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Pengaruh Profitabilitas, Leverage, Corporate Governance, dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi Kasus Pada Perusahaan Yang Tercatat Di Jakarta Islamic Index Tahun 2012-2016) Sunarsih Sunarsih; Slamet Haryono; Fahmi Yahya
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 13, No 1 (2019)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v13i1.127-148

Taxes are a major contribution on state revenues which will then be used for national financing and development. However, taxpayers’ compliance level is still low. There are deviations made by the taxpayer in reducing taxes, in order not to get a high tax. One of them by tax avoidance. Tax avoidance is the process of controlling actions to avoid the consequences of improper taxation and is legal. The purpose of this research is to explain the effect of profitability, leverage, corporate governance, and firm size to tax avoidance. The researcher take a case study on a company listed on the Jakarta Islamic Index (JII) in 2012 until 2016. The sample are 65 samples consisting of 13 companies. Regression used in this research is panel data regression, where selected Fixed Effect as the right regression model. In this regression, the result shows that profitability as measured by ROA and firm size as measured by total asset have significant negative effect to tax avoidance, and leverage as measured by DER has a significant positive effect on tax avoidance. While corporate governance as measured by independent commissioners and audit committee does not affect tax avoidance

The interest of the Padang community towards halal products Sunarsih Sunarsih
Proceeding of Conference on Islamic Management, Accounting, and Economics CIMAE Volume 2, 2019
Publisher : Proceeding of Conference on Islamic Management, Accounting, and Economics

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

The emphasis on the importance of halal products is now growing. This quickly became a new market power and brand identifier and now moved to the main market, influencing and changing perceptions of how business should be done, including from a marketing standpoint. The purpose of this paper is to examine the application of reasoned action theory (TRA) in predicting interest in halal products among the Padang community. By using multiple regression analysis tools, there is evidence that subjective attitudes and norms have a positive and significant effect on public interest in halal products in the Padang community.

Pembedayaan Masyarakat Melalui Pemanfaatan Komoditas Ketela di Desa Giricahyo Sunarsih Sunarsih
Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan Vol 4, No 1 (2020)
Publisher : UIN Sunan Kalijaga, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jpm.2020.041-08

This paper tries to explore the empowering model through the function of cassava commodity as an increase of prosperous people in Giricahyo Village, Gunungkidul. Through a community-based research approach, qualitatively, a workshop for cassava commodity development has become the trend in the empowerment program. The framework to change the way of positivistic paradigm to shift more than holistic, synergic, and transdisciplinary can be claimed as a new model of social intervention. Furthermore, the study finds that assistance people can be optimized when it is paradigm implemented in the community development process. This article argues that the innovation of cassava processed in various creativity can appear new understood and knowledge for people to restricted productivity. Society has been motivated to open a new enterprise product. However, social welfare can not evaluate in this program. Optimization of cassava processed has become snack produce that it can be a solution of increasing prosperous people with the evaluation of the program.Tulisan ini mengeksplorasi model pemberdayaan melalui pemanfaatan komoditas ketela sebagai upaya untuk meningkatkan kesejahteraan masyarakat Desa Giricahyo, Gunungkidul. Melalui pendekatan community-based research, secara kualitatif, pelatihan pengembangan komoditas ketela menjadi trend dalam program pemberdayaan. Kerangka kerja dari perubahan cara pandang pemikiran positivistik ke arah yang lebih holistik, sinergis, dan transdisipliner dapat diklaim sebagai model intervensi sosial baru. Karena itu, studi ini menemukan pendampingan masyarakat dapat berjalan optimal ketika paradigma tersebut diterapkan dalam proses pemberdayaan. Artikel ini berargumentasi bahwa inovasi olahan ketela dengan beragam varian kreativitas dapat memunculkan pemahaman dan wawasan baru bagi masyarakat dalam produksi yang terbatas. Masyarakat telah termotivasi untuk membuka usaha baru. Namun demikian, tingkat kesejahteraan masyarakat tidak dapat diukur dalam program ini. Pengoptimalan pengolahan ketela menjadi makanan ringan dapat menjadi solusi untuk meningkatkan kesejahteraan dengan capaian evaluasi yang terukur.

