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All Journal PROSIDING SEMINAR NASIONAL PERMANA JDM (Jurnal Dinamika Manajemen) Martabe : Jurnal Pengabdian Kepada Masyarakat Masyarakat Berdaya dan Inovasi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Amirah Amirah
Universitas Pancasakti Tegal
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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PENGARUH PERUBAHAN RATING OBLIGASI TERHADAP MARKET MODEL ., Amirah
PERMANA Vol 2, No 2 (2011)
Publisher : PERMANA

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Abstract

The purpose of this research is to examine the effect of obligation rating change both in upgrade and downgrade on the sensitivity of relationship between stock return and return market, an then to examine the effect of obligation rating change to the intercept and coefficient in the model. The choosing of the samples done by purposive sampling with the requirement all the companies publishing their stock and obligation in Indonesian Stock Exchange in 2000-2007. the examination done by time series both daily, weekly, and monthly in 31 companies by 64 observation, they are 51 upgrade, and 13 downgrade. Statistic’s method done to examine the first hypothesis is simple linier regression with dummy variable. While, the second hypothesis was examined by using chow test. The result of this research shows that upgrade obligation rating change decreases the sensitivity of relationship between stock return and market return. On the opposite, the downgrade obligation rating change increases the sensitivity of relationship between stock return and return market. The effect of obligation rating change which is not significant was indicated because the obligation rating change has been anticipated by the investors so that this case causes no change to the intercept and coefficient in the model. Key word: obligation rating change, Single Index Model
ZAKAT PRODUKTIF SEBAGAI SOLUSI ALTERNATIF PENGENTASAN KEMISKINAN ., Amirah
PERMANA Vol 3, No 1 (2011)
Publisher : PERMANA

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Abstract

Poverty is one of the serious economic problems being faced by many developing countries. This phenomenon is not only an economic problem but also a social and political problems of a country. Since the 14th century, zakat is one of the instruments that are considered able to cope with the economic crisis. In implementation, zakat is not only limited to pillars of Islam, but it has a domino effect in people´s lives, especially in elevating poverty. in addition, the application of zakat can improve economic and social growth. Where theoretically, the allocation of zakat to the poor people will increase their income and consumption. It does not only result in increased production and investment, and demand for labor. Thus, as the unemployment plague the social crisis can be solved.
PENGARUH ALOKASI DANA ZAKAT TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH ,, Amirah; Raharjo, Teguh Budi
PERMANA Vol 5, No 2 (2014): Februari
Publisher : PERMANA

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Abstract

The purpose of this research is to examine the effect of the allocation of zakat funds on the financial performance of Islamic banking 2009-2012. The choosing of the samples done by purposive sampling with the requirement all the companies publishing their sources and uses of funds statement of zakat, in order to obtain four banks, namely Bank Syariah Mandiri, Bank Muamalat, BRI syariah, and Bank Mega Syariah. Testing conducted using Partial Least Squares ( PLS ) mediation effect, ie entering Dana Pihak Ketiga as an intervening variable. Results of this study indicate that the zakat significant effect on the financial performance of Islamic banking to Dana Pihak Ketiga as mediating variable. These results indicate that Islamic banks have implemented effective marketing strategies through distribution of zakat is performed simultaneously in the framework of Corporate Social Responsibility (CSR) in attracting investors to invest their funds in Islamic banks.Keywords : zakat , dana pihak ketiga , islamic banking financial performance, corporate socialresponsibility (CSR)
MEKANISME PENENTUAN HARGA: PERSPEKTIF EKONOMI SYARIAH ., Amirah
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

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Abstract

Marketmechanismsisanexchange of goodsandservices and have beengoing on since thebeginningof humancivilization. The importance ofthe marketin Islamcan not be separatedfrom thefunctioning of the marketasan arena forthe sale and purchaseof physicalactivity, butthe rules, normsandissues related tothe market, one of which isthe determination ofthe price. In the concept ofshariaeconomics, determination of priceis doneby consensusbetweensellersandbuyers. In contrasttoconventional economicbargainingdonebythe strengthandability ofeach partyto argue.The basic assumptionused inthis conceptnotonlyto maximizeprofitsorincreasewealthper se,asthere isthe underlying assumptioninthe conventionaleconomy, butmusthave theintentionto help each other, andfacilitatebetween thetwo sides. Interventioncan be doneduring thedetermination of priceconcernsandprotectthe interests ofsociety at large, andthere is noinjured party. Keywords: Price, sharia economic
RELASI RATING OBLIGASI DAN MARKET INDEKS PASAR MODAL INDONESIA -, Amirah
Jurnal Dinamika Manajemen Vol 1, No 2 (2010): September 2010 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v1i2.2463

