Jurnal Al-Iqtishad最新文献

THE INFLUENCE OF THE PROPORTION OF INDEPENDENT COMMISIONERS, MUSLIM DIRECTORS, EXECUTIVE CHARACTER, AND AGE OF THE MAIN DIRECTOR ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATIONG VARIABLE (CASE STUDY: COMPANIES REGISTERED AT ISSI IN 2017-2021) 以公司规模为调节变量的独立董事比例、穆斯林董事比例、高管性格和主要董事年龄对避税的影响(案例研究:2017-2021年在issi注册的公司)

Jurnal Al-Iqtishad Pub Date : 2023-06-30 DOI: 10.24014/jiq.v19i1.21778

Intan Pratiwii

{"title":"THE INFLUENCE OF THE PROPORTION OF INDEPENDENT COMMISIONERS, MUSLIM DIRECTORS, EXECUTIVE CHARACTER, AND AGE OF THE MAIN DIRECTOR ON TAX AVOIDANCE WITH COMPANY SIZE AS A MODERATIONG VARIABLE (CASE STUDY: COMPANIES REGISTERED AT ISSI IN 2017-2021)","authors":"Intan Pratiwii","doi":"10.24014/jiq.v19i1.21778","DOIUrl":"https://doi.org/10.24014/jiq.v19i1.21778","url":null,"abstract":"This study aims to determine the effect of the proportion of Independent Commissioners, Muslim Directors, Management Character, and Age of the Main Director on Tax Avoidance with Company Size as a Moderator in Companies Registered at ISSI in 2017-2021. This research is a quantitative research with secondary data in the form of panel data. The sampling technique is purposive sampling; The sample used is 32 companies registered at ISSI for the 2017-2021 period. The analytical tool used is the Eviews 9 application. The analytical method used is descriptive test, stationarity test, F test, t test, R2 test, classic assumption test, and MRA test. The results showed that the variable proportion of independent commissioners, Muslim directors, and the age of the main director had no effect on tax evasion. Meanwhile, the character of the executive ticket has a significant positive effect on tax evasion. Based on the Moderated Regression Analysis test, it shows that the variable size of the proportion of the company cannot moderate the influence of independent commissioners, Muslim board of directors, executive committee character, and age of the main director on tax avoidance.","PeriodicalId":490618,"journal":{"name":"Jurnal Al-Iqtishad","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136367909","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH PENERAPAN TEKNOLOGI INFORMASI DAN INOVASI TERHADAP KINERJA (STUDI PADA UMKM KABUPATEN ROKAN HILIR RIAU) 信息技术和创新对绩效的应用(下游ROKAN区的研究)

Jurnal Al-Iqtishad Pub Date : 2023-06-30 DOI: 10.24014/jiq.v19i1.22264

Desmiyawati Desmiyawati, Azwir Nasir, Hariadi Hariadi, Safrizal Safrizal

{"title":"PENGARUH PENERAPAN TEKNOLOGI INFORMASI DAN INOVASI TERHADAP KINERJA (STUDI PADA UMKM KABUPATEN ROKAN HILIR RIAU)","authors":"Desmiyawati Desmiyawati, Azwir Nasir, Hariadi Hariadi, Safrizal Safrizal","doi":"10.24014/jiq.v19i1.22264","DOIUrl":"https://doi.org/10.24014/jiq.v19i1.22264","url":null,"abstract":"The Covid-19 pandemic has greatly impacted MSMEs where many MSMEs have experienced a decline in performance and even closed. In the new normal era, MSMEs are slowly starting to rise, business actors are utilizing online media or the use of technology and innovating to boost sales again. The goal of the research is to analyze the impact of information technology and innovation on MSMEs performance in the Rokan Hilir Regency of Riau. There are 34,036 registered MSMEs in the Rokan Hilir regency, according to the Regency Office of Cooperatives and MSMEs. In contrast, the study's sample size was determined using the Slovin and criterion-based sampling methods, and it totaled 100 MSMEs. The information gathered is called \"primary data,\" and it consists of questionnaires and interviews with a small number of MSMEs participants. The data was analyzed using a robust linear regression model. The findings of the research hypothesis indicate that information technology and innovation have a positive and significant impact on MSMEs performance. MSMEs will find it much simpler to market their products with the help of information technologies such as the use of online media, expanding the reach of their product sales. Similarly, innovative approaches to the products the company manufactures give it an edge over the competition and boost MSMEs performance.","PeriodicalId":490618,"journal":{"name":"Jurnal Al-Iqtishad","volume":"239 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136366410","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALYSIS OF SOLVENCY VARIABLES IN MODERATING THE EFFECT OF MACROECONOMIC VARIABLES ON THIRD PARTY FUNDS (CASE STUDY ON BCA SYARIAH FOR THE 2013-2022 PERIOD) 偿付能力变量在调节宏观经济变量对第三方基金影响中的作用分析(以2013-2022年bca - syariah为例)

