Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Interdisciplinary Social Studies Prosiding University Research Colloquium Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmu Tarbiyah dan Keguruan
Jannah, Lu'lu'ul
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Pengaruh Corporate Governance terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022) Jati, Febrilia Retno Sekar; Norviana, Syahida; Jannah, Lu'lu'ul
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 2 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i2.1437

Abstract

This study aims to examine the effect of corporate governance on tax avoidance. The low tax ratio in Indonesia is factor caused the practice of tax avoidance. Population.in.this study is all healthcare sector companies listed. on the IDX 2018–2022 period. The sample selection results using the purposive sampling method. The data analysis technique using multiple linear regression tests with SPSS 26. The results in this study show that family ownership has a negative significant effect on tax avoidance. Managerial ownership and board of directors has a positive significant effect on tax avoidance. Independent board of commissioners has a negative but not significant effect on tax avoidance. Audit committee and audit quality has a positive but not significant effect on tax avoidance. This study has the implication that family ownership can reduce tax avoidance, because companies with family ownership will maintain the company reputation in the future.
Pengaruh Layanan Bimbingan Kolompok dengan Teknik Self Regulatd Learning pada Siswa Kelas VIII SMPN 3 Marbau Selatan Jannah, Lu'lu'ul
Jurnal Ilmu Tarbiyah Dan Keguruan (JITK) Vol 2 No 1 (2024)
Publisher : CV Edu Tech Jaya

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

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh layanan bimbingan kelompok dengan teknik self-regulated learning terhadap kemandirian belajar siswa SMPN 3 Marbau Selatan. Penelitian ini dilatar belakangi oleh fenomena yang terjadi disekolah tersebut. Adapun fenomena yang terjadi pada sekolah tersebut tidak adanya kemandirian belajar pada sisswa SMPN 3 Marbau Selatan. Hal ini dapat dilihat dari masih banyak siswa yang tidak mengerjakan tugas sekolah (PR) dan tidak memperhatikan guru pada saat guru menjelaskan pelajaran. Metode yang digunakan dalam penelitian ini adalah quasi eksperimen two group dengan desain pre-test dan post-test. Dalam penelitian ini menggunakan analisis deskriptif dan populasi dalam penelitian ini berjumlah 42 siswa. Teknik pengambilan sampel menggunakan teknik purposive sampling. Skor kelas control 693 sedangkan skor kelas eksperimen 1023. Adapun uji yang digunakan dalam penelitian ini uji normalitas dengan nilai sig.0,2 > 0,05 yang berarti nilai residual berdistribusi normal. Uji t independent simpel t test dengan nilai sig. 0,001<0,05 yang menunjukkan adanya pengaruh layanan bimbingan kelompok dengan teknik self-regulated learning terhadap kemandirian belajar siswa. Dan uji t paired simple t test dengan nilai sig. 0,001 dan nilai thitung 18.944, yang berarti adanya perbedaan antara kelas control dan kelas eksperimen.Kata Kunci: bimbingan kelompok (self regulated Learning siswa) kemandirian belajar.
E-Tax Module as a Suitable Media in Accounting Learning Nirbita, Betanika Nila; Norviana, Syahida; Jannah, Lu'lu'ul
Journal of Economics Education and Entrepreneurship Vol 5, No 3 (2024): JEE, DECEMBER 2024
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v5i3.13871

Abstract

Income Tax Reform Law Number 7 of 2021 concerning Harmonization of Tax Regulations was implemented on January 1, 2022. This means that tax material has also undergone changes. This change is not supported by the existence of effective learning media. This research aims to determine the suitability of the media that will be used in the taxation learning process. The research is research and development with 4D Models, but in this research, there are restrictions on research procedures to product feasibility tests. The media feasibility test is carried out through validation to material, language, media, and practitioners experts, initial feasibility tests and broad feasibility tests. The media feasibility test consists of material, media, language and practitioner validation tests involving various experts in their respective fields. Based on the validation results of experts (material experts, media experts, language experts and practitioner experts), the ETM teaching material media (E-Tax Module) was declared valid and suitable for use as a Taxation learning media. Apart from assessments from experts, the ETM (E-Tax Module) teaching material media was tested on students which included limited trials and extensive trials. The results of limited trials and extensive trials stated that the ETM (E-Tax Module) media was declared valid and suitable as a tax learning medium. So based on these two assessments it can be concluded that the ETM (E-Tax Module) media is declared valid and appropriate as a Taxation learning media.
Praktik Pengupahan Buruh Panen Padi di Magelang Perspektif Hukum Islam Yanti, Aprilia Risma; Safitri, Khoirunisa; Jannah, Lu'lu'ul
Prosiding University Research Colloquium Proceeding of The 8th University Research Colloquium 2018: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

