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The Effect of Tax and Leverage on Transfer Pricing Decisions with Institutional Ownership as Moderating Zahrotun Nisa; Wahidahwati Wahidahwati; Suwardi Bambang
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4767

Abstract

This study aims to determine the effect of tax and leverage on transfer pricing decisions with institutional ownership as moderating. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sampling technique used is purposive sampling. The number of samples in this study amounted to 110 observations. This research is classified as quantitative research which is tested using the Moderating Regression Analysis (MRA) analysis technique. The results of this study indicate that taxes have a significant effect on transfer pricing decisions. Leverage has no significant effect on transfer pricing decisions. While the variable of institutional ownership as a moderating factor is not able to moderate the relationship of tax effect on transfer pricing decisions, but institutional ownership is able to moderate the relationship of leverage to transfer pricing decisions. The coefficient of determination is 0.138, which means that 13.8% of the indications that the company is doing transfer pricing is influenced by this variable, while the rest is explained by other variables. This shows that there are still many variables outside the study that can explain transfer pricing.
Ma'anil Hadith Study on Controversy of Women's Voices as Aurat Zahrotun Nisa; Abdul Wasik
Gunung Djati Conference Series Vol. 4 (2021): The 1st Conference on Ushuluddin Studies
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

This study aims to discuss the study of the hadith maanil on the hadith controversy that women's voices are aurat. This research is a qualitative type that applies literature study with multi-method and ethnographic approach. The results of this study include a discussion of the concept of women's voices, the ma'anil hadith of women's voices, and the opinions of scholars regarding women's voices. This study concludes that the hadith narrated by Imam Bukhari has a higher position than the hadith narrated by Imam Tirmidhi, so that the hadith of Imam Bukhari is superior in its validity. The majority of the scholars also stated that women's voices are not part of the genitals on the condition that they are safe from slander. This research recommends that this simple research can be completed with research from various perspectives
PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DANA ALOKASI KHUSUS (DAK), DAN DANA BAGI HASIL (DBH) TERHADAP BELANJA MODAL (Studi Kasus Kabupaten/Kota di Indonesia Tahun 2016) Zahrotun Nisa; Ronny Malavia Mardani; Muhammad Agus Salim
E-JRM : Elektronik Jurnal Riset Manajemen e-Jrm Vol. 07 No. 03 Februari 2018
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract

ABSTRACTThis study aims to determine the effect of Locally generated, GeneralAllocation Funds, Special Allocation Funds, and Revenue Sharing Funds toCapital Expenditures in Districts / Cities in Indonesia in 2016.This research is a comparative causal research. The data of research onincoming region (PAD), Generally for Allocation Fund (DAU), Specifically forAllocation Fund (DAK) and Profit Sharing Fund (DBH) to Capital Expenditurederived from realization report of APBD districts and cities Indonesia in 2016,obtained from official site Directorate General of Fiscal Balance. The populationin this study is all districts and municipalities in Indonesia in 2016 with theexception of Tebing Tinggi city, Bukit Tinggi, regency of Lampung Timur andSukoharjo with the number of districts and cities that is 508.Technique datacollection using documentation method. The data analysis using normality test,classical assumption test, multiple linear regression ,and hypothesis test.Based on the result of research can be concluded that partially variableof PAD and DAU there is no significant influence to capital expenditure. While,DAK and DBH variables have significant influence to capital expenditure.Keywords : Locally Generated Revenue, Generally Allocation Fund, SpecificallyAllocation Fund and Profit Sharing Fund, Capital Expenditure.
Revitalisasi Perpustakaan untuk Meningkatkan Minat Literasi Siswa di SDN Cangkringan, Kabupaten Boyolali Valiant Lukad Perdana Sutrisno; Rizaldy Hilmy Sagito; Rizkalfi Chandra Pertiwi; Luthfi Aristawati; Rahel Fitria Rahma Putri; Nadya Novitasari; Geovanni Andre Ardiyanto; Inayati Aliah; Zahrotun Nisa; Hanif Maulidya Meilia Permata; Hadi Herdiansyah
DEDIKASI: Community Service Reports Vol 5, No 2 (2023): DEDIKASI: Community Service Report - July
Publisher : FKIP Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/dedikasi.v5i2.68200