Analisis efisiensi asuransi syariah di Indonesia tahun 2014-2016 dengan metode Data Envelopment Analysis (DEA) S Sunarsih; F Fitriyani
Jurnal Ekonomi & Keuangan Islam Volume 4 No. 1, Januari 2018
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol4.iss1.art2

Penelitian ini memilik tujuan untuk mengetahui tingkat efisiensi asuransi syariah diIndonesia dengan mengunakan metode Data Envelopment Analysis (DEA). Pendekatan DEA yang digunakan dalam penelitian ini adalah pendekatan intermediasi (the intermediation approach) dimana input yang digunakan adalah total aset, beban umum dan administrasi, dan pembayaran klaim. Sedangkan output yang digunakan adalah pendapatan investasi dan dana tabarru’. Penelitian ini menggunakan 19 sampel asuransi syariah yang terdaftar di OJK periode 2014 sampai 2016. Dari hasil olah data di ketahui bahwa Asuransi Central Asia, Asuransi Staco Mandiri, Asuransi Umum Mega dan Asuransi Sunlife menunjukkan tingkat efisiensi tidak dapat mencapai 100% selama tiga periode penelitian. Rendahnya tingkat efisiensi sejumlah perusahaan asuransi dalam penelitian ini dipengaruhi oleh beban umum dan administrasi, pembayaran klaim, pendapatan investasi, penanaman modal, dan penghimpunan dana tabarru’.

The effects of Fama-French five factor and momentum factor on Islamic stock portfolio excess return listed in ISSI U’um Munawaroh; Sunarsih Sunarsih
Jurnal Ekonomi & Keuangan Islam Volume 6 No. 2, July 2020
Publisher : Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jeki.vol6.iss2.art4

Purpose – The purpose of this study is to examine the effect of Fama-French five-factor and momentum factor on Islamic stock portfolio excess returns listed in the Indonesia Sharia Stock Index (ISSI).Methodology – This study used return data from ISSI group, starting from January 2013 to December 2017, which are then formed into time series data with excess monthly stock portfolio. This study adapted the Fama and French (2015) methodology using 2x3 and 2x2 to form the portfolio and applied Ordinary Least Square (OLS) with monthly data frequency to test the relevance of the model to the expected stock return of 183 companies.Findings – The results showed that the risk premium, the book-to-market ratio which is proxied by High Minus Low (HML), the investment that is proxied by Conservative Minus Aggressive (CMA), and the momentum which is proxied by Up Minus Down (UMD) has a positive effect on the excess return of the company's stock portfolio registered in Indonesia Sharia Stock Index (ISSI) during the period. While, the size and profitability variable do not affect the expected stock return.Research limitations – The results of this study provides relevant information about the relationship between risk and stock return using Fama and French five-factor model and momentum. However, future researchers can expand the scale of the research by adding research periods and using daily return research data. It is intended that the results are more representative of the actual market conditions at the moment.Originality – Researches on the factors that influence the selection of Islamic stock portfolios based on excess return using Fama-French five-factor including the momentum factor are still limited. This study contributes to the asset pricing development by investigating factors influencing performance of ISSI’s portfolio excess return using five-factor model and momentum factor.

Pengaruh Manajemen Laba Terhadap Pengungkapan Corporate Social Responsibility (CSR) Dengan Mekanisme Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Yang Terdaftar di Jakarta Islamic Index (JII) Sunarsih Sunarsih
Aplikasia: Jurnal Aplikasi Ilmu-ilmu Agama Vol. 17 No. 1 (2017)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/aplikasia.v17i1.1376

This study examines the effect of earnings management on corporate social responsibility disclosure (CSR) with corporate governance mechanism as moderating variable. The size of the audit committee, the number of boards of commissioners, and the majority shareholding are the proxies of corporate governance. The tests used data obtained from all companies listed in the Jakarta Islamic Index (JII) during the period 2011-201. Data analysis was done by panel data analysis technique. The results showed that earnings management proved to have no effect on CSR disclosure. The size of the audit committee, the number of boards of commissioners, and the majority share ownership proved unable to moderate the relationship between earnings management and CSR disclosure. The implication of this research found that companies listed in JII are worthy of consideration as a company that is in accordance with Islamic sharia due to the minimum practice of earnings management. The variables of earnings management, corporate governance, and interaction results can explain the extent of CSR disclosure in companies listed in JII during the period 2011-2015 amounting to 41.94%.[Penelitian ini menguji pengaruh manajemen laba terhadap pengungkapan corporate social responsibility (CSR) dengan mekanisme corporate governance sebagai pemoderasi. Ukuran komite audit, jumlah dewan komisaris, dan kepemilikan saham mayoritas adalah proksi dari corporate governance. Pengujian menggunakan data yang diperoleh dari seluruh perusahaan yang terdaftar di Jakarta Islamic Index (JII) selama periode 2011-2015. Analisis data dilakukan dengan teknik analisis data panel. Hasil penelitian menunjukan bahwa manajemen laba terbukti tidak berpengaruh terhadap pengungkapan CSR. Ukuran komite audit, jumlah dewan komisaris, dan kepemilikan saham mayoritas terbukti tidak mampu memoderasi hubungan manajemen laba terhadap pengungkapan CSR. Implikasi temuan penelitian ini adalah perusahaan yang terdaftar di JII layak dipertimbangkan sebagai perusahaan yang sudah sesuai dengan syariah islam karena minimalnya praktik manajemen laba. Variabel manajemen laba, corporate governance, serta hasil interaksi keduanya dapat menjelaskan luas pengungkapan CSR pada perusahaan yang terdaftar di JII selama periode 2011-2015 sebesar 41,94%.]

