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PENGARUH TAX AVOIDANCE RISK TERHADAP CASH HOLDING POLICY PERUSAHAAN DI INDONESIA Hardianto, Yudi Tri; Kustiani, Nur Aisyah; Ramadhan, Muhammad Rheza
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017): Vol 2 No 2 (2017): Soedirman Accounting Review Desember 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to determine the effect of Tax Avoidance Risk to Cash Holding Company Policy in Indonesia. Tax Avoidance Risk is measured by Cash Effective Tax Rate proxy and Cash Holding Policy is measured by Cash Ratio proxy (cash and cash equivalent divided by total asset or total sales). Based on regression with random effect model on 74 samples, we found that Tax Avoidance Risk has no effect on Cash Holding Policy after controlled by market to book ratio variable, firm size, leverage, capital expenditure, volatility of cash flow, dividend, research and development , Acquisitions, cash flow after tax, and industrial sector.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR INDEPENDEN DI KAWASAN ASIA DAN APLIKASINYA DALAM MENENTUKAN PEMBANDING KEWAJARAN DAN KEWAJARAN USAHA Dewi, Ni Luh Rian; Kustiani, Nur Aisyah
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

STUDI ATAS PELAYANAN CLIENT COORDINATOR PADA KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK DENGAN MENGGUNAKAN SERVQUAL, MODEL KANO DAN QUALITY FUNCTION DEPLOYMENT Supenget, Guruh; Kustiani, Nur Aisyah
JURNAL INFO ARTHA Vol 5 (2016): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

PENERAPAN ELEMEN-ELEMEN INTEGRATED REPORTING PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Kustiani, Nur Aisyah
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

This study aims to determine whether the required elements in the integrated reporting (IR) initiatedby the IIRC has been fulfilled by companies listed on the Indonesia Stock Exchange (BEI). This study is aquantitative study using descriptive statistics of score value of IR elements identified from the reportsand information published through the company 's financial statements, annual reports, sustainabilityreports, and the information presented in the company's website.The results show that, in general, the companies listed on the BEI has met an average of 50 % of therequired elements. It indicates that the companies listed on the Stock Exchange have voluntarily reportednecessary information including financial information and some non-financial information aboutcorporate social and environmental liabilities. This finding also indicates if the capital market authority

ANALISIS EFISIENSI BELANJA DAERAH URUSAN KESEHATAN DENGAN METODE DATA ENVELOPMENT ANALYSIS (DEA): STUDI PADA PEMERINTAH KABUPATEN/KOTA DI PROVINSI BANTEN Yanti, Putri; Kustiani, Nur Aisyah
JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli
Publisher : Polytechnic of State Finance STAN

This study aims to measure the efficiency of local government spending of health affairs using Data Envelopment Analysis (DEA). DEA method can measure the efficiency of a government entity by usingÂ multi-input and multi-output. This is consistent with the character of the government that has the task ofÂ providing a wide range of public services to solve complex problems in the society. The efficiencyÂ measure generated by the DEA is relative measure, comparing with benchmarks decision making unitÂ (DMU) that have the highest efficiency among the other DMUs in the sample, so the results would beÂ different if the sample is changed. Therefore, in the election of DMU should be based on some similarÂ characteristics. DEA results can be used to identify which input or output must be increased if a DMUÂ needs to increase its efficiency. The results from this study indicate that Tangerang and Cilegon has theÂ highest efficiency and Tangerang district (kabupaten Tangerang) should increase the number ofÂ intermediate output and its end output to improve the efficiency of health spending. The DEA method canÂ be used by the government to create a climate of efficient budgets in a field of government service

Digitalization of Hajj Fund Management through Shariah E-Commerce Model in the Context of Service and Global Investment Transformation Khan, M. Dawud Arif; Asqolani, Asqolani; Maryadi, Maryadi; Kustiani, Nur Aisyah; Annur, Rifat; Saepullah, Saepullah
Khazanah Sosial Vol. 7 No. 3 (2025): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v7i3.38726

This study aims to analyze how the digitalization of hajj fund management can enhance efficiency, transparency, and accountability in accordance with Shariah principles. The urgency of this research lies in the increasing complexity of hajj services, which demand transparency, accessibility, and strong public accountability alongside the rapid development of digital technology. A qualitative approach was employed with literature review as the primary source of data. The analysis applied thematic analysis to identify recurring patterns and interactive qualitative analysis (IQA) to map the interrelationships among variables in the hajj management ecosystem. The reviewed literature covered government regulations, BPKH financial reports, academic studies on digital Islamic finance, as well as research on e-commerce platforms and Islamic fintech. The findings indicate that digitalization through Shariah-compliant Consumer-to-Consumer (C2C) models, integration with the Nusuk application, and collaboration with both domestic and international digital platforms improves cost efficiency, expands pilgrims’ access, and strengthens transparency in hajj fund governance. In addition, direct investment strategies in Saudi Arabia through government-to-government (G-to-G) and business-to-business (B-to-B) cooperation can minimize financial risks while diversifying revenue streams. The implications of this study affirm that digitalization is not merely a technical tool but a structural transformation strategy that has the potential to expand Islamic financial inclusion, strengthen the competitiveness of the hajj–umrah industry, and support the global growth of the Islamic economy. The originality of this research lies in its focus on the intersection of Shariah-based digital innovation—particularly the C2C e-commerce model—and hajj fund governance. This area remains underexplored in previous studies, thus providing novel contributions both theoretically to the development of digital Islamic finance studies and practically to policymaking in hajj fund management in Indonesia.

