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All Journal Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran REFLEKSI EDUKATIKA Jurnal Ekonomi Islam Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL MANAJEMEN BISNIS Jambura Accounting Review Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi PERSPEKTIF Jurnal Geuthee El-kahfi : Journal of Islamic economics Jurnal Ekonomi Syariah Pelita Bangsa Journal Of Business, Finance, and Economics (JBFE) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Journal Islamic Economics Ad Diwan Proceeding of The International Conference on Economics and Business Jurnal Manajemen Bisnis Kewirausahaan Jurnal Visi Manajemen (JVM) Proceeding National Conference Business, Management, and Accounting (NCBMA) The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Mahasiswa Manajemen dan Akuntansi Jurnal Manajemen dan Ekonomi Kreatif Jurnal Ekonomi Islam Indonesian Economic Review Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia QOSIM: Jurnal Pendidikan, Sosial & Humaniora Master Manajemen Moneter : Jurnal Ekonomi dan Keuangan Journal of Fisheries & Marine Studia Ekonomika International Journal of Management, Accounting & Finance Abdurrauf Journal of Community Service Mu'amalatuna: Jurnal Ekonomi Syariah Jurnal Cendekia Ilmiah International Journal of Business, Marketing, Economics & Leadership International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) Journal of Economic and Leadership
Ruslaini, Ruslaini
Sekolah Tinggi Ilmu Ekonomi Kasih Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Strategic Trade Cost Allocation and Internal Pricing Autonomy: A Literature Review on Multinational Tax Avoidance through Transfer Pricing Ruslaini; Amelia, Yessica
International Journal of Management, Accounting & Finance (KBIJMAF) Vol. 3 No. 2 (2026): April: International Journal of Management, Accounting & Finance (KBIJMAF)
Publisher : LPPM STIE Kasih Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70142/kbijmaf.v3i2.429

Abstract

This qualitative literature review explores how multinational enterprises (MNEs) utilize strategic trade cost allocation and internal pricing autonomy to engage in tax avoidance through transfer pricing. Drawing on recent academic studies, the review synthesizes insights on how firms manipulate Incoterms, delegate pricing rights, and align managerial incentives to shift profits across jurisdictions. It highlights the dual role of transfer pricing as both a tax planning instrument and a corporate governance challenge. The review also examines the interaction between tax regulations—such as the OECD’s BEPS framework—and managerial decision-making authority within MNEs. By comparing findings across multiple empirical and theoretical studies, this paper provides a comprehensive understanding of the mechanisms and limitations of current transfer pricing practices. The results emphasize the need for stronger alignment between regulatory enforcement, internal control structures, and global transparency standards.
Manajemen Strategis Pendidikan Islam dalam Menghadapi Era Digital di MAN 1 Way Kanan Kusmawan, Asep; Apriadi, Anton; Subhki, Farid Fauzan; Ruslaini
Jurnal QOSIM : Jurnal Pendidikan, Sosial & Humaniora Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/jq.v4i3.5903

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi manajemen strategis pendidikan Islam dalam menghadapi era digital serta mengidentifikasi faktor pendukung dan penghambatnya. Penelitian menggunakan pendekatan kualitatif dengan jenis studi kasus yang dilaksanakan di MAN 1 Way Kanan. Teknik pengumpulan data meliputi wawancara mendalam, observasi partisipatif, dan studi dokumentasi, dengan analisis data melalui reduksi, penyajian, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa implementasi manajemen strategis telah berjalan melalui tahapan perencanaan, pengorganisasian, pelaksanaan, dan evaluasi. Perencanaan berbasis digital telah terintegrasi dengan nilai-nilai keislaman, pengorganisasian didukung oleh pembentukan tim IT, serta pelaksanaan ditandai dengan pemanfaatan berbagai platform digital dalam pembelajaran. Namun, terdapat kendala berupa keterbatasan sumber daya manusia dan belum meratanya kompetensi digital guru. Evaluasi dilakukan secara berkala, meskipun belum sepenuhnya berbasis sistem digital terintegrasi. Penelitian ini menegaskan bahwa keberhasilan transformasi digital pendidikan Islam sangat dipengaruhi oleh kesiapan manajemen, kompetensi SDM, dan dukungan infrastruktur.
Dampak Pembiayaan Mikro Syariah Dalam Meningkatkan Pendapatan Usaha Kecil Pada PT. BPRS Mitra Agro Usaha Zulaiha, Erni; Albab, Ulil; Ruslaini
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5584

