Sahputra, Muhammad Ridho
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Interaksi Profitabilitas dan Ukuran Perusahaan pada Strategi Penghindaran Pajak dengan Perspektif Manajemen SDM: The Interaction of Profitability and Company Size on Tax Avoidance Strategy from an HR Management Perspective Putri, Shelly Prahadian; Sahputra, Muhammad Ridho
Economic and Education Journal (Ecoducation) Vol. 7 No. 3 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i3.2544

Abstract

Penelitian ini dirancang untuk menganalisis bagaimana profitabilitas dan ukuran perusahaan mempengaruhi praktik penghindaran pajak, dengan mempertimbangkan perspektif manajemen sumber daya manusia. Data dikumpulkan melalui purposive sampling, mencakup 112 observasi dari 28 bank swasta non-syariah yang tercatat di Bursa Efek Indonesia selama periode 2021–2024. Analisis dilakukan menggunakan regresi linier berganda dengan bantuan aplikasi EViews versi 12. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap penghindaran pajak, sementara ukuran perusahaan memberikan pengaruh positif yang signifikan. Secara keseluruhan, kedua variabel ini secara simultan memberikan kontribusi signifikan terhadap tingkat penghindaran pajak.
ISLAMIC VALUES IN HUMAN RESOURCE MANAGEMENT PRACTICES: A SYSTEMATIC LITERATURE REVIEW Sahputra, Muhammad Ridho; Adawiyah, Robi'atul
I-Economics Vol 11 No 2 (2025): I-ECONOMICS: A Research Journal on Islamic Economics
Publisher : Islamic Economics Program, Faculty of Islamic Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/ieconomics.v11i2.31730

Abstract

This study systematically literature review (SLR) that examines the integration of Islamic values into human resource management (HRM) practices and their influence on organizational behavior. The SLR method is applied to select and analyze empirical articles from recent academic journals relevant to Islamic HRM and Organizational Behavior. The main focus is on how Islamic principles such as trustworthiness, justice, and excellence are implemented in HRM practices, including recruitment, training, development, leadership and employee behavior, such as work commitment, job satisfaction, motivation, and work ethics. Out of 285 articles screened, 14 met the inclusion criteria, with a dominant contextual focus on Indonesia, Malaysia, and the Middle East which growth of Islamic finance, halal industries, and Islamic social institutions has intensified the need for human resource systems. This geographical concentration highlights both the applicability and the current limitation in generalizability of findings. The analysis reveals that Islamic-based HRM fosters a harmonious organizational culture, enhances employee productivity, and strengthens organizational loyalty. Ethical leadership guided by Islamic values is pivotal in promoting sustainable organizational behavior. This study enriches management literature by integrating a religious perspective often overlooked in mainstream HRM and organizational studies. It also provides practical guidance for organizations in Muslim-majority regions to align HRM practices with Islamic values for superior and sustainable performance.