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All Journal Lingua Skolastika International Journal of Engineering, Science and Information Technology Journal of Tourism Economics and Policy JASL - Journal of Applied Studies in Language Afkaruna: International Journal of Islamic Studies (AIJIS) Pelita: Jurnal Studi Islam Mahasiswa UII Dalwa
Muji, Muji
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The Effect of Foreign Ownership and Financial Leverage on Tax Avoidance with Audit Quality as Moderating Variables MUJI, Muji; WALUYO, Waluyo
Journal of Tourism Economics and Policy Vol. 4 No. 3 (2024): Journal of Tourism Economics and Policy (July - September 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jtep.v4i3.1114

Abstract

Manufacturing companies are the largest contributor to tax revenue in Indonesia. However, this group experienced negative tax revenue growth when in general there was growth in tax revenue. The existence of foreign ownership and the use of debt (financial leverage) is suspected to be one of the causes of tax avoidance by the company even though it has been audited by an external party. The study was conducted using Moderated Regression Analysis on 124 manufacturing companies listed on the Indonesia Stock Exchange. The results showed that foreign ownership had no significant effect on tax avoidance, while financial leverage had a significant effect on tax avoidance. In addition, audit quality does not moderate significantly the influence of foreign ownership and financial leverage.
Benefactive declarative sentences in Indonesian: The role of the beneficiary in social behavior representation Asrumi , Asrumi; Suyanto, Budi; Dewi Setiari, Agustina; Muji, Muji
Journal of Applied Studies in Language Vol. 7 No. 2 (2023): December 2023
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/jasl.v7i2.166-180

Abstract

Language shows a nation's character. Can Indonesian sentences with the predicate benefactive verbs show the character of the Indonesian nation? Benefactive sentences are sentences that have a subject argument as the beneficiaries and an object argument as the agent or vice versa. Subjects as agents and objects as beneficiaries. Beneficiaries can be oneself and can also be other people or personal things. In the Indonesian language by the beneficial declarative sentences, it can be determined the dominance of the beneficial. The problem is, what is the impact of the dominance of the beneficiary role on the behavior of Indonesian language users and what is the agent's relationship with our social beneficiaries and its social impact? The purpose of this study is to reveal the impact of dominance of the role of beneficiary in the benefactive verb on the declarative sentence of the Indonesian language, and the relationship of the agent with the beneficiary of circumstances or other people and their social impact. This research is qualitative research. The research data is in the form of declarative sentences in Indonesian which are predicated of benefactive verbs in people's speech, elementary-high school Indonesian language books, middle school economics books, and research data exploration. Research data was collected using observation and documentation methods using note-taking techniques and analyzed using distributional methods, interpretation, and analysis of meaning components. The results of this research can be concluded that beneficial declarative sentences in Indonesian show the behavior of the Indonesian people which is selfish, liberalist, and hedonistic, not socialist. The implications of these characteristics are for the nation's behavior, including corrupt public officials (only concerned with personal, family, and group profits)
Tindak Tutur Asertif Hotma Sitompul dalam Kasus Julian Eka Putra pada Podcast “Close The Door” Deddy Corbuzier Lestari, Desy Elok Mega; Wuryaningrum, Rusdhianti; Muji, Muji; Pornomo, Bambang Edi
Lingua Skolastika Vol 2 No 2 (2023): LINGUA SKOLASTIKA: Jurnal Bahasa dan Sastra Indonesia serta Pembelajarannya (LINS
Publisher : Program Studi Pendidikan Bahasa dan Sastra Indonesia, FKIP, Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/linsko.v2i2.41232

