36 research outputs found
PENGARUH ASSET INTENSITY DAN DEBT POLICY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG BERGERAK DI BIDANG PERTAMBANGAN TERDAFTAR DI BURSA EFEK INDONESIA PERIDOE 2011-2020
Taxes are a source of cash income for the state. Taxes are levied on taxpayers with applicable provisions. One of the largest contributors of tax receipts is from corporate taxpayers. Tax avoidance is part of an active effort to fight taxes, all actions taken directly to avoid taxes. Asset intensity is a long-term asset and this asset is operational support of the company and will not be sold. A debt policy is a policy determined by the company to meet the needs of funds derived from debt. This research uses descriptive methods and quantitative approaches using secondary data supported by literature and documentation studies. The results showed that partial asset intensity had no significant effect on tax avoidance. Similarly, debt policy has no significant effect on tax avoidance. Simultaneously asset intensity and debt policy have an insignificant effect on tax avoidance with a contribution of 22%. Keywords: Asset Intensity, Debt Policy, Tax Avoidanc
PENGARUH PSAK NO. 1 TENTANG PENYAJIAN LAPORAN CASH FLOW DAN CAPITAL EXPENDITURE TERHADAP FIRM VALUE PADA PERUSAHAAN YANG BERGERAK DI BIDANG CONSUMER GOOD YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX PERIODE 2010-2019
Financial statements are prepared and presented to be submitted to those who need them. Of course, in this presentation must be in accordance with the existing provisions that are stipulated in PSAK No. 1 concerning the presentation of financial statements. Firm Value has an important role because it will form an image for the company, firm value is created by the contribution of other factors. Operation Cash Flow informs cash inflows and cash outflows from a company. Capital Expenditure as a reserve fund to support the expansion of the company or the improvement of assets. This research uses descriptive methods and quantitative approaches using secondary data supported by literature and documentation studies. The results showed that Operation Cash Flow partially has a positive and significant effect on Firm Value as well as Capital Expenditure has a positive and significant effect on Firm Value. Simultaneously both free variables can contribute and are able to significantly affect firm value.Keywords: Operation Cash Flow, Capital Expenditure, Firm Valu
Pengaruh Product, Price, Place Dan Promotion Terhadap Keputusan Nasabah Simpanan Fleximax Di PT. Bank Panin Dubai Syariah KCU Bandung
Companies are required to be able to compete in the world of marketing. Because the heart of the company lies in the world of marketing. In order for the company's operations to run smoothly, the marketing process must run well. There are several factors that must be considered by the management team in determining a marketing strategy known as the marketing mix. In this article, we will analyze the effect of Product, Price, Place and Promotion on Customer Decisions for Fleximax Savings Bank Panin Dubai Syariah KCU Bandung. Product is everything that is ready to be marketed by producers to get attention, requested until purchased to fulfill needs. Price is the value of an item or service that is measured in money to get the goods or benefits. Place is a permanent location or existence of a company. Promotion is sales communication that is persuasive in influencing consumers to be interested in the products offered. The results of the research show that all independent variables have an effect on the dependent variable. First, the results of the first t-test, obtained a t-test of 2.232 with a significance level of 0.029, meaning that the product is able to have a significant influence on the decision of the Fleximax Savings Customer partially; Second, the results of the t-test obtained a t-test of 2.128 with a significance level of 0.037, meaning that Price is able to give a significant influence on the decision of the Fleximax Savings Customer partially; Third, the results of the t-test obtained t-test 3.346 with a significance level of 0.001, meaning that Place is able to have a significant influence on the decision of the Fleximax Savings Customer partially; Fourth, the t-test results obtained t-test 3.106 with a significance level of 0.003. This means that Promotion is able to have a significant influence on the