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Pengaruh Struktur Modal dan Modal Intelektual Terhadap Kinerja Perusahaan Dimoderasi Corporate Governance Nuzly Camelia Siregar; Rosyid Nur Anggara Putra; Nur Arifah
At-Taradhi Jurnal Studi Ekonomi Vol 13, No 1 (2022)
Publisher : Islamic Economics and Business Faculty of UIN Antasari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/at-taradhi.v13i1.5852

This paper analyzed of capital structure and intellectual capital on finance performance in Indonesia and the relationship between intellectual capital and financial performance moderated by corporate governance mechanism. Using a sample of 18 corporates in Jakarta Islamic Index (JII) for the period between 2016 and 2019. The findings suggested that capital structure as measured by leverage has a negative influence on financial performance, intellectual capital as measured by the value added intellectual coefficient (VAIC) has a positive influence on financial performance. Furthermore, the results find that the independent board of commissioners are able to strengthen the relationship between intellectual capital and financial performance, while institutional ownership weakness the relationships. This strengthens the agency theory that a good corporate governance mechanism can resolve agency conflicts so that it affects the financial performance. Penelitian ini menganalisis struktur modal dan modal intelektual terhadap kinerja keuangan di Indonesia dan hubungan antara modal intelektual dan kinerja keuangan yang dimoderasi oleh mekanisme corporate governance. Sampel yang digunakan sebanyak 18 perusahaan di Jakarta Islamic Index (JII) selama periode 2016-2019. Hasil penelitian ini bahwa struktur modal yang diukur menggunakan leverage berpengaruh negatif terhadap kinerja keuangan, modal intelektual yang diukur menggunakan value added intellectual coefficient (VAIC) berpengaruh positif terhadap kinerja keuangan. Selanjutnya, hasil penelitian ini menemukan bahwa dewan komisaris independen mampu memperkuat hubungan antara modal intelektual dan kinerja keuangan, sedangkan kepemilikan institusional melemahkan hubungan keduanya. Hal tersebut memperkuat teori agensi bahwa mekanisme corporate governance yang baik dapat mengatasi konflik keagenan yang selanjutnya dapat memengaruhi kinerja perusahaan.

DESIGN PATTERNS OF WOMEN EMPOWERING MSMEs THROUGH FINANCIAL MANAGEMENT PLANNING AND REPORTING AND UTILIZATION OF INFORMATION TECHNOLOGY Rosyid Nur Anggara Putra; Muh. Rudi Nugroho; Alif Khuwarizmi Maulana Julendra; Alif Miftahul Fahmi
Journal of Islamic Economy and Community Engagement Vol. 2 No. 2 (2021)
Publisher : Journal of Islamic Economy and Community Engagement

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

This study aims to develop a training pattern design to improve the ability of MSME actors in running their businesses. The first is to design financial planning and reporting in Patukgawemulyo Village, Mirit District, Kebumen Regency; Identify priorities for developing MSME actors in Patukgawemulyo Village, Mirit District, Kebumen Regency in fulfilling the family economy. Formulating a training pattern for female MSME actors in planning and compiling financial reports in Patukgawemulyo Village, Mirit District, Kebumen Regency. The implementation of this research uses the participatory action research (PAR) method, while the pattern is that the planning and financial reporting of MSME actors in Patukgawemulyo Village, Mirit District, Kebumen Regency is still done manually and mixes personal needs with business, so it is difficult to know the real condition of the business whether it is profitable or not. loss, the priority of developing MSME actors in Patukgawemulyo Village, Mirit District, Kebumen Regency based on the analysis is that administrative arrangements are carried out both manually and using information technology; The pattern of training for MSME actors in planning and compiling financial reports in Patukgawemulyo Village, Mirit District, Kebumen Regency begins with basic accounting equations, and can also take advantage of information technology assistance in preparing financial reports.

Mengapa Wajib Pajak Berminat Menggunakan Jasa Konsultan Pajak? Nafisah Novalia; Antin Okfitasari; Rosyid Nur Anggara Putra; Ahmad Pauyan
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4928

This study aims to obtain empirical evidence to determine the variables that affect why the taxpayer’s using tax consultants. The independent variables in this study are knowledge, tax consultant perceptions, tax sanctions, taxpayer motivation, and tax incentives. The dependent variable in this study is the interest in using the services of a tax consultant. The data in this study are primary data obtained from a questionnaire sample of 83 individual taxpayers in the Solo Raya area, using the purposive sampling method. The data analysis technique used multiple linear, the data was processed using SPSS 22. The results of the analysis showed that knowledge, perception of tax consultants, tax incentives, and motivation of taxpayers influenced the interest in using tax consultant services. However, tax sanctions do not affect interest in using the services of a tax consultant.

