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The Importance of Sustainability Reports In Non-Financial Companies Shinta Melzatia, Caturida.M.Doktoralina, Dewi Anggraini,Safira,
Jurnal Akuntansi Vol 22, No 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

The sustainability report (SR) has become a necessity for companies. Its role is crucial for the development of a company because it includes both social and environmental aspects. However, there are still companies that have not properly conducted sustainability report disclosures (SRDs). Therefore, this study aims to examine the effects of profitability, leverage and liquidity on SRDs. In particular, we explore the implications of regulations that require the disclosure of environmental and social information in non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The sample in this study was 65 from 13 companies that met the criteria, and the study utilised the purposive sampling method. The study results found that first, profitability proxied by return on assets (ROA) did not significantly influence SRDs. Second, leverage proxied by debt to assets ratio (DAR) has a significant negative effect on SRDs, and third, the liquidity proxied by the current ratio (CR) has a significant negative effect on SRDs. The results of this study are expected to increase knowledge for readers, especially investors, so they can pay better attention to a company's social and environmental activities when investing.

The Importance of Sustainability Reports In Non-Financial Companies Caturida. M. Doktoralina; Dewi Anggraini; Safira Safira; Shinta Melzatia; Salimah Yahaya
Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v22i3.394

The sustainability report (SR) has become a necessity for companies. Its role is crucial for the development of a company because it includes both social and environmental aspects. However, there are still companies that have not properly conducted sustainability report disclosures (SRDs). Therefore, this study aims to examine the effects of profitability, leverage and liquidity on SRDs. In particular, we explore the implications of regulations that require the disclosure of environmental and social information in non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The sample in this study was 65 from 13 companies that met the criteria, and the study utilised the purposive sampling method. The study results found that first, profitability proxied by return on assets (ROA) did not significantly influence SRDs. Second, leverage proxied by debt to assets ratio (DAR) has a significant negative effect on SRDs, and third, the liquidity proxied by the current ratio (CR) has a significant negative effect on SRDs. The results of this study are expected to increase knowledge for readers, especially investors, so they can pay better attention to a company's social and environmental activities when investing.

The Moderating Role of Sukuk Rating in the Relationship Between Financial Indicators and Corporate Sukuk Yield Nurul Rachmaini; Melzatia Shinta; Nurhasanah Nurhasanah; Mohd â€˜Adli Zahri
Journal of Islamic Economics and Social Science (JIESS) Vol 3, No 1 (2022)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2022.v3i1.005.

As an investment and financing vehicle, Sukuk plays a significant role in Indonesia, which are predominantly Muslim, to address the demand for sharia-based investment and financing instruments. However, the gap between Sukuk and Bonds is still very large, as the development of Sukuk is far less than that of Bonds. This causes investors and issuers to examine the viability of their Sukuk investments, particularly in terms of the risks they undertake and the amount of return they receive. This study aims to assess the impact of financial parameters on the yield of Corporate Sukuk, with rating serving as a moderating variable. This study makes use of quantitative secondary data. The sample consists of enterprises with outstanding Sukuk from 2015 to 2020. The findings of this study demonstrate that liquidity, solvency, and profitability have little effect on the yield of Corporate Sukuk before or after rating moderating. Even though the rating has a substantial negative impact on yield, it cannot alter the impact of financial ratios on yield.

Evaluation of the Effect of Financial Ratios on Sukuk Rating: The Moderating Role of Debt Equity Ratio (DER) Nurhasanah, Nurhasanah; Melzatia, Shinta
Journal of Islamic Economics and Social Science (JIESS) Vol 3, No 2 (2022)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2022.v3i2.002

Bond or sukuk ratings have an important meaning for companies and investors, because the bond / sukuk rating is an indicator of the risk of default. Sukuk as an alternative investment is increasingly in demand by investors in Indonesia. But unfortunately, some bonds and sukuk have defaulted in 2019. This study aims to determine the effect between current ratio (CR), total asset turn over (TATO) and return on assets (ROA) on sukuk ratings moderated by Debt Equity Ratio (DER). Sukuk rating is the dependent variable in this study measured by assessment techniques based on Pefindo ratings. This study uses secondary data which is a non-bank company from the Indonesia Stock Exchange and received a rating from Pefindo in 2013-2018. While the sampling method used is the purposive method, namely a total of 84 samples selected. This study uses data analysis methods using Multiple Regression Analysis with hypothesis testing F statistical test and t statistical test, Eviews 9 programme assistance. The conclusions that can be drawn from this study are as follows: (1) Current Asset (CR) has a significant positive effect on sukuk rating; (2) Total asset turn over has a significant negative effect on sukuk rating; and (3) Return on assets does not have a positive effect on sukuk ratings.

Kegagalan nazir dalam tata kelola dan akuntabilitas pada kebangkrutan pondok pesantren Mahroji, Mahroji; Melzatia, Shinta; Rachmaini , Nurul
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to analyze the bankruptcy of Islamic boarding schools financed by waqf funds. The research was conducted using a case study method at one of the pesantren that stopped operating in the Banten Province, with interview and observation techniques. Several factors determine the sustainability of waqf, namely the capability of human resources, intensification of entrepreneurial financing programs, strengthening of supporting infrastructure, and good governance. The results show that the sustainability of a pesantren is not only determined by the continuous support of waqf funds from the wakif. However, pesantren as nazir must also have the ability to manage the waqf property so that the waqf property can develop. The bankruptcy of Islamic boarding schools is caused by the failure of Islamic boarding schools in terms of human resources. They are not following their competencies, do not have a business, investment, and financial capabilities, apart from the ability in education, which is the core business of pesantren; and aspects of poor pesantren governance.

Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM dengan Sosialisasi Perpajakan sebagai Variabel Moderasi Susan, Susan; Melzatia, Shinta
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.8601

This study aims to determine the effect of taxation knowledge, taxpayer awareness, and tax sanctions on MSME taxpayer compliance with tax socialization as a moderating variable. This study uses the slovin formula for sampling by distributing questionnaires. The data used is primary data sourced from distributing questionnaires to 100 MSME taxpayers in DKI Jakarta. The data analysis method is Moderated Regression Analysis (MRA) which is used to understand whether the effect of the independent variable on the dependent variable is influenced by the moderating variable. This research is a type of causal research that aims to determine the cause - effect between variables. This study uses a quantitative research design to collect a number of data that is useful for explaining the characteristics of each variable with other variables. The results of this study indicate that taxpayer awareness has a positive effect on MSME taxpayer compliance, while the tax knowledge variable, and tax sanctions have no effect on MSME taxpayer compliance. Tax socialization cannot moderate tax knowledge, taxpayer awareness, and tax sanctions on the compliance of MSME taxpayers in DKI Jakarta. Keywords: Taxpayer Awareness, Taxpayer Compliance, Taxation Knowledge, Tax Sanctions, Taxation Socialization.

Analisis Pengaruh Return on Assets, Capital Adequacy Ratio dan Loan to Deposit Ratio terhadap Kebijakan Dividen pada Perbankan Febriyanti, Sheilla; Melzatia, Shinta
BUDGETING : Journal of Business, Management and Accounting Vol 5 No 2 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v5i2.8688

The study aims to: (1) Empirically test the impact of Return On Assets (ROA) on the dividend policy in BEI listed banking companies in 2018-2021 (2) Empirical test the influence of the Capital Adequacy Ratio (CAR) on dividend policies in the BEI listed Banking Companies in 2018-2020 (3) Empirically test the effect of the Loan to Deposit Ratios (LDR) on dividend policies in the BEI listed Banking Companies in 2018-2020. The population in this study are Banking company listed on the Indonesian Stock Exchange in 2022 which comprises 43 companies. Sampling using purposive sampling method and based on the defined criteria were obtained samples of as many as 12 companies. The analytical method used is multiple linear regression analysis Eviews version 10. The results showed that Return on Assets (ROA) has a negative effect on the dividend policy, Loan to Deposit Ratio (LDR) has a positive effect on the dividend policy, while the Capital Adequancy Ratio(CAR) has no effect over the dividend Policy. Keywords: Dividend Policy, Capital Adequacy Ratio, Loan To Deposit Ratio, Return On Assets.

Hydroponic Business Diversification: Health Detox Drinks In Improving The Economy And Food Security Of Urban Communities In South Meruya Zamzami, Annisa Hakim; Asih, Daru; Melzatia, Shinta; Putri, Febry Kurnia; Saputra, Ahmad Reza
Jurnal Abdi Masyarakat (JAM) Vol 10, No 1 (2024): JAM (Jurnal Abdi Masyarakat) - September 2024
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jam.v10i1.25707

One way to reduce greenhouse gas emissions is by reforestation. Reforestation that can provide benefits for South Meruya residents who have limited land can use the Hydroponic method to grow crops. In order for the buying and selling power of hydroponic vegetables to increase, it is necessary to develop the business by increasing the types of products derived from hydroponic harvests, namely health detox drinks, to improve the economy and family food security. This activity is designed holistically to introduce the public to the concept of the importance of business diversification to find product ideas that can be developed from existing resources, calculate cost and selling prices, create attractive product packaging with halal guarantees, and market products online through media. social and marketplace. Potential that can be developed by partners includes the willingness of South Meruya PKK women, internet networks, awareness of entrepreneurship, increased demand for healthy food and drinks, especially hydroponic vegetables and derivative products, health detox drinks. In the end, this activity is expected to improve the economy of the urban communities targeted by the activity.

Green Banking and Liquidity: Strategies for Optimising Islamic Bank Profitability Astuti, Retno Puji; Nurhasanah, Nurhasanah; Chairunisa, Mariyam; Almunawar, Safira; Melzatia, Shinta
Countable (Contemporary Business and Sustainability Science) Vol. 1 No. 2 (2024)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Environmental challenges such as climate change and natural disasters are on the rise. One of the factors contributing to this problem is environmentally unfriendly banking. Therefore, green banking is a concept that focuses on reducing carbon emissions both inside and outside the bank. The purpose of this study was to analyse the effect of green banking and liquidity on the profitability of Islamic commercial banks. The population of this study is the Islamic banks registered with the Financial Services Authority (OJK) for the period 2018-2022. The sampling method used was purposive sampling, with a total sample of 11 Islamic commercial banks. The data analysis technique used in this study is multivariate regression analysis using Eviews 12 statistical tool. The results of this study indicate that green banking has a negative and insignificant effect on the profitability of Islamic commercial banks. And liquidity has no effect on the profitability of Islamic commercial banks.

The Influence of Institutional Ownership and Capital Intensity Moderated by Company Size on Tax Avoidance Aprilia, Delina; Melzatia, Shinta
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 13, No 1 (2024): Maret 2024
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jies.v13i1.29897

This research aims to analyze and obtain empirical evidence regarding the influence of institutional ownership and capital intensity moderated by company size on tax avoidance. The independent variables used in this study are institutional ownership and capital intensity. The dependent variable used in this study is tax avoidance. The moderating variable in this study is the size of the company. The data used in this study are secondary data obtained from the official website of the Indonesia Stock Exchange and the official websites of each company. The population in this study consists of 68 property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2023. With the purposive sampling technique, a sample of 17 property and real estate companies listed on the Indonesia Stock Exchange was obtained. The data analysis method in this study uses multiple linear regression analysis and moderation regression analysis.

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