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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Equivalent : Journal of Economic, Accounting and Management Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Mizan
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Computer Science & IT Economics, Econometrics & Finance

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Literation of Muamalah Maaliyaah Academic in Online Transactions AR, M Yazid; Nasir, Muhammad; Aryati; Mizan
Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Vol. 8 No. 1 (2024): Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/amwaluna.v8i1.3448

Abstract

This research aims to test and analyze the understanding of students majoring in Commerce Management at the ALKS study program in implementing online buying and selling schemes from an Islamic perspective, namely by using the Muamalah Maaliyaah contract. The population in this study was 278 people from each generation of the ALKS study program, a sample of at least 10 people was taken and then the sample size became 100 people. This research uses a quantitative approach. The data collection technique used was by distributing questionnaires and interviews. The model used is a simple linear regression model with statistical analysis tests used are the classical assumption test, T-test, validity, and reliability tests. The research results show that from a simple regression test, the results of the t-test variable for the variable Understanding the Muamalah Maaliyaah Agreement show t_count of 15.024 > t_tabel of 1.98472 and a Sig value of 0.000 < 0.05. These results show that "There is a significant relationship between the influence of Understanding the Muamalah Maaliyah Agreement (X) on the decision to carry out online transactions (Y)". It can be concluded that there is a very large influence of ALKS study program students' muamalah literacy on the decision to carry out online transactions.
Implementation Accountancy Environment in Perspective Company Size, Standard Environmental Accounting and Management Environment Ladewi, Yuhanis; Putri, Afifah Mulya; Mizan; Junaidi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2965

Abstract

This study aims to find out and analyze the influence of Company Size, Environmental PSAK, and Environmental Management on the Implementation of Environmental Accounting in Mining Companies in Tanjung Enim. The types of research used are descriptive and associative research. The variables used in this study include company size, environmental PSAK, environmental management, and the application of environmental accounting. The sample used was purposive sampling, consisting of 4 companies and 45 respondents. The data used includes primary and secondary data. The data collection technique uses questionnaire techniques, data testing with validity and reliability tests. The data analysis techniques used are descriptive and inferential statistics. The results of the study based on respondents' answers showed that all variables were valid and reliable.  The multiple linear regression test shows that every increase in company size, environmental PSAK, and environmental management by 1 unit will increase the application of environmental accounting. The results of the t-test calculation showed that the environmental financial accounting standard statement (PSAK) did not have a significant effect on the implementation of environmental accounting, while the size of the company and environmental management had an effect on the implementation of environmental accounting.
Perbandingan Beban Pajak PPh Pasal 21 Sebelum dan Sesudah Implementasi TER sebagai Strategi Efisiensi Pajak pada PT Belibis Muda Perkasa Dimas Walisi Adi Guna; M. Orba Kurniawan; Welly; Mizan; Rendra Bhakti
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1556

Abstract

Abstract : This research aims to analyze the differences in the calculation of Income Tax (PPh) Article 21 before and after the implementation of the Average Effective Rate (TER) at PT. Belibis Muda Perkasa, as well as its impact on the company’s tax burden. The research method used is descriptive quantitative with secondary data in the form of payroll reports and the calculation of PPh Article 21 for permanent employees in 2024. The calculation before the implementation of TER was carried out using the net method, while after the implementation it used the effective rate according to PMK No. 168/PMK.010/2023. The results of the study show that the implementation of TER simplifies the calculation process of PPh Article 21 and can reduce the company’s tax burden compared to the previous method. This reduction occurs due to the adjustment of the effective rate that takes into account the total annual income. These findings are expected to serve as a reference for companies in improving the efficiency of tax obligation management. Abstrak : Penelitian ini bertujuan untuk menganalisis perbedaan perhitungan Pajak Penghasilan (PPh) Pasal 21 sebelum dan setelah penerapan Tarif Efektif Rata-Rata (TER) di PT. Belibis Muda Perkasa, serta dampaknya terhadap beban pajak perusahaan. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan data sekunder berupa laporan penggajian dan perhitungan PPh Pasal 21 untuk karyawan tetap pada tahun 2024. Perhitungan sebelum penerapan TER dilakukan dengan metode neto, sedangkan setelah penerapan menggunakan tarif efektif sesuai dengan PMK No. 168/PMK.010/2023. Hasil penelitian menunjukkan bahwa penerapan TER menyederhanakan proses perhitungan PPh Pasal 21 dan dapat mengurangi beban pajak perusahaan dibandingkan dengan metode sebelumnya. Pengurangan ini terjadi karena penyesuaian tarif efektif yang memperhitungkan total pendapatan tahunan. Temuan ini diharapkan dapat menjadi referensi bagi perusahaan dalam meningkatkan efisiensi pengelolaan kewajiban pajak.
Co-Authors AR, M Yazid Aryati Dimas Walisi Adi Guna Junaidi Junaidi Ladewi, Yuhanis M. Orba Kurniawan Muhammad Nasir Putri, Afifah Mulya Rendra Bhakti Welly