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IMPLEMENTATION OF INFAQ SHODAQOH ZAKAT ON MICRO BUSINESS GROWTH AND MUSTAHIQ WELFARE AT LAZISMU SERVICE OFFICE 在懒人服务办公室实施关于微商成长和懒人福利的“无法shodaqoh天课”
Pub Date : 2023-05-30 DOI: 10.22236/jei.v14i1.11233
E. Susanto, Rahmat Dahlan, Amirudin Amirudin
This study aims to evaluate the implementation of zakat, infaq, shodaqoh (ZIS) on the growth of micro enterprises and mustahiq welfare at the Lazismu UHAMKA Service Office. This research uses qualitative methods with data collection techniques through interviews and observations. The respondents of the study consisted of mustahiq and the manager of the Lazismu UHAMKA service office. The results showed that the implementation of ZIS had a positive impact on the growth of mustahiq micro-enterprises and their welfare. However, there are still several obstacles in the implementation of the ZIS program, such as the lack of mustahiq awareness in the management of zakat, infaq, and shodaqoh received. Therefore, efforts are needed to increase mustahiq awareness and ZIS program management in order to have a greater impact on mustahiq and the community.
本研究旨在评估天课、教法、教法(ZIS)在拉齐斯穆乌哈姆卡服务办公室对微型企业成长和穆斯林福利的实施情况。本研究通过访谈和观察,采用定性方法和数据收集技术。该研究的调查对象包括mustahiq和Lazismu UHAMKA服务办公室的经理。结果表明,实施中小微企业信息系统对中小微企业的成长和福利产生了积极的影响。然而,在ZIS项目的实施中仍然存在一些障碍,例如在天课、infaq和shodaqoh的管理中缺乏mustahiq意识。因此,需要努力提高对mustahiq的认识和ZIS项目管理,以便对mustahiq和社区产生更大的影响。
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引用次数: 0
The Effect of Financial Performance on Market to Book Value of Equity (MBVE) in LQ45 Companies on the IDX Post Pandemi Covid 19 新冠肺炎疫情后IDX LQ45公司财务绩效对市场股本/账面价值(MBVE)的影响
Pub Date : 2023-05-17 DOI: 10.29138/je.v23i01.194
Lia Febriani, A. Sukoco
This study aims to test and prove whether financial performance affects the market to book value of equity (MBVE). The population in this study are all LQ45 companies listed on the IDX for the 2019-2021 period. Sampling was carried out by purposive sampling and 135 companies were selected. The data in this study come from secondary data obtained through documentation techniques. Data analysis with multiple regression partially using SPSS. The results showed that simultaneously there was a significant effect of CR, DER, and ROA on MBVE. Based on partial testing, it is concluded that CR, DER and ROA have a significant effect on MBVE.
本研究旨在检验和证明财务绩效是否会影响市场对权益的账面价值(MBVE)。本研究的人口是2019-2021年期间在IDX上市的所有LQ45公司。抽样采用目的抽样法,共选取135家企业。本研究的数据来自通过文献技术获得的二手数据。数据分析部分采用SPSS进行多元回归分析。结果表明,CR、DER和ROA同时对MBVE有显著影响。通过部分测试,得出CR、DER和ROA对MBVE有显著影响的结论。
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引用次数: 0
The Influence of Managerial Ownership, Institutional Ownership and Deferred Tax Burden on Earnings Management in Food and Beverage Companies on the Indonesia Stock Exchange 2017 – 2021 2017 - 2021年印尼证券交易所餐饮公司管理层持股、机构持股和递延税负对盈余管理的影响
Pub Date : 2023-05-17 DOI: 10.29138/je.v23i01.193
Kayla Puspita, Putri Zanufa Sari
This study aims to analyze the Effect of Managerial Ownership, Institutional Ownership and Deferred Tax Burden on Profit Management in Food and Beverage Companies on the Indonesia Stock Exchange 2017 – 2021. This study used a quantitative approach in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 90 samples. The results of this study indicate that managerial ownership has no effect on earnings management, institutional ownership has an effect on earnings management, deferred tax expense has an effect on earnings management, simultaneously the variables managerial ownership, institutional ownership and deferred tax expense have an effect on earnings management. The limitations in this study are that the research object only focuses on food and beverage sector companies that are listed on the Indonesia Stock Exchange from 2017 to 2021. This study uses the dependent variable, namely earnings management and independent variables, namely Managerial Ownership, Institutional Ownership and Deferred Tax Expenses As material for consideration in making decisions related to earnings management and can be used as a reference for companies in determining policies related to financial reports regarding earnings management practices. This Paper is Original Research paper.
