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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 JIFA (Journal of Islamic Finance and Accounting)
Maiza, Zikrawahyuni
Unknown Affiliation
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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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.
Co-Authors Amri, Fauzul Fil Daud, Daud Mohammed Febriani, Suci Ramadhanti husna, Ilya Illahi, Ilham Rahmat Satria Dinata Rita Febrianta sumarni, nini