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Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Capital Intensity Terhadap Tax Avoidance Erika Agustina Nur Anisa; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.8922

This study aims to examine the effect of profitability, leverage, company size, and capital intensity on tax avoidance. This study uses a quantitative method. The type of data in this study is secondary data. The population in this study is property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sample used was 157 data with a purposive sampling technique. The analysis technique used in this study is multiple linear regression analysis, classical assumption testing and hypothesis testing. The results of this study indicate that profitability, leverage and company size do not affect tax avoidance. Meanwhile, capital intensity affects tax avoidance.

Faktor Dana Pihak Ketiga, Tingkat Suku Bunga Kredit, dan Kredit Bermasalah dalam Menentukan Profitabilitas Bank di Bursa Efek Indonesia Vianisa Cornelia Sukoco; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.9110

This study aims to analyze and test the effect of third-party funds, credit interest rates, and non-performing loans on the profitability of banks listed on the Indonesia Stock Exchange for the period 2021–2023. The approach used is quantitative with hypothesis testing through multiple linear regression analysis. The population in this study were all banking sector companies on the Indonesia Stock Exchange for the period 2021–2023. The independent variables of this study are Third Party Funds, Credit Interest Rates, Non-Performing Loans, while the dependent variable is Profitability. This study uses a purposive sampling method in sampling. A total of 96 companies have met the criteria as observation units. The data used are secondary data obtained through annual financial report documentation. The results of the study indicate that third-party funds, credit interest rates, and non-performing loans have a significant effect on bank profitability, with all hypotheses accepted based on a significance value <0.05. These findings indicate that these three variables have an important role in determining the level of bank profitability.

Faktor Dana Pihak Ketiga, Tingkat Suku Bunga Kredit, dan Kredit Bermasalah dalam Menentukan Profitabilitas Bank di Bursa Efek Indonesia Vianisa Cornelia Sukoco; Nursiam
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.9110

This study aims to analyze and test the effect of third-party funds, credit interest rates, and non-performing loans on the profitability of banks listed on the Indonesia Stock Exchange for the period 2021–2023. The approach used is quantitative with hypothesis testing through multiple linear regression analysis. The population in this study were all banking sector companies on the Indonesia Stock Exchange for the period 2021–2023. The independent variables of this study are Third Party Funds, Credit Interest Rates, Non-Performing Loans, while the dependent variable is Profitability. This study uses a purposive sampling method in sampling. A total of 96 companies have met the criteria as observation units. The data used are secondary data obtained through annual financial report documentation. The results of the study indicate that third-party funds, credit interest rates, and non-performing loans have a significant effect on bank profitability, with all hypotheses accepted based on a significance value <0.05. These findings indicate that these three variables have an important role in determining the level of bank profitability.

Determinants of Tax Avoidance from a Financial Perspective Nursiam; Kusumawati , Eny
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 2 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i2.13362

Tax avoidance refers to efforts by taxpayers to reduce tax liabilities by exploiting loopholes in tax regulations. This practice is legal and does not conflict with existing rules. This study aims to analyze financial determinants of tax avoidance, including liquidity, profitability, thin capital, capital intensity, earning power, sales growth, and company size. The research population consists of manufacturing companies listed on the Indonesia Stock Exchange (IDX-IC classification) during 2019–2021. Secondary data were obtained from 159 manufacturing company annual reports available on [www.idx.co.id] (http://www.idx.co.id) and company websites, with purposive sampling used for selection. The study applies a quantitative approach with multiple linear regression analysis. The findings show that tax evasion is negatively impacted by equity-based profitability, suggesting that companies with higher equity returns are less likely to evade taxes. However, firms with larger assets, faster development, and larger scale are more likely to employ tax avoidance tactics, according to the beneficial effects of asset-based profitability, capital intensity, sales growth, and company size. However, thin capitalization has no discernible impact. These results demonstrate that tax evasion is a strategic decision influenced by asset structure, financial situation, and the need for legitimacy, and that it goes beyond simple taxation issues.

