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All Journal Kohesi: Jurnal Sains dan Teknologi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Selin
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Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Social Sciences Other

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POTENSI, TANTANGAN, DAN IMPLEMENTASI BLOCKCHAIN UNTUK PENGEMBANGAN APLIKASI DALAM ERA DIGITAL MODERN Lestari; Hutagalung, Endang Romauli Amen; Tambunan, Ucok Prima; Harianja, Paul; Selin; Sastra, Felia Gracia; Joosten
Kohesi: Jurnal Sains dan Teknologi Vol. 5 No. 3 (2024): Kohesi: Jurnal Sains dan Teknologi
Publisher : CV SWA Anugerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3785/kohesi.v5i3.7041

Abstract

Teknologi Blockchain telah menjadi inovasi yang menawarkan solusi untuk berbagai tantangan dan perkembangan dalam era digital. Penelitian ini bertujuan untuk memberikan pemahaman komprehensif tentang teknologi Blockchain, termasuk konsep dasar, karakteristik utama, dan studi kasus di berbagai sektor. Dengan menggunakan metode penelitian studi literature, penelitian ini akan menjelaskan elemen-elemen Blockchain seperti fungsi hash, jaringan peer-to-perr, dan mekanisme konsensus. Karakteristik utama Blockchain, termasuk desentralisasi, immutability, dan transparansi, untuk memahami keunggulan teknologi Blockchain dibandingkan sistem tradisional. Penelitian juga membahas berbagai jenis sistem Blockchain dari public Blockchain hingga permissioned private, serta impikasinya terhadap keamanan dan privasi data. Penelitian menjelaskan penerapan Blockchain di berbagai bidang, dengan fokus khusus pada sektor energi, pemerintahan, dan demokrasi. Tantangan dan peluang dalam implementasi Blockchain juga dibahas, termasuk masalah skalabilitas, regulasi, dan adopsi. Penelitian ini menyoroti potensi signifikan Blockchain dalam mentransformasi berbagai aspek kehidupan digital, dan pentingnya pendekatan yang hati-hati dan terencana dalam adopsi teknologi ini untuk memaksimalkan manfaatnya bagi masyarakat. Kata kunci : Blockchain, Desentralisasi, Keamanan, Adopsi Teknologi
Pengaruh Return on Assets, Arus Kas Operasi dan Kepemilikan Institusional Terhadap Tax Avoidance pada Perusahaan Energy yang Terdaftar di Bursa Efek Indonesia Periode 2022-2023 Selin; Purwo Atmojo; Ika Makherta S
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6864

Abstract

This study aims to determine the Effect of Return on Assets, Operating Cash Flow and Institutional Ownership on Tax Avoidance in Energy Companies Listed on the Indonesia Stock Exchange for the 2022-2023 Period. The sampling technique in this company uses purposive sampling. The data analysis techniques used in this study are Linear Regression Analysis, Classical Assumption Test, Determination Test and Hypothesis Test using the SPSS 25 application. Based on the results of the research that has been carried out, it shows that Return on Assets and Operating Cash Flow have no effect on Tax Avoidance, while Institutional Ownership has an effect on Tax Avoidance.
Pengaruh Return on Assets, Arus Kas Operasi dan Kepemilikan Institusional Terhadap Tax Avoidance pada Perusahaan Energy yang Terdaftar di Bursa Efek Indonesia Periode 2022-2023 Selin; Purwo Atmojo; Ika Makherta S
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6864

Abstract

This study aims to determine the Effect of Return on Assets, Operating Cash Flow and Institutional Ownership on Tax Avoidance in Energy Companies Listed on the Indonesia Stock Exchange for the 2022-2023 Period. The sampling technique in this company uses purposive sampling. The data analysis techniques used in this study are Linear Regression Analysis, Classical Assumption Test, Determination Test and Hypothesis Test using the SPSS 25 application. Based on the results of the research that has been carried out, it shows that Return on Assets and Operating Cash Flow have no effect on Tax Avoidance, while Institutional Ownership has an effect on Tax Avoidance.
Co-Authors Harianja, Paul Hutagalung, Endang Romauli Amen Ika Makherta S Joosten Joosten Lestari PURWO ATMOJO Sastra, Felia Gracia Tambunan, Ucok Prima