Article Per Year (5 Year)
p-Index From 2021 - 2026
9.171
P-Index
This Author published in this journals
All Journal Niagawan Agrokreatif Jurnal Ilmiah Pengabdian kepada Masyarakat JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Jurnal Samudra Ekonomi dan Bisnis Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Penelitian Ekonomi Akuntansi (JENSI) Jurnal Samudra Ekonomika Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal An-Nahl Global Science Society International Journal of Educational Review, Law And Social Sciences (IJERLAS) Al Khidma: Jurnal Pengabdian Masyarakat International Journal Of Economics Social And Technology Journal Research of Economics and Bussiness Sanskara Akuntansi dan Keuangan Jurnal Mahasiswa Akuntansi Samudra Jurnal Mahasiswa Kreatif Jurnal Masyarakat Berdikari dan Berkarya (MARDIKA) Jurnal Ekonomi, Manajemen, Akuntansi
Muhammad Salman
Fakultas Ekonomi Dan Bisnis, Universitas Samudra
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

Published : 62 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 62 Documents
Search

 3   4   5   6   7 
Pengaruh Profitabilitas, Ukuran Perusahaan, dan Leverage Terhadap Penghindaran Pajak Pada Perusahaan Pertambangan yang Terdaftar di BEI Puja Raihani Puja Raihani; Muhammad Salman; Tuti Meutia
Journal Research of Economic and Bussiness Vol. 3 No. 02 (2024): Juli 2024
Publisher : Ali Institute of Research and Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55537/jreb.v3i02.876

Abstract

This research aims to examine the effect of: (1) profitability on tax avoidance, (2) firm size on tax avoidance, (3) leverage on tax avoidance, (4) profitability, company size and leverage on tax avoidance simultaneously. This research is a quantitative research with the population in this research being 87 energy sector mining companies listed on the IDX, and a sample of 8 companies. The data analysis technique in this research uses descriptive statistical tests, classical assumption tests, t tests, simultaneous tests and determination tests (R2). The results of the t test for the profitability variable have a value of 0,004<0,05, which means that the profitability variable has a significant influence on tax avoidance.  The company size variable has a value of 0,000<0,05 which means that the company size variable has a significant influence on tax avoidance. The leverage variable has a value of 0.771 > 0.05, which means that the leverage variable does not have a significant influence on tax avoidance. The results of the F test obtained a value of 0.000 < 0.05, indicating that the variables used in this research simultaneously have a significant effect on tax avoidance. From the results of the coefficient of determination test, it was found that 30,3% of the dependent variable could be explained by the independent variable, while the remaining 69,7% was influenced by other factors not included in this research. Keywords: Profitability, Firm Size, Leverage, Tax Avoidance
Implication of PSAK 109 Treatment on Zakat Management Performance Muhammad Salman; Tuti Meutia; Mayang Murni; Iqlima Azhar; Muhammad Zainal Abidin
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 6 (2025)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22124088

Abstract

Abstract- Bibliometric analysis of the application of PSAK 109 treatment which has an impact on the performance of zakat management is a new issue that can be analyzed in the last 10 years. The treatment of PSAK 109 which is used as a guideline in the measurement, recognition, presentation and disclosure of zakat transactions in accordance with Islamic law can have an impact on the performance of zakat management. This study uses a method of comparison and search of Scopus indexed articles related to PSAK 109 and zakat management performance using the help of Harzing Publish or Perish and Mendeley to obtain and search for various related articles in a span of ten years. The results of the search show that until now research published in the Scopus indexed journal analyzed PSAK 109 and the performance of zakat management. Therefore, it is recommended that future research be conducted to re-analyze the role of PSAK 109 treatment on the performance of zakat management empirically in various zakat management institutions such as the amil zakat agency and other institutions that have the same characteristics.
Co-Authors Afrah Junita Afriza Agus Putra AS Agustina Nurul Fajriah Ahmad Ridha Ahmad Ridha Ainul Yusna Harahap Ainul Yusna Harahap Amelia Andri Soemitra Annisa Farhani Arisa Agustina Armita Asnidar Asnidar Aswadi Lubis Azhar, Iqlima Basriwijaya, Kiagus Muhammad Zain Catur Wulandari Dewi Rosa Indah Dhea Oktavia Pratiwi Difla Ulil Ilvi Khasanah Dila Anindya Irene Ersalina Eva Andriani Fairus, Fairus Ida Ratna Nila Iskandar Muda Jihan Mawaddah Kiki Halida Batubara Kristi Geovani Tumangger Lisa, Lisa Dahlia Liya Kartika Lubis, Aswadi Lubis, Nasrul Kahfi Mayang Murni Mirna Dwi Yanti Mohamad Handi Khalifah Muhammad Alif Prayuda Muhammad Fuad Muhammad Fuad Muhammad Fuad Muhammad Jamil Muhammad Rizal Muhammad Wahyu, Muhammad Muhammad Zainal Abidin Muhammad Zainal Abidin Murni, Cici Dewi Sari Murni, Mayang Mutia Nasrul Kahfi Lubis Nindi Pratiwi Nirmala Sari Noera Iman Sari Nur Ainun Nur Ismanidar Nur Kintan Nia Nurismanidar Nurkamilia Nurlaila Hanum Nurlaila Hanum Nurlina Nurlina Nurlinda Sari Nurliza Lubis Nurul Kahfi Lubis Puja Raihani Puja Raihani Puspita Sari Puteri Dwie Jashevva Putri Permata Sari Rahmad Tantawi Rahmad Tantawi Rahmad Tantawi Rahmat Irfan Ramadhan Alfitrah Reiky Andika Reza Febrian Reza Putra Riezky Purnama Sari Rosmaiti, Rosmaiti Rosna Dewi Ruhmana Syakinah Safrizal Safrizal Safrizal Safrizal Safrizal Sahlena Salsabila, Unik Hanifah Sandro Sandro Saparuddin Sintya Kirana SIREGAR, BUDI GAUTAMA Sugianto Sugianto Suri Amilia Trisna Novrianti Pratiwi Tumanggor, Arief Hidayat Tuti Meutia Tuti Meutia Ulya Nabilla Virta Sari Yenni Samri Juliati Nasution Yogi Mahestu Yoserizal