Pengembangan Booth Display Sebagai Upaya Promosi dan Pemasaran untuk UMKM Desa Bagor sebagai Penunjang Destinasi Wisata The New Kemukus, Sragen Basnendar Herry Prilosadoso; Ditya Fajar Rizkizha; Rendya Adi Kurniawan; Isnawati Muslihah; Hening Laksani; Zahra Titania Magenta; Nauril Ni’ma; Krisna Adi Heryoga; Immanuel Abimanyu; M. Harun Rosyid Ridlo; Brilindra Pandanwangi; Ipung Kurniawan Yunianto; Yoga Prasetya Adi Nugraha; Ratna Susanti; Brillian Nur Diansari; Sri Murwanti; Nursiam
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/y2a7bp78

The New Kemukus religious tourist attraction, located in Sumberlawang District, Sragen, continues to be beautified. Once known for its negative stigma, it has now been transformed into a new tourist icon in Sukowati. The Sragen Regional Government has allocated a development budget and prepared a regional public service agency (BLUD) to manage Mount Kemukus. The New Kemukus area is located in the Bagor Village, Miri, Sragen, an agricultural village with social, cultural, economic, educational, health, and infrastructure conditions that support 18 MSMEs, such as processed food products, clothing, culinary, children's toys, and other businesses. Community empowerment is an economic development concept that encompasses community values to build a new perspective for the community towards themselves and their environment, which is people-centred, participatory, empowering, and sustainable. Several training sessions were conducted to improve products, both in terms of quantity and processing, as well as other managerial aspects. Based on observations, the problems faced by these MSMEs consist of two aspects, such as the lack of promotion and marketing skills through booth display arrangements to improve product marketing. This activity is in accordance with the Master Plan of PPM ISI Surakarta, focusing on the application of art and appropriate technology in PPM for engineering art-based technology applications aimed at applying art to diversify creative products. The mentoring activity method for promoting booth displays and marketing uses the Design Thinking method through the following stages: Define, Research, Ideate, Prototype, Select, Implementation, and Learn. The mandatory outputs of the PKM include a scientific article (submitted) in a Sinta-indexed journal, a presentation of the activity results, a Letter of Application of Science and Technology from the partner, as well as additional outputs in the form of activity publications in the mass media, and an intellectual property (KI) submission in the form of a booth stand design.

Peningkatan Kualitas Administrasi Sekolah Muhammadiyah Melalui Sistem Informasi Akuntansi Pendidikan Dasar dan Menengah Zulfikar; Banu Witono; Muhammad Abdul Aris; Nursiam; Mujiyati; Andy Dwi Bayu Bawono; Ovi Itsnaini Ulynnuha
Abdi Psikonomi Vol 4, No 1 (2023): Juni 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.vi.2202

Kegiatan pengabdian pada masyarakat ini bertujuan untuk memberikan pengetahuan dan wawasan bagi tenaga kependidikan dalam pengelolaan administrasi keuangan sekolah di lingkungan Amal Usaha Muhammadiyah (AUM) binaan. Kegiatan ini diikuti oleh pengelola administrasi keuangan sekolah yang terdiri dari 52 satuan pendidikan setingkat SD, 13 satuan pendidikan stingkat SMP dan 8 satuan pendidikan tingkat SMA. Kegiatan pengabdian pada masyarakat ini menggunakan sistem informasi akuntansi pendidikan dasar dan menengah (SIADIKDASMEN) yang dikembangkan oleh Lembaga Pembinaan dan Pengawas Keuangan Pimpinan Pusat Muhammadiyah. Hasil kegiatan ini menunjukkan bahwa pengetahuan dan wawasan peserta terkait penggunaan Siadikdasmen merupakan hal baru dalam tatakelola administrasi keuangan sekolah. Namun demikian proses penyampaian materi sistem oleh narasumber berjalan lancar, seluruh peserta tidak mengalami hambatan yang serius. Hal ini membuktikan bahwa sistem tersebut dapat dipraktikan oleh sebagian besar peserta. Kegiatan ini menghasilkan dokumen kerja sama untuk tindak lanjut pendampingan antara program studi Akuntansi FEB UMS dan majelis DIKDASMEN PDM kabupaten Sukoharjo..

