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All Journal LISANIA Jurnal Ilmu dan Pendidikan Bahasa Arab Al-Ta'rib: Jurnal Ilmiah Program Studi Pendidikan Bahasa Arab IAIN Palangka Raya Jurnal Fuaduna: Jurnal Kajian Keagamaan dan Kemasyarakatan JIFA (Journal of Islamic Finance and Accounting)
Maiza, Zikrawahyuni
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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The Implications of Coronavirus Outbreak on the Vocabularies and Language Styles of Arabic-speaking Indonesians Febrianta, Rita; Daud, Daud Mohammed; Maiza, Zikrawahyuni
LISANIA: Journal of Arabic Education and Literature Vol 4, No 2 (2020)
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/lisania.v4i2.108-126

Abstract

This study examines the implications of the Corona pandemic in the vocabulary and style of non-native Arabic speakers in Indonesia. The aim of this study is to identify new vocabulary and phrases acquired by Indonesian teachers and students. The research method used is descriptive qualitative. The results showed that there were several vocabulary words, new phrases, and some specific terms used in teacher and student writing.
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.
Digital Game-based Learning: Exploring the Use of Mobile Legends in Arabic Language Skills Husna, Ilya; Maiza, Zikrawahyuni; Febriani, Suci Ramadhanti; Dinata, Rahmat Satria; Amri, Fauzul Fil
AL-TA'RIB : Jurnal Ilmiah Program Studi Pendidikan Bahasa Arab IAIN Palangka Raya Vol 12 No 1 (2024)
Publisher : Institut Agama Islam Negeri Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23971/altarib.v12i1.8015

Abstract

Among the negative impacts of Mobile Legends are dependence, loss of productivity, and health degradation. This research explored the other side of Mobile Legends, focusing on their positive impacts on learning. This study aims to explore the benefits of Mobile Legends digital games in Arabic language skills and analyze the use of Arabic in Mobile Legends games. The approach in this study is qualitative descriptive. The research sample was Arabic Language Education students of UIN Imam Bonjol Padang. The results showed: 1) the game used Arabic and players could improve listening to the Arabic vocabulary used in the game; 2) this game used Arabic in communication interactions between teams and opponents so that communication between players using Arabic-supported speaking skills; 3) this game helped users understand words and phrases used in the context of specific situations and team interactions; 4) besides the language aspect, the cultural aspect also influenced this game, Khaleed's character is identified as Khaleed bin Walid the valiant hero of Islam from Arabia. This research outlines that the Mobile Legends application can improve students' Arabic skills, especially listening, speaking, and reading.
From Dialogue to Digital Spiritual Practice: Thematic Content Analysis of "Tiga Fakir" on YouTube Putri, Hilma Pami; Maiza, Zikrawahyuni; Dewi, Merry Prima
Jurnal Fuaduna : Jurnal Kajian Keagamaan dan Kemasyarakatan Vol. 9 No. 2 (2025): Desember 2025
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine how dialogic, non-clerical digital discourse can be transformed into everyday spiritual practice within contemporary online religious ecosystems. Focusing on the “Tiga Fakir” segment on the SAY Inspiratif YouTube channel, the research addresses a critical gap in digital religion studies, where spiritual communication is often dominated by one-way preaching rather than participatory dialogue. Employing thematic content analysis, the study analyzes cleaned transcripts of the episode “Menjawab Pertanyaan Abadi Dalam Kehidupan” alongside audience reception data drawn from YouTube comments. The analysis identifies five mechanisms through which dialogue is converted into practice: (1) the framing of the “aku satu, aku dua, aku tiga, dan aku empat” scheme as a practical compass for everyday decision-making; (2) dialogic speech acts that normalize confusion and employ humor to lower participation barriers; (3) a non-clerical ethos that enhances spiritual self-efficacy through invitations to “small starts”; (4) narrative performativity that stabilizes shared terminology into repeatable micro-routines; and (5) platform affordances that enable participatory hermeneutics among audiences. The findings demonstrate that audience engagement exceeds affective resonance, functioning instead as a site of peer clarification and explicit adoption of spiritual practices. The study concludes that the “Tiga Fakir” dialogue operates as an operational map of digital spirituality, illustrating how complex frameworks of self and consciousness can be translated into transformative, everyday disciplines through dialogic media practices.
Co-Authors Amri, Fauzul Fil Daud, Daud Mohammed Dewi, Merry Prima Febriani, Suci Ramadhanti husna, Ilya Illahi, Ilham Putri, Hilma Pami Rahmat Satria Dinata Rita Febrianta sumarni, nini