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All Journal Jurnal Al-Qardh Jurnal Ilmiah Manajemen Ubhara Accounting and Finance Studies
Imanda Firmantyas Putri Pertiwi
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Religion Humanities Economics, Econometrics & Finance Social Sciences

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MORAL PAJAK: SEBUAH OPSI PENINGKATAN KEPATUHAN PAJAK MASYARAKAT MUSLIM Imanda Firmantyas Putri Pertiwi
AL-QARDH Vol 2, No 1 (2017): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.939 KB) | DOI: 10.23971/jaq.v2i1.823

Abstract

This study aims to determine the significance of taxpayer internal factors to comply with applicable tax laws. Variable religiosity and nationalism become exogenous variables to define tax morale, while tax morale will define tax compliance. Samples taken over 200 individual taxpayers whose Islam religion. Data analysis was done using Structural Equation Model (SEM) by dividing the step into outer test and inner test. The results showed that statistically religiosity influence tax morale, but on the contrary, nationalism is not shown significant results. Tax morale on tax compliance showed positive results and significant. Based on these results, can be concluded that religiosity still plays an important role in moslem society’s decision making. Thus, if the tax policy makers can touch the side ofreligiosity of the moslem societies, that in fact as majority in this country, it is expected that tax revenues can be increased.
The Influence of Inflation, Exchange Rate, Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR) to Financial Sustainability Ratio with Return on Aset (ROA) as Mediation Ali Fanisa Himawan; Imanda Firmantyas Putri Pertiwi
Accounting and Finance Studies Vol. 2 No. 3 (2022): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs23.3802022

Abstract

ABSTRACT The background of this research is that banks as one of the supporters of the Indonesian economy are required to experience financial sustainability. The FSR ratio is used to determine the growth of a bank and to determine whether the bank is capable or not in continuing its financial performance. The purpose of this study was to determine the effect of inflation, exchange rates, NPF and FDR on FSR at Islamic Commercial Banks in Indonesia in 2016-2020 with ROA as a mediating variable. This research is classified as a quantitative research with a population of 14 BUS registered at OJK. The research sample was determined by purposive sampling method with specified criteria so that there were 13 samples used. Then 65 data were obtained from the 13 samples in the 2016-2020 observation period. The type of data used is secondary data. The analytical method used is multiple linear regression analysis with PLS test using Eviews 10 software. The results show that partially the inflation, exchange rate and FDR variables have no effect on the FSR of Islamic banks. The NPF variable has a negative and significant effect on FSR. And the ROA variable has a positive and significant effect on FSR. The results also show that the variables of inflation, exchange rate, and FDR have no effect on ROA. While the NPF variable has a negative and significant effect on ROA. According to the research results, ROA is only able to mediate the effect of NPF on FSR. ABSTRACTThe background of this research is that banks as one of the supporters of the Indonesian economy are required to experience financial sustainability. The FSR ratio is used to determine the growth of a bank and to determine whether the bank is capable or not in continuing its financial performance. The purpose of this study was to determine the effect of inflation, exchange rates, NPF and FDR on FSR at Islamic Commercial Banks in Indonesia in 2016-2020 with ROA as a mediating variable. This research is classified as a quantitative research with a population of 14 BUS registered at OJK. The research sample was determined by purposive sampling method with specified criteria so that there were 13 samples used. Then 65 data were obtained from the 13 samples in the 2016-2020 observation period. The type of data used is secondary data. The analytical method used is multiple linear regression analysis with PLS test using Eviews 10 software. The results show that partially the inflation, exchange rate and FDR variables have no effect on the FSR of Islamic banks. The NPF variable has a negative and significant effect on FSR. And the ROA variable has a positive and significant effect on FSR. The results also show that the variables of inflation, exchange rate, and FDR have no effect on ROA. While the NPF variable has a negative and significant effect on ROA. According to the research results, ROA is only able to mediate the effect of NPF on FSR.
The Influence of Local Government Size, Leverage, and Audit Opinion on Transparency of Regional Financial Reports with Internet Financial Reporting as an Intervening Variable : (Case Study of District/City Governments in Indonesia 2018-2020) Riska Puji Astuti; Imanda Firmantyas Putri Pertiwi
Accounting and Finance Studies Vol. 2 No. 4 (2022): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs24.5142022

Abstract

The purpose of this study was to determine the effect of local government size, leverage, and audit opinion on the transparency of regional financial reports using internet financial reporting as an intervening variable. This study uses a quantitative method with a sample of 35 districts/cities in Indonesia in 2018-2020. The data in this study are secondary data obtained from the official website of the district/city government in Indonesia. Analysis of Path Analysis test data with the help of SPSS version 26. The results of this study conclude that local government size and audit opinion have no effect on regional financial transparency. Leverage affects regional financial transparency. Local government size, leverage, and audit opinion have no effect on internet financial reporting. Internet financial reporting is not able to mediate all independent variables on regional financial transparency.
DAMPAK PROMOSI, BIAYA, DAN RELIGIUSITAS TERHADAP KEPUTUSAN MAHASISWA MEMILIH IAIN SALATIGA Khotib Hidayatullah; Imanda Firmantyas Putri Pertiwi
Jurnal Ilmiah Manajemen Ubhara Vol 4, No 2 (2022): JURNAL ILMIAH MANAJEMEN UBHARA
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/jmu.v4i2.1060

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui seberapa kuat Pengaruh Promosi, Biaya dan Religiusitas, terhadap Keputusan Mahasiswa memilih IAIN Salatiga. Dalam riset ini menggunakan metode kuantitatif dengan mengolah data primer yang diperoleh melalui penyebaran kuesioner terhadap Mahasiswa IAIN Salatiga. Sampel yang diambil sejumlah 100 responden dengan Teknik Probability Sampling; Simple Random sampling, lalu hasil yang didapat diolah dengan SPSS versi 25. Analisis yang digunakan diantaranya uji statistik deskriptif, uji instrumen, uji asumsi klasik, uji ketepatan model, uji hipotesis dan path analysis (analisis jalur). Berdasarkan hasil daripada pengujian memperoleh hasil: Promosi berpengaruh positif signifikan, sedangkan Biaya berpengaruh negatif dan tidak signifikan dan Religiusitas berpengaruh positif tapi tidak signifikan terhadap Keputusan Mahasiswa memilih IAIN Salatiga.Kata kunci: Promosi, Biaya, Religiusitas, Keputusan Mahasiswa
MORAL PAJAK: SEBUAH OPSI PENINGKATAN KEPATUHAN PAJAK MASYARAKAT MUSLIM Imanda Firmantyas Putri Pertiwi
AL-QARDH Vol 2, No 1 (2017): AL-QARDH
Publisher : Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/jaq.v2i1.823

Abstract

This study aims to determine the significance of taxpayer internal factors to comply with applicable tax laws. Variable religiosity and nationalism become exogenous variables to define tax morale, while tax morale will define tax compliance. Samples taken over 200 individual taxpayers whose Islam religion. Data analysis was done using Structural Equation Model (SEM) by dividing the step into outer test and inner test. The results showed that statistically religiosity influence tax morale, but on the contrary, nationalism is not shown significant results. Tax morale on tax compliance showed positive results and significant. Based on these results, can be concluded that religiosity still plays an important role in moslem society’s decision making. Thus, if the tax policy makers can touch the side ofreligiosity of the moslem societies, that in fact as majority in this country, it is expected that tax revenues can be increased.
Co-Authors Ali Fanisa Himawan Khotib Hidayatullah Riska Puji Astuti