Garuda - Garba Rujukan Digital

Effect Of Tax Amnesty Law On Waqf Budi Prajogo; Siti Choiriah; Sukiranto Sukiranto
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol 10 No Special (2017): Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v10iSpecial.56

Tax Amnesty Law is the breakthrough success of the government to increase tax revenues as well as strengthen the database taxation. This policy also encourages economic restructuring due to the inflow of funds owned Indonesia citizens who were abroad and within the country but yet was listed as the basis of taxation. Problems arise mostly when Waqf property has not been registered in the yearly tax report until the object is considered part of this Law. Waqf property that has been handed down and has not been reported to the yearly tax report considered as illegal property that must be paid the fine when it registered as tax amnesty, the same as the property obtained from crime. Author made observations on the organization of Islamic organization that has long been managing the waqf. Most can adapt to this Act but some are not ready for this for waqf property is considered not taxed therefore not be registered in the Tax return. Keywords: Tax Amnesty, Endowments, Muhamadiyah, Nahdlatul Ulama

Kandungan Informasi Cum Date Right Issue dan Market Performance Sukiranto; Sumaryo
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Introduction/Main Objectives: To examines the effect Cum date right Issue on Abnormal return and Trading stock volume in an emerging economy, Indonesia. Background Problems: Does gap effect cum date right Issue on Abnormal return and Trading stock volume in an emerging economy, Indonesia. Novelty: The Cum date right Issue aspect, one of the important keys to the information content with the stakeholder theory approach, has not been widely discussed on the Indonesia Stock Exchange with solid results Research Methods: Data was collected from published stock price from the Indonesia Stock Exchange. The study sample consists of several companies from mining sector listed on ISX over the period 2016–2020. market performance is measured using abnormal return and trading stock volume indicator with testing for SPSS 25 apliction and method purposive sampling is used for data analysis. Finding/Results: Stakeholders theory in explaining the effect cum date right issue on abnormal return and volume perdagangan saham. Conclusion: These results are key evidence from an emerging country, Indonesia to support the Stakeholders theory arguments. The results provide significant insights for managers at mining sectors.

Pengaruh Profitabilitas, Struktur Aset dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020 Sukiranto; Rays, Muh
JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i1.134

Introduction/Main Objectives: To find out how profitability, asset structure and sales growth affect the capital structure of mining companies listed on the Indonesia Stock Exchange in 2017-2020. Background Problems: The net profit of coal mining in 2019 has fallen drastically, some have even reached more than 100 percent. Novelty: Re-testing in different industries and different testing periods. Research Methods: Using secondary data from the Indonesia Stock Exchange with the sample selection method using purposive sampling, in order to obtain a sample of 30 mining companies listed on the Indonesia Stock Exchange in 2017-2020 Finding/Results: That profitability has a significant negative effect on capital structure, asset structure has no significant effect on capital structure, and sales growth has no significant positive effect on capital structure. Conclusion: The capital structure policy first pays attention to the variables of profitability, asset structure and sales growth in order to be able to decide on the size of the appropriate capital structure so as to produce an optimal capital structure policy for the company.

Company Value in the 2018-2021 Period in Manufacturing Companies: Influencing Variable Factors Hidayat, Imam; Aprilia Sari, Petty; Suhariyanto; Sukiranto
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.158

Introduction/Main Objectives: To determine the effect of liquidity and solvency on company value with profitability as an intervening variable. Background Problem: In maintaining the continuity of the business and to increase the value of the company which is a reflection of public trust in a company for the results that have been achieved after going through the activity process for several years. Novelty: Conducting research with different data and different sectors on company value with profitability as an intervening variable. Research Method: There were 28 companies sampled in this research which were taken based on purposive sampling. These variables can be seen from the company's financial reports published on the Indonesia Stock Exchange for 4 years, namely from 2018 to 2021 and processed and analyzed using SPSS 23 software. Findings/Results: That partially liquidity has a significant positive effect on profitability, solvency has an effect insignificant negative effect on profitability, liquidity and solvency have an insignificant negative effect on company value, profitability has a positive effect on company value, partial profitability is able to mediate liquidity on company value. Conclusion: In consumer sector companies, when making investments, it is best to pay attention to the company value or financial reports as considerations when making decisions

The Influence of Financial Performance, Dividend Policy, on Stock Prices with Tax Compliance Level as an Intervening Variable: Study of Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange in 2018 – 2023 M. Imam Suswandoyo; Diana lestari; Purwanti; Sukiranto
JOURNAL INTELEKTUAL Vol 3 No 2 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i2.194

