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All Journal JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Maaliyah
Arif Hartono
Muhammadiyah University of Ponorogo
Religion Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH INTENSITAS ASET TETAP, LEVERAGE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE DENGAN PERTUMBUHAN PENJUALAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI TAHUN 2017-2020 Erni Ayu Mustikasari; Arif Hartono; Titin Eka Ardiana
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 3, No 1 (2023): Februari
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v3i1.4949

Abstract

This study aims to determine how the effect intensity of fixed asset, leverage, and profitability with tax avoidance. In addition, this study also aims to determine whether sales growth can moderate relation between intensity of fixed asset, leverage and profitability with tax avoidance. The population used in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Collecting data in this study using documentation techniques obtained from the official website of the Indonesia Stock Exchange (IDX) through the link www.idx.co.id. The sample selection used purposive sampling technique. The analytical method used is multiple linear analysis using the statistical application of SPSS Version 26. The result of hypothesis testing indicate that the intensity of assets has no effect on tax avoidance, while leverage and profitability have negative effect on tax avoidance. Sales growth cannot moderate the relationship between fixed assets intensity and tax avoidance. However, sales growth can strengthen the relationship between leverage and tax avoidance and can weaken the relationship between profitability and tax avoidance. 
Pengaruh Kinerja Keuangan Terhadap Pertumbuhan Laba pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2017-2020 Harum Nuryana; Arif Hartono; Nur Sayidatul Muntiah
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 2, No 2 (2022): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v2i2.4972

Abstract

This study aims to determine how the influence of Banking Ratio (BR), Primary Ratio (PR) and Net Profit Margin (NPM) on the profit growth of banking companies. The population used in this study are banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Data collection uses documentation techniques obtained from the official website of the Indonesia Stock Exchange (IDX) via the www.idx.co.id link. Collecting data in this study using purposive sampling technique. The sample obtained in accordance with the specified criteria as many as 28 companies. The analytical method used is multiple linear analysis using the statistical application of SPSS Version 26. The results showed that partially the Banking Ratio (BR) and Primary Ratio (PR) variables had no effect on profit growth, Net Profit Margin (NPM) partially affected profitability. Meanwhile, the variables of Banking Ratio (BR), Primary Ratio (PR) and Net Profit Margin (NPM) have an effect on profit growth.
Analysis of Sharia Principles Implementation in Istishna' Contracts and Its Impact on Customer Satisfaction: A Qualitative Descriptive Study at PT. Mari Beri Faedah Aan Fajar Wijaya; Sri Hartono; Arif Hartono
Maaliyah: Journal of Islamic Economic Law and Islamic Finance Vol. 1 No. 2 (2025): Maaliyah: Journal of Islamic Economic Law and Islamic Finance
Publisher : Universitas Darunnajah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61159/maaliyah.v1i2.714

Abstract

This study analyzes the implementation of sharia principles in the istishna' contract and its impact on customer satisfaction at PT. Let's Give Benefits (MARIFA). This study aims to map the integration of the principles of Rabbaniyyah, Akhlaqiyyah, Waqi'iyyah, and Insaniyyah in the framework of istishna' and uncover their contribution in shaping holistic customer satisfaction. We used a descriptive qualitative approach with ethnographic methods, collecting data through participatory observation and in-depth interviews with 13 informants from directors, employees, and customers. Data analysis to obtain comprehensive findings. The results of the study revealed that MARIFA has succeeded in operationalizing the four sharia principles. The Rabbaniyyah principle gives rise to spiritual satisfaction through usury-free transactions and the creation of "houses of blessings". Akhlaqiyyah builds customer trust through integrity and professional responsibility. Waqi'iyyah allows for realistic adaptation to customer needs and constraints, while Insaniyyah fosters emotional loyalty through inclusive service and a personal touch. However, the study also identified operational friction points, such as internal coordination challenges and variations in principle understanding at the field level, that mediate ideality with practice. Our discussions highlighted that customers' perceived sharia compliance creates unique value that goes beyond mere functional satisfaction. In conclusion, the integration of sharia principles in the istishna' contract contributes significantly to the realization of holistic customer satisfaction. The implications of this study offer an operational roadmap for the Islamic property industry. Future research is suggested to conduct multi-case studies, quantitative data triangulation, and exploration of value internalization in employees to enrich the findings.
Implementation of Sharia Maqashid in Household Financial Management: A Study on Women Members of the Aisyiyah Ponorogo Regional Leadership Evilia Khoirun Nisa; Arif Hartono; Adib Khusnul Rois
Maaliyah: Journal of Islamic Economic Law and Islamic Finance Vol. 1 No. 2 (2025): Maaliyah: Journal of Islamic Economic Law and Islamic Finance
Publisher : Universitas Darunnajah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61159/maaliyah.v1i2.715

Abstract

This study examines the implementation of Maqashid Syariah principles in household financial management, focusing on women members of the Ponorogo Aisyiyah Regional Executive (PDA). The goal is to analyze financial practices, evaluate the application of Maqashid Sharia, and identify the role of Aisyiyah membership. This study uses a phenomenological qualitative approach by collecting primary data through in-depth interviews and observations of seven key informants who were purposively selected. The researcher analyzed the data through the stages of reduction, presentation, and conclusion verification. Key findings revealed that members implemented strategic financial management and aligned with the five goals of Maqashid Sharia. They diversify sources of income, prioritize spending (basic needs, religion, education), and invest in sharia instruments such as gold and land. The study also identifies mechanisms for operationalizing religious principles, such as the "logistics of faith" where religious obligations become a fixed budget post. Further analysis shows a model of collaborative financial stewardship between husband and wife and the strategy of building "layered resilience" through a combination of tangible and intangible assets. However, participants faced a "digital-sharia dilemma", which is the challenge of maintaining financial discipline in the era of digital consumerism. In conclusion, the principles of Maqashid Syariah have proven to be operationalized in household financial management, although contemporary Islamic financial literacy education is needed to answer digital challenges. This study recommends a follow-up study with a mixed-methods approach to explore the dynamics of the integration of the five aspects of hifz in maqashid sharia more comprehensively.
Co-Authors Aan Fajar Wijaya Adib Khusnul Rois Erni Ayu Mustikasari Evilia Khoirun Nisa Harum Nuryana Nur Sayidatul Muntiah Sri Hartono Titin Eka Ardiana