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All Journal Jurnal Promosi Pendidikan Ekonomi Jurnal Mirai Management Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) YUME : Journal of Management JOBS (Jurnal Of Business Studies) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Journal of Management and Bussines (JOMB) Economics and Digital Business Review Jurnal Ilmiah Wahana Pendidikan Balance: Journal of Islamic Accounting Journal Of Business, Finance, and Economics (JBFE) Journal of Artificial Intelligence and Digital Business Innovative: Journal Of Social Science Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Balance: Journal of Islamic Accounting Journal of Ekonomics, Finance, and Management Studies
Faizal Satria Desitama
Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Kemandirian Keuangan, Rasio Efisiensi, Rasio Solvabilitas Anggaran dan Rasio Pertumbuhan terhadap Financial Distress Pemerintah Daerah Lailiyah, Nur Isro’atul; Desitama, Faizal Satria
Reslaj : Religion Education Social Laa Roiba Journal Vol 6 No 3 (2024): Reslaj: Religion Education Social Laa Roiba Journal
Publisher : LPPM Institut Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i3.5868

Abstract

This study aims to prove empirically the effect of financial independence, efficiency ratio (level of capital outlay), budgetary solvency ratio, growth ratio to financial distress of district and city governments in East Java Province for the period 2018-2022. This research method uses a quantitative approach. The sampling technique is a saturated sample (total sampling) obtained from a total sample of 190 observed data from 29 districts and 9 cities multiplied by five years of the observed period. The data analysis technique in this study uses binary logistic regression analysis. The results showed that Financial Independence and Efficiency Ratio (LCO) had a significant negative effect in predicting financial distress conditions, while the budget solvency ratio (BSR) and growth ratio had no effect in predicting financial distress conditions. The independent variables in this study explain 62.5 percent of the dependent variable, while the remaining 37.5 percent is explained by variable factors outside the study that are not considered by the researcher.
Efektivitas Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Pemahaman Internet Sebagai Variabel Moderasi Pada Tax Center UIN Sayyid Ali Rahmatullah Tulungagung Eva Alfiatin; Faizal Satria Desitama
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.9546

Abstract

This study discusses the Effectiveness of the E-Filing System on Individual Taxpayer Compliance with Internet Understanding as a Moderation Variable at the UIN Sayyid Ali Rahmatullah Tulungagung Tax Center. The implementation of the e-filing system can be seen from the urgency of implementing e-filing, the purpose of holding e-filing, whether it has been achieved, socialization with the implementation of e-filing and the constraints that exist if there is an implementation of e-filing, when the Tax Center can continue to improve services such as increasing the number of tax volunteers in assisting taxpayers in reporting Annual SPT or conducting socialization related to the application of the e-filing system and the impact of individual taxpayers not reporting Annual SPT so that the e-filing system can be said to be effective in its application. The results of this study indicate that (1) The effectiveness of the E-Filing System has a positive and significant effect on Individual Taxpayer Compliance. This is evidenced by simple linear regression. The analysis obtained shows an R Square value of 0.314. (2) Understanding the Internet cannot moderate (strengthen) the Effectiveness of the E-Filing System on the Compliance of Individual Taxpayers who report their Annual SPT at the UIN Sayyid Ali Rahmatullah Tulungagung Tax Center. This is because many taxpayers who understand or do not understand the application of the e-filing system continue to report their Annual SPT using the e-filing system with assistance from filling in by tax volunteers, relatives, and KPP Primary employees. Therefore, taxpayers who do not understand will still not understand the application of the e-filing system. Keywords: e-filing system, taxpayer compliance, internet.
Evaluasi Penerapan PSAK 101 Tentang Penyajian Laporan Keuangan Syariah Sholikhah, Sholikhah; Desitama, Faizal Satria
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.640