Fleximax Savings Customer Decision partially. Testing the Effect of Product, Price, Place and Promotion on Customer Decisions simultaneously obtained f-statistics results of 3.894 with a significance of 0.007. This result means that all independent variables are able to have a significant influence on customer decisions because the significant value is less than 0.05. The implication of this research is that the management of Bank Panin Dubai Syariah must be able to maintain and be able to improve banking products that are in accordance with the needs of the community, especially Felximax Savings that is able to answer the needs of today's society. With its convenience and advantages. So that many customers are interested in saving their funds with the Fleximax savings product. By paying attention to the marketing mix factors, this can support the running of the company and be able to compete with conventional products that first existedPerusahaan dituntut untuk mampu bersaing dalam dunia pemasaran. Karena jantung perusahaan terletak pada dunia pemasaran. Agar operasional perusahaan berjalan lacar maka proses pemasaran harus berjalan dengan baik. Ada beberapa faktor yang harus diperhatikan oleh tim manajemen dalam menentukan strategi pemasaran yang dikenal dengan bauran pemasaran. Pada artikel ini akan menganalisis pengaruh Product, Price, Place dan Promotion terhadap Keputusan Nasabah Tabungan Fleximax Bank Panin Dubai Syariah KCU Bandung. Product merupakan segala sesuatu yang siap dipasarkan oleh produsen untuk mendapatkan perhatian, diminta sampai dengan dibeli untuk pemenuhan kebutuhan. Price ialah nilai suatu barang atau jasa yang diukur dengan uang guna mendapatkan barang atau manfaatnya. Place merupakan lokasi yang bersifat tetap atau keberadaan sebuah perusahaan. Promotion ialah komunikasi penjualan yang bersifat persuasive mempengaruhi konsumen agar tertarik dengan produk yang ditawarkan. Hasil penelitain menunjukkan semua variabel independen berpengaruh terhadap variabel dependen. Pertama, hasil t-test pertama, diperoleh t-test 2,232 dengan taraf signifikansi 0,029, artinya Product memapu memberikan pengaruh secara signifikan terhadap Keputusan Nasabah Simpanan Fleximax secara parsial; Kedua, hasil t-test diperoleh t-test 2,128 dengan taraf signifikansi 0,037, aryinya Price mempu memberikan pengaruh secara signifikan terhadap Keputusan Nasabah Simpanan Fleximax secara parsial; Ketiga, hasil t-test diperoleh t-test 3,346 dengan taraf signifikansi 0,001, artinya Place memapu memberikan pengaruh secara signifikan terhadap Keputusan Nasabah Simpanan Fleximax secara parsial; Keempat, hasil t-test diperoleh t-test 3,106 dengan taraf signifikansi 0,003. Artinya Promotion memapu memberikan pengaruh secara signifikan terhadap Keputusan Nasabah Simpanan Fleximax secara parsial. Uji Pengaruh Product, Price, Place Dan Promotion Terhadap Keputusan Nasabah secara simultan diperoleh hasil f-statitics sebesar 3,894 dengan signifikansi 0,007. Hasil ini mengandung arti bawah seluruh variabel independen mampu memberikan pengaruh signifikan terhadap keputusan nasabah karena nilai signidikan lebih kecil dari 0,05. Implikasi dalam penelitian ini pihak manajemen Bank Panin Dubai Syariah harus bisa mempertahankan dan dapat meningkatkan kembali produk-produk perbankan yang sesuai dengan kebutuhan masyarakat khususnya Simpanan Felximax mampu menjawab kebutuhan masyarakat saat ini. Dengan kemudahan dan keunggulannya. Sehingga banyak nasabah yang tertarik untuk menyimpan dananya dengan produk simpanan fleximax. Dengan memperhatikan faktor-faktor bauran pemasaran, maka hal ini dapat menunjang berjalannya perusahaan dan mampu bersaing dengan produk konvensional yang lebih dulu ad
PENERAPAN WHISTLEBLOWING SYSTEM TERHADAP INTERNAL FRAUD PADA PT. BANK MUAMALAT INDONESIA, TBK PERIODE 2015-2019