本研究旨在分析管理层所有权、机构所有权和递延税负对印尼证券交易所2017 - 2021年食品饮料公司利润管理的影响。本研究采用定量方法,以2017年至2021年在印度尼西亚证券交易所上市的食品和饮料公司的财务报表为形式。本研究使用的抽样技术采用有目的抽样方法,本研究使用的样本数量为90个样本。研究结果表明,管理层持股对盈余管理没有影响,机构持股对盈余管理有影响,递延税项费用对盈余管理有影响,同时管理层持股、机构持股和递延税项费用对盈余管理有影响。本研究的局限性在于,研究对象仅集中于2017年至2021年在印尼证券交易所上市的食品和饮料行业公司。本研究使用因变量盈余管理和自变量管理层所有权、机构所有权和递延所得税费用作为盈余管理相关决策的考虑材料,可以作为公司在确定与盈余管理实践相关的财务报告相关政策时的参考。本论文为原创研究论文。
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引用次数: 0
The Effect of Tax Planning, Profitability and Leverage on Firm Value in Food and Beverage Companies on the Indonesia Stock Exchange from 2017 To 2021 2017年至2021年印度尼西亚证券交易所食品和饮料公司税收筹划、盈利能力和杠杆对公司价值的影响
Pub Date : 2023-05-17 DOI: 10.29138/je.v23i01.198
Tri Aryantara Saputra, Ibnu Fajaruddin
This study aims to analyze the influence of tax planning, profitability and leverage on firm value. This study uses a quantitative approach in the form of financial statements of food and beverage companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling technique used in this study used a purposive sampling approach, the number of samples used in this study were 90 samples. The results of testing the first hypothesis (H1) show that tax planning has no effect on firm value. The results of testing the second hypothesis (H2) show that profitability has an effect on firm value. The results of testing the third hypothesis (H3) show that leverage has an effect on firm value. The results of testing the fourth hypothesis (H4) show that Tax Planning, Profitability and Leverage have an effect simultaneously on Firm Value. In the following, there are some research limitations found in this study, namely in this study, the limitation of the problem lies in tax planning, profitability and leverage on firm value. In this study, researchers used food and beverage companies on the Indonesia Stock Exchange from 2017 to 2021. The results of this study can be used as one of the considerations in making decisions to invest. As for the company, the results of this study are expected to be able to evaluate and increase the value of the company.
