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All Journal BJRA (Bongaya Journal of Research in Accounting) International Journal of Economics Development Research (IJEDR) Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Yayasan Cita Cendikiawan Al Khwarizmi Akuntansi'45 EKONOMIKA45 Economics, Business, Accounting & Society Review Insan Cita Bongaya Research Journal International Journal of Economics, Business and Innovation Research
Sardju, Fitriani
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Journal : International Journal of Economics Development Research (IJEDR)

 1 
The Effect of Capital Intensity on Tax Avvoidance in Manufacturing Companies Listed on The Indonesian Stock Exchange Fitriani Sardju; Nindah Ayu Letari
International Journal of Economics Development Research (IJEDR) Vol. 3 No. 3 (2022): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v4i2.2921

Abstract

This study aims to determine and analyze the Effect of Capital Intensity on Tax Avoidance in manufacturing companies listed on the Indonesian stock exchange. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange in the 2016-2018 period. While the samples in this study were chosen based on the purposive sampling method. The data used in this study are secondary data sourced from the published financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis using SPSS. The results of this study are as follows: Capital Intensity affects tax avoidance.
Financial Inclusion, Financial Literacy, and Financial Technology Impact on the Sustainability of Micro, Small, and Medium Enterprises: A Study in the SMEs of Tidore Islands, Indonesia Rinto Sahdan; Fitriani Sardju
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 3 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.4014

Abstract

This study aims to determine how financial inclusion, financial literacy and financial technology affect the sustainability of micro, small and medium enterprises. The sample selection in this study used the Slovin formula. The data collection technique was carried out using a questionnaire, the object of this research was MSMEs in the City of Tidore Islands. Hypothesis testing in this study used Multiple Linear Regression Analysis with the help of SPSS. The results of this study found that: (1) financial inclusion affects the sustainability of MSMEs; (2) financial literacy affects the sustainability of MSMEs; (3) financial technology has no effect on the sustainability of MSMEs.
The Role of Financial Performance in Mediating the Economic Effects of Diversification on Sustainability Outcomes Sardju, Fitriani; Sinen, Kasim; Fajriyanti, Nurul; Aksan, Ismul
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.7640

Abstract

This study aims to examine and analyze the effect of diversification on sustainability performance, with financial performance acting as a mediating variable. The research was conducted on Islamic Commercial Banks (BUS) in Indonesia that were registered with the Financial Services Authority (OJK) during the period 2020–2022. The sampling method employed was purposive sampling. This study is motivated by previous research on the performance of Islamic banks in Indonesia, which has predominantly focused on financial or business outcomes. In response, several international scholars in Islamic banking have proposed a more comprehensive approach to measuring performance through the Islamicity Performance Index. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of WarpPLS 7.0 software. The findings reveal that diversification has a direct effect on sustainability performance and also exerts an indirect effect through financial performance as a mediating variable. Sustainability performance represents a crucial first step toward proactive innovation for Islamic banks, enabling them to enhance their competitiveness in an increasingly dynamic banking sector. Diversification serves as a strategic effort to improve the sustainability performance of Islamic banks in Indonesia. The main limitation of this study is the relatively short observation period and the narrow focus on Islamic banks, which still represent a small segment of the financial industry. Future research is recommended to expand the sample to include other Sharia-based companies across various sectors.
Co-Authors Adam, Mukhtar A Aksan, Ismul Amin Dara Amiro, Suratno Andhika Perkasa F Fahria Alting Fajriyanti, Nurul Iqbal M. Aris Ali Jama, Rizwan S. Nindah Ayu Letari Nurdin Nurdin Nurul Fajriyanti Rinto Sahdan Ruslee Nuh Sinen, Kasim Suwito SUWITO SUWITO Suwito Suwito Syahdan, Rinto Wa Ode Sindi Rahayu Yustiana Djaelani Zainuddin Zainuddin Zainuddin, Zainuddin