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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang DERIVATIF Jurnal Akuntansi dan Pajak JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Riset Akuntansi dan Keuangan SAR (Soedirman Accounting Review): Journal of Accounting and Business Kompartemen : Jurnal Ilmiah Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat Scientific Journal of Reflection : Economic, Accounting, Management and Business SENTRALISASI Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH EconBank : Journal Economics and Banking International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Jurnal Akademi Akuntansi (JAA) Jurnal EK dan BI Community Development Journal: Jurnal Pengabdian Masyarakat Al-Muamalat: Jurnal Hukum dan Ekonomi Syari'ah RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Akuntansi Keuangan dan Bisnis Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Accounting and Finance Management (JAFM) Innovation Business Management and Accounting Journal Asian Journal of Management Analytics Safari : Jurnal Pengabdian Masyarakat Indonesia Prosiding Seminar Nasional Hasil-hasil Penelitian dan Pengabdian Pada Masyarakat Paradoks : Jurnal Ilmu Ekonomi IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Riset Akuntansi dan Keuangan Indonesia JIFA (Journal of Islamic Finance and Accounting)
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Journal : Indonesian Journal of Business Analytics (IJBA)

Factors Affecting the Financial Distress Conditions of Property and Real Estate Companies During the Covid-19 Pandemic Period 2019 – 2021 Athila Namira Awandini; Hadi Pramono; Iwan Fakhruddin; Nur Isna Inayati
Indonesian Journal of Business Analytics Vol. 3 No. 1 (2023): February 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i1.2309

Abstract

The purpose of this study is to find out and obtain empirical evidence of the influence of factors represented by liquidity, leverage, cash flow, and sales growth on financial distress conditions in property and real estate companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used was purposive sampling technique in order to obtain a sample of 113 companies that met the criteria. The data analysis technique used is multiple regression. The results of this study indicate that liquidity has a positive effect on financial distress. Meanwhile, leverage has a negative effect on financial distress. Cash flow and sales growth have no effect on financial distress.
The Effect of Financial and Non-Financial Performance on Islamic Social Reporting Caesara Insan Juniar; Iwan Fakhruddin; Suryo Budi Santoso; Siti Nur Azizah
Indonesian Journal of Business Analytics Vol. 3 No. 2 (2023): April, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i2.2223

Abstract

The development of sharia banking is the reason for the need for disclosure of social responsibility in accordance with sharia principles. This study aims to empirically examine the influence of Profitability, Liquidity, Leverage and Sharia Supervisory Board Size on Islamic Social Reporting in Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK). The theoretical basis used in this research is Legitimacy Theory and Shari'ah Enterprise Theory. This study used a purposive sampling method so that a sample of 11 banks was obtained during the 2017-2021 period. In this study using secondary data and data analysis method used is multiple linear analysis. The research results show that Profitability has a negative and significant effect on Islamic Social Reporting and Liquidity has a positive and significant effect on Islamic Social Reporting . Meanwhile, Leverage and Size of the Sharia Supervisory Board each do not have a significant effect on Islamic Social Reporting.
The Effect of Sharia Supervisiory Board Size and the Health Ratio of Bank Sharia to Profitability Prisylia Putri; Iwan Fakhruddin; Suryo Budi Santos; Nur Isna Inayati
Indonesian Journal of Business Analytics Vol. 3 No. 3 (2023): June 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i3.2426

Abstract

The purpose of this study to analyze the effect of the SSB size and financial performance on profitability as measured using Return On Assets (ROA) in Islamic public banking in Indonesia for the 2017-2021 period and prove the hypothesis. Quantitative descriptive research method using secondary data obtained from the official financial reports of each Islamic Commercial Bank. Purposive Sampling was used in this study, so that the number of samples was 11 Islamic Commercial Banks. The statistical test results show that the DPS, CAR, NPF and BOPO variables each have a negative effect on ROA. While the FDR variable has no effect on ROA.
The Determinants of Transfer Pricing in Energy Sector Companies Listed on the Indonesian Stock Exchange Kusbandiyah, Ani; Fakhruddin, Iwan; Mudjiyanti, Rina; Priyanto, Eko
Indonesian Journal of Business Analytics Vol. 4 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i1.8135

