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MORAL PAJAK: SEBUAH OPSI PENINGKATAN KEPATUHAN PAJAK MASYARAKAT MUSLIM Imanda Firmantyas Putri Pertiwi
AL-QARDH Vol 2, No 1 (2017): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

This study aims to determine the significance of taxpayer internal factors to comply with applicable tax laws. Variable religiosity and nationalism become exogenous variables to define tax morale, while tax morale will define tax compliance. Samples taken over 200 individual taxpayers whose Islam religion. Data analysis was done using Structural Equation Model (SEM) by dividing the step into outer test and inner test. The results showed that statistically religiosity influence tax morale, but on the contrary, nationalism is not shown significant results. Tax morale on tax compliance showed positive results and significant. Based on these results, can be concluded that religiosity still plays an important role in moslem society’s decision making. Thus, if the tax policy makers can touch the side ofreligiosity of the moslem societies, that in fact as majority in this country, it is expected that tax revenues can be increased.

The Influence of Inflation, Exchange Rate, Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR) to Financial Sustainability Ratio with Return on Aset (ROA) as Mediation Ali Fanisa Himawan; Imanda Firmantyas Putri Pertiwi
Accounting and Finance Studies Vol. 2 No. 3 (2022): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs23.3802022

ABSTRACT The background of this research is that banks as one of the supporters of the Indonesian economy are required to experience financial sustainability. The FSR ratio is used to determine the growth of a bank and to determine whether the bank is capable or not in continuing its financial performance. The purpose of this study was to determine the effect of inflation, exchange rates, NPF and FDR on FSR at Islamic Commercial Banks in Indonesia in 2016-2020 with ROA as a mediating variable. This research is classified as a quantitative research with a population of 14 BUS registered at OJK. The research sample was determined by purposive sampling method with specified criteria so that there were 13 samples used. Then 65 data were obtained from the 13 samples in the 2016-2020 observation period. The type of data used is secondary data. The analytical method used is multiple linear regression analysis with PLS test using Eviews 10 software. The results show that partially the inflation, exchange rate and FDR variables have no effect on the FSR of Islamic banks. The NPF variable has a negative and significant effect on FSR. And the ROA variable has a positive and significant effect on FSR. The results also show that the variables of inflation, exchange rate, and FDR have no effect on ROA. While the NPF variable has a negative and significant effect on ROA. According to the research results, ROA is only able to mediate the effect of NPF on FSR. ABSTRACTThe background of this research is that banks as one of the supporters of the Indonesian economy are required to experience financial sustainability. The FSR ratio is used to determine the growth of a bank and to determine whether the bank is capable or not in continuing its financial performance. The purpose of this study was to determine the effect of inflation, exchange rates, NPF and FDR on FSR at Islamic Commercial Banks in Indonesia in 2016-2020 with ROA as a mediating variable. This research is classified as a quantitative research with a population of 14 BUS registered at OJK. The research sample was determined by purposive sampling method with specified criteria so that there were 13 samples used. Then 65 data were obtained from the 13 samples in the 2016-2020 observation period. The type of data used is secondary data. The analytical method used is multiple linear regression analysis with PLS test using Eviews 10 software. The results show that partially the inflation, exchange rate and FDR variables have no effect on the FSR of Islamic banks. The NPF variable has a negative and significant effect on FSR. And the ROA variable has a positive and significant effect on FSR. The results also show that the variables of inflation, exchange rate, and FDR have no effect on ROA. While the NPF variable has a negative and significant effect on ROA. According to the research results, ROA is only able to mediate the effect of NPF on FSR.

The Influence of Local Government Size, Leverage, and Audit Opinion on Transparency of Regional Financial Reports with Internet Financial Reporting as an Intervening Variable : (Case Study of District/City Governments in Indonesia 2018-2020) Riska Puji Astuti; Imanda Firmantyas Putri Pertiwi
Accounting and Finance Studies Vol. 2 No. 4 (2022): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs24.5142022

The purpose of this study was to determine the effect of local government size, leverage, and audit opinion on the transparency of regional financial reports using internet financial reporting as an intervening variable. This study uses a quantitative method with a sample of 35 districts/cities in Indonesia in 2018-2020. The data in this study are secondary data obtained from the official website of the district/city government in Indonesia. Analysis of Path Analysis test data with the help of SPSS version 26. The results of this study conclude that local government size and audit opinion have no effect on regional financial transparency. Leverage affects regional financial transparency. Local government size, leverage, and audit opinion have no effect on internet financial reporting. Internet financial reporting is not able to mediate all independent variables on regional financial transparency.

