Garuda - Garba Rujukan Digital

Panel Data Regression on Tax Avoidance: Reviewed from Islamic Corporate Social Responsibility and Financial Ratio Analysis Restuti, Dwi Putri; Cahya, Bayu Tri; Amaroh, Siti
EQUILIBRIUM Vol 11, No 2 (2023): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v11i2.23340

Tax avoidance becomes unique because it is allowed in the sense that it does not violate the law. However, it is undesirable in practice because it affects the country’s revenue. This study experimentally investigates the relationship between Islamic corporate social responsibility, profitability, leverage, inventory intensity, capital intensity, and tax avoidance. This research employs a causal methodology and is quantitative. Only businesses listed on the Indonesian Islamic Stock Index (ISSI) were included in this analysis. The purposive sampling approach was employed to gather a sample of 15 companies for the 2016–2021 research period. Profitability has a negative impact on tax avoidance, leverage has a negative impact on tax avoidance, inventory intensity has a positive and significant impact on tax avoidance, capital intensity has no discernible impact on tax avoidance, and Islamic corporate social responsibility has no discernible impact on tax avoidance.

Laba Asuransi Jiwa Syariah Ditinjau dari Beban Klaim, Hasil Investasi, Underwriting, dan Inflasi Cahya, Bayu Tri; Habibah, Muzayyidatul; Restuti, Dwi Putri; Hanifah, Umi; Jannah, Ulfiyatul
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.21222

The profit-earning activity of an insurance company is important. Moreover, choosing a better variable can accurately assess the quality of the insurance company’s performance as illustrated by its profit. This study aims to empirically prove and interpret the effect of claim expenses, investment returns, underwriting, and inflation on profits. The population is a full Sharia life insurance company registered with the OJK for the 2016-2021 period, which was selected through purposive sampling and obtained from a sample of 30 annual financial reports. This research is quantitative research with a causality approach through hypothesis testing. The analysis was carried out through panel data regression analysis using EViews. The result of this study accepted one of the four hypotheses that investment returns affect sharia life insurance earnings. Conversely, claim expense, underwriting, and inflation do not affect sharia life insurance profits. Profit is a positive signal to influence outsiders’ assessment of the company’s performance. Proper management of funds can optimize sharia life insurance profits.

Panel Data Regression on Tax Avoidance: Reviewed from Islamic Corporate Social Responsibility and Financial Ratio Analysis Restuti, Dwi Putri; Cahya, Bayu Tri; Amaroh, Siti
EQUILIBRIUM Vol 11, No 2 (2023): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v11i2.23340

Tax avoidance becomes unique because it is allowed in the sense that it does not violate the law. However, it is undesirable in practice because it affects the country’s revenue. This study experimentally investigates the relationship between Islamic corporate social responsibility, profitability, leverage, inventory intensity, capital intensity, and tax avoidance. This research employs a causal methodology and is quantitative. Only businesses listed on the Indonesian Islamic Stock Index (ISSI) were included in this analysis. The purposive sampling approach was employed to gather a sample of 15 companies for the 2016–2021 research period. Profitability has a negative impact on tax avoidance, leverage has a negative impact on tax avoidance, inventory intensity has a positive and significant impact on tax avoidance, capital intensity has no discernible impact on tax avoidance, and Islamic corporate social responsibility has no discernible impact on tax avoidance.

Islamic Corporate Governance, Maqashid Syariah Index, Capital Structure, Firm Size, and Firm Value: An Empirical Analysis Cahya, Bayu Tri; Ulya, Vina Himatul; Ali, Nor Aishah Mohd; Lubis, Irma Suryani; Restuti, Dwi Putri
Talaa : Journal of Islamic Finance Vol. 4 No. 1: June 2024
Publisher : Department of Sharia Financial Management, Institut Agama Islam Negeri Sultan Amai Gorontalo, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54045/talaa.v4i1.755

This research investigates the relationship between Islamic corporate governance, the Maghasid Syariah Index, and capital structure on firm value with firm size as a moderating variable. This research uses a quantitative approach, namely secondary data from the company's annual report. The sample used in this research was 41 Sharia Commercial Bank companies registered with the OJK during 2019-2022, according to the sample selection criteria using purposive sampling. The analytical methods used are multiple linear regression analysis and moderated regression analysis. The study results show that Islamic corporate governance and capital structure have a positive and significant effect on firm value, while the Maghasıd Syariah Index does not affect firm value. The study results after the moderating variable show that firm size cannot moderate the Islamic Corporate Governance and Maghasıd Syariah Index on Firm value. Meanwhile, firm size can strengthen the relationship between capital structure and firm value.

