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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 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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PENGARUH KONSERVATISME AKUNTANSI DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE: (Studi Kasus Pada Perusahaan Indeks LQ45 Periode 2015-2021) Indah Febriandini; Ilham Illahi
Jurnal Ekonomi dan Bisnis Vol. 1 No. 4 (2023): September
Publisher : ADISAM PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to find out and analyze how much influence accounting conservatism and audit committees have on tax avoidance. The population in this research is the LQ45 Index companies listed on the Indonesia Stock Exchange (BEI) in 2015-2021, namely 22 companies, using a purposive sampling method. The data used is secondary data obtained from the Indonesian Stock Exchange (BEI) via the Idx website. In this research, 2 independent variables are used, namely Accounting Conservatism and Audit Committee, while the dependent variable is Tax Avoidance. The method used in this research uses Descriptive Statistical Tests, Classical Assumption Tests, multiple regression analysis, determinant coefficient tests and hypothesis tests. The research results prove that the first hypothesis of accounting conservatism has no effect on tax avoidance as evidenced by a large significant value of 0.05, namely 0.721 > 0.05. The second hypothesis shows that the audit committee has a negative effect on tax avoidance as evidenced by a small significant value of 0.05, namely 0.043 < 0.05 and seen from the t value which is negative, the audit committee has a negative effect on tax avoidance. The third hypothesis shows that accounting conservatism and the audit committee together have a significant effect on tax avoidance as evidenced by a significant value of 0.023 < 0.05. The results of the R2 determinant coefficient test show an R square value of 0.712 or 71.2%, this means that the independent variables, namely accounting conservatism and the audit committee, have an influence of 71.2% on the dependent variable, namely tax avoidance, while 28.8% is influenced by other variables.
Analysis of Application of Waqf Accounting Based on PSAK 112 at the Wihdatul Ummah Batusangkar Foundation Erfi Khairani; Ilham Illahi
Fin Sinergy: Jurnal Manajemen Keuangan Vol 1 No 1 (2023): Fin Synergy: Jurnal Manajemen Keuangan
Publisher : Doktoral Ilmu Manajemen, Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/fin.v1i1.411

Abstract

This research is motivatediby the financial reports prepared by the Wihdatul Ummah Foundation where there is a difference in the recording made by Nazir with PSAK 112 where there is no separation of waqf assets and the lack of maximum financial reporting in 2022. This studyiaims to understand in depth how the application of waqf accounting carried out by the nadzhir waqf of the Wihdatul Ummah Batusangkar Foundation is in accordance with PSAK 112. The type of research that the authors conducted was (field research) fieldiresearch with a qualitative approach, namelyiconducting in-depth analysis of the problems found in the field. The results of this study indicate that the recognition and measurement carried out are in accordance with PSAKi112. Nazir waqaf Qurratta Ayyun Batusangkar has not been optimal in managing and presenting financial statements based on PSAK 112.
Implikasi Keberadaan Goodwill Pada Laporan Keuangan (Manfaat dan Distorsi) Illahi, Ilham; Sumarni, Nini; Harfandi
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i1.13354

Abstract

Artikel ini membahas implikasi goodwill terhadap laporan keuangan, dengan fokus pada manfaat dan distorsi. Goodwill, aset tidak berwujud yang timbul dari akuisisi di mana harga belinya melebihi nilai wajar aset yang dapat diidentifikasi, dapat memberikan dampak positif terhadap laporan keuangan perusahaan dengan meningkatkan kekayaan bersih atau ekuitas pemegang saham. Namun, di samping manfaatnya, goodwill juga menimbulkan kekhawatiran, terutama terkait keakuratan nilai yang dicatat. Penilaian goodwill sering kali bergantung pada estimasi dan asumsi, sehingga meningkatkan risiko ketidakakuratan dalam pengukurannya. Melalui tinjauan literatur kualitatif, penelitian ini mengungkapkan bahwa meskipun penyusutan goodwill dapat mendorong investor dan pemangku kepentingan untuk merevisi ekspektasi mereka terkait pendapatan dan arus kas di masa depan, namun hal ini juga dapat menyebabkan oportunisme manajerial, sehingga mengurangi keandalannya. Untuk memitigasi risiko tersebut, perusahaan dapat meningkatkan kualitas audit dan menerapkan praktik tata kelola perusahaan yang efektif. Pada akhirnya, penelitian ini memberikan wawasan yang berharga mengenai implikasi goodwill pada praktik pelaporan keuangan.
Analysis of the Influence of Unemployment and Poverty Levels on Economic Growth in West Sumatra Province in 2017-2021 Putra, Argo Beba; Illahi, Ilham
Kompartemen: Kumpulan Orientasi Pasar Konsumen Vol 1 No 1 (2023): Kompartemen: Kumpulan Orientasi Pasar Konsumen
Publisher : Management Science Doctoral Program, Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/kompartemen.v1i1.408

