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All Journal ADLIYA: Jurnal Hukum dan Kemanusiaan Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Al-Istinbath: Jurnal Hukum Islam Likuid: Jurnal Ekonomi Industri Halal Ekalaya : Jurnal Ekonomi Akuntansi JPM Teumulong: Journal of Community Service JEMBA: Journal of Economics, Management, Business, and Accounting
Tripalupi, Ramadhani Irma
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Religion Humanities Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di ISSI Fatihah, Nurul; Tripalupi, Ramadhani Irma; Effendi, Ridwan
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2020

Abstract

This study was conducted based on many companies that practice earnings management in Indonesia. A company manipulates its financial statements by adjusting the figures in the financial statements using accounting policies so that the company looks good to external parties. This study aims to determine the effect of tax planning and deferred tax expenses on earnings management in food and beverage companies listed on the Indonesian Sharia Stock Index (ISSI) from 2020 to 2023, both partially and simultaneously. This study is quantitative in nature, which the researcher used to examine the predetermined sample. This study uses purposive sampling in selecting samples, namely by setting certain criteria so that 10 company samples were obtained as research objects. The results of the testing in this thesis simultaneously show that tax planning and deferred tax expenses have a significant effect on earnings management of 20.1%, while the rest is influenced by other factors not examined in this study. Meanwhile, partially, tax planning has an effect on earnings management, and deferred tax expenses do not have an effect on earnings management.
Integrasi Hukum Islam dalam Kebijakan Pengelolaan Sumber Daya Alam: Mencapai Keberlanjutan dan Keadilan Sosial di Indonesia Susana, Lina Marlina; Tripalupi, Ramadhani Irma; Kholil, Suparman; Efendi, Nur; Sakinah, Gina
AL-ISTINBATH : Jurnal Hukum Islam Vol 10 No 2 (2025)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v10i2.13038

Abstract

This study examines the integration of Islamic legal principles into Indonesia’s natural resource governance, with a particular focus on sustainability and social justice. The research is motivated by the exploitative and anthropocentric orientation of current policies, which neglect intergenerational equity and ecological justice. To address this gap, the study employs a normative-juridical method with a critical approach, analyzing law as a system of norms rather than merely as social practice. Sources include statutory laws such as the Minerba Law and Job Creation Law, relevant fatwas issued by the Indonesian Council of Ulama, as well as Qur’anic and Hadith texts interpreted through the framework of maqāṣid al-sharī‘ah. Case studies of deforestation in Kalimantan and mining conflicts in West Nusa Tenggara are presented to contextualize the neglect of Islamic values in environmental management. The findings reveal four structural problems: legal dualism between state law and Islamic ethics, weak institutionalization of sharia principles, sectoral fragmentation in governance, and centralization of authority that marginalizes indigenous communities. These issues contribute to the persistent neglect of maslahah, ‘adl, and environmental justice in public policy. The study proposes a maqāṣid-based reconstruction of legal norms through ijtihād maqāṣidī and taḥqīq al-manāṭ as methodological tools to realign governance with ethical and ecological imperatives. Recommendations include revising extractive laws, integrating environmental fatwas into statutory frameworks, strengthening participatory governance, and establishing a Maqāṣid Commission for ecological oversight. In conclusion, the research demonstrates that reconstructing Islamic law through maqāṣid not only fills the ethical gap in Indonesia’s regulatory system but also offers a transformative model for just, participatory, and sustainable environmental governance.
Examining The Key Succes Factors of Islamic Cooperatives in A Resilient Global Economy Tripalupi, Ramadhani Irma; Anggahegari, Prameshwara Anggahegari; Putri, Tasya Aulia; Putri, Aliqa Riyana; Sabita, Amira
Likuid Jurnal Ekonomi Industri Halal Vol. 5 No. 2 (2025): LIKUID: Jurnal Ekonomi Industri Halal
Publisher : Sharia Economics Study Program Faculty of Islamic Economics and Business UIN Sunan Gunun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/likuid.v5i2.51465

