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All Journal Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) OMNICODE Journal (Omnicompetence Community Developement Journal)
Yulistia Dewi
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Humanities Economics, Econometrics & Finance Education Environmental Science Public Health Other

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EARNINGS QUALITY FROM A SHARIA ACCOUNTING PERSPECTIVE: TAX ALLOCATION, PROFIT PERSISTENCE AND PROFIT GROWTH Amelia, Vinca; Martika Sari, Yetri; Dewi, Yulistia
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 7, No 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i1.36293

Abstract

This research examines the influence of tax allocation, profit persistence and profit growth on profit quality partially and simultaneously in manufacturing companies listed on the Jakarta Islamic Index. The sampling technique used in this research was purposive sampling. The number of participants in this study was 55. The data analysis used is panel data regression using the E-Views 12 application. The results of this study show that partially the tax allocation variable (X1), earnings persistence (X2), and profit growth (X3) do not affect earnings quality (Y). Then, the research results show that simultaneously, tax allocation (X1), profit persistence (X2), and profit growth (X3) do not have a significant effect on profit quality. This research provides insight into managing manufacturing companies listed with JII to pay more attention to tax allocation, maintain profit stability, and ensure healthy profit growth. This is important to improve the quality of profits that can be trusted by investors and other stakeholders. Then, profits from a Sharia accounting perspective are allowed according to feasibility, fairness and impartiality principles and must not be infected by the influence of bias that should not occur.
Exploring the Role of Acupressure in Blood Pressure Reduction: A Community-Based Study in RT 15 Pekauman Anthasyari, Aufar; Rachman, Aulia; Agustina, Heny; Fikri, Muhammad; Jannah, Rizky Miftahul; Yulistia Dewi
OMNICODE Journal (Omnicompetence Community Developement Journal) Vol 4 No 2 (2025)
Publisher : UrbanGreen Central Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55756/omnicode.v4i2.198

Abstract

In Pekauman Village, South Banjarmasin, hypertension is the most common non-communicable disease, often undetected due to the absence of obvious symptoms. Problem Solving for Better Health (pendekatan sederhana namun efektif untuk mengatasi tantangan kesehatan) activities were carried out, including education, blood pressure checks, and acupressure therapy. Headaches in hypertension can lead to disrupted brain circulation and risk of stroke. Acupressure, a non-pharmacological therapy, helps lower blood pressure and relieve headaches by stimulating vasodilation through histamine release. Community development in RT 15 resulted in increased public knowledge and skill in using acupressure as a complementary method to manage hypertension.
Co-Authors Adelina Hasyim Agustina, Heny Amelia, Vinca Anthasyari, Aufar Damayanti, Elok Jannah, Rizky Miftahul Muhammad Fikri Nurwijayanti Sari, Yetri Martika