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INDONESIA
e-Jurnal Apresiasi Ekonomi
Published by Sekolah Tinggi Ilmu Ekonomi Pasaman Simpang Empat
ISSN : 23373997     EISSN : 26139774     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
topics that will be published in this journal are: 1. Development theory and application of management science; 2. Study of entrepreneurship and entrepreneurship development; 3. Development and research on applying the theory of business science 4. Community economic development. But the other relevant topics with is available.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 22 Documents
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Search results for , issue "Vol 13, No 2 (2025)" : 22 Documents clear
THE EFFECT OF EARNINGS MANAGEMENT, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE Sholekah, Masrurotus; Arisyahidin, Arisyahidin; Mutiara*, Nisa
Jurnal Apresiasi Ekonomi Vol 13, No 2 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i2.972

Abstract

The study analyzed companies listed in the LQ45 index (IDX) in the 2021-2023 period, and met the research criteria. A total of 84 samples with three periods of financial statements from 28 companies have been received. Using quantitative methods in research, and multiple regression analysis as an analysis tool. The conclusion of this study is that profit management does not affect tax avoidance. Leverage and Capital Intensity affect tax avoidance.
STRATEGY TO IMPROVE THE ROLE AND EXISTENCE OF INSURANCE SHARIAH AT PT. ALLIANZ LIFE INDONESIA INSURANCE MEDAN BRANCH Damayanti, Elvina Sari; Lubis, Fauzi Arif; Nurbaiti, Nurbaiti
Jurnal Apresiasi Ekonomi Vol 13, No 2 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i2.977

Abstract

This study aims to analyze how the strategy in increasing the role and existence of sharia insurance in PT Asuransi Allianz life Indonesia Medan branch. In this study using a descriptive qualitative approach. The approach used by the researcher is an empirical approach model. Primary data sources consist of informants such as employees of PT. Asuransi Allianz life Indonesia. Secondary data sources are taken from various book references, scientific journals, and written reports obtained from various references as a theoretical basis. Data were collected using observation, interview, and documentation techniques. By using SWOT analysis it can be concluded that PT Asuransi Allianz Life Indonesia has strengths (Strength) namely a wide marketing network (national and international), weaknesses (Weakness) namely that there are several leaders in terms of supervision of their agents are not optimal, also has opportunities (Opportunities) namely cooperation with sharia financial institutions, and has challenges (Threats) namely the entry of new competitors in the insurance industry. The results of this study indicate that the role of sharia insurance at this time is very much needed to prepare for future benefits, the role of insurance is also a form of worship of a Muslim to Allah SWT. Meanwhile, the way for sharia insurance to continue to exist is by educating the market through various communication media to explain the existence of sharia insurance, its advantages, benefits and cleanliness from public doubts. And for companies to develop products sustainably such as innovating sharia insurance products, improving human resources (HR), company service quality management, promotional strategies, cooperation with other institutions. Keywords :Sharia Insurance Strategy, The Role of Sharia Insurance, Allianz Life Indonesia Insurance

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