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ERSI SISDIANTO
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almal@radenintan.ac.id
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UNIVERSITAS ISLAM NEGERI RADEN INTAN LAMPUNG Jl. Endro Suratmin No.1 Sukarame Bandar Lampung Telp. (0721) 703260, Kode pos: 35131
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Al-Mal:Jurnal Akuntansi dan Keuangan Islam
Published by Universitas Islam Negeri Raden Intan Lampung
ISSN : 2715954X     EISSN : 27159477     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
AL-MAL= Is Journal Accounting and Islamic Finance, The journal focused on primary studies at , Islamic finance, Islamic accounting, halal markets,tax, capital market, corporate social responsibility,accounting zakat, and islamic capital market has initiated the development of global economic advantages. Islamic based economics could not be seen as independent variable standing on side-by-side with conventional economic system. Al-Mal Journal Accounting and Islamic Finance is dedicated to provide an intellectual space of scholarly discussion how the Islamic economics able to create the new global formation of Islamic economics, business and similar issues.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol. 6 No. 2 (2025): Desember 2025" : 2 Documents clear
Impact Bureaucratic Structure And Legal Audit On Optimization Of Local Government Property Management Rizkia Chudri, Intan; Desy Purnamasari; Hafifa Delly
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 6 No. 2 (2025): Desember 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/9p7p1v79

Abstract

This study aims to analyze the impact of bureaucratic structure and legal audit on the optimization of Local Government Property management in the Aceh Besar District Government. Using a quantitative approach, data were collected via questionnaires from officials across regional apparatus organizations. The findings indicate that, collectively, bureaucratic structure and legal audit exert a significant positive influence on the optimization of asset management. Furthermore, when examined individually, each independent variable also demonstrates a positive effect. A well-defined bureaucratic structure contributes to more organized and accountable management practices. Similarly, the implementation of legal audits strengthens the legal certainty of asset ownership and helps prevent disputes, thereby supporting more optimal asset utilization. The study concludes that both a sound bureaucratic framework and regular legal audits are crucial factors in enhancing the effectiveness and efficiency of local government property management
A Comparative Analysis of ETR and CIR as Proxies for Tax Planning Bimasa, Fitria
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 6 No. 2 (2025): Desember 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/0gxvgj68

Abstract

This study aims to analyze the comparative explanatory power of the Effective Tax Rate (ETR) and the Capital Intensity Ratio (CIR) as proxies for corporate tax planning. Using a quantitative approach with a comparative design, this research employs panel data from the audited financial reports of 25 non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The findings indicate that both ETR and CIR are significant indicators of tax planning, as measured by the Cash Effective Tax Rate (CETR). A positive relationship was found between ETR and tax planning, suggesting consistency between reported and paid taxes in the Indonesian context. In contrast, a significant negative relationship was identified between CIR and tax planning, confirming that higher capital investment leads to a lower cash tax burden due to depreciation allowances. Furthermore, the analysis demonstrates that CIR has a stronger and more consistent explanatory power in predicting tax planning behavior compared to ETR. The study concludes that while both metrics are relevant, CIR serves as a more robust structural proxy, offering more reliable insights for stakeholders in assessing tax strategies, particularly in investment-incentivized environments like Indonesia.

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