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Pengaruh Non-Debt Tax Shield, Firm Size, Business Risk Dan Growth Opportunity Terhadap Struktur Modal Pada Perusahaan Sub-Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2014-2018 Fachri, Saeful; Adiyanto, Yoga
Sains Manajemen Vol 5, No 1 (2019): Jurnal Sains Manajemen
Publisher : Universitas Serang Raya

Penelitian ini bertujuan untuk mengetahui pengaruh Non-Debt Tax Shield, Firm Size, Business Risk dan Growth Opportunity terhadap Struktur Modal pada perusahaan Sub-Sektor Otomotif yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018.Analisis ini menggunakan variabel bebas yaitu Non-Debt Tax Shield, Firm Size, Business Risk dan Growth Opportunity . Variabel terikat yang digunakan adalah struktur modal.Penelitian ini dilakukan dengan menggunakan alat analisis regresi linear berganda dengan data sekunder berupa data time series. Sampel penelitian ini adalah perusahan otomotif yang terdaftar di bursa efek Indonesia periode 2014-2018 yang mempublikasikan laporan keuangan tahunan secara lengkap sesuai yang dibutuhkan peneliti. Metode pengambilan sampel yang digunakan dalam penelitian ini menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa non-debt tax shield dan business risk tidak berpengaruh terhadap struktur modal. Sedangkan firm size dan growth opportunity berpengaruh terhadap struktur modal.Kata Kunci: Struktur Modal, Non-Debt Tax Shield, Firm Size, Business Risk dan Growth Opportunity.

The Effect Of Sharia Financial Inclusion And Sharia Financial Literature On Financial Behavior Â¬(Case Study on Islamic Boarding School Community in Banten Province) Fachri, Saeful; Kahpi, Heri Sapari
PINISI Discretion Review Volume 5, Issue 1, September 2021
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pdr.v5i1.27508

Financial behavior is a must-have ability that aims to manage and use financial resources in making financial decisions. Financial inclusion and Islamic financial literacy are variables that are thought to influence the financial behavior of Islamic boarding schools in Banten Province. This research leads to the type of causality research and quantitative research. Where based on the results of data analysis, the research results empirically prove that there is a positive and significant influence of the individual financial inclusion variable on financial behavior and proves that there is a positive and significant influence of the Islamic financial literacy variable on the financial behavior of Islamic boarding schools in BantenProvince.

Pengaruh Profitabilitas dan Corporate Governance Terhadap Tax Avoidance Pada Perusahaan BUMN Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018 Saeful Fachri; Indra Sulistiana; Muhammad Saefi Mubarok
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1561

Tax collection in Indonesia is still experiencing many obstacles, as a result, the effectiveness of tax collection has continued to decline from 2012 to 2015 with an average of 3.74%. This study has the aim of knowing the factors that influence Tax Avoidance. The research method used is descriptive method with a quantitative approach. The t-test results show that the profitability variable has a significant level of 0.414 greater than 0.05 with a t-statistic of -0.882 and a t-table of 1.992, which means the t-count is smaller than the t-table. Furthermore, the results show that the independent commissioner variable has a t-count value that is smaller than the t-table value (-3.211

Pengaruh Non-Debt Tax Shield, Firm Size, Business Risk Dan Growth Opportunity Terhadap Struktur Modal Pada Perusahaan Sub-Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2014-2018 Saeful Fachri; Yoga Adiyanto
Sains Manajemen : Jurnal Manajemen UNSERA Vol. 5 No. 1 (2019): Sains Manajemen: Jurnal Manajemen Unsera
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Serang Raya

Penelitian ini bertujuan untuk mengetahui pengaruh Non-Debt Tax Shield, Firm Size, Business Risk dan Growth Opportunity terhadap Struktur Modal pada perusahaan Sub-Sektor Otomotif yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018.Analisis ini menggunakan variabel bebas yaitu Non-Debt Tax Shield, Firm Size, Business Risk dan Growth Opportunity . Variabel terikat yang digunakan adalah struktur modal.Penelitian ini dilakukan dengan menggunakan alat analisis regresi linear berganda dengan data sekunder berupa data time series. Sampel penelitian ini adalah perusahan otomotif yang terdaftar di bursa efek Indonesia periode 2014-2018 yang mempublikasikan laporan keuangan tahunan secara lengkap sesuai yang dibutuhkan peneliti. Metode pengambilan sampel yang digunakan dalam penelitian ini menggunakan teknik purposive sampling. Hasil penelitian menunjukkan bahwa non-debt tax shield dan business risk tidak berpengaruh terhadap struktur modal. Sedangkan firm size dan growth opportunity berpengaruh terhadap struktur modal.Kata Kunci: Struktur Modal, Non-Debt Tax Shield, Firm Size, Business Risk dan Growth Opportunity.

