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Pengaruh Leverage, Capital Intensity Ratio, Dan Kepemilikan Institusional Terhadap Penerapan Tax Avoidance Dwi Hastina; Amiruddin; Sundari, Sri
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 17 NOMOR 2 JULI 2024
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v17i2.32950

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh leverage, capital intensity ratio, dan kepemilikan institusional terhadap tax avoidance, baik secara parsial maupun simultan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan tahunan objek penelitian. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI selama periode 2020-2022. Teknik pemilihan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa leverage dan kepemilikan institusional memiliki pengaruh terhadap tax avoidance, sedangkan capital intensity ratio tidak berpengaruh terhadap tax avoidance. Akan tetapi, hasil uji simultan menunjukkan bahwa leverage, capital intensity ratio, dan kepemilikan institusional memiliki pengaruh terhadap tax avoidance.
Habituasi dan Internalisasi Nilai-Nilai Pendidikan Islam dalam Pengembangan Karakter: Studi Fenomenologi di Madrasah Ibtidaiyah Nasy’atul Muta’allimin Candi Sumenep Ach. Syaiful; Amiruddin; Hafid; Fitriyah, Faizatul
JURNAL ILMIAH GEMA PERENCANA Vol 4 No 2 (2025): Jurnal Ilmiah Gema Perencana
Publisher : POKJANAS Bekerja Sama Biro Perencanaan dan Penganggaran, Sekretariat Jenderal Kementerian Agama RI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61860/jigp.v4i2.324

Abstract

Madrasah as an Islamic educational institution faces challenges in implementing Islamic values for student character building. Although religious activities have been carried out routinely, they have not effectively touched the core of students’ spirituality as reflected in their daily behavior. The gap between the ideality of madrasah as a producer of noble character and the reality of value shifts highlights the urgency of structured and sustainable Islamic value implementation studies. This study employs a qualitative approach with ethnographic-phenomenological methods at Madrasah Ibtidaiyah Nasy’atul Muta’allimin Candi, Sumenep, Madura. Research subjects include the madrasah principal, vice principals, teachers, school committees, parents/guardians, and surrounding community. Data were collected through in-depth interviews, participatory observation, and documentation, then analyzed through data reduction, data presentation, conclusion drawing, and verification stages. Data validity was ensured through credibility, transferability, dependability, and confirmability. The findings reveal that Islamic values implementation is based on three main foundations: faith, sharia, and ihsan, manifested through habituation of greeting-smiling-salutation values, honesty, trustworthiness, and responsibility. Implementation strategies include teacher exemplary behavior, madrasah culture, project-based learning, and cross-curricular integration, reinforced with specific practices such as teachers welcoming students, reciting Asmaul Husna, congregational dhuha prayer, and intensive parental cooperation. This study concludes that Islamic character building requires continuous habituation through real behavioral examples from teachers and parents. Recommendations are directed to madrasah education practitioners to develop structured, organized, and dynamic value implementation concepts according to each institution’s factual context, and to future researchers to explore the long-term impacts of habituation strategies on madrasah students’ character.
