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All Journal Jurnal Akuntansi dan Ekonomika Filantropi: Jurnal Manajemen Zakat dan Wakaf Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Anggraini Aripratiwi, Ratna
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Inventory Intensity, Capital Intensity, Concentrated Ownership, dan Institutional Ownership terhadap Tax Avoidance pada Perusahaan Manufaktur BEI 2021-2023 Adrian Maulana, Moch; Anggraini Aripratiwi, Ratna; Shofiatul Jannah, Binti; Aristantia, Selvia Eka
Akuntansi & Ekonomika Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i1.8297

Abstract

This study aims to analyze the effect of inventory intensity, capital intensity, concentrated ownership, and institutional ownership on tax avoidance. The reason is due to the phenomenon of a very significant decrease in tax revenue from the manufacturing sector in the past year. Quantitative type, the population studied was IDX manufacturing companies in 2021-2023. The sample was determined through purposive sampling and amounted to 258 samples. Using multiple linear regression with the SPSS 25 application. The research resulted in a positive effect of inventory intensity, capital intensity, and concentrated ownership on tax avoidance. While institutional ownership does not affect tax avoidance. The results of this study can be utilized by companies and governments in addressing tax avoidance in their respective perspectives.
Optimalisasi Pemadanan NIK sebagai NPWP: Salah Satu Strategi Ampuh untuk Meningkatkan Penerimaan Pajak Negara? Nur Jannah, Fiha; Anggraini Aripratiwi, Ratna
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 4 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i4.2384

Abstract

Tax revenues have a large portion, making tax revenue targets an important indicator of national development. The government has implemented regulations on the integration of NIK into NPWP with a Single Identity Number (SIN) system to increase taxpayer compliance as regulated in Minister of Finance Regulation Number 112/PMK.03/2022. If taxpayer compliance is higher, it will have a positive effect on tax revenue. This research uses qualitative methods, using literature studies. This research also uses secondary data, namely data taken from the websites of the Ministry of Finance and the Central Statistics Agency. Apart from that, it also examines several previous studies. The results show that there was a significant increase, reaching 23.9%, in state revenue receipts through taxes after the government regulations regarding matching NIK with NPWP. State revenues through taxes also tend to continue to increase compared to other revenues. This shows that this policy is effective in strengthening state tax revenues.
Analisis Financial Distress Pada Perusahaan yang Terkena Isu Boikot Menggunakan Model Grover Rifki Iswana, Ichsan; Anggraini Aripratiwi, Ratna
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 3 No. 4 (2024)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v3i4.2404

Abstract

The issuance of MUI Fatwa No.83 of 2023 decided that supporting the struggle for Palestinian independence against Israeli aggression is obligatory. This support includes zakat, infaq and alms for the benefit of the Palestinian people's struggle. And a recommendation was issued as well as an appeal to Muslims to avoid transactions and use of products affiliated with Israel. Boycott actions that impact company finances can cause companies to experience financial distress. Therefore, researchers will conduct a financial distress analysis on 3 companies affected by the boycott issue. By using secondary data where financial reports and annual reports published by the IDX are the material in this research and by using the Grover Model as a tool for prediction. The results of the financial distress analysis using the Grover model as a predictor were 3 companies that were deemed capable of surviving enough to not experience financial distress, namely PT Unilever Indonesia Tbk, PT Mitra Adiperkasa Tbk, and PT MAP Boga Adiperkasa Tbk., then there were 2 companies identified as experiencing financial distress in 2023, namely PT Sarimelati Kencana Tbk and PT Fast Food Indonesia Tbk. With these results, the hypothesis is declared completely rejected. This is reflected in the results of the Grover model analysis, where the two companies experiencing financial distress have experienced poor financial performance due to Covid-19.
An Interpretation Of Cash Waqf For Islamic Economic Growth And Development From The Perspective Of Waqf Nazhir Dliyaul Muflihin, Mohammad; Faizah, Nur; Suryani Lating, Ade Irma; Anggraini Aripratiwi, Ratna; Fabian Susanto, Febry
Filantropi : Jurnal Manajemen Zakat dan Wakaf Vol. 6 No. 2 (2025): Filantropi
Publisher : Program Studi Manajemen Zakat dan Wakaf

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/finalmazawa.v6i2.11857

Abstract

In 2021, the Indonesian Waqf Board (Badan Wakaf Indonesia) reported the potential of cash waqf to reach approximately IDR 180 trillion annually. As of March 2023, the actual collected amount of cash waqf stood at IDR 2.07 trillion, which includes the accumulated issuance of Cash Waqf Linked Sukuk (CWLS) totaling IDR 678.15 billion. Nevertheless, the effectiveness of cash waqf as an instrument for economic development is highly contingent upon the management capabilities of waqf administrators (nadzir). The extent to which nadzir are able to manage cash waqf productively significantly influences its potential social and economic impact. This study aims to explore the interpretation of cash waqf as an Islamic public financial instrument for fostering economic development from the perspective of waqf administrators. Employing a qualitative methodology with a Husserlian phenomenological approach, the study distinguishes between noema and noesis through the process of epoche. The findings suggest that cash waqf, as a public financial instrument, must be utilized productively to support long-term economic sustainability. At the macroeconomic level, waqf is positioned as a strategic tool for advancing national economic development. The study recommends concerted efforts among government entities, waqf institutions, and the wider public to strengthen institutional capacity, human resources, technological infrastructure, and public awareness, all of which are critical for enhancing the productive utilization of waqf.
Co-Authors Adrian Maulana, Moch Aristantia, Selvia Eka Dliyaul Muflihin, Mohammad Lating, Ade Irma Suryani Nur Faizah Nur Jannah, Fiha Rifki Iswana, Ichsan Shofiatul Jannah Susanto, Febry Fabian