Claim Missing Document
Check
Articles

Found 3 Documents
Search

Analisa Ketertarikan Masyarakat Terhadap Perbankan (Konvensional dan Syariah) Titah Rahmawati
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 1 No. 3 (2022): Kinerja Perusahaan dan Dunia Perbankan
Publisher : Prisani Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research to find out how the public's interest (interest) in banking (conventional banks vs. Islamic banks) and what factors are the determinants of society in choosing banking services. In Indonesia there are two kinds of banking operational systems, Conventional Banks and Islamic Banks. Bank is a business entity that collects funds from the public in the form of savings and distributes them back to the community in the form of loans (credit) in order to improve people's living standards. Meanwhile, Sharia Bank is a bank that carries out its business activities based on sharia principles or Islamic legal principles as regulated in the Fatwa of the Indonesian Ulema Council (MUI). All forms of banking operational activities, both conventional and sharia are under the supervision of the Financial Services Authority (OJK). The type of research used is descriptive to describe public interest in banking products (Conventional Banks vs. Islamic Banks), with data collection using a questionnaire as an instrument in the study, to see whether or not there are differences in public interest in banking (conventional banks vs. Islamic banks). by the same respondent. The results of this study are expected to be able to contribute to the banking sector, especially Islamic banking to carry out more socialization to the community, and is also expected to be a literature for all levels of society in need and as a motivation for other writers who want to conduct similar research with more creative and innovative methods
Penyusunan Laporan Keuangan di Kelurahan Pamulang Timur Titah Rahmawati; Ririn Sari Dewi
Jurnal Pengabdian Kepada Masyarakat Kalam Vol. 2 No. 1 (2023): Pemberdayaan Ekonomi Rakyat Kecil dan UMKM
Publisher : Prisani Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kelurahan is an administrative division in Indonesia under sub-districts, which is led by a lurah. Unlike the village, the kelurahan has more limited rights to regulate its territory. Along with the pace of development that was matched by the rapid growth of the population and economy, as a buffer zone for the national capital, East Pamulang Village finally changed its status from Village to Village, namely on September 19 2005, Pamulang Timur Village, which is located at Jalan Pinang Raya Number 2 Pamulang Timur 15417. Based on Permenkeu No.22/PMK.05/2022, SAP is applied in compiling and presenting accrual-based government financial reports, namely SAP which recognizes income, expenses, assets, debt, and equity in accrual-based financial reporting, and recognizes income, spending, and financing in reporting the implementation of the budget based on the basis set out in the state revenue and expenditure budget/regional revenue and expenditure budget. In the context of accountability for the implementation of the APBN/APBD, each Reporting Entity is required to prepare and present Financial Reports and Performance Reports. Central/regional government Financial Reports consist of Budget Realization Reports, Balance Sheets, Cash Flow Reports and Notes to Financial Statements.
PENGARUH TAX PLANNING, TAX AVOIDANCE DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN: NILAI PERUSAHAAN Santika Betara; Titah Rahmawati
JEKOS (Jurnal Ekonomi Dan Sosial) Vol. 2 No. 2 (2025): My Journal-Agustus 2025
Publisher : Yayasan Kayyis Mulia Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the influence of Tax Planning, Tax Avoidance, and Good Corporate Governance (GCG) on company value in the financial institutions sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Company value is measured using the  to Book Value (PBV) ratio. Tax Planning is proxied by the Effective Tax Rate (ETR), Tax Avoidance by the Cash Effective Tax Rate (CETR), and GCG is measured through institutional ownership. This study uses a quantitative method with secondary data obtained from annual financial reports. The study population includes 32 financial institutions. The sample was determined using a purposive sampling method, resulting in 18 companies over five years of observation. The analysis technique used is panel data regression, with the best model based on the Chow and Hausman test being the Fixed Effect Model (FEM). The results show that Tax Planning and Good Corporate Governance have no significant effect on company value, while Tax Avoidance has a significant effect on company value. These findings indicate that tax avoidance, despite its potential risks, can be positively perceived by the market if conducted within legal limits, while tax planning and institutional ownership are not necessarily the primary factors in increasing company value in this sector. Keywords: Company Value, Financing Institutions, Good Corporate Governance, Tax Avoidance, Tax                                   Planning.