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Anita Ade Rahma
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Governors
Published by Information Technology and Science
ISSN : -     EISSN : 29625505     DOI : https://doi.org/10.47709/governors.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Governors is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the aims of the journal. The journal encompasses the full range of theoretical, methodological, and substantive debates in the area of corporate governance and corporate social responsibility. Contributions which address the link between different disciplines and/or implications for societal, organizational, or individual behavior are especially encouraged.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 94 Documents
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CSR inhibiting factors in Student Start-up Business Iswari, Hanif Rani; Sudarmiatin, Sudarmiatin; Hermawan, Agus
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1893

Abstract

The purpose of this study is to investigate the factors inhibiting CSR in student start-up businesses in Malang. Startups are businesses that are currently skyrocketing even though the storm of startup layoffs has started recently. This startup business is dominated by many young people with brilliant business ideas. Malang City, which is an education city, also has a growth in start-up businesses, one of which is dominated by young people who are still studying in higher education. Running a start-up business for business people who are still studying is not without obstacles. One of them is about their business activities related to social responsibility. This research is a quantitative approach with a survey method on student start-up businesses in Malang. The sample population taken was 128 respondents. Questionnaires are distributed using a likert scale. Data analysis uses SmartPLS version 3 to determine the confirmatory analysis. The findings of this study obtained CSR inhibiting factors for student startups in Malang are the lack of availability CSR information and knowledge, lack of availability of resources, lack of time availability of CSR activities and the level of awareness and benefits of CSR for companies. In addition, obstacles are also obtained from employee commitment to CSR. There are five CSR obstacles faced by student startups in Malang City.
Analysis Of Financial Performance In An Islamic Perspective In PT. Garuda Indonesia (Persero) Tbk Siregar, Rajab; Nurlaila, Nurlaila; Syahbudi, Muhammad
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1950

Abstract

This study aims to analyze the solvency ratio and activity as an assessment tool to measure financial performance at PT. Garuda Indonesia in an Islamic perspective. This study uses a qualitative descriptive approach, while the data studied are in the form of the financial statements of PT. Garuda Indonesia from 2017 to 2020. From the results of the calculation of the average solvency ratio as measured by the debt-to-asset ratio and the debt-to-equity ratio from 2017 to 2020, the activity ratio as measured by the total asset turnover ratio and the ratio Fixed asset turnover in 2017 to 2020 was not good. PT. Garuda Indonesia in the Islamic perspective is in accordance with the accounting contained in the Qur'an Al-Baqarah verse 282, namely the principle of responsibility as it cannot be separated from the responsibility of someone assigned to make financial reports in accordance with transactions that occur during muamalah. The principle of justice PT. Garuda Indonesia has implemented justice, namely recording all transactions that have occurred as they should be from assets, liabilities, capital, revenues and costs incurred by the company, while the principle of truth is that transactions occur in the ratio of liquidity, activity, solvency and profitability, both transactions of assets, liabilities, capital, income and expenses of each item are appropriate and included in the financial statements of PT. Garuda Indonesia.
The Effect of Gender Diversity and Slack Resources on Corporate Social Responsibility Disclosure Rohmah, Neng Siti; Nurfauziah, Farah Latifah; Suharti, Sri
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1958

Abstract

The purpose of this study was to determine the effect of gender diversity and slack resources on the corporate social responsibility disclosure. This study uses secondary data obtained from the annual report on the IDX. The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 and sampling using the purposive sampling method and obtained a sample of 14 companies. The technique used in this research is robust regression analysis using Eviews 12. The research method used is a quantitative method with the dependent variable, namely corporate social responsibility disclosure and the independent variables, namely gender diversity and slack resources. The results of this study indicate that gender diversity has an effect on corporate social responsibility disclosure with a result of 0.004 less than 0.05 while slack resources has no effect on corporate social responsibility disclosure with a result of 0.146 greater than 0.05 in mining companies. Simultaneous results with F of 0.000365 can be seen that the variables of gender diversity and slack resources have an effect on coporate social responsibility disclosure.
Effectiveness of Zakat as Tax Deduction in Muara Enim Baznas Fitriya, Ussy; Supriadi, Supriadi
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.7216

Abstract

Zakat, a fundamental Islamic obligation, has the potential to be utilized as a tax deduction to increase zakat fund collection. Despite regulations permitting zakat as a deductible expense, the actual implementation and awareness among Muslim taxpayers remain suboptimal. In Indonesia, the collection of zakat is significantly lower than its potential, indicating issues in management and understanding. This study aims to evaluate the mechanism and effectiveness of zakat as a taxable income reduction in increasing zakat funds at the Muara Enim Regency BAZNAS. A descriptive qualitative approach was employed, involving field research through documentation, observation, and interviews. The population comprised Muslim taxpayers, tax officials, and zakat administrators selected using purposive sampling. Data analysis focused on the implementation process and its impact on zakat revenue. The findings reveal that the zakat deduction mechanism in Muara Enim is not effectively increasing zakat revenue. Challenges include complicated procedures and limited taxpayer understanding regarding zakat calculations as a tax deduction. Consequently, the utilization rate of zakat as a tax deduction remains low. To optimize zakat collection through tax deductions, efforts should focus on simplifying procedures and improving taxpayer awareness and understanding. Enhancing these aspects can potentially increase zakat revenue, supporting the socio-economic development of Muara Enim.

Page 10 of 10 | Total Record : 94

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