Article Per Year (5 Year)
p-Index From 2020 - 2025
1.642
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences International Journal Of Science, Technology & Management (IJSTM) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Economic Reviews Journal IIJSE
Widia Astuty
Unknown Affiliation
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences Transportation

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 13 Documents
Search

 1   2 
The Effect of Sales Growth and Leverage on Tax Avoindance with Institutional Ownership as a Moderating Variable in Pharmaceutical Sub-Sector Companies on the Indonesia Stock Exchange Ria Anggita Zen. M; Widia Astuty; Syarfrida Hani
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 5, No 1 (2023): 30 Juli 2023
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v5i1.7548

Abstract

This study aims to determine the effect of sales growth and leverage on tax avoidance with institutional ownership as a moderating variable in pharmaceutical sub-sector..companies.. listed..on..the..Indonesian..stock..exchange. ..This..study uses statistical analysis methods that are used to explain the descriptive data of the overall variables. The number of samples analyzed was 50 samples of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. sample using purposive sampling technique. Analysis of research data using multiple linear regression test and Moderated Regression Analysis (MRA). The results of this study indicate that sales growth has an effect on tax avoidance, meaning that if sales growth the level will also increase. Leverage affects tax avoidance, which means that if the level of debt is high, the level of tax avoidance will also increase. Institutional ownership is able to weaken sales growth towards tax avoidance, the higher the level of institutional ownership in the company will increase supervision of the company. And institutional ownership is able to weaken leverage against tax avoidance, with high institutional ownership, institutions are very concerned about the level of debt used by the company to meet the company's operational activities.
Factors Influencing MSMEs in Choosing Transactions in Sharia Financial Institutions and Its Impact on Increasing Income (Case Study of MSMEs Actors in Binjai, North Sumatera) Hastuti Olivia; Widia Astuty; Dominggus Sijauta; Radhiyah Radhiyah; Muhammad Yovi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economic: November, 2023
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.4000

Abstract

This study is supposed to determine the factors that influence MSMEs’ choice to transact in Islamic Financial Institutions and their impact on increasing revenue. This type of research is quantitative research, this study uses an explanatory research approach. The population in this study is UMKM located in the city of Binjai who have never received capital financing from Islamic financial institutions and have a wage of Rp. 2,000,000 per month amounting to 270 people and the sample in this study using the Yamane Formula amounting to 73 respondents. Data analysis techniques in this study use the evaluation of the PLS-PM testing model on the outer test which aims to see the relationship between the indicators with the latent variables. The results of this study show, there are two factors that influence MSMEs in Binjai City to increase revenue by transacting in Islamic banking, the first is the factor of services provided by Islamic banking to customers (MSMEs) so that MSMEs know what products and services are available in Islamic banking then the second factor is financial literacy, currently, the financial literacy of MSMEs in Binjai City is still not optimal but little knowledge of Islamic banking products that are different from conventional banking and are able to help MSMEs in developing MSMEs businesses, with Islamic financial literacy, it is hoped that MSMEs will be able to get funding and the impact will result in an increase in the income of MSMEs themselves.
Isra Hayati Pengaruh Akuntabilitas dan Transparansi Terhadap Kepercayaan Muzakki pada Lembaga Pengelolaan Zakat dengan Literasi Zakat Sebagai Variabel Intervening pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Langkat Isra Hayati; Irfan; Widia Astuty
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.346

Abstract

The aim of this research is to test and analyze the influence of accountability and transparency on muzakki trust mediated by delicious literacy. The approach used in this research is an associative approach. The population in this study were muzakki who fulfilled their obligations in paying zakat to the Langkat Regency National Zakat Amil Agency (BAZNAS). The sample in this study used a saturated sample, making all members of the population the sample so that the number of respondents was 99 people. Data collection techniques in this research used documentation studies and questionnaires. The data analysis technique in this research uses a quantitative approach using statistical analysis using Auter Model Analysis, Inner Model Analysis and Hypothesis Testing. Data processing in this research uses the PLS (Partial Least Square) software program. The results of this research prove that accountability has no effect on muzakki's trust, transparency and zakat literacy have a significant effect on muzakki's trust, then accountability and transparency have a significant effect on zakat literacy, and zakat literacy mediates the influence of accountability and transparency on muzakki's trust at the National Zakat Amil Agency Zakat Management Institution ( BAZNAS) Langkat Regency
Co-Authors Dominggus Sijauta Fajar Pasaribu Hastuti Olivia irfan irfan Isra Hayati Mahyudin MMSI Irfan ,S. Kom muhammad sofian Muhammad Yovi Radhiyah Radhiyah Ria Anggita Zen. M Syahmina Hamimi Syarfrida Hani