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All Journal Islamic Economics and finance in Focus (IEFF) IECON: International Economics and Business Conference
Shitny Dwi Istiasih
Unknown Affiliation
Religion Economics, Econometrics & Finance Social Sciences

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PENGARUH PAJAK DAN ZAKAT TERHADAP KONSUMSI DI INDONESIA Shitny Dwi Istiasih; Munawar
Islamic Economics and finance in Focus Vol. 1 No. 3 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ieff.2022.01.3.09

Abstract

This study aims to determine whether there is an effect of taxes and zakat on consumption in Indonesia. This study uses secondary Time Series data during the observation period, namely 2001-2020 in quarterly form. Based on the results of the analysis, it can be concluded that the income variable has a significant effect on consumption in Indonesia in the long and short term. Furthermore, the tax variable shows significant results in the long term and has no significant effect in the short term. Meanwhile, the zakat variable does not show an effect on consumption. There are several allegations that the zakat variable is not significant to consumption, namely 1) the neutralization of the total effect of zakat and 2) caused by the small number of zakat collection and distribution. In this study it can be suggested that the government, optimizing the collection of taxes and zakat can be further strengthened. For example, reporting and evaluation on zakat, the importance of integrated reporting is due to the lack of public trust in paying zakat through institutions.
Technological Capital, Liquidity, and Board Size: Impact on Firm Value Ingkak Chintya Wangsih; Rosidawaty; Zulfikar Ikhsan Pane; Shitny Dwi Istiasih
IECON: International Economics and Business Conference Vol. 3 No. 2 (2025): International Conference on Economics and Business (IECON-3)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/3b5xbp91

Abstract

This study explores the impact of technological capital, the current ratio, and the board of commissioners on the firm value of companies listed on the jakarta islamic index (jii) over the period from 2019 to 2023. A total of 75 annual reports were selected using purposive sampling. A quantitative research design is employed, using panel data from 16 companies selected through purposive sampling based on specific criteria such as availability of consistent financial reports, financial stability, and membership in the jii. The study uses technological capital disclosure, the current ratio, and the size of the board of commissioners as independent variables, with firm value, measured by the price to book value (pbv) ratio, as the dependent variable. Data are analyzed using eviews version 10. The findings reveal significant relationships between technological capital disclosure and firm value, underscoring the importance of technological adaptation and the technological educational background of the board of directors. This study contributes to understanding the dynamics of technology-driven strategies and governance in enhancing firm value in the context of indonesian islamic capital markets.
Co-Authors Ingkak Chintya Wangsih MUNAWAR Rosidawaty Zulfikar Ikhsan Pane