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All Journal J-ISACC : Journal of Islamic Accounting Competency Sharing: Journal Of Islamic Economics, Management And Business
Nini Sumarni
UIN Sjech M. Djamil Djambek Bukittinggi
Economics, Econometrics & Finance

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Pengaruh Upah Minimum Dan Pendidikan Terhadap Tingkat Partisipasi Angkatan Kerja Di Provinsi Sumatera Barat Khairul Abrar; Nini Sumarni
Sharing: Journal of Islamic Economics Management and Business Vol. 5 No. 1 (2026): Maret, 2026
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v5i1.17328

Abstract

This study aims to analyze the influence of minimum wages and education levels on the Labor Force Participation Rate (TPAK) in West Sumatra Province. The study uses a quantitative method with an associative approach that focuses on the relationship between variables to test relevant theories. The data used are numerical data so that they can be analyzed statistically to determine the level of influence of each independent variable on the dependent variable. The research instrument was designed to measure the variables of minimum wages, education levels, and TPAK systematically and objectively. Data analysis techniques were carried out using inferential statistical methods to obtain accurate and accountable results. The results show that minimum wages have a significant influence on TPAK in West Sumatra. This is evidenced by a significance value of 0.001, which is smaller than the significance level of 0.05. Thus, an increase in the minimum wage contributes to changes in the community's labor force participation rate.
PENGARUH THIN CAPITALIZATION, PERTUMBUHAN PENJUAL Nurul Hafiza; Nini Sumarni
Journal of Islamic Accounting Competency Vol. 5 No. 2 (2025): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v5i2.2715

Abstract

This research is based on the assumption that tax payments are detrimental to companies which will ultimately encourage tax avoidance practices. Where the biggest tax avoidance losses in Indonesia come from corporate taxpayers. Apart from that, there is a phenomenon of high levels of debt use in consumer cyclical companies, where this phenomenon of using debt is also found in the case of PT Rajawali Nusantara Indonesia (RNI). This research is intended to examine the impact of the variables thin capitalization, sales growth, and corporate governance on consumer cyclical company tax avoidance. The research applied is quantitative research that uses data sources in the form of secondary data. The sample collection method used purposive sampling which was carried out on consumer cyclicals companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022 with a population of 152 companies which resulted in 14 companies as samples. The total number of observations made was 70 observations. Multiple linear regression analysis is the analysis used in this research which is processed using SPSS program support. The findings from the test prove that thin capitalization, an independent board of commissioners, and an audit committee partially show no influence on tax avoidance. Meanwhile, partial sales growth shows a positive influence on tax avoidance. Simultaneously, the independent variables examined in this research show an influence on tax avoidance.
Co-Authors Khairul Abrar Nurul Hafiza