DAMPAK PROMOSI, BIAYA, DAN RELIGIUSITAS TERHADAP KEPUTUSAN MAHASISWA MEMILIH IAIN SALATIGA Khotib Hidayatullah; Imanda Firmantyas Putri Pertiwi
Jurnal Ilmiah Manajemen Ubhara Vol 4, No 2 (2022): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v4i2.1060

AbstrakPenelitian ini bertujuan untuk mengetahui seberapa kuat Pengaruh Promosi, Biaya dan Religiusitas, terhadap Keputusan Mahasiswa memilih IAIN Salatiga. Dalam riset ini menggunakan metode kuantitatif dengan mengolah data primer yang diperoleh melalui penyebaran kuesioner terhadap Mahasiswa IAIN Salatiga. Sampel yang diambil sejumlah 100 responden dengan Teknik Probability Sampling; Simple Random sampling, lalu hasil yang didapat diolah dengan SPSS versi 25. Analisis yang digunakan diantaranya uji statistik deskriptif, uji instrumen, uji asumsi klasik, uji ketepatan model, uji hipotesis dan path analysis (analisis jalur). Berdasarkan hasil daripada pengujian memperoleh hasil: Promosi berpengaruh positif signifikan, sedangkan Biaya berpengaruh negatif dan tidak signifikan dan Religiusitas berpengaruh positif tapi tidak signifikan terhadap Keputusan Mahasiswa memilih IAIN Salatiga.Kata kunci: Promosi, Biaya, Religiusitas, Keputusan Mahasiswa

MORAL PAJAK: SEBUAH OPSI PENINGKATAN KEPATUHAN PAJAK MASYARAKAT MUSLIM Imanda Firmantyas Putri Pertiwi
AL-QARDH Vol 2, No 1 (2017): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v2i1.823

This study aims to determine the significance of taxpayer internal factors to comply with applicable tax laws. Variable religiosity and nationalism become exogenous variables to define tax morale, while tax morale will define tax compliance. Samples taken over 200 individual taxpayers whose Islam religion. Data analysis was done using Structural Equation Model (SEM) by dividing the step into outer test and inner test. The results showed that statistically religiosity influence tax morale, but on the contrary, nationalism is not shown significant results. Tax morale on tax compliance showed positive results and significant. Based on these results, can be concluded that religiosity still plays an important role in moslem societyÃ¢â‚¬â„¢s decision making. Thus, if the tax policy makers can touch the side ofreligiosity of the moslem societies, that in fact as majority in this country, it is expected that tax revenues can be increased.

The Moderating Role of Debt To Asset Ratio, Asset Turnover, and Company Size on the Influence of Islamic Social Reporting (ISR) Towards Financial Performance Khusna, Atiatul; Imanda Firmantyas Putri Pertiwi
Social Science Studies Vol. 4 No. 3 (2024): Issue: May
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Research Aims: This research aims to examine the influence of Islamic social reporting (ISR) on financial performance (FP), with debt-to-asset ratio (DAR), asset turnover (AT), and company size (CS) as moderating variables. Design/methodology/approach: This research adopts a quantitative approach by conducting data analysis from the annual reports of manufacturing companies indexed in ISSI for the years 2020-2022, totaling 80 companies. The sampling technique employed is purposive sampling. Data analysis is conducted using Eviews software. Research Findings: The research findings indicate that asset turnover and company size have a significant positive effect on financial performance, while Islamic social reporting and debt to asset ratio do not have a significant effect on financial performance. Furthermore, the results suggest that asset turnover moderates the relationship between Islamic social reporting and financial performance, whereas debt to asset ratio and company size do not moderate the relationship between Islamic social reporting and financial performance. Theoretical Contribution/Originality: This research provides information and insights to investors and companies regarding the factors influencing the financial performance of a company, thus serving as a basis for investment decision-making.

