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All Journal eCo-Buss Tsaqofah: Jurnal Penelitian Guru Indonesia Borneo Journal of Language and Education SRODJA
Fitriani, Laili
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Capital Intensity, Sales Growth, dan Kepemilikan Institusional Terhadap Agresivitas Pajak Fitriani, Laili; Suhendi, Chrisna
eCo-Buss Vol. 7 No. 3 (2025): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i3.2208

Abstract

Riset ini bertujuan menginvestigasi bukti empiris pengaruh capital intensity, sales growth, dan kepemilikan institusional terhadap agresivitas pajak sektor konstruksi dan real estate di BEI (2019-2023). Menggunakan 85 sampel data dari 17 perusahaan dengan teknik purposive sampling, analisis dilakukan melalui regresi linear berganda. Hasil uji T menunjukkan bahwa capital intensity berpengaruh positif signifikan terhadap agresivitas pajak (t-hitung 2,704; sig. 0,009). Sales growth tidak berpengaruh signifikan (t-hitung 0,667; sig. 0,507), sementara kepemilikan institusional berpengaruh negatif signifikan (t-hitung -3,566; sig. 0,001). Uji hipotesis F menunjukkan bahwa secara simultan, ketiga variabel berpengaruh signifikan terhadap agresivitas pajak (sig. 0,000). Riset ini mengindikasikan pemanfaatan depresiasi aset untuk meminimalkan beban pajak. Namun, sales growth tidak mendorong tindakan agresif dalam minimisasi pajak. Pengawasan intensif pada perusahaan dengan kepemilikan institusional tinggi dapat mereduksi agresivitas pajak.
Implementation of Arabic Animation Videos in Maharah Istima Learning Based on Behavioristic Theory Arista, Dian; Al Faruqi, Mhd Ibnu Hanan; Fitriani, Laili; Aziz, Abdul
Borneo Journal of Language and Education Vol 5 No 2 (2025): Borneo Journal of Language and Education, Vol.5 (No.2), Agustus 2025
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, Universitas Islam Negeru Sultan Aji Muhammad Idris Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21093/benjole.v5i2.8205

Abstract

This study aims to implement Arabic animation videos in learning Maharah Istima' (listening skills) based on behavioristic theory. The background of this research is based on the challenges in learning Arabic, especially in improving students' listening skills which are often considered less interesting and monotonous. Behavioristic theory was chosen because it emphasizes habit formation through repetition and reinforcement, which is considered effective in language learning. In addition, there are three reinforcements in behavioristic theory that are stimuli to get a good response from students, namely positive, negative, and punishment reinforcement. The research method used is a descriptive qualitative research method. The participants in this study are students in class PBA A UIN Maulana Malik Ibrahim Malang. Data was collected through interviews and observation of student activities during learning. The data analysis technique used is the Miles & Huberman interactive analysis technique with three stages, namely data reduction, data presentation, and conclusion drawn. The results of the study show that the use of Arabic animation videos in Istima' learning can help students increase motivation and understanding. The behavioristic theory used during the learning process can make students focus in class. The implication of this study is the importance of integrating technology and creative media in learning Arabic, especially in developing more interactive and interesting learning methods based on relevant learning theories. This research contributes to the development of innovative Arabic language learning strategies oriented towards improving students' skills.
Implementasi Manajemen Pelayanan Prima Di Sekolah Menengah Atas Negeri (SMAN) Pakusari Aprilyani, Intan; Fitriani, Laili; Wahyuni, Sri
SRODJA (Sroedji Journal Administration) Vol 1 No 2 (2024): Juli
Publisher : Universitas Moch. Sroedji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70079/srodja.v1i2.31