EFEKTIVITAS TEORI KEYNESIAN DALAM MENINGKATKAN PERTUMBUHAN EKONOMI GLOBAL DI TENGAH RESESI DUNIA 2024 MELALUI KEBIJAKAN FISKAL: STUDI PADA NEGARA BERKEMBANG Fitria, Zahrotul; Restuti, Dwi Putri
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 10 No 01 (2025)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52062/keuda.v10i01.4329

Penurunan aktivitas perekonomian di berbagai sektor suatu negara menjadi tanda awal terjadinya resesi. Diperkirakan resesi ini akan terjadi secara global. Dalam konteks global, permasalahan ekonomi yang muncul semakin kompleks, tantangan yang dihadapi negara-negara berkembang semakin beragam. Resisi global tahun 2024 telah membawa dampak signifikan bagi perekonomian dunia. Resi tersebut ditandai dengan kontraksi output, pendapatan, lapangan kerja, dan perdagangan, biasanya disertai dengan penurunan aktivitas bisnis secara umum dan penurunan belanja konsumen. Selama resesi, ketika aktivitas ekonomi menurun, pembuat kebijakan sering kali beralih ke kebijakan fiskal sebagai alat untuk meningkatkan permintaan agregat, menciptakan lapangan kerja, dan meningkatkan pertumbuhan ekonomi. Kebijakan fiskal mempunyai peranan krusial dalam usaha mencapai pertumbuhan ekonomi yang berkelanjutan. Teori Keynesian menjadi sangat relevan dalam meningkatkan pertumbuhan ekonomi melalui kebijakan fiskal. Teori efektivitas Keynesian pada negara berkembang, Tiongkok, Nigeria dan Eropa dapat efektif dalam meningkatkan pertumbuhan ekonomi di dunia tengah resesif, namun harus tetap diterapkan sesuai dengan kondisi ekonomi dan sosial pada negara tersebut.

Harmoni Falsafah Adat Basandi Syarak-Syarak Basandi Kitabullah, Kearifan Lokal Tungku Tigo Sajarangan dan Keberlanjutan Ekonomi di Ranah Minangkabau Cahya, Bayu Tri; Maharany, Indah Dewi; Restuti, Dwi Putri
TSAQAFAH Vol. 21 No. 1 (2025): Tsaqafah Jurnal Peradaban Islam
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tsaqafah.v21i1.13238

The philosophy of Adat Basandi Syara' - Syara' Basandi Kitabullah is the culmination of the interaction, integration, and affiliation of Minangkabau customs that have existed since the ancestors and Islam that emerged later. At the level of implementation, this concept can be used as a pattern to improve the welfare of the people by focusing on the local economy, which is still based on the philosophy of adat. This research aims to explore practical concepts to enhance the role of Tungku Tigo Sajarangan in the sustainability of the local economy based on customary philosophy. This research uses a qualitative and phenomenological approach. The results from this study indicate that the Convergence of Tungku Tigo Sajarangan Based on Indigenous Philosophy indicates three points: Emphasizes the common interest based on the Quran and Hadith, the synergy of the three forces of the Minangkabau leadership system, and the Democratic leadership style reflected in deliberation. Further results found that the Foundation of Local Wisdom in Economic Sustainability in West Sumatra by the local government tries to restrict big retailers' domination, Local wisdom brought by the local tribe (minang) human intelligence, and those conditions create a competitive rivalry.

