This study aims to examine the influence of Tax Socialization, Tax Service, Tax Sanctions, and Taxpayer Awareness on Individual Taxpayer Compliance Who Have Freelance Work in Lubuklinggau City. The object of this study is individual taxpayers who have freelance work and report their taxes at the Lubuklinggau Pratama Tax Office. By using the total sampling method, the sample consisted of 98 resp…
Penelitian ini bertujuan untuk mengetahui konsep hutang piutang dalam Q.S Al Baqarah menurut tafsir Al-Mishbah karya M. Quraish Shihab. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan jenis penelitian studi kepustakaan yang bersumber dari data sekunder, yaitu buku, tafsir, jurnal dan literatur lainnya terkait dengan konsep hutang piutang dalam surah al-baqarah…
This research aims to determine the influence of (1) Capital Adequacy Ratio (2) Net Profit Margin (3) Return On Assets (4) Environment, Social, Governance on changes in stock prices. The method used in this research is a quantitative method. The population of this research is banking companies listed on the Indonesian Stock Exchange. The data collection technique was carried out using a purposi…
This study aims to examine the effect of Good Corporate Governance (GCG) mechanisms, Environmental Social and Governance Disclosure (ESGD), and Retention Ratio on the value of companies listed in the LQ45 index of the Indonesia Stock Exchange (IDX) for the period 2018-2022. The sample consists of 19 companies with a total of 95 observations, selected using purposive sampling. Data analysis was …
This study examines the effect of the expertise characteristics of female members of the audit committee on audit fees. Factors characteristic of the expertise of female members on the audit committee include financial expertise, industrial expertise and legal expertise of female members on the audit committee. The population for this study is non-financial companies listed on the Indonesia Sto…
Every company has the main goal, namely to obtain maximum profits, and the Islamic banking sector is no exception. The main challenge for Islamic banks currently is to realize the trust of stakeholders, because stakeholder trust will have a positive impact on the development of the bank itself. The purpose of this research is to determine the influence of Islamic Social Reporting (ISR) disclosu…
Islamic Boarding School is one of the educational institutions that is growing rapidly and plays an important role in improving human resources in Indonesia. Pesantren has three main functions, namely producing religious experts, producing human resources, and empowering the community. This research was conducted at Kampoeng Tauhid Sriwijaya Islamic Boarding School with the aim of knowing how t…
This study aims to examine the effect of firm size, leverage, and independent commissioners of integrity of financial statement. The populations in this study was all companies on the Indonesia Stock Exchange in the banking companies, with sample technique used was purposive sampling, this study have 108 samples. The research was quantitative with secondary data. Multiple linear regression was …
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sales growth, capital intensity, ukuran perusahaan dan leverage terhadap penghindaran pajak. Populasi pada penelitian ini adalah perusahaan manufaktur sektor barang konsumsi sub sektor food and baverage yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023. Penelitian merupakan penelitian kuantitatif dengan teknik pengambilan sam…
This research aims to determine: (1) the influence of taxpayer awareness on Motor Vehicle Taxpayer Compliance at Samsat Palembang 1, (2) the influence of tax knowledge on motor vehicle taxpayer compliance at Samsat Palembang 1, (3) the influence of Public Service Quality on compliance motor vehicle taxpayers at Samsat Palembang 1. The research sample used was motor vehicle taxpayers registered …
Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh Kompleksitas Perusahaan, Profitabilitas Perusahaan dan Risiko Perusahaan terhadap Biaya Audit. Sampel yang digunakan pada penelitian ini adalah perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2022. Penelitian ini merupakan penelitian kuantitatif dengan teknik pengambilan sampel yang digunakan adalah purposive…
This research aims to examine the influence of tax audits, tax sanctions, self- assessment systems and modernization of the tax administration system on the complianceof Palembang City MSMEs taxpayers. The method in this research uses quantitative witha descriptive approach. The population used is individual taxpayers who run MSMEs in Palembang City. The sample was taken using the Non Probabili…
This research aims to empirically test and analyze the influence of the audit committee, board of commissioners, managerial ownership, audit quality, institutional ownership on tax avoidance. The sample of this research is 39 mining companies listed on the Indonesia Stock Exchange during the 2021-2023 period, selected through judment purposive sampling. The data analyzed comes from the idx.co.i…
This study aims to analyze the impact of profitability, liquidity, and audit opinion on audit lag, with company size as a moderating variable, for companies listed on the Indonesia Stock Exchange (IDX). The research employs secondary data from the annual reports of IDX-listed companies for the period 2018-2022. A sample of 17 companies was selected using purposive sampling. The data analysis te…
This study aims to determine the implementation of a web-based financial reporting information system at PT Mitra Dinamis Yang Utama whose application is personalized, furthermore, with the analysis of whether the implementation can improve the company's operational efficiency and the reliability of the financial data produced. The type of research used is qualitative descriptive with the subje…