Jurnal Al-Iqtishad Pub Date : 2023-06-30 DOI: 10.24014/jiq.v19i1.22447

Zumrotul Ainiah, Anton Bawono

引用次数: 0

THE ROLE OF SHARIA COOPERATIVE MITRA INSAN MANDIRI (MIM) IN THE POST-PANDEMIC COMMUNITY ECONOMIC RECOVERY 伊斯兰教法合作社mitra insan mandiri (mim)在大流行病后社区经济复苏中的作用

Jurnal Al-Iqtishad Pub Date : 2023-06-30 DOI: 10.24014/jiq.v19i1.19617

Sandi Mulyadi, Asep Suryanto, Sri Mulyati

引用次数: 0

THE PERCEPTION OF THE KIAI'S VIOLATED TOWARDS DIGITALIZATION OF ECONOMIC TRANSACTIONS kiai对经济交易数字化的看法受到了侵犯

Jurnal Al-Iqtishad Pub Date : 2023-06-30 DOI: 10.24014/jiq.v19i1.19786

AM. Muh. Khafidz Ma'shum

引用次数: 0

IMPLIKASI ACFTA (ASEAN CHINA FREE TRADE AREA) TERHADAP PERKEMBANGAN UMKM (USAHA MIKRO KECIL DAN MENENGAH) DI INDONESIA 东盟-中国自由贸易区对印度尼西亚微型、小型和中型企业发展的影响

Jurnal Al-Iqtishad Pub Date : 2023-06-30 DOI: 10.24014/jiq.v19i1.19611

Yulia Rimapradesi, Regga Fajar Hidayat, Naufal Muhammad Alif

引用次数: 0

ANALYSIS OF PRODUCTIVE WAQF FINANCIAL MANAGEMENT AT THE INDONESIAN WAKAF BOARD (BWI) REPRESENTATIVE OF RIAU PROVINCE 廖内省代表印尼wakaf董事会(bwi)的生产性waf财务管理分析

Jurnal Al-Iqtishad Pub Date : 2023-06-30 DOI: 10.24014/jiq.v19i1.21426

Rozi Andrini

{"title":"ANALYSIS OF PRODUCTIVE WAQF FINANCIAL MANAGEMENT AT THE INDONESIAN WAKAF BOARD (BWI) REPRESENTATIVE OF RIAU PROVINCE","authors":"Rozi Andrini","doi":"10.24014/jiq.v19i1.21426","DOIUrl":"https://doi.org/10.24014/jiq.v19i1.21426","url":null,"abstract":"The Indonesian Waqf Agency (BWI) Representative for Riau Province exists as an independent institution to support the development of waqf in Riau Province. As an independent institution, BWI functions, one of which is to manage and develop waqf assets on a national and international scale. However, phenomena in the field show that waqf funds at BWI are still relatively small to be managed. This study aims to analyze productive waqf financial management at BWI Riau Province Representative. This research is field research (field research) with a qualitative approach. The results of the study show that the Indonesian Waqf Agency (BWI) Representative of Riau Province has carried out financial management well and at this time productive waqf financial management has been carried out according to the standards set by BWI. However, there are drawbacks, namely that it is only limited to managing the types of cash waqf deposited in Islamic banks. In addition, BWI has problems in financial management, namely the absence of a Sharia Guarantee Institution. This research is expected to provide recommendations for the BWI Riau Province Representative in managing productive waqf finances as well as material for evaluating the functions of BWI.","PeriodicalId":490618,"journal":{"name":"Jurnal Al-Iqtishad","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136366411","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