Pengaruh CEO Narcisissm, Research and Development Investment terhadap Corporate Social Responsibility di Jakarta Islamic Index 70 dengan Ukuran Perusahaan sebagai Pemoderasi Reza Oktavianti, Rista; Imanda Firmantyas Putri Pertiwi
Social Science Studies Vol. 4 No. 4 (2024): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/sss44.10192024

Research Aims: Corporate social responsibility pays attention to researchers and predecessors. The increasingly widespread industrial activities are paying more attention to corporate social responsibility (CSR). The existence of industry in Indonesia causes demands on companies to become higher and every company is required not to prioritize profits, but companies must also have concern for the environment and the prosperity of the communities around the industry. Factors that can influence corporate social responsibility (CSR) are CEO Narcissism, Research and Development Investment and Company Size. Design/methodology/approach: This research used secondary data in the form of financial reports and company annual reports and collected 28 samples from 124 populations. Research Findings: This paper shows that CEO Narcissism has an influence on CSR, R&D Investment has no influence on CSR, Company Size has an influence on CSR, Company Size can moderate CEO Narcissism on CSR, but Company Size cannot moderate R&D Investment on CSR. Theoretical Contribution/Originality: The researcher concluded the data that CEO Narcisssim can have an influence on the company's broad social responsibility (CSR) decision, R&D Investment cannot have an influence on CSR with investment not being able to make the company cover CSR broadly, Company Size can have an influence on CSR by The presence of high assets in a company can reveal CSR. Researchers also added company size as a moderator. The results obtained using data show that company size can moderate CEO Narcissism towards CSR but cannot moderate R&D Investment towards CSR.

The Influence of Overconfidence, Disposition Effect, and Risk Aversion on Sharia Stock Investment Decisions with Financial Literacy as a Moderating Variable (A Study on Investors of KSPM-GIS UIN Raden Mas Said Surakarta): Pengaruh sikap terlalu percaya diri, efek disposisi, dan penghindaran risiko terhadap keputusan investasi saham syariah dengan literasi keuangan sebagai variabel moderating Biyati, Biyati; Imanda Firmantyas Putri Pertiwi
Social Science Studies Vol. 4 No. 5 (2024): Issue: September
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar

Research Aims: This study aims to examine the influence of overconfidence, disposition effect, and risk aversion on Sharia stock investment decisions, with financial literacy as a moderating variable. Design/methodology/approach: This research employs a quantitative method with primary data. The sampling technique utilized is purposive sampling, involving a sample size of 350 respondents. The analysis technique for this study employs moderated regression analysis. Research Findings: The results of this study indicate that overconfidence and financial literacy have a positive and significant influence on Sharia stock investment decisions. However, disposition effect and risk aversion do not significantly affect Sharia stock investment decisions. Financial literacy does not moderate the relationship between overconfidence and disposition effect on Sharia stock investment decisions. However, it does moderate the relationship between risk aversion and Sharia stock investment decisions. Theoretical Contribution/Originality: This thesis provides insights into the relationships between overconfidence, disposition effect, risk aversion, and financial literacy concerning Sharia stock investment decisions. These findings can serve as a reference or valuable insight for investors, institutions, and stakeholders interested in optimizing their investment decision-making processes. Keywords: Overconfidence, disposition effect, risk aversion, investment decision, financial literacy

Investigating Intention-to-Use Sharia Financial Technology in New Normal Era Eri Puspita, Rosana; Puput Yanita Senja; Imanda Firmantyas Putri Pertiwi
International Journal of Islamic Business and Economics (IJIBEC) Vol 4 No 2 (2020): Volume 4 Nomor 2 Tahun 2020
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v4i2.2705

The new normal era has made the digital-based industries have better prospects, including the Sharia fintech industry. This study investigates the influence of knowledge on product, attitude, and intention-to-use related to the Sharia Financial Technology. This study three variables consisting of knowledge on product, attitude, and intention. A quantitative approach was used in this research with a regression test. The data were collected using an online survey of 60 respondents. The results indicated that knowledge on Sharia Fintech affects attitude and intention-to-use Sharia Fintech. The knowledge on product provided a significant influence to shape attitude and intention. Not many studies were conducted on the new normal conditions, including the Sharia fintech industry. For practitioners, this research is possibly useful as a reference to map the Muslim markets in the fintech industry. This study highlighted the importance of fintech in the new normal era to reduce the spread of covid-19 virus

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