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This Author published in this journals
All Journal Indonesian Journal Accounting (IJAcc) International Journal of Cyber and IT Service Management (IJCITSM) International Journal of Cyber and IT Service Management (IJCITSM)
Widya Febriani
Universitas Raharja
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Value of Technological Developments Based on An Islamic Perspective Tuti Nurhaeni; Ninda Lutfiani; Ankur Singh; Widya Febriani; Marviola Hardini
International Journal of Cyber and IT Service Management Vol. 1 No. 1 (2021): April
Publisher : International Institute for Advanced Science & Technology (IIAST)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1359.883 KB) | DOI: 10.34306/ijcitsm.v1i1.4

Abstract

Islamic values ​​cover all aspects of spiritual, intellectual, economic, social and scientific life. An area that has no boundaries of generations and advances in civilization such as Islam has an impact on the value of technological knowledge, messages spread through direct determination, reminders of Allah SWT blessing, proof based on the past, and allusions of science as fact through modern scientific activities. Includes 5 (five) roles of Islam in modern scientific activities, including: as a basis for scientific and technological research; implementation of epistemology; provides answers to scientific research questions, encourages exploration of nature as God's creation; as a form of value in the development of technological science. So this research is made based on an Islamic perspective related to science and technology research, which concludes that Islam provides a positive image of the value of scientific research and innovation in technological development. This research proves that the global Islamic world understands the extraordinary creations of Allah SWT which are manifested through technological science to provide individual and social welfare for human beings, and provide value to scientific technology policies from an Islamic perspective.
The Value of Technological Developments Based on An Islamic Perspective Tuti Nurhaeni; Ninda Lutfiani; Ankur Singh; Widya Febriani; Marviola Hardini
International Journal of Cyber and IT Service Management Vol. 1 No. 1 (2021): April
Publisher : International Institute for Advanced Science & Technology (IIAST)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1359.883 KB) | DOI: 10.34306/ijcitsm.v1i1.4

Abstract

Islamic values ​​cover all aspects of spiritual, intellectual, economic, social and scientific life. An area that has no boundaries of generations and advances in civilization such as Islam has an impact on the value of technological knowledge, messages spread through direct determination, reminders of Allah SWT blessing, proof based on the past, and allusions of science as fact through modern scientific activities. Includes 5 (five) roles of Islam in modern scientific activities, including: as a basis for scientific and technological research; implementation of epistemology; provides answers to scientific research questions, encourages exploration of nature as God's creation; as a form of value in the development of technological science. So this research is made based on an Islamic perspective related to science and technology research, which concludes that Islam provides a positive image of the value of scientific research and innovation in technological development. This research proves that the global Islamic world understands the extraordinary creations of Allah SWT which are manifested through technological science to provide individual and social welfare for human beings, and provide value to scientific technology policies from an Islamic perspective.
Faktor-Faktor Yang Mempengaruhi Tax Avoidance (Study Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia Tahun 2014-2018 Warseno Warseno; Silpi Intan Suseno; Widya Febriani
IJAcc Vol 1 No 2 (2020): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (444.732 KB) | DOI: 10.33050/10.33050/IJAcc.v1no2p6

Abstract

This study aims to determine the effect of Profitability, Leverage, Firm Size and Institutional Ownership on Tax Avoidance in Manufacturing Companies in the Basic and Chemical Industrial Sector in 2014-2018. The variables used in this study are profitability, leverage, company size and institutional ownership, while the dependent variable used is tax avoidance which uses an effective tax rate proxy. The analysis technique used in this study is multiple linear regression analysis where previously the data were tested using a classic assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The results showed that partially Profitability affects tax Avoidance. Simultaneously Profitability, Leverage, Firm Size and Institutional Ownership affect tax avoidance. The contribution of the dependent variable in explaining the independent variable is only 12.6%.
Co-Authors Ankur Singh Marviola Hardini Ninda Lutfiani Silpi Intan Suseno Tuti Nurhaeni Warseno