Co-Authors -, Muhammadiah -, Sarbudin A, Marya A. Aenul Ahyar A. Muhammad Idkhan Abd Wahid Abdi Suprayitno Abdul Gafar Karim Abdurahman Abdurrahman Abdurrachman, Malik Ach. Syaiful Adam Djordan Adam Addinul Yakin Ade Pathya Purwanti Aden Gunawan Adlimawati Adnan Adzim, Syahrun Agung Setiabudi Agus Muchsin Agus Salim Nazar Agustan Ahdar Ahdiat Agriansyah Ahmad Fadhail Ramadhan Ahmad Fauzan Ahmad Muktamar B Ahmad Prayogi Ahmad, Gufran Ainal Gani Aini, Septy Nur Aini, Syaripah Ainun, Nurul Akhyar Akmal Hidayat Akmal Hidayat Aldino Dika Pratama Aldiva Hamzah Hasibuan Alfafa, Abduh Malik Alfiana, Hana Alfin Fauzan Ali Husni Alias, Hamzah Alisa, Nur Amin, Bani Aminuddin Amry Rakhman Andi Abdul Hamzah Andi Ardasanti Andi Fage Andi Irwan Andi Kusumawati Andi Patappari Andi Thahir Andika Isma Andika Pramukti Andry Halim ANISAH Annura, Raudha Aprillia, Juwita Aprilno Alfa Kumasela Ardan, Amelia Ardasanti, Andi Arfah, Aryati Ariyanto Arliman , Laurensius Asis Nojeng Asmaul Husna Asri Ismail AsriAdyBakri Asyurah Khas, Suci Asyurah, Suci Aulia Miranti Larasathi Aulinnia, Via Ayumahirah, Anisah Azhariah Rachman Aziz, Cut Fardiyati Azizah Azizi, Muhammad Abrar Azlin A’la Nirotul Fikri A’vi Amelia Badaruddin Anwar Badru, Nurhidayanti Bahar Sinring Balumbi, Musthamin BAMBANG WICAKSONO BANEA, AGNES EYNE Barrulwalidin Basalamah, Muhammad Syafii A. Beatrix Benni Budi Hasiholan Sitanggang Bulan, Wa Ode Sari Bungadia, Shinta Bustami Cahyadi, Agung Dafrimon Damhuri Damhuri Darmawan Darmawati Darmiyati, Iin Darwis Said, Darwis Daslin, Nurul Ifta Dayang Diah Fidhiani Dea Saufika Mobilingo Dedi Susanto Deny Fatrianto Edyzoh Eko Widodo Deny Fatryanto Devita Hardivia Angel Dewi Fatmarani Surianto Dewi Melani Hariyadi Dharma Arung Laby Diana Putra Dimas Febriyan Priambodo Dimas Putra Wibowo Djunaidi Dwi Hastina Eko B, Fransiskus Elfrida Ratnawati Elvina, Elvina Maudi Haldin Emawati Emi Sri Rahayu Fatimah Erick, Benni ERLINA Erna Pasanda Ervina Safitri Fadhail Ramadhan, Ahmad Fadhilah, Raudhatul Fadhlirrahman Baso Fadli Fahira, Ainun Fahirah, Ainun Fahjar Prisiska Fahmi, Ansari Faizal Amir Faizatul Fitriyah, Faizatul Fajriyani, Mathla'ul Fajriyanto Fathi, Muhammad Fauziah Md. Jaafar Fido Yurnalis Firdaus Fiskia Rera Rera Baharuddin Fitra, Khairul Fitri Nasution Fitria Ramadhana Fitriah Fitrianingsih, Julia FITRIYANA Frana Andrianur Gende Ede, Suriana Gunawan, Aden Guntur Gusmizar Habibuddin, Julianti Hafid Hajering Halimatus Sadiyah Hambali Hamdani, Deny Akhmad Hamdi, Syaibatul Hamriyani Ryka Hamzah Ahmad, Hamzah Hanafi Ashad Handayani, Rika Hanif Aji Muslim Hanny, Rissa HARTATI Hartawan, Muh Hasanah Nur Hasibuan, Nurkhadizah Hasnawi Hs Hatta, Sukarno Haziq, M. Haziq Annabil Helmi Hendi Lilih Wijayanto Heri Kurniawan, Heri Herman, Sriyana Hetilaniar Hilda Hardisa Hizkia Erick Sualang HS, Rahmawati Husaini Husda, Baso Riadi I Made Kariyasa Ibnu Abbas Iffati Chaira IGN Aryawan Asasandi Ikhsan, Muh Indah Novifa, Ratna Indah, Sulistia Inding Gusmayadi Indra Putra, Iswahyudi Indra Safitri Inggrid Inun Suryani Harahap Ipan Sampe Ira Rosianal Hikmah Irfa Kaharuddin Irvan Irvan Marsya, Muhammad ISKANDAR Iskandar, Teuku Isma Kamila Israwati Hamsar Iyah Faniyah, Iyah Jamalwi Jeckson Sidabutar Jefriyanto Saud Judijanto, Loso Jufri Julian Fikri Jusniaty, Jusniaty Juwita Aprillia K, Riswal Kamaluddin Abunawas, Kamaluddin Kartika Khafifah, Ainun Khairani Pancaningrum, Rina Khalid Hasan Minabari Kharazi, Muhammad Koderi Kurnia Prima Putra Kusaeri L. Sukardi L. Sukardi, L. LA KOLAKA, LA La Ode Muhamad Risal Latif, Fatmawati Laurensius Arliman S Lazim, Farihin Lely Hartati Lerfiana, Ema Lili Darlian Lili Darlian Listri Anisa Lufiana, Aina Firdha Lukman Affandi Luthfiyah Luthfiyah Atisa Fadhilah M. Akmansyah M. Miftach Fakhri M. Nur Mukmin M. Yusuf M. Yusuf Maasyitha Purnama Utami Macksalmina Mulya Mansida, Amrullah Mapparenta Marah Sutan Rangkuti Marhani Mariun Mariun, Mariun Marti, Tri Sukma Martini Martini Mas'ud, Masdar Mashuri, Arif