TRANSFER PRICING PRACTICES: STUDY IN MANUFACTURING COMPANIES IN INDONESIA 转移定价实践:印尼制造企业研究

Jurnal Al-Iqtishad Pub Date : 2023-06-30 DOI: 10.24014/jiq.v19i1.20811

Vika Miftahul Jannah

{"title":"TRANSFER PRICING PRACTICES: STUDY IN MANUFACTURING COMPANIES IN INDONESIA","authors":"Vika Miftahul Jannah","doi":"10.24014/jiq.v19i1.20811","DOIUrl":"https://doi.org/10.24014/jiq.v19i1.20811","url":null,"abstract":"This study aims to examine whether there is an influence between taxes, bonus mechanisms, profitability, tunneling incentives on transfer pricing. The data used in this research is secondary data. This type of research is quantitative. The number of samples used was 147 companies with three years of observation, namely the 2018-2020 timeframe. research criteria using purposive sampling method. This study uses multiple linear regression analysis techniques. The results of this study indicate that: a) the calculated t value is 2.263 while the t table is 1.97681 with a significance of 0.025 which is less than = 0.05 so it can be concluded that taxes partially have a significant effect on transfer pricing. b) the t count is -4.703 while the t table is 1.97681 with a significance of 0.000 which is less than = 0.05 so it can be concluded that the bonus mechanism partially has a significant effect on transfer pricing. c) the calculated t value is -0.295 while the t table is 1.97681 with a significance of 0.769 which is greater than = 0.05 so it can be concluded that Profitability partially has no significant effect on Transfer Pricing. d) the calculated t value is -6.113 while the t table is 1.97681 with a significance of 0.000 which is less than = 0.05 so it can be concluded that Tunneling Incentive partially has a significant effect on Transfer Pricing.","PeriodicalId":490618,"journal":{"name":"Jurnal Al-Iqtishad","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136367912","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

THE INFLUENCE OF PERCEPTIONS OF TAX SYSTEM EFFECTIVENESS, TRUST IN THE GOVERNMENT, AND PERCEPTIONS OF CORRUPTION ON TAX COMPLIANCE MEDIATED BY TAXPAYER AWARENESS (Study on MSMEs Taxpayers of Grobogan Regency) 税收制度有效性感知、政府信任和腐败感知在纳税人意识中介下对税收合规的影响(基于格罗博根县中小微企业纳税人的研究)

Jurnal Al-Iqtishad Pub Date : 2023-06-30 DOI: 10.24014/jiq.v19i1.20357

Nur Inayah, Budi Utomo

{"title":"THE INFLUENCE OF PERCEPTIONS OF TAX SYSTEM EFFECTIVENESS, TRUST IN THE GOVERNMENT, AND PERCEPTIONS OF CORRUPTION ON TAX COMPLIANCE MEDIATED BY TAXPAYER AWARENESS (Study on MSMEs Taxpayers of Grobogan Regency)","authors":"Nur Inayah, Budi Utomo","doi":"10.24014/jiq.v19i1.20357","DOIUrl":"https://doi.org/10.24014/jiq.v19i1.20357","url":null,"abstract":"The research was conducted to determine the effectiveness of the taxation system, trust in the government, and the perception of corruption in taxpayer compliance with taxpayer awareness as an intervening variable. The data was collected by disseminating a direct questionnaire to the Grobogan Regency MSMEs Taxpayer. This research type is quantitative with the number of respondent a total of 100 Grobogan Regency MSMEs recorded at Primary Tax Office Service in Blora. The data obtained is processed using the assistance of IBM SPSS version 25. The result of this study is that taxpayer compliance can be positively and significantly influenced by the perception of the effectiveness of the tax system and taxpayer awareness of taxpayer compliance. Still, trust in the government and corruption perception cannot influence taxpayer compliance. Taxpayer awareness can be influenced positively and significantly by the perception of the effectiveness of the tax system and trust in the government. Still, the awareness of taxpayers cannot be influenced by the perception of corruption. Taxpayer awareness can mediate the effect of the perception of the effectiveness of the taxation system and trust in the government on taxpayer compliance. In contrast, the awareness of taxpayers is unable to mediate the effect of corruption perception of taxpayer compliance.","PeriodicalId":490618,"journal":{"name":"Jurnal Al-Iqtishad","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136368330","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

IMPULSE BUYING OF GENERATION Z MUSLIMS: A STUDY ON HEDONIC SHOPPING MOTIVATION, SHOPPING LIFESTYLE, AND HEDONIC SHOPPING VALUE z世代穆斯林的冲动购买:享乐购物动机、购物生活方式与享乐购物价值研究

Jurnal Al-Iqtishad Pub Date : 2023-06-30 DOI: 10.24014/jiq.v19i1.19875

Muhammad Afan Setiawan, Agus Supriyanto

引用次数: 0