Objectives : This study aims to analyze the effect of tax planning, tax avoidance, and good corporate governance (GCG) on earnings management in Sharia banking institutions listed on the Financial Services Authority (OJK) from 2021 to 2024. The study intends to examine whether the implementation of tax strategies and governance principles significantly influence earnings management pra…
Objectives : This study aims to analyze the influence of Good Corporate Governance (GCG) and Intellectual Capital (IC) on the financial performance of Islamic banking in Indonesia. The independent variables used are GCG and IC, while financial performance, which is the dependent variable, is measured by the profitability ratio. The research data was obtained from the annual reports …
Objectives : This study aims to analyze the factors that influence Financial distress in textile and garment companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The dependent variable in this research is Financial distress, while the independent variables include liquidity represented by the Current Ratio, Leverage represented by the Debt to Asset Ratio…
Objective: This study aims to analyze the use of the Accurate-based accounting information system at PT XYZ, an MSME engaged in healthy food and beverage production, and to evaluate its impact on the company’s operational efficiency. Method: This research employs a descriptive qualitative method with data collected through interviews, observations, and documentation. User satisfaction …
Objectives : This study aims to analyze how Green Banking Disclosure and the implementation of Good Corporate Governance affect the financial performance of Islamic banks in Indonesia registered with the OJK from 2021 to 2023. Methods : This research is a quantitative study using secondary data sources and data collection techniques employing purposive sampling at several Islamic ban…
"Objectives: This study aims to analyze the effect of operational efficiency through the indicators of Net Profit Margin (NPM), Total Asset Turnover (TATO), Cash Conversion Cycle (CCC), and financial policy with the proxy of Debt to Equity Ratio (DER) on the Sustainable Growth Rate (SGR) in retail and manufacturing companies listed on the LQ45 index in Indonesia. This study also conside…
BMT merupakan lembaga keuangan mikro syariah yang cukup dikenal oleh sebagian masyarakat, baik melalui produk keuangan maupun sosial. Produk keuangan yang dimiliki BMT pun sudah bervariasi sehingga menjadi alternatif akses keuangan bagi masyarakat. Oleh karenanya, BMT harus dapat mengelola dana dengan baik agar risiko likuiditas tetap terkendali sehingga dapat memenuhi kebutuhan masya…
This study aims to analyze the effect of market risk premium and exchange rate on the return of Jakarta Islamic Index . By using the Vector Autoregression (VAR) method, this study utilizes time series monthly data from January 2008 to December 2018. This paper finds that market risk premium has no significant effect on the return of Jakarta Islamic Index, while exchange rate has a signi…
"Pendidikam adalah hal yang sangat dibutuhkan untuk meningkatkan kualitas seseorang sehingga perlunya bersekolah untuk mengembangkan pengetahuan berupa keterampilan, pikiran, karakter dan lain-lain. Namun saat ini masih banyak dijumpai guru-guru di sebuah lembaga pendidikan yang kurang memiliki kualifikasi sebagai seorang guru atau tidak berkompeten dalam melakukan pembelajaran yang b…
Pasar tradisional merupakan salah satu tumpuan kehidupan bagi masyarakat, terutama para pelaku pedagang kecil. Akan tetapi keberadaan pasar tradisional saat ini menurun dikarenakan berapa hal, diantaranya lokasi pasar tradisional yang berdekatan dengan pasar modern, kurangnya infastruktur, keamanan dan kenyamanan pasar tradisional, dan lain-lain. Sehingga hal tersebut membuat masyarakat perlaha…