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All Journal Jurnal Profiet JURNAL PENDIDIKAN TAMBUSAI EKONOMIKA SYARIAH : Journal of Economic Studies ACCRUALS (Accounting Research Journal of Sutaatmadja) Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam Al-Sharf: Jurnal Ekonomi Islam Shafin: Sharia Finance and Accounting Journal Jurnal Ekonomi Utama (Juria) EKONOMIKA SYARIAH : Journal of Economic Studies Indonesian Research Journal on Education Transforma: Jurnal Manajemen Jurnal Ekonomi dan Bisnis Kompartemen: Kumpulan Orientasi Pasar Konsumen Fin Synergy: Jurnal Manajemen Keuangan Implikasi: Jurnal Manajemen Sumber Daya Manusia JIFA (Journal of Islamic Finance and Accounting) Jurnal Ilmiah Manajemen Profetik
Illahi, Ilham
Fakultas Ekonomi Dan Bisnis Islam, Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi, Indonesia
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Social Sciences Other

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Journal : Jurnal Profiet

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PENGARUH INTENSITAS MODAL, LEVERAGE, DAN KEPEMILIKAN ASING TERHADAP KEPUTUSAN PERUSAHAAN MELAKUKAN TRANSFER PRICING Dewi, Sartika; Illahi, Ilham
Jurnal Profiet Vol 5 No 2 (2024): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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Abstract

The aim of this research is to find out how factors including capital intensity, leverage, and foreign ownership affected the decision to implement transfer pricing by the company. For the years 2018–2022, the data came from the financial reports of the Kompas100 index businesses traded on the Indonesia Stock Exchange. This data is considered secondary. This study employs an associative quantitative approach. With the use of purposive sampling, 66 out of 100 companies were able to be included in the final sample for this study. Methods for analyzing data and assessing hypotheses often make use of tests for multiple linear regression, hypothesis testing, classical assumptions, and descriptive statistics. So that SPSS 25.0 software can be used to examine the data. This study found that transfer pricing is positively affected by capital intensity, positively affected by foreign ownership, and positively affected by leverage. From 2018 to 2022, transfer pricing in the kompas100 index companies listed on the Indonesia Stock Exchange was impacted by capital intensity, leverage, and foreign ownership all at once. Keywords: Transfer Pricing, Capital Intensity, Leverage, Foreign Ownership
Analisis Akuntabilitas dan Transparansi Pengelolaan Dana Zakat Pada Badan Amil Zakat Nasional Studi Kasus Baznas Kota Bukittinggi Masri, Waldi; Illahi, Ilham
Jurnal Profiet Vol 6 No 1 (2025): Jurnal Profiet
Publisher : STIE Perbankan Indonesia

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This study discusses the analysis of accountability and transparency in the management of zakat funds at BAZNAS Bukittinggi City. The unavailability of financial reports on social media and financial report information is still categorized as minimal and is only reported through print media so that the public has difficulty accessing financial reports and does not get clear information related to financial reports. reports can only be accessed by BAZNAS employees. The type of research used in this study is qualitative with a descriptive approach. The data used are primary data, namely observation, interviews, documentation and secondary data sourced from journals. Data collection techniques used are interviews, observations and documentation studies. The results of the study show that the National Zakat Agency (BAZNAS) of Bukittinggi City in managing zakat funds is measured based on accountability and transparency indicators. The researcher found that BAZNAS Bukittinggi City is good in accountability and transparency in managing zakat funds and financial reporting carried out through social media and the official website. The problems faced by BAZNAS Bukittinggi City are that auditing of financial reports has not been carried out and social media financial reports have not been listed in detail. Keywords: Accountability Transparency of BAZNAS Zakat Fund Management
Co-Authors Alfin, Aidil Amri, Cindy Vatika Amsah Hendri Doni Argo Beba Putra Argo Asyari, Asyari Awaluddin Awaluddin Desrianti, Wina Devitri, Voni Dhani, Putri Rahma Erfi Khairani Fikri, Devisa Amalia Harfandi Harfandi, Harfandi Husna, Nurul Lailatul Amini Iiz Izmuddin Indah Febriandini Maiza, Zikrawahyuni Masri, Waldi Mutia Faranika Nini Sumarni Putra, Argo Beba Putri, Elsafira Putri, Wike Ka Rahma Sucia Regita, Amalia Sartika Dewi Shinta Lerlianti Putri Sumari, Nini sumarni, nini Tessa Okprasari Yulia, Apri Yulita, Ratna ZUWARDI, ZUWARDI