Article Per Year (5 Year)
p-Index From 2021 - 2026
2.447
P-Index
This Author published in this journals
All Journal Al-Manhaj: Jurnal Hukum dan Pranata Sosial Islam Agrimansion: Agribusiness Management & Extension Invest Journal of Sharia & Economic Law Etihad: Journal of Islamic Banking and Finance Journal of Islamic Economics Journal of Islamic Philanthropy and Disaster Abdimas Indonesian Journal Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Jurnal Maps (Manajemen Perbankan Syariah) Jurnal Pendidikan Progresif Amaluna: Jurnal Pengabdian Masyarakat
Febrilyantri, Candra
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 15 Documents
Search

 1   2 
Pengaruh Likuiditas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan manufaktur sub-Sektor Otomotif Tahun 2018-2021 Febrilyantri, Candra
Etihad: Journal of Islamic Banking and Finance Vol. 2 No. 2 (2022)
Publisher : UIN Kiai Ageng Muhammad Besari Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/etihad.v2i2.5106

Abstract

The automotive sub-sector manufacturing industry is a relatively stable industry in Indonesia. This is makes this industry one of the contributor to high tax rates. Taxes a different of interest for the government and companies. Therefore, many companies do tax avoidance. The purpose of this study is to determine the effect of liquidity, leverage and firm size on tax avoidance. This study use quantitive methides with multiple linear regression analysis models through the SPSS for Windows 25 application. Based on the result of study, it can be concluded that: liquidity has no effect on tax avoidance; leverage has no effect on tax avoidance; firm size has no effect on tax avoidance.Industri manufaktur sub sektor otomotif merupakan industri yang relatif stabil di Indonesia. Hal ini menjadikan industri ini sebagai salah satu penyumbang tingkat pajak yang tinggi. Hal ini mejadikan Pajak sebagai perbedaan kepentingan bagi pemerintah dan perusahaan. Maka dari itu, banyak perusahaan melakukan tax avoidance atau penghindaran pajak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh antara likuiditas, leverage dan ukuran perusahaan terhadap penghindaran pajak. Penelitian ini menggunakan metode kuantitatif dengan model analisis regresi linier berganda melalui aplikasi SPSS for Windows 25. Berdasarkan hasil penelitian, dapat disimpulkan bahwa likuiditas tidak berpengaruh terhadap penghindaran pajak; leverage tidak berpengaruh terhadap penghindaran pajak; ukuran perusahaan tidak berpengaruh terhadap penghindaran pajak.
Pengaruh Financing to Debt Ratio, Inflasi dan BI Rate terhadap Return On Asset BPRS Se-Karesidenan Madiun Mursyidi, Matin; Febrilyantri, Candra
Jurnal Maps (Manajemen Perbankan Syariah) Vol. 9 No. 1 (2025)
Publisher : Masoem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/maps.v9i1.1400

Abstract

A bank's ability to increase its profitability can indicate that its financial performance is improving. This ability can be seen through the Return on Assets (ROA).  The higher a bank’s ROA, the greater its level of profitability. However, in reality, there are several discrepancies that affect ROA in this study. For example, when the Financing to Deposit Ratio (FDR) increases, ROA decreases; when inflation rises, ROA instead increases; and when the BI Rate goes up, ROA also increases. The purpose of this study is to examine the effect of FDR, inflation, and the BI Rate on the ROA of Islamic Rural Banks (BPR Syariah) in the Madiun Residency Region during the period of 2020 to June 2024. This study uses a quantitative approach with secondary data. The results show that FDR has a significant effect on ROA, inflation has a significant effect on ROA, and the BI Rate also has a significant effect on ROA. Simultaneously, FDR, inflation, and the BI Rate have a significant effect on ROA, with a coefficient of determination (R²) of 0.889006. This indicates that FDR, inflation, and the BI Rate collectively influence ROA by 88.90%, while the remaining 11.10% is influenced by other variables outside the model used in this study
Literasi Fiqh Perempuan Pedesaan: Studi Edukasi Haid, Nifas, dan Istihadhah di Desa Nglayang Kabupaten Ponorogo Febrilyantri, Candra; Fuadliah, Ngazatul; Fadhila, Novia Viska; Fardianysah, Rendi Fauzan; Endarwati, Salma Putri
Madani: Jurnal Pengabdian Masyarakat dan Kewirausahaan Vol. 4 No. 1 (2025): Oktober 2025
Publisher : LPPM Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/madani.v4i1.11307