Abstract

Within the framework of globalization, cooperatives may serve as an effective remedy for issues related to unemployment, poverty, and economic disparity. Consequently, assistance from the economic ecosystems is essential to fortify Islamic cooperatives. This study seeks to uncover and thoroughly analyses the critical aspects that contribute to the development of Islamic cooperatives in Indonesia within a globally resilient economy. This study employs descriptive methodologies and qualitative approaches. The data sources are both primary and secondary, employing triangulation techniques to assess trustworthiness through the triangulation of data sources and data collection methods. The study's findings reveal that the efficacy of Islamic cooperatives in Indonesia within a globally resilient economy can be attributed to six principal factors: leadership grounded in Islamic values, effective governance, active member participation, high-quality human resources, external environmental support, and strategies for global economic resilience. There are several strategies of Islamic cooperatives in the resilient global economy, but the application of Islamic principles is the main foundation. This proves the role of Islamic cooperatives in the ongoing economic activities are ethical and sustainable.
PENGARUH UKURAN PERUSAHAAN DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2016-2020 Asriati, Novia Aisah; Tripalupi, Ramadhani Irma; Alifa, Nabiela Rizki
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 4 No. 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i2.23538

Abstract

The purpose of this study was to determine the effect of firm size and audit committee on tax avoidance. In this study, tax avoidance is measured using the Effective Tax Rate (ETR), which is the tax burden divided by profit before tax. The sample in this study was Islamic commercial banks in Indonesia for the 2016-2020 period, which amounted to 7 banks with a period of 5 years resulting in 35 data. The method used is quantitative and sampling using purposive sampling technique. The analysis technique used is multiple linear regression analysis. The results showed that the size of the company and the audit committee had no effect on tax avoidance.  
PENGARUH PERUBAHAN KAS TERHADAP TINGKAT LIKUIDITAS PADA BANK SYARIAH INDONESIA (EXS BRI SYARIAH) PERIODE 2011-2020 Noviyanti, Rahma; Tripalupi, Ramadhani Irma; Adisaputra, Ateng Kusnandar; Arsyad, Asep
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 4 No. 2 (2022): AKSY: Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v4i2.23539

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis 1) perkembangan perubahan kas Bank Syariah Indonesia (exs BRI Syariah) Periode 2011-2020, 2) perkembangan tingkat likuiditas Bank Syariah Indonesia (exs BRI Syariah) periode 2011-2020, dan 3) pengaruh perubahan kas terhadap tingkat likuiditas Bank Syariah Indonesia (exs BRI Syariah) periode 2011-2020. Metode penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif. Sumber data penelitian ini adalah data sekunder berupa laporan keuangan periode 2011-2020 yang di publikasi di website resmi Bank Syariah Indonesia. Analisis data yang digunakan dalam penelitian ini adalah analisis statistic deskriptif, analisis uji asumsi klasik, analisis regresi linear sederhana, analisis koefisien determinasi R2, dan analisis uji hipotesis t (persial). Hasil penelitian menunjukan bahwa 1) perkembangan perubahan kas cenderung mengalami peningkatan yang cukup baik pada tahun 2011-2020 hanya mengalami penurunan di tahun 2018. 2) perkembangan tingkat likuiditas 2011-2020 mengalami peingkatan dan penurunan nilai tertinggi likuiditas ada pada tahun 2015 dan terendah tahun 2020. 3) perubahan kas memiliki pengaruh 47,5% terhadap tingkat likuiditas dengan nilai thitung > ttabelyaitu -2,689 > 2,045 dan nilai signifikasi 0,028 < 0,05. Artinya H0 ditolak Ha diterima, maka perubahan kas berpengaruh signifikan terhadap tingkat likuiditas di Bank Syariah Indonesia (exs BRI Syariah) periode 2011-2020.  
Co-Authors Adisaputra, Ateng Kusnandar Agustin, Dinar Aulia Ambarwati, Rahmi Andriani, Arisyah Fitri Anggahegari, Prameshwara Anggahegari Asep Arsyad Asriati, Novia Aisah Dewi, Divani Paramitha Effendi, Marwan Fatihah, Nurul Halimah, Lili Ichtiat, Helmi Qodrat Kholil, Suparman Melindah, Devi Mia Lasmi Wardiyah, Mia Lasmi Muslih, Amar Nabiela Rizki Alifa Nasim, Eman Sulaeman Noviyanti, Rahma NUR EFENDI Oktaviani, Siti Atikah Putri, Aliqa Riyana Putri, Tasya Aulia Rahayu, Risti Putri Ridwan Effendi Ruhimat, Ii Sabita, Amira Sakinah, Gina Susana, Lina Marlina Yudhanegara, Firman