PENGARUH TAX AVOIDANCE RISK TERHADAP CASH HOLDING POLICY PERUSAHAAN DI INDONESIA Hardianto, Yudi Tri; Kustiani, Nur Aisyah; Ramadhan, Muhammad Rheza
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 2 No 2 (2017): December 2017
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.sar.2017.2.2.587

This study aims to determine the effect of Tax Avoidance Risk to Cash Holding Company Policy in Indonesia. Tax Avoidance Risk is measured by Cash Effective Tax Rate proxy and Cash Holding Policy is measured by Cash Ratio proxy (cash and cash equivalent divided by total asset or total sales). Based on regression with random effect model on 74 samples, we found that Tax Avoidance Risk has no effect on Cash Holding Policy after controlled by market to book ratio variable, firm size, leverage, capital expenditure, volatility of cash flow, dividend, research and development , Acquisitions, cash flow after tax, and industrial sector.

Comparing The Evidence of Liquidation Process Between Islamic Rural Banks and Conventional Rural Banks in Indonesia Ashari, Hasan; Kustiani, Nur Aisyah; Nugrahanti, Trinandari Prasetya
Perbanas Journal of Islamic Economics and Business Vol 4 No 2 (2024): Perbanas Journal of Islamic Economics and Business
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/pjieb.v4i2.257

This research aims to compare the findings obtained during the liquidation process of the Islamic Rural Bank with Conventional Rural Bank. This article seeks to provide understanding for Islamic banking practitioners and regulators to improve the regulatory framework and operational practices of Islamic Rural Banks in the future. This research uses a qualitative approach focusing on cases found in the liquidation process of these banks. Data was collected through a questionnaire distributed to the Liquidation Team of Islamic Rural Banks who were assigned by the Indonesia Deposit Insurance Corporation to carry out the liquidation process and who have expertise and experience in explaining the liquidation process of Islamic Rural Banks. The main findings show causes for the liquidation of Islamic Rural Bank, such as fraud and weaknesses in governance. However, Islamic Rural Bank tend to show lower claim recovery rates upon liquidation compared to Conventional Rural Bank. Both types of banks benefit from LPS innovations which facilitate the liquidation process efficiently and quickly, resulting in relatively the same liquidation completion time.

Towards Sustainable Development: Formulating SDGs-Based Village RPJM in Bandung Village, Pandeglang: Menuju Pembangunan Berkelanjutan: Penyusunan RPJM Desa Berbasis SDGs di Desa Bandung, Pandeglang Raharjo, Taufik; Hadiwibowo, Yuniato; Setiya, Tanda; Kustiani, Nur Aisyah
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 5 No. 2 (2025): Consen: Indonesian Journal of Community Services and Engagement (In Press)
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v5i2.2035

The purpose of this community service activity (PKM) is to assist in preparing the Village Medium-Term Development Plan (RPJM Desa) based on the SDGs of Bandung Village, Pandeglang. To achieve optimal results, this PKM activity is carried out in three stages, namely planning, implementation, and evaluation. The planning stage uses the Focus Group Discussion (FGD) approach with partners, to identify targets, objectives, expected outputs, and activity implementation schedules by calculating the use of appropriate resources, preparing implementation schedules, and designing other actions needed to achieve goals, including the division of tasks between the community service and partners. In the planning, the PKM implementation method is determined using a mentoring approach to the Bandung Village government. Mentoring is carried out by inviting several parties, from village officials to community leaders to prepare a Village Development roadmap based on the Village SDGs first. Evaluation is the last activity of this PKM. In the evaluation, it was found that the village government did not have complete data to be used in preparing the Village RPJM or the Village Development roadmap based on the SDGs. So the team had difficulty compiling the RPJM files and Village Development Roadmap. One solution is the need to input the lack of SDGs data in the Village SDGs application owned by the Ministry of Villages, Disadvantaged Regions, and Transmigration. However, until the end of this community service activity, the Village Government had not finished inputting the data in question, because of other activities such as preparing the Bandung village tourist location which will be opened at the end of 2023.

Bimbingan Teknis Aplikasi Bela Pengadaan bagi Usaha Mikro dan Kecil Aprilia, Rachma; Adhitama, Satria; Kustiani, Nur Aisyah
Jurnal Abdimas Multidisiplin Vol. 1 No. 2 (2023): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v1i2.1759

Purpose: This activity aims to increase the literacy and competency of MSEs to become government goods and service providers through electronic systems, especially the Procurement Defense Application. Research Methodology: The form of activity is outreach and onboarding assistance which is held offline for 25 selected MSEs in the South Tangerang area. Results: The results of this activity show an increase in MSEs' knowledge of government procurement of goods and services. Conclusions: Socialization activities related to the potential for procurement of goods and services can increase the understanding of UMK so that it is hoped that it will encourage UMK's interest in participating in government procurement. Limitations: There are still technical problems in onboarding assistance and some UMK products are not in accordance with the needs of government work units. Contribution: This activity supports efforts to accelerate the use of UMK products in the procurement of government goods and services as mandated by Presidential Decree No. 2 of 2022.

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