Abstract

Hotma Sitompul (HS) merupakan kuasa hukum yang sering menangani kasus-kasus besar yang ada di Indonesia, salah satunya kasus Julian Eka Putra (JEP). Hotma Sitompul ketika membela Julian Eka Putra di podcast “close the door” Deddy Corbuzier terindikasi menggunakan tindak tutur asertif. Penelitian ini bertujuan untuk menemukan dan mendeskripsikan bentuk, fungsi, dan modus tindak tutur asertif Hotma Sitompul dalam kasus Julian Eka Putra pada podcast “close the door” Deddy Corbuzier. Data dalam penelitian ini berupa segmen tutur Hotma Sitompul dalam kasus Julian Eka Putra pada podcast “close the door” Deddy Corbuzier beserta koteks dan konteksnya. Sumber data dalam penelitian ini berupa peristiwa tutur dalam podcast “close the door” yang berjudul “Kita Putar Video Bukti Disini Sekarang! Hotma Sitompul VS Deddy Corbuzier!!- Konspirasi Korban JE.” Hasil penelitian ini, yaitu (1) bentuk tindak tutur asertif HS, meliputi menyatakan, memberitahukan, menuntut, melaporkan, dan memambanggakan. (2) fungsi tindak tutur asertif HS, meliputi fungsi bekerjasama, fungsi kompetitif, dan fungsi menyenangkan. (3) modus tindak tutur asertif HS, meliputi modus indikatif, modus imperatif, modus optatif, modus obligatif, modus interogatif, dan modus disideratif.
ANALISIS KELAYAKAN KEBAHASAAN DAN KEGRAFIKAN MATERI IKLAN DALAM BUKU TEKS BAHASA INDONESIA KURIKULUM MERDEKA KELAS VIII SMP Damayanti, Nia; Lestari, Sri; Hardini, Nadhiva Shafa; Muti'ah, Arju; Muji, Muji
Lingua Skolastika Vol 3 No 1 (2024): LINGUA SKOLASTIKA: Jurnal Bahasa dan Sastra Indonesia serta Pembelajarannya (LINS
Publisher : Program Studi Pendidikan Bahasa dan Sastra Indonesia, FKIP, Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/linsko.v3i1.48918

Abstract

Kehadiran buku teks tidak dapat dilepaskan dari kegiatan belajar dan mengajar. Buku teks digunakan sebagai panduan penyampaian materi bahan ajar. Maka dari itu, penyusunan buku teks harus disesuaikan dengan standar dan kelayakan buku. Penilaian kelayakan buku teks salah satunya dilihat dari aspek kebahasaan dan kegrafikan pada buku teks. Tujuan penelitian ini adalah untuk mendeskripsikan kelayakan kebahasaan dan kegrafikan buku teks Bahasa Indonesia kelas VIII Kurikulum Merdeka. Penelitian ini digunakan untuk membantu guru dalam memilih buku teks yang sesuai standar kelayakan dan memberikan sumbangsih dalam pengembangan buku teks bahasa Indonesia. Metode yang digunakan penelitian ini adalah metode kualitatif, sumber data yang digunakan adalah Buku take Bahasa Indonesia Kurikulum Merdeka kelas VIII SMP dengan teknik pengumpulan menggunakan teknik dokumentasi. Analisis data penelitian ini terdiri dari reduksi data, penyajian data, dan penarikan kesimpulan. Hasil dari analisis kelayakan buku teks pada materi iklan telah memenuhi komponen penting yaitu, komunikatif, dialogis dan interaktif, lugas, keruntutan alur pikir, koherensi, kesesuaian dengan kaidah bahasa indonesia, serta kesesuaian ikon dan simbol. Sedangkan analisis kegtalikan buku teks telah sesuai dengan ukuran format buku, desain kulit dan isi, bentuk paragraf, serta ilustrasi. Secara keseluruhan buku teks Bahasa Indonesia Kurikulum Merdeka kelas VIII SMP pada materi iklan telah memenuhi semua penilaian kebahasaan maupun kegrafikan.
Kecerdasan Buatan dan Fatwa Ijma: Perspektif Islam Terhadap Inovasi Modern Muji, Muji; Khairunnisa, Salsabila
Afkaruna: International Journal of Islamic Studies (AIJIS) Vol. 2 No. 1 (2024): September
Publisher : Universitas Islam Internasional Darullughah Wadda'wah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38073/aijis.v2i1.1902

