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All Journal JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Jurnal Loyalitas Sosial: Journal of Community Service in Humanities and Social Sciences CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) QISTINA: Jurnal Multidisiplin Indonesia J-ISACC : Journal of Islamic Accounting Competency Journal of Humanities Education Management Accounting and Transportation Attadrib: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Tadris: Manajemen Pendidikan Islam ABDIMAS Iqtishadia Journal of Asian Islamic Educational Management NAAFI: JURNAL ILMIAH MAHASISWA Journal of Education and Islamic Studies
Isnaeni, Fil
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Physics Social Sciences Transportation Other

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PENGARUH INVENTORY INTENSITY, KOMISARIS INDEPENDEN, DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK Wirdha, Latifah Aulia; Isnaeni, Fil
NAAFI: JURNAL ILMIAH MAHASISWA Vol. 1 No. 6 (2025): Oktober: JURNAL ILMIAH MAHASISWA (NAAFI)
Publisher : Pusat Penelitian dan Pengabdian (P3M) STKIP Majenang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/naafi.v1i6.302

Abstract

This research aims to determine the effect of inventory intensity, independent commissioners, and company size on tax aggressiveness in consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The type of research used is a quantitative approach with secondary data. The population of this study consists of 165 companies, with a sample of 15 companies. The data analysis was carried out using E-Views 12 software. The research results show that inventory intensity, independent commissioners, and company size jointly affect tax aggressiveness. However, inventory intensity has a negative effect on tax aggressiveness, while independent commissioners and company size do not have a significant effect on tax aggressiveness
Pengaruh Corporate Governance dan Struktur Modal Terhadap Kinerja Keuangan Ikhlas Fitri Edi Rahmah; Anggi Anggraeni , Selvia; Isnaeni, Fil
NAAFI: JURNAL ILMIAH MAHASISWA Vol. 2 No. 1 (2025): NAAFI: Jurnal Ilmiah Mahasiswa
Publisher : Pusat Penelitian dan Pengabdian (P3M) STKIP Majenang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/naafi.v2i1.330

Abstract

This study aims to analyze the influence of Corporate Governance and capital structure on the company's financial performance by focusing on two main governance variables, namely managerial ownership and institutional ownership. The research approach used is qualitative with the type of library research. Data was obtained from various secondary sources such as books, national and international journals, and scientific repositories accessed through Google Scholar, Mendeley, and Garuda. The analysis was carried out in a descriptive-analytical and comparative manner, by examining the results of previous research on the relationship between variables. The results of the study show that managerial ownership has a positive effect on financial performance through the alignment effect mechanism between managers and shareholders. However, at a level of ownership that is too high, there is a negative effect (entrenchment effect) that can reduce the company's performance. Institutional ownership serves as an effective external oversight mechanism, where the proportion of ownership by financial institutions is able to improve managerial discipline and transparency. However, its influence depends on the level of active involvement of institutional investors in corporate supervision. Meanwhile, the capital structure has a varied influence on financial performance. The proportionate use of debt can increase profitability through tax efficiency and financial discipline, but excessive use of debt actually reduces performance due to increased financial risks. In general, the relationship between Corporate Governance, capital structure, and financial performance is complex and contextual, influenced by industry characteristics, company size, and ownership structure. The study concludes that the improvement of financial performance is not only determined by financial policies, but also by the effectiveness of governance and the balance of ownership structures. The results of this study provide theoretical implications for the development of agency theory and trade-off theory, as well as practical recommendations for companies to design more efficient and sustainable governance and financing policies.
Pengaruh Disclosure Corporate Governance, Financial Distress dan Family Ownership Terhadap Tax Avoidance (Studi Kasus pada Perusahaan Property dan Real estate yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2023) Cahyani, Zulfa Putri; Isnaeni, Fil
QISTINA: Jurnal Multidisiplin Indonesia Vol 4, No 2 (2025): December 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i2.6923

