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All Journal Jurnal Akuntansi Muhammadiyah Jurnal Tabarru': Islamic Banking and Finance Valid Jurnal Ilmiah El-Usrah: Jurnal Hukum Keluarga Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business LAN TABUR: Jurnal Ekonomi Syari’ah The Indonesian Journal of Accounting Research Al-Mal:Jurnal Akuntansi dan Keuangan Islam AL-ARBAH: Journal of Islamic Finance and Banking Bisnis Net : Jurnal Ekonomi dan Bisnis Shafin: Sharia Finance and Accounting Journal Al-Mu'awanah Share: Jurnal Ekonomi dan Keuangan Islam Mutanaqishah: Journal of Islamic Banking International Journal of Economics (IJEC) Jurnal Perbankan Syariah Darussalam (JPSDa) Indonesian Journal of Islamic Economics and Finance Jurnal bintang manajemen Bukhori: Kajian Ekonomi dan Keuangan Islam Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Ilmiah ESAI Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah GLOBAL: Jurnal Lentera BITEP Majapahit Journal of Islamic Finance dan Management Jurnal Akuntansi dan Keuangan Islam (JAKIs) Majapahit Journal of Islamic Finance dan Management Jurnal Bisnis Kreatif dan Inovatif Journal of Islamic Contemporary Accounting and Business Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Global Leadership Organizational Research in Management Inflasi : Jurnal Ekonomi, Manajemen dan Perbankan Jurnal Ekonomi, Manajemen, Akuntansi LAN TABUR: JURNAL EKONOMI SYARIAH
Any Eliza
Universitas Islam Negeri Raden Intan Lampung
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis Effectiveness Of The Accounting Information System For Cash Receipts And Disbursements In Supporting Internal Putri Nurpasya; Any Eliza; Ersi Sisdianto; A. Zuliansyah Zuliansyah; Adjila Mohamed
Al-Kharaj: Journal of Islamic Economic and Business Vol. 6 No. 1 (2024): All articles in this issue include authors from 5 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v6i1.4980

Abstract

Internal control and Accounting Information System are closely related. In the cash receipts and disbursements cycle, the use of AIS is a necessity because there is a significant risk of misappropriation, thus requiring strict supervision of cash. Companies are expected to utilize AIS technology carefully to enhance effectiveness. The research aims to measure the effectiveness level of the Cash Receipts and Disbursements AIS in supporting internal control, which will be further examined from an Islamic perspective. This is a qualitative research where primary and secondary data are sourced from interviews and documentation. Data analysis is descriptive and qualitative, combined with a checklist method using Dean J. Champions' formula to measure the AIS effectiveness, which serves as the basis for evaluating whether the AIS can support internal control at PT. Haleyora Power Region 7 Lampung.The measurement results based on quality standards and Sharia principles show a score of 100%, and the evaluation indicates that the AIS has proven to be effective in supporting the internal control procedures at PT. Haleyora Power Region 7 Lampung.
The Effects of Profitability, Capital Intensity, and Leverage on Tax Avoidance on Companies in the Jakarta Islamic Index Ridwansyah; Any Eliza; Safira, Marini Rahma
International Journal of Economics (IJEC) Vol. 2 No. 2 (2023): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v2i2.690

Abstract

The purpose of this study was to investigate potential correlations between tax evasion and leverage, capital intensity, and profitability. This investigation's primary goals and focus are companies that are listed in the Jakarta Islamic Index for the 2019–2021 period. 54 observation samples in all were used in this study, and they were all chosen using purposive sampling methods. The data examined using Eviews software was subjected to multiple linear regression testing methodology for the purposes of this investigation. The use of leverage and tax evasion are unrelated, according to study findings. Tax evasion is impacted by both capital intensity and profitability considerations.
Pengaruh Gaya Kepemimpinan, Komitmen Organisasi, dan Pemahaman Good Governance terhadap Kinerja Auditor Fidiantoro, Aldi Agung; Eliza, Any; Kuntadi, Cris
GLOBAL: Jurnal Lentera BITEP Vol. 2 No. 02 (2024): April 2024
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/global.v2i02.306

