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All Journal Indonesia Berdaya Abdimisi Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran EkoPreneur Jurnal Pengabdian Masyarakat (ABDIRA) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Keuangan dan Akuntansi Terapan (KUAT) JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) West Science Journal Economic and Entrepreneurship
Ani Kusumaningsih
Universitas Pamulang
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Journal : EkoPreneur

 1 
PENGARUH TINGKAT KECUKUPAN MODAL DAN DANA PIHAK KETIGA TERHADAP PEMBIAYAAN BERBASIS BAGI HASIL Riyan Bagus Kristada; Ani Kusumaningsih
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.5160

Abstract

The research examined influence of the level of capital adequacy and the third party funds to the profit based financing. This study uses Sharia Banks listed on the Financial Services Authority during the period 2013-2017 as the object of research. The research used quantitative. Source of data used is secondary data. Population of the research is Sharia Banks listed on the Financial Services Authority during the period 2013-2017. Determination of this research sample using purposive sampling method and obtained 5 Sharia Banks as samples. Technical data analysis used in this research is descriptive statistic test, classical assumption test, multiple linear regression analysis and hypothesis test using SPSS version 22.  The research showed that: the level of capital adequacy has a significant positive to the profit based financing, the third party funds has a significant positive to the profit based financing. And also the level of capital adequacy and the third party funds has a significant effect to the profit based financing. Keywords: The Level of Capital Adequacy, Third Party Funds, The Profit Based Financing.
PERAN KINERJA LABA DALAM MEMODERASI PENGARUH ANTARA CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK Adhitya Putri Pratiwi; Ani Kusumaningsih
EkoPreneur Vol 1, No 2 (2019): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v1i2.5144

Abstract

This research aims to determine the role of earnings performance in moderating the influence of Corporate Social Responsibility to Tax Avoidance. The research methode used was the Analytical Causal Associative with a sample size of 31 mining sector companies listed on Indonesia Stock Exchange in 2015-2018. Data collected in this research  are secondary data using non-participant observation with the analysis tool E-views 9. Based on the results of the reasearch, it was found that Corporate Social Responsibility affects tax avoidance and earning performance is able to strengthen the influence beetwen Corporate Social Responsibility On Tax Avoidance. Keywords : Corporate Social Responsibility, Profit Performance, Tax Avoidance
Co-Authors Adhitya Putri Pratiwi Adih Supriadi Angga Hidayat Angga Hidayat Anita Anggraini Anita Anita Anggraini Arief Yanto Rukmana Bambang Eko Prayetno Lia Ira Sahara, Ani Kusumaningsih, Fery Citra Febriyanto, Baharuddin Saga Loso Judijanto Moh. Thoyib Syafi'i Moh. Thoyib Syafi’i Nurmalia Nurmalia Riyan Bagus Kristada Yuliana Friska Yuliana Friska Yuliana Friska