Human Capital, Quality of Sharia Supervisory Board and Maqasid Shariah Based Performance: Cross Country Evidence Winwin Yadiati; Prasojo Prasojo; Inon Listyorini; Ifah Rofiqah; Rosyid Nur Anggara Putra
Jurnal Dinamika Akuntansi dan Bisnis Vol 9, No 2 (2022): September 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

The purpose of this study is to examine the relationship between human capital (HC), quality of the shariah supervisory board (SSB) and performance of maqasid shariah-based Islamic banks. This study uses secondary data from the Bankscope database of 2014 to 2018. The research samples comprised 75 banks from a total population of 96 banks. Using the dynamic panel regression two-step generalised method of moments (GMM), this study revealed that HC has a significant and positive influence on sharia maqasid-based performance. SSB quality has a significant and negative effect on Islamic banks' performance. These findings support the resources-based theory that assumes more efficient human capital can facilitate the achievement of better organisation performance. The results may serve as a guideline for Islamic bank managers to enhance their bank human capital as it has a positive relationship with maqasid sharia-based performance.

Analysis of the Effectiveness and Contribution of Hotel Tax, Restaurant Tax and Local Tax to Local Revenue in the Special Region of Yogyakarta Sulaiman Ahmad; Rosyid Nur Anggara Putra
Journal of Accounting Inquiry Vol. 2 No. 1 (2023)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2023.2.1.11-26

Purpose: This study aimed to determine the effect of the effectiveness of hotel taxes, restaurant taxes, and regional taxes on Local Revenue and the magnitude of the tax contribution to district/city Local Revenue in the Special Region of Yogyakarta. Methodology : This research was conducted on all hotel tax and restaurant tax data in five regencies/cities in the Special Region of Yogyakarta, which includes all types of hotels and restaurants as stipulated in Law Number 28 of 2009 concerning Regional Taxes and Regional Levies for the 2011-2019 period. This research includes descriptive research that uses a quantitative approach. Findings: The results showed that the hotel tax's and restaurant tax's effectiveness had no significant effect. The effectiveness of the local tax significantly negatively affected the Local Revenue of districts/cities in the Special Region of Yogyakarta from 2011 to 2019. The highest effectiveness of hotel taxes occurred in 2021 in Bantul Regency at 658.70%, and the lowest in 2015 was in Bantul Regency at 12.68%. In the restaurant tax, the highest level of effectiveness occurred in 2012 in Bantul Regency at 225.99% and the lowest in 2015 in Sleman Regency at 88.12%. Overall tax contributions from 2011 to 2019 contributed equally to Local Revenue Novelty: This study continues previous research by using a different population specially in district/city Yogyakarta Special Region.

PENILAIAN KESEHATAN BANK DAN FINANCIAL DISTRESS BANK UMUM SYARIAH (BUS) SEBELUM DAN SESUDAH GO PUBLIC MENGGUNAKAN METODE RGEC DAN ALTMAN Z-SCORE Miftahul Jannah; Rosyid Nur Anggara Putra
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 1, No 1 (2020): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v1i1.55356

Abstract The purpose of this study is to analyze the differences in bank health and the potential for bankruptcy between Islamic Commercial Banks before and after going public. The sampling method is purposive sampling. Based on this technique, three banks became the research samples, namely, PT. Sharia National Savings Bank (BTPNS), Panin Dubai Sharia Bank (BPDS) and PT. BRISyariah (BRIS). The data used in this study are the financial statements of Islamic Commercial Banks before and after going public on the OJK website and from each sample banking website. The time dimension used is time series and the research was conducted in a cross sectional way. The results of this study indicate that there are differences in several ratios before and after going public in assessing bank health, namely the NOM ratio at BRIS Bank, BTPNS and BPDS, ROA and CAR ratios at BRIS Bank, BTPNS. And there is no difference in the level of financial distress before and after going public at the three banks. Keywords: Bank Health, Financial Distress, Islamic Commercial Bank Abstrak Penelitian ini bertujuan untuk menganalisis perbedaan tingkat kesehatan dan potensi kebangkrutan antara Bank Umum Syariah sebelum dan sesudah go public. Metode yang digunakan dalam pengambilan sample adalah purposive sampling. Berdasarkan teknik tersebut diperoleh tiga bank yang menjadi sampel penelitian yaitu, PT. Bank Tabungan Nasional Syariah (BTPNS), Bank Panin Dubai syariah (BPDS) dan PT. BRISyariah (BRIS). Data yang digunakan dalam penelitian ini yaitu laporan keuangan Bank Umum Syariah sebelum dan sesudah go public website OJK dan dari masing-masing website perbankan sampel. Dimensi waktu yang digunakan adalah time series dan penelitian dilakukan secara cross sectional. Hasil penelitian ini menyatakan terdapat perbedaan beberapa rasio sebelum dan sesudah go public dalam menilai kesehatan bank yaitu rasio NOM pada Bank BRIS, BTPNS dan BPDS, rasio ROA dan CAR pada Bank BRIS, BTPNS. Dan tidak terdapat perbedaan tingkat financial distress sebelum dan sesudah go public pada ketiga bank tersebut. Kata kunci: Kesehatan Bank, Financial Distress, Bank Umum Syariah

