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All Journal Jurnal Pendidikan Seni Rupa Al-Amwal : Jurnal Ekonomi dan Perbankan Syari\'ah Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Kinerja: Jurnal Ekonomi dan Manajemen EBSJ Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Midwifery and Nursing (JRAMB) Jurnal Riset Akuntansi Mercu Buana JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Caksana: Pendidikan Anak Usia Dini Accounting and Management Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal Samudra Ekonomika International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jihbiz: Jurnal Ekonomi, Keuangan dan Perbankan Syariah El-Qish: Journal of Islamic Economics CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan International Journal of Business and Applied Economics (IJBAE) Worksheet : Jurnal Akuntansi Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Bata Ilyas Journal of Accounting JAATB Jurnal As-Said IJMA Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio Jurnal Kajian Ekonomi dan Perbankan Syariah International Journal of Islamic Business and Economics (IJIBEC)
Faisal, Yusuf
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Physics Social Sciences

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MAQASHID SHARIAH MUZAKKI'S REVIEW USING THE LATEST SEVEN DIMENSIONS Faisal, Yusuf; Etty Murwaningsari; Tatik Mariyanti
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 4 (2023): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i4.1044

Abstract

This study has a novelty on the variables of maqashid shariah. Where the maqashid sharia variable in this study uses seven dimensions which previously used five dimensions. The dimension of novelty is tested to see its effect on the decision of the muzakki to issue zakat. This test was conducted with a sample of 423 muzakki throughout Indonesia. The results of this study found that the newness of the dimensions in the maqashid sharia variables, namely protecting the environment and maintaining security, became a consideration for muzakki in issuing zakat
DETERMINANTS OF EMPLOYEE PERFORMANCE IN SHARIA FINANCE COMPANIES IN INDONESIA Asep Rovi Nurjaman; Ida Busnetty; Soeharjoto; Faisal, Yusuf
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 3 No. 5 (2023): October
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v3i5.1190

Abstract

This study aims to determine the effect of work motivation (X1), work environment (X2) and religiosity (X3) on employee performance (Y2) of sharia finance companies in Indonesia with competence (Y1) as an intervening variable. Data collection was carried out through the distribution of questionnaires carried out to 380 employees of sharia finance companies in Indonesia. Data analysis in this study used SEM (Stuctural Equation Modelling) operated through the LISREL (Linear Structural Relationship) 8.70 program. The results showed that there was a positive and significant direct effect on the variables of work motivation (X1) and religiosity (X3) on employee performance (Y2) of Islamic finance companies with a coefficient of determination of 74%. In addition, the influence (indirect effect) of work motivation variables (X1), work environment (X2) and religiosity (X3) affect the performance of employees of Islamic finance companies with competence as an intervening variable
The Effect of Good Corporate Governance and Profitability On Earnings Management Pharmaceutical Companies Faisal, Yusuf; Gumala Sari, Egi
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol. 3 No. 2 (2023): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v3i2.7606

Abstract

This research aims to examine and analyze the factors that can affect of Earnings Management in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). The independent variable used to analyzed of Earnings Management is Good Corporate Governance and Profitability. This research aims at pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the 2017-2021 period. The population in this study amounted to 11 companies. The sampling method used was the purposive sampling method and obtained a sample of  5 companies. The data analysis method used is the multiple linear regression analysis and the residual test method. The result of this research show that simultaneously Good Corporate Governance and Profitability had positive influence and significant on Earnings Management. While, partially Good Corporate Governance and Profitability had positive influence and significant on Earnings Manegement in companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period
FACTORS THAT INFLUENCE THE VALUE OF INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Faisal, Yusuf; Bandiyono, Agus
Akuntansi: Jurnal Akuntansi Integratif Vol. 10 No. 2 (2024): Volume 10 Nomor 2 Oktober 2024
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v10i2.1590

Abstract

This study aims to determine the effect of dividend policy, capital structure, profiitability and leverage on firm value. This research uses quantitave data, the sample in this study is infrastructure sector companies which are listed on Indonesia Stock Exchange in the period 2017-2022 as many as 14 companies. The analysis technique used to test the hypothesis is multiple regression analysis using Eviews 9 Software. The results of this study indicate that the dividend policy variabel has a positive and statistically insignificant effect on firm value, the capital structure variabel has a positive and statistically insignificat effect on firm value, the profitability has a positive and statistically signifinact and the leverage variabel has a positive and statistically insignificant on firm value. This study focuses on firm value, where this study focuses on infrastructure sector companies.
ANALISIS STOCK SPLIT TERHADAP RETURN SAHAM DAN VOLUME PERDAGANGAN SAHAM YANG TERDAFTAR DI BURSA EFEK INDONESIA Wahyuni, Etty Sri; Faisal, Yusuf; Ramadhan, Faris; Putra, Tri Wildan Rosyadi
Zona Manajerial: Program Studi Manajemen (S1) Vol 10 No 3 (2020): Zona Manajerial: Program Studi Manajemen
Publisher : Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (716.908 KB) | DOI: 10.37776/zm.v10i3.683