本研究旨在分析税务筹划、盈利能力和杠杆对企业价值的影响。本研究采用定量方法,以2017年至2021年在印度尼西亚证券交易所上市的食品和饮料公司的财务报表为形式。本研究使用的抽样技术采用有目的抽样方法,本研究使用的样本数量为90个样本。检验第一个假设(H1)的结果表明,税收筹划对企业价值没有影响。检验第二个假设(H2)的结果表明,盈利能力对企业价值有影响。检验第三个假设(H3)的结果表明,杠杆对企业价值有影响。检验第四个假设(H4)的结果表明,税收筹划、盈利能力和杠杆同时对企业价值产生影响。在以下方面,本研究发现了一些研究的局限性,即在本研究中,问题的局限性在于税收筹划、盈利能力和企业价值的杠杆作用。在这项研究中,研究人员使用了2017年至2021年在印度尼西亚证券交易所上市的食品和饮料公司。本研究结果可作为投资决策的考虑因素之一。对于公司而言,本研究的结果有望能够评估和增加公司的价值。
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引用次数: 0
The Impact of Financial Ratios on Profit Growth in Companies in the Hotel, Restaurant and Tourism Subsector Listed on the Indonesia Stock Exchange During the COVID-19 Pandemic (Period 2019-2021) COVID-19大流行期间(2019-2021年)印尼证券交易所酒店、餐饮和旅游细分行业公司财务比率对利润增长的影响
Pub Date : 2023-05-17 DOI: 10.29138/je.v23i01.197
Alda Mei Fanesia, A. Baktiono
This research aims to determine the extent of the influence of the Current Ratio, Net Profit Margin, and Debt to Equity ratio on the growth of earnings in the Hotel, Restaurant, and Tourism sub-sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2019-2021. This research uses a quantitative research method, the technique used in this research is the documentation technique, which is sourced from secondary data, obtained by taking data published by the Indonesia Stock Exchange (BEI). The analysis technique used in this research is multiple linear regression analysis. The significance value for the Current Ratio (CR) variable = (0.013) < (0.05), so the Current Ratio (CR) has a significant effect on earnings growth. The significance value of the Net Profit Margin (NPM) = (2.048) and significance (0.000) < (0.05), so the Net Profit Margin (NPM) has a significant effect on earnings growth. Meanwhile, the Debt equity Ratio (DER) variable + (-2.048) and significance (0.667) > (0.05) so the Debt equity ratio (DER) does not have an effect on earnings growth.
本研究旨在确定流动比率、净利润率和负债权益比对2019-2021年期间在印度尼西亚证券交易所(BEI)上市的酒店、餐厅和旅游子行业公司盈利增长的影响程度。本研究采用定量研究方法,本研究中使用的技术是文献技术,该技术来源于二手数据,通过印度尼西亚证券交易所(BEI)公布的数据获得。本研究使用的分析技术是多元线性回归分析。流动比率(Current Ratio, CR)变量的显著性值=(0.013)<(0.05),因此流动比率(Current Ratio, CR)对盈余增长有显著影响。净利润率(NPM)的显著性值=(2.048),显著性值(0.000)<(0.05),说明净利润率(NPM)对盈利增长有显著影响。同时,负债权益比(DER)变量+(-2.048)和显著性(0.667)>(0.05),因此负债权益比(DER)对盈余增长没有影响。
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引用次数: 0
Effect of Awareness, Level of Understanding, Income Level, Tax Environment and Quality of Tax Services on Taxpayer Compliance in Paying Land and Building Taxes During the Covid-19 Pandemic in Kapasari Village, Surabaya 泗水Kapasari村新冠肺炎疫情期间,意识、理解水平、收入水平、税收环境和税收服务质量对纳税人缴纳土地和建筑税合规性的影响
Pub Date : 2023-05-17 DOI: 10.29138/je.v23i01.195
Endah Zhery Devianti, Ariyani
For the purpose of this study is 1) to know and analyze the influence of taxpayer awareness on taxpayer compliance in paying the land tax and building, 2) to know and analyze the influence of taxpayer’s level of understanding on taxpayer compliance in paying the land tax and building, 3) to know and analyze the influence of taxpayer’s compliance with the land tax and building, 4) to know and analyze the influence of taxpayer’s compliance with the land tax and building, 5) to know and analyze the influence of taxpayer’s quality of taxpayer compliance on the land tax and building, 6) to know and analyze the influence of awareness variables, level of understanding, income level, income level, tax environment, and quality of tax service on the compliance of taxpayer’s paying the land tax and building. The object of this study is Compliance of Taxpayers in paying Earth Taxes and Buildings in Kapasari Village, Surabaya. The research method used is quantitative method. The total population in the study was 3,062 taxpayers, the sample method used is simple random sampling that researchers took from a population of 97 respondents using the Slovin formula. The sample data analyzed is the primary data, which will be processed using the SPSS application. For the results of the study, the level of understanding, the level of tax environment and the quality of tax services are significant, while the level of income partially does not have significant effect. Simultaneously awareness, level of understanding, income level, tax environment, and quality of tax services are significant. For the limitation in this study, it focuses on taxpayer respondents who own land and buildings in Kapasari Village, Surabaya and the influence on taxpayer compliance both partially and simultaneously.