Abstract

Tujuan penelitian ini untuk mengetahui standar operasional prosedur (SOP) pelayanan prima. Selain itu, untuk mengetahui pelaksanaan pelayanan prima dan untuk mengetahui faktor pendukung dan penghambat pelayanan prima di SMAN Pakusari. Metode penelitian yang digunakan yaitu kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Subjek dalam penelitian adalah Kepala Sekolah, Kepala Tata Usaha dan Pegawai Tata Usaha. Hasil Penelitian yaitu: (1) pihak sekolah menggunakan Standar Operasional Prosedur (SOP) pelayanan sebagai rujukan dan meminimalisir kesalahan dalam mengambil keputusan; (2) dalam pelaksanaan memberikan pelayanan yang religius dan kekeluargaan kepada guru, siswa dan para stakeholder yang ada di internal sekolah. Pihak sekolah juga memberikan reward and punishment kepada pegawai untuk menciptakan iklim organisasi yang bergairah. Para pegawai memberikan sikap sepenuh hati dan loyalitas yang tinggi dalam melayani pelanggan; (3) faktor pendukung pelayanan prima di sekolah yaitu terpenuhinya kelengkapan sarana dan prasarana, memiliki pegawai tata usaha yang cukup dan faktor penghambat pelayanan prima di sekolah ini yaitu kurangnya pelatihan atau pendidikan karir terhadap pegawai.
Peran Pesantren dalam Melakukan Perubahan Sosial Lingkungan Sekitarnya Taufiqurrahman, Taufiqurrahman; Fahiani, Aulia Nurul; Amriati, Ulil; Rosidah, Fahmi; Fitriani, Laili
TSAQOFAH Vol 6 No 1 (2026): JANUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/tsaqofah.v6i1.8031

Abstract

Although the role of pesantren has been widely discussed in previous studies, research that specifically examines the role of pesantren in driving social change, particularly in Indonesia, remains limited. This study aims to analyze the role of pesantren in social change across historical periods, describe the core values of pesantren education, and explain the role of pesantren in social change in Indonesia. The study employs a qualitative approach with a library research design and descriptive analysis of various relevant literature sources. The findings show that pesantren actively promote social change in their surrounding communities through the internalization of foundational pesantren educational values that are not found in general schooling, particularly within the Indonesian pesantren context. These findings enrich analysis and broaden understanding of the role of pesantren in processes of social change, while also opening avenues for further exploration and critical examination of the role of pesantren and social change in the contemporary modern era.
Relevansi Islamic Worldview dalam Disiplin Ilmu Ekonomi Islam Sumiran, Sumiran; Rosyidah, Fahmi; Fitriani, Laili; Amriati, Ulil; Fahriani, Aulia Nurul
TSAQOFAH Vol 6 No 1 (2026): JANUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/tsaqofah.v6i1.8033

Abstract

Although the concept of Islamic economics has been the focus of various previous studies, research that specifically examines the relevance of the Islamic worldview in the discipline of Islamic economics remains relatively limited. This study aims not only to describe Islamic economics but also to analyze in detail how the Islamic worldview is relevant to the discipline of Islamic economics. It employs a qualitative approach with a library research design and descriptive analysis. The findings show that the discipline of Islamic economics is highly relevant to the Islamic worldview because it possesses an epistemological foundation rooted in revelation and its validity has been scientifically tested. Islamic economic theory is derived from the Qur'an and Hadith, while its economic philosophy is sourced from religion (ad-diin). In addition, Islamic economics simultaneously encompasses two disciplines, namely economics (Iqtishad) and fikih muamalah. This study extends the analysis of Islamic economics, contributes theoretically to enriching the literature on Islamic economics, and has practical implications for various related stakeholders. It also opens opportunities for further exploration of the relevance of the Islamic worldview in Islamic economics in the contemporary modern era.
Co-Authors Abdul Aziz Al Faruqi, Mhd Ibnu Hanan Amriati, Ulil Aprilyani, Intan Chrisna Suhendi Dian Arista Fahiani, Aulia Nurul Fahriani, Aulia Nurul Rosidah, Fahmi Rosyidah, Fahmi Sri Wahyuni Sumiran, Sumiran Taufiqurrahman Taufiqurrahman