Abstract

The background of this research is that unemployment and poverty have fluctuated from 2017-2021, while economic growth has decreased from 2017-2020 and has increased in 2021. This situation was triggered by the unstable state of economic development in West Sumatra Province. In this economic development, the concept of economic growth emerges which is a process of changing the economic conditions of a region to lead to a better state. Economic growth is influenced by various factors, such as unemployment and poverty. This study aims to prove empirically and see whether unemployment and poverty rates affect economic growth. The method used is associative quantitative and the data comes from BPS with a 5 year time series. partial research results, namely the unemployment rate (X1) does not have a negative effect on economic growth (Y) so that H0 is accepted and Ha is rejected. Meanwhile, poverty (X2) has a negative effect on economic growth (Y) so that H0 is rejected and Ha is accepted. Simultaneously, the unemployment rate (X1) and poverty (X2) have a negative effect on economic growth (Y), so that H0 is rejected and Ha is accepted.
The Effect of Investment Decisions, Funding Decisions and Dividend Policies on Company Value Regita, Amalia; Illahi, Ilham
Implikasi: Jurnal Manajemen Sumber Daya Manusia Vol 1 No 1 (2023): Implikasi: Jurnal Manajemen Sumber Daya Manusia
Publisher : Management Science Doctoral Program, Pasundan University, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/implikasi.v1i1.409

Abstract

This study aims to examine whether investment decisions, funding decisions and dividend policies affect firm values. The data used in this research is secondary data. The research population is companies listed on the Jakarta Islamic Index (JII) 70 for 2018-2021. Determination of the sample in the research using the purposive sampling method with special criteria obtained as many as 68 data. The results of this research prove that investment decisions have no effect on firm value, funding decisions have a significant effect on firm value and dividend policy has no effect on firm value.
Analisis Tingkat Literasi Keuangan Syariah pada Masyarakat Kecamatan Pulau Punjung Kabupaten Dharmasraya Yulia, Apri; Illahi, Ilham
Astina: Jurnal Ekonomi Utama Vol 2 No 2 (2023): Juria: Jurnal Ekonomi Utama
Publisher : CV. Astina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55903/juria.v2i2.80

Abstract

Literasi keungan syariah ialah salah satu program berarti yang dicoba oleh penguasa dalam bagan tingkatkan ekonomi Indonesia di era yang hendak tiba. Riset ini bermaksud buat mengindetifikasi tingkat literasi keungan syariah masyarakat. Riset ini memakai tata cara riset kualitatif deskriptif serta pendekatan riset yang dicoba merupakan riset alun- alun( field research). Metode pengumpulan informasi yang digunkan ialah tanya jawab, angket serta pemantauan. Sebaliknya metode analisis informasi yang dipakai ialah bentuk interaktif Miles & Huberman, ialah pengurangan informasi, penyajian informasi, serta menarik kesimpulan. Hasil riset membuktikan tingkat literasi keungan syariah masyarakat terkategori kedalam kategor kecil, dengan presentase 46%. Wawasan bawah keungan syariah masuk kedalam jenis kecil dengan presentase 55%. Wawasan mengenai dana serta pinjaman syariah terkategori kedalam jenis kecil dengan presentase 48%. Wawasan kepada asuransi syariah syariah terkategori pada jenis kecil dengan presentase 39%. Setelah itu wawasan kepada pemodalan syariah terkategori pada jenis kecil dengan presentase 40%. Dengan begitu bisa diklaim bahwasannya masyarakat belum seluruhnya menguasai tentanng keungan syariah, serta perihal itu membuat rendahnya kesertaan dalam memakai bahan- bahan keungan syariah yang terdapat pada badan keungan syariah.
Analisis Pengaruh Tingkat Pengangguran Dan Kemiskinan Terhadap Pertumbuhan Ekonomi Di Provinsi Sumatera Barat Tahun 2017-2021 Argo, Argo Beba Putra; Illahi, Ilham
Astina: Jurnal Ekonomi Utama Vol 3 No 1 (2024): Jurnal Ekonomi Utama (Juria): In Progress
Publisher : CV. Astina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55903/juria.v3i1.97

