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All Journal JAAF (Journal of Applied Accounting and Finance) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) IIJSE
Novianti, Bella
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Economics, Econometrics & Finance Education Social Sciences Other

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The impact of return on assets (ROA), current ratio (CR), debt to assets ratio (DAR), and company size on effective tax rate (ETR) for the top 100 companies in Kompas in the years 2020-2023 Febe, Margareta; Novianti, Bella; Theotista, Giovanny
JAAF (Journal of Applied Accounting and Finance) Vol 8, No 2 (2024): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v8i2.5401

Abstract

This study aims to examine the impact of various financial circumstances on the effective tax rate (ETR) of manufacturing enterprises listed on the Indonesia Stock Exchange between 2020 and 2023. The sample size was 47 distinct industrial organizations, and a panel data regression analysis is implemented to achieve the investigation's objectives. The return on assets (ROA) and the debt-to-asset ratio (DAR) are both significant components in the process of determining the effective tax rate (ETR), as established by the research that was examined. Despite this, it is crucial to recognize that the efficiency transfer rate (ETR) does not seem to be significantly impacted by the current ratio (CR). It is recommended that organizations analyse the financial factors that affect the effective tax burden they are subjected to. The following findings serve as the foundation for this recommendation.
Faktor - Faktor Yang Mempengaruhi Kemungkinan Terjadinya Financial Distress Pada Perusahaan Sektor Property & Real Estate Di BEI Periode 2019-2022 febe, Margareta; Novianti, Bella
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4111

Abstract

Penelitian ini bertujuan untuk menganalisis faktor – faktor yang mempengaruhi Kemungkinan Terjadinya Financial Distress Pada Perusahaan Sektor Property & Real Estate Di Bei Periode 2019-2022. Data sekunder digunakan dalam penelitian ini yang berasal dari laporan perusahaan sektor Property & Real Estate yang terdaftar di Bursa Efek Indonesia selama periode 2019 - 2022. Pengambilan sampel pada penelitian ini yaitu menggunakan purposive sampling dan metode analisis regresi linier berganda. Sampel laporan keuangan yang digunakan sebanyak 92 sampel. Hasil penelitian menunjukkan bahwa variabel Current Ratio memiliki pengaruh positif dan signifikan terhadap kemungkinan terjadinya financial distress sedangkan variabel Debt To Asset Ratio dan Ukuran Perusahaan tidak mempunyai pengaruh signifikan. Current Ratio yang tinggi dapat juga menunjukkan bahwa manajemen tidak memanfaatkan aset lancar yang dimilikinya secara efisien. Terutama apabila nilai persediaan tinggi dan perputaran rendah dimana hal ini menunjukkan bahwa banyak persediaan yang tidak terjual. Akun persediaan di dalam aset lancar perusahaan properti dan real estate merupakan tanah dan bangunan yang sudah siap untuk dijual dalam periode kurang dari satu tahun. Penelitian selanjutnya disarankan untuk menggunakan variabel non keuangan seperti Dewan direksi, komisaris untuk melihat hasil pengaruh dari perspektif yang berbeda
Fiqh Siyasah Review of River Transportation Services License in PERBUP No 4 of 2014 Regarding Sea and River Transport Business Licensing Novianti, Bella; Irwansyah, Irwansyah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3925

Abstract

River transportation, especially by using getek, is one of the solutions for overcoming distance and time in Indonesia. However, government regulations in river transportation services need to be seen from the point of view of fiqh siyasa. The purpose of writing this journal is to provide an overview of siyasah fiqh on river transportation service permits, especially getek, in government regulation Number 4 of 2014. The case study was conducted in Selayang Baru District, Langkat Regency, North Sumatra. The research method used is qualitative with data collection techniques through interviews and observations. The results of the study show that river transportation services using getek in Selayang Baru District, Langkat Regency have fulfilled the requirements in government regulation number 4 of 2014. However, there are several aspects that need to be considered from the point of view of fiqh siyasa, such as the safety and health of passengers, fair rates, and improving the quality of service. Therefore, a synergy is needed between government regulations and Sharia values ​​in regulating river transportation services, especially getek, in Indonesia.
Co-Authors Febe, Margareta Irwansyah Irwansyah Theotista, Giovanny