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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Tazkia Islamic Finance and Business Review Indicators : Journal of Economic and Business
Farikha Amilahaq
Universitas Islam Sultan Agung
Economics, Econometrics & Finance Environmental Science Social Sciences

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Managing Islamic Financial Planning Inclusion in Indonesia Farikha Amilahaq; Provita Wijayanti; Brilian Citra Pertiwi
Tazkia Islamic Finance and Business Review Vol. 15 No. 1 (2021)
Publisher : Institute for Research and Community Empowerment (LPPM TAZKIA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v15i1.243

Abstract

Indonesia is a country with the largest Muslim population. However, the understanding of Islamic finance is still limited. Meanwhile, more people are becoming more aware of the importance of managing personal finances. The interest of Muslim community to financial planning is a great opportunity to improve Islamic financial inclusion. The community is not only learning how to control personal finance according to Islamic principles, but also knows how and where to invest funds in compliance to shariah principles. Long-term impacts can increase the share of the Islamic financial market in Indonesia, both in the Islamic banking sector, Islamic insurance, sukuk, Islamic capital market, or fintech. Thus the shariah ecosystem could be strengthened further. This paper surveys the literature in the area of Islamic financial planning, and aims to design the basic concepts of Islamic personal financial planning needs, as well as to compare it with conventional personal financial planning. The next stage is to calculate the factors that could increase the inclusion of Islamic personal financial planning. The output of this study is a conceptual framework of Islamic financial planning that could also improve Islamic financial literacy and inclusion.
Is Corporate Social Responsibility Able to Mediate Increased Tax Avoidance? Kiryanto; Alfiana Rohmatika; Farikha Amilahaq
Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 2: Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1044.064 KB) | DOI: 10.22219/jrak.v11i2.16470

Abstract

This study aims to determine the effect of the variable profitability, company growth and institutional ownership structure on tax avoidance through corporate social responsibility. The sample used in this research is financial reports of manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2016-2019, while the method in this study uses purposive sampling with a total of 32 samples of manufacturing companies. The analysis technique used is WarpPLS version 5.0. The results indicate that profitability and company growth have a positive and significant effect on corporate social responsibility, but institutional ownership structure has a negative insignificant effect on corporate social responsibility. Profitability has negative and significant impact toward tax avoidance, while company growth and institutional ownership structure has no significant impact toward tax avoidance. As for corporate social responsibility has negative and significant impact toward tax avoidance, and it could be intervening variable between company growth and tax avoidance.  The research has implications for policy makers in this case the government that CSR is able to reduce tax avoidance. Therefore, the government always encourages companies to carry out CSR in order to reduce tax avoidance in the hope that tax revenues can increase.
Dampak Mediasi Struktur Modal terhadap Hubungan Profitabilitas, Kebijakan Dividen, dan Ukuran Perusahaan serta Nilai Perusahaan Zulfa Latifia Hanif; Yulianti Yulianti; Farikha Amilahaq
Jurnal Akuntansi Indonesia Vol 9, No 1 (2020): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.9.1.65-87

Abstract

ABSTRACTThis research focuses on efforts to increase company value by the level of profitability, dividend policy, and company size. The novelty of the model is to use capital structure as intervening. The population focuses on manufacturing companies that have gone public on the Indonesia Stock Exchange at least from 2012 to 2016, namely as many as 139 companies. While the sampling technique is purposive sampling and obtained by 33 companies.Based on the results of the analysis using path analysis techniques, it can be concluded that the structure model (DER) is not able to mediate the role of profitability (ROE) on firm value (PBV). The dividend policy (DPR) and company size do not have direct implications on the value of the company, but rather through dividend policy as an intermediary. This study found that there is an effect of profitability, dividend policy, and company size on firm value through capital structure as an intervening variable. Keywords          :         Profitability, Dividend Policy, Firm Size, Firm Value, Capital Structure. ABSTRAKPenelitian ini berfokus pada upaya peningkatan nilai perusahaan oleh tingkat profitabilitas, kebijakan dividen, serta ukuran perusahaan. Kebaharuan model ialah menggunakan struktur modal sebagai intervening. Adapun populasi berfokus pada perusahaan manufaktur yang telah go publik di Bursa Efek Indonesia setidaknya dari tahun 2012 hingga 2016, yakni sebanyak 139 perusahaan. Sementara teknik pengambilan sampel ialah purposive sampling dan diperoleh 33 perusahaan.Berdasarkan hasil analisis menggunakan teknik analisis jalur, dapat disimpulkan bahwa struktur model (DER) tidak mampu memediasi peran profitabilitas (ROE) terhadap nilai perusahaan (PBV). Adapun kebijakan dividen (DPR) dan ukuran perusahaan tidak berimplikasi secara langsung pada nilai perusahaan, melainkan melalui kebijakan dividen sebagai perantara. Penelitian ini menemukan bahwa ada pengaruh profitabilitas, kebijakan dividen, dan ukuran perusahaan terhadap nilai perusahaan melalui struktur modal sebagai variabel intervening. Kata kunci :      Profitabilitas, Kebijakan Dividen, Ukuran Perusahaan, Nilai Perusahaan, Struktur Modal.
Dividend Determinants of Indonesian Sharia Stocks List (Case Study for The Period of 2009-2017) Farikha Amilahaq
Journal of Economics and Business Vol 1, No 2 (2019): November
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.454 KB) | DOI: 10.47729/indicators.v1i2.30

Abstract

The study tried to help the Muslim investors and prospective Muslim investors deciding their investment plan in sharia firms, by seeking for the pattern of dividend policy which is the income sources of the Muslim investors. The data used are 33 companies listed in Sharia Stock List continuously for 9 periods, also consistent to distribute the dividend. As for the factors that probably can affect the dividend are cash position, debt to equity ratio, return on investment, and the institutional ownership. The study also used firm size as a control variable, and suspecting return on investment and institutional ownership as moderating variables for cash position and debt ratio in affecting the dividend policy. The result showed only institutional ownership can affect dividend policy directly, while cash position will be able to influence the policy by being moderated by the return on investment and institutional ownership. Therefore, the Muslim investor or prospective Muslim investors can consider more to the ownership structure of the firms before deciding their investment allocation. The study found out that the management along with the institutional shareholders as one of the major shareholders, has considering the shareholders’ rights as well. The policy taken is intended not only to keep the shareholders’ need of the return of their investment, but also to keep the Muslims’ shares of the firms still safe and stand on the good price.
Co-Authors Alfiana Rohmatika Brilian Citra Pertiwi Kiryanto Kiryanto Provita Wijayanti Yulianti Yulianti Zulfa Latifia Hanif