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All Journal Perisai : Islamic Banking and Finance Journal Jurnal Aplikasi Perpajakan
Windi Astuti
Universitas Gunadarma
Economics, Econometrics & Finance

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The Influence of Sales and Purchase Financing Income on the Profitability of PT. Bank Muamalat Indonesia Tbk (Period 2006-2019) Maulana Syarif Hidayatullah; Windi Astuti
Perisai : Islamic Banking and Finance Journal Vol 5 No 1 (2021): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v5i1.1312

Abstract

This study aims to determine the effect of murabahah financing income, istishna financing income both simultaneously and partially on profitability. The object of this research is PT. Bank Muamalat Indonesia TBK with a research period in 2006 to 2019. The method used in this study is a quantitative method with multiple linear regression techniques. Analysis techniques using multiple linear regression include the classic assumption test, the regression equation test and hypothesis testing. In data analysis using assumptions, the independent variable is murabahah financing income (X1), istishna financing income (X2) with the dependent variable is Return On Assets (Y). The results showed that simultaneously murabahah financing income and istishna financing income could explain or explain ROA of 44.1%, the rest was influenced by variables or other factors of 55.9%. While partially, murabahah financing income variable has a significant negative effect on ROA at PT. Bank Muamalat Indonesia TBK. Istishna financing income variable has a significant positive effect on ROA at PT. Bank Muamalat Indonesia TBK.
Financial Distress Perusahaan Transportasi Logistik ISSI: Peran Altman Z-Score dan Islamic Social Reporting Windi Astuti
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.504

Abstract

This study aims to determine the effect of the Altman Z-Score prediction model and Islamic Social Reporting (ISR) on financial distress in transportation and logistics companies listed on the Indonesia Sharia Stock Index (ISSI). This study uses a descriptive quantitative approach with secondary data. The research population consists of all public companies engaged in the transportation and logistics sector listed on the Indonesia Sharia Stock Index (ISSI), totaling 28 companies in the period from 2020 to 2022. The research sampling method used purposive sampling, yielding 11 companies or 33 observation data. The analysis technique used in this study was multiple regression analysis. The results of this study show that both partially and simultaneously, Altman Z Score and Islamic Social Reporting (ISR) have a significant effect on Financial Distress. These two variables can explain 71% of financial distress, while the other 29% is explained by variables not mentioned in this study.
ANALISIS KESESUAIAN PENERAPAN PSAK NO. 46 TENTANG PAJAK PENGHASILAN TERHADAP PAJAK TANGGUHAN: 1-15 Wigiyanti Wigiyanti; Ashar Basyir; Erny Pratiwi; Windi Astuti; Yunni Yuniawaty
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.574

Abstract

This study aims to analyze the implementation of Statement of Financial Accounting Standards (PSAK) No. 46 concerning Income Taxes at PT Jasa Marga (Persero) Tbk during the 2021–2023 period. The study employed a qualitative descriptive approach using secondary data obtained from the company's consolidated financial statements, Notes to the Financial Statements, PSAK No. 46, and applicable tax regulations. Data were collected through documentation, while data analysis was conducted using a descriptive analysis method by comparing the company's accounting practices with the provisions of PSAK No. 46, particularly regarding the recognition, measurement, presentation, and disclosure of deferred taxes. The findings indicate that PT Jasa Marga (Persero) Tbk has adequately implemented PSAK No. 46 in the preparation of its financial statements. The company has consistently presented and disclosed deferred tax assets and deferred tax liabilities in accordance with the applicable accounting standards. Deferred taxes arose from temporary differences related to long-term employee benefit expenses, allowance for impairment losses on receivables, lease liabilities, as well as differences between accounting and tax treatments of certain transactions. Deferred tax liabilities increased throughout the study period; however, this increase did not adversely affect the company's financial performance, as reflected in the growth of profit before tax, total assets, and total equity.
DETERMINASI KEPUASAN NASABAH PRIORITAS: KUALITAS LAYANAN, LOKASI DAN FASILITAS Sutrisno Sutrisno; Windi Astuti
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.575

Abstract

The banking industry in Indonesia is becoming increasingly competitive due to the growing digitization of financial services, changes in consumer behavior, and demands for high-quality service. As a result, banks are competing not only through the financial products and services they offer but also through their ability to create service experiences that meet customers’ needs and expectations. This study aims to analyze and determine the influence of service quality, location, and facilities on the satisfaction of priority customers at BCA Indramayu. The statistical tests used include Multiple Linear Regression, the T-test (partial), the F-test (simultaneous), and the coefficient of determination (R^2). The data used in this study were collected via a questionnaire from 100 valid respondents. The sampling method employed was non-probability sampling using a purposive sampling technique. The results of this study indicate that service quality does not have a significant effect on priority customers of Bank BCA, whereas location and facilities have a significant partial effect on the satisfaction of priority customers of Bank BCA Indramayu. Furthermore, the variables of service quality, location, and facilities have a significant simultaneous effect on the satisfaction of priority customers of Bank BCA Indramayu.
Co-Authors Ashar Basyir Erny Pratiwi Maulana Syarif Hidayatullah Sutrisno Sutrisno Wigiyanti Wigiyanti Yunni Yuniawaty