PENGARUH NPL, CAR, DAN LDR TERHADAP ROA DI BANK BUKU 4 INDONESIA Saeful Fachri; Anis F. Salam; Nia Safitri
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 2 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i2.36

This study was conducted to determine whether the Non Performing Loan, Capital Adequacy Ratio and Loan To Deposit Ratio have an effect on Return On Assets. The type of method used is the associative method, the population in this study is 35. Associative research is a study that aims to determine the relationship between two or more variables, so there are independent variables (variables that affect) and dependent (influenced). This study consists of independent variables, namely Non-Perfoarming Loan (X1), Loan to Deposit Ratio (X2) and Capital Adequacy Ratio (X3) and the dependent variable in this study is Return On Asset (Y). The results of the associative analysis show that the Non-Performing Loan, Capital Adequacy Ratio and Loan To Deposit Ratio are good, the results of multiple linear regression show that the regression coefficient value of the NPL variable is -0.557, the regression coefficient value of the CAR variable is 0.116 and the regression coefficient value of the LDR variable is 0.008. While the coefficient of determination (R2) is 0.466, it can be concluded that the magnitude of the effect of NPL, CAR and LDR on ROA is 46.6%. As well as hypothesis testing based on the results of the t-test for the NPL variable, the value of tcount < ttable (-2,015 < 1,693), for the CAR variable, the value of tcount > ttable (3.147 > 1.693) and for the LDR variable, the value of tcount < ttable (0.008 > 1.693) ). And based on the results of the F-test, the value of Fcount > Ftable (9.024 > 2.90). The conclusion of this study shows that NPL, CAR and LDR either partially or simultaneously are not significant and significant to ROA

Objek Wisata Religi: Potensi dan Dampak Sosial-Ekonomi bagi Masyarakat Lokal (Studi Kasus Pada Makam Syekh Mansyur Cikadueun, Pandeglang) Saeful Fachri
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 2, No 1 (2018)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v2i1.3412

Religion tour is a tradition which has last on the society. The religion tour destination in Pandeglang regency are very rich; one of them is Syekh Mansyur Cikadueun, as a religion tour which has potentially increased the standard of economy and social of local society at the area. The purpose of the research is to know the economy and social impact as the existence the religion tour object to the local society. It is seen that the economy impact on the tourism area, increasing job demand and the income of the house hold which directly engage in the tourism object. Whereas, the social impact can be seen the interaction between society and tourist, the perception of the tourist, the orientation of the local society to the religion tour object only for spiritual or has been replaced to the commercial means. The data of this research obtained; 1. the participative observation which the researcher, himself involved in getting the data. 2. Interviewing the society which is involved on the activity of the religion tour on the area.

Pengaruh Quick Ratio (QR) dan Debt To Asset Ratio (DAR) Terhadap Return On Assets (ROA) (Studi Pada Perusahaan Sektor Pertanian Yang Terdaftar di Indeks Saham Syariah Indonesia (ISSI) Periode 2015-2019) Saeful Fachri; Anis F Salam; Muhammad Hikmat Suryanegara; Heri Sapari K
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 2 No. 1 (2021): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v2i1.159

Penelitian ini dilakukan untuk mengetahui pengaruh Pengaruh Quick Ratio (QR) Dan Debt To Asset Ratio (DAR) Terhadap Return On Asset (ROA) Pada Perusahaan Sektor Pertanian Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Periode 2015-2019. Penentuan sampel dalam penelitian ini menggunakan purposive sampling. Penelitian ini menggunakan metode deksriptif dan metode analisis yang digunakan adalah analisis data kuantitatif.Berdasarkan hasil uji hipotesis menunjukkan bahwa Quick Ratio (QR) tidak memiliki pengaruh signifikan terhadap Return On Assets (ROA) pada Perusahaan Sektor Pertanian Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Periode 2015-2019. Debt to Asset Ratio (DAR) memiliki pengaruh negatif dan signifikan terhadap Return On Assets (ROA) pada Perusahaan Sektor Pertanian Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Periode 2015-2019. Secara pengujian simultan Quick Ratio (QR) dan Debt to Asset Ratio (DAR) berpengaruh dan signifikan terhadap Return On Assets (ROA) pada pada Perusahaan Sektor Pertanian Yang Terdaftar Di Indeks Saham Syariah Indonesia (ISSI) Periode 2015-2019. Persentase kontribusi pengaruh Quick Ratio (QR) dan Debt to Asset Ratio (DAR) terhadap terhadap Return On Assets (ROA) sebesar 48,2%,sedangkan sisanya sebesar 51,8% dapat dijelaskan oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini. Kata Kunci: Quick Ratio (QR), Debt to Asset Ratio (DAR), Return On Assets (ROA)

