Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Mandiri: Jurnal Akuntansi dan Keuangan Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Ainur Raipah
Universitas Pamulang
Religion Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Impact and Significance of Implementing the Income Cycle on MSMEs: A Case Study of Bakso Mbah Min Tangsel City Ainur Raipah
Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah Vol. 15 No. 02 (2023): Al-Tasyree: Jurnal Bisnis, Keuangan dan Ekonomi Syariah
Publisher : Prodi Ekonomi Syariah, Fakultas Syariah, Institut PTIQ Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59833/altasyree.v15i02.1528

Abstract

This research explores the impact and significance of implementing the income cycle on micro, small and medium enterprises (MSMEs), especially those represented by the Mbah Min Meatball Trader in Pamulang, South Tangerang. By using relevant theories and frameworks, this research aims to present a better understanding of how the implementation of the revenue cycle affects the financial, sustainability and development aspects of these MSMEs. An in-depth analysis of revenue management strategies, their impact on liquidity, profitability, and the business's ability to face market challenges is the main focus of this research. The expected result of this research is to provide a richer and deeper view of the benefits, challenges and implications of implementing the income cycle for MSMEs in the food industry, especially for the Mbah Min Meatball Trader. It is hoped that the practical implications of this research can contribute to improving financial management strategies and business growth for similar MSMEs and serve as a guide for relevant stakeholders in supporting the development of MSMEs in the region.
Pengaruh Intensitas Modal, Intensitas Persediaan Dan Tingkat Utang Terhadap Penghindaran Pajak Ainur Raipah; Indawati Indawati
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 3 (2026): Oktober 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i3.1943

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh intensitas modal, intensitas persediaan dan tingkat utang terhadap penghindaran pajak. Penelitian ini menggunakan metode kuantitatif dengan data sekunder. Metode analisis data yang digunakan adalah regresi data panel dengan bantuan Microsoft Excel dan software Eviews 13. Populasi dalam penelitian ini adalah seluruh perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia periode 2021-2025. Pengambilan sampel dilakukan dengan metode purposive sampling sehingga diperoleh 40 perusahaan dari total 133 perusahaan yang memenuhi kriteria penelitian. Hasil penelitian menunjukkan bahwa secara simultan intensitas modal, intensitas persediaan dan tingkat utang berpengaruh terhadap penghindaran pajak. Secara parsial, intensitas modal tidak berpengaruh terhadap penghindaran pajak, sedangkan intensitas persediaan dan tingkat utang berpengaruh terhadap penghindaran pajak.   This study aims to determine the effect of capital intensity, inventory intensity, and debt level on tax avoidance. This study uses a quantitative method with secondary data. The data analysis method used is panel data regression with the help of Microsoft Excel and Eviews 13 software. The population in this study is all non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the period 2021-2025. Sampling was conducted using a purposive sampling method, resulting in 40 companies from a total of 133 companies that meet the research criteria. The results show that capital intensity, inventory intensity, and debt level simultaneously influence tax avoidance. Partially, capital intensity has no effect on tax avoidance, while inventory intensity and debt level do.
Co-Authors Indawati Indawati