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All Journal Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Manajemen Kesatuan Journal of Innovation in Management, Accounting and Business
Espa, Vitryan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Capital Structure, Liquidity and Company Size on Profitability Muzaki, Rifki Amrul; Damayanti, Fera; Espa, Vitryan
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Indonesian government has announced a policy regarding the plan to move the capital city to the National Capital, which is expected to affect the profitability of companies in the property and real estate sector. This study aims to determine and analyze the effect of capital structure, liquidity, and company size on the profitability of property and real estate companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Looking through a quantitative approach, data is processed and analyzed using statistical methods. The results of the study indicate that company size has a positive effect while the debt-to-equity ratio (DER) and current ratio (CR) have a negative effect on company profitability. Investors should consider paying attention to the balance between the use of debt, liquidity, and efficiency of company size when evaluating investment prospects. Future research can expand the scope and variables to provide a more comprehensive understanding of the factors that influence profitability in a company.
Faktor-Faktor yang Mempengaruhi Tax Avoidance Pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Lauwrence, Miske; Fahmi, Muhammad; Espa, Vitryan
Journal of Innovation in Management, Accounting and Business Vol. 4 No. 1 (2025)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v4i1.1179

Abstract

Pembangunan Nasional bertujuan meningkatkan kesejahteraan rakyat secara berkesinambungan, dengan pembiayaan sebagai aspek utama. Salah satu sumber pembiayaan utama adalah pajak, yang digunakan untuk mendukung pembangunan demi kepentingan bersama. Dalam melakukan kegiatan usaha, pajak dianggap sebagai beban usaha yang mengurangi laba bersih perusahaan, sehingga memunculkan tax avoidance. Tax Avoidance merupakan suatu strategi transaksi yang diterapkan dengan tujuan mengurangi beban pajak dengan memanfaatkan celah-celah (loophole) dalam peraturan perpajakan suatu negara. Tindakan ini dianggap legal secara hukum oleh para ahli pajak karena tidak melanggar ketentuan perpajakan yang berlaku. Penghindaran pajak sering dilakukan oleh Perusahaan supaya dapat memaksimalkan keuntungan, namun dengan tetap mematuhi ketentuan peraturan perpajakan yang berlaku. Penelitian ini bertujuan untuk menguji secara empiris mengenai pengaruh ukuran perusahaan, leverage, profitabilitas, dan sales growth terhadap tax avoidance. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020 sampai dengan tahun 2023. Teknik pengambilan sampel pada penelitian ini adalah purposive sampling dengan jumlah data sampel sebanyak 64 data. Pengujian hipotesis menggunakan metode analisis regresi linier berganda dan alat yang digunakan dalam menganalisis data dalam penelitian ini menggunakan aplikasi SPSS 26.0 for Windows. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh terhadap tax avoidance, leverage berpengaruh terhadap tax avoidance, profitabilitas tidak berpengaruh terhadap tax avoidance, dan sales growth tidak berpengaruh terhadap tax avoidance.
QUALITATIVE REVIEW OF MOSQUE FINANCIAL MANAGEMENT: Implementation of An Accounting System In Controlling Funds Arianto, Muhammad Rivaldi; Espa, Vitryan; Desyana, Gita
Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Vol. 8 No. 02 (2024): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v8i02.7312

Abstract

This research aims to analyze the implementation of the accounting system in controlling funds in mosques and assess the accountability level in mosque financial management. The open and accountable management of mosque finances is essential to maintaining the congregation's and stakeholders' trust. Qualitative methods were used in this research, using a case study approach at the Adda'watul Islamiyah mosque in Pontianak. Data was collected through intense interviews with the mosque committee and direct observation. The research results indicate that effective accounting system practices can improve control of mosque funds, reduce misuse of funds, and increase accountability of mosque committees. Several mosques that use an accounting system in an organized manner and accordance with applicable accounting standards have succeeded in presenting financial reports that are transparent and accountable. This research suggests that the mosque committee implement a more effective accounting system in order to improve control and accountability of mosque funds.
Co-Authors Angela, Nova Arianto, Muhammad Rivaldi Damayanti, Fera Desyana, Gita Lauwrence, Miske MUHAMMAD FAHMI Muzaki, Rifki Amrul Yantiana, Nella