Abstract

Penelitian ini dilatar belakangi oleh keadaan pengangguran dan kemiskinan mengalami fluktuasi dari tahun 2017-2021, sementara pertumbuhan ekonomi mengalami penurunan dari tahun 2017-2020 dan mengalami kenaikan pada tahun 2021. Keadaan tersebut dipicu oleh keadaan pembangunan ekonomi di Provinsi Sumatera Barat yang belum stabil. Pada pembangunan ekonomi ini, timbul konsep pertumbuhan ekonomi yang dimana merupakan sebuah proses perubahan kondisi perekonomian suatu wilayah untuk menuju kepada keadaan yang lebih baik. Pertumbuhan ekonomi dipengaruhi oleh berbagai faktor, seperti pengangguran dan kemiskinan. Penelitian ini bertujuan untuk membuktikan secara empiris dan melihat apakah tingkat pengangguran dan kemiskinan berpengaruh terhadap pertumbuhan ekonomi. Metode yang di gunakan adalah kuantitatif asosiatif dan data bersumber dari BPS dengan runtut waktu 5 tahun. Hasil penelitian secara parsial yaitu tingkat pengangguran (X1) tidak berpengaruh negatif terhadap pertumbuhan ekonomi (Y) sehingga H0 diterima dan Ha ditolak. Sedangkan kemiskinan (X2) berpengaruh negatif terhadap pertumbuhan ekonomi (Y) sehingga H0 ditolak dan Ha diterima. Secara simultan, tingkat pengangguran (X1) dan kemiskinan (X2) berpengaruh negatif terhadap pertumbuhan ekonomi (Y), sehingga H0 ditolak dan Ha diterima.
Analysis of Waiting List and Registration Cancellations for Hajj: (Case Study: Ministry of Religious Affairs in Padang City) Husna, Nurul Lailatul Amini; Illahi, Ilham
Transforma Jurnal Manajemen Vol. 1 No. 2 (2023): Transforma: Jurnal Manajemen
Publisher : Pascasarjana Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/tjm.v1i2.62

Abstract

The background of this research is the increasing number of people registering for Hajj every year so that in the implementation of restrictions on the departure of the Hajj quota in Indonesia which results in a long waiting period for Hajj in each region, especially in the city of Padang. The long waiting period for Hajj in Padang City has an impact on Prospective Hajj pilgrims which results in the cancellation of Hajj registration. This study aims to find out how the views of hajj organizers and prospective pilgrims at the Ministry of Religion of Padang City regarding the haj quota restrictions imposed by the government and to deal with public misunderstandings about these regulations. This study uses qualitative methods, where the research material is based on facts and data collection uses interview techniques. By conducting direct interviews with Hajj Organizers, the Ministry of Religion, Padang City. Based on the results of the research, with the perceptions of prospective pilgrims and hajj organizers of the Ministry of Religion of Padang City, the public, especially prospective pilgrims, can understand clearly and there are no more public misunderstandings about the haj quota restrictions. In addition, it is hoped that the haj organizers will be able to disseminate this information to prospective hajj pilgrims who are waiting for the pilgrimage to depart in Padang City so that all people get information regarding the determination of haj quotas evenly.
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
The Effect of Customer Service Quality on Customer Satisfaction at Nagari Syariah Bank Bukittinggi Branch Yulita, Ratna; Illahi, Ilham
Implikasi: Jurnal Manajemen Sumber Daya Manusia Vol 1 No 1 (2023): Implikasi: Jurnal Manajemen Sumber Daya Manusia
Publisher : Management Science Doctoral Program, Pasundan University, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/implikasi.v1i1.390

Abstract

This study aims to determine the influence of Customer Service Quality on Customer Satisfaction at Bank Nagari Syariah Bukittinggi Branch. Thus it can be used as a benchmark by banking companies to improve the quality of their services in the future. This research method is a type of quantitative research by collecting data using questionnaires distributed to customers at the Bukittinggi Branch of Nagari Syariah Bank with a total sample taken of 100 respondents. Data analysis techniques used are validation test, reliability test, normalist test, multicollinearity test, heteroscedasticity test, linearity test, simple regression analysis, coefficient of determination test, simultaneous effect test and partial test. From the results of processing the data obtained simple linear regression Y = 2.056 + 0.163X. the magnitude of the influence of service quality on customer satisfaction is 71.7%. From the simultaneous test calculations obtained F count of 252,070 (sig value 0.00 <0.05) which means that simultaneously there is a positive and significant influence between service quality on customer satisfaction. Then the results of partial calculations obtained t count of 15,877 (sig value 0.00 <0.05) which means that partial testing also has a positive and significant influence on customer satisfaction at Bank Nagari Syariah Bukittinggi Branch. The quality of customer service can provide more advantages for employees and companies. With the quality of this customer service, it is expected that customer satisfaction at Bank Nagari Syariah Bukittinggi Branch will increase.
Co-Authors Alfin, Aidil Argo, Argo Beba Putra 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 Rahma Sucia Regita, Amalia Sartika Dewi Shinta Lerlianti Putri Sumari, Nini sumarni, nini Tessa Okprasari Yulia, Apri Yulita, Ratna ZUWARDI, ZUWARDI