本研究的目的是1)了解和分析纳税人意识的影响在缴纳土地税的纳税人的遵从性和建筑,2)了解和分析纳税人的理解水平的影响在缴纳土地税的纳税人的遵从性和建筑,3)了解和分析影响土地税的纳税人的遵从性和建筑,4)了解和分析影响土地税的纳税人的遵从性和建筑,(5)了解和分析纳税人纳税合规质量对土地税和建筑的影响;(6)了解和分析意识变量、认识水平、收入水平、收入水平、税收环境、税务服务质量对纳税人土地税和建筑纳税合规的影响。本研究以泗水市Kapasari村纳税人缴纳地税及建筑物的合规性为研究对象。研究方法采用定量方法。本次调查的纳税人总数为3062人,使用的抽样方法是简单的随机抽样,研究人员使用斯洛文公式从97名受访者中抽取样本。所分析的样本数据为原始数据,将使用SPSS应用程序进行处理。对于研究结果来说,理解水平、税收环境水平和税收服务质量是显著的,而部分收入水平没有显著的影响。同时,意识、理解水平、收入水平、税收环境和税收服务质量也很重要。由于本研究的局限性,本研究主要集中在泗水Kapasari村拥有土地和建筑物的纳税人受访者以及对纳税人合规性的部分和同时影响。
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引用次数: 0
The Use of a Method of Du Pont to Assess Rentabilitas PT Unilever Indonesia Tbk a Period of the Year 2020 - 2021 使用杜邦方法评估Rentabilitas PT联合利华印度尼西亚Tbk在2020 - 2021年期间
Pub Date : 2023-05-17 DOI: 10.29138/je.v23i01.196
Evi Kurniasari, Wahyudiono
The du pont method is the approach that will be used in the process of analyzing financial statements. Activity ratio analysis for profit on sales margin is a key component of the du pont method, which is used to calculate the company's profit. The purpose of this study is to assess the level of rentability of PT Unilver Indonesia Tbk in the period 2020 – 2021. This research uses a descriptive approach with quantitative data types. The results of the study using du pont analysis showed that the return on equity decreased which was influenced by the return on assets and equity multiplier, but the decrease in return on equity of -8.16 was more dominantly influenced by the return on assets showing a decrease of -15.98%. The decrease in return on assets was influenced by asset turnover and net profit margin which decreased by -3.80% and -12.65%, respectively, indicating that the company was not optimal in managing its assets to generate sales and the company had not been optimal in reducing expenses to achieve optimal profits.
