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All Journal Al-Albab Agregat: Jurnal Ekonomi dan Bisnis Enrichment : Journal of Management
Ilhamdi Ilhamdi
IAIN Pontianak
Economics, Econometrics & Finance Social Sciences

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The Influence Of Aggressive Financial Reporting Of The Company Toward Aggressive Tax Reporting In Agricultural Companies Mulyaning Wulan; Ilhamdi Ilhamdi; Kunti Jeihan Qistiyah
Agregat: Jurnal Ekonomi dan Bisnis Vol. 3 No. 2 (2019): September
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (761.216 KB) | DOI: 10.22236/agregat_vol3/is2pp167-190

Abstract

This study aims to determine the influence of aggressive financial reporting, ROA, DAR, and Size OF The Company toward Aggressive Tax Reporting (ATR) in agricultural companies listed in Daftar Efek Syariah (DES) during period 2013-2016. The sampling method is purposive sampling. The data analyzed using multiple regression for dated panel with significance level 5% (0,05). The choosing model test showed that model used in this study is the Fixed Effect Model (FEM). Simultaneously all independent variables from model had significant influence toward dependent variable (ATR). Partially aggressive financial reporting, ROA, and DAR that had significance influence toward ETR, while variable size had unsignificant influence. The research also showed that there is trade off between aggressive financial reporting and aggressive tax reporting.
The Effect of Sharia Financial Literature, Government Support and Sharia Fintech on MSME Sustainability Deni Pandu Nugraha; Iffan Ahmad Gufron; Pringgondani Pringgondani; Ilhamdi Ilhamdi
Enrichment : Journal of Management Vol. 12 No. 2 (2022): Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (964.768 KB) | DOI: 10.35335/enrichment.v12i2.406

Abstract

This study aims to formulate the importance of sharia financial literacy and sharia fintech to determine the sustainability of MSMEs which must be supported by appropriate government policies. This will determine the future strategy of MSMEs, in the sustainability of productivity and MSME development by accelerating the acceleration of sharia fintech adoption due to the pandemic-covid situation. In this causal research, data collection was done via online questionnaires to 236 SMEs between April 2021 and November 2021. Data analysis and path modeling was performed using smartPLS 3.0 software. The result shows that sharia fintech and government support have a direct influence on the sustainability of MSMEs. This indicates that an increase in the use of sharia fintech will increase the sustainability of MSMEs and government support can increase sustainability by making direct policies for MSME sustainability and indirect policies by increasing sharia fintech, meanwhile financial literacy sharia does not have a direct effect on the sustainability of MSMEs but has an indirect effect by increasing the use of sharia fintech.
Religious Solidarity for Coping with Economic Crisis During the Covid-19 Pandemic Luqman Luqman; Ilhamdi Ilhamdi
Al-Albab Vol 11, No 2 (2022)
Publisher : Graduate Program of Pontianak Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/alalbab.v11i2.2488

Abstract

The COVID-19 pandemic has devastated the global and local economies. However, it has also contributed to the functioning of social solidarity in dealing with crisis pressure among local people which became a survival strategy for various businesses. This paper aims to map the patterns of economic pressure resulting from a pandemic and analyze social strength factor that became a survival strategy in the economic field. This research was conducted on several Chinese Indonesian converts to Islam [mu’alaf] to examine their religious solidarity that served as the strength for their survival as entrepreneurs. Therefore, qualitative research was conducted in a community of converts to Islam in Pontianak city, as one of the centers with a significant number of Chinese populations. In addition to data on crisis they experienced during the pandemic, this research also revealed their perceptions, motivation and actions in response to COVID-19. The results of the research showed that social and spiritual capital is the most important support that allows converts to recover from difficult times. Religion has become the moral basis of these entrepreneurs for solidarity and a source of support in coping with the pressure and problems. In the midst of scarcity of economic resources, religion-based social resources have become the answer to the problems encountered by these entrepreneurs.
Co-Authors Iffan Ahmad Gufron Kunti Jeihan Qistiyah Luqman Luqman Mulyaning Wulan Pringgondani