Claim Missing Document
Check
Articles

Found 3 Documents
Search

PENGARUH PROFITABILITAS (ROA), LEVERAGE (LTDER) DAN INTENSITAS AKTIVA TETAP TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2015-2017 Ali Jamaludin
Eqien - Jurnal Ekonomi dan Bisnis Vol 7 No 1 (2020): JURNAL EKONOMI DAN BISNIS “E-QIEN”
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.663 KB) | DOI: 10.34308/eqien.v7i1.120

Abstract

This study aims to analyze the effect of Profitability (ROA), Leverage (LTDER), and Intensity of Fixed Assets Against Tax Avoidance. The population in this study were all food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017, namely 18 companies. Data collection using purposive sampling method and based on predetermined criteria, the number of samples obtained were 12 food and beverage sub-sector manufacturing companies listed on the Stock Exchange during the 2015-2017 period. The data analysis method used is the panel data regression analysis method. The results showed that: 1) Profitability (Return On Assets) had a negative and not significant effect on Tax Avoidance, 2) Leverage (Long Term Debt to Equity Ratio) had no effect on Tax Avoidance, 3) CapitL Intensity had no effect on Tax Avoidance.
PENGARUH FINANCIAL LITERACY KONTRIBUSI PEMERINTAH SERTA FINANCIAL RESOURCES TERHADAP KEBERLANGSUNGAN USAHA PADA UMKM DI PASAR SENEN PURWAKARTA Fitri Fitri; Ali Jamaludin; Rini Rostini
Eqien - Jurnal Ekonomi dan Bisnis Vol 9 No 2 (2022): EQIEN - JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Dr Kh Ez Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.616 KB) | DOI: 10.34308/eqien.v9i2.382

Abstract

This study aims to determine the effect of Financial Literacy, Government Contribution and Financial Resources on Business Sustainability The sampling technique used is saturated sampling, there are 23 MSME Suppliers in Pasar Senen, Household Industry sub-sector to be sampled. This research is a quantitative study using Multiple Linear Regression to test the hypothesis using SPSS 22. The results of this study indicate that partially there is a positive and significant effect of financial literacy on the business continuity of MSMEs, there is a positive and significant influence of the Government's Contribution to the Business Sustainability of MSMEs. and there is a positive and significant influence of Financial Resources on the Sustainability of MSMEs. And simultaneously Financial Literacy, Government Contribution and Financial Resources have a significant positive effect on the Business Continuity of MSMEs (which are suppliers) in the Purwakarta Senen Market
Analisis Pengaruh Non Performing Financing, Net Operating Margin, Financing to Deposit Ratio dan Bopo Terhadap Return on Equity pada Bank Umum Syariah di Indonesia Tahun 2017-2022: Penelitian Nandang Munandar; Tri Wahyudi; Ali Jamaludin; Deni Saeful Rizal; Rafa Nursyahela
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3316

Abstract

This study aims to determine the effect of Non-Performing Financing, Net Operating Margin, Financing To Deposit Ratio and BOPO on Return On Equity at Sharia Commercial Banks in Indonesia in 2017-2022. The method used in this study is quantitative method. The type of data used is secondary data and is cross section and time series data. The population in this study is the financial statements of 14 Sharia Commercial Banks in Indonesia for 2017-2022. The sampling technique in this study was purposive sampling. The sample used is the Financial statements of 10 Sharia Commercial Banks in Indonesia for 2017-2022. The data analysis technique used is regression analysis of panel data processed through the eviews 10 application. The results of this study show that Non Performing Financing has a negative and significant effect on Return On Equity, Net Operating Margin has a positive and significant effect on Return On Equity, Financing To Deposit Ratio has no effect on Return On Equity, and BOPO has a negative and significant effect on Return On Equity, and simultaneously Non Performing Financing, Net Operating Margin, Financing To Deposit Ratio and BOPO affect Return On Equity. With an Adjusted R-squared value of 81.89%, the rest is explained by other variables that were not used in this study.