and during the covid-19 pandemic. However, the growth of TPF shows a significant difference before and during the covid-19 pandemic
Pengaruh Intellectual Capital Terhadap Profitabilitas Dalam Perspektif Syariah
Get PDFThe stability of the company's operating system is an essential assessment of excellence in maintaining the company's economy. The success of a company can be seen from the profitability ratio. This research aims to show the effect of intellectual capital factors on profitability from a sharia perspective. This type of research is descriptive quantitative using panel data regression. The research population is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling technique used purposive sampling in order to obtain 50 observational data. The results showed that value-added capital employed (VACA) negatively and significantly affected profitability. Value-added human capital (VAHU) and structural capital value added (STVA) positively and significantly affect profitability. Simultaneously intellectual capital has a significant effect on profitability. Activities and ways of managing companies related to intellectual capital and profitability follow sharia principles. This research can be used as a reference in evaluating aspects of intellectual capital in order to be able to make an optimal contribution to company performance following sharia principles