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All Journal Akuisisi : Jurnal Akuntansi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal TAMBORA Proceeding of National Conference on Accounting & Finance ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Community Empowerment JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Rahmatan Lil’alamin Journal of Community Services (RLA) J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab
Fajar Satriya Segarawasesa
Universitas Aisyiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : J-CEKI

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Determinan Financial Distress Pada Perbank Syariah di Indonesia Tahun 2015-2019 Dhika Restiana; Fajar Satriya Segarawasesa
J-CEKI : Jurnal Cendekia Ilmiah Vol. 2 No. 6: Oktober 2023
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v2i6.2013

Abstract

This study aimed to determine the factors that affect financial distress conditions in Islamic commercial banks in Indonesia. The factors include leverage, profitability, liquidity, independent commissioners and audit committees. This research used the quantitative method. The population of this study was Sharia Commercial Bank in Indonesia using purposive sampling methods. The data collection techniques were carried out using secondary data of Islamic bank annual reports in 2015-2019. The results showed that the resulting regression equations of leverage, independent commissioners, and audit committees did not affect financial distress. Meanwhile, profitability and liquidity positively affect financial distress; This research is expected to help related parties minimise financial distress conditions by paying attention to financial ratios such as profitability and liquidity. By paying attention to these aspects, Islamic banks are expected to increase productivity and financial performance in the company to avoid financial distress.
Analisis Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Kebumen Tri Wahyu Ningrum; Fajar Satriya Segarawasesa
J-CEKI : Jurnal Cendekia Ilmiah Vol. 2 No. 6: Oktober 2023
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v2i6.2029

Abstract

This study aims to examine and analyze the effect of tax amnesty, e-filing, taxpayer awareness, and tax sanctions on individual taxpayer compliance in Kebumen Regency. This study applied a quantitative approach. The population in this study was 477,110 individual taxpayers. The sample used in this study was 100 individual taxpayers in Kebumen Regency. The technique for determining the number of samples in this study used the slovin formula. Data collection techniques employed a questionnaire. Methods of data analysis used multiple linear regression analysis with the SPSS 26 program. This research concluded that tax amnesty and e-filing had no effect on individual taxpayer compliance. Meanwhile, taxpayer awareness and tax sanctions had a positive effect on individual taxpayer compliance.
Co-Authors Baiq Farida Maulina Cinta Junita Dhika Restiana Irma Anjelina Layli Rahmah Sulistianingtyas Marlela Wati Melyana Mustika Muhammad Alfi Satia Pratama Nanda Amelia Jauhari Nanda Amelia Jauhari Nindiasari, Avininda Dewi Reza Alamsyah Harahap Rifandi, Muhamad Rohmadani, Zahro Varisna SITI BAROKAH Siti Masrohah Tri Wahyu Ningrum Tri Winarsih