This study aims to analyze the influence of financial stability, ineffective monitoring, total accruals, CEO education, CEO duality, and political connections on financial statement fraud with audit firm size as a moderating variable. The population used in this research is all companies in the property, real estate and building construction sectors listed on the Indonesia Stock Exchange in 201…
This research aims to examine the influence of ICG, ICSR, murabahah financing, mudharabah financing and ijarah financing on financial performance with company size as a moderating variable. This research uses a quantitative approach with the type of data in the form of secondary data. Hypothesis testing in the research used the Moderated Regression Analysis (MRA) analysis technique with the SPS…
This study aims to obtaint empirical evidence on the influence of transparency, accountability, and security on the interest in donating to crowdfunding Kitabisa.com. The type of data in this study uses primary data obtained from questionnaires distributed through g-forms. The population in this study is people in the city of Palembang who have donated to crowdfunding Kitabisa.com at least thre…
This study aims to determine the effect of audit fees, leadership style, and work stress on audit performance (empirical study on KAP in Palembang City). This thesis uses primary data collected through distributing questionnaires to auditors at the Palembang City Public Accounting Office who are actively working with a total sample of 47 respondents. This research uses a quantitative approach a…
This study aims to examine the effect of capital structure and ownership structure on financial performance. The object of this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2023. By using the purposive sampling method, the number of samples in this study obtained 15 companies with a total of 90 observations. The independent variables ar…
Penelitian ini bertujuan untuk melakukan analisis terhadap pengaruh rasio CAMEL dan RGEC terhadap profitabilitas yang diukur menggunakan rasio ROA dengan menganalisa laporan keuangan tahunan yang telah dipublikasi oleh masing-masing bank pada periode 2014 – 2022. Indikator CAMEL yang dijadikan variabel dalam penelitian ini adalah CAR, NPF, NPM, BOPO, dan FDR. Indikator RGEC yang dijadikan var…
Laporan keuangan yang baik adalah laporan keuangan yang memiliki integritas atas informasi yang dikandung. Integritas laporan keuangan adalah sejauh mana laporan keuangan menyajikan informasi keuangan secara wajar, jujur dan tidak dikurang lebihkan. Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh mekanisme corporate governance dan kualitas audit terhadap integritas lap…
Tujuan dari dilakukannya penelitian ini adalah untuk menguji pengaruh earning per share, return on equity, return on assets terhadap return saham syariah. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan tahunan perusahaan. Populasi penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamic Indeks selama periode 2017-2022. Pengambilan sampel dilakukan de…
This study was prepared with the aim of examining the effect of NPM and DER on Sharia Stock Prices moderated using EPS and DPR. The research population was taken from Islamic stocks in the consumer goods industry sector companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2023 period. Data retrieval methods with company financial report documentation. The population of cons…
This research aims to examine the influence of the quality of accounting information, transparency of financial reports, program implementation reporting, and digitalization of zakat on the financial performance of LAZISMU South Sumatra Province. This research uses a quantitative approach with the type of data used is primary data obtained from questionnaires distributed directly to amil object…
Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance yang diproksikan dengan Komite Audit (KA), Ukuran Perusahaan (SIZE), dan Profitabilitas (ROA) terhadap Sustainable Finance (SF). Objek penelitian ini adalah perbankan yang menerapkan Sustainable Finance pada tahun 2020-2023. Dengan menggunakan metode purposive sampling, jumlah sampel penelitian ini sebanyak 58 perusahaan …
This study aims to find out the procedure for restaurant tax revenue before and after the use of the tapping box tool, analyze the level of effectiveness and contribution of restaurant tax revenue to regional tax revenue, and find out what efforts are made in optimizing restaurant tax revenue. This research is a quantitative descriptive research using data types and sources, namely secondary da…
Tax planning can be used to reduce taxes with the aim of reducing the tax burden. The purpose of this study is to analyze and test the effect of deferred taxes, profitability, leverage, company size, corporate governance and environmental social governance on tax planning. This study was conducted on State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 p…
The importance of accountability in every organization is crucial. With the proliferation of Amil Zakat Institutions (LAZ) in Indonesia as vehicles for distributing zakat funds, accountability for every program becomes essential. This study aims to assess accountability in Amil Zakat Institutions (LAZ). The research is qualitative-descriptive in nature, utilizing documentation and interview tec…
Tujuan dari dilakukannya penelitian ini adalah untuk mengetahui bagaimana adab bermuamalah yang sesuai syariat Islam pada perusahaan properti syariah, untuk mengetahui apakah ada perubahan sikap antara pelaku dan nasabah dalam bermuamalah sebelum dan saat pandemi Covid-19, untuk mengetahui pengalaman bermuamalah yang dirasakan oleh pelaku dan nasabah sebelum dan saat Covid-19. Jenis data yang d…