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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 CURRENT RATIO, DEBT TO ASSET RATIO AND TOTAL ASSET TURNOVER ON THE FINANCIAL PERFORMANCE OF BLUD AT CUT MEUTIA GENERAL HOSPITAL, NORTH ACEH DISTRICT Rahmiatul Aula; Venna Maulida Mustika; Muhammad Multazam
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 3 No. 1 (2023): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18754517

Abstract

This study aims to see how much influence the Current Ratio, Debt to Asset Ratio, and Total Asset Turnover have on financial performance at Cut Meutia General Hospital, North Aceh Regency for the period 2016–2023. The data collection technique was carried out through documentation of the company's financial reports from 2016 to 2023, then further processed to calculate the financial ratios used as research samples. The statistical results also show that the Current Ratio (X1) has a t-value of 6.401 and a significance value of 0.003 <0.05, so it partially has a significant positive effect on financial performance. While the Debt to Asset Ratio (X2) has an F-value of -5.924 and a significance value of 0.004 <0.05, meaning that the Debt to Asset Ratio has a significant negative effect on financial performance. Total Asset Turnover (X3) has an F count value of 1.698 and a sig value of 0.54 > 0.05, meaning that Total Asset Turnover does not have a significant influence on financial performance. Simultaneously, Current Ratio (X1), Debt to Asset Ratio (X2), and Total Asset Turnover (X3) have an F count value of 15.310 with a significance value of 0.007 < 0.05, meaning they have a simultaneous influence on financial performance. This research is a quantitative research with an associative approach. Associative research aims to determine the relationship and influence between independent variables, namely Current Ratio (CR), Debt to Asset Ratio (DAR), and Total Asset Turnover (TATO), on the dependent variable, namely Financial Performance which is proxied by Return On Asset (ROA). Based on the financial report data of Cut Meutia General Hospital, North Aceh Regency for the period 2016–2023, the values of Current Ratio (CR), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO), and Return on Asset (ROA) fluctuate annually. These changes indicate the dynamics in the condition of liquidity, solvency, activity, and profitability of the hospital during the study period. Current Ratio has a positive and significant effect on the financial performance of Cut Meutia General Hospital, North Aceh Regency, while Debt to Asset Ratio has a negative and significant effect on financial performance. Meanwhile, Total Asset Turnover does not have a significant effect partially. However, simultaneously, Current Ratio, Debt to Asset Ratio, and Total Asset Turnover have a significant effect on financial performance for the period 2016–2023.
DETERMINATION OF INTEREST IN USING E-WALLET IN THE ACCOUNTING INFORMATION SYSTEM IN LHOKSEUMAWE CITY Shara Amelia Putri; Almunadiya; Venna Maulida Mustika; Ismed Wijaya; Sakina Putri
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 11 (2025): OCTOBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The development of digital payment systems through the use of electronic wallets (e-wallets) is part of the transformation of technology-based accounting information systems. The Technology Acceptance Model (TAM) explains that perceived ease of use and perceived usefulness are the main factors influencing technology acceptance (Davis, 1989). This study aims to analyze the influence of perceived ease of use and perceived usefulness on the interest in using e-wallets as an accounting information system among the people of Lhokseumawe City. This study used a quantitative approach with a survey method of 100 respondents. Data were analyzed using multiple linear regression with the help of SPSS. The results showed that perceived ease of use and perceived usefulness have a positive and significant effect on interest in using e-wallets, both partially and simultaneously. This finding supports the TAM model and indicates that increased ease of use and perceived usefulness will encourage interest in using e-wallets as part of a digital accounting information system.