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All Journal Shafin: Sharia Finance and Accounting Journal Az Zarqa': Jurnal Hukum Bisnis Islam
Shinta, Septiana Has
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Religion Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Tinjauan Hukum Islam Terhadap Implementasi Akad dan Mekanisme Google Adsense dalam Bisnis Iklan Luthfi, Ahmad Hashfi; Hidayatullah, Abdul Rahman Arif; Dewi, Nesfi Nurmiyarti; Saputra, Irham Yoga; Shinta, Septiana Has
Az-Zarqa': Jurnal Hukum Bisnis Islam Vol. 13 No. 2 (2021): Az-Zarqa'
Publisher : Sharia and Law Faculty of Sunan Kalijaga Islamic State University Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/azzarqa.v13i2.2430

Abstract

This study examines the mechanism of the Google Adsense contract in the advertising business against a review of Islamic law. The purpose of this study is to determine the process of implementing the google adsense mechanism in the advertising business against a review of Islamic law. This type of research uses data collection techniques from several journals obtained during the study by studying matters relating to the use of google adsense in the advertising business against a review of Islamic law. The results of this study indicate that the google adsense contract mechanism in the advertising business against a review of Islamic law reflects the basic values in accordance with the rules of contract law. keywords: Google Adsense; Advertising Business; Islamic Law.
Pengaruh Board Gender Diversity dan Kepemilikan Institusional terhadap Penghindaran Pajak dengan Corporate Social Responsibility sebagai Variabel Mediasi Shinta, Septiana Has; Putra, Rosyid Nur Anggara
Shafin: Sharia Finance and Accounting Journal Vol. 5 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v5i1.15923

Abstract

Tax avoidance leads to a decrease in tax revenue, which in turn reduces state revenue. As a result, government programs, including infrastructure development, are not running optimally. This study aims to re examine the factors that influence tax avoidance behavior and analyze the effect of the presence of women on the board of directors, the presence of women on the board of commissioners, and institutional ownership on tax avoidance with corporate social responsibility as a mediating variable. This research was carried out on manufacturing companies in the consumer goods industry listed on the Indonesia Stock Exchange. with a range of years of 2018 - 2023. This sort of quantitative study employs secondary data in the form of annual reports and firm sustainability reports. Purposive sampling selects companies based on specified criteria so that obtained a sample of 162 sample data processed using Eviews 12. The analysis method used is panel data regression of the selected sample. The results of model I data analysis demonstrate that the inclusion of women on the board of commissioners has a detrimental impact on corporate social responsibility. The participation of women on the board of directors and institutional ownership have little effect on corporate social responsibility. Model II data analysis reveals that the presence of women on the board of directors, the presence of women on the board of commissioners, and institutional ownership have no effect on tax evasion. Meanwhile, corporate social responsibility as a mediating variable has a negative effect on tax avoidance Meanwhile, corporate social responsibility does not play a substantial role in moderating the indirect relationship between the presence of women on the board of directors, women on the board of commissioners, and institutional ownership
Co-Authors Dewi, Nesfi Nurmiyarti Hidayatullah, Abdul Rahman Arif Luthfi, Ahmad Hashfi Putra, Rosyid Nur Anggara Saputra, Irham Yoga