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All Journal Prosiding Konferensi Nasional PKM-CSR JAKBS Jurnal Akuntansi Keuangan Dan Perpajakan Journal of Business Economics and Management
Ingra Sovita
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Pengaruh Giro Wadiah, Deposito Mudharabah, dan Tabungan Mudharabah Terhadap Profitabilitas Bank Umum Syariah di Indonesia (Studi Kasus Pada Bank Umum Syariah yang Terdaftar di Otoritas Jasa Keuangan (OJK) Tahun 2019-2023) Ingra Sovita; Mustika Anggun Sari
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to analyze the effect of savings products, namely wadiah demand deposits, mudharabah deposits, and mudharabah savings on the profitability of Islamic Commercial Banks, using Return on Assets (ROA) as the main indicator of profitability. This study was conducted in 2019-2023 with a focus on Islamic Commercial Banks operating in Indonesia. This study uses a quantitative research method. The population in this study were 14 Islamic Commercial Banks in Indonesia. The sampling technique used was purposive sampling. The number of samples in this study was 11 Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK). The test tool used was SPSS 21. The results of this study indicate that wadiah giro has a significant value of 0.001 < 0.05 and a t-count value of 4.124 > 1.690 so that the wadiah giro variable has a positive and significant effect on the profitability of Islamic Commercial Banks, for the mudharabah deposit variable shows that the significant value is 0.587 > 0.05 and the t-count value is 0.548 < 1.690 so that the mudharabah deposit variable does not have a significant effect on the profitability of Islamic Commercial Banks, mudharabah savings shows that the significant value is 0.035 < 0.05 and the t-count value is 2.195 > 1.690 so that the mudharabah savings variable has a positive and significant effect on the profitability of Islamic Commercial Banks. Simultaneously, it has a significance value of 0.01 < 0.05 and a calculated F value of 6.604 > 2.83, so it can be concluded that the variables of wadiah demand deposits, mudharabah deposits and mudharabah savings have a positive and significant effect on the profitability of Islamic Commercial Banks.
Pengaruh Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), Dan Profit Sharing Ratio (PSR) Terhadap Kinerja Keuangan Bank Umum Syariah Periode 2020-2023 Ingra Sovita; Nurhazizah
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 3 (2025): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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menghasilkan laba. Dalam mengukur kinerja keuangan perlu kaitan antara perusahaan dengan pusat pertanggungjawaban. Salah satu metode yang digunakanan untuk mengukur kinerja keuangan perusahaan adalah analisis rasio keuangan. Penelitian ini bertujuan untuk mengetahui dan menganalisis Islamic Corporate Governance (ICG), Islamic Corporate Social Responsibility (ICSR), dan Profit Sharing Ratio (PSR) Terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia Periode 2020-2023. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi dalam penelitian ini adalah 14 Bank Umum Syariah di Indonesia.teknik pengambilan sampel yang digunakan adalah purposive sampling. Jumlah Sampel dalam penelitian ini yang memenuhi kriteria adalah 11 Bank Umum Syariah di Indonesia yang terdaftar di Otoritas Jasa Keuangan (OJK). Alat uji yang digunakan SPSS 21. Hasil penelitian menunjukkan bahwa variabel ICG memiliki nilai t hitung < t tabel yaitu -1,105 < 2,026 dengan nilai signifikan sebesar 0,276 > 0,05, sehingga tidak berpengaruh terhadap kinerja keuangan (ROA), variable ICSR memiliki nilai t hitung 0,400 < 2,026, dengan nilai signifikan 0,012 < 0,05,sehingga berpengaruh terhadap kinerja keuangan (ROA), variable PSR memiliki nilai t hitung > t tabel yaitu -0,615 < 2,026 dengan nilai signifikan sebesar 0,542 > 0,05 sehingga berpengaruh negative terhadap kinerja keuangan (ROA). Secara simultan, variable ICG, ICSR dan PSR memiliki nilai f hitung > f tabel yaitu 2,588 > 2,859 dengan nilai signifikan 0,068 > 0,05 sehingga bepengaruh positif dan signifikan terhadap kinerja keuangan.
Pengaruh Perencanaan Pajak (Tax Planning), Intensitas Modal (Capital Intensity), dan Intensitas Persediaan (Inventory Intensity) terhadap Penghindaran Pajak (Tax Avoidance) (Studi Kasus pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indones Putri Ayu; Ingra Sovita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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The population in this study consists of health sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, totaling 35 companies. The sampling technique used was probability sampling. The total number of observations used in the sample was 175 company year data, with 10 data points excluded, resulting in 165 observations. The analysis tool used in this study was SPSS 21. The results of this study show that the tax planning variable has a t-statistic value greater than the t-table 9,883 > 1,975 with a significance value of 0,000 < 0,05, indicating a positive and significant effect on tax avoidance. The capital intensity variable also shows a t-statistic value greater than the t-table -0,543 < 1,975 with a significance value of 0,594 > 0,05, indicating a positive and significant effect on tax avoidance. However, the inventory intensity variable has a t-statistic value lower than the t table 1,427 < 1,975 with a significance value of 0,156 > 0,05, indicating no effect on tax avoidance. Simultaneously, the variables of tax planning, capital intensity, and inventory intensity have an F-statistic value greater than the F-table 36,694 > 2,43 with a significance value of 0.000 < 0.05), indicating a positive and significant effect on tax avoidance.
Pengaruh Perencanaan Pajak (Tax Planning), Penghindaran Pajak (Tax Avoidance), Profitabilitas dan Kebijakan Dividen Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Subsektor Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Nabila Zulfiandra Dewi; Ingra Sovita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Firm value refers to investors’ perception of a company’s performance and prospects, as reflected in its stock price. It serves as an important indicator in assessing management's success in enhancing shareholder wealth. In this study, firm value is measured using the Price to Book Value (PBV), which indicates how much the market values a company compared to its book value. The higher the PBV, the higher the firm value, reflecting the market’s expectations for the company’s future performance and growth. This study aims to examine the effect of tax planning, tax avoidance, profitability, and dividend policy on firm value in telecommunication subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research adopts a quantitative approach using purposive sampling. Out of 23 companies in the telecommunication subsector used as the population, 115 observational data points were obtained, but only 85 met the criteria after filtering. The analytical tool used in this research is SPSS 21. The research results indicate that the tax planning variable (ETR) has a t-value of 2.402 > t-table 1.984 with a significance value of 0.018 < 0.050, indicating a positive and significant effect on firm value. The tax avoidance variable (CETR) has a t-value of -2.117 < t-table 1.984 and a significance value of 0.037 < 0.050, indicating that it does not significantly affect firm value. The profitability variable (ROA) shows a t-value of 2.222 > 1.984 and a significance value of 0.029 < 0.050, indicating a positive and significant influence on firm value. Meanwhile, the dividend policy variable (DPR) has a t-value of -1.672 < t-table 1.984 and a significance value of 0.098 > 0.050, indicating no significant effect on firm value. The results of the simultaneous test show that all four variables collectively have a significant effect on firm value, with an F-value of 5.174 > F-table 2.300 and a significance value of 0.001 < 0.050.
Co-Authors Damayanti, Elok Dzaki Akbar Ramadhan Khamel Enny Arita Faradika Faradika Hilda Gustriani Idrus Can Mustika Anggun Sari Nabila Zulfiandra Dewi Nurhazizah Putri Ayu Ragita Cahyani Rumpi Rumbewas Santa Lucia Simamora Shovi Wahyuni Zahra Amri