Abstract

Laporan keuangan pada lembaga keuangan syariah merupakan suatu kewajiban yang harus dipenuhi sebagai bentuk pertanggungjawaban terkait dengan pengelolaan keuangan. BMT Mandiri Sejahtera merupakan sebuah lembaga yang aktivitas usahanya menghimpun dan menyalurkan dana dari anggota kepada anggota yang dijamin sah menurut syariah dan tidak bertentangan dengan peraturan perundang-undangan Negara Kesatuan Republik Indonesia. Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana penyajian laporan keuangan pada BMT Mandiri Sejahtera Cabang Sumberwudi, dan untuk mengetahui apakah penyajian laporan keuangan yang dibuat oleh BMT Mandiri Sejahtera Cabang Sumberwudi sudah sesuai dengan PSAK 101. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data yang digunakan menggunakan observasi, wawancara dan dokumentasi. Data yang digunakan oleh peneliti terdiri dari dua sumber data yakni data primer dan data sekunder. Hasil dari penelitian ini menunjukkan bahwa BMT Mandiri sejahtera hanya membuat empat laporan keuangan yaitu laporan neraca, laporan laba/rugi, laporan zakat, infaq, dan shadaqah dan laporan arus kas. Berdasarkan PSAK 101 terdapat tujuh laporan keuangan yang harus dibuat dan masih terdapat ketidaksesuaian komponen dari empat laporan keuangan yang dibuat oleh BMT Mandiri Sejahtera Cabang Sumberwudi dengan PSAK 101. Dari penelitian ini dapat disampulkan bahwa penyajian laporan keuangan BMT Mandiri Sejahtera Cabang Sumberwudi belum sesuai dengan PSAK 101
Analisis Strategi Pemasaran dengan Menggunakan Metode SWOT pada Rumah Makan Griyo Semar Mesem Mia Nardila Galih Wilujeng; Faizal Satria Desitama; Siswahyudianto; Nadia Rosmalita Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1251

Abstract

The restaurants in Tulungagung Regency has increased every year. Because of this increase, competition in the restaurant business become fierce. Businessman must have the right marketing strategy to obtain the desired target market. The right marketing strategy can be obtained from several analytical tools in marketing strategy. One of these analytical tools is to use SWOT analysis as used in this research. This research aims to understand the internal and external factors that influence the Griyo Semar Mesem Restaurant, as well as formulating marketing strategies that can be implemented by the restaurant. The research method used is descriptive qualitative, which describes in detail the influence of internal and external factors, as well as determining the marketing strategy for Griyo Semar Mesem Restaurant. This research was carried out through depth interviews and observation. The results of marketing strategy analysis using the SWOT method show placement in quadrant I, which supports the implementation of aggressive strategies. The aggressive strategy includes market penetration, product development, vertical integration, and diversification
Kepemilikan Institusional, Komite Audit, Komisaris Independen, Kualitas Audit, dan Ukuran Perusahaan pada Tax Avoidance Dhea Azella Cahyani; Faizal Satria Desitama
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.2950

Abstract

The phenomenon of Panama paper case involving Indonesian companies prove the existence of tax avoidance practices. This study aims to determine the effect of institutional ownership, audit committee, independent commissioner, audit quality, and company size on tax avoidance. the energy, property & real estate, and infrastructure sectors that are listed on the IDX in 2018-2022 make up the study’s population. 168 samples were selected for this study based on sample criteria. In this study, the technique of data analysis employed was multiple linear regression analysis. This study shows that institutional ownership, audit committee and audit quality have a positive effect on tax avoidance, and company size has a negative effect on tax avoidance. The adjusted R Square value is 21 percent, the remaining 79 percent is explained by other variables.
Analisis Strategi Pemasaran dengan Menggunakan Metode SWOT pada Rumah Makan Griyo Semar Mesem Mia Nardila Galih Wilujeng; Faizal Satria Desitama; Siswahyudianto; Nadia Rosmalita Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.1251

Abstract

The restaurants in Tulungagung Regency has increased every year. Because of this increase, competition in the restaurant business become fierce. Businessman must have the right marketing strategy to obtain the desired target market. The right marketing strategy can be obtained from several analytical tools in marketing strategy. One of these analytical tools is to use SWOT analysis as used in this research. This research aims to understand the internal and external factors that influence the Griyo Semar Mesem Restaurant, as well as formulating marketing strategies that can be implemented by the restaurant. The research method used is descriptive qualitative, which describes in detail the influence of internal and external factors, as well as determining the marketing strategy for Griyo Semar Mesem Restaurant. This research was carried out through depth interviews and observation. The results of marketing strategy analysis using the SWOT method show placement in quadrant I, which supports the implementation of aggressive strategies. The aggressive strategy includes market penetration, product development, vertical integration, and diversification
Co-Authors Ana Bariroh Anggara, Jepri Yayang Ari Dhea Azella Cahyani Dhea Putri Novitasari Eva Alfiatin Fahira Divanka Syahrani Hidayati Amelia Rahayu Ikhsan Ikhsan Kurnia Sari, Salisma Lailiyah, Nur Isro’atul Mia Nardila Galih Wilujeng Mohamad Ferdianto Muhammad Alhada Fuadilah Habib Nadia Rosmalita Sari Nova Farhani Rahma Olivia Dwi Prahesti Poniman Poniman Rikha Diaz Saputri Rustono - Rustono Seka Deviana Sherly Nur Aima Shinta Dayang Nabilla Sholikhah, Sholikhah Sintya Apriani Siswahyudianto Yunita Mayasari