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All Journal Jurnal Promosi Pendidikan Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Journal of Artificial Intelligence and Digital Business
Desitama, Faizal Satria
Unknown Affiliation
Religion Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Social Sciences

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PENGARUH PENGUNGKAPAN CSR, CG, PROFITABILITAS, LEVERAGE DAN SIZE TERHADAP AGRESIVITAS PAJAK Anggara, Jepri Yayang Ari; Desitama, Faizal Satria
PROMOSI: Jurnal Program Studi Pendidikan Ekonomi (e-Journal) Vol 11, No 1 (2023): PROMOSI
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/pro.v11i1.7896

Abstract

Taxation which is considered as a deduction in income is one of the aspect of thestill high level of tax aggressiveness in the world. This research aims to identifywhether CSR, CG, Profitability, Leverage and SIZE contribute to taxaggressiveness. Sampling was selected using a purposive sampling methodthroughseveral criteria to obtain 68 samples of company reports. In analyzing thedata using the classical assumption test, panel data regression analysis andhypothesis testing. The data obtained, obtained directly from the websiteIndonesian Stock Exchange or the official website of each company. The samples,were the annuals reports and sustainability reports for 2018 -2021 years. Theresults of this researh partially show that CSR does not have a significant effect ontax aggressiveness while CG, profitability, leverage have a significant positiveeffect on tax aggressiveness and SIZE has a significant negative effect on taxaggressiveness. Simultaneously displaying CSR, CG, profitability, leverage andSIZE have a significant contribution to tax aggressiveness of 52%. The rest isinfluenced by other aspect not tested in this research.Keywords: CG, CSR, Leverage, Profitability, SIZE, Tax Aggresiveness
Analisis Rasio Profitabilitas sebagai Indikator Pertumbuhan Laba Sebelum dan Selama Invasi Rusia terhadap Ukraina pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Kurnia Sari, Salisma; Desitama, Faizal Satria
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.3588

Abstract

The Russia-Ukraine conflict has had an impact on the global financial system, including Indonesia. The main impact of the Russian-Ukrainian invasion on the global economy is rising energy costs and falling confidence in financial markets. Global inflation will increase due to rising energy costs, which will hinder global economic recovery. By using profitability ratios such as GPM, NPM, ROA, and ROE, the purpose of this study is to find out whether there are differences in profit growth before or during the Russian invasion of Ukraine. The non-probability sampling research sample consists of four banking companies with State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange. This study uses secondary data found in the annual reports on the IDX website for banking companies in 2021 and 2022. Different test analysis (Paired Sample T-Test) was used to analyze the data. This method is used to determine whether there are differences in profit growth calculated by GPM, NPM, ROA, ROE. This study shows that the ratios of GPM, NPM, ROA, and ROE before and during the Russian-Ukrainian invasion have a significant difference in value, namely an increase in all profitability ratios. Keywords: Russian Invasion of Ukraine, Profit Growth, Profitability Ratios
Kemandirian Keuangan, Rasio Efisiensi, Rasio Solvabilitas Anggaran dan Rasio Pertumbuhan terhadap Financial Distress Pemerintah Daerah Lailiyah, Nur Isro’atul; Desitama, Faizal Satria
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5868

Abstract

This study aims to prove empirically the effect of financial independence, efficiency ratio (level of capital outlay), budgetary solvency ratio, growth ratio to financial distress of district and city governments in East Java Province for the period 2018-2022. This research method uses a quantitative approach. The sampling technique is a saturated sample (total sampling) obtained from a total sample of 190 observed data from 29 districts and 9 cities multiplied by five years of the observed period. The data analysis technique in this study uses binary logistic regression analysis. The results showed that Financial Independence and Efficiency Ratio (LCO) had a significant negative effect in predicting financial distress conditions, while the budget solvency ratio (BSR) and growth ratio had no effect in predicting financial distress conditions. The independent variables in this study explain 62.5 percent of the dependent variable, while the remaining 37.5 percent is explained by variable factors outside the study that are not considered by the researcher.
Evaluasi Penerapan PSAK 101 Tentang Penyajian Laporan Keuangan Syariah Sholikhah, Sholikhah; Desitama, Faizal Satria
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.640

Abstract

Laporan keuangan pada lembaga keuangan syariah merupakan suatu kewajiban yang harus dipenuhi sebagai bentuk pertanggungjawaban terkait dengan pengelolaan keuangan. BMT Mandiri Sejahtera merupakan sebuah lembaga yang aktivitas usahanya menghimpun dan menyalurkan dana dari anggota kepada anggota yang dijamin sah menurut syariah dan tidak bertentangan dengan peraturan perundang-undangan Negara Kesatuan Republik Indonesia. Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana penyajian laporan keuangan pada BMT Mandiri Sejahtera Cabang Sumberwudi, dan untuk mengetahui apakah penyajian laporan keuangan yang dibuat oleh BMT Mandiri Sejahtera Cabang Sumberwudi sudah sesuai dengan PSAK 101. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan menggunakan observasi, wawancara dan dokumentasi. Data yang digunakan oleh peneliti terdiri dari dua sumber data yakni data primer dan data sekunder. Hasil dari penelitian ini menunjukkan bahwa BMT Mandiri sejahtera hanya membuat empat laporan keuangan yaitu laporan neraca, laporan laba/rugi, laporan zakat, infaq, dan shadaqah dan laporan arus kas. Berdasarkan PSAK 101 terdapat tujuh laporan keuangan yang harus dibuat dan masih terdapat ketidaksesuaian komponen dari empat laporan keuangan yang dibuat oleh BMT Mandiri Sejahtera Cabang Sumberwudi dengan PSAK 101. Dari penelitian ini dapat disampulkan bahwa penyajian laporan keuangan BMT Mandiri Sejahtera Cabang Sumberwudi belum sesuai dengan PSAK 101
Co-Authors Anggara, Jepri Yayang Ari Kurnia Sari, Salisma Lailiyah, Nur Isro’atul Sholikhah, Sholikhah