THE EFFECT OF MSME CREDIT RESTRUCTURING, FINANCIAL TECHNOLOGY (FINTECH) INCLUSIVITY AND MSME COMPETITIVE ADVANTAGE ON MSME FINANCIAL PERFORMANCE IN THE NEW NORMAL PERIOD Saeful Fachri; Heri Sapari Kahpi
Jurnal Ekonomi Vol. 11 No. 02 (2022): Jurnal Ekonomi, Periode September 2022
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.16 KB)

This research is quantitative to know the effect of MSME credit restructuring, financial technology (Fintech) inclusiveness, and MSME competitive advantage on MSME financial performance. The research object in this study is MSME actors divided into MSME centres in Serang City and District, Banten Province. The Partial Least Square Analysis method is an analytical technique used in this study. The study results show that: 1) Credit restructuring has a positive and significant effect on financial performance, 2) Financial technology inclusiveness has a positive and significant effect on financial performance, 3) Competitive advantage has a positive but not significant effect on financial performance

Pelatihan Penggunaan Aplikasi Digital Marketing Un tuk Usaha Mikro Dan Kecil Pada Masa Pandemi Covid-19 Di Desa Kadugenep Kabupaten Serang, Banten Willy Nurhayadi; Heri Sapari Kahpi; Saeful Fachri; Dwi Fitrianingsih; Yoristriyani Yoristriyani
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 3 No. 1 (2022): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v3i1.304

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkenalkan program dasar Digital Marketing sekaligus membantu masyarakat dalam memperkenalkan produk-produknya melalui Market Place yang telah dibuat melalui program Badan Usaha Miliki Negara (BUMN) yaitu aplikasi padiumkm.id yang diselenggarakan oleh Kementerian Badan Usaha Milik Negara. Penggunaan aplikasi Digital Marketing memiliki peranan yang amat penting bagi pelaku usaha mikro dan kecil ini di masa pandemi Covid-19, salah satunya pada pelaku usaha mikro dan kecil di Desa Kadugenep Kabupaten Serang. Adapun metode pelatihan ini berupa penyampaian materi atau petunjuk tutorial dan praktik/penggunaan aplikasi digital marketing melalui padiumkm.id. Hasil kegiatan menunjukan bahwa sebelum dilaksanakan Pengabdian Kepada Masyarakat (PKM), pelaku usaha mikro dan kecil belum begitu paham penggunaan digital marketing melalui aplikasi padiumkm.id. Karena sebelumnya pelaku usaha mikro dan kecil cenderung menerapkan sistem konvensional, bukan menggunakan sistem digital. Metode yang diterapkan adalah bekerjasama dengan pelaku usaha mikro dan kecil dengan nama Saa’dah bidang usaha penjualan Kerajinan Bambu “Klakat” di Desa Kadugenep, Kecamatan Petir, Kabupaten Serang, Provinsi Banten. Antusias pelaku usaha mikro dan kecil cukup tinggi, sehingga pelatihan penggunaan aplikasi digital marketing melalui padiumkm.id cukup baik. Kata kunci : PKM, Digital Marketing, Market Place

THE EFFECT OF WORKING CAPITAL FINANCING, MSME INVESTMENT FINANCING AND NON-PERFORMING FINANCING ON BANK PROFIT GROWTH GENERAL SHARIA Saeful Fachri; Indra Sulistiana; Willy Nurhayadi; Irni Wahyuni
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

This research was conducted to determine the variable ratio of MSME Working Capital Financing, MSME Investment Financing, and Non-Performing Financing (NPF) on the Profit Growth of Islamic Commercial Banks in Indonesia for the 2015-2021 period. This type of research is quantitative, the data collection method uses nonparticipant observation with data collection techniques through secondary data. The population is all monthly financial statements of Islamic Commercial Banks in Indonesia obtained from statistical data from the Financial Services Authority (OJK). The samples in this study were taken using the saturated sample method, namely monthly financial reports from January 2015 to December 2021, namely 84 samples. Data analysis technique using multiple linear regression. The results of the statistical analysis show: (1) there is a positive and significant effect of MSME working capital financing on profit growth for Islamic Commercial Banks in Indonesia for the 2015-2021 period, (2) there is a positive and significant influence for MSME investment financing on profit growth for Islamic Commercial Banks in Indonesia for the period 2015-2021, (3) there is no significant effect of non-performing financing on the profit growth of Islamic Commercial Banks in Indonesia for the 2015-2021 period, and (4) there is a positive and significant effect of MSME working capital financing, MSME investment financing and non-performing financing jointly on the profit growth of Islamic Commercial Banks in Indonesia for the 2015-2021 period.

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