杜邦法是在分析财务报表过程中使用的方法。销售利润的活动比率分析是杜邦法的关键组成部分,杜邦法用于计算公司的利润。本研究的目的是评估PT联合利华印度尼西亚Tbk在2020 - 2021年期间的可出租性水平。本研究采用定量数据类型的描述性方法。使用杜邦分析的研究结果表明,净资产收益率下降受资产收益率和权益乘数的影响,但净资产收益率下降-8.16更主要的是受资产收益率下降-15.98%的影响。资产报酬率的下降受资产周转率和净利润率的影响,分别下降了-3.80%和-12.65%,说明公司在管理资产以产生销售方面不是最优的,在减少费用以获得最优利润方面也不是最优的。
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引用次数: 0
The Influence of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Companies on the Indonesia Stock Exchange 管理层持股、机构持股、独立专员和公司规模对印尼证券交易所餐饮公司税收侵略性的影响
Pub Date : 2023-05-17 DOI: 10.29138/je.v23i01.199
Novi Duwi Lestari, Ariyani
This study aims to analyze the Effect of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Sector Companies on the Indonesia Stock Exchange 2017 – 2021. This research uses a quantitative approach. The sampling technique uses purposive sampling which is a technique for determining samples with certain criteria. Source of data used in this research is secondary data. Secondary data, namely data obtained from existing data in the company as an object of research and supported by literature consisting of the internet, articles, and books that are related to research. Secondary data in this study is data on food and beverage companies listed on the IDX for 2017-2021. The results of testing the first hypothesis (H1) show that Managerial Ownership Has an Effect on Tax Aggressiveness. The results of testing the second hypothesis (H2) show that Institutional Ownership Has an Effect on Tax Aggressiveness. The results of testing the third hypothesis (H3) show that Independent Commissioners have an Influence on Tax Aggressiveness, the results of testing the fourth hypothesis (H4) show that company size has an effect on tax aggressiveness. The results of testing the fifth hypothesis (H5) show that managerial ownership, institutional ownership, independent commissioners and company size have a simultaneous effect on tax aggressiveness. This research is still limited to several independent variables, namely managerial ownership, institutional ownership, independent commissioners and company size and this research is still limited in using food and beverage companies on the Indonesia Stock Exchange from 2017 to 2021. This research is expected to provide inputs and contributions of ideas regarding the understanding of taxation related to tax aggressiveness.
本研究旨在分析管理层所有权、机构所有权、独立专员和公司规模对印度尼西亚证券交易所2017 - 2021年食品和饮料行业公司税收侵略性的影响。本研究采用定量方法。抽样技术使用有目的抽样,这是一种确定具有一定标准的样本的技术。本研究使用的数据来源是二手数据。二手数据,即从公司现有数据中获得的数据,作为研究对象,并以与研究相关的互联网、文章和书籍等文献为支撑。本研究的次要数据是2017-2021年在IDX上市的食品和饮料公司的数据。检验第一个假设(H1)的结果表明,管理层所有权对税收侵略性有影响。检验第二个假设(H2)的结果表明,机构所有权对税收侵略性有影响。检验第三个假设(H3)的结果表明,独立专员对税收侵略性有影响,检验第四个假设(H4)的结果表明,公司规模对税收侵略性有影响。检验第5个假设(H5)的结果表明,管理层所有权、机构所有权、独立董事和公司规模对税收侵略性有同步影响。本研究仍然局限于几个自变量,即管理层所有权,机构所有权,独立专员和公司规模,本研究仍然局限于使用2017年至2021年在印度尼西亚证券交易所上市的食品和饮料公司。本研究预计将提供投入和贡献的想法,有关税收的理解与税收侵略性。
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引用次数: 0
PROSPECTIVE MICRO AND SMALL ENTERPRISES (MSES) IN BALIKPAPAN 巴厘巴潘未来的微型和小型企业
Pub Date : 2023-04-21 DOI: 10.54209/ekonomi.v12i02.1739
S. Sugianto, Casmudi Casmudi, Setyana Tungga Dewi, Linda Ayuni, D. Aprilia, Cantika Regina, Deswa Nuralya, Yunita Presitini
The background of Micro Small Enterprises (MSEs) is currently contracting. Not yet recovered from the devastating Covid-19 pandemic, most business units have almost closed. Entering 2022, business actors are faced with a situation of uncertainty due to the war between Russia and Ukraine has not yet been resolved.  Business climate conditions are increasingly shocking, overshadowed by the global economic recession in 2023. Some local MSE actors take it seriously, but some are normal. The objectives  of the study (1)  describe the perspective aspects of organizing micro and small enterprises (MSEs), (2) present the position of MSEs in Balikpapan to welcome the development of the Capital City of the Archipelago (IKN) (3) Reveal the strategy of MSEs to welcome the development of IKN.  This qualitative discretive research took the MSE segment in Balikpapan. Samples of 6 types of businesses (1) Restaurant, (2) Café, (3) Beverage, (4) Hydroponics, (5) Seafood, (6) Tofu and Tempeh Industry. Data collection using observation, structured interviews, data collection assisted by 5 groups by conducting internships for 7 days. The position of the researcher as supervisor 1 and 2. The results of the study achieved very good category scores (81-100) (1) Hydroponics and Seafood 97 Percent (2) Restaurants and Cafes 93 percent (3) Beverages 95 Percent and Tofu Tempeh 90 Percent. There are 11 indicators, namely (1) Character of business actors (2) Business planning, (3) Market and marketing, (4) Production operations, (5) Business location, (6) Organization management, (7) Marketing mix, (8) Business competition, (9) Market confidence, (10) Financial management and (11) Business feasibility. The conclusion of the study to six Micro and Small Enterprises (MSEs) business units in Balikpapan has very good prospects, the lowest achievement score of 90 percent and the highest of 97 percent.
