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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 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 Jurnal Ekonomi dan Bisnis (Jebi)
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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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.
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.
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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Abstract

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
Analisis Peran Pemerintah Dalam Pengelolaan Pasar Perspektif Ekonomi Islam: Studi Kasus Pasar Sijunjung, Nagari Sijunjung, Kabupaten Sijunjung Desrianti, Wina; Zuwardi, Zuwardi; Awaluddin, Awaluddin; Illahi, Ilham
Indonesian Research Journal on Education Vol. 5 No. 5 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i5.3424

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas penggunaan media pembelajaran Wordwall dalam meningkatkan pemahaman konsep statistika di kalangan siswa sekolah menengah pertama. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa penggunaan Wordwall sebagai media interaktif mampu meningkatkan keterlibatan siswa, motivasi belajar, serta daya nalar dalam memahami materi statistika, khususnya konsep pengolahan dan penyajian data. Wordwall juga terbukti mendukung pendekatan pembelajaran berbasis siswa (student-centered learning) dengan memberikan pengalaman belajar yang lebih menyenangkan dan adaptif terhadap era digital. Namun demikian, terdapat beberapa keterbatasan seperti ketergantungan terhadap koneksi internet, kesiapan guru dalam menyusun konten digital, dan waktu persiapan yang relatif panjang. Secara keseluruhan, Wordwall direkomendasikan sebagai alternatif media pembelajaran berbasis teknologi yang inovatif untuk mendukung pembelajaran matematika di sekolah.
The Effect of Religiosity On Tax Evasion Behavior With Gender as a Moderating Variable Illahi, Ilham; Sumari, Nini
JIFA (Journal of Islamic Finance and Accounting) Vol. 4 No. 2 (2021)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v4i2.4928

Abstract

Tax evasion is a form of non-compliance by taxpayers in paying taxes. Tax evasion behavior must be mitigated so that the country's economic growth can grow well. This study examines the effect of religiosity on tax evasion. To expand the test, the researcher included gender as a moderating variable. The object of this research is the students of the Islamic Economics and Business Faculty (FEBI) of IAIN Bukittinggi. The selection of this sample is based on the students of FEBI IAIN Bukittinggi who will enter the business world so that in the future they will become taxpayers. Through Moderated Regression Analysis (MRA) testing was conducted to see the effect of gender variables in moderating the relationship between tax evasion and religiosity. The results of this study found that the level of student religiosity had no impact on reducing tax evasion. However, this study supports the findings of previous studies where gender has different reactions to tax evasion, female students are more likely to avoid tax evasion than male students. Keywords: Tax Evasion, Religiosity, Gender, Taxpayers
Transfer pricing and tax avoidance: Moderating role of audit quality illahi, ilham; Sumarni, Nini; Maiza, Zikrawahyuni
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 2 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i2.6537

Abstract

Transfer pricing can confer advantages to companies, such as enhancing their business competitiveness and facilitating internal fund transfers. However, in practical application, companies also exploit transfer pricing for the purpose of tax avoidance, aiming to minimize their tax liabilities. Consequently, this practice has been observed to have adverse implications for the state, specifically in terms of reduced tax revenue. To explore the impact of transfer pricing on tax avoidance, researchers undertook an empirical examination. They introduced the variable of audit quality as a moderator to assess its influence on the relationship between transfer pricing and tax avoidance. The study focused on a sample of manufacturing firms listed on the Indonesia Stock Exchange, employing a purposive sampling technique. To ascertain the effects of transfer pricing variables on tax avoidance and the moderating influence of audit quality, the researchers conducted multiple linear regression tests. The findings of the study indicate a positive association between transfer pricing and tax avoidance. This research provides valuable contributions that companies engaging in transfer pricing practices are, indeed, employing them as a form of tax avoidance strategy, aiming to minimize their corporate tax obligations. However, the study does not provide evidence supporting the notion that the quality of auditors can mitigate transfer pricing undertaken for the purpose of tax avoidance.
Analisis Penerapan PSAK 102: Akuntansi Murabahah: (Studi Kasus Pada BPRS Jam Gadang Bukittinggi dan BPRS Al-Makmur Payakumbuh) Dhani, Putri Rahma; Illahi, Ilham
JIMP: Jurnal Ilmiah Manajemen Profetik Vol. 1 No. 2 (2023): JIMP : Jurnal Ilmiah Manajemen Profetik
Publisher : Program Studi Manajemen, STIE Hidayatullah, Depok, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jimp.v1i2.300

Abstract

This study aims to determine the application of murabahah accounting at PT. BPRS Jam Gadang Bukittinggi and PT. BPRS Al-Makmur Payakumbuh according to PSAK 102. This research is a comparative descriptive study (comparison) with an analytical approach. Data collection techniques used through interviews and documentation with informants who know the situation and conditions of the murabahah financing process at the BPRS. The results of this study, at PT. BPRS Jam Gadang Bukittinggi and PT. BPRS Al-Makmur in the application of recognition and measurement as well disclosure of murabahah transactions is not fully in accordance with PSAK 102. So the bank needs to re-evaluate so that the application of murabahah accounting by the bank can run and adjust to PSAK 102 regarding murabahah accounting. With the existence of a bank that does sharia-based transactions, it will make people more familiar and knowledgeagle in transactions, especially murabahah financing.
Analisis Efektivitas dan Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) dalam Pendapatan Asli Daerah (PAD) Kota Payakumbuh Fikri, Devisa Amalia; Illahi, Ilham; Izmuddin, Iiz; Alfin, Aidil
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas dan kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan dalam Pendapatan Asli Daerah Kota Payakumbuh selama periode 2019 hingga 2023. Metode yang digunakan adalah pendekatan kuantitatif deskriptif dengan pengumpulan data primer dan sekunder untuk menganalisis efektivitas dan kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan dalam Pendapatan Asli Daerah di Kota Payakumbuh. Hasil penelitian menunjukkan bahwa efektivitas penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan mengalami fluktuasi dengan rata-rata efektivitas mencapai 96,94%. Namun, kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan terhadap Pendapatan Asli Daerah masih tergolong rendah, berkisar antara 1,50% hingga 2,25%. Kendala yang dihadapi dalam pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan meliputi ketidakakuratan data objek pajak, kesulitan dalam menghubungi wajib pajak, dan minimnya penerapan sanksi. Temuan ini menunjukkan perlunya upaya pemerintah daerah dalam meningkatkan penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan melalui kerja sama dengan kelurahan, sosialisasi, dan inovasi sistem pembayaran Quick Response Code Indonesian Standard. untuk mengoptimalkan potensi pendapatan daerah. Implikasi dari penelitian ini adalah pentingnya perbaikan dalam pengelolaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan untuk meningkatkan kontribusinya terhadap Pendapatan Asli Daerah.
Co-Authors Alfin, Aidil Amri, Cindy Vatika Argo Beba Putra Argo Asyari, Asyari Desrianti, Wina Deswandi, Amelia Putri 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, Wike Ka Rahma Sucia Regita, Amalia Sartika Dewi Shinta Lerlianti Putri Sumari, Nini sumarni, nini Tessa Okprasari Yulia, Apri Yulita, Ratna ZUWARDI, ZUWARDI