Abstract

Penelitian ini bertujuan untuk mengetahui Gaya Kepemimpinan, Komitmen Organisasi dan Good Governance terhadap Kinerja Auditor. Artikel ini mereview faktor-faktor yang memengaruhi Kinerja Auditor, yaitu Gaya Kepemimpinan, Komitmen Organisasi dan Good Governance, suatu studi literatur akuntansi perpajakan. Metode penelitian yang digunakan yaitu metode kualitatif dengan pendekatakan studi literature. Tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya.Hasil artikel literature review ini adalah: 1) Gaya Kepemimpinan berpengaruh terhadap Kinerja Auditor; 2) Komitmen Organisasi berpengaruh terhadap Kinerja Auditor; dan 3) Good Governance berpengaruh terhadap Kinerja Auditor.
Pengaruh Country of origin, Perceived quality, dan Brand image terhadap Puchase Decisions Smartphone Iphone dengan Customer trust Sebagai Variabel Mediasi Irani Agustina; Any Eliza; Nurhayati Nurhayati
Jurnal Bisnis Kreatif dan Inovatif Vol. 1 No. 3 (2024): September : Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v1i3.332

Abstract

The development of increasingly advanced technology has a major influence on the world of the communications industry and has led to competition between smartphone manufacturers. They compete to produce advantages in products that will be marketed. The number of iPhone users among students has become commonplace, when they buy a product, of course, they do not only see the advantages offered, but they also see the brand they will buy and country of origin, perceived quality and brand image are factors that cannot be underestimated in influencing purchase decisions through customer trust. This research uses quantitative methods with a sample size of 100 respondents. Data sources are primary data and secondary data, primary data obtained from the distribution of questionnaires. This study uses probability sampling with random sampling technique. For the data analysis process using the Smart-PLS version 4.1.0.3 processing tool. Based on the results of research on direct effects, it shows that perceived quality and brand image do not have a significant effect on purchase decisions, while country of origin has a significant effect. The indirect effect shows that customer trust does not mediate the relationship from the influence of country of origin and brand image on purchase decisions, but customer trust is able to mediate the relationship from the influence of perceived quality on purchase decisions.
Does Sharia Intellectual Capital Enhance the Share Prices of Mining Sector Companies Listed on the Indonesian Sharia Stock Index? Melvia , Efta; Eliza , Any; Ermawati , Liya
Journal of Islamic Contemporary Accounting and Business Vol. 1 No. 1 (2023): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v1i1.307

Abstract

This study aims to examine the effect of sharia intellectual capital on the stock prices of mining sector companies listed on the Indonesian Sharia Stock Index (ISSI). Value-added human capital, structural capital value-added, and value-added customer capital are used as indicators to measure Islamic intellectual capital. This study uses a quantitative approach. The type of data used is secondary data in the form of annual reports and audited financial statements of mining companies for the 2016-2020 period. By using a purposive sampling technique, 85 samples were selected from the total financial statements of all mining sector companies. The documentation method is used as the main data collection technique in this study. The data analysis technique used multiple linear regression analysis. The results of multiple linear regression analysis show that value-added human capital and structural capital value added partially have a significant effect on sharia stock prices, while value-added customer capital has no significant effect on sharia stock prices.
Determinant Factors of The Frequency Of Fraud Occurance: Study on Sharia Banking in Indonesia Abdullah Hasan, M Hadi Alamsyah; Any Eliza; Rahmat Fajar Ramdani; Ersi Sisdianto
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i2.14381

