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All Journal BALANCE: Economic, Business, Management and Accounting Journal Equivalent : Journal of Economic, Accounting and Management Fundamental and Applied Management Journal
Mizan
Universitas Muhammadiyah Palembang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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DPK, CAR, NPF, DER, DAN ROA TERHADAP PEMBIAYAAN MURABAHAH PADA BANK UMUM SYARIAH Mr Mizan
BALANCE: Economic, Business, Management and Accounting Journal Vol 14, No 01 (2017)
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v14i01.1287

Abstract

ABSTRACT   This research aim to know the influence of DPK, CAR, NPF, DER and ROA  with murabahah financing the Islamic Banks in Indonesia. The type of this research was an associative research. This research is aimed at finding out the significant influence of Profit Margin and Non Performing Financing (NPF) toward Murabahah FinancingThe Islamic Banks in Indonesia. There were two independent variabels of this research, namely: profit margin and Non Performing Financing (NPF). The data sources were secondary data. To collect the data, the researcher used documentation. This research was a quantitative analysis. To analyze the data, the researcher used multiple regression. The results showed that distribution the profit margin and Non Performing Financing (NPF) had significant influence toward distribution of murabahah financing, otherwiseCapital Adequacy Ratio (CAR), Return On Assets (ROA), Debt to Equity Ratio (DER) variables uninflunce on financing murabhahahThe Islamic Banks in IndonesiaKey words  : Murabahah Financing, Third Party Fund, CAR, NPF, DER, ROACorrespondence to : m124n24@gmail.com  ABSTRAK              Penelitian ini bertujuan untuk mengetahui pengaruh Dana Pihak Ketiga, Capital adequacy rasio, non performing  financing, Dept to equity rasio, Retrun on assets terhadap penyaluran pembiayaan murabahah pada Umum Syariah di Indonesia.Penelitian ini termasuk penelitian asosiatif untuk mengetahui hubungan pengaruh antara variabel independen Dana Pihak Ketiga, Capital adequacy rasio, non performing  financing, Dept to equity rasio, Retrun on assets terhadap variabel dependen pembiayaan murabahah. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik pengumpulan datanya adalah dokumentasi. Analisis data yang digunakan adalah analisis kuantitatif yang menggunakan regresi berganda. Hasil analisis secara keseluruhan pada saat periode penelitian menunjukkan bahwa dana pihak ketiga dan Non Performing Financing (NPF) berpengaruh signifikan terhadap penyaluran pembiayaan murabahah, sebaliknya variabel Capital Adequacy rasio (CAR), Return On Assets (ROA), Debt to Equity Rasio (DER )tidak berpengaruh terhadap pembiayaan murabhahah pada Bank Umum Syariah di Indonesia.Kata kunci  : Pembiayaan Murabahah, Dana Pihak Ketiga, CAR, NPF, DER, ROAKorespondensi  : m124n24@gmail.com
Perbandingan Beban Pajak PPh Pasal 21 Sebelum dan Sesudah Implementasi TER sebagai Strategi Efisiensi Pajak pada PT Belibis Muda Perkasa Dimas Walisi Adi Guna; M. Orba Kurniawan; Welly; Mizan; Rendra Bhakti
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1556

Abstract

Abstract : This research aims to analyze the differences in the calculation of Income Tax (PPh) Article 21 before and after the implementation of the Average Effective Rate (TER) at PT. Belibis Muda Perkasa, as well as its impact on the company’s tax burden. The research method used is descriptive quantitative with secondary data in the form of payroll reports and the calculation of PPh Article 21 for permanent employees in 2024. The calculation before the implementation of TER was carried out using the net method, while after the implementation it used the effective rate according to PMK No. 168/PMK.010/2023. The results of the study show that the implementation of TER simplifies the calculation process of PPh Article 21 and can reduce the company’s tax burden compared to the previous method. This reduction occurs due to the adjustment of the effective rate that takes into account the total annual income. These findings are expected to serve as a reference for companies in improving the efficiency of tax obligation management. Abstrak : Penelitian ini bertujuan untuk menganalisis perbedaan perhitungan Pajak Penghasilan (PPh) Pasal 21 sebelum dan setelah penerapan Tarif Efektif Rata-Rata (TER) di PT. Belibis Muda Perkasa, serta dampaknya terhadap beban pajak perusahaan. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan data sekunder berupa laporan penggajian dan perhitungan PPh Pasal 21 untuk karyawan tetap pada tahun 2024. Perhitungan sebelum penerapan TER dilakukan dengan metode neto, sedangkan setelah penerapan menggunakan tarif efektif sesuai dengan PMK No. 168/PMK.010/2023. Hasil penelitian menunjukkan bahwa penerapan TER menyederhanakan proses perhitungan PPh Pasal 21 dan dapat mengurangi beban pajak perusahaan dibandingkan dengan metode sebelumnya. Pengurangan ini terjadi karena penyesuaian tarif efektif yang memperhitungkan total pendapatan tahunan. Temuan ini diharapkan dapat menjadi referensi bagi perusahaan dalam meningkatkan efisiensi pengelolaan kewajiban pajak.
The Role of Data Mining, Machine Learning, Artificial Intelligence, and Digital Forensic in Indonesian Public-Sector Fraud Detection Betri; M. Amin Dwi Putra; Fenty Astrina; Lis Djuniar; M. Faris Afif; Rendra Bakti; Mizan; Dewi Puspasari; Rahmat Basuki
Fundamental and Applied Management Journal Vol. 4 No. 2 (2026): June
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i2.994

Abstract

The Role of Data Mining, Machine Learning, Artificial Intelligence, and Digital Forensic in Indonesian Public-Sector Fraud Detection in the Indonesian public-sector audit environment. The study aims to evaluate whether advanced analytical technologies improve auditors’ effectiveness in detecting fraudulent financial reporting and whether Digital Forensic strengthens or weakens the relationships between these technologies and fraud detection performance. This study employed a causal associative quantitative approach using primary data collected through questionnaires distributed to auditors at the Financial and Development Supervisory Agency (BPKP) representative offices across Sumatra, Indonesia. The population consisted of 290 auditors, and the sample was selected using a simple random sampling technique based on the Slovin formula. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The analysis included outer model evaluation, inner model assessment, hypothesis testing, and moderation analysis. The results indicate that Data Mining has a significant positive effect on Financial Statement Fraud Detection. In contrast, Machine Learning and Artificial Intelligence do not significantly influence fraud detection effectiveness. Furthermore, Digital Forensic does not strengthen the relationships between Data Mining, Machine Learning, Artificial Intelligence, and fraud detection. Instead, the moderating effects of Digital Forensic tend to weaken these relationships within the current audit environment. The structural model demonstrates satisfactory explanatory and predictive capability in explaining variations in fraud detection performance.
Co-Authors Dewi Puspasari Dimas Walisi Adi Guna Fenty Astrina Lis Djuniar M. Amin Dwi Putra M. Faris Afif M. Orba Kurniawan Rahmat Basuki RENDRA BAKTI Rendra Bhakti Sirajuddin, Betri Welly, Welly