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All Journal Journal of Sustainable Community Service Influence: International Journal of Science Review IIJSE
Agung Yulianto
Universitas Swadaya Gunung Jati, Cirebon, Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Public Health Social Sciences

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The Effect of Financing on Deposit Ratio, Return on Assets, and Third-Party Funds on Musyarakah Financing in Sharia Banks Vena Vebriyana Puji Lestari; Triana Rahayu Sukma; Agung Yulianto; Itah Miftahul Ulum
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8060

Abstract

This research aimed to determine how Islamic Commercial Banks' Musyarakah Financing was affected by Return on Asset (ROA), Financing to Deposit Ratio (FDR), and Third Party Funds (DPK) between 2021 and 2024. The secondary data utilized originates from the Islamic Commercial Banks' published quarterly financial report data. With a sample size of nine banks, the study's population included 144 Islamic Commercial Bank financial reports and 14 Islamic Commercial Banks. Purposive sampling was employed in the sampling procedure. The Descriptive Statistical Test, Chow Test, Hausman Test, Classical Assumption Test, Heteroscedasticity Test, T Test, and Determination Coefficient Test (R²) are among the statistical tests used in panel data regression utilizing Eviews version 12 software. The findings indicated that return on assets (ROA) had an impact on Musyarakah financing, third party funds (DPK) had no effect, and the financing to deposit ratio (FDR) had a favorable impact.
The Effect of Service Quality, Collection System, and Tax Sanctions on PBB-P2 Taxpayer Compliance in Brebes Regency Muhammad Naufal Ashifuddin; Agung Yulianto
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 8 No. 1 (2026): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/influencejournal.v8i1.322

Abstract

This study looked at how Service quality, the tax collection mechanism, and tax penalties all had an impact on taxpayers' compliance with the Rural and Urban Land and Building Tax (PBB-P2) in Brebes Regency. In order to get primary data, taxpayers were given questionnaires to complete. a survey method combined with a quantitative methodology. The information was assessed Multiple linear regression. The findings demonstrated that taxpayers were positively and significantly impacted by service quality compliance, indicating that better responsiveness, reliability, and assurance improved compliance behavior. Additionally, the tax collection system had a favorable and noteworthy effect, indicating that taxpayers were encouraged to fulfill their obligations by clear procedures, transparency, and ease of payment. Additionally, tax penalties proved to be the most important element influencing compliance and had a favorable and considerable impact. These results showed that raising the standard of public services, streamlining the tax collecting process, and imposing just and uniform penalties all improved taxpayer compliance. Local governments can use the study's practical findings to create policies that maximize local tax income and boost compliance.
Community Service in an Effort to Introduce Indonesian Accounting System to Thai Students Acep Komara; Moh. Yudi Mahadianto; Agung Yulianto; Siti Nur Hadiyati; Siska Ernawati Fatimah; Prattana Srisuk; Marlon Rael Astillero
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i2.930

Abstract

Accounting is a science that has its own unique features, where every country applies accounting principles in accordance with standardized international norms. Accounting plays an important role for countries as it can be considered the language of business, revealing the financial performance of enterprises. The diversity in accounting applications across nations inspired our interest in exploring the differences between Indonesian and Thai accounting practices through community service involving lecturers and students from Thai Global Business Administration Technological College Thailand (TGBC Thailand). This international community service initiative included six lecturers from Indonesia, five lecturers from TGBC, and 15 students, at TGBC. The purpose of this international community service was to educate participants about and introduce accounting practices applied in both Indonesia and Thailand. This activity is expected to provide additional insights and applications of new knowledge in the field of accounting.
Co-Authors Acep Komara Itah Miftahul Ulum Marlon Rael Astillero Moh Yudi Mahadianto Muhammad Naufal Ashifuddin Prattana Srisuk Siska Ernawati Fatimah Siti Nur Hadiyati Triana Rahayu Sukma Vena Vebriyana Puji Lestari