Environmental, Social, Governance Disclosure, Leverage and Firm Value of Manufacturing Companies Listed on the Indonesian Sharia Stock Index Fadmaulida, Nilam; Putra, Rosyid Nur Anggara
Journal of Accounting Inquiry Vol. 3 No. 1 (2024)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2024.3.1.020-031

Purpose: This research aims to analyze the influence of environmental, social, governance disclosure and leverage on firm value in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for 2016-2021. Methodology: The sample in this research is manufacturing companies that meet specific criteria which were selected using a purposive sampling technique with a total research sample of 129 observation data. The data analysis technique used is multiple regression analysis which is processed using e-views12. Findings: The research results show that environmental disclosure has a negative effect on company value, social disclosure has a positive effect on company value, governance disclosure and leverage have no effect on company value. These results support signal theory and legitimacy theory, where a company's disclosure of certain information can provide a signal to show that the company has good value. Companies influence public perception by carrying out their business in accordance with applicable regulations in order to gain public trust which has implications for increasing company value. Novelty: This research uses manufacturing companies listed on the indonesian sharia stock index from 2016 – 2021 and add leverage variable.

Optimization Of Local Potential In Ketupat Village, Raas District Through Food Product Processing Nurjanah; Putra, Rosyid Nur Anggara; Achmad Pradana; Muh. Rudi Nugroho
Journal of Islamic Economy and Community Engagement Vol. 3 No. 2 (2022)
Publisher : FEBI UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jiecem.2022.3.2.1757

Ketupat Village is a village where most of the population has livelihoods in agriculture and fisheries. The local potentials owned by the Ketupat Village have not been maximally empowered, especially the empowerment of human resources and the potential of local villages such as agricultural products and fisheries. This research is about optimizing local potential through training in making fish and chips products. The aim is to form a small business community (home industry) as a place provided for self-employment, so that people in the future have additional income that can be used for household needs. Keywords: Procesessed product, community empowerment, small business community Abstrak Desa Ketupat merupakan desa yang sebagian besar penduduknya memiliki mata pencaharian di bidang pertanian dan perikanan. Potensi-potensi lokal yang dimiliki oleh Desa Ketupat ini belum dapat diberdayakan secara maksimal terutama pemberdayaan sumber daya manusia dan potensi lokal desa seperti hasil-hasil pertanian, dan perikanan. Penelitian ini berisi tentang cara mengoptimalkan potensi lokal melalui pelatihan pembuatan produk peyek ikan dan keripik. Tujuannya adalah untuk membentuk usaha kecil masyarakat (home industry) sebagai wadah yang disediakan untuk berwiraswasta, sehingga masyarakat ke depan memiliki penghasilan tambahan yang dapat digunakan untuk keperluan rumah tangga.

Mengapa Wajib Pajak Berminat Menggunakan Jasa Konsultan Pajak? Nafisah Novalia; Antin Okfitasari; Rosyid Nur Anggara Putra; Ahmad Pauyan
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4928

This study aims to obtain empirical evidence to determine the variables that affect why the taxpayer’s using tax consultants. The independent variables in this study are knowledge, tax consultant perceptions, tax sanctions, taxpayer motivation, and tax incentives. The dependent variable in this study is the interest in using the services of a tax consultant. The data in this study are primary data obtained from a questionnaire sample of 83 individual taxpayers in the Solo Raya area, using the purposive sampling method. The data analysis technique used multiple linear, the data was processed using SPSS 22. The results of the analysis showed that knowledge, perception of tax consultants, tax incentives, and motivation of taxpayers influenced the interest in using tax consultant services. However, tax sanctions do not affect interest in using the services of a tax consultant.

Bank Size, Investment Financing, Islamicity Performance Index dan Penerimaan Zakat Perbankan Syariah Putra, Rosyid Nur Anggara
Journal of Business Management and Islamic Banking Vol. 1 No. 1 (2022)
Publisher : UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jbmib.2022.011-07

Research Aims: Islamic banking has a function as a social agent. In carrying out their function as social agents, Islamic banks have the task of collecting and managing zakat funds. This study aims to determine the internal factors of Islamic banks that affect the acceptance of zakat in Islamic banks. Internal factors of Islamic banks are measured by bank size, mudharabah financing, musyarakah financing, buying and selling financing, and the Islamic performance index which is measured by profit sharing ratio, equitable distribution ratio, and Islamic vs non-Islamic income ratio. Methodology: The population of this study is Islamic banks in Indonesia for the period 2013-2021 with a total sample of 8 banks. The sampling technique is the purposive sampling method by taking data from the financial statements of Islamic banks. The analysis technique uses multiple linear regression. Research Findings: The results showed that bank size and buying and selling financing had a positive effect on zakat receipts. Meanwhile, mudharabah financing, musyarakah financing, profit sharing ratio, equitable distribution ratio, and Islamic vs non-Islamic ratio do not affect zakat receipts. Keywords: Islamic Banking, bank size, Investing Financing, Islamicity Performance Index, Zakat

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