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All Journal Prosiding University Research Colloquium Mandiri: Jurnal Akuntansi dan Keuangan
Anggraeni, Puput
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Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology

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Al-Qur'an Tahfidz Program in Embedding Independent Learning Religiosity SMA Muhammadiyah 2 Surakarta: Program Tahfidz Al-Qur’an Dalam Menanamkan Religiusitas Merdeka Belajar SMA Muhammadiyah 2 Surakarta Tamami, Fauziyah Qurrota Ayun; Aprilliano, Moza; Anggraeni, Puput; Rahmawati, Siti; Mustafa, Triono Ali
Prosiding University Research Colloquium Proceeding of The 18th University Research Colloquium 2023: Bidang Pendidikan, Humaniora dan Agama
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Abstract

This research uses a qualitative approach with field analysis (field research) and phenomenology with observation and interviews. The superior program of tahfidz al-Qur'an at SMA Muhammadiyah 2 Surakarta is the latest flagship program transformation of the extracurricular program. The research aim to discover how SMA Muhammadiyah 2 Surakarta instills religiosity in Merdeka learners through the Tahfidz Al-Qur'an program. The subjects of this research are the Deputy Principal of the Curriculum Section, Tahfidz Program Coordinator Teacher, and students of SMA Muhammadiyah 2 Surakarta. According to the results of this study, Muhammadiyah 2 Surakarta High School has implemented Merdeka Belajar through the Qur'an memorization program, which has been implemented for about one year and can instillthe religiosity value of Merdeka Belajar. It can be concluded that SMA Muhammadiyah 2 Surakarta is capable and has implemented the first Pancasila Student Profile of Merdeka Belajar according to the Merdeka Curriculum through various programs it implements, one of which is the superior program of tahfidz Al-Qur'an. It is hoped that this research for further research will be able to examine what is still lacking from this research in the sense that the research that has been conducted still requires further upgraded research.
Pengaruh Sales Growth dan Ketidakpastian Lingkungan Terhadap Tax Avoidance Pada Perusahaan Pertambangan Anggraeni, Puput; Septiawati, Rohma; Ardiansyah, Hendri Nur
Mandiri : Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Februari - Mei 2026
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jak.v5i1.1510

Abstract

Penelitian ini bertujuan untuk melakukan analisis empiris mengenai pengaruh variabel sales growth dan ketidakpastian lingkungan terhadap keputusan tax avoidance pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2024. Menggunakan metode purposive sampling, penelitian ini menetapkan 30 perusahaan sebagai sampel akhir setelah mengeliminasi data ekstrem untuk menjaga kualitas data analisis. Teknik analisis data menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM) melalui SmartPLS 4. Hasil penelitian menunjukkan bahwa sales growth berpengaruh signifikan terhadap tax avoidance. Hal ini menunjukkan bahwa peningkatan volume penjualan mendorong manajeme bertindak oportunistik untuk meminimalkan beban pajak untuk menjaga profitabilitas di mata investor. Ketidakpastian lingkungan tidak berpengaruh signifikan, mengindikasikan bahwa fluktuasi kondisi eksternal tidak secara otomatis mengubah kebijakan pajak perusahaan yang lebih mengutamakan pendalian risiko operasional jangka panjang.   This study aims to conduct an empirical analysis of the influence of sales growth and environmental uncertainty on tax avoidance decisions in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Using a purposive sampling method, this study selected 30 companies as the final sample after eliminating outliers to maintain data quality. The data analysis technique used Partial Least Squares-Structural Equation Modeling (PLS-SEM) through SmartPLS 4. The results show that sales growth has a significant effect on tax avoidance. This suggests that increasing sales volume encourages management to act opportunistically to minimize the tax burden and maintain profitability in the eyes of investors. Environmental uncertainty does not have a significant effect, indicating that fluctuations in external conditions do not automatically change corporate tax policies that prioritize controlling long-term operational risks.
Co-Authors Aprilliano, Moza Ardiansyah, Hendri Nur Mustafa, Triono Ali Septiawati, Rohma Siti Rahmawati Tamami, Fauziyah Qurrota Ayun