Tingkat underpricing saham syariah dan non syariah saat IPO dan faktor-faktor yang mempengaruhinya Lia Hidayah; Sunarsih Sunarsih
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 4 No 1 (2022)
Publisher : LPMP Imperium

Underpricing is a condition where the stock price of a company when conducting an Initial Public Offering (IPO) is below the stock price when it is in the secondary market. In Indonesia, shares are divided into two types, namely Islamic shares and non-Sharia shares. This study aims to determine the effect of underwriter reputation, investment risk, profitability, financial leverage, and company size on the level of underpricing of Islamic stocks and non-Islamic stocks. The sampling technique used is purposive sampling. The analytical method used is multiple linear regression with cross section data type. The results of the study found that there were differences that affected the underpricing of Islamic and non-Islamic stocks. In Islamic stocks, underpricing is only influenced by financial leverage, while underpricing for non-Sharia stocks is influenced by investment risk and company size. This study provides an overview to investors who have the aim of investing in companies that are IPOs for profit so that they carefully consider the influence of underwriter variables, investment risk, company size, financial leverage, and profitability. For companies, this research provides an overview for companies so that they can make the right decisions in offering optimal share prices. And for further researchers, these findings can be used as a reference to be able to do better research in the future.

Pembedayaan Masyarakat Melalui Pemanfaatan Komoditas Ketela di Desa Giricahyo Sunarsih Sunarsih
Jurnal Pemberdayaan Masyarakat: Media Pemikiran dan Dakwah Pembangunan Vol. 4 No. 1 (2020): Jurnal Pemberdayaan Masyarakat
Publisher : UIN Sunan Kalijaga, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jpm.2020.041-08

This paper tries to explore the empowering model through the function of cassava commodity as an increase of prosperous people in Giricahyo Village, Gunungkidul. Through a community-based research approach, qualitatively, a workshop for cassava commodity development has become the trend in the empowerment program. The framework to change the way of positivistic paradigm to shift more than holistic, synergic, and transdisciplinary can be claimed as a new model of social intervention. Furthermore, the study finds that assistance people can be optimized when it is paradigm implemented in the community development process. This article argues that the innovation of cassava processed in various creativity can appear new understood and knowledge for people to restricted productivity. Society has been motivated to open a new enterprise product. However, social welfare can not evaluate in this program. Optimization of cassava processed has become snack produce that it can be a solution of increasing prosperous people with the evaluation of the program.Tulisan ini mengeksplorasi model pemberdayaan melalui pemanfaatan komoditas ketela sebagai upaya untuk meningkatkan kesejahteraan masyarakat Desa Giricahyo, Gunungkidul. Melalui pendekatan community-based research, secara kualitatif, pelatihan pengembangan komoditas ketela menjadi trend dalam program pemberdayaan. Kerangka kerja dari perubahan cara pandang pemikiran positivistik ke arah yang lebih holistik, sinergis, dan transdisipliner dapat diklaim sebagai model intervensi sosial baru. Karena itu, studi ini menemukan pendampingan masyarakat dapat berjalan optimal ketika paradigma tersebut diterapkan dalam proses pemberdayaan. Artikel ini berargumentasi bahwa inovasi olahan ketela dengan beragam varian kreativitas dapat memunculkan pemahaman dan wawasan baru bagi masyarakat dalam produksi yang terbatas. Masyarakat telah termotivasi untuk membuka usaha baru. Namun demikian, tingkat kesejahteraan masyarakat tidak dapat diukur dalam program ini. Pengoptimalan pengolahan ketela menjadi makanan ringan dapat menjadi solusi untuk meningkatkan kesejahteraan dengan capaian evaluasi yang terukur.

