Review on Islamic Accounting

The Effect of Training, Job Stress, and Motivation on Work Productivity with Unsafe Actions as An Intervening Variable

2024-03-07T07:46:00+00:00

This research aims to test the direct and indirect influence between training, work stress, and motivation on work productivity with unsafe actions as an intervening variable. The study was conducted on employees of a Steam Power Plant contractor in Cirebon Regency. Sampling was carried out using a proportional start-up random sampling technique, with a total sample size of 152 samples, who were active employees at PT Cipta Anugrah Sejahtera and PT Star Plus. The research instrument used was a questionnaire with a Likert scale. The analysis technique used is path analysis using the SPSS version 27 application. The results of this study show that 1) Job stress, motivation and productivity variables are in the good category, while training and unsafe actions very good category. 2) Training has a negative and significant effect on unsafe actions. 3) Work stress has a positive and significant effect on unsafe actions. 4) Motivation has a negative and insignificant effect on unsafe actions. 4) Training, work stress and motivation simultaneously have a significant effect on unsafe acts. 5) Training, work stress, motivation and unsafe actions simultaneously has a significant effect on work productivity.

Beyond the Crisis: Tracking SME Non-Performing Loan in Indonesia Before and After the COVID-19 Stimulus

2024-02-02T09:05:51+00:00

This study evaluates the impact of two Indonesian government economic stimulus packages on the performance of Non-Performing Loans (NPLs) in the Small and Medium Enterprises (SME) financing sector. It compares the NPLs in conventional and rural banks with Non-Performing Financing (NPF) in Islamic commercial and rural banks, before and after the stimulus, during the COVID-19 crisis period. The two policies are in the form of interest/margin subsidies and credit/financing restructuring for debtors in the SMEs sector. The approach used is a quantitative approach with three analytical methods consisting of ANOVA, MANOVA and DiD (Difference in Difference). The secondary data in this study were sourced from official publications of government institutions such as the Financial Services Authority and the Ministry of Finance. The results showed that there were significant differences in the performance of NPL/F of Conventional banks, Islamic Commercial Banks, Conventional Rural banks, and Islamic Rural banks before and after the government's economic stimulus policy was determined.

The Effect of Company Size, Tax Haven, and Foreign Ownership on Thin Capitalization Practices with ROA as a Control Variable

2024-02-10T06:07:15+00:00

The practice of thin capitalization is a form of international tax avoidance. The trick is to hoard debt to be calculated as a tax-deductible expense. This design arises because tax provisions distinguish the treatment between interest and dividends. This research examines how the size of a company, tax haven, and foreign ownership affect thin capitalization and uses Return on Asset (ROA) as a control variable. Listed on the IDX are companies from the manufacturing sector for the years 2018 to 2022, which comprise the population for this study. The research sample selection used the purposive sampling method and obtained a sample of 275 samples that met the criteria and data processing using the SPSS 25 application. This study shows the results: company size has a positive effect on thin capitalization, tax haven has a negative effect on thin capitalization, foreign ownership has no effect on thin capitalization and ROA as a control variable has no effect on thin capitalization.