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All Journal Al-Kharaj: Journal of Islamic Economic and Business Prosiding University Research Colloquium
Fauziyah, F
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Humanities Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology

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Discriminatory Analysis to Predict Tax Aggressiveness Categories Based on Return on Asset and Debt to Equity Ratio in Agricultural Sector Companies on the IDX Selvianti, Dwi; Fauziyah, F; Suaidah, Imarotus
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9707

Abstract

The purpose of this research is to test the ability of ROA and DER in distinguishing companies that implement tax aggressiveness strategies and companies that do not implement tax aggressiveness strategies. This study uses discriminatory analysis techniques as the main method wazith 8 samples of agricultural sector companies listed on the IDX in the 2021-2024 period. The sample used is grouped based on the median value of the Effective Tax Rate of 0.23. The results showed that, partially the Return on Asset variable was significant in distinguishing the two groups (Sig. 0.021) and the Debt to Equity Ratio variable was partially insignificant in distinguishing the two groups (Sig. 0.101). Simultaneously, the ROA and DER were proven to be able to form a significant discriminant function (Sig. 0.037) with a classification accuracy rate (Hit Ratio) of 71.9%. Research provides empirical contribution to the literature on the distinguishing factors of the characteristics of tax aggressiveness in the agricultural sector. Practically, this finding has implications for the Directorate General of Taxes as a reference for taxpayer analysis through increasing the focus of supervision on companies that have high profitability due to the tendency to carry out tax aggressive practices.
Comparative Analysis of Profitability, Credit Risk and Operational Efficiency Between State-Owned Banks and National Private Banks on the IDX for the Period 2020-2024 Kurnia, Dinda Nashra Aji; Fauziyah, F; Yani, Ahmad
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9708

Abstract

The financial performance of national commercial banks and State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange between 2020 and 2024 will be examined and contrasted in this study. Three main criteria are used to assess financial performance: operational efficiency, credit risk, and profitability. Return on Equity (ROE), Return on Assets (ROA), and Net Interest Margin (NIM) are used to evaluate profitability. Non-performing loans (NPLs) serve as a stand-in for credit risk, and the operating expenses to operating income ratio (BOPO) is used to gauge operational effectiveness. The research uses secondary data from audited annual financial statements and takes a quantitative method with a comparative design. Eight banks make up the sample, including four state-owned and four national private banks, for a total of 40 observations. Descriptive statistics, the Shapiro-Wilk normality test, the independent sample t-test, and the Mann-Whitney U test were used to evaluate the data. The results show that, across all examined metrics, state-owned banks and national private banks do not significantly differ in terms of their financial performance. This finding implies that ownership structure is not the main factor influencing banking performance. The study has consequences for bank management and regulators in formulating strategic choices and regulations meant to preserve banking stability and enhance performance. It also lays the groundwork for further studies that will broaden the study by introducing other variables and methodological techniques.
Hambatan Komunikasi Pemandu Wisata Musium Blambangan Banyuwangi Dalam Menerapkan Strategi Komunikasi Persuasif Untuk Mengoptimalkan Wisata Edukasi Juariyah, J; Fauziyah, F; Indrawati, Yeni Dwi; Adawiyah, Putri Robiatul; Parto, P
Prosiding University Research Colloquium Proceeding of The 22nd University Research Colloquium 2026: Bidang Sosial, Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Museum Blambangan merupakan destinasi wisata edukasi yang memperkenalkan sejarah dan budaya Banyuwangi, khususnya kepada Generasi Z. Sebagai salah satu destinasi wisata edukasi, Museum Blambangan berupaya mengemas pembelajaran sejarah secara menarik untuk meningkatkan minat dan partisipasi pengunjung Generasi Z. Namun, banyak Generasi Z menganggap museum sebagai tempat yang membosankan dan lebih berfokus pada dokumentasi visual daripada memahami sejarah dan budaya selama kunjungan. Penelitian ini bertujuan untuk menganalisis hambatan komunikasi Guide Museum Blambangan Banyuwangi dalam Menerapkan Strategi Komunikasi Persuasif untuk mengoptimalkan wisata edukasi terutama bagi Generasi Z. Pada penelitian ini menggunakan teori Cutlip dan Center sebagai landasan teoritis dalam memahami efektifitas komunikasi persuasif. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik purposive sampling. Data dikumpulkan melalui wawancara mendalam dengan Guide Museum Blambangan dan pengunjung Generasi Z, observasi partisipatif, serta dokumentasi. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan secara induktif. Hasilnya, Hambatan dalam penerapannya, yakni Bahasa dan keterbatasan efektivitas penyampaian pesan. Secara keseluruhan, strategi ini berhasil meningkatkan partisipasi, minat belajar, dan kepuasan pengunjung Generasi Z Banyuwangi dalam wisata edukasi di Museum Blambangan.
Co-Authors Adawiyah, Putri Robiatul Ahmad Yani Imarotus Suaidah Indrawati, Yeni Dwi Juariyah, J Kurnia, Dinda Nashra Aji P Parto Selvianti, Dwi