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All Journal Diponegoro Journal of Accounting Jurnal Dinamika Ekonomi dan Bisnis Journal of Islamic Economics, Management, and Business (JIEMB) Jurnal Mutiara Ilmu Akuntansi Jurnal Dinamika Akuntansi dan Bisnis (JDAB) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Prosiding Seminar Nasional Unimus
Dul Muid
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Humanities Economics, Econometrics & Finance Education Engineering Health Professions Nursing Public Health Social Sciences Other

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The Effect of Preliminary Return of Excess Value Added Tax on Value Added Tax Revenue of KPP Pratama Boyolali (Case Study of KPP Pratama Boyolali) Ul'Ulya Zuhrufi Fajri; Dul Muid
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 1 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i1.99

Abstract

This study aims to determine the suitability of the process flow of filing a preliminary tax return at KPP Pratama Boyolali under current regulations, and to provide evidence of the effect of preliminary tax returns on the annual tax revenue of KPP Pratama Boyolali. This research is a mixed method research. The data collected are data derived from interviews and document studies. This research uses analysis techniques in the form of interactive models and simple regression analysis using SPSS statistical tools. The results showed that the preliminary refunding process of Value Added Tax in KPP Pratama Boyolali was according to the existing regulations, and the variable preliminary refunding of Value Added Tax had no significant effect on Value Added Tax revenue.
Peran Profitabilitas, Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan Muhamad Ridwan; Dul Muid
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 4 (2025): Oktober: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i4.4167

Abstract

This study aims to analyze the influence of profitability, capital structure, and firm size on firm value in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Profitability is measured using Return on Assets (ROA), capital structure using the Debt to Equity Ratio (DER), firm size using total assets, and firm value using the Price to Book Value (PBV). The sample was selected through a purposive sampling method based on specific criteria, resulting in 160 firm observations. The study uses secondary data obtained from the companies’ annual financial reports published by the IDX. Data analysis was conducted using SPSS software, including descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that profitability has a positive and significant effect on firm value, meaning that companies with higher profitability tend to have higher firm value. Firm size also shows a positive and significant effect on firm value, suggesting that larger companies with greater total assets tend to achieve higher market valuation. However, capital structure does not have a significant effect on firm value, implying that the balance between debt and equity is not necessarily a key determinant of market value for companies in this sector.
The role of social disparity, religiosity, and technology adoption in shaping infaq intention in Indonesia Apip; Dul Muid; Thariq Hanifan Abdurrabbi
Journal of Islamic Economics Management and Business (JIEMB) Vol. 7 No. 2 (2025)
Publisher : Prodi Magister Ekonomi Syariah FEBI UIN Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiemb.2025.7.2.28907

Abstract

This study examines the influence of social disparity and asymmetric information on individuals’ intention to give infaq in Indonesia. The research aims to understand how socioeconomic status, religiosity, empathy, residential environment, and technology adoption shape infaq behavior in a digital context. Using a quantitative approach with multiple regression analysis on survey data, the study finds that income level, religiosity, and technology adoption significantly affect infaq intention, while cultural norms, empathy, and residential environment show no direct impact. Moreover, technology adoption mediates the relationship between residential environment and infaq intention, highlighting the growing importance of digital facilitation in charitable giving. These findings contribute to Islamic behavioral economics by revealing that infaq motivation is increasingly driven by internal religiosity and technological accessibility rather than traditional social influences. The study provides practical implications for policymakers and Islamic financial institutions to strengthen digital infrastructure, promote online infaq platforms, and enhance financial literacy to foster sustainable philanthropic participation.
Co-Authors Alfarizi Cahya Utama Apip As Syifa Nurillah Daniarto Raharjo Daniel Salfauz Tawakal Putra Putra Desriana Nurul Qudriah Diah Meani R.M.D Dimas Kusuma Adi Dina Rahmawati Endin Dwi Woro Widyawanti Fadhykarastika Ananda Putri Fatimah Zahrah Firman Dwi Laksono Machmuddah, Zaky Marissa Ayu Saputri Mochammad Ardani MUCHAMAD SYAFRUDDIN Muhamad Ridwan Muhammad Jauhan Irfana Nikku Dwiky Prastomo Novia Retno Astrini Novita Nisa Keumala Purbayu Budi Santosa Reza Minanda Richatul Jannah Riza Bernandhi St. Dwiarso Utomo Thariq Hanifan Abdurrabbi Tri Jatmiko Wahyu Prabowo Ul'Ulya Zuhrufi Fajri Wisnu Mawardi