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All Journal Journal of Economicate Studies Komitmen : Jurnal Ilmiah Manajemen Muhasabatuna: Jurnal Akuntansi Syariah Az-Zahra: Journal of Gender and Family Studies Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Islamic Economics and Business Review (IESBIR) Journal of Islamic Law (EJIL) Journal of Islamic Contemporary Accounting and Business Al-bank: Journal of Islamic Banking and Finance Mashlahah: Journal of Islamic Economics Secretary Administration Journal
Ponirah, Ade
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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PENGARUH ASSET INTENSITY DAN DEBT POLICY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG BERGERAK DI BIDANG PERTAMBANGAN TERDAFTAR DI BURSA EFEK INDONESIA PERIDOE 2011-2020 Ponirah, Ade
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 3, No 2 (2021): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v3i2.14050

Abstract

Taxes are a source of cash income for the state. Taxes are levied on taxpayers with applicable provisions. One of the largest contributors of tax receipts is from corporate taxpayers. Tax avoidance is part of an active effort to fight taxes, all actions taken directly to avoid taxes. Asset intensity is a long-term asset and this asset is operational support of the company and will not be sold. A debt policy is a policy determined by the company to meet the needs of funds derived from debt. This research uses descriptive methods and quantitative approaches using secondary data supported by literature and documentation studies. The results showed that partial asset intensity had no significant effect on tax avoidance. Similarly, debt policy has no significant effect on tax avoidance. Simultaneously asset intensity and debt policy have an insignificant effect on tax avoidance with a contribution of 22%. Keywords: Asset Intensity, Debt Policy, Tax Avoidance
Pengaruh Return On Asset dan Ukuran Perusahaan Terhadap Audit Report Lag Mulyani, Mila Ari Sri; Muslih, Rd. Amar; Ruhimat, Ii; Ponirah, Ade
Islamic Economics and Business Review Vol 2 No 3 (2023): IESBIR, December 2023
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59580/iesbir.v2i3.6814

Abstract

Abstract The timeframe required to complete the audit process of financial statements can impact a company's timeliness in submitting financial reports to the public. Many companies still face delays in financial report submissions, making the audited financial statements less relevant to financial statement users. The objective of this study is to determine and analyze the influence of Return On Asset and company size on Audit Report Lag in companies listed on the Jakarta Islamic Index (JII) during the period 2017-2021. Sampling was conducted using purposive sampling technique, resulting in a sample size of 9 companies studied over a period of 5 years. The analysis was performed using descriptive statistical analysis, classical assumption tests, multiple linear regression, determination coefficient analysis (R2), and hypothesis testing using t-tests and F-tests. The research findings indicate that individually, Return On Asset and company size have a significant negative impact on Audit Report Lag, and simultaneously, Return On Asset and company size also significantly influence Audit Report Lag. Keywords: Return On Asset, Company Size, Audit Report Lag Abstrak Rentang waktu yang diperlukan untuk menyelesaikan proses pengauditan laporan keuangan dapat mempengaruhi ketepatan waktu perusahaan dalam menyampaikan laporan keuangan kepada publik. Sejauh ini masih banyak perusahaan yang mengalami keterlambatan dalam penyampaian laporan keuangan, sehingga membuat laporan keuangan hasil audit, sehingga membuat informasi yang terkandung di dalamnya menjadi kurang relevan bagi para pengguna laporan keuangan. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh dari Return On Asset dan ukuran perusahaan terhadap Audit Report Lag, yang dilakukan di perusahaan yang terdaftar pada Jakarta Islamic Index (JII) selama periode 2017-2021. Pengambilan sampel dilakukan dengan teknik purposive sampling yang diperoleh sampel penelitian sebanyak 9 perusahaan dengan periode penelitian selama 5 tahun. Analisis dilakukan menggunakan analisis statistik deskriptif, uji asumsi klasik, regresi linier berganda, analisis koefisien determinasi (R2), serta pengujian hipotesis dengan uji t dan uji F. Hasil penelitian menunjukkan bahwa secara parsial Return On Asset dan ukuran perusahaan berpengaruh negatif yang signifikan terhadap Audit Report, dan secara simultan Return On Asset dan ukuran perusahaan juga berpengaruh signifikan terhadap Audit Report Lag. Kata kunci: Return On Asset, Ukuran Perusahaan, Audit Report Lag
Perempuan dalam Ketahanan Ekonomi: Upaya Peningkatan Kualitas Keluarga Ponirah, Ade; Sakinah, Gina; Tiara Purnama Sari, Yesa
Az-Zahra: Journal of Gender and Family Studies Vol 4, No 2 (2024)
Publisher : UIN Sunan Gunung Dajti Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/azzahra.v4i2.24171

