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All Journal Eksos LPPM Journal of Ekonomics, Finance, and Management Studies
Marita Marita
Universitas Pembangunan Nasional “Veteran” Yogyakarta
Religion Economics, Econometrics & Finance Social Sciences

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Analisis Pengaruh Transparansi, Akuntabilitas, dan Peran Perangkat Desa terhadap Pengelolaan Dana Desa Lita Yulita Fitriyani; Marita Marita; Windyastuti Windyastuti; Mustholihul Absor
Eksos LPPM Vol 2, No 2 (2020): November
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat UPN Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/eksos.v2i2.4163

Abstract

This study aims to examine the influence of the variables Transparency, Accountability, and the Role of Village Officials on Village Fund Management in Kedewan District. This study uses a purposive sampling method with 30 respondents in five villages in Kedewan District. They are Kedewan district, Beji district, Hargomulyo district, Kawengan district and Wonocolo district. Data collection techniques in this study were in the form of questionnaires. The analysis used is multiple regression analysis using SPSS (Statistical Package for Social Science) version 20. The results of this study indicate that the variables Transparency, Accountability, and the Role of Village Officials affect the Village Fund Management variable.
Pengaruh Implementasi Green Banking, Risiko Likuiditas, dan Risiko Kredit, Terhadap Kinerja Keuangan Sektor Perbankan Alya Ghania Rahma; Marita Marita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10544

Abstract

This study aims to analyze the impact of Green Banking implementation, Liquidity Risk, and Credit Risk on the financial performance of banks in Indonesia in the period 2023–2024, taking into account the increase in sustainable practices and existing global challenges. This study uses a quantitative method with secondary data obtained from sustainability reports and financial reports, with a total of 89–92 data points after removing outliers. The analysis was conducted using multiple linear regression on three financial performance indicators, namely Return on Assets (ROA), Return on Equity (ROE), and Capital Adequacy Ratio (CAR). The results show that, simultaneously, all independent variables have a significant effect on the three financial performance indicators. Partially, green banking has a positive effect on financial performance. Liquidity risk also has a positive effect on financial performance. On the other hand, credit risk has a negative effect on financial performance. Overall, this study concludes that green banking practices and risk management can affect financial performance, although their contribution to financial performance variation is still limited, so more optimal sustainability and risk control strategies are needed in the future.
Faktor-Faktor Penentu Penghindaran Pajak pada Perusahaan Multinasional Sektor Consumer Non-Cylicals Winda Silviana; Marita Marita
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10546

Abstract

Tax avoidance practices remain an important issue in Indonesia's taxation system, estimated to cause the state to lose up to US$4.86 billion in revenue. This study aims to examine the extent to which Capital Intensity, Sales Growth, and Accounting Conservatism play a role in influencing the level of Tax Avoidance. The research approach uses a quantitative method based on a literature study, with multiple linear regression analysis as the main technique. The theoretical basis refers to Positive Accounting Theory and Agency Theory to explain the motivation and behavior of companies in determining tax policy. Capital Intensity and Accounting Conservatism do not influence Tax Avoidance practices. Conversely, Sales Growth is proven to have a positive and significant effect, indicating that an increase in sales growth can open up more space for companies to manage profits that have implications for tax liabilities. Overall, these findings confirm that the dynamics of sales growth play a more decisive role than capital intensity or accounting conservatism in influencing tax avoidance practices.
Co-Authors Alya Ghania Rahma Lita Yulita Fitriyani Mustholihul Absor Winda Silviana Windyastuti Windyastuti