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All Journal Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Jurnal Riset Akuntansi
Lisa Nuraini
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Umur Perusahaan, Profitabilitas dan Pertumbuhan Penjualan Terhadap Tax Avoidance Tongam Sinambela; Lisa Nuraini
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 5 No. 1 (2021): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia - Edisi Desember 2021
Publisher : Forum Inovasi Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.936 KB) | DOI: 10.31842/jurnalinobis.v5i1.209

Abstract

This study aims to obtain empirical evidence about the effect of Firm Age, Profitability (Return on Assets), and Sales Growth (Sales Growth) on tax avoidance. This study is a quantitative study using secondary data in the form of financial reports and annual reports of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sample selection used the purpose sampling method. The data analysis technique uses multiple regression analysis with SPSS 20. The results of this study are that the age of the company has a positive and significant effect on tax avoidance. Variable return on assets has a positive effect on tax avoidance. Sales growth variable has no effect on tax avoidance. This is because high sales growth does not necessarily affect the profit generated because each period also produces a different cost of goods sold.
Analisis Penerapan Akuntansi Syariah Pada Pembiayaan Murabahah PT. Bank Syariah Indonesia Dengan Mengacu Pada PSAK 102 Charla Gutri Santika; Ferdy Jumansyah; Irma Yuniza; Lisa Nuraini
Jurnal Riset Akuntansi Vol. 2 No. 2 (2024): May : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i2.1797

Abstract

Sharia banking in Indonesia is experiencing rapid development by offering products that are different from conventional banking. One of Bank Syariah Indonesia's (BSI) flagship products that customers are interested in is the murabahah financing contract. Murabahah is the activity of buying and selling goods with a selling price equal to the acquisition price plus an agreed profit. The seller must disclose the purchase price of the goods to the buyer. Murabahah transactions at BSI are subject to PSAK No. 102. This PSAK is a guideline in the process of recognizing, measuring, submitting and presenting financial reports. This research aims to analyze the suitability of BSI's murabahah financing policy with PSAK 102. The data used is secondary data from books, citations, articles, journals, as well as BSI's financial reports and annual reports. The research results show that the application of sharia accounting based on PSAK 102 in murabahah financing at BSI is fully appropriate. This applies at the time of recognition and measurement, presentation and distribution. In conclusion, BSI has implemented PSAK 102 well in murabahah financing. This shows BSI's commitment to running a transparent and accountable sharia business.
Co-Authors Charla Gutri Santika Ferdy Jumansyah Irma Yuniza Sinambela, Tongam