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International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Published by CV. RADJA PUBLIKA
ISSN : -     EISSN : 28084713     DOI : https://doi.org/10.54443/ijebas
Core Subject : Economy,
Economics, Econometrics & Finance
This journal aims to examine new breakthroughs and current issues regarding advances in science and technology in the fields of Economics, Business, Sharia Administration, Accounting and Agriculture Management
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 25 Documents
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Search results for , issue "Vol. 5 No. 2 (2025): April" : 25 Documents clear
THE EFFECT OF TRANSFER PRICING , SALES GROWTH AND PROFITABILITY ON TAX AVOIDANCE WITH FIRM SIZE AS A MODERATING VARIABLE IN ENERGY SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Melita Manurung; Rina Bukit; Irman Syarif
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2923

Abstract

This study aims to analyze the effect of transfer pricing, sales growth and profitability on tax avoidance with the company size pandemic as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange in 2021-2023. This type of research is quantitative which uses secondary data with testing tools in the form of EVIEWS 12, and the sample used was 38 energy sector companies with purposive sampling technique as the sample selection technique. The results of hypothesis testing show that Transfer pricing and sales growth have a positive and significant effect on tax avoidance. Profitability has a negative and significant effect on tax avoidance. Company size significantly moderates the effect of transfer pricing and sales growth on tax avoidance. Company size does not significantly moderate the effect of profitability on tax avoidance.
COMPARISON OF REGIONAL TAXES, GENERAL ALLOCATION FUNDS, SPECIAL LOCATION FUNDS AND CAPITAL EXPENDITURE IN REGION I SUMATERA Ana Annisa; Sri Wahyuni; Azka Rizkina
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2924

Abstract

The purpose of this study is to determine the comparison of regional taxes, general allocation funds, special allocation funds and capital expenditures in the regional region I of Sumatra. In this study, a quantitative research type was used to examine certain populations and samples, data analysis using statistical equations with the aim of testing the established hypothesis. The population or sample in this study was Aceh Province and North Sumatra Province, which are located in region I of Sumatra with data taken 15 years each from the two provinces. In this study, secondary data types were used. The results of this study showed that regional taxes, general allocation funds, special allocation funds and capital expenditures differed between Aceh Province and North Sumatra Province. Regional taxes in Aceh Province and North Sumatra Province have significant differences. General allocation funds in Aceh Province and North Sumatra Province also have significant differences. And special allocation funds in Aceh Province and North Sumatra Province have significant differences. As well as capital expenditures in Aceh Province and North Sumatra Province there are significant differences.
THE INTERNAL FAKTORS EFFECT ON QUALITY OF HOUSEHOLD INVESTORS' FINANCIAL DECISIONS Alistraja Dison Silalahi; Cita Ayni Putri Silalahi; Rukmini; Mohd. Idris Dalimunthe
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2946

Abstract

The study targets to research the effect of tension, autonomy, impulsivity, financial attitudes on monetary choice making with monetary capability as mediation and virtual financial literacy as moderation, an analysis study of family traders in North Sumatra. This research is quantitative studies, causality. The records analysis method uses partial least rectangular statistical analysis. The consequences found that monetary tension and attitudes have a high-quality impact on economic functionality and financial decision making. economic autonomy and impulsivity have no effect on monetary functionality and monetary choice making. financial functionality has a superb impact on monetary choice making. virtual economic literacy has a nice impact on economic capability. financial functionality mediates the influence ofmonetary anxiety and attitude on financial decision making. monetary functionality does now not mediate the impact of financial independence and spontaneity on economic planning. virtual financial literacy moderates the influence of monetary anxiety, monetary autonomy, impulsivity, economic attitudes on monetary capability. The implication of the research consequences is a advice to the Indonesia stock exchange North Sumatra location to be a solution to literate the public regarding digital finance, especially housewives who are busy taking care of the family.
INNOVATIVE WAQF MODELS FOR SUSTAINABLE ECONOMIC DEVELOPMENT: ASSESSING LEGAL FRAMEWORKS AND PRACTICES IN INDONESIA CONTEXT Riyan Al Fajri
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2981

Abstract

This study addresses the significant potential of waqf assets in Indonesia, which are currently underutilized due to a primary focus on charitable and religious purposes, thereby limiting their contribution to sustainable economic development. The aim of the study is to explore how waqf can contribute to economic growth, identify new models for using waqf, and suggest ways to overcome the challenges in waqf development. Using a legal research approach, the study analyzes legal frameworks, reviews existing literature, and compares waqf practices, gathering data from legal sources, academic articles, and policy reports. The findings show that while waqf could significantly boost Indonesia's economy, issues like weak legal support, lack of transparency, and limited skills among waqf managers hold back progress. Innovative models, such as cash waqf linked sukuk, blended finance waqf and crowdfunding waqf, are proposed as effective solutions. In conclusion, to fully realize waqf's potential for sustainable economic growth, comprehensive reforms are needed, including improving the skills of waqf managers, increasing transparency, and updating legal frameworks. By adopting new financing models and encouraging public participation, waqf can become a vital part of inclusive economic development in Indonesia.
COST REDUCTION STRATEGY IN PAPAYA PRODUCTION: IMPLEMENTING DMAIC AND LEAN FARM Parcelino Prabowo, Rommy; Yudoko, Gatot
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 2 (2025): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i2.2983

Abstract

Great Giant Pineapple (GGP) faced significant losses in papaya production in 2022, with actual costs reaching IDR 25,000/Kg against a budget of IDR 5,900/Kg, resulting in a IDR 4.2 billion loss. Plant care and maintenance, particularly fertilization and manual pesticide application, were the primary cost drivers. Utilizing the DMAIC methodology and SAP data, the research focused on cost reduction. Fertilization costs were dominated by materials, which were deemed unchangeable due to research-backed recommendations. Therefore, the study targeted labor efficiency in manual pesticide application. Cost-benefit analysis identified "Improvement Scenario 1" (layout: double-row, 1,8 meter, 3,25 meter operational road) as the most effective/best alternative for cost reduction. This scenario was selected for implementation to achieve cost efficiency in pesticide application, aiming to reverse the substantial losses incurred in papaya production. The project aimed to bring the cost closer to the budgeted amount, thus making the papaya business profitable.

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