Abstract

Terciptanya ketahanan keluarga ketika keluarga memiliki sarana untuk memenuhi kebutuhan dasar dengan cara yang berkelanjutan dan dapat diandalkan sepanjang waktu. Seorang istri mengambil beberapa tanggung jawab sebagai bagian dari upaya untuk memperkuat keluarga. Yakni, bekerja di luar rumah dan bukan hanya fokus pada pekerjaan rumah. Penelitian ini bertujuan untuk mengkaji peran perempuan dalam ketahanan ekonomi keluarga. Penelitian ini menggunakan metode deskriptifd dengan pendekatan kualitatif. Penelitian ini dilakukan di Desa Caracas Kecamatan Kalijati Kabupaten Subang dengan melakukan wawancara mendalam kepada tiga informan menggunakan metode snowball sampling. Data sekunder diperoleh dari literatur review mengenai kondisi di Desa Caracas dan literatur yang temanya berkenaan dengan penelitian ini. Temuan menunjukkan bahwa ketahanan keluarga akan kuat jika anggota keluarga bekerja sama. Kekuatan ketahanan keluarga tidak hanya bergantung pada bagaimana suami dan istri membagi tugas rumah tangga, tetapi juga pada bagaimana mereka berinteraksi. Hal ini menjadikan peran perempuan dalam ketahanan ekonomi lebih maksimal dan juga turut serta dalam meningkatkan kualitas keluarga
PENGARUH OPERATING EFFICIENCY RATIO (OER) DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITA PADA BANK UMUM SYARIAH PERIODE 2014-2020 Nurlaela, Eel; Ponirah, Ade
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 4, No 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i2.23388

Abstract

A company, especially in Islamic Commercial Banks, is inseparable from financing risks and the level of efficiency of bank performance in making a profit. As for the indicator of the success of the company making a profit is profitability. The data in this article is secondary data taken from the financial statements of Bank Umum Syairah for the 2014-2020 period, and is supported by literature and documentation research. Based on the results of the research, it was concluded that the OER variable has no effect on the profitability of ROA. Meanwhile, the NPF variable has a significant negative effect on roa profitability. Based on the results of the F test, simultaneously the OER and NPF variables have a significant effect on the profitability of ROA in Islamic Commercial Banks. This means that both variables can explain and affect the profitability of ROA by 45.27% and the remaining 54.73% is influenced by other variables that are not studied.Keywords : Operating Efficiency Ratio, Non Performing Financing, Profitabilitas
KEDUDUKAN BARANG SUCI DAN BARANG NAJIS DALAM JUAL BELI Sakinah, Gina; Hidayat, Nendi Nur; Ponirah, Ade
Equality: Journal of Islamic Law (EJIL) Vol. 2 No. 1 (2024): Equality: Journal of Islamic Law (EJIL)
Publisher : Islamic Law Doctoral Study Programme, Postgraduate UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ejil.v2i1.513

