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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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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.
Analisis Peran Perempuan Pedagang Keliling dalam Meningkatkan Pendapatan Keluarga Menurut Perspektif Ekonomi Islam: Studi Kasus Perempuan Pedagang Keliling di Kecamatan Koto Baru, Kabupaten Dharmasraya Devitri, Voni; Zuwardi, Zuwardi; Awaluddin, Awaluddin; Illahi, Ilham
Indonesian Research Journal on Education Vol. 5 No. 6 (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.v5i6.3526

Abstract

Penelitian ini bertujuan untuk menganalisis peran perempuan pedagang keliling dalam meningkatkan pendapatan keluarga berdasarkan perspektif ekonomi Islam di Kecamatan Koto Baru, Kabupaten Dharmasraya. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi lapangan melalui wawancara, observasi, dan dokumentasi terhadap 11 informan. Hasil penelitian menunjukkan bahwa perempuan pedagang keliling memiliki peran signifikan dalam menopang ekonomi keluarga, terutama ketika pendapatan suami tidak mencukupi kebutuhan rumah tangga. Mereka mampu menyeimbangkan peran domestik dan ekonomi dengan berpegang pada prinsip-prinsip ekonomi Islam, yaitu tauhid, adil, nubuwwah, khilafah, dan ma’ad. Aktivitas berdagang yang mereka lakukan bukan semata-mata untuk mencari keuntungan duniawi, melainkan juga sebagai bentuk ibadah dan tanggung jawab moral dalam memenuhi kebutuhan keluarga secara halal. Kendati menghadapi keterbatasan modal dan persaingan pasar, mereka menunjukkan kemandirian, etos kerja tinggi, serta kejujuran dalam berdagang. Dengan demikian, perempuan pedagang keliling berkontribusi nyata dalam peningkatan kesejahteraan keluarga dan penerapan nilai-nilai Islam dalam kehidupan ekonomi sehari-hari.
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