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All Journal EQIEN - JURNAL EKONOMI DAN BISNIS The Asia Pacific Journal Of Management Studies
Arief Fadilah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS LAPORAN KEUANGAN PSAK NO.109 AKUNTANSI ZAKAT, INFAQ, DAN SHADAQAH (ZIS) (STUDI KASUS BADAN AMIL ZAKAT NASIONAL) Arief Fadilah; Isro’iyatul Mubarokah
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (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 | DOI: 10.34308/eqien.v11i04.1216

Abstract

It is anticipated that all BAZ/LAZ/OPZ will be equipped with PSAK 109 following its mandate on January 1, 2009.can put its financial reports into use.This study looked at the accounting reports for Zakat, Infak, and Shodaqoh (BAZNAS) to see if they had implemented PSAK 109 in 2009.The National Amil Zakat Agency of the Republic of Indonesia served as the sample for this study.The PPID BAZNAS RI website's financial reports from 2009 to 2021 served as the basis for the collection of secondary data.According to the findings, BAZNAS did not use the financial accounting report structure specified in the Statement of Financial Accounting Standards No.109 for shodaqoh, infaq, and zakat.BAZNAS makes financial reports like balance reports, sources and uses of funds reports, cash flow reports, and notes to financial statements public as evidence of this.cash flow reports, statements of financial position, fund movements, asset movements, and more.Notes to budget summaries should be in every way remembered for a coordinated PSAK 109 monetary report.It only conformed to PSAK in 2012, and even then, it lacked the same level of detail as the financial statements for 2016 to 2021.
Analysis of the Effect of Break Even Points and Margins of Safety on Profit Planning in Hospitality Companies Listed on the IDX 2017-2021 Arief Fadilah; Solihin Sidik
Eqien - Jurnal Ekonomi dan Bisnis Vol 12 No 03 (2023): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v12i03.1502

Abstract

Top management requires a plan to maximise revenues in order to succeed in a competitive business. The study's goal is to assess and evaluate the impact of the break-even point and the Margin of Safety on revenue and profit forecasts for hotel sub-sector IDX companies for the period of 2017 to 2021. Using the IDX and the company's own website, the researchers documented financial data gathered by researchers and given by firms operating in the hotel market. We performed multiple linear regression analyses with SPSS. Only two of the investigated hospitality-related businesses are found to be profitable (or at least break even), with the biggest safety margins. Profitability is heavily influenced by the break-even point as well as the margin of safety. The Break-even Point and the Margin of Safety have a very favourable effect for hotels listed on the IDX between 2017 and 2021.
SELF ASSESMENT SYSTEM, TRANSFER PRICING, TAX AVOIDANCE, GOOD CORPORATE GOVERNANCE TERHADAP KETIDAKPASTIAN LINGKUNGAN DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL MODERATING Arief Fadilah; Karsam
The Asia Pacific Journal Of Management Studies Vol 13 No 1 (2026)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/apjms.v13i1.1657

Abstract

Understanding the self-assessment system, transfer pricing, tax avoidance, and good corporate governance in relation to environmental uncertainty, with taxpayer awareness as a moderating variable. The research sample consisted of 200 respondents, comprising 10 respondents from the hospitality industry and 190 respondents from MSMEs, analyzed using the Smartpls statistical t-test software. The results showed that taxpayer awareness can mediate the self-assessment system, tax avoidance, and good corporate governance in relation to environmental uncertainty. Meanwhile, taxpayer awareness cannot mediate transfer pricing in relation to environmental uncertainty.
Co-Authors Isro’iyatul Mubarokah Karsam Solihin Sidik