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All Journal Jurnal Kompetitif JPM (Jurnal Pemberdayaan Masyarakat) Jurnal Dinamika Ekonomi dan Bisnis Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Abdimas Musi Charitas Indo-Fintech Intellectuals: Journal of Economics and Business Equivalent : Journal of Economic, Accounting and Management IJMA
Arifin, Firmansyah
Fakultas Ekonomi Dan Bisnis, Universitas Tridinanti, Palembang, Sumatera Selatan
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH STRUKTUR MODAL DAN DEPOSIT KONSUMEN TERHADAP PROFITABILITAS PADA INDUSTRI PERBANKKAN DI INDONESIA Firmansyah Arifin
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v2i1.178

Abstract

Abstract : This research was conducted in the banking industry listed on the IDX in 2016-2021. This study aims to determine the effect of the independent variable capital structure and consumer deposits on the dependent variable profitability. The population in this study were 50 banking companies. The sample is determined by purposive sampling method with the specified criteria. The analysis technique used is path analysis with the help of the SPSS program and classical assumptions are carried out first. The results showed that capital structure had no effect on profitability, the results showed that consumer deposits had an effect on profitability. Abstrak : Penelitian ini dilakukan pada industry perbankkan yang terdaftar di BEI pada tahun 2016-2021. Penelitian ini bertujuan untuk mengetahui pengaruh variabel independen struktur modal dan deposit konsumen terhadap variabel dependen profitabilitas. Populasi dalam penelitian ini adalah 50 perusahaan perbankkan. Sampel yang ditentukan dengan metode purposive sampling dengan kriteria yang ditentukan. Teknik analisis yang digunakan yaitu analisis jalur dengan bantuan program SPSS dan dilakukan asumsi klasik terlebih dahulu. Hasil penelitian menunjukkan bahwa struktur modal tidak berpengaruh terhadap profitabilitas, hasil penelitian menunjukkan bahwa deposit konsumen terdapat berpengaruh terhadap profitabilitas.
Exploring the Implementation of Carbon Tax Policy within the Framework of Sustainable Finance: Stakeholders' Perspectives Zenever, Sisilia; Arifin, Firmansyah; Mikial, Msy; Hariyanto, Rudy
Jurnal Dinamika Ekonomi dan Bisnis Vol 22, No 1 (2025)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34001/jdeb.v22i1.7467

Abstract

This study aims to understand the impact of Carbon Tax policy implementation on sustainable finance from a Stakeholder Perspective. The research employs a qualitative approach, using in-depth interviews and focus groups to gather insights from a diverse group of stakeholders, including government officials, corporate leaders, investors, and the general public. This study uncovers a range of perspectives on the effectiveness and challenges of carbon tax implementation on sustainable finance. Key factors influencing successful implementation include regulatory framework, stakeholder engagement, and market readiness. This study is limited by its qualitative approach, which may not capture the full range of perspectives across regions or sectors. This study contributes to the discourse on environmental policy and sustainable finance by providing insights into the practical challenges and opportunities in integrating carbon tax policy with sustainable finance. It offers valuable guidance for policymakers, industry leaders, and researchers in the field. The novelty of this study lies in its focus on the intersection of carbon tax policy and sustainable finance, offering a detailed exploration of stakeholder perspectives and highlighting practical implications for aligning environmental policy with financial sustainability goals.
FACTORS INFLUENCING STUDENTS’ PERCEPTIONS OF TAX EVASION Nuri Annisa Fitri; Basri, Hisbullah; Arifin, Firmansyah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7542

Abstract

This study aims to determine and analyze how Tax Sanctions and Justice affect Student Perceptions of Tax Evasion. This study has two independent variables, namely tax sanctions and tax justice and one dependent variable, namely student perceptions of tax evasion. The population in this study were active students at the Faculty of Economics and Business, Tridinanti University. S1 Accounting Study Program, S1 Management and D3 Finance and Banking. The sample in this study was determined by using the convenience sampling technique, meaning that the sample was selected based on the ease of obtaining data. The number of samples in this study was 128 people. The research data is in the form of primary data in the form of a questionnaire. The questionnaire was distributed online to students via google form. The results of the questionnaire were processed using IBM SPSS Statistics 20 software. Based on the results of the hypothesis test, it can be said that the first hypothesis, the t-test sig. value is 0.034 <0.05. This means that the independent variable of tax sanctions (X1) has a significant effect on the dependent variable of tax evasion (Y). The second hypothesis, the t-test sig. value is 0.001 < 0.05. This means that the independent variable of tax justice (X2) has a significant effect on the dependent variable of tax evasion (Y). The third hypothesis, the sig. F value is 0.000 < 0.05. This means that tax sanctions and tax justice have an effect on tax evasion
Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage terhadap Manajamen Pajak pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI (Periode 2021-2024) Rizka Aprilia; Rizal Effendi; Firmansyah Arifin; Yancik Syafitri
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1280

