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All Journal AKUNTABILITAS Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Pelita Masyarakat Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Management and Sustainability El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Nasution, Abdillah Arif
Accounting Departement, Universitas Sumatera Utara, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

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Journal : El-Mal: Jurnal Kajian Ekonomi

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Pengaruh Profitabilitas, Tingkat Hutang dan Ukuran Perusahaan terhadap Tax Avoidance Perusahaan Pertambangan Abdillah Arif Nasution; Renika Hasibuan; Hartono; Nuniek Yuniarti Ningsih Renggaala; Mega Arisia Dewi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 7 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i7.4159

Abstract

This research aims to analyze the influence of profitability, debt levels and company size on tax avoidance. The sample in this research is mining companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sample in this study used a purposive sampling method to obtain a sample of 23 mining companies. Testing in this research uses the SPSS (Statistical Product and Service Solution) analysis tool and data analysis in this research uses multiple linear regression analysis. The results of this research show that the profitability variable has no effect on tax avoidance, the level of debt has no effect on tax avoidance, company size has no effect on tax avoidance. The variables profitability, debt level and company size together have a significant effect on tax avoidance.
Pengaruh Pendapatan, Pekerjaan, dan Pendidikan Terhadap Keputusan Masyarakat Melakukan Pinjaman Online Abdillah Arif Nasution; Haris Karyadi; Andreas Recki Prasetyo; Afni Yeni; Eva Yuniarti Utami
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4620

Abstract

The development of technology from time to time is growing rapidly, one of which is in the financial sector. This development is marked by the emergence of financial technology in the era of modernization. Online loans are a form of financial technology service which is a money lending service to make it easier for people to borrow money without any hassle like in conventional banks. This study uses a quantitative research type. This study aims to determine the effect of income, employment, and education on people's decisions to make online loans. The population of this study is people who have used online loans. The results of this study found that income, employment and education influence people's decisions to make online loans.
Peran Ekonomi Digital Terhadap Ketahanan dan Pertumbuhan Ekonomi di Indonesia Abdillah Arif Nasution; Tirsa Neyatri Bandrang; Dewi Mariam Widiniarsih; Muhammad Syaiful; Abdul Razak Munir
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.4861

Abstract

This study aims to determine the role of the digital economy in economic resilience and growth in Indonesia. This research approach collects data through literature studies, which involve reading literature from various sources including books, journals and reports using qualitative and deductive approaches. The findings in this study are. The potential of the digital economy greatly influences the resilience and growth of the Indonesian economy, this is able to make Indonesia the largest digital economy market share. The existence of the digital economy is greatly felt by the community, forcing related parties to design new strategies by adopting digitalization, which is dominated by innovation in technology, information, communication, and the increasing development of internet networks. The digital economy has a very important role in economic resilience and growth in Indonesia. Some of these roles include increasing efficiency and productivity, expanding markets, creating new jobs, and increasing innovation.
Co-Authors Abdul Razak Munir Adi Syah Putra Afni Yeni Andreas Recki Prasetyo Aulia Arif Nasution Azmi, Zul Darwis Harahap Dewi Mariam Widiniarsih Eva Yuniarti Utami Haris Karyadi Hartono Hartono Hasibuan, Renika Juwita Agustrisna May Hana Bilqis R May Hana Bilqis, May Hana Mega Arisia Dewi Mimma Maripatul Uula Muhammad Husni Mubarok Muhammad Syaiful Mustia Ismail Nuniek Yuniarti Ningsih Renggaala Risanty Sambas Ade Kesuma Taufik Akbar Parluhutan Tetty Yuliati Tirsa Neyatri Bandrang Wardayani wardayani Widyawati Pangestu Yuni Lestari Br Sitepu