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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Kedaymas
Kautsar Riza Salman
Universitas Hayam Wuruk Perbanas, Surabaya
Economics, Econometrics & Finance

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Assessing Model of Tax Evasion and Firm’s Value: Moderating Role of Corporate Governance and Company Characteristics Kautsar Riza Salman; Entis Sutisna; Halimatus Sa’diyah
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 1 (2024): April - July 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i1.3935

Abstract

This study aims to examine the effect of tax evasion and corporate governance on firm value. This model uses governance and company characteristics as moderating variables of the relationship between tax evasion and firm value. This study uses panel data consisting of 18 companies in the mining sector from 2016 to 2020. The approach used is panel data using Eviews 12. This research proves that tax evasion does not have a significant direct effect on firm value. This research finds that family management and ownership concentration have a significant influence on firm value. Family management has a direct negative impact on firm value. Ownership concentration and leverage have a direct positive effect on firm value. Return on assets and company size do not have a significant influence on firm value. Governance and company characteristics are found not to moderate the relationship between tax evasion and firm value. This research presents an initial study that focuses on the relationship between tax evasion efforts and firm value in mining companies, using six analyzed models.
Peningkatan Literasi Fikih Muamalah melalui Sosialisasi Kontrak Akad Salam bagi Pedagang Online dan Jamaah Masjid Kautsar Riza Salman; Entis Sutisna
Jurnal KeDayMas: Kemitraan dan Pemberdayaan Masyarakat Vol. 6 No. 02 (2026): Kedaymas Volume 6 No.2
Publisher : Research Center and Community Services (PPPM) Universitas Hayam Wuruk "Perbanas" Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/kedaymas.v6i2.5570

Abstract

Masjid di lingkungan perkotaan memiliki peran strategis sebagai pusat edukasi untuk meningkatkan literasi muamalah jamaah, khususnya para pelaku usaha digital. Mitra pengabdian masyarakat di Masjid Al-Islamiyyah, Surabaya, menghadapi permasalahan berupa minimnya pemahaman pengusaha mengenai regulasi jual beli pesanan, sehingga muncul kekhawatiran bahwa transaksi barang yang belum tersedia secara fisik adalah tidak sah. Kondisi ini membatasi ruang gerak usaha jamaah dalam mengoptimalkan omzet penjualan. Tujuan kegiatan pengabdian ini adalah memberikan sosialisasi, penyuluhan, dan kepastian hukum syariah mengenai kontrak akad salam sebagai solusi transaksi bisnis yang sah. Metode pelaksanaan kegiatan melibatkan 35 peserta dari unsur takmir dan jamaah dengan berbagai latar belakang usaha. Tahapan kegiatan meliputi perencanaan bersama mitra, pemanfaatan media digital berupa flyer edukatif, serta pelaksanaan pelatihan melalui ceramah interaktif dan bedah kasus riil. Hasil pengabdian menunjukkan terjadinya peningkatan pemahaman jamaah yang signifikan mengenai rukun, syarat, serta mitigasi risiko hak khiyar dalam akad salam. Melalui penguatan pendapat Mazhab Syafi'iyah terkait legalitas salam tunai, kekhawatiran jamaah dalam transaksi perdagangan elektronik (e-commerce) berhasil teratasi. Pasca-kegiatan, takmir dan para pengusaha memiliki variasi model jual beli yang lebih beragam serta aplikatif untuk menaikkan omzet penjualan secara syariah di tengah persaingan bisnis online yang kompetitif.
Co-Authors Entis Sutisna Entis Sutisna Halimatus Sa’diyah