Telaah Ekonomi Islam mengenai Bantuan Sosial Program Keluarga Harapan (PKH) bagi Keluarga Pra Sejahtera di Margoyoso Pati Islamiyati, Diyan; Restuti, Dwi Putri
OECONOMICUS Journal of Economics Vol. 8 No. 2 (2024): (June) edisi 16
Publisher : Program Studi Ilmu Ekonomi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15642/oje.2024.8.2.86-101

This research aims to determine the implementation and realization of the Family Hope Program (PKH) social assistance towards the economy of underprivileged families in Margoyoso District, Pati Regency based on an Islamic Economics perspective. This research uses a qualitative approach and is supported by descriptive analysis. The research location is Margoyoso District, Pati Regency. The research subjects were PKH assistant coordinators, PKH assistants and PKH beneficiary families. Data collection techniques include observation, interviews and documentation. The research results show that: First, the Family Hope Program (PKH) social assistance in Margoyoso District, Pati Regency has been realized well and optimally, although there are several people who have met the requirements but are not yet included as PKH beneficiaries. Second, the Islamic Economic perspective regarding the Family Hope Program (PKH) social assistance can be seen from the rights of the community and the government's obligations, and can be implemented through the values of justice, responsibility, takaful, and conditional grants.

Kepercayaan Konsumen terhadap Produk Skincare Melalui Endorsement dari Influencer Muslim: Purchasing Confidence in Skincare Products Through Endorsements from Muslim Influencers Zenita, Berliana Priya; Restuti, Dwi Putri
EKOMABIS: Jurnal Ekonomi Manajemen Bisnis Vol. 5 No. 02 (2024): Ekomabis Edisi Juli 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/ekomabis.v5i02.1407

Kepercayaan Konsumen Terhadap Produk Skincare Melalui Endorsement dari Influencer Muslim. Banyaknya jumlah pengguna Instagram di Indonesia menciptakan sebuah fenomena baru seperti munculnya selebgram atau selebritis yang dikenal karena Instagram, online shop atau toko online yang menjual barang melalui akun di Instagram, endorsement, hingga paid promote. Penelitian ini bertujuan untuk mengetahui pengaruh endorsment dari influencer muslim terhadap purchasing confidence konsumen dalam membeli produk skincare. Metodologi yang digunakann pada penelitian ini yakni penelitian kualitatif dengan strategi naratif dari paradigma kontruktivisme. Penelitian menggunakan data primer dengan menggunakan teknik pengumpulan data yakni survei dan wawancara, baik secara offline maupun online melalui Whatsapp. Informan dari penelitian ini dari para wanita pengguna produk skincare, yang dipilih dan diambil melalui teknik pengambilan data Random Sampling yang dilakukan secara acak dengan memakai penamaan populasi yang menjadi target. Hasil dari penelitan ini yakni semua narasumber setuju dengan pemilihan influencer endorsment seorang muslim karena dapat mempengaruhi keputusan pembelian mereka dan ulasan testimoni dari customer yang lain juga mempengaruhi keputusan pembelian terhadap skincare. Studi ini memberikan wawasan baru dan penting mengenai preferensi dan perilaku konsumen millenial ketika membeli skincare. Consumer Trust in Skincare Products Through Endorsements from Muslim Influencers. The large number of Instagram users in Indonesia creates a new phenomenon such as the emergence of celebrities or celebrities known for Instagram, online shops or online stores that sell goods through accounts on Instagram, endorsements, to paid promotions. This study aims to determine the influence of endorsements from Muslim influencers on consumer purchasing confidence in buying skincare products. The methodology used in this study is qualitative research with a narative strategy from the constructivism paradigm. The study used primary data using data collection techniques, namely surveys and interviews, both offline and online via Whatsapp. The informants of this study were women users of skincare products, which were selected and taken through a random sampling technique using the naming of the target population. The result of this research is that all speakers agree with the selection of influencer endorsements of a Muslim because it can influence their giving decisions and testimonial reviews from other customers also influence the purchase decision of skincare. This study provides new and important insights into millennial consumer preferences and behaviors when buying skincare.

Title

Found 8 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 8 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 8 Documents
Search