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THE EFFECT OF AUDIT COMMITTEE, POLITICAL CONNECTION AND ISLAMIC CORPORATE GOVERNANCE ON TAX AGGRESSIVENESS AT ISLAMIC BANKS IN INDONESIA Raudhatinur; Rahmiatul Aula; Venna Maulida Mustika
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 2 (2025): JANUARY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i2.667

Abstract

This study aims to examine the effect of audit committee, political connection and islamic corporate governance on tax aggressiveness at islamic banks in Indonesia. The population in this study is Bank General Sharia Which is registered with the Financial Services Authority. The sampling technique was carried out using purposive sampling technique. The companies used as samples in this study have the following criteria (1) Sharia banking companies registered with the Financial Services Authority from 2021-2023 (2) Islamic banking companies that provide complete financial reports and in accordance with the needs of research variables during the 2021-2023 research period. The research data uses secondary data, namely the Islamic Banking Financial Report in Indonesia with a research method using multiple linear regression analysis with SPSS 26. The result of this research showed that collectively and partially the audit committee, political connections and islamic corporate governance have simultaneous effect on tax aggressiveness at islamic banks in Indonesia
THE EFFECT OF COMPENSATION AND CAREER OPPORTUNITIES ON JOB SATISFACTION OF EMPLOYEES OF THE LHOKSUKON SHARIA COURT, NORTH ACEH REGENCY Sutan Febriansyah; Yusnidar; Almunadiya; Rahmiatul Aula; Raudhatinur; Raudhatul Jannah
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 7 (2025): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i7.1272

Abstract

In the modern era, human resource development is very important and crucial because it produces employees who are innovative, creative, have initiative, able to solve problems, have broad expertise, and have extraordinary work abilities. The purpose of this study is to determine whether Motivation and Job Satisfaction Influence the Performance of Employees of the 92nd Representative Office of Bank Indonesia Lhokseumawe. Sample determination uses the slovin formula with a sample size of 1,000 people. The results of the study say that Motivation and Job Satisfaction have a positive and significant effect on the Performance of Employees of the Lhokseumawe Representative Office of Bank Indonesia. In the Anova test or F-test, motivation and job satisfaction together have a significant effect on the Performance of Employees of the Lhokseumawe Representative Office of Bank Indonesia. Determination of the results of the data study shows that the R2 value is 0.578 or 57.8%, this illustrates that the influence of Motivation and Job Satisfaction on the Performance of Employees of the Lhokseumawe Representative Office of Bank Indonesia is 57.8% and the remaining 42.3% is influenced by other unknown variables and is not included in this regression analysis.
THE INTEGRATION OF ESG REPORTING IN ACHIEVING SUSTAINABLE ECONOMIC DEVELOPMENT: A GLOBAL LITERATURE REVIEW Safwan; Almunadiya; Rahmiatul Aula; Raudhatinur; Mauliza Sari
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 7 (2025): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i7.1274

Abstract

The growing urgency of sustainable economic transformation has positioned green accounting as a vital mechanism linking corporate behavior to sustainable development. This study aims to explore how green accounting contributes to sustainable economic development through a systematic literature review (SLR) of 85 Scopus-indexed studies published between 2015 and 2024. The analysis integrates perspectives from accounting, management, and development economics to identify theoretical and practical linkages. Findings reveal that green accounting enhances sustainable economic performance by promoting environmental efficiency, resource accountability, and innovation in corporate governance (Mishra et al., 2022). However, challenges such as the absence of uniform reporting standards, limited institutional capacity, and weak regulatory enforcement hinder its full implementation, especially in developing economies (Qian et al., 2022). Furthermore, integrating green fiscal policies and ESG reporting frameworks strengthens the connection between corporate sustainability and macroeconomic growth (Wang & Li, 2022). This study contributes by bridging disciplinary gaps and offering a conceptual framework that positions green accounting as a catalyst for inclusive, transparent, and sustainable economic growth. It provides practical implications for policymakers and organizations aiming to align financial systems with long-term environmental and developmental goals.
THE EFFECT OF SERVICE QUALITY AND CUSTOMER VALUE ON CUSTOMER SATISFACTION AT PT. BANK SYARIAH INDONESIA TBK KCP PEUDADA, BIREUEN DISTRICT Azhari; Yusnidar; Raudhatinur; Khairul Umam
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 7 (2025): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i7.1275

Abstract

Companies must have clear long-term goals. Companies must strive to generate as much profit as possible. A customer-oriented approach should be implemented more systematically to be more effective. Because the majority of Indonesia's population is Muslim, the Islamic banking market in Indonesia is very large. Most banks use an interest system, but Islamic banks use a profit-sharing system. The purpose of this study was to determine whether service quality and customer value affect customer satisfaction at PT. Bank Syariah Indonesia Tbk KCP Peudada, Bireuen Regency. The method in determining the number of samples used Cochran as many as 97 customers with the determination using purposive sampling. The results of the study said that service quality and customer value on Customer Satisfaction at PT. Bank Syariah Indonesia, Tbk KCP Peudada, Bireuen Regency is 62.3% and the remaining 37.7% is influenced by other variables. F count of 77.548 is greater than F table of 3.09 which means that together the independent variables have a significant effect on the dependent variable. Service Quality (X1) and Customer Value (X2) have a positive and significant impact on Customer Satisfaction at PT. Bank Syariah Indonesia, Tbk, Peudada Branch Office, Bireuen Regency. Conclusion: Service quality enhances relationships and provides the desired value to customers, with the goal of ensuring customer satisfaction during transactions. By introducing Sharia products to customers, we aim to enhance customer satisfaction during transactions and as a customer overall.