Masyitah Matasik, Marchel Ekin Mateu, William Mayasari, Andi Mhd. Daniel Rezza Kusnanda Michelle Rafael Waw Minta Ito Hutagalung Mirnani Mislia Mohammad Lutfi Muannif Ridwan Muh. Agus Syamsur Rijal Muhaimin Muhamad Seto Sudirman Muhammad Abduh Muhammad Arfan Wijaya, S Muhammad Arsyad Muhammad Haristo Rahman MUHAMMAD HASBI Muhammad hasim Muhammad Hasim S Muhammad Husni Abdulah Pakarti Muhammad Kafrawi Muhammad Nur Muhammad ridho azmi Muhammad Ridhona Z. Nur Muhammad Suyudi Muhammad Vallery Al Tansha Muhammad Vijaya Waluddin Muhammad Yahya Muhammad Yunus Idy Muhammad Yusuf Zulkifli Muhammad Yusuf Zulkifli, Muhammad Yusuf Zulkifli Muhammad Yusup Muharram Muhibuddin Alamsyah Muhlis, Suardi Mukhtar Galib Munawir, Ahmad Munawwirah, Zawil Musa, Ratna Musdalifah, Ulfani Muslaini, Fadel Muslim Muslim Muslim Mustafa Kamal Muta'allim Muta'allim Mutiah, Cut Mutmainnah, Andi Muzakkar Yasin MY, Yusnawati Nadia, Nadia Muntaja Nadila Nadya Putri Matondang Nainunis, Nainunis Nasrul Natasya Ryanda natasya, nurul Ni Luh Sri Supartiningsih Ni Made Nike Zeamita Widiyanti Nisak, Khairun Nisaul Jamilah Nufus, Zahrotun Nukhrawi Nawir Nur Asiah Nur Azizah Taslim HS Nur fitri Zafitri Nur Hikmah Nur Inayah Nurbayani Nurbayani Nurfadila Nurfadila, Nurfadila Nurhaliza Nurhidayah Z, Dwi Nurhidayanti Nurina Saffanah Nurrahmania Nursan, Muhammad Nurul Maulida, Nurul Nurul Sakinah Rifqayana Amru Nurwahyuni Nuuridha Matiin Nuuridha Matiin, Nuuridha Pande Komang Suparyana Parenrengi, Syafiuddin Pasca Sari Nauli Tamba Pazri Pohan, Indah Triana Sari Prananda, Dimas Raka Pratama, Chandra Wisnu Aji Purnamawati Putra, Eriek Aristya Pradana R.Bambang Wicaksono Rahawarat, Marwia Rahim, Syamsuri Rahmat Aidil Adhan Rahmatiah,HL Rahmatun Nisa, Rahmatun Rahmawati Rama Medi Kesuma Ramlawati Rasyid, Syarifuddin Ratna Ayu Damayanti Rayani, Nur Rayyahun, Annisa Razak, Yusuf Razali Razaq, Yusuf Realita Realita Reski, Muhammad Reza Fahmi Rezki Gunawan Ridho Apriyadi Ridhwan Rifani Nur Sindy Setiawan Rifqi Rina Khairani Rina Khairani Pancaningrum, Rina Khairani Rio Ananata Putra Panjaitan Riza, Safrur Rizaldi Alfaiz Rodliyah Rohima Sera Afifah Rosidah Rosita Rusdaya Basri, Rusdaya Rusdi Sulaiman Rusli Sabilu, Murni Sadat Malik, Anwar SADIYAH, HALIMATUS Safitri, Rini Rahma Saifullah Sakinah, Andi Salcedo, Chairul Liza Salma Sandi Sandi, Fandra Ari Sandy Franata Tarigan Saprin Saputra, Aditiyo Tri Saputra, Zulman Sarah, Dinda May Sarayulis Satriani Satriani Satriani SATRIYAS ILYAS Sayid Abdullah Sayyidil Anwar Siddik Selong, Abbas Setialaksana, Wirawan - Setiawan, Angga Tegar Siemze Joen Simamora, Febri Elsa Manora Sipahutar, Mayang Sari Sirajuddin Siregar, Fikri Hamdi Sistyawan, Dwanda Julisa Siti Aisyah Siti Jamilah Wisudarsri SITI NURJANAH Siti Rohani Sitti Hajar Sitti Jamilah Amin Sri Kumalasari Sri Ulfa Junaidah Sri Wahyuni Nur Sri Widistari, Besse Suama, I Wayan Subandi Suci Ramadhani Sudirman Suhelayanti Suhendar, Aris Sulaiman Ibrahim Sulardi . Sumariyanto, Iris Sumarlin Sunaringtyas, Septia Ulfa Sundari, Sri Sundusiyah, Anis Suriyanti, Lenni Suryaningtiyas Puspa Wardhani SURYANTI Susi Delmiati Syaharuddin Syaharuddin Syaifudin SYAMSU ALAM Syamsuar Syamsuddin Syamsul Bahri Syamsul Rizal Sinulingga Syarifuddin Syaripah Aini T. Wirdana Taqwallah Taufiqurrahman, Hanif Tawakal Teuku Zulfikar Tiana Fatwa Maharani Tiwy Ardyanti Tiyas Yulita Tri Yuli Lestari Triyanto, Joko Umar, Nur Fadhilah Umi Kalsum Ummul Khair Usman Utomo, Styo Budi Vera Astuti, Vera Vika, Annisa Indah Vika Wahyuddin Abdullah, Muhammad WAHYUDI wahyuni Wardi, Maula Wisda Anggriyani Wulandari, Tiwi Yakin, Addinul Yarni Indryanti Yeni Marlina Yudi Siswanto Yunita Amraeni Yuri Khairizal Yusfriadi Abda Yuspar Yusuf, Muhammad Firdaus Zaikin, Muhammad Zainal Arifin Zainal Said Zilawati Zulfiani Zulfikar