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh perubahan rating obligasi baik saat di upgrade dan downgrade pada kepekaan hubungan antara return saham dan return pasar. Selain itu, penelitian ini menguji pengaruh perubahan rating obligasi terhadap intercept dan koefisien dalam model. Purposive sampling digunakan sebagai metode sampling dengan persyaratan semua penerbitan saham dan obligasi diambil dari Bursa Efek Indonesia pada 2000-2007 dan regresi linier sederhana dengan variabel dummy digunakan sebagai metode statistik. Hasil penelitian ini menunjukkan perubahan rating obligasi yang telah diupgrade yang menurunkan sensitivitas hubungan antara return saham dan return pasar. Sebaliknya, perubahan rating downgrade obligasi meningkatkan sensitivitas hubungan antara return saham dan return pasar. Dampak dari perubahan rating obligasi yang tidak signifikan karena perubahan rating obligasi telah diantisipasi oleh para investor. The purpose of this research is to examine the effect of obligation rating change both in upgrade and downgrade on the sensitivity of relationship between stock return and return market. In addition, this study examine the effect of obligation rating change to the intercept and coefficient in the model. Purposive sampling is used as sampling method with the requirement of all publishing stock and obligation taken from Indonesian Stock Exchange in 2000-2007 and simple linier regression with dummy variable is used as statistic method.  The result of this research shows that upgraded obligation rating change which decreases the sensitivity of relationship between stock return and market return. On the opposite, the downgrade obligation rating change increases the sensitivity of relationship between stock return and return market. The effect of obligation rating change which is not significant since the obligation rating change has been anticipated by the investors.
Relasi Rating Obligasi dan Market Indeks Pasar Modal Indonesia -, Amirah
JDM (Jurnal Dinamika Manajemen) Vol 1, No 2 (2010): September 2010 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v1i2.2463

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh perubahan rating obligasi baik saat di upgrade dan downgrade pada kepekaan hubungan antara return saham dan return pasar. Selain itu, penelitian ini menguji pengaruh perubahan rating obligasi terhadap intercept dan koefisien dalam model. Purposive sampling digunakan sebagai metode sampling dengan persyaratan semua penerbitan saham dan obligasi diambil dari Bursa Efek Indonesia pada 2000-2007 dan regresi linier sederhana dengan variabel dummy digunakan sebagai metode statistik. Hasil penelitian ini menunjukkan perubahan rating obligasi yang telah diupgrade yang menurunkan sensitivitas hubungan antara return saham dan return pasar. Sebaliknya, perubahan rating downgrade obligasi meningkatkan sensitivitas hubungan antara return saham dan return pasar. Dampak dari perubahan rating obligasi yang tidak signifikan karena perubahan rating obligasi telah diantisipasi oleh para investor. The purpose of this research is to examine the effect of obligation rating change both in upgrade and downgrade on the sensitivity of relationship between stock return and return market. In addition, this study examine the effect of obligation rating change to the intercept and coefficient in the model. Purposive sampling is used as sampling method with the requirement of all publishing stock and obligation taken from Indonesian Stock Exchange in 2000-2007 and simple linier regression with dummy variable is used as statistic method.  The result of this research shows that upgraded obligation rating change which decreases the sensitivity of relationship between stock return and market return. On the opposite, the downgrade obligation rating change increases the sensitivity of relationship between stock return and return market. The effect of obligation rating change which is not significant since the obligation rating change has been anticipated by the investors.
PENGARUH PENERAPAN PAJAK DAERAH, RETRIBUSI DAERAH DAN DANA BAGI HASIL TERHADAP KEMANDIRIAN KEUANGAN DAERAH DI DINAS PENDAPATAN, PENGELOLAAN KEUANGAN, DAN ASET DAERAH (DPPKAD) EKS KARESIDENAN PEKALONGAN PADA TAHUN 2013 – 2017 Balqis, Mrs.; Murdiati, Sri; Amirah, Mrs.
PERMANA Vol 9, No 2 (2018): Pebruari
Publisher : PERMANA

