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All Journal Jurnal Ekonomi dan Manajemen (JEKMA) Kartika: Jurnal Studi Keislaman International Journal of Enterprise Modelling
Nurmayanti, Eka
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Library & Information Science Mathematics Transportation

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The influence of transparency and accountability of financial statements on the level of trust of Muzakki at the Amil Zakat, Infaq and Shadaqah Institution of Nahdatul Ulama Nusa Tenggara Barat Fatmawati, Fatmawati; Nurmayanti, Eka
International Journal of Enterprise Modelling Vol. 19 No. 1 (2025): January: Enterprise Modelling
Publisher : International Enterprise Integration Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/int.jo.emod.v19i1.115

Abstract

This study aims to determine whether transparency and accountability affect the level of muzakki trust in amil zakat institutions at the Amil Zakat Infaq, Shadaqah Nahdatul Ulama Institute of Nusa Tenggara Barat. This type of research is a quantitative approach with primary data where the data collection method uses a questionnaire method distributed within the scope of LAZISNU NTB.  The independent variables in this study are Transparency (X1) and Accountability (X2) and the dependent variable is Muzakki Trust (Y). The sample method used is nonprobability sampling, and there are 61 respondents. The data analysis technique used is multiple linear regression. The results of this study indicate that partial transparency has no significant effect on muzakki trust can be seen from the r test count on the variable relationship of 1.157 with a significant 0.252> 0.005, Accountability partially has a positive and significant effect on muzakki trust in the amil zakat infaq and shadaqah Nahdatul Ulama Nusa Tenggara Barat can be seen from the t test count on the variable relationship of 3. 233 with a significant 0.002 <0.005, transparency and accountability seen from the F test counted 34,294 with a significance of 0.000 simultaneously have a positive and significant effect on muzakki trust in amil zakat institutions, infaq and shadaqah nahdatul ulama Nusa Tenggara Barat.
Paradigma Dan Rasionalitas: Telaah Kritis Pemikiran Thomas Kuhn Dan Ibnu Rusyd Al Hafied, L. Ibnurusd; Nurmayanti, Eka
Kartika: Jurnal Studi Keislaman Vol. 5 No. 3 (2025): Kartika: Jurnal Studi Keislaman (November)
Publisher : Lembaga Pendidikan Tinggi Nahdlatul Ulama (LPT NU) PCNU Kabupaten Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59240/kjsk.v5i3.266

Abstract

This article aims to analyze and compare Thomas Kuhn’s concept of scientific paradigms with Ibn Rushd’s philosophical notion of rationality, while exploring their relevance to the development of contemporary epistemology. The study departs from the assumption that the tension between scientific relativism and objective rationalism lies at the core of methodological problems in modern philosophy of science. Employing a comparative-philosophical approach with textual analysis, this research examines primary sources such as Kuhn’s The Structure of Scientific Revolutions and Ibn Rushd’s Tahafut al-Tahafut and Faṣl al-Maqal supplemented by secondary literature from contemporary scholars. The findings reveal that Kuhn views scientific progress as a revolutionary process shaped by paradigm shifts and scientific community consensus, whereas Ibn Rushd emphasizes universal rationality grounded in the harmony between reason and revelation. Both thinkers share a critical stance against intellectual dogmatism and advocate for the emancipation of reason from oppressive authority. The synthesis of their ideas provides a philosophical foundation for reinforcing scientific rationality based on ethical values, while offering an integrative and contextual framework for reconstructing modern epistemology.  
PENGARUH GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP EFFECTIVE TAX RATE : STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Suryatinna, Suryatinna; Khairany, Nadia; Nurmayanti, Eka; Guritno, Dyah Ayu; Hayati, Elis; Mahwiyah, Mahwiyah
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2352

Abstract

This study examines the influence of green accounting and firm size on the effective tax rate of non-cyclical consumer goods companies listed on the Indonesia Stock Exchange. Using a quantitative approach with secondary data, the research aims to determine whether environmental accounting practices and company scale significantly affect tax efficiency. The findings indicate that green accounting does not have a significant impact on the effective tax rate, suggesting that the disclosure of environmental costs and sustainability activities has not yet influenced corporate tax behavior. Conversely, firm size shows a significant relationship with the effective tax rate, implying that larger firms tend to have more structured tax management and compliance systems. The study highlights the importance of integrating sustainability principles with transparent tax reporting to enhance corporate accountability and stakeholder trust within Indonesia’s evolving green business environment.
Co-Authors Al Hafied, L. Ibnurusd Fatmawati, Fatmawati Guritno, Dyah Ayu Hayati, Elis Khairany, Nadia Mahwiyah, Mahwiyah Suryatinna, Suryatinna