Pengupahan buruh panen padi di sebagian besar masyarakat pedesaan masih didasarkan pada kebiasaan turun temurun. Praktik ini dilakukan secara terus menerus sehingga seakan-akan menjadi kebenaran dalam praktik pengupahan dengan kondisi masyarakat yang belum memahami secara utuh aturan pengupahan menurut Islam. Keadaan tersebut sebagaimana yang terjadi pada beberapa dusun di Kabupaten Magelang. Penelitian ini bertujuan untuk meninjau praktik upah buruh panen padi di beberapa dusun tersebut dalam perspektif hukum Islam. Penelitian ini merupakan penelitian deksriptif dengan pendekatan kualitatif. Teknik pengumpulan data menggunakan wawancara, observasi, dan dokumentasi. Adapun teknik analisis data melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Penelitian dilakukan kepada penebas dan buruh panen padi yang mempraktikkan pengupahan pertanian padi. Hasil penelitian menunjukkan bahwa praktik tersebut dalam perspektif akad sudah terpenuhi rukun-rukunnya. Dalam perspektif pembagian, upah yang diterima buruh adalah bawon gabah dengan sistem perbandingan 13 : 1 dan 14 : 1 dari hasil panen dalam satuan kilogram. Upah tersebut tergolong ajrul misli karena banyak sedikitnya tergantung pada kecepatan buruh dalam memanen. Pengupahan dilaksanakan setiap kali ada pekerjaan menanen atau ditabung terlebih dahulu kepada penebas. Hal tersebut sesuai dengan ketentuan penerimaan upah dalam hukum Islam yang harus ditunaikan segera setelah selesai bekerja atau sesuai kesepakatan. Dilihat dari kesesuaiannya terhadap hukum Islam dalam perspektif prinsip pengupahan, praktik upah tersebut sudah memenuhi unsur kelayakan dan kebajikan, hanya saja perlu diperhatikan mengenai unsur keadilan berupa transparansi pembagian upahnya dalam penimbangan.
The Impact of Religiosity on the Relationship between Corporate Social Responsibility (CSR) and Organizational Commitment Sumunar, Kurnia Indah; Jannah, Lu'lu'ul; Anita, Anita
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 14 No. 1 (2022)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v14i1.13160

Abstract

Non-financial performance variables such as corporate social responsibility (CSR) receive increased attention from stakeholders. This study examines whether CSR performance affects employees of Sharia financial institutions concerning organizational commitment and whether religiosity as a moderating variable strengthens or weakens that effect. Research on the role of employee performance toward CSR practices and the impact of those performances on employee behaviour is limited, especially in developing countries. In addition, the religiosity factor is still under consideration in terms of whether it affects employee performance. Based on information gathered from questionnaires distributed to employees of Sharia financial institutions in Indonesia, this study shows that CSR performance positively affects organizational commitment, and religiosity weakens the positive influence of CSR performance on organizational commitment. Employees feel CSR practices can affect their work performance because companies with good CSR practices could create a good reputation for their organization.  AbstrakVariabel kinerja non-keuangan seperti tanggung jawab sosial perusahaan (CSR) mendapat perhatian yang besar dari para pemangku kepentingan. Penelitian ini menguji apakah kinerja CSR mempengaruhi karyawan lembaga keuangan syariah terhadap komitmen organisasi dan apakah religiusitas sebagai variable moderasi memperkuat atau memperlemah efek tersebut. Penelitian tentang peran kinerja karyawan terhadap praktik CSR dan dampak sikap tersebut terhadap perilaku karyawan masih terbatas, terutama dalam konteks negara berkembang. Selain itu, faktor religiositas masih dalam pertimbangan apakah berpengaruh terhadap kinerja karyawan. Berdasarkan informasi yang dikumpulkan dari kuesioner yang dibagikan kepada karyawan lembaga keuangan syariah di Indonesia, penelitian ini menunjukkan bahwa kinerja CSR berpengaruh positif terhadap komitmen organisasi, dan religiusitas memperlemah pengaruh positif kinerja CSR terhadap komitmen organisasi. Karyawan merasa praktik CSR dapat mempengaruhi kinerja di tempat kerja karena perusahaan dengan praktik CSR yang baik dapat menciptakan reputasi yang baik bagi organisasi.
Cost Efficiency Analysis of Oyster Mushroom Baglogs’ Raw Material Inventory in CV. DA Jannah, Lu'lu'ul; Yuswita, Effy; Riana, Fitria Dina
Interdisciplinary Social Studies Vol. 2 No. 7 (2023): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v2i7.435

Abstract

Background: Oyster mushrooms are famous for having many benefits, in addition to being used as a nutrient-filled food ingredient can also be trusted since a long time ago as a traditional medicine. Aim: This study aims to describe the inventory control carried out for baglog raw materials, analyze the optimal baglog raw material inventory costs using the JIT and EOQ methods, determine the efficiency of inventory costs and recommend more appropriate methods and purchasing quantities. Method: This study uses the JIT and EOQ methods for data analysis. Findings: The results showed that the control of baglog raw material inventory still uses conventional methods, the company determines the quantity of raw material purchases by doing a breakdown. The optimal baglog raw material inventory cost using the EOQ method is Rp 6.055.453, when using the JIT method, it is Rp 5.185.075. Inventory cost efficiency using the JIT method is 29%, when using the EOQ method, the inventory cost efficiency is 17%. The recommended method given is the JIT method because it is more efficient and has been adapted to the company's conditions.
Co-Authors Anita Anita Betanika Nila Nirbita Fitria Dina Riana Jati, Febrilia Retno Sekar Safitri, Khoirunisa Sumunar, Kurnia Indah Syahida Norviana Yanti, Aprilia Risma Yuswita, Effy