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All Journal Jurnal Pendidikan Karakter JAWARA (Jujur, Adil, Wibawa, Amanah, Religius, Akuntabel) Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Syi'ar Iqtishadi Journal of Innovative and Creativity
Faisal Amri
Sekolah Tinggi Ilmu Ekonomi Al-Khairiyah
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ANALISIS PERHITUNGAN DAN PENETAPAN PAJAK PENGHASILAN ATAS WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU SERTA PELAPORANNYA PADA PT. ARTAMAS PRIMA NUSANTARA Faisal Amri
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.098 KB) | DOI: 10.35448/jte.v14i1.5416

Abstract

Income tax is the tax imposed on the subject of tax on income received or obtained in the tax year. This study aims to determine whether the calculation and determination of income tax of PT. Artamas Prima Nusantara and its reporting are in accordance with applicable tax regulations. The data analysis method used is a qualitative method with a descriptive approach that describes, describes a situation or data and describes and applies a situation in such a way that conclusions can be drawn to answer existing problems. The results of the calculation, determination, deposit and income tax reporting of PT. Artamas Prima Nusantara in the first semester of 2018 in accordance with PP No. 46 of 2013 while in the second semester the results of calculation, stipulation, deposit, and income tax reporting of PT. Artamas Prima Nusantara in accordance with PP No. 23 of 2018 in which the income tax is imposed in a final and deposited every month and the report is set at the Annual Taxpayer Income Tax Return.
PENGAKUAN UTANG - PIUTANG DALAM PERJANJIAN PEMBIAYAAN BERDASARKAN PRINSIP MURABAHAH PADA BANK SYARIAH MANDIRI CILEGON Faisal Amri
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 3, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v3i2.6590

Abstract

Debt or loan is a transaction between two parties who hand over their money to another voluntarily to be returned to him by the second party with a similar matter. In the murabahah financing agreement practiced by independent Islamic banks there are two deeds agreed upon and signed between the independent Islamic bank and the customer, namely the financing contract based on the murabahah principle made under the hand and SKMHT made before the Notary / PPAT. The analytical method used is a normative juridical approach which states that the law is identical to written norms made and promulgated by an authorized institution or official. From the results of this study, there are two deeds, namely a deed made under the hands of an independent Islamic bank and a deed made by a Notary / PPAT. In the two deeds written the number of debt or loan obligations that must be returned by the customer to the independent Islamic bank is not the same or there is a difference. So that the difference can be interpreted as excess cash returns from the value of debt.
Budaya Sekolah dan Efektivitasnya Terhadap Karakter Religius Peserta Didik Najmudin Najmudin; Syihabudin Syihabudin; Ma'zumi Ma'zumi; Jakaria Jakaria; Faisal Amri
Jurnal Pendidikan Karakter JAWARA (Jujur, Adil, Wibawa, Amanah, Religius, Akuntabel) Vol 9, No 1 (2023)
Publisher : L

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh budaya sekolah terhadap karakter religious peserta didik. Objek penelitian ini adalah peserta didik SMA Swasta Pondok Pesantren Modern Assa’adah Cikeusal Serang Banten. Jumlah sampel sebesar 100 orang peserta didik SMAS Pondok Pesantren Modern Assa’adah, yang diambil berdasarkan teori sampling Ferdinand. Metode penelitian yang digunakan adalah metode kuantitatif-deskriptif. Metode pengumpulan data menggunakan angket. Data diolah dengan menggunakan software SPSS versi 23. Analisis data menggunakan metode regresi linear sederhana. Hasil penelitian ini menunjukan bahwa budaya sekolah berpengaruh positif dan signifikan terhadap pembentukan karakter religious peserta didik di Pondok Pesantren Modern Assa’adah. Pengaruh yang diberikan variabel budaya sekolah terhadap karakter religious peserta didik sebesar 32,6 %, sedangkan sisanya dipengaruhi faktor lain yang tidak diteliti dalam penelitian ini.
Analisis Rasio Likuiditas, Solvabilitas, Dan Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT. Unilever Indonesia Tbk (Unvr) Tahun 2020–2024 Faisal Amri; Ica Ristiani; Annisa Khusnul Khotimah
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7659

Abstract

This study aims to analyze the financial performance of PT Unilever Indonesia Tbk during the 2020–2024 period using liquidity, solvency, and profitability ratios as the main indicators. The research method used is descriptive quantitative with secondary data processing sourced from the company's audited annual report. The analysis instruments include the Current Ratio (CR) to measure liquidity, the Debt to Equity Ratio (DER) to measure solvency, and Return on Equity (ROE) and Net Profit Margin (NPM) to measure profitability. The results show that over the past five years, the company's liquidity has tended to be below the industry standard (in the range of 0.6–0.7), but has remained stable due to aggressive cash management efficiency. The solvency sector shows a capital structure dominated by liabilities due to a high dividend distribution policy, reflected in the significant DER figure. In terms of profitability, although net income experienced pressure in the 2021-2023 period due to rising operating costs and post-pandemic market volatility, the company demonstrated recovery through cost efficiency strategies in 2024. Overall, PT Unilever Indonesia Tbk's financial performance continues to demonstrate strong resilience thanks to market leadership and effective cost management. The results of this analysis provide investors and stakeholders with an indication that, despite the company's aggressive capital structure, its ability to generate returns from equity remains competitive. This study recommends strengthening current assets to improve liquidity resilience in the future.
Co-Authors Annisa Khusnul Khotimah Ica Ristiani Jakaria Jakaria Ma'zumi Ma'zumi Najmudin Najmudin Syihabudin, Syihabudin