Abstract

Pengabdian ini bertujuan meningkatkan literasi fiqh wanita pada jamaah yasinan di Dusun Tumpang Rejo, Desa Nglayang melalui kajian tentang haid, nifas, dan istihadhah. Permasalahan yang ditemukan adalah minimnya pemahaman jamaah, banyaknya kesalahpahaman dalam membedakan ketiga kondisi tersebut, serta keterbatasan media pembelajaran yang sederhana dan kontekstual. Kegiatan dilaksanakan oleh Tim Pengabdian UIN Ponorogo menggunakan pendekatan Asset Based Community Development (ABCD) yang memanfaatkan potensi lokal seperti forum yasinan rutin dan antusiasme jamaah. Metode yang digunakan meliputi ceramah interaktif, diskusi, tanya jawab, dan pembagian ringkasan materi. Hasil kegiatan menunjukkan adanya peningkatan signifikan dalam pemahaman jamaah, yang ditandai dengan kemampuan membedakan ketiga kondisi beserta hukum ibadahnya, serta partisipasi aktif dalam berbagi ilmu. Dampak positif kegiatan ini tidak hanya dirasakan secara pribadi oleh jamaah, tetapi juga berkontribusi pada pelestarian pemahaman agama yang benar di masyarakat.
Pengaruh Pembiayaan Murabahah dan Financing to Debt Ratio terhadap Profitabilitas yang dimoderasi oleh Non Performing Financing pada BTPN Syariah Febrilyantri, Candra; Amah, Nik; Rizal, Fitra
AL-MANHAJ: Jurnal Hukum dan Pranata Sosial Islam Vol. 5 No. 2 (2023)
Publisher : Fakultas Syariah INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almanhaj.v5i2.3885

Abstract

Murabahah financing is the most preferred financing option among customers due to its low risk and its versatility for working capital, consumption, or investment purposes. However, there is a phenomenon observed in BTPN Shariah where the increase in Murabahah financing is not accompanied by a rise in profits. Furthermore, the lack of profit increase is suspected to be due to the low Financing to Debt Ratio (FDR). This research aims to understand how Murabahah financing and FDR influence the profitability of Islamic banks, with Non-Performing Financing (NPF) acting as a moderator. The research sample includes quarterly reports from BTPN Shariah for the period 2015-2022, using purposive sampling techniques. The study utilizes SPSS 25 for analysis, including multiple linear regression,and Moderating Regression Analysis (MRA). The test results indicate that Murabahah financing, when considered individually, has an impact on profitability, whereas the Financing to Debt Ratio does not affect profitability. When both Murabahah financing and FDR are considered together, they collectively influence profitability with a percentage of 71.2% before moderation by NPF. The MRA results suggest that Non-Performing Financing is unable to moderate the impact of the two independent variables, namely Murabahah financing and FDR, on profitability.
Bridging the Affective-Linguistic Gap: A Mixed-Methods Exploration of AI-Assisted Speaking Practice and Willingness to Communicate Yunita, Ratna; Febrilyantri, Candra; Hayasaki, Aya; Ni’am, Muh Imdaadun
Jurnal Pendidikan Progresif Vol 15, No 4 (2025): Jurnal Pendidikan Progresif
Publisher : FKIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpp.v15i4.pp2760-2780

Abstract

Bridging the Affective-Linguistic Gap: A Mixed-Methods Exploration of AI-Assisted Speaking Practice and Willingness to Communicate. Objectives: This study examined the effectiveness of AI-assisted learning in enhancing students’ Willingness to Communicate (WTC) and speaking proficiency in an Indonesian higher education context. It also explored students’ perceptions of AI-based tools' support for communicative confidence and readiness during speaking practice. Methods: A convergent mixed-methods design was employed with 60 undergraduate students enrolled in a Business English course. The experimental group received six AI-assisted speaking sessions (100 minutes each) using the SmallTalk2Me platform, while the control group received conventional instruction. WTC and speaking proficiency were measured using parallel pre- and post-tests, and qualitative data were collected through open-ended reflection surveys. Quantitative data were analyzed using descriptive statistics and two-way mixed ANOVA, and qualitative data were analyzed thematically. Findings: Quantitative results showed a significant main effect of time, indicating that students in both groups improved their speaking proficiency and communicative readiness across the semester. However, neither the group effect nor the interaction effect reached significance, suggesting that AI-assisted practice did not produce statistically greater gains than conventional teaching. Qualitative findings, however, revealed perceived affective benefits among AI users, including reduced speaking anxiety, increased confidence, and appreciation of a low-pressure practice environment with instant feedback and opportunities for repetition. Some students also reported challenges, including occasional misrecognition in AI feedback, dependence on stable internet access, and interactions that felt less natural than human communication. Conclusion: The findings indicate that AI-assisted learning did not yield statistically greater gains in speaking proficiency or WTC than conventional instruction. Although qualitative data suggest that some learners perceived changes in their affective experiences during AI-assisted speaking practice, these perceived advantages did not translate into statistically superior outcomes. Overall, the results indicate that the pedagogical impact of AI-assisted learning remains limited within the scope of the present study. Keywords: AI-assisted learning, higher education, language learning, speaking proficiency, willingness to communicate.
Co-Authors Adli, Muhammad Saiful Aldarisma, Meisyavani Amanah, Siti Nur Cahya Firman Syah Endarwati, Salma Putri Fadhila, Novia Viska Fardianysah, Rendi Fauzan Fuadliah, Ngazatul Hayasaki, Aya Mishela Dwiyanti Mursyidi, Matin Nik Amah Ni’am, Muh Imdaadun Nugroho, Dhenys Bagus Ratna Yunita Rizal, Fitra Wibowo, Firnanda