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Abstract

The purpose of this study is 1) to determine simultaneously the effect of the application of local taxes, regional retribution and revenue sharing funds on financial independence 2) To know partially the effect of tax implementation on regional financial independence 3) To know partially the influence of regional retribution on regional financial independence 4) To know partially the effect of revenue sharing funds on regional financial independence. Data collection method used in this study is documentation. While the data analysis used is classical assumption testing, multiple linear regression analysis, simultaneous significance test (F statistical test), individual parameters significant test (t statistical test) and determination coefficient. The first hypothesis uses simultaneous parameter significance test proving that there is a positive and significant influence on the application of local taxes, regional retribution and revenue sharing on regional financial independence as evidenced by sig = 0,000 <0,05. The second hypothesis uses the individual parameter significance test proving that there is a positive and significant influence on the application of local taxes on regional financial independence as evidenced by the sig value = 0,000 <0,05. The third hypothesis uses an individual parameter significance test proving that there is a positive and insignificant influence on the regional financial independence evidenced by sig = 0.224> 0.05. The fourth hypothesis uses the individual parameter significance test proving that there is a negative and significant effect on revenue sharing on regional financial independence as evidenced by sig = 0.001 <0.05.Keywords: Application Of Local Taxes, Regional Retribution, Revenue Sharing Funds For Regional Financial Independence
PENGARUH PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR, PEMBEBASAN BEA BALIK NAMA KENDARAAN BERMOTOR, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Kasus Pada Kantor Bersama Sistem Administrasi Manunggal Satu Atap (SAMSAT) Kabupaten Brebes) Rahayu, Cinti; Amirah, Mrs.
PERMANA Vol 10, No 1 (2018): Agustus
Publisher : PERMANA

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Abstract

This study aims to prove the influence of program pemutihan motor vehicle tax (PKB), free transfer of name (BBNKB), and socialization taxation to the taxpayer to pay motor vehicle tax SAMSAT office Brebes. The population of this study are all motor vehicle texpayers registered at   SAMSAT Brebes Joint Office. This sample used in this research is accidental sampling method is the technique of determining the sample by chance, ie anyone who by chance met with the researchers. Data were collected by survey method with questionnaires, and questionnaires were eligible for 100 questionnaires. Data analysis technique used Multiple Linear Regression Analysis. The results showed partialy had an affect that program pemutihan motor vehicle tax (PKB) with significant value 0,000 < 0,005, free transfer of name (BBNKB) with significant value 0,013 < 0,05,and socialization with significant value 0,000 < 0,05. Simultaneously all variabels had an effect on taxpayer to pay motor vehicle tax at SAMSAT Brebes Joint Office with significant value 0,000 < 0,05.Keywords: program pemutihan motor vehicle tax, free transfer of name, sosialization taxation, taxpayer compliance.
PENGARUH TINGKAT SUKU BUNGA, CAPITAL ADEQUACY RATIO, NON PERFORMANCE LOANS DAN LOAN TO DEPOSIT RATIO TERHADAP PENYALURAN KREDIT UMKM (Studi Kasus Bank Umum Swasta Nasional Tahun 2014-2016) Lestari, Indah Sri; Amirah, Mrs.
PERMANA Vol 8, No 2 (2017): Pebruari
Publisher : PERMANA

