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All Journal Jurnal Wira Ekonomi Mikroskil El Dinar Jurnal Ilmiah Ekonomi Islam International Journal of Islamic Economics and Finance (IJIEF) Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Mitra Manajemen JIFA (Journal of Islamic Finance and Accounting) Psikologi Konseling: Jurnal Kajian Psikologi dan Konseling Al-Masharif: Jurnal Ilmu Ekonomi dan Keislaman JURNAL MUTIARA MANAJEMEN Al-Mutharahah: Jurnal Penelitian dan Kajian Sosial Keagamaan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis IndraTech Misykah : Jurnal Pemikiran dan Studi Islam Al-Abyadh Transformatif: Jurnal Pengabdian Masyarakat Jurnal Economica: Media Komunikasi ISEI Riau Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Money: Journal of Financial and Islamic Banking Journal of Islamic Economics and Finance Al-masharif: Jurnal Ilmu Ekonomi dan Keislaman Jurnal Syaikh Mudo Madlawan JUEBIR: Journal of Economics and Business Research JIFA (Journal of Islamic Finance and Accounting)
Usnan
UIN Raden Mas Said Surakarta
Religion Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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OWNERSHIP STRUCTURE AND TAX AVOIDANCE: AUDIT QUALITY AS A MODERATION Nurdiana, Salsabila Putri; Usnan, Usnan
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 1 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i1.2619

Abstract

In addition to examining the correlation between ownership structure and tax avoidance, this research further seeks to establish if audit quality can reinforce the effect of ownership structure on tax avoidance. The study examines manufacturing firms listed between 2019-2023 on the Indonesia Stock Exchange (IDX). Purposive sampling was employed, and 26 companies with 130 data points were selected based on a 5-year observation period (2019–2023). The analysis method employed is panel data regression utilizing the Eviews 10 software. The study's results indicate that while institutional ownership positively impacts tax avoidance, there is no correlation between tax avoidance and managerial and family ownership. While audit quality may enhance the impact of family and institutional ownership on tax avoidance, it cannot enhance the effect of management ownership on tax avoidance.
Analisis Efektivitas Penyaluran Zakat Produktif (Studi pada BAZNAS Kota Surakarta) Firdausa, Millenial Arkinto; Usnan, Usnan
Journal of Economics and Business Research (JUEBIR) Vol. 2 No. 2 (2023): December 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/juebir.v2i2.7847

Abstract

This research aims to determine the effectiveness of productive zakat that has been implemented by BAZNAS Surakarta City with analysis based on four aspect in the distribution of productive zakat funds, namely program socialization, accuracy of program targets, program monitoring or supervision and program objectives. This research used a qualitative approach with field research. Data collection techniques used are interviews, observation and documentation. The analysis technique in this research was the qualitative descriptive method started from the process of data collection, data reduction, presentation and conclusions. The results showed that the productive zakat program carried out by BAZNAS Surakarta City has not been effective. This finding was based on the four aspects studied, only one indicator was effective, namely target accuracy, while three aspects other still less effective. These findings indicate that the effectiveness of the productive zakat program by BAZNAS City of Surakarta still needs to be improved
Audit Kepatuhan Syariah Melalui Peran Dewan Pengawas Syariah Pada PT. BPRS Dana Mulia Surakarta Fatmawati, Diah Ayu; Usnan, Usnan
JIFA (Journal of Islamic Finance and Accounting) Vol. 1 No. 2 (2018)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v1i2.1415

Abstract

The aim of this study is to find out how the shariah compli- ance audit is carried out through the role of the sharia supervisory board (DPS) at PT. BPRS Dana Mulia Surakarta. This study is us- ing a qualitative approach, where the data in this study were obtained through interview, documentation and observation techniques related to the implementation of sharia compliance audits through the role of DPS in BPRS Dana Mulia Surakarta, which then obtained data analyzed descriptively. The results showed that the shariah compliance audit was im- plemented through the role of the sharia supervisory board (DPS) at PT. BPRS Dana Mulia Surakarta, it’s just that the implementation of the role of DPS in the BPRS under study is still not optimal, among others: (1) The role of DPS as a supervisor is still not optimal consid- ering there are still several products at PT. BPRS Dana Mulia Sura- karta which has not fulfilled the sharia principles. (2) The role of DPS as Advisor still needs to be improved because all this time the Sharia Supervisory Board (DPS) is only limited to providing advice from the findings of the work and providing studies to employees without any deeper follow up. Keywords: Shariah Compliance Audit and DPS JEL Classification: G21, G28,M38, M42
Akses Perbankan Syariah bagi Pengusaha Batik Muslim di Solo Raya Usnan, Usnan; Pramesti, Wahyu; Yahya, Alvin
Jurnal Ilmiah Ekonomi Islam Vol. 10 No. 1 (2024): JIEI : Vol.10, No.1, 2024
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v10i1.12574

Abstract

The aim of this research was to analyze how banking access for Muslim batik entrepreneurs in Solo Raya. This research was conducted in 2020 at 16 Muslim Batik entrepreneurs in Solo Raya, using qualitative methods, and data collection was carried out through interviews, observation and documentation techniques. The results of the study show that the access of Muslim batik entrepreneurs to Islamic Banking is still not optimal. This is due in part to several things, namely: (a) the distance of Islamic Banks to the location of the batik business, (b) prices are still higher at Islamic Banks, (c) the financing process at Islamic Banks is considered more difficult and more complicated, and (d) there is still a lack of education and outreach by Islamic Banks to the public, especially batik business actors in Solo Raya. Keywords : Banking Access, Muslim Batik Entrepreneurs.
Co-Authors Ade Setiawan Aisy Rahmadani Alvin Yahya Amini, Azizah Khairina Asep Maulana Rohimat Dama Mustika Diah Ayu Fatmawati, Diah Ayu Dita Andraeny Erfina Erfina Ersiana Riandani Firdausa, Millenial Arkinto Frank Aligarh Ghegana Ariel Sheda Hamidah, Novita Nur Hasyim, Fuad Hilmi, Faqih Indarta, Ahmad Kortis Luhut Maharani Mahmudah Dariati, Anis Muhamad Umam Maulana Muhammad Makruflis Noviana Retnowati Nurdiana, Salsabila Putri Prasetyo, Indra Putriningtyas Putriningtyas Rachmawati, Dhina Pratiwi Rahmulyani Rahmulyani Rais Sani Muharrami Romi, Muhammad Saifuddin Yuliar Sari Sari, Nur Kartika Wahyu Pramesti Wasis Budiarto