Abstract

Artikel ini bertujuan untuk menganalisis kedudukan barang suci dan barang najis dalam jual beli. Metodologi yang digunakan meliputi teknik kualitatif dan prosedur deskriptif-analitis. Tinjauan pustaka adalah pendekatan penelitian yang mengumpulkan sumber dan metodologi pengumpulan data dengan membaca dan mendokumentasikan studi literatur yang relevan; Selanjutnya, menggunakan mereka sebagai fondasi, peneliti membangun kerangka judul yang kohesif. Metode deduktif dan induktif digunakan dalam analisis data. Temuan menunjukkan bahwa ada kontrak yang saling menguntungkan antara vendor dan pelanggan dalam semua transaksi yang melibatkan barang dan jasa. Muathah mengacu pada praktik jual beli dengan perbuatan (saling memberi), meskipun kontrak itu sendiri tidak menyatakannya secara eksplisit. Agar penjualan menjadi sah menurut hukum Islam, produk harus memenuhi persyaratan berikut: Dilarang membeli dan menjual produk yang tidak murni, orang suci. Jika tidak ada keuntungan, maka hal itu pun tidak bermanfaat. Maka tidak apa-apa untuk berurusan dengan barang-barang kotor karena mereka dapat digunakan sebagai pengganti makanan dan air. Semua hal pada awalnya dianggap memiliki kelebihan dan dapat dijual untuk pupuk pertanian, oleh karena itu jual beli yang terjadi disebut jaiz.
Mediating Effects of Earnings after Tax: Cost of Good Sold, Sales Growth, and Dividend Payout Ratio Gina Sakinah; Ponirah, Ade; Iwan Setiawan; Awang Dody Kardeli; Izzul Haq Firman Maulana
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 2 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i2.382

Abstract

The research aims to analyze the mediating effect of Earning After Tax on the influence of Cost of Good Sold (COGS) and Sales Growth on the Dividend Payout Ratio (DPR). This research uses a descriptive verification method with a quantitative approach. The research method uses classical assumption, associative, and path analyses. The analysis in this research is supported by the use of SPSS for Windows version 23. The data is secondary data from the Indonesian Stock Exchange website (www.idx.co.id). Based on the research results, it was concluded that there is a significant influence between the Cost of Good Sold (COGS) on the Dividend Payout Ratio (DPR) in consumer goods industry companies listed on the Jakarta Islamic Index (JII) for the 2011-2019 period with the results t count > t table (2.075 > 2.042) so Ha is accepted. There is an insignificant influence between Sales Growth on the Dividend Payout Ratio (DPR) in consumer good industry companies listed on the Jakarta Islamic Index (JII) for the 2011-2019 period because t count < t table (1.458 < 2.042), so Ho is accepted. There is a significant influence between Earning After Tax (EAT) and the Dividend Payout Ratio (DPR) in consumer goods industry companies listed on the Jakarta Islamic Index (JII) for the 2011-2019 period. Ha is accepted with the results t count > t table (4.237 > 2.042). Meanwhile, the Cost of Good Sold (COGS) influences the Dividend Payout Ratio (DPR) through Earning After Tax (EAT) Z value (2.702) and p-value 0.006 < 0.050. Moreover, Sales Growth influences the Dividend Payout Ratio (DPR) through Earning After Tax (EAT) Z value (2.178) and p-value 0.0296 < 0.050.
THE ROLE OF GREEN ACCOUNTING IN ENHANCING FINANCIAL TRANSPARENCY IN ISLAMIC FINANCIAL INSTITUTIONS Wardiyah, Mia Lasmi; Dzikrayah, Fithri; Ponirah, Ade; Maulana, Izzul Haq Firman; Fiddienillah, Qheista Noor
Komitmen: Jurnal Ilmiah Manajemen Vol 6, No 1 (2025): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v6i1.43689

Abstract

This study explores the role of green accounting in enhancing financial transparency within Islamic financial institutions. Green accounting, as an approach that integrates environmental responsibility into financial reporting, has gained attention for its potential to improve accountability and sustainability in finance. In Islamic finance, transparency is not only a regulatory requirement but also an ethical imperative aligned with Shariah principles. By conducting a literature review, this study synthesizes existing research on green accounting frameworks and their applicability in Islamic financial institutions. The findings suggest that adopting green accounting practices can bridge the gap between financial reporting and environmental stewardship, thus fostering greater stakeholder trust. Additionally, this approach aligns with the ethical and social objectives of Islamic finance, reinforcing the institutions' commitment to sustainable practices. This study provides insights for policymakers and financial managers aiming to integrate green accounting as a tool for transparency and sustainability. The research contributes to the discourse on sustainability in Islamic finance and highlights areas for future empirical investigation.
Determinant Factors of Audit Delay: Evidence on Jakarta Islamic Index (JII) Ponirah, Ade; Sinta Nurriyah, Laela; Muslih, Amar; Yulianti, Lina; Sakinah, Gina
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2929