Introduction/Main Objectives: To determine the effect of Financial Performance, Dividend Policy, on Stock Prices with Tax Compliance Level as an intervening variable. Background Problems: The growth in the number of investors in 2020 was very significant compared to the previous year, which was dominated by millennials. Novelty: Testing the level of stock prices with the level of tax compliance as an intervening variable in the property sector. Research Methods: Using the object of the property and real estate sector companies for the period 2018-2023 listed on the IDX, with an analysis tool, namely SPSS on 11 companies with a sample of 66. Finding/Results: Financial Performance has a significant effect on Stock Prices, Dividend Policy has a significant effect on Stock Prices and Tax Compliance Level has an insignificant effect on Stock Prices, Financial Performance and Dividend Policy have a significant effect and the level of tax compliance is indirectly able to mediate the effect of financial performance on stock prices, and indirectly dividend policy through the level of tax compliance has a significant negative effect on Stock Prices. Conclusion: Companies should consider their dividend policy carefully, because this decision has a direct impact on the market value of the stock, investors may view dividends as an effective signal of the company's financial health and future prospects.

The Effect of Solvency and Profitability on Audit Delay Sukiranto, Sukiranto; Suhariyanto, Suhariyanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3579

This study aims to analyze the effect of solvency and profitability on audit delay in State-Owned Enterprises in the transportation sector listed on the Indonesia Stock Exchange (IDX) during the period 2014–2023, with company size as a moderating variable. This study uses a quantitative method and the data used is Secondary data obtained from annual financial reports and analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach with bootstrapping 5,000 re-samples to test the direct and indirect relationships between variables. The results of the study indicate that only profitability has a significant effect on company size, while the effect of solvency and other variables on audit delay is not significant. This finding suggests that audit time efficiency is more influenced by external factors such as regulatory oversight and governance structure, rather than solely by financial metrics. The insignificance of company size in mediating the relationship between solvency and profitability on audit delay indicates that organizational complexity does not directly lengthen the audit process. This study highlights the importance of strengthening internal control and financial reporting efficiency to speed up audits, and opens up space for further research by including internal oversight variables or industry characteristics as mediators.

The Power of Sustainable Green Strategy on Companys Financial Performance Sukiranto, Sukiranto; Suhariyanto, Suhariyanto; Sumaryo, Sumaryo
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4777

Purpose: This study aims to examine; (1) sustainable green strategy on the company's financial performance (CFP) and (2) the role of Political Connections (PC) as a moderator influence of sustainable green strategy on the company's financial performance (CFP). Methodology/approach: Drawing on Triple Bottom Line Theory, the authors developed and tested hypotheses using secondary data using secondary data from 100 Indonesian mining sector observations from 2017 to 2021. The sample used in this study is purposive sampling, and the analysis uses panel data with Eviews 13. Results/findings: The results show that PC significantly reduces the impact of SGS on CFP. Additionally, the research reveals that PC acts as a pure moderating variable. This is consistent with the Triple Bottom Line theory, which asserts that management must balance the various interests of all life aspects by fulfilling the basic right to water as the main internal resource for achieving CFP. Conclusions: Sustainable green strategy has a negative impact on the CSP. The implementation of the PC provides a positive reinforcement to the relationship between SGS and CFP. Limitations: In Indonesia, the adoption of Workplace Assessment Standards is still mostly optional, which leads to many businesses disclosing information below optimal standards. Contribution: This study offers new insights to green strategy makers in enhancing the monitoring role of mining corporations. The study also adds value to the understanding of predicting CFP by using SGS, and the role of PC as moderating influences of this relationship,particularly in an emerging economy like Indonesia.

The Power of Sustainable Green Strategy on Companys Financial Performance Sukiranto, Sukiranto; Suhariyanto, Suhariyanto; Sumaryo, Sumaryo
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4777

Purpose: This study aims to examine; (1) sustainable green strategy on the company's financial performance (CFP) and (2) the role of Political Connections (PC) as a moderator influence of sustainable green strategy on the company's financial performance (CFP). Methodology/approach: Drawing on Triple Bottom Line Theory, the authors developed and tested hypotheses using secondary data using secondary data from 100 Indonesian mining sector observations from 2017 to 2021. The sample used in this study is purposive sampling, and the analysis uses panel data with Eviews 13. Results/findings: The results show that PC significantly reduces the impact of SGS on CFP. Additionally, the research reveals that PC acts as a pure moderating variable. This is consistent with the Triple Bottom Line theory, which asserts that management must balance the various interests of all life aspects by fulfilling the basic right to water as the main internal resource for achieving CFP. Conclusions: Sustainable green strategy has a negative impact on the CSP. The implementation of the PC provides a positive reinforcement to the relationship between SGS and CFP. Limitations: In Indonesia, the adoption of Workplace Assessment Standards is still mostly optional, which leads to many businesses disclosing information below optimal standards. Contribution: This study offers new insights to green strategy makers in enhancing the monitoring role of mining corporations. The study also adds value to the understanding of predicting CFP by using SGS, and the role of PC as moderating influences of this relationship,particularly in an emerging economy like Indonesia.

Title

Found 8 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 8 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 8 Documents
Search