Banks or other financial industries are particularly vulnerable to internal fraud cases. This is motivated because the highest motivation of this action is a financial factor. Every bank has now tried as early as possible to prevent the occurrence of internal fraud by using whistleblowing system that is part of internal control to realize good corporate governance, this system is useful to disclose violations that occur in the company by accommodating information from whistleblowers either from employees or from other stakehlolder by maintaining the confidentiality of identity and information. This study was conducted at PT. Bank Muamalat Indonesia, Tbk. by using descriptive method of quantifiable by presenting numerical data obtained from GCG report. The results of the analysis showed there is still a high level of internal fraud from 2015 to 2016 the highest cases that are in 2016 fluctuating until 2019. This indicates that the whistleblowing system implemented has not been optimal. Employees still do not have a sense of deterrent effect if they commit such actions, and the banking system that is less efficient and low supervision from internal and external parties becomes a great opportunity to commit crimes.Keywords: Whistleblowing System, Internal Frau
PENGARUH OPERATING EFFICIENCY RATIO (OER) DAN NON PERFORMING FINANCING (NPF) TERHADAP PROFITABILITA PADA BANK UMUM SYARIAH PERIODE 2014-2020
A company, especially in Islamic Commercial Banks, is inseparable from financing risks and the level of efficiency of bank performance in making a profit. As for the indicator of the success of the company making a profit is profitability. The data in this article is secondary data taken from the financial statements of Bank Umum Syairah for the 2014-2020 period, and is supported by literature and documentation research. Based on the results of the research, it was concluded that the OER variable has no effect on the profitability of ROA. Meanwhile, the NPF variable has a significant negative effect on roa profitability. Based on the results of the F test, simultaneously the OER and NPF variables have a significant effect on the profitability of ROA in Islamic Commercial Banks. This means that both variables can explain and affect the profitability of ROA by 45.27% and the remaining 54.73% is influenced by other variables that are not studied.Keywords : Operating Efficiency Ratio, Non Performing Financing, Profitabilita
PELAKSANAAN PRINSIP ASURANSI SYARIAH DIHUBUNGKAN DENGAN PERMA NO. 2 TAHUN 2008 TENTANG KOMPILASI HUKUM EKONOMI SYARIAH
Asuransi syariah menjadi jalan keluar yang paling komprehensif untuk menghadapi risiko-risiko kehidupan yang diberkahi oleh Allah SWT., mengingat asuransi syariah mempunyai nilai-nilai religius dan berdasarkan atas asas ketauhidan. Namun, dasar ketauhidan tersebut tidak dapat dijadikan satu-satunya legitimasi yang dapat dipakai oleh calon peserta asuransi syariah mengingat, segala peraturan yang lurus yang telah ada, dalam prakteknya tidak dilaksanakan secara utuh dan komprehensif oleh para agen asuransi syariah sebagai ujung tombak perusahaan pengelola asuransi syariah dikarenakan rata-rata dari mereka tidak memahami secara prinsip bagaimana dan apa asuransi syariah tersebut sehingga menimbulkan permasalahan bagaimanakah regulasi/peraturan tersebut mengatur tentang kewajiban perusahaan asuransi syariah pasca terjadinya kesepakatan kontrak dengan peserta asuransi syariah, kemudian bagaimanakah pelaksanaan asuransi syariah tersebut di masyarakat, dan bagaimanakah solusi terhadap permasalahan peserta asuransi syariah yang mengalami ketidakmampuan membayar ditengah perjalanan kontrak dalam asuransi syariah tersebut sehingga tidak kehilangan investasinya?
Metode yang dipakai dalam penelitian ini adalah deskriptif analitis, yaitu penelitian yang bertujuan untuk memberikan gambaran secara rinci, sistematis dan menyeluruh mengenai segala sesuatu yang berhubungan dengan masalah pemecahan permasalahan asuransi syariah yang terjadi di masyarakat. Tahap penelitian yang digunakan meliputi penelitian kepustakaan dan penelitian lapangan, teknik pengumpulan data, yaitu studi kepustakaan dan studi lapangan menggunakan metode yuridis-normatif yaitu analisis tanpa menggunakan rumus statistik.
Hasil penelitian menunjukkan bahwa terdapat kesenjangan yang sangat jauh antara aturan hukum dan pelaksanaan prinsip-prinsip dalam asuransi syariah yang teijadi di masyarakat. Garis lurus yang sudah diejawantahkan secara seksama dalam Fatwa Dewan Syariah Nasional (DSN-MUI) belum dapat direalisasikan kendatipun telah dibantu oleh Peraturan OJK, Peraturan Menteri Keuangan, Bahkan Peraturan Mahkamah Agung No.2 Tahun 2008. Diperlukan adanya regulasi yang jelas dan tegas mengingat asuransi syariah mempunyai nilai- nilai religius yang harus dipertanggungjawabkan secara penuh oleh peserta asuransi syariah serta oleh perusahaan pengelola asuransi syariah. Bahwa pertanggungjawaban asuransi syariah selain secara horizontal juga menyangkut pertanggungjawaban kehadirat Allah SWT.