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Abstract

Influence of Interest Rates, Capital Adequacy Ratio, Non Performance Loans And Loan To Deposit Ratio Against MSME Credit Distribution (Case Study of National Private Commercial Banks 2014-2016). The purpose of this study is 1) to determine the effect of interest rates on MSME lending 2) to determine the effect of capital adequacy ratio on MSME lending 3) to determine the effect of non performance loans on MSME lending 4). to determine the effect of loan to deposit ratio on MSME lending, 5) to determine the effect of interest rates, capital adequacy ratios, non-performance loans, and loan to deposit ratio together on MSME lending. The hypothesis in this study is 1) there is an influence of interest rates on MSME lending 2) there is an influence of capital adequacy ratio on MSME lending, 3) there is an effect of non performance loans on MSME lending, 4) there is a loan to deposit ratio effect on distribution MSME loans, 5) there are influences on interest rates, capital adequacy ratios, non-performance loans, and loan to deposit ratios against MSME lending. The method of data collection in this study is the documentation method. The method of data analysis in this study is the classic assumption test, simple regression analysis, test the significance of simple regression, multiple regression analysis, multiple regression test significance, and analysis of the coefficient of determination. The conclusion of this study is 1) there is a negative and significant interest rate effect on MSME lending, as evidenced by the regression equation, namely Ŷ = 5,643-0,026 X1. From the results of the calculation of the significance test obtained sig value of 0.012. Because the sig value of 0.012 <0.05, it can be interpreted that there is a significant influence on the interest rate on MSME lending together. 2) there is a positive influence and a significant capital adequacy ratio to MSME lending, as evidenced by the regression equation, namely Ŷ = 4.966 + 0.024 X2. From the results of the calculation of the significance test obtained sig value of 0.003. Because the sig value 0.003 <0.05 can be interpreted that there is a significant effect of capital adequacy ratio on the distribution of MSME loans together. 3) there is a positive and not significant effect on non performance loans on MSME lending, as evidenced by the regression equation, namely Ŷ = 5.433 + 0.010 X3. From the results of the calculation of the significance test, the sig value is 0.183. Because the sig value of 0.183> 0.05 can be interpreted that there is no significant effect of non-performance loans on MSME loan disbursement together. 4) there is a positive and insignificant influence of loan to deposit ratio on MSME lending, as evidenced by the regression equation, namely Ŷ = 4,599 + 0,010 X4. From the results of the calculation of the significance test, the sig value is 0.306. Because the sig value is 0.306> 0.05, it can be interpreted that there is no significant effect of loan to deposit ratio on MSME lending together. 5) there is a positive and significant influence of interest rates, capital adequacy ratios, non performance loans, and loan to deposit ratio together towards MSME lending, as evidenced by the regression equation, namely Ŷ = 4,660 + 0,008 X1 + 0,028 X2 + 0,007 X3 + 0,002 X4. From the calculation results obtained a significance value of multiple regression coefficients 0.049 <0.05, meaning that there is a significant effect of interest rates, capital adequacy ratios, non performance loans, and loan to deposit ratio together towards MSME lending to National Private PUBLIC Banks Year 2014-2016 together.  Keywords:  Interest Rate, Capital Adequacy Ratio, Non Performing Loan, Loan to eposit Ratio, MSME Credit Distribution.
PENGARUH KARAKTERISTIK PERUSAHAAN, GOOD CORPORATE GOVERNANCE (GCG), DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) Wardani, Aditya Kusuma; Anggra, Eva; Amirah, Mrs.
PERMANA Vol 7, No 2 (2016): Pebruari
Publisher : PERMANA

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Abstract

This study aims to explain the effect simultaneously and partially of the variable firm size, leverage, capital intensity, audit committee, independent commissioner and CSR on tax avoidance. Data collection of this study using secondary data. Deep population this research is a food and beverage company. While the sample in this study is a food and beverage company listed on the Stock Exchange in 2014-2016, which amounted to 11 companies. In this case the financial statements of the company, which amounted to 33 financial statement data. The results showed that simultaneously the size of the company, leverage, capital intensity, audit committee, independent commissioner and CSR had a significant effect on tax avoidance. Firm size, leverage, capital intensity, and CSR simultaneously have a significant effect on tax avoidance. While the audit committee and independent commissioners simultaneously have no effect on tax avoidance. Keywords: company characteristics, Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and tax avoidance.
Co-Authors Aditya Kusuma Wardani Agus Prasetyono Agustina Handayani Anggra, Eva Balqis, Mrs. Briliani Dwi Hapsari Cinti Rahayu Eva Anggra Yunita Gunistiyo Gunistiyo Indah Sri Lestari Indah Sri Lestari, Indah Sri Lukman Abdul Azis Makmur Sujarwo Mei Rani Amalia Mohammad Arridho Nur Amin Muchamad Sukron Rahayu, Cinti Siti Subaedah Sri Murdiati Susilawati, Agnes Dwita Teguh Budi Raharjo Tri Sulistyani Wardani, Aditya Kusuma Yuni Utami Yuniarti Herwinarni