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All Journal Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Journal Of Management Science (JMAS) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Jurnal Disrupsi Bisnis Indonesian Journal of Islamic Economics and Business Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis ProBisnis : Jurnal Manajemen Salam (Islamic Economics Journal) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Majapahit Journal of Islamic Finance and Management Majapahit Journal of Islamic Finance dan Management Engagement: Jurnal Pengabdian Kepada Masyarakat J-CEKI
Ermawati, Liya
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Journal : Jurnal Ilmiah Edunomika (JIE)

 1 
Analisis Penerapan Literasi Keuangan Syariah pada Bisnis Trend Fashion Muslim di Indonesia Hilal, Samsul; Ermawati, Liya; Fitri, Ainul
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14174

Abstract

The development of Muslim fashion trends in Indonesia is currently very rapid, so it is necessary to manage finances in accordance with the teachings of Islamic sharia. This requires a greater understanding of sharia financial literacy. Sharia financial literacy is someone who understands and is able to apply knowledge about sharia finance and the ability to make financial decisions in accordance with financial principles and in accordance with Islamic rules. The aim of this research is to analyze the application of sharia financial literacy to the Muslim fashion trend business in Indonesia. This research method uses a descriptive and verification approach. The type of data used is primary data (observation, interviews and questionnaires). The research results show that the application of sharia financial literacy to the Muslim fashion trend business in Indonesia has gone well. In accordance with the results, to be able to manage finances, business people must understand and be able to apply good literacy about financial management. The better the business person's literacy understanding about sharia finance, the better they will be at managing finances. Apart from that, increasing knowledge and understanding regarding sharia financial literacy in the Muslim fashion trend business in Indonesia will encourage increased productivity in this business.
PENGARUH KEPEMILIKAN ASING DAN DEBT COVENANT TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING DENGAN BEBAN PAJAK SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2019-2023) Fidiantoro, Aldi Agung; Eliza, Any; Ermawati, Liya
JURNAL ILMIAH EDUNOMIKA Vol 9, No 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16458

Abstract

This study aims to examine the effect of foreign ownership and debt covenants on transfer pricing decisions with tax burden as a moderating variable. Transfer pricing is a policy carried out by a company to transfer part of the wealth of a company to an affiliated company located abroad that has a lower tax rate. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2023 period. The sample selection was carried out through purposive sampling technique where a total sample of 24 companies was obtained, with a total observation data of 120 data. This study uses descriptive statistical tests, classical assumption tests, hypothesis tests and moderated regression analysis (MRA). The results showed that foreign ownership and debt covenant have a positive effect on transfer pricing decisions. The results also show that the tax burden is able to moderate the influence of foreign ownership on transfer pricing decisions, but not able to moderate the influence of debt covenants on transfer pricing decisions.
PENGARUH KEPEMILIKAN ASING DAN DEBT COVENANT TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING DENGAN BEBAN PAJAK SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2019-2023) Fidiantoro, Aldi Agung; Eliza, Any; Ermawati, Liya
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16458

Abstract

This study aims to examine the effect of foreign ownership and debt covenants on transfer pricing decisions with tax burden as a moderating variable. Transfer pricing is a policy carried out by a company to transfer part of the wealth of a company to an affiliated company located abroad that has a lower tax rate. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2023 period. The sample selection was carried out through purposive sampling technique where a total sample of 24 companies was obtained, with a total observation data of 120 data. This study uses descriptive statistical tests, classical assumption tests, hypothesis tests and moderated regression analysis (MRA). The results showed that foreign ownership and debt covenant have a positive effect on transfer pricing decisions. The results also show that the tax burden is able to moderate the influence of foreign ownership on transfer pricing decisions, but not able to moderate the influence of debt covenants on transfer pricing decisions.
Analisis Penerapan Literasi Keuangan Syariah pada Bisnis Trend Fashion Muslim di Indonesia Hilal, Samsul; Ermawati, Liya; Fitri, Ainul
JURNAL ILMIAH EDUNOMIKA Vol. 7 No. 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14174

Abstract

The development of Muslim fashion trends in Indonesia is currently very rapid, so it is necessary to manage finances in accordance with the teachings of Islamic sharia. This requires a greater understanding of sharia financial literacy. Sharia financial literacy is someone who understands and is able to apply knowledge about sharia finance and the ability to make financial decisions in accordance with financial principles and in accordance with Islamic rules. The aim of this research is to analyze the application of sharia financial literacy to the Muslim fashion trend business in Indonesia. This research method uses a descriptive and verification approach. The type of data used is primary data (observation, interviews and questionnaires). The research results show that the application of sharia financial literacy to the Muslim fashion trend business in Indonesia has gone well. In accordance with the results, to be able to manage finances, business people must understand and be able to apply good literacy about financial management. The better the business person's literacy understanding about sharia finance, the better they will be at managing finances. Apart from that, increasing knowledge and understanding regarding sharia financial literacy in the Muslim fashion trend business in Indonesia will encourage increased productivity in this business.
Co-Authors Adil Wahid, Muhammad Fariz Andriansyah, Rizki Any Eliza Apersyah, Denara Aprilia, Desi Aprilia, Helda Azizah, Lidya Damayanti, Narinda Dian Puspita Fahru Rozy, Ahmad Fidiantoro, Aldi Agung Fitri, Ainul Fuadi, Fatih Hanif Hanif Hilal, Samsul Madnasir Madnasir Mujianah, Siti Nia Anggraini Ningrum, Anjar Puspa Nurlaili Purwaningtyas, Sifa Ismi Raizky Rienaldy Pramasha Roni Noer , M Ridho Ruslan Abdul Ghofur Sabilla, Annis Yuniar Safitri, Adelia Sari, Yetri Sari, Yetri Martika Siska Yuli Anita Surya, Ardi Rahmat Ulfa Saefurrohman , Ghina Utami, Zhatu Restie Winata, Andika Fitra adi Yulia Andriani, Yulia Yulinda, Tika Zuliansyah, Ahmad