Kata Kunci: Asuransi Syariah, Perusahaan Asuransi Syariah, Nilai Religius
A Comparative Study on Zakat Management Law Practices between Malaysia and Indonesia
Zakat management, that is collection and distribution funds, is an important to economy and society, in countries like Indonesia, Malaysia. They are controlled by government, which dictates the administration and management of zakat institutions. One of the issues is the level of zakat distribution is lower than the zakat collection. Hence, there are surplus of millions of zakat funds that are not distributed to the recipients. The purpose of this study is to identify the factors that lead to zakat as a productive asset and increase, and to explore and examine the management of zakat institutions in Malaysia, Indonesia and Singapore. The methodology used is a qualitative analytical description which analyze key provision of relevant law impacted upon the law of management zakat in Indonesia, Malaysia, and Singapore. The research is conducted by comparative approach. Based on the results of this study, the law of management zakat in Malaysia is better, however the management of zakat in Indonesia is better in distributions.
Keyword: Collection, Distribution, Law of Management Zakat
PENGARUH FIRM SIZE DAN FINANCIAL LEVERAGE TERHADAP FINANCIAL PERFORMANCE PADA PT. JAPFA COMFEED INDONESIA
The company's financial performance is the first benchmark to build investor confidence. Describes the state of the company and can be a reference for investment decisions. This article aims to increase the influence of firm size and financial leverage on financial performance of PT.Japfa Comfeed Indonesia  firm size shows the size of a company. While financial leverage the proportion of debt usage to finance its investment. This article also uses descriptive methods and quantitative approaches, namely to describe the results of research whose data is presented in numerical form. The data in this article is secondary data taken from financial statements PT. Japfa Comfeed Indonesia, Tbk. and supported by literature and documentation studies, which are processed statistically and quantitatively. The results of this study concluded that partially firm size has an insignificant influence on financial performance. But for financial leverage has a significant influence on financial performance. Simultaneously, firm size and financial leverage have a significant influence on financial performance with a contribution of 66.8% meaning that 33.2% of financial performance is influenced by other factors that are not examined in this study
PENGARUH INFLASI DAN BI 7 DAY REPO RATE TERHADAP NILAI AKTIVA BERSIH (NAB) REKSADANA SYARIAH DI INDONESIA PERIODE 2016-2020
Nilai Aktiva Bersih (NAB) menjadi sorotan utama para investor karena menggambrkan total kekayaan bersih reksadana setiap harinya. Artikel ini bertujuan untuk menguji pengaruh Inflasi dan BI 7 Day Repo Rate terhadap Nilai Aktiva Bersih (NAB) Reksadana Syariah. Inflasi menunjukan kenaikan harga suatu komoditas secara keseluruhan dan berlangsung cukup lama atau berkelanjutan. Sedangkan BI 7 Day Repo Rate merupakan tingkat suku bunga dalam kebijakan moneter ditetapkan oleh bank Indonesia dan disampaikan pada publik. Metode dalam penelitian ini menggunakan metode deskriptif dan pendekatan kuantitatif, untuk mendeskripsikan hasil penelitian yang datanya disajikan dalam bentuk angka dengan menggunakan data sekunder dan didukung dengan studi kepustakaan serta dokumentasi, yang diolah secara statistik dan kuantitatif. Pada penelitian ini mendapatkan hasil bahwa secara parsial inflasi berpengaruh terhadap Nilai Aktiva Bersih dengan kontribusi pengaruh 61.1 persen, sedangkan BI 7 Day Repo Rate tidak berpengaruh terhadap Nilai Aktiva Bersih, dan secara simulta inflasi dan BI 7 Day Repo Rate berpengaruh terhadap nilai aktiva bersih sebesar 63.1 persen.