Abstract

This study examines "Determinant Analysis of Transfer Pricing in Energy Sector Companies Listed on the Indonesia Stock Exchange in Energy Sector Companies". The formulation of the problem that will be studied in this research is: Does multinationality, tax haven and yhin capitalization have a positive effect on transfer pricing. And the research objective is to test and find empirical evidence of the effect of multinationality, tax havens, thin capitalization can affect transfer pricing. The sample in this study is the energy sector companies, the data that fits the sample criteria is 38 data. The analytical method used in processing the data uses multiple linear analysis. The results showed that multinationality and thin capitalization had a positive effect on transfer pricing, and tax heaven had no positive effect on transfer pricing. The results of this study are multinationality and thin capitalization have a positive effect on transfer pricing. This result is in accordance with Afifah & Prastiwi (2019) which states that multinational companies have easier access to external funding than domestic companies because funding can be obtained from various sources from the country where the company's affiliation is established.
Co-Authors Ailsa Nadiyah Shabrina Akbar Nugroho, Andes Amany, Ashilla Nadiya Amir Amir Amir Ani Kusbandiyah Anindita, Rizka Annisa Ilma Hartikasari Arafah, Monalisa Dinda Arbi Arsi Ave Noor Athila Namira Awandini Aushaf, Wishal Dafa Azmi Fitriati Budi Santoso, Suryo Caesara Insan Juniar Chandra Budi Oktavionita Damayanti, Desi Fitria Depriska Lailatul Aroof Desi Novita Sari Desi Rahmawati Dirgantari, Novi Dwi Shafamega Azzahra Dwi Winarni Dwi Winarni Dwi Winarni* Eka Yeni Salasatie Eko Hariyanto Eko Haryanto Eko Priyanto Erny Rachmawati Erny Rachmawati Fachri Ramadhan, Hafidz Fatmasari Sukesti Fatmawati, Erina Farah Fitriati, Azmi Hadi Pramono Hadi Pramono Hapsari, Ira Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hari, Minti Hartikasari, Annisa Ilma Hasan Abdur Rohman Lutfi Hayuningtyas, Faizah Diah Hening Adisma, Tiara Hepy Dwi Aranita Herni Justiana Astuti Hernugraheni, Citra Ian Himawan Susanto Ilham Nurhabibie Imam Faisal Hamzah Inayati, Nur Isna Ira Hapsari Irawan, Dedy Joko Setyadi, Edi Kharisma, Billy Widoera Khasanah, Lukluul Lufitasari, Nindy Luthfi Zamakhsyari mardaniaswari, attala Mintaraga Eman Surya Mudjiyanti, Rina Naelati Tubastuvi Norwani, Norlia Mat Novi Dirgantari Nur Aini, Roziana Nur Isna Inayati Pamuji, Rizti Mugi Pandansari, Tiara Pangestuti, Ana Fauziah Permana, Ghozy Agung Pratama, Bima Cinintya Prisylia Putri Rafli Hafiz Ramadhan Rahmah, Giyanti Ratna Sari, Wulan Rina Mudjiyanti Roqijah, Ifa Santoso, R Ery Wibowo Agung Santoso, Selamet Eko Budi Saputri, Elinda Dwi Agus Setyadi, Edi Joko Setyono, Didi Shofiyatun, Yeni Silvia Rosalina Siti Nur Azizah Siti Nur Azizah, Siti Siti Nur Azizah, Siti Nur Sitoresmi, Dyah Sri Wahyuni Suryo Budi Santos Suryo Budi Santoso SURYO Budi Santoso Tri Purwanti Tukhfatul Aeny Ulvatiani , Huti Wahyu Triana Wawan Sadtyo Nugroho, Wawan Sadtyo Wida Purwidianti Yeni Shofiyatun Yudi Firmansyah, Difandika Yugi Maheswari ES Zainavy, Shafa Fadia