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All Journal Jurnal Manajemen Pendidikan Islam Darussalam (JMPID) Journal of Research and Publication Innovation JAKBS Tadris: Manajemen Pendidikan Islam
Nisak Ruwah Ibnatur Husnul
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Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH FINANCIAL DISTRESS, FIRM RISK DAN CAPITAL INTENSITY TERHADAP TAX AGGRESSIVENES (Studi Empiris Pada Perusaahaan Manufaktur Non Cyclical Yang Terdaftar Di BEI Tahun 2019-2023) Zulfan Izulsalam; Nisak Ruwah Ibnatur Husnul
Journal of Research and Publication Innovation Vol 3 No 1 (2025): JANUARI
Publisher : Journal of Research and Publication Innovation

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Abstract

This research aims to determine the effect of financial distress, firm risk and capital intensity on tax aggressiveness in companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The population in the study were 14 manufacturing companies in the Cylica sub-sector and components registered in the 2019-2023 period. This research is quantitative research using secondary data by collecting it via www.idx.co.id to get the information needed about the company. The amount of data required is 70, consisting of the 2019-2023 period and 14 companies. The sampling process uses purposive sampling. The researcher tested the F statistic with the aim of finding out whether there was a significant joint influence between the independent variables and was able to predict tax aggressiveness statistically. Hypothesis testing with the t test basically shows how much influence an individual independent variable has in explaining the dependent variable. The data analysis technique used is multiple linear regression analysis using the E-views version 10 program as a data analysis tool. The population in this research is all manufacturing companies in various industries from 2018 to 2019. 2023 which are listed on the Indonesian Stock Exchange (BEI). The results of this research partially show that financial difficulties, company risk and capital intensity have no effect on tax aggression. Meanwhile, the research results simultaneously show that Financial Distress, Firm Risk and Capital Intensity influence Tax Aggressiveness
Pengaruh Ukuran Perusahaan, Intensitas Modal, Dan Risiko Perusahaan Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals Sub Sektor Makanan dan Minuman Periode Tahun 2019-2023) Dian Hartati; Nisak Ruwah Ibnatur Husnul
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 3 (2024): Oktober - Desember
Publisher : CV. ITTC INDONESIA

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This research aims to determine the influence of Firm Size, Capital Intensity, and Company Risk on Tax Avoidance. This research uses quantitative research, with secondary data. The research data source was obtained from non-cyclical consumer sector companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for 5 years between 2019-2023. The sample selection method used in this research was a purposive sampling method so the samples obtained using this method were 11 companies. The results of this research simultaneously show that the variables of Firm Size, Capital Intensity, and Company Risk on Tax Avoidance. Partial research results: Firm Size, Capital Intensity have a significant negative influence on earnings management. Meanwhile, Company Risk variable has a significant positive effect on Tax Avoidance.
The Influence Of Curriculum Management And Student Achievement In Enhancing Quality Education In The Era Of Digital Transformation Muhamad Akpan Pauzi; Emaliana Gustiani; Zaera Khuswatun Khasanah; Nisak Ruwah Ibnatur Husnul
Jurnal Manajemen Pendidikan Islam Darussalam Vol. 7 No. 2 (2025): September 2025
Publisher : Universitas KH. Mukhtar Syafaat Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jmpid.v7i2.4132

Abstract

The digital transformation in education demands a strategic synergy between curriculum management and the enhancement of student achievement to ensure sustainable education quality. This study aims to analyze the synergy between curriculum management and student achievement in promoting quality education in the digital transformation era, using MI Nurul Falah Ciater as a case study. The research employed an associative quantitative approach. The subjects of the study were teachers, while the objects included curriculum management, student achievement, and education quality. The population consisted of 56 teachers, with a sample of 31 teachers selected through random sampling. The data collection technique was carried out through the distribution of questionnaires using a Likert scale. The data analysis utilized descriptive statistics and multiple linear regression, with instrument quality tested through validity and reliability tests, and classical assumption tests including normality, multicollinearity, and heteroscedasticity tests. The results of the study indicate that: (1) partially, there is a significant effect of curriculum management on the quality of education, as evidenced by a t-value of 2.742 > 2.048 and a significance value of 0.011 < 0.05; (2) partially, there is a significant effect of learning achievement on the quality of education, as evidenced by a t-value of 3.550 > 2.048 and a significance value of 0.001 < 0.05; and (3) simultaneously, there is a significant effect of curriculum management and student achievement on the quality of education, as evidenced by an F-value of 33.521 > 3.34 and a significance value of 0.001 < 0.05. Based on these findings, it is recommended that primary education institutions such as MI Nurul Falah Ciater strengthen the coordination and implementation of adaptive curricula and develop integrated strategies to enhance student achievement through the utilization of digital technology.
Strategi Peningkatan Kepuasan Mahasiswa MPI: Pelayanan Akademik dan Fasilitas Sebagai Faktor Kritis Rahma, Mila Rahma Tanjung; Nur Aisyah Camelia; Kholifah Dwi Dianti; Nisak Ruwah Ibnatur Husnul
Tadris: Jurnal Manajemen Pendidikan Islam Vol. 4 No. 2 (2025): Tadris: Jurnal Manajemen Pendidikan Islam
Publisher : Program Studi Manajemen Pendidikan Islam

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Abstract

This study aims to determine the influence of academic service quality and learning facilities on the satisfaction of students in the Islamic Education Management (MPI) Study Program at Pamulang University. The research employed an associative quantitative approach, with the population consisting of all sixth-semester MPI students. A random sampling technique was used to select 33 students as research respondents. Data were collected through the distribution of closed-ended questionnaires using a Likert scale. Prior to analysis, the research instruments were tested for validity and reliability. The collected data were then analyzed using SPSS version 25, which included classical assumption tests, multiple linear regression analysis, partial t-tests, and simultaneous F-tests. The results indicate that academic service quality has a significant effect on student satisfaction, as shown by a significance value of 0.005 < 0.05. In contrast, learning facilities do not have a significant effect, with a significance value of 0.436 > 0.05. However, both independent variables simultaneously have a significant effect on student satisfaction, with a significance value of 0.000 < 0.05. The coefficient of determination (R²) is 0.647, which means that 64.7% of the variation in student satisfaction can be explained by the quality of academic services and learning facilities, while the remaining 35.3% is influenced by other factors outside the model. Therefore, academic service quality is proven to be the dominant factor affecting student satisfaction, while learning facilities did not show a significant contribution in this study.
Co-Authors Dian Hartati Emaliana Gustiani Kholifah Dwi Dianti Muhamad Akpan Pauzi Nur Aisyah Camelia Rahma, Mila Rahma Tanjung Zaera Khuswatun Khasanah Zulfan Izulsalam