The Effect of Good Corporate Governance and Company Size on Food and Beverage Company Financial Performance Rizky Adi Baskara; Nursiam
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.360

This study investigates the effect of good corporate governance (GCG) on financial performance, with GCG proxied by the board of commissioners, independent commissioners, managerial ownership, audit committee, and company size—each selected based on their theoretical roles in enhancing oversight, aligning interests, and ensuring transparency. The research focuses on 58 food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2020–2022, selected through purposive sampling. Using multiple linear regression, the results show that while the board of commissioners, independent commissioners, managerial ownership, and audit committee do not significantly impact financial performance, company size has a significant positive effect. The sector-specific focus limits generalizability, as governance practices and financial dynamics may differ in other industries.

Determinasi Praktik Manajemen Laba pada Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Syahliantia Yusika Sari; Nursiam
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 5 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i5.6718

This study aims to analyze and test the effect of profitability, financial leverage, company size, and cash holding on earnings management practices in insurance companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. This study uses a quantitative approach with a purposive sampling method, resulting in 36 observation data from 12 companies that meet the criteria. The data were analyzed using multiple linear regression using the SPSS 25 program. The results showed that profitability, financial leverage, and cash holding had no significant effect. Meanwhile, company size has an effect on earnings management. These findings are expected to contribute to decision making by investors, company management, and further researchers.

Analisis Pengaruh Leverage, Likuiditas, Total Asset Turnover, Dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Yoga Aji Nugroho; Nursiam
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 3 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i3.7443

The purpose of this study was to determine and analyze the effect of leverage, liquidity, total asset turnover, and company size on company profitability. The method used is a quantitative method for meganalysis of numerical data processed by statistical methods to test hypotheses. The population used in this study is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange for the period 2021-2023. Sampling was carried out using the Purposive Sampling technique with the number of samples that met the requirements in this research amounting to 162 data. Based on the results of multiple linear regression analysis, it can be seen that leverage, liquidity, total asset turnover, and company size have an influence on company profitability.

Analisis Efektivitas, Efisiensi, Dan Kontribusi Penerimaan Pajak Reklame Terhadap Pad Kota Surakarta Tahun 2017 – 2021 (Studi Kasus Pada Badan Pendapatan Pengelolaan Keuangan Dan Aset Kota Surakarta) Stefanus Jati Laksono; Nursiam
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.7528

The purpose of this study was to determine and analyze the effectiveness level, efficiency level, and contribution level of billboard tax revenue to Surakarta City's local revenue (PAD) in 2017-2021. This type of research is descriptive research with a quantitative approach. The analysis method used is quantitative descriptive analysis, namely, data analysis techniques that use numbers to draw conclusions from measurable events, in this case by comparing the calculation results of the research. Data collection techniques are literature study techniques and field research with the research subject of the Surakarta City Financial and Asset Management Revenue Agency (BPPKAD). The results showed that, the effectiveness level of billboard tax revenue in the category is very effective with an average of 107%. The efficiency level of billboard tax revenue is in the very efficient category with an average of 4.73%. The contribution rate of billboard tax revenue is in the very poor category with an average of 2.15%. The obstacles faced in collecting billboard tax are, namely, lack of taxpayer obedience, many illegal billboards, lack of human resources in tax collection, less than optimal collection of billboard tax receivables. The solutions carried out by the government in dealing with obstacles are, adding tax collection human resources from third parties, direct socialization to taxpayers, giving strict sanctions, and giving prizes to obedient taxpayers.

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