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All Journal Jurnal Kajian Akuntansi dan Auditing Abdimisi Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab Jurnal Akuntansi Keuangan Dan Perpajakan
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Pengaruh Sales Growth, Capital Intensity, Dan Inventory Intensity Terhadap Tax Avoidance Laela Komalasari; Suharna
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 2 (2024): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakp.v1i2.75

Abstract

This research aims to analyze the influence of sales growth, capital intensity and inventory intensity on tax avoidance in companies. Tax avoidance is a company's attempt to minimize tax liabilities by exploiting loopholes in tax regulations without breaking the law. Factors such as the influence of sales growth, capital intensity and inventory intensity are thought to have a significant impact on the tax avoidance strategy adopted by the company. The research uses quantitative methods with secondary data obtained from the financial reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis technique used is multiple linear regression to test the relationship between the independent variable and the dependent variable. The Sales Growth variable is measured based on the company's revenue growth from year to year, Capital Intensity is measured by comparing fixed assets with total assets, while Inventory Intensity is calculated based on the proportion of inventory to total assets. The research results show that sales growth, capital intensity and inventory intensity simultaneously influence tax avoidance. Partially, sales growth does not show a significant influence on tax avoidance. Capital Intensity was found to have a significant influence, where companies with high capital intensity were more likely to practice tax avoidance. However, Inventory Intensity did not show a significant influence on tax avoidance in this research. Overall, this research provides insight into the factors that influence tax avoidance behavior in companies, as well as practical implications for regulators and company management in understanding the dynamics of tax management.
PENGARUH PERTUMBUHAN PERUSAHAAN, KEBIJAKAN DEVIDEN, DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN SHAFIRA REFIANA, DIAN; Suharna
Jurnal Kajian Akuntansi dan Auditing Vol. 20 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v20i1.124

Abstract

Financial performance is very important for companies to find out the extent to which the company has implementend it properly and correctly, so it is used by management in making financial decisions, especially profitability conditions, capital adequacy and liquidity conditions. This research aims to determine and provide empirical evidence or the influence of company growth, dividend policy, and capital structure on financial performance in non-cyclical consumer companies in the food and beverage sector to the 2018-2022 period. This researvh method is quantitative using secondary data obtained from the Indonesian Stock Exchange (IDX) and on the official website of each company with purposive sampling and the final sampel obtained was 18 companies and the total number of observation data was 90 data. The data analysis technique uses panel data regression analysis with the help of the EViews 12 program. The results of this research show that partially company growth, dividend policy, and capital structure have a significant effect on financial performance
Peran Akuntansi dalam Membentuk Disiplin dan Tanggung Jawab Financial Remaja SMK IPTEK Tangsel Syamsuri, Syamsuri; Suharna; Helmi Purba, Sofyan
Abdimisi Vol. 7 No. 1 (2025): Abdimisi
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/abms.v7i1.55610

Abstract

Students at SMK IPTEK Tangerang Selatan still face limited understanding of the importance of accounting in everyday life. Many of them have not developed consistent financial management habits, tend to spend money impulsively, and are often unaware of the long-term consequences of undisciplined financial behavior. This situation may hinder their readiness to continue their studies or enter the workforce, where independence and financial responsibility are essential competencies. This community service program aims to improve students’ knowledge and skills in applying basic accounting principles while fostering discipline and financial responsibility in managing personal funds. To achieve these goals, the program includes interactive workshops, hands-on practice in daily financial recording, pocket-money management simulations, and group discussions that help students reflect on their financial habits. These methods provide practical experience in preparing simple financial notes and reports, allowing students to understand the real benefits of accounting. The program’s contribution is not only reflected in the development of students’ competencies but also in the creation of a practical learning module that teachers can use for future activities. Through this initiative, the program is expected to cultivate a culture of financial discipline within the school environment and better prepare students to face economic challenges in the future. Keywords: Accounting; Discipline; Responsibility; Financial
Ritual Perkawinan Adat dan Penalaran Hukum Islam: Analisis 'Urf tentang Tradisi Nipa'bajikang di kalangan Komunitas Muslim di Kabupaten Gowa Amelia, Reski; Chotban, Sippah; Suharna
Shautuna: Jurnal Ilmiah Mahasiswa Perbandingan Mazhab VOLUME 7 ISSUE 2, MAY 2026
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/shautuna.v7i2.56866

Abstract

This article discusses the traditional Nipa'bajikang wedding ritual practiced by the Je'ne Madingin Muslim community in Gowa Regency, Indonesia, within the framework of Islamic law reasoning based on the concept of 'urf. The main problem of this research is how the position of the Nipa'bajikang tradition in Islamic law and the extent to which the practice of the ritual can be classified as 'urf sahih or 'urf fasid. This research aims to analyze the form and meaning of the implementation of the Nipa'bajikang ritual, examine the views of religious leaders on the tradition, and assess its conformity with the principles of Islamic sharia through the 'urf approach. The research method used is qualitative with a descriptive-analytical approach. Data was obtained through field observations, in-depth interviews with traditional leaders, religious leaders, and communities, and documentation studies. The analysis was carried out by examining ritual practices against the principles of monotheism, prayer orientation, and benefit as the main parameters in the theory of 'urf. The results of the study show that the Nipa'bajikang ritual is understood and carried out as a medium of prayer and plea for blessings to Allah SWT., without belief in the supernatural power in the symbolic elements used. In addition, this ritual serves to strengthen ukhuwah, ta'awun, and social solidarity in the local Muslim community. Based on the criteria of 'urf, the tradition of Nipa'bajikang is categorized as 'urf sahih because it fulfills the elements of social enforcement, utility, and conformity with the principles of Islamic law. The implications of this study confirm the relevance of the concept of 'urf as a socio-legal framework in assessing local cultural practices and supporting the development of contextual Islamic legal reasoning in Indonesian Muslim society.
Co-Authors Amelia, Reski Chotban, Sippah Helmi Purba, Sofyan Laela Komalasari SHAFIRA REFIANA, DIAN Syamsuri