Jurnal Ilmiah Wahana Akuntansi

Determinan Praktik Penghindaran Pajak

2024-04-12T20:15:22+07:00

The aim of this research is to prove the effect of sales growth, accounting conservatism and corporate risk on tax avoidance. CETR used in this research to count tax avoidance. This research uses quantitative research method secondary data in the form of financial statment of Food and Beverage Sub-sector listed in Indonesia Stock Exchange (IDX) from 2017-2021 period. Number of the sample used in this reseach is 80 samples obtained by purposive sampling method. The analysis technique used in this research is multiple linear regression analysis using SPSS 26 version. The result of this research shows that sales growth has negative effect on tax avoidance. Accounting conservatism and corporate risk have no effect on tax avoidance.

Dampak Disclosure Sustainibility Report Terhadap Profitabilitas Perusahaan Industri Dasar dan Kimia

2024-04-12T20:18:09+07:00

This research is obtaining empirical evidence about the impact of the Disclosure Sustainability Report on profitability. The Disclosure Sustainability Report is proxied by the Economic Disclosure Index (EcDI), Environmental Disclosure Index (EnDI), and Social Disclosure Index (SoDI). Profitability is proxied by Return on Assets (ROA) and Gross Profit Margin (GPM). The population of this research is companies in the basic industry and chemicals sector listed on the Indonesia Stock Exchange (2020-2022). The amount of sample is 12 companies which was determined by the purposive sampling method. Data was processed using SPSS (Statistical Program for Social Science), by multiple linear regression analysis and hypothesis testing. Regression analyzed there’s influence of the Disclosure Sustainability Report on Profitability, but partially each variable EcDI, EnDI, and SoDI doesn’t significantly impact profitability.

Analisis Kinerja Keuangan Klub Sepak Bola Bali United FC

2024-04-12T20:20:04+07:00

This research aims to determine the financial performance of the Bali United FC football club. This research uses quantitative descriptive analysis techniques using 10 general and specific financial ratio indicators. The data used is secondary data in the form of financial reports from 2018 to 2022 which come from the company’s official website. The results of this research show that the financial performance of the Bali United FC football club generally has a good level of liquidity and solvency, but the level of profitability is still not good. The results of calculations using special ratios show that Bali United FC is able to manage assets and operating expenses well, as well as generating quite good sales and operating cash flow

Analisis Perbandingan atas ROA Sebelum dan Setelah Penerbitan Laporan Keberlanjutan

2024-04-12T20:23:52+07:00

Sustainability Development Goals had become a mandatory activity for public company in Indonesia. It is according to the regulation from the Financial Service Audthority – FSA No.51/OJK.03/2017. The regulation requires that public companies follow the items to be done and then report it in the Sustainability Report. Along with the integration of the sustainability activity into the operational activity of companies, it is assumed that there would be a change toward better company performance. Using the paired sample t-test, this research analyzed the difference of company’s performance before and after the issuance of its Sustainability Report. Using Return On Assets as the proxy of the perfomance, the research found that there was no significant difference of it before and after the issuance of Sustainability Report

Legalitas dan Akuntabilitas Keuangan Lembaga Filantropi dalam Keuangan Sosial Islam

2024-04-12T20:32:44+07:00

The practice of Islamic philanthropy that is rooted in the traditions of Indonesian society in the form of zakat, infaq, shadaqoh and waqf (ZISWAF) is growing, mainly due to the widening gap between rich and poor people and various natural disasters that come one after another. The role of the institution philanthropists Islam and the institution of amil zakat (LAZ) help many people who need help. The role of Islamic philanthropic institutions with the collection and allocation of zakat, infaq, sadaqah, and waqf (ZISWAF) funds provides benefits to the wider community in the economic development of the Ummah.

This study aims to describe financial accountability for the management of funds of Islamic philanthropic institutions in the economic development of the Ummah. The data used in this study is secondary data obtained from the website of Indonesian philanthropic institutions. A total of 5 samples registered on the website of Indonesian religious philanthropic institutions. This study used quantitative methods using descriptive analysis. The results obtained were the Accountability of 5 philanthropic institutions that were sampled in the good category based on the results of indicators of accessibility and availability of financial statements. This research is useful for academics, philanthropic institutions and government

Pengukuran Kinerja Keuangan pada PT Bank Muamalat Indonesia (BMI) Periode 2019-2021

2024-04-12T20:39:42+07:00

This study aims to determine the financial performance of Bank Muamalat Indonesia in the 2019-2021 period using the CAMEL method, RGEC and Altma Z Score analysis. The research sample is Bank Muamalat Indonesia using criteria that have been considered and desired by the researchers according to the research objectives. The results of the study show that during the 2019-2021 period, they experienced poor performance in terms of profitability, equity. However, different things occur in the capital ratio and capital adequacy which have more optimal performance than other ratios. Based on the results of the soundness level, steps to improve the condition of Bank Muamalat are by strengthening capital, followed by improving asset quality by completing the NPF

Influence of Operating Cash Flow, Company Size on Tax Avoidance in Consumer Goods Companies Listed on the IDX for the Period 2019-2021

2024-04-12T20:56:37+07:00

The purpose of this study is to examine the effect of operating cash flow and company size on tax avoidance practices in consumer goods sector companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2019-2021 period. This study uses a quantitative method with secondary data in the form of company financial reports. This type of research is causal explanatory. The population of this study consisted of 83 companies. The sector was selected through a purposive sampling technique, resulting in 32 companies. The data analysis was carried out using multiple regression tests. The research results show that operating cash flow has a significant negative effect on tax avoidance practices. Meanwhile, company size has no significant effect on tax avoidance practices.

Exploring the Development of Environmental Performance Research in Indonesia: A Systematic Literature Review

2024-04-12T21:10:04+07:00

This study aims to review and summarize the factors affecting the environmental performance of companies from previous studies conducted in Indonesia in 2013-2022. Environmental performance is an issue that attracts attention nowadays because companies not only being oriented toward profit optimization but also responsible for the environment they are in. A literature review was conducted on the frequencies, design variations, relevant topics, research instruments, and data analysis techniques related to environmental performance research. This study shows that there is still room to fill by exploring environmental performance research further in the future.