当前,小微企业的发展背景处于收缩状态。由于尚未从毁灭性的Covid-19大流行中恢复过来,大多数业务部门几乎已经关闭。进入2022年,由于俄罗斯和乌克兰之间的战争尚未解决,商业行为者面临着不确定的局面。在2023年全球经济衰退的阴影下,商业环境状况越来越令人震惊。一些当地的MSE演员对此很认真,但也有一些是正常的。本研究的目的是:(1)描述组织微型和小型企业(MSEs)的视角;(2)展示中小企业在巴厘巴班欢迎群岛首都(IKN)发展的地位;(3)揭示中小企业欢迎IKN发展的策略。本定性研究选取了巴厘巴班的MSE部分。6类企业样本(1)餐饮,(2)咖啡,(3)饮料,(4)水培,(5)海鲜,(6)豆腐和豆豉产业。数据收集采用观察法,结构化访谈法,数据收集由5个小组辅助,实习7天。研究人员担任督导1和督导2的职位。该研究的结果取得了非常好的类别得分(81-100)(1)水培和海鲜97%(2)餐馆和咖啡馆93%(3)饮料95%和豆腐天培90%。共有11个指标,分别是(1)商业行为者的特征(2)商业计划,(3)市场和营销,(4)生产运作,(5)经营地点,(6)组织管理,(7)营销组合,(8)商业竞争,(9)市场信心,(10)财务管理和(11)商业可行性。研究的结论是,巴厘巴盘的六个微型和小型企业(MSEs)业务单位具有非常好的前景,最低的成就得分为90%,最高的为97%。
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引用次数: 0
Pengaruh Pemberian Kredit Usaha Rakyat Terhadap Pendapatan Usaha Mikro Kecil Dan Menengah 小企业信贷对中小型小企业收入的影响
Pub Date : 2023-04-17 DOI: 10.24912/je.v28i1.1402
Nita Y Adju, Harun Blongkod, Nurharyati Panigoro
This study aims to determine how much influence the provision of people's business credit (KUR) has on the income of micro, small and medium enterprises (UMKM). This research uses quantitative methods. The data used is primary data obtained from distributing questionnaires. The population of this research is UMKM BRI Unit Aloei Saboe customers, Gorontalo City. The sampling technique used purposive sampling. The data analysis method used is Structural Equation Modeling (SEM). The results of this study indicate that the provision of people's business credit (KUR) has a significant effect on the income of micro, small and medium enterprises (UMKM) on BRI Unit Aloei Saboe UMKM customers, Gorontalo City.
本研究旨在确定提供人们的商业信贷(KUR)对中小微企业(UMKM)收入的影响程度。本研究采用定量方法。所使用的数据是通过发放问卷获得的原始数据。本研究的人群为Gorontalo市UMKM BRI Unit Aloei Saboe客户。抽样技术采用目的性抽样。数据分析方法为结构方程模型(SEM)。本研究结果表明,人民商业信贷(KUR)的提供对Gorontalo市BRI Unit Aloei Saboe UMKM客户的中小微企业(UMKM)的收入有显着影响。
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引用次数: 1
期刊
Islamiconomic Jurnal Ekonomi Islam
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