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All Journal Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) Litera Jurnal Penelitian dan Pengembangan Pendidikan Indonesian Language Education and Literature Jurnal Penelitian Pendidikan IPA (JPPIPA) Pendas : Jurnah Ilmiah Pendidikan Dasar IRJE (Indonesian Research Journal in Education) Wahana : Tridarma Perguruan Tinggi Jurnal Pelita PAUD JUTEKS Jurnal Ilmiah Pendidikan dan Pembelajaran Jurnal Ilmu Hukum The Juris Jurnal Penelitian SELL (Scope of English Language Teaching, Linguistics, and Literature) Journal JuTEkS (Jurnal Teknik Elektro dan Sains) Edukasi Lingua Sastra Jurnal Teknologi Pendidikan : Jurnal Penelitian dan Pengembangan Pembelajaran Mosharafa: Jurnal Pendidikan Matematika Jurnal Farmasi Journal for Lesson and Learning Studies Britain International for Linguistics, Arts and Education Journal (BIoLAE Journal) Basic and Applied Nursing Research Journal Seminar Nasional Hasil Riset dan Pengabdian (SNHRP) Jurnal Pajak Vokasi (JUPASI) Abiwara : Jurnal Vokasi Administrasi Bisnis Formosa Journal of Multidisciplinary Research (FJMR) Buletin Kedokteran dan Kesehatan Prima SIENNA Terob : Jurnal Pengkajian dan Penciptaan Seni Duta Pharma Journal Jurnal Sejarah Islam Al-Irsyad Journal of Mathematics Education Ibnu Sina: Jurnal Kedokteran dan Kesehatan - Fakultas Kedokteran Universitas Islam Sumatera Utara JURNAL KESEHATAN YAMASI MAKASSAR Jurnal Smart Paud Ininnawa: Jurnal Pengabdian Masyarakat Southeast Asia Journal of Graduate of Islamic Business and Economics JEBD Jevief : Jurnal Vokasi Jurnal Kajian Islam dan Sosial Keagamaan Jurnal Pengabdian Masyarakat dan Riset Pendidikan Philosophiamundi : Journal of Global Humanistic Studies El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Pengembangan Potensi Laboratorium Journal of Social Science Datuk Sulaiman Law Review (DaLRev) Jurnal Inovasi Pendidikan dan Pengajaran Journal of Ekonomics, Finance, and Management Studies JIKTIF Jurnal Riset Keperawatan dan Kesehatan Jurnal Pelita PAUD PAUDIA: JURNAL PENELITIAN DALAM BIDANG PENDIDIKAN ANAK USIA DINI Bionature Solidarity : Journal of Education, Social dan Culture Jurnal Teknik Sipil dan Perencanaan UPEJ : Unnes Physics Education Journal JHE (Journal of Health Education) Jurnal Pendidikan dan Sosial Humaniora Gayatri : Jurnal Pengabdian Seni dan Budaya
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Journal : El-Mal: Jurnal Kajian Ekonomi

Pengaruh Profitabilitas, Tingkat Hutang dan Ukuran Perusahaan terhadap Tax Avoidance Perusahaan Pertambangan Abdillah Arif Nasution; Renika Hasibuan; Hartono; Nuniek Yuniarti Ningsih Renggaala; Mega Arisia Dewi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): 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.v5i7.4159

Abstract

This research aims to analyze the influence of profitability, debt levels and company size on tax avoidance. The sample in this research is mining companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sample in this study used a purposive sampling method to obtain a sample of 23 mining companies. Testing in this research uses the SPSS (Statistical Product and Service Solution) analysis tool and data analysis in this research uses multiple linear regression analysis. The results of this research show that the profitability variable has no effect on tax avoidance, the level of debt has no effect on tax avoidance, company size has no effect on tax avoidance. The variables profitability, debt level and company size together have a significant effect on tax avoidance.
Analisis Efektivitas Penggunaan Instrumen Derivatif Dalam Manajemen Risiko Keuangan Pujiharta; Rina Nurjanah; Hartono; Johanes P Kumagaya; Suprianus Pian T.A
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 9 (2024): 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.v5i9.5126

Abstract

This study aims to analyze and determine the effectiveness of the use of derivative instruments in financial risk management. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are that risk cannot be avoided but can be minimized, one thing that can minimize risk is derivative instruments. Derivative instruments are developed in order to manage financial risk. Therefore, there are four derivative instruments used as a company strategy in minimizing financial risk, namely options, forward contracts, future co ntracts, and swaps.
Analisis Penilaian Kesehatan Pada Bank Umum di Indonesia Hugo Prasetyo Winotoatmojo; Muhamad Risal Tawil; Diana Anggraini Kusumawati; Made Susilawati; Hartono
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): 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.v6i3.7490

