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All Journal INFO ARTHA SAR (Soedirman Accounting Review): Journal of Accounting and Business Khazanah Sosial
Nur Aisyah Kustiani, Nur Aisyah
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (968.865 KB) | DOI: 10.20884/sar.v2i2.587

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (241.959 KB) | DOI: 10.31092/jia.v3i0.50

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.863 KB) | DOI: 10.31092/jia.v5i1.60

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.271 KB) | DOI: 10.31092/jia.v3i0.38

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.321 KB) | DOI: 10.31092/jia.v4i4.49

Abstract

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 using multi-input and multi-output. This is consistent with the character of the government that has the task of providing a wide range of public services to solve complex problems in the society. The efficiency measure generated by the DEA is relative measure, comparing with benchmarks decision making unit (DMU) that have the highest efficiency among the other DMUs in the sample, so the results would be different if the sample is changed. Therefore, in the election of DMU should be based on some similar characteristics. DEA results can be used to identify which input or output must be increased if a DMU needs to increase its efficiency. The results from this study indicate that Tangerang and Cilegon has the highest efficiency and Tangerang district (kabupaten Tangerang) should increase the number of intermediate output and its end output to improve the efficiency of health spending. The DEA method can 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

Abstract

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.
Co-Authors Annur, Rifat Asqolani, Asqolani Guruh Supenget, Guruh Hardianto, Yudi Tri Khan, M. Dawud Arif Maryadi Maryadi MUHAMMAD RHEZA RAMADHAN, MUHAMMAD RHEZA Ni Luh Rian Dewi, Ni Luh Rian Putri Yanti, Putri Saepullah, Saepullah