Abstract

The literacy rate in Indonesia is meager due to the lack of literacy facilities in schools. One of the schools in Indonesia, precisely in Boyolali, namely SDN Cangkringan, has fewer literacy facilities. This activity aims to improve literacy at SDN Cangkringan by revitalizing the library and creating a Reading Corner. The method used in this research is descriptive qualitative, with data sources obtained from observations, documentation, and literature studies carried out before and before library revitalization activities. The results of this activity showed that the library visit rate from students increased by 42%, with active students increasing by 30% after the revitalization was carried out. The existence of a reading corner gives students their own space to read other than that, with this reading corner, students also become more interested in reading because reading facilities are closer.
Penguatan Akhlakul Karimah Bagi Siswa MTS Salafiyah Nurul Qomar Pekalongan Melalui Seminar Motivasi Arditya Prayogi; Zulfa Syarifah; Faiqotul Mutia; Islachatun Nimah; Nurul Safitri; Neyla Rajwa; Vira Qorina; Naimah Sundari; Zahrotun Nisa; Noor Fina Sholawati; Rifatul Qonita
Jurnal Dharma Jnana Vol. 2 No. 3 (2022): JURNAL DHARMA JNANA
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Penanaman akhlakul karimah (akhlak yang baik) sejatinya ialah suatu proses menanamkan aspek spiritualitas dan akhlak agar mampu mewujudkan berbagai perbuatan terpuji dalam pelaksanaannya dalam kehidupan sehari-hari. Kegiatan pengabdian ini bertujuan untuk mengingatkan kepada seluruh siswa di MTs Nurul Qomar Pekalongan terkait pentingnya akhlakul karimah dan bagaimana upaya untuk menguatkan kembali berbagai perilaku akhlakul karimah dalam kehidupan utamanya dalam kehidupan di sekolah. Metode pengabdian berupa penyuluhan dengan mengambil format seminar motivasi. Kegiatan pengabdian ini berupa pemberian materi serta motivasi terkait peran penting akhlakul karimah dan dilanjutkan melalui format diskusi serta tanya jawab dengan para peserta. Kegiatan ini mendapatkan hasil berupa seluruh siswa yang ikut dalam kegiatan ini memahami peran penting akhlakul karimah dan ingin menerapkannya dalam menjalani kehidupannya terutama ketika berada di sekolah. Hasil lain dari kegiatan ini ialah dapat memberikan pemahaman kepada seluruh peserta terkait peran penting akhlakul karimah bagi siswa dalam kehidupannya.
The Effectiveness of Using BBC Learning English Videos to Improve Reading Comprehension among Seventh Graders Intan Siti Nur'aini; Zahrotun Nisa; Hilda Muthia Agustin; Putra Abdan Syakuro; Eka Nurhidayat
Papanda Journal of English Education Vol. 3 No. 2 (2024)
Publisher : Papanda Publisher

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Abstract

Reading comprehension is a critical skill for English as a Foreign Language (EFL) learners, especially in Indonesia, where English is a compulsory subject in junior high schools. However, many students struggle with understanding texts due to limited vocabulary, lack of exposure to authentic English, and conventional teaching methods that rely heavily on textbooks. This study investigates the effectiveness of integrating BBC Learning English videos, combined with the PQ4R (Preview, Question, Read, Reflect, Recite, Review) strategy, to enhance reading comprehension among seventh-grade students at SMPN 1 Sukahaji, Majalengka. Employing a quasi-experimental design, 30 students were divided into experimental and control groups. The experimental group received video-based instruction, while the control group used conventional text-based methods. Data were collected using a 30-item multiple-choice reading comprehension test and analyzed with descriptive statistics, the Shapiro–Wilk test, Levene’s test, and Independent samples t-test. The results show a statistically significant improvement in the experimental group’s reading comprehension scores (p = 0.001), indicating that BBC Learning English videos, when systematically integrated with reading strategies, can enhance students’ understanding, motivation, and engagement. This research contributes to the growing evidence supporting the use of multimedia in EFL classrooms and offers practical recommendations for educators and policymakers.