Abstract

Abstract : This study aims to determine the effect of profitability, company size, and leverage on tax management in mining companies listed on the Indonesia Stock Exchange (2021-2024). The sample in this study was 36 mining companies listed on the Indonesia Stock Exchange. The observation period was four years, from 2021 to 2024. Therefore, from the 36 companies, 144 financial reports of mining companies listed on the Indonesia Stock Exchange were obtained. The analysis technique used is multiple linear analysis which is processed using the computer program Statistical Product and Service Solution (SPSS) version 24. Profitability, Company Size, and Leverage have a simultaneous influence on the variable of Tax Management in Mining Sector Companies Registered on the Indonesian Stock Exchange (2021-2024 Period) with a significance of 0.000 <α (0.05) meaning that Ho is rejected or Ha is accepted. The multiple linear regression equation Y = 315754570.000 + 0.054 X1 + 0.640 X2 + 0.300 X3. Profitability has a partial influence on Tax Management in Mining Sector Companies Registered on the Indonesian Stock Exchange (2021-2024 Period) with a significance of 0.002 <α (0.05). Company Size has a partial influence on Tax Management in Mining Sector Companies Registered on the Indonesian Stock Exchange (2021-2024 Period) with a significance of 0.045 <α (0.05). Leverage has a partial effect on tax management in mining companies listed on the Indonesia Stock Exchange (2021-2024), with a significance level of 0.000 < α (0.05). Abstrak : Penelitian ini bertujuan untuk mengetahui apakah ada Pengaruh  Profitabilitas, Ukuran Perusahaan, Dan Leverage Terhadap Manajamen Pajak Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI (Periode 2021-2024). Sampel dalam penelitian ini sebanyak 36 Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI, periode pengamatan dilakukan 4 tahun yaitu pada tahun 2021-2024 oleh karena itu dari 36 perushaan ada sebanyak 144 laporan keuangan Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI. Teknik analisis yang digunakan adalah analisis linier berganda yang diolah dengan menggunakan bantuan program komputer  Statistical Product and Service Solution ( SPSS) versi 24. Profitabilitas, Ukuran Perusahaan, Dan Leverage memiliki pengaruh secara simultan terhadap  variabel Manajamen Pajak Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bei (Periode 2021-2024) dengan signifikan sebesar 0,000 < α (0,05) artinya Ho ditolak atau Ha diterima. Persamaan regresi linier berganda Y = 315754570.000 + 0.054 X1  + 0.640 X2 + 0.300 X3. Profitabilitas memiliki pengaruh secara persial dengan Manajamen Pajak Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bei (Periode 2021-2024) dengan signifikan sebesar 0,002 < α (0,05). Ukuran Perusahaan memiliki pengaruh secara persial dengan Manajamen Pajak Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bei (Periode 2021-2024) dengan signifikan sebesar 0,045 < α (0,05). Leverage memiliki pengaruh secara persial dengan Manajamen Pajak Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bei (Periode 2021-2024) dengan signifikan sebesar 0,000 < α (0,05).
Co-Authors Akbar Sulbahri, Rifani Basri, Hisbullah Melia Frastuti Mohammad Aryo Arifin, Mohammad Aryo Msy Mikial, Msy Muhammad Hidayat Nuri Annisa Fitri Nuri Annisa Fitri Padriyansyah Padriyansyah Perdana, Aprin Putra, Dimas Pratama Putri, Yuni Adinda Putri, Yuni Adinda Rachmawati, Yuni Rifani Akbar Sulbahri Rizal Effendi Rizka Aprilia Rosalina Pebrica Mayasari Rudy Hariyanto, Rudy Saggaf, Abdullah Yancik Syafitri Yuni Rachmawati Yuni Rachmawati Zenever, Sisilia