Abstract

The function of the capital market is a place where buyers and sellers meet in buying shares. The level of risk or uncertainty faced in the world of capital markets must be embedded in all the investments offered, so the level of investment cannot only rely on profit. A Capital market that reacts quickly and accurately is an efficient market. The purpose of this study was to examine the role of the stock split on stock returns and stock trading volume. The research objects were 25 manufacturing companies that carried out a stock split in 2016. The data analysis technique used was the paired sample t-test. The results of the study did not have a significant effect on stock split announcements on stock returns. There is a significant effect of the announcement of the stock split on the volume of stock trading
Factors That Influence Tax Planning Rabbani, Randini Raya; Hotang, Keri Boru; Faisal, Yusuf
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 2 (2025): September 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.633

Abstract

Purpose – This study aims to analyze the influence of Profitability, Leverage, Firm Size, and Transfer Pricing on Tax Planning. Design/methodology/approach – This study uses quantitative research. The population used in this study was companies from the industrial sector listed on the Indonesia Stock Exchange (IDX) for the period 2018-2024. The data collection technique used in this study was a purposive sampling method, selecting 13 companies from a population of 67 companies. The analysis method used was multiple linear regression using E-Views9 software Findings – The result of this study indicate that Profitability has a significant effect on Tax Planning, Leverage does not have a significant effect on Tax Planning, Firm Size does not have a significant effect on Tax Planning, and Transfer Pricing has a significant effect on Tax Planning. This study focuses on the industrial sector. Research limitations/implications – To maintain focus on the initial objectives of this study and considering time constraints, this study limits the discussion of the problem by establishing the following qualifications: The data analyzed are financial reports from industrial sector companies listed on the Indonesia Stock Exchange during the period 2018-2024. In this study, the researcher will only analyze the Effect of Profitability, Leverage, Firm Size, and Transfer Pricing on Tax Planning.
Co-Authors Adam Muhamad4 Adinda Elta, Nicholla Anggelita Agus Bandiyono AHMAD LUTFI ANDRIANI SYOFYAN Annisa Rahayu Yulivianti Artika , Artika Artika, Artika Asep Rovi Nurjaman Athaillah, Ahmad Ayu Astari, Feby Bagas Syahril Sidik Busnetty, Ida Chablullah Wibisono Choiriyah, Khabib Citra, Kharisma Egi Gumala Sari Etty Murwaningsari Etty Sri Wahyuni Febrianti, Adila Firdaus, Fahdi Fulliani, Rifa Nadira Greentika, Gesika Hanifah Royani, Siti Rahma Herawati, Mesi Herdian, Bagas Hotang, Keri Boru I Wayan Mudra, I Wayan I Wayan Swandi Ida Busneti Ida Busnetty Ida Busnetty Indi Yuli Yati Indriyani Indriyani Jessica Sweetly Angelia Sipahutar Jonathan Romario Karininda, Aurel Kharisma Citra Lembah Dewi Andini Luthfiyah, Qonitatun Maharani, Jihan Muhammad Nuryatno Nerdy, Nerdy Nico Alexander Nopitasari Novelita Oktaviani, Resty Fuji Palentina, Pebriyanti Prabuwon, Anton Satria Puji, Lestari Putra, Tri Wildan Rosyadi Putri Meiliana, Nadya Putri Salsa Maharani Rabbani, Randini Raya Racmawati, Sistya Ramadhan, Faris Retno Melindawati Risqi Pertiwi, Aprilia Ryan Handika Purba Sabam Hutajulu Samela, Novi Sari, Egi Siti Roudhotul Jannah, Siti Roudhotul Siti Widyarti, Widy Soeharjoto, Soeharjoto Soleha Suci Dwi Rindiani Suhendra, Aisyah Surya Indah, Endang Citra Tatik Mariyanti, Tatik Titin Mayang Viky Fitriyani Yanti, Lupita Putri