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Disclosure Corporate Governance, Financial Distress dan Family Ownership terhadap Tax Avoindance. Corporate Governance pada penelitian ini menggunakan Surat Edaran Otoritas Jasa Keuangan Nomor 33/SEOJK.04/2015. Financial Distress dan Family Ownership menggunakan laporan tahunan. Sedangkan Tax Avoidance di ukur dengan Effective Tax Rate. Populasi pada penelitian ini adalah perusahaan sektor Property dan Real Estate yang terdaftar di BEI periode 2019 – 2023. Adapun teknik sampling yang digunakan pada penelitian ini adalah purposive sampling, diperoleh 9 sampel perusahaan dengan periode lima tahun, sehingga diperoleh 45 data observasi. Analisis data yang digunakan pada penelitian ini menggunakan regresi data panel. Adapun hasil penelitian ini dapat dikertahui bahwa secara simultan variabel Corporate Governance, Financial Distress dan Family Ownership berpengaruh terhadap Tax Avoidance. Secara parsial variabel Corporate Governance berpengaruh terhadap Tax avoidance. Secara parsial variabel Financial Distress tidak berpengaruh terhadap Tax avoidance. Secara parsial variabel Family Ownership berpengaruh terhadap Tax avoidance.
LEARNING LEADERSHIP DAN EVALUATIVE THINKING SEBAGAI TRANSFORMASI PEMBELAJARAN BERKELANJUTAN PERSPEKTIF AL-QURAN Isnaeni, Fil
Jurnal Kepemimpinan dan Pengurusan Sekolah Vol. 10 No. 4 (2025): December (In Progress)
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jkps.v10i4.1015

Abstract

This research discusses learning leadership and evaluative thinking which are important concepts and enable educational leaders to direct learning innovations based on reflection, data, and spiritual values. In the perspective of the Qur'an, evaluation does not only mean assessing learning outcomes, but also includes muhasabah (self-introspection), hikmah (wisdom), and islah (continuous improvement). This study aims to analyze the relevance of learning leadership and evaluative thinking to the transformation of Qur'anic education which is oriented towards the formation of reflective, critical, and moral human beings. This research uses a descriptive qualitative approach with a library research method that combines analysis of Qur'anic verses, classical and contemporary interpretations, and the results of scientific research in the field of Islamic education. The results of the study show that learning leadership is rooted in the Qur'anic values about the virtues of knowledge and faith (QS. Al-Mujadalah: 11), where the learning leader not only manages, but also becomes a facilitator and role model in the lifelong learning process. While evaluative thinking has a strong theological foundation in verses such as QS. Al-Hasyr: 18 on reflection on charity, QS. An-Nahl: 125 on wisdom, and QS. Thaha: 114 about the process of continuous learning.
Pengaruh Good Corporate Governance, Sales Growth dan Kinerja Keuangan Terhadap Tax Avoidance Permatasari, Liliana Indah; Isnaeni, Fil
Journal of Humanities Education Management Accounting and Transportation Vol 3, No 1 (2026): Februari 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/hemat.v3i1.8080

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Good Corporate Governance, Sales Growth dan Kinerja Keuangan terhadap Tax Avoidance pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2020 – 2024. Variabel independen dalam penelitian ini adalah Good Corporate Governance, Sales Growth dan Kinerja Keuangan. Sedangkan variabel dependen dalam penelitian ini adalah Tax Avoidance. Populasi dalam penelitian ini adalah 91 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia tahun 2020 – 2024. Jenis penelitian ini yaitu kuantitatif dengan metode teknik pengambilan sampel yang digunakan yaitu purposive sampling dan diperoleh 17 perusahaan sektor energi dengan periode pengamatan selama 5 (lima) tahun sehingga total data observasi adalah sebanyak 85 data observasi dalam penelitian ini. Penelitian ini menggunakan uji analisis regresi data panel dan asumsi klasik serta data diolah menggunakan Microsoft Excel dan Eviews 13. Hasil penelitian ini menunjukkan secara simultan Good Corporate Governance, Sales Growth dan Kinerja Keuangan berpengaruh terhadap Tax Avoidance. Sementara secara parsial Good Corporate Governance dan Kinerja Keuangan berpengaruh terhadap Tax Avoidance, sedangkan Sales Growth tidak berpengaruh terhadap Tax Avoidance.
Co-Authors Anggi Anggraeni , Selvia Arief Budiman, Septian Budiman, Septian Arief Cahyani, Zulfa Putri Fikri Abdillah Ikhlas Fitri Edi Rahmah Kuraeni, Anis Muflikhah, Indah Mukhlisin Mukhlisin NURJAYA NURJAYA, NURJAYA Othman, Mohd Fuad Permatasari, Liliana Indah Septian, Septian Arief Budiman Sofyan Hadi Sopyan Hadi Sopyan, Sopyan Hadi Wirdha, Latifah Aulia