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Leverage Sebagai Pemoderasi Hubungan Good Corporate Governance, Pengungkapan Corporate Social Responsibility, dan Agresivitas Pajak Terhadap Financial Distress Perusahaan Pertambangan yang Terdaftar pada Daftar Efek Syariah Indonesia Jamilah, Isnawati; Sujianto , Agus Eko; Asiyah, Binti Nur
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.909

Abstract

Financial statements serve as a communication tool between companies and stakeholders, providing signals about financial conditions, policies, and other relevant information to support decision-making activity. In practice, financial statements often fail to adequately convey the risk of corporate bankruptcy. Stakeholders must remain vigilant to various conditions that may affect a company’s financial health and lead to financial distress. This study aims to analyze the influence of Good Corporate Governance practices, Corporate Social Responsibility disclosure, and tax aggressiveness on the financial distress of mining companies listed in Indonesia’s Sharia Securities List, with leverage as a moderating variable. Employing a quantitative approach and secondary data from 144 semiannual financial reports, the study applies multiple linear regression and moderation analysis. The results reveal that all three independent variables significantly affect financial distress when tested simultaneously. Partially, Good Corporate Governance and tax aggressiveness show significant effects, while Corporate Social Responsibility does not. Leverage is found to moderate the relationship between each independent variable and financial distress, highlighting the critical role of debt levels in amplifying or mitigating the impact of governance, CSR, and tax strategies on a company’s financial condition.
Penerapan Konsep Frugal Living dalam Perencanaan Keuangan Pribadi Inayati, Dessy Nur Isna; Jamilah, Isnawati; Sujianto, Agus Eko
Innovative: Journal Of Social Science Research Vol. 4 No. 1 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i1.7940

Abstract

Kondisi perekonomian yang tidak pasti menjadi masalah pelik bagi manusia sebagai makhluk ekonomi. Kenaikan biaya hidup yan tidak diikuti dengan peningkatan pendapatan yang sebanding membuat masyarakat harus mencari solusi penyelesaian yang sesuai. Frugal living hadir menjadi salah satu solusi yang banyak dibahas oleh masyarakat saat ini. Frugal living dianggap mampu menjadi jembatan atas ketimpangan kemampuan ekonomi dengan berfokus pada pengeluaran yang tepat. Tulisan ini bertujuan untuk menggali tentang konsep frugal living serta bagaimana penerapan konsep frugal living dalam mendukung perencanaan keuangan individu. Dilakukan studi pustaka dengan pendekatan deskriptif yang mendalam untuk memahami konsep frugal living dan bagaimana peran frugal living dalam mendukung keberhasilan perencanaan keuangan pribadi.