Abstract

This study aims to analyze the factors that influence audit delay. The method used in this research is to use descriptive analysis with a quantitative approach in the sampling technique using purposive sampling and based on predetermined criteria there are 10 companies with a period of 5 years or as much as 50 data. The statistical test tools used in this study are descriptive statistical analysis, classical assumption test, multiple linear test, coefficient of determination analysis (R2) and hypothesis testing using the t test and f test. The results showed that partially company size, audit opinion and profitability using return on assets had no significant effect on audit delay. Simultaneously, it shows that company size, audit opinion and profitability together have no significant effect on audit delay with the results of the coefficient of determination test (R2 ) the R square value is 0.129 or 12.9%, meaning that the three variables are only able to influence audit delay only by 12.9% and 87.1% by other factors.
The Impact of Capital Adequacy, Financing Risk, and Profitability on the Market Share of Islamic Banks in Indonesia Murtadho, Taufiq Ridwan; Ponirah, Ade; Hidayat, Nendi Nur; Sakinah, Gina
Al-bank: Journal of Islamic Banking and Finance Vol 5, No 2 (2025): July - Desember 2025
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/ab.v5i2.15803

Abstract

This study aims to analyze the effect of the Capital Adequacy Ratio, Net Non-Performing Financing, and Return on Assets on the market share of Islamic Commercial Banks in Indonesia. Market share is measured as the percentage of Islamic Commercial Banks assets relative to total national banking assets. The study employs a quantitative approach using multiple linear regression analysis with quarterly aggregate data of Islamic Commercial Banks from Q1 2010 to Q4 2024. Data were obtained from the Islamic Banking Statistics published by the Financial Services Authority. The results reveal that Capital Adequacy Ratio and Net Non-Performing Financing significantly influence market share, while Return on Assets does not. Simultaneously, the three variables significantly affect market share with a coefficient of determination of 70.4%. These findings highlight that capital adequacy and financing quality are the primary factors driving the competitiveness of BUS, while profitability Return on Assets does not have a direct impact on market share expansion
Pengaruh Investasi Asing Dan Domestik Serta Implikasinya Terhadap Pertumbuhan Ekonomi Ponirah, Ade; Yasirrahayu, Faridha Nurazizah
MASHLAHAH Vol. 1 No. 2 (2022): Mashlahah: Journal of Islamic Economics
Publisher : Sekolah Tinggi Agama Islam Darussalam Kunir

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62824/tmkpwn37

Abstract

Penelitian ini bertujuan mengetahui pengaruh Investasi Asing dan Investasi Domestik terhadap Pertumbuhan Ekonomi Jawa Barat, Indonesia. Investasi Asing merupakan penanaman modal asing yang dilakukan diwilayah Republik Indonesia untuk melakukan sebuah usaha. Investasi Domestik merupakan penanaman modal dalam negeri di wilayah Republik Indonesia untuk keberlangsungan usaha. Pertumbuhan Ekonomi merupakan peningkatan kemampuan perekonomian dalam memproduksi barang dan jasa yang berkaitan dengan kenaikan output perkapita. Salah satu indikator penting dalam mengukur kondisi ekonomi suatu daerah yaitu ditunjukkan dengan nilai Produk Domestik Regional Bruto. Hasil penelitian menunjukkan bahwa Investasi Asing berpengaruh tidak signifikan terhadap Pertumbuhan Ekonomi Jawa Barat. Sama halnya dengan Investasi Domestik berpengaruh tidak signifikan terhadap Pertumbuhan Ekonomi.
Co-Authors Agustin, Tini Awang Dody Kardeli Dzikrayah, Fithri Fahzri, Reja Mustafa Fiddienillah, Qheista Noor Gina Sakinah Hidayat, Nendi Nur Iir Abdul Haris, Iir Abdul Iwan Setiawan Izzul Haq Firman Maulana Lina Yulianti Maulana, Izzul Haq Firman Mia Lasmi Wardiyah, Mia Lasmi Mulyani, Mila Ari Sri Murtadho, Taufiq Ridwan Muslih, Amar Nurlaela, Eel Rahmah, Yulia Fithriany Rd. Amar Muslih Ruhimat, Ii Sakinah, Gina Sinta Nurriyah, Laela Tiara Purnama Sari, Yesa Yasirrahayu, Faridha Nurazizah