Abstract

This research aims to evaluate the impact of Islamic microfinance distributed by PT. BPRS Mitra Agro Usaha on the income growth of small businesses. As a sharia-compliant financial institution focusing on SMEs, PT. BPRS Mitra Agro Usaha provides access to sharia-based financing for small business owners to expand and develop their businesses. This research uses qualitative and descriptive methods, focusing on the analysis of impacts on income, production capacity, distribution, and innovation after receiving financing.The research results indicate that Islamic microfinance received by small business owners significantly contributes to increasing income, expanding production capacity, and enhancing competitiveness through innovation. However, this research also reveals several challenges faced by PT. BPRS Mitra Agro Usaha, such as non-performing financing (NPF) risk and suboptimal financial management among business owners. To address these challenges, PT. BPRS Mitra Agro Usaha needs to improve risk assessment systems, strengthen digital services, and provide financial education for business owners.By overcoming these challenges, PT. BPRS Mitra Agro Usaha is expected to support the growth and development of SMEs in Indonesia through more effective and sustainable Islamic microfinance. The results of this research are expected to serve as a basis for developing better sharia financing policies to support local and national economic growth.
Hubungan Aksi Boikot K-Popers Terhadap Minat Beli Brand Grup Kpop Briliani, Khoirunnisa; Ulil Albab; Ruslaini
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5786

Abstract

The Relationship between K-Popers Boycott Action and Kpop Group Brand Purchase Intention. This study aims to examine the relationship between boycott actions taken by K-pop fans (K-popers). A purposive sampling procedure was used to select 95 respondents for this quantitative study, which focused on K-pop fans aged between 15 and 25 years old. The independent variable is Boycott Action and the dependent variable is Purchase Intention. Measured through survey completion. Using SPSS V.29 for Windows, the data analysis method utilized non-parametric statistics and simple regression tests. This can explain the relevance value of the data based on the findings of the simple linear regression test. The Boycott Action variable affects the Purchase Intention variable, according to the coefficient table which produces a significance value of 0.001 <0.05. The correlation or relationship value (R) of 50% from the output results in a coefficient of determination (R squere) value of 25.6%, The results of this study indicate that boycott action has an impact on consumer intention to buy products from companies that partner with K-pop artists.
Co-Authors A. Sigit Pramono Hadi Abdillah, Satria Yuda Abdul Rahman Abizar Abizar Abizar AGUS KURNIA Agustinus, Rendy Amalia, Yessica Amir Mukhlis Andrew Subhana Anggoro Sugeng Apriadi, Anton Ardana, Pitharia Ariesta, Tierza Asban, Asban Asep Kusmawan Aslan, La Ode Muhammad Briliani, Khoirunnisa Budi, M. Wahid Setio Cahyatih Kumandang Chandra Purnama, Chandra Choirunnisak, Choirunnisak Dadang Irawan Derren Christof Wilson Diajeng Herika Hermanu Eka Wahyu Kasih Eri Kusnanto Ernawati Ernawati F Fatimah, F Fachry Abda El Rahman Fadilla, Fadilla Firnanda, Riska Fitriliana Fitriliana Grace Yulianti Hadana, Erha Saufan Heri Sutopo Iba, Wa Ikhsan, S.Sy., MH Imam Ahmad Indradewa, Rhian Indriana, Nova Irwansyah Iskandarsyah, Egastia Lazuardie Jumianti, Jumianti Kafiden Langsar Waruwu Kasmin, Rosmida La Ode Baytul Abidin Liana Ependi, Zelsy Lukman Hakim Mansari, Mansari Martono Martono Megawatie, Megawatie Mohamad Chaidir Mohammad Chaidir Muhammad Fillah Muhammad Haikal Muhammad Idris Muhammad Isa Muhammad Luthfi Muhammad Rizal Nasutiah Nasutiah Ngadi Permana Nina Ramadhani Wulandari Nofita, Nofita Noor Islahudin, Ahmad Nur ‘Azah Nur, Indriyani nurjannah, via Perwitasari, Malida Praningsih, Tati Pribadi, Bhakty Abda Purba, John Tampil Ramadhani W, Nina Ramadhani, Nina Ramdhani W, Nina Rice, Michael A Rina Amelia Rizkal, Rizkal Rizki Ramdanti, Elma Rohana Rinjani Manurung, Ully Romadan, Gilang Royan Mustofa, Muhammad Rudy Haryanto S Sumarno Sabrina Dwi Aprilia Sahala Harahap Samsul Bahri Sari, Lidya Sekar Shinta Amelia Siti Masitah Sri Utami Nurhasanah Subhki, Farid Fauzan Sulistiani Sulistiani, Sulistiani Syam, Rukman Awan Tanti Sugiharti Ulil Albab Ulil Albab Wahyu Wulandari Wulandar Abizari, Nina Ramadhani Yessica Amelia Yessica Amelia Yumerza, Revi Zulaiha, Erni