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All Journal AKTSAR: Jurnal Akuntansi Syariah Tawazun: Journal of Sharia Economic Law Jurnal Ekonomi dan Bisnis
Ita Rakhmawati
Institut Agama Islam Negeri Kudus
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Penilaian Kinerja Keuangan dan Sosial Berdasarkan Sharia Maqasid Index (SMI) pada Perusahaan yang Terdaftar dalam JII Tahun 2016-2020 Jihan Fatimah Az Zahra; Ita Rakhmawati
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.10739

Abstract

This study aims to analyze social and financial performance using Sharia Maqasid Index (SMI) developed by Asutay and Harningtyas on companies listed on the Jakarta Islamic Index period 2016- 2020. This research is descriptive quantitative using secondary data. The object of the research is PT. Aneka Tambang, Tbk., PT. Bukit Asam, Tbk. dan PT. United Traktor, Tbk. Data analyzed by Multiple Attribute Decision Making and Simple Additive Weighting. The result showed that the social dan financial performance is low. The score of MSI showed 35,53% for PT. Aneka Tambang, Tbk. ,  33,86% for PT Bukit Asam, Tbk. and 28,15% for PT. United Tractor, Tbk. The best achievement on safeguarding human life value. Therefore, need an effort to improve financial and social performance to achieve maqasid al-sharia and provide community benefit.
Ekonomi Syariah: Menjawab Strategi Pemulihan Ekonomi Pasca Pandemi Ita Rakhmawati; Johan Afandi
TAWAZUN : Journal of Sharia Economic Law Vol 5, No 1 (2022): Tawazun: Journal of Sharia Economic Law
Publisher : Sharia Faculty Islamic Economic Law Study Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/tawazun.v5i1.14486

Abstract

The Covid-19 pandemic had a considerable influence, particularly in economic spheres. The occurrence of problems such as layoffs, unemployment, rising poverty rates, and economic growth is seldom enough to necessitate a remedy. The goal of this research is to see how Islamic economics might help with post-pandemic economic recovery. This research employs a qualitative descriptive approach, as well as content analysis and a literature review (library research). Secondary data was obtained from the institution's official website. The study's findings show that Islamic economics, when combined with the framework of the national economy, makes a positive contribution to dealing with and improving post-pandemic economic conditions, including: (a) special instruments that can protect vulnerable groups of people, such as philanthropic models of zakat management, infaq, waqf, shodaqoh, and tafakul; (b) philanthropic models of zakat management, infaq, (b) Islamic financial development features and tools that assist and recover the UMKM sector through risk-sharing economic growth and prosperity, as well as simpler processes that increase social welfare. c) Capital development and distribution as a means of reviving the green economy (green economy). The growth of Islamic financial assets, such as Islamic banking, Islamic IKNB, and Islamic capital markets, has made a significant contribution to the national economy's structure.
Profitability, Leverage, dan Tax Avoidance Perusahaan Tambang di Indonesia Ita Rakhmawati; Dwi Putri Restuti
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.17146

Abstract

This study investigates the effects profitability and leverage on tax avoidance. This study used a quantitative approach supported by secondary data. The population of this study comprises all mining companies listed on the Indonesian Sharia Stock Index (ISSI). The sample was 11 companies according to the specified criteria selected by the purposive sampling method. Based on a panel data regression analysis, the results of this study indicate that profitability and leverage negatively affects tax avoidance. Overall, the model supported that profitability and leverage significantly affect tax avoidance. According to the analysis, where the tendency of tax avoidance is more influenced by profitability, the implications for a government policy related to tax avoidance practices are concentrated on the profitability aspect. 
Analisis Implementasi Tax Planning Sebagai Upaya Untuk Efisiensi Beban Pajak Penghasilan Badan Muhammad Aji Wicaksono; Ita Rakhmawati
ark:/00000/jeb.v17i1
Publisher : Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55049/jeb.v17i1.403

Abstract

Pajak merupakan kewajiban yang harus ditanggung oleh setiap perusahaan atas keuntungan yang diperoleh. Dalam upaya mengoptimalkan kinerja keuangan, banyak perusahaan, termasuk CV. PUBG di sektor konstruksi dan perdagangan, berupaya meminimalkan beban pajak melalui perencanaan pajak.Penelitian ini mengadopsi metode penelitian kuantitatif dengan pendekatan deskriptif. Pengumpulan data dilakukan melalui dua sumber, yaitu data primer yang diperoleh dari wawancara mendalam dengan staf akuntansi dan perpajakan CV. PUBG, serta data sekunder yang bersumber dari laporan keuangan perusahaan, dokumen-dokumen terkait, dan kajian pustaka yang relevan. Hasil penelitian menunjukkan bahwa penerapan perencanaan pajak (tax planning) efektif dalam mengurangi beban pajak penghasilan perusahaan. Sebelum melakukan perencanaan pajak, total pajak penghasilan yang harus dibayarkan oleh CV. PUBG adalah Rp. 438.028.644, yang terdiri dari pajak final atas jasa konstruksi sebesar Rp. 63.835.902 dan pajak non-final atas kegiatan perdagangan sebesar Rp. 374.192.742. Setelah dilakukan perencanaan pajak, total pajak yang harus dibayarkan turun menjadi Rp. 436.744.685, dengan rincian pajak final tetap sebesar Rp. 63.835.902 dan pajak non-final berkurang menjadi Rp. 372.908.783. Hal ini berarti CV. PUBG berhasil menghemat pajak sebesar Rp. 1.283.959.
Co-Authors Dwi Putri Restuti Jihan Fatimah Az Zahra Johan Afandi Muhammad Aji Wicaksono