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All Journal AKUNTABILITAS Jurnal Ekonomi Modernisasi Jurnal Promosi Pendidikan Ekonomi Jurnal Akuntansi Aktual AKTSAR: Jurnal Akuntansi Syariah SYIRKAH Gorontalo Accounting Journal Competitive Jurnal Akuntansi dan Keuangan Value: Jurnal Manajemen dan Akuntansi BISEI: Jurnal Bisnis dan Ekonomi Islam International Journal of Religious and Cultural Studies Jurnal E-Bis: Ekonomi Bisnis JPEKBM (Jurnal Pendidikan Ekonomi, Kewirausahaan, Bisnis dan Manajemen) Jurnal Akuntansi dan Bisnis Krisnadwipayana MALIA: Journal of Islamic Banking and Finance Jurnal Ilmiah Akuntansi Peradaban JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Shafin: Sharia Finance and Accounting Journal JCA (Jurnal Cendekia Akuntansi) Jurnal Pengabdian Kepada Masyarakat Wiga : Jurnal Penelitian Ilmu Ekonomi East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Kajian Akuntansi Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka)
Isnan Murdiansyah
Universitas Islam Negeri Maulana Malik Ibrahim Malang
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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The Effect of Current Ratio and Debt to Equity Ratio on Return on Assets in Food Sub Sector Companies and the Beverages Listed in Indonesian Stock Exchange 2018-2022 Syarif, Abdul Hamid; Murdiansyah, Isnan
East Asian Journal of Multidisciplinary Research Vol. 3 No. 6 (2024): June 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i6.9792

Abstract

The study investigates the impact of financial ratios on the profitability of food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. Hypothesis testing indicates that neither the Current Ratio (CR) nor the Debt to Equity Ratio (DER) exert a statistically significant influence on Return on Assets (ROA) when considered individually. These findings imply that other variables, potentially beyond liquidity and capital structure, may have a more substantial effect on profitability. Future research should consider examining broader determinants such as managerial practices and market dynamics to attain a holistic understanding of profitability drivers. Employing longitudinal studies and incorporating a larger, more diverse sample size could enhance the robustness and generalizability of the research, offering valuable insights for industry stakeholders and academics.
SPECIAL RELATIONSHIP TRANSACTIONS AGAINST TAX AGGRESSIVENESS IN PROPERTY COMPANIES WITH INSTITUTIONAL OWNERSHIP AS A MODERATING VARIABLE Afani, Moh.; Atika, Bunga Filsa; Cahya, Rama Putra Adi; Setyaningsih, Nina Dwi; Murdiansyah, Isnan
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 18 No 2 (2024): Jurnal Ilmiah Bisnis dan Ekonomi Asia
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jibeka.v18i2.1872

Abstract

This study examines the effect of special relationship sales transactions and special relationship lending on tax aggressiveness with institutional ownership as a moderating variable. The data used in this study is secondary data taken from the annual financial statements of several property and real estate companies listed on the Indonesia Stock Exchange for 2020, 2021 and 2022. The sample in this study obtained 54 data from 18 selected companies using a purposive sampling technique. This study uses quantitative analysis methods, and the data analysis techniques used in this study are multiple regression equations and Moderated Regression Analysis (MRA). The results of this study indicate that Special Relationship Sales Transactions do not affect Tax Aggressiveness, while Special Relationship Lending Transactions have a positive effect on Tax Aggressiveness. Then Institutional Ownership cannot moderate the effect of special relationship sales transactions and special relationship lending transactions on tax aggressiveness.
The Measurement of Regional Government Financial Performance Using the Value for Money Principle Shidqi, Alfi Irsyad; Murdiansyah, Isnan
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3480

Abstract

The purpose of this study is to determine and analyze the financial performance of the local government of Banyuwangi Regency using the concept of value for money at the Regional Financial and Asset Management Agency of Banyuwangi Regency. The method used is descriptive qualitative, with primary and secondary data. Data analysis techniques use the concept of value for money with economic, efficient, and effective ratios. The results of this study state that the Banyuwangi Regency Government, through economic, efficiency, and effectiveness ratios in budget realization reports in the 2019-2022 period fully applies the principle of value for money.
Faktor-Faktor Mempengaruhi Kepatuhan Pembayaran Pajak (Studi Kasus Pengusaha Restoran di Kabupaten Lumajang) Murdiansyah, Isnan; Wahyuni, Nanik; Siswanto, Siswanto
Bisei : Jurnal Bisnis dan Ekonomi Islam Vol 5 No 01 (2020): Juni
Publisher : Fakultas Ekonomi, Universitas Hasyim Asy'ari Tebuireng Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/bisei.v5i01.731

Abstract

One of the local taxes that can support regional income is restaurant tax. Restaurant tax is a tax on services provided by restaurants. What is meant by a restaurant is a food and beverage provider facility that is free of charge, which also includes restaurants, cafeterias, canteens, food stalls, bars, and the like, including catering services. Restaurant tax is one of the potential local taxes in the future, because as Lumajang Regency develops, it starts to become a tourism destination city with the discovery of new tourist attractions, such as: B-29, Biting Sites and others, thus causing a large effect which marked the beginning of the growth of new shopping centers and the construction of cafes in the shopping center. This study aims to examine the factors that influence the compliance of tax payments for restaurant entrepreneurs in Lumajang. The results of this study provide empirical evidence that the application of the Tax Law does not have a significant positive effect on compliance with paying restaurant taxes, tax counseling does not have a significant positive effect and tax penalties have a significant positive effect and awareness of taxpayers has a significant negative effect on tax compliance.
Co-Authors Afani, Moh. Ali Imron Amiruddin, Farihatul Muwaffiqoh As’ady, Mustofa Atika, Bunga Filsa Cahya, Rama Putra Adi Febianty Wulan Sari Firdiyansah, Moh Iqbal Hamdani Hariono, Selly Rinda Ikhsan Maksum Ikhwan Hamdani Karyn Tri Juniaswati Kemal Al Hafiz Made Sudarma Masyhuri Masyhuri Nanik Wahyuni ‎ Nina Dwi Setyaningsih Nurkholis - Rahma, Nabilah S Siswanto Shidqi, Alfi Irsyad Siswanto Siswanto Siti Hildani Saadatul khair Slamet Syarif, Abdul Hamid Yona Octiani Lestari