Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan bertujuan menjadi media publikasi dan sumber rujukan ilmiah yang berfokus pada artikel ilmiah berbagai jenis penelitian seperti Penelitian Murni (Original Research), Studi Kasus Klinis (Clinical Case Study), Tinjauan Pustaka (Literature Review), Ulasan Artikel (Articles Review), Resensi Buku (Book Review), maupun Perspektif, Opini, dan Komentar (Perspective, Opinion, and Commentary), tentang isu kontemporer maupun fenomena sosial di masyarakat yang berkaitan dengan studi Ilmu Ekonomi, Manajemen, Akuntansi dan Keuangan. Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan menerima manuskrip dengan ruang lingkup penelitian yang tidak terbatas pada topik-topik seperti Ekonomi Makro dan Mikro, Ekonomi Islam, Ekonomi Pembangunan, Manajemen SDM, Manajemen Strategis, Manajemen Keuangan, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pajak, Akuntansi Syariah, Etika Profesi Akuntansi, Audit Akuntansi, Etika Keuangan dan topik lainnya dalam ruang lingkup Ekonomi, Manajemen, Akuntansi dan Keuangan.
Articles
5 Documents
Search results for
, issue
"Vol. 2 No. 1 (2025): April"
:
5 Documents
clear
<![CDATA[Pengaruh Konservatisme Akuntansi, Kepemilikan Manajerial, dan Dewan Komisaris Independen Terhadap Penghindaran Pajak ]]>
<![CDATA[Heriyanto Saputra]]>;
<![CDATA[Anita Kusuma Dewi]]>;
<![CDATA[Eksa Ridwansyah]]>
<![CDATA[ Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 1 (2025): April ]]>
Publisher : <![CDATA[PT Syamilah Literasi Islami ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Tax avoidance is a way to reduce the tax burden that is justified by tax law. Tax avoidance can be measured using the Cash Effective Tax Rate (CETR). This study aims to determine the effect of accounting conservatism, managerial ownership, and independent board of commissioners on tax avoidance in property and real estate companies listed on the IDX for the period 2018-2021. Sample determination using purposive sampling method. The number of samples selected was 9 companies with a research period of 4 years so that a total of 36 data was obtained and after eliminating outlier data, there were 32 samples. The data used is quantitative data with data collection methods in the form of documentation methods. Data analysis using multiple linear regression analysis. The results of the study indicate that accounting conservatism and independent board of commissioners have no effect on tax avoidance, while managerial ownership affects tax avoidance.]]>
<![CDATA[Factors Causing Non-Performing Loans in the Financial Sector Listed on the Indonesia Stock Exchange in 2017-2022 ]]>
<![CDATA[Yusuf Faisal]]>;
<![CDATA[Christine Natania Zefanya]]>;
<![CDATA[Muhammad Rizky Febrianto]]>
<![CDATA[ Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 1 (2025): April ]]>
Publisher : <![CDATA[PT Syamilah Literasi Islami ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to obtain empirical evidence on the effect of inflation, capital adequacy ratio, loan-to-deposit ratio, operating expenses, and operating income on non-performing loans. This study uses quantitative research. This research was conducted by observing financial sector companies listed on the Indonesia Stock Exchange, totaling 47 companies. The data source used is the company's annual report from 2017-2022. To obtain the results of this study, researchers used Eviews12. The results of this study found that inflation has a negative and statistically insignificant effect on non-performing loans, while the capital adequacy ratio has a positive and statistically insignificant effect on non-performing loans, while the loan to deposit ratio has a positive and statistically insignificant effect on non-performing loans. Furthermore, operating expenses and operating income weaken the effect of inflation on non-performing loans. loan to deposit ratio also strengthens the effect of capital adequacy ratio on non-performing loans. operating expenses and operating income also strengthen the effect of capital adequacy ratio on non-performing loans. This study discusses non-performing loans and the factors that influence them in financial sector companies]]>
<![CDATA[Peningkatan Kinerja Karyawan PDAM Berbasis Kualitas SDM, Kepuasan Kerja, dan Profesionalisme ]]>
<![CDATA[Ruli Widyaningtyas]]>;
<![CDATA[Sutianingsih Sutianingsih]]>;
<![CDATA[Intan Dwi Sulistyowati]]>
<![CDATA[ Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 1 (2025): April ]]>