Scientific Paradigm Towards World-Class University: Comparative Study on UIN Sunan Kalijaga Yogyakarta and UIN Maulana Malik Ibrahim Malang Sekar Ayu Aryani; Sunarsih Sunarsih; Kurnia Rahman Abadi
ESENSIA: Jurnal Ilmu-Ilmu Ushuluddin Vol. 18 No. 1 (2017)
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/esensia.v18i1.1467

The State Islamic University (UIN) Maulana Malik Ibrahim Malang’s scientific paradigm of Integration depicted in “the tree of knowledge”, describes the non-dichotomic scientific structure, placing the Qur’an and the Hadith as the source. With the support of a set of observations, experiments, and other scientific research procedures, the values of the Qur’an and Hadith are being articulated into scientific theories and concepts to be applied in the implementation of “Tri Dharma Perguruan Tinggi” (Three Pillars of Tertiary Education). While State Islamic University (UIN) Sunan Kalijaga has a scientific paradigm of the “Integration-Interconnection” which originated from the critical-philosophical study of the history of science, to be implemented in contemporary context. The formulation of the scientific paradigm is conceptualized in “the cobwebs of sciences” and applied in the academic policies and management in UIN Sunan Kalijaga. The scientific paradigm of UIN Maulana Malik Ibrahim Malang and UIN Sunan Kalijaga shares similarities in terms of non-dichotomous attitude towards science, either from the Islamic tradition, Western paradigm or other scientific traditions. The difference of both lies in the emphasis of paradigm formulation. While UIN Sunan Kalijaga emphasizes some aspects of integration, UIN Maliki puts the openness attitude of Islam to all kinds of science as the point of accentuation. With regard to the application of the scientific paradigm of UIN Maulana Malik Ibrahim Malang and UIN Sunan Kalijaga for the development of a world-class university, according to researchers, both are potential subject to the development toward world-class university. It is due to the openness nature both have for the development of sciences and to the higher possibility of public usage of both for community development.[Paradigma keilmuan Integrasi UIN Maulana Malik Ibrahim Malang yang digambarkan dalam bentuk Pohon Ilmu menggambarkan struktur keilmuan non dikhotomis dimana Alqur ’an dan Hadis sebagai sumbernya. Dengan bantuan observasi dan eksperimen serta serangkaian prosedur penelitian ilmiah lainnya, nilai-nilai Alqur ’an dan Hadis dikembangkan menjadi teori dan konsep ilmu pengetahuan untuk kemudian diterapkan dalam dalam pelaksanaan Tri Darma Perguruan Tinggi. Sementara UIN Sunan Kalijaga memiliki paradigma keilmuan “Integrasi-Interkoneksi” yang berangkat dari telaah kritis-filosofis terhadap sejarah ilmu kemudian didialektikakan dengan konteks kontemporer. Formulasi dari paradigma keilmuan tersebut dikonsepkan dengan “jaring laba-laba keilmuan” dan diaplikasikan dalam kebijakan akademik dan manajemen di UIN Sunan Kalijaga. Kedua, Paradigma keilmuan UIN Maulana Malik Ibrahim Malang dan UIN Sunan Kalijaga memiliki persamaan pada aspek sikap non-dikotomis terhadap ilmu pengetahuan baik yang bersumber dari tradisi Islam maupun dari Barat atau tradisi keilmuan lain.Perbedaan paradigma keilmuan UIN Maulana Malik Ibrahim Malang dan UIN Sunan Kalijaga terletak pada titik tekan formulasi paradigmanya. Jika UIN Sunan Kalijaga menekankan aspek integrasi, UIN Maliki Malang lebih pada sifat keterbukaan Islam terhadap segala jenis keilmuan. Ketiga, berkaitan dengan penerapan paradigma keilmuan UIN Maulana Malik Ibrahim Malang dan UIN Sunan Kalijaga bagi pengembangan world class university, menurut hemat peneliti kedua-duanya potensial untuk dikembangkan pada World Class University. Argumennya, karena keduanya punya sifat terbuka untuk pengembangan berbagai keilmuan dan dapat digunakan bagi pengembangan masyarakat secara lebih luas.]

Faktor-faktor yang mempengaruhi financial distress bank syariah yang terdaftar di OJK tahun 2016-2020 Anis Fathul Rizqi; Sunarsih Sunarsih
SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Vol 4 No 3 (2022)
Publisher : LPMP Imperium

The components of Risk Based Bank Rating, Bank Size, Inflation, and Interest Rates on Financial Distress of Islamic commercial banks registered with the Financial Services Authority in 2016-2020 are analyzed in this study. Using panel data regression analysis, the test results prove that the ROA, CAR, and GCG variables significantly negatively affect financial distress. The variable bank size has a significant positive effect on financial distress. While the NPF, FDR, Inflation, and BI rate variables do not affect financial distress.

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