Abstract

Artificial intelligence (AI) is one of the technological innovations that is rapidly developing in various sectors of life. However, its use in modern society raises various questions regarding its suitability with religious principles, especially in the context of Islam. The background of this study is the need to examine the acceptance and fatwas of scholars regarding the use of AI, as well as the impact of its application on the social and moral life of Muslims. This study aims to analyze the Islamic perspective on AI by referring to the principle of ijma' of scholars, and to determine whether this technology is acceptable within the framework of sharia. The research method used is a qualitative approach with literature analysis from various fiqh sources, including tafsir, hadith, and fatwas of contemporary scholars, to explore how AI can be accepted in Islamic law. The results of the study show that, based on the principle of ijma' of scholars, AI that does not conflict with basic Islamic values ​​and does not cause harm can be accepted, although it still requires supervision in its implementation to ensure compliance with sharia. The contribution of this research is to provide insight for policy makers, academics, and the general public about the Islamic view on technological innovation, as well as providing a clearer legal basis for implementing AI technology in everyday life in accordance with sharia principles.
Hukum ar-Radha’ah dalam Islam: Teks Al-Qur'an, Hadits, dan Ijtihad Sahabat Muji, Muji; Ilhamsyah, Rizal
Pelita: Jurnal Studi Islam Mahasiswa UII Dalwa Vol. 2 No. 1 (2024): November
Publisher : Lembaga Peneltian Universitas Islam Internasional Darullughah Wadda'wah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38073/pelita.v2i1.1903

Abstract

This study explores the law of ar-Radha’ah (breastfeeding) in Islam, examining it through the lens of the Qur'an, hadith, and the ijtihad of the Companions. Breastfeeding has implications beyond biological needs, affecting legal relationships like mahram and marriage restrictions. While ar-Radha’ah is addressed in the Qur'an and hadith, evolving societal and legal contexts call for further understanding and application. This study, therefore, examines the Companions' use of ijtihad to clarify these laws in response to issues of their time. The study aims to analyze the legal foundations of ar-Radha’ah in the Qur'an and hadith, emphasizing the role of the Companions' ijtihad in its development. Using descriptive qualitative analysis and a literature review, it includes Qur'anic verse interpretation, hadith study, and the perspectives of Companions and scholars. The findings reveal that ar-Radha’ah significantly influences the formation of mahram relationships, restricting marriage between specific individuals. This law is rooted in the Qur'an (Surah An-Nisa: 23) and authentic hadith and is reinforced by the Companions' ijtihad, such as Umar bin Khattab's contribution to setting a breastfeeding limit for establishing mahram ties. The Companions' interpretations have shaped a more detailed legal understanding, providing a flexible and contextual foundation. This study contributes to enhancing the modern relevance of ar-Radha'ah, aligning with Islamic law's focus on public interest.
Assessing the Tax Amnesty Program in Indonesia Through System Success and Trust Models Muji, Muji; Maupa, Haris; Cokki, Cokki
International Journal of Engineering, Science and Information Technology Vol 5, No 3 (2025)
Publisher : Malikussaleh University, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52088/ijesty.v5i3.958

Abstract

The success of a Tax Amnesty Program (TAP) in developing countries such as Indonesia depends not only on fiscal policy execution but also on how taxpayers perceive and trust the program. This study integrates the Information System Success Model with the trust construct to empirically examine the factors affecting TAP performance from a citizen-centric perspective. Using a quantitative approach, the research involved 414 Indonesian taxpayers selected through stratified random sampling, with data analysed using SmartPLS 3.0. One hundred eighty-seven valid responses were retained after a filtering process based on TAP knowledge awareness. The proposed model includes six constructs: Information Quality (INQ), Program Quality (PGQ), Service Quality (SVQ), Taxpayer Trust (TPT), Taxpayer Satisfaction (TSF), and Net Benefits (NBF). The structural model revealed that INQ significantly affects both TPT and TSF, and that TSF has the most decisive influence on NBF. However, PGQ and SVQ did not considerably impact TPT, suggesting that trust in TAP may be influenced more by institutional and cultural factors than perceived technical features. The findings highlight the necessity to enhance tax information accuracy and transparency while strengthening public trust and satisfaction. This study provides an integrative model to evaluate TAP success and offers practical insights for policymakers aiming to improve taxpayer participation through trust-based interventions. The novelty lies in quantitatively integrating information systems and behavioural trust constructs within the tax amnesty framework.
Co-Authors Asrumi , Asrumi Budi Suyanto Cokki, Cokki Dewi Setiari, Agustina Hardini, Nadhiva Shafa Haris Maupa Ilhamsyah, Rizal Khairunnisa, Salsabila Lestari, Desy Elok Mega Muti'ah, Arju Nia Damayanti, Nia Pornomo, Bambang Edi Rusdhianti Wuryaningrum Sri Lestari Waluyo Waluyo