Abstract

                The purpose of this study is to analyze and determine the health assessment of commercial banks in Indonesia. This study uses a qualitative approach with a literature study research design. This study uses a literature review type of various sources of reading articles, books, journals, and publications related to the health assessment of commercial banks, the legal basis of commercial banks, and RGEC. The findings in this study are that the health assessment of commercial banks is based on the Financial Services Authority Regulation (POJK) Number 4 / PJOK.03 / 2016 concerning the Health Assessment of Commercial Banks. Then the method used in the health assessment of commercial banks is the Risk-Based Bank Rating (RBBR) method, which includes Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC). The health assessment of commercial banks can also be classified into four levels of health, including PK-1 (Healthy / Very good), PK-2 (Quite Healthy / Good), PK-3 (Less Healthy), PK-4 (Unhealthy).
Co-Authors A. Harijono A.Irma Suryani A.Muflihunna Abdillah Arif Nasution Achmad Fahruddin Adiningsih, Retnowati Ahmad Nur Akhmad Ravi Eka Baharsyah Al-Amin, Yusuf Amalia, Lidya Andi Rahmat Saleh Anisa Antika, Dewi Hajar Windi Anwar Efendi Aprilia, Rida Ari Kusmiatun Ariyanto Nugroho arsana, i wayan Ary Kusumastuti, Livia Azhari, Mohammad Chusnul Belinda Dewi Regina Brotosejati, Widodo Burhan Nurgiyantoro Chitra Sintarani Danang Prasetyo, Danang Danu Rusmawati, Retno Darlis Darlis, Darlis Darmaningrum , Chicilia Puspita Darmilus DENI SETIAWAN Dewi Ratnaningsih Dewi, Dina Omayani Dhina Cahya Rohim Dhita Nur Fitriana Dian Anggraini, Truly Diana Diana Anggraini Kusumawati Dwi Budiyanto Dwi Fitriyani, Dwi Dwi H, Aminah Dwi Oktaviana Dwihandoko, Toto Heru Dyah Ayu Anggraini Ekawati, Oktavia Eko Raharjo Else Liliani Elwita Nafa Fitria Emaus Zulkarnain, Albert Erwis Evi Kurniasari Evi Marpiah Fadhilah, Ayu Faisal Fajar Farida Nursyahidah Fathur Rokhman Fathur Rokhman Finawati, Ari Fitriana, Lala Budi Fitriani Fitriani, Devi Asfira Fransiskus Chrystiano Totty Satria Nugraha Ginting, Gita Br Gusti Ayu Made Puspawati Hala, Yusmina Hamka L. Handayani, Ita Kris Hardiyani, Ita Kris Harnanto Hartati Haryanto, Wawan Hasyimy, Muhammad Afaf Hendrik Feniber HEVY DWI PRATIWI Hilda Karim Hugo Prasetyo Winotoatmojo I Ketut Lanus Indraswari Islamiyah, Ummi Habibatul Iwan Setiawan Juhan Syah, Fahmi Junaedy Khaeriyah, Denti Zaedatul Komang David Darmawan, David Kristina, Marilin Kumagaya, Yohannnes P Kushariyadi Lobertus Sivi Made Susilawati Maharani, Okvi Malarsih Mega Arisia Dewi Moesyarofah Mohammad Muslimin Mohammad Muslimin Mudhar, Mudhar Muhamad Risal Tawil Muhammad Dzaki Jhon Ramadhan Muhammad Firdaus Muhammad Iqbal Ripo Putra Mukhtar Munisa, A. Munisa Muwakhidah, Muwakhidah Nandang Lukmanul Basar Naomi Diah Budi Setyaningrum, Naomi Diah Budi Nersiwad Ningtias, Akgis Cahya Ninik Rahayu Nugrahanny, Ageng Nuniek Yuniarti Ningsih Renggaala Nur Alamsyah, Nur Nurkolis Nurkolis Oslan Jumadi Pane, Putri Yunita Pramudya, Rorry Prasetyo Wati, Kingkin Pratama, Kharisma Pujiharta Purwaka Hari Prihanto Rafli Maulana Heryadi Rahmat, Laodemuh Ratnasari, Fifin Dewi Renika Hasibuan Restu Lanjari Rina Nurjanah Riyanti Robby Hidajat Rusdianto Rusmawati, Retno Danu Sabjan Badio Saktiningsih, Hari Sandie Santari, Putri Tria Santy Deasy Siregar Saragih, Meysi Dea Vinata R. Sari, Dina Lita Sari, Rinda Septa, Amira Setiawan, M. Budhi Simangungsong, Pahala Maringan Jubel Siswanto, Chika Putri Siti Muawanah Robial Siti Munfiatik Sitorus, Angel Juliana Peace Sitti Saenab Sonianto Sonianto Sri Mulyani Sri Sumarni Sri Wahyuni Sri Wulandari St. Fatma Hiola Subawi, Handoko Sucipto Hadi Purnomo Suharto Linuwih Sukarman, Lufi Afita Kardina Sukismanto, Sukismanto Sukniasih Sumardiyono Suprianus Pian T.A Surahman Nur Surbakti, Yemima Valentin Br Suroso Suroso Syarifuddin Syarifuddin Tedy Setiadi Tri Rejeki Andayani Tri Wahyuningtyas, Tri Ulfa Jamilatul Farida Utin Desy Susiaty Vera Selviana Adoe Victor Yudistira Antoro Wagiran Wagiran Wapuah Widyawati, Yekti Wulan Citra Sari Yadi Ardiawan Yanti Yesdia Talakua Yety Lindawati, Novena Yuli Utanto Yuliasnita Verlandes Yuliawati, Ernita Yusuf Yenni Zulkifli