Publisher : <![CDATA[PT Syamilah Literasi Islami ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Studi ini mengekplorasi hubungan kompleks antara kualitas sumber daya manusia, kepuasan kerja, profesionalisme kerja, dan kinerja karyawan di dalam PDAM (Perusahaan Daerah Air Minum), badan usaha milik negara yang mengelola pasokan air di Indonesia. Kajian ini bertujuan untuk memahami bagaimana factor-faktor ini saling berinteraksi dan mempengaruhi kinerja karyawan. Dengan menggali lebih dalam, kajian ini berusaha untuk mengidentifikasi peran masing-masing factor dalam mencapai tujuan organisasi, serta untuk menyoroti pentingnya penerapan strategi manajemen sumber daya manusia yang efektif. Selain itu, kajian ini juga ingin menggambarkan dampak dari kepuasan kerja dan profesionalisme kerja terhadap motivasi dan kinerja karyawan di PDAM. Dengan memahami dinamika ini, diharapkan dapat ditemukan cara-cara baru untuk meningkatkan produktivitas karyawan dan kinerja organisasi secara keseluruhan dalam konteks manajemen air sector public.]]>
<![CDATA[Kebijakan Pengelolaan Alokasi Dana Desa dalam Meningkatkan Pemberdayaan Masyarakat di Desa Ayuhulalo Kecamatan Tilamuta Kabupaten Boalemo ]]>
<![CDATA[Fibriyanti Lakoro]]>;
<![CDATA[Sukrianto]]>
<![CDATA[ Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 1 (2025): April ]]>
Publisher : <![CDATA[PT Syamilah Literasi Islami ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research aims to describe village fund allocation management policies in increasing community empowerment in Ayuhulalo Village, Tilamuta District, Boalemo Regency. This research method uses descriptive research with a qualitative approach. Data sources that can be used are primary and secondary data. Data collection techniques can use observation, interviews and documentation. The data analysis technique uses analysis from Milles and Huberman, by carrying out data reduction, presenting data and drawing conclusions. The results of the research show that policies in managing village fund allocation can be seen from the use of the budget in village apparatus expenditure and can be implemented well. The use of the budget is mainly for empowerment spending or spending in the development process which can be implemented very well.]]>
<![CDATA[The Role of Sharia Financial Literacy in Moderating the Relationship Between Herding Behaviour and Risk Tolerance Towards Sharia Stock Investment Decisions Among Gen Z Muslim Investor an Islamic Economic Perspective (A Study of Gen Z in Bandar Lampung City) ]]>
<![CDATA[Alvinda Sugiarto]]>;
<![CDATA[Ghina Ulfa Saefurrohman]]>;
<![CDATA[Yulistia Devi]]>
<![CDATA[ Al-Muhasabah: Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 1 (2025): April ]]>
Publisher : <![CDATA[PT Syamilah Literasi Islami ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[The phenomenon of increasing investment interest among Generation Z encourages the need for a deep understanding of the factors that influence investment decisions, especially in the context of Islamic economics. This study aims to analyze the influence of herding behavior and risk tolerance on sharia stock investment decisions among Generation Z Muslim investors in Bandar Lampung City, as well as to examine the role of sharia financial literacy as a moderating variable. The research method used a quantitative approach with Structural Equation Modeling (SEM) data analysis techniques based on Partial Least Square (PLS), with a sample size of 100 respondents. The results of the study indicate that herding behavior has a positive and significant influence on investment decisions, reflecting the tendency of Generation Z to follow group decisions in uncertain situations. Additionally, risk tolerance was also found to have a positive and significant influence on investment decisions, where higher risk tolerance leads to a greater tendency to make investment decisions. However, sharia financial literacy was unable to moderate the influence of herding behavior on investment decisions. Conversely, sharia financial literacy was found to strengthen the influence of risk tolerance on investment decisions, affirming its role in shaping more rational decisions aligned with sharia principles. This study contributes to the development of sharia financial literacy and wiser investment decision-making among young Muslims. These findings also provide an important foundation for policymakers and sharia financial industry players in designing more targeted education and marketing strategies.]]>
