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All Journal Journal of Student Research Journal of Shariah Economics ICONS
Usdeldi
UIN Sulthan Thaha Saifuddin Jambi
Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Public Health Social Sciences Other

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TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA Pudji Lestari; Usdeldi; Nurfitri Martaliah
Journal of Student Research Vol 1 No 6 (2023): November: Journal of Student Research
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v1i6.1797

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh profitabilita, ukuran perusahaan, kualitas audit dan komite audit terhadap penghindaran pajak. Penelitan ini dilakukan pada perusahaan sektor pertambangan yang terdaftar di Daftar Efek Syariah pada periode 2017-2021. Metode penentuan sampel menggunakan purposive sampling yang terdiri dari 67 perusahaan. Penelitian ini menggunakan metode kuantitatif dengan metode analisis data yaitu menggunakan regresi data panel yang diolah dengan aplikasi E-Views 12. Hasil penelitian ini adalah ; (1) Secara simultan, profitabilitas, ukuran perusahaan, dan kualitas audit berpengaruh signifikan terhadap tax avoidance. Profitabilitas yang digambarkan dengan return on assets berpengaruh secara parsial terhadap penghindaran pajak, sedangkan ukuran perusahaan, kualitas audit dan komite audit tidak berpengaruh secara parsial terhadap penghindaran pajak pada perusahaan sektor pertambangan di Daftar Efek Syariah (DES) tahun 2017-2021. (2) Variabel profitabilitas (ROA) berpengaruh searah negatif atau bergerak berlawanan arah terhadap tax avoidance. (3) Variabel ukuran perusahaan, kualitas audit dan komite audit tidak memiliki pengaruh apapun terhadap penghindaran pajak pada perusahaan sektor pertambangan di Daftar efek Syariah tahun 2017-2021.
ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN PSAK NOMOR 409 DALAM PENYUSUNAN LAPORAN KEUANGAN PADA BAZNAS KABUPATEN SAROLANGUN JAMBI Herlina; Usdeldi
ICONS: Islamic Economics Journal Vol. 3 No. 1 (2026): ICONS : Islam Economics Journal
Publisher : Fakultas EKonomi dan Bisnis Islam UIN Sulthan Thaha SAifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/icons.v3i1.5826

Abstract

This study aims to analyze the implementation of PSAK No. 409 at the Sarolangun Regency BAZNAS. Qualitative methods were used, including interviews and documentation. The study found that BAZNAS is not yet fully compliant with PSAK 409. Its financial reports are limited to fund receipts and disbursements. Furthermore, the publication of financial reports has not been consistently conducted, thus hindering the principle of transparency. Challenges faced by BAZNAS in Sarolangun Regency include irregular financial report audits, limited human resources, and inconsistent financial report publication. Recommendations for BAZNAS include preparing more comprehensive financial reports in accordance with PSAK 409, including cash flow statements, changes in assets under management, and notes to the financial statements.
Pengaruh Pengetahuan, Akses Kemudahan Digital dan Resiko Terhadap Keputusan Penggunaan QRIS BSI Rona Afriliani; Usdeldi; M. Yusuf
JOURNAL OF SHARIA ECONOMICS Vol. 8 No. 1 (2026): Journal of Sharia Economics
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Universitas Al Hikmah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35896/5p60qn16

Abstract

This study aims to analyze the influence of knowledge, digital accessibility, and perceived risk on the decision to use Bank Syariah Indonesia (BSI) QRIS among Generation Z in Jambi City. The rapid development of digital payment technology has increased the use of Quick Response Code Indonesian Standard (QRIS) as a non-cash transaction method, especially among Generation Z, which is highly adaptive to digital technology. However, several challenges remain, including limited user understanding, ease of application access, and concerns regarding the security risks of digital transactions. This study employed a quantitative approach with an associative research design. The sampling technique used was purposive sampling, involving 100 Generation Z respondents in Jambi City who had used BSI QRIS. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with SPSS software. The results showed that knowledge and digital accessibility had a positive and significant effect on the decision to use BSI QRIS, while perceived risk had a negative and significant effect on the decision to use BSI QRIS. Digital accessibility was found to be the most dominant variable influencing QRIS usage decisions. Simultaneously, knowledge, digital accessibility, and perceived risk significantly influenced the decision to use BSI QRIS among Generation Z in Jambi City. This study is expected to serve as an evaluation material for Bank Syariah Indonesia in improving QRIS service quality, strengthening digital transaction security, and enhancing digital literacy among the public
Co-Authors Herlina M. Yusuf Nurfitri Martaliah Pudji Lestari Rona Afriliani