Abstract

This study investigates the determinant factors of the frequency of fraud on sharia banking in Indonesia. This study employed frequency of fraud occurance as dependent variable, quality of islamic corporate governance implemantation and bank complexity as independent variable. This research is a quantitative research with the type of data used, namely secondary data obtained from the official website of each bank and the OJK website. The data analysis used is multiple regression analysis using the E-Views 10 application. The results of this study show that partially the variable quality of the implementation of Islamic corporate governance has a positive effect on the frequency of fraud occurance and bank complexity does not have a significant positive effect on the frequency of fraud occurance.
PENGARUH KEPEMILIKAN ASING DAN DEBT COVENANT TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING DENGAN BEBAN PAJAK SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2019-2023) Fidiantoro, Aldi Agung; Eliza, Any; Ermawati, Liya
JURNAL ILMIAH EDUNOMIKA Vol 9, No 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16458

Abstract

This study aims to examine the effect of foreign ownership and debt covenants on transfer pricing decisions with tax burden as a moderating variable. Transfer pricing is a policy carried out by a company to transfer part of the wealth of a company to an affiliated company located abroad that has a lower tax rate. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2023 period. The sample selection was carried out through purposive sampling technique where a total sample of 24 companies was obtained, with a total observation data of 120 data. This study uses descriptive statistical tests, classical assumption tests, hypothesis tests and moderated regression analysis (MRA). The results showed that foreign ownership and debt covenant have a positive effect on transfer pricing decisions. The results also show that the tax burden is able to moderate the influence of foreign ownership on transfer pricing decisions, but not able to moderate the influence of debt covenants on transfer pricing decisions.
PENGARUH KEPEMILIKAN ASING DAN DEBT COVENANT TERHADAP KEPUTUSAN MELAKUKAN TRANSFER PRICING DENGAN BEBAN PAJAK SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI pada Tahun 2019-2023) Fidiantoro, Aldi Agung; Eliza, Any; Ermawati, Liya
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16458

Abstract

This study aims to examine the effect of foreign ownership and debt covenants on transfer pricing decisions with tax burden as a moderating variable. Transfer pricing is a policy carried out by a company to transfer part of the wealth of a company to an affiliated company located abroad that has a lower tax rate. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange in the 2019-2023 period. The sample selection was carried out through purposive sampling technique where a total sample of 24 companies was obtained, with a total observation data of 120 data. This study uses descriptive statistical tests, classical assumption tests, hypothesis tests and moderated regression analysis (MRA). The results showed that foreign ownership and debt covenant have a positive effect on transfer pricing decisions. The results also show that the tax burden is able to moderate the influence of foreign ownership on transfer pricing decisions, but not able to moderate the influence of debt covenants on transfer pricing decisions.
Pengaruh Lingkungan Eksternal dan Perencanaan Strategis Terhadap Kinerja Usaha Mikro Kecil Menengah (UMKM) Konveksi di Bandar Lampung Dalam Perspektif Bisnis Islam Handarto Ermawan; Any Eliza; Okta Supriyaningsih
Global Leadership Organizational Research in Management Vol. 2 No. 3 (2024): Global Leadership Organizational Research in Management
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/glory.v2i3.1266

Abstract

In its development, the MSME sector is often faced with various problems caused by external factors. External constraints relate to access to sources of financing and a business climate that is less conducive to the development of small businesses, because so far it seems that various policies are more in favor of the large business sector, so that the various facilities provided by the government are mostly enjoyed by the large business sector. This research method used is a descriptive method with a quantitative approach. The sampling technique in this research used probability sampling with a simple random sampling method, the total sample was 97 MSME actors. Partially (T test) shows that the External Environment has a positive and significant influence on MSME Performance, Strategic Planning does not significantly influence MSME Performance, simultaneously (F test) it appears that the External Environment and Strategic Planning have a positive and significant influence on MSME Performance, and in an Islamic business perspective, External Environment and Strategic Planning consider ethical values ​​and sharia principles
Pengaruh Environmental Performance Disclosure, Social Performance Disclosure, dan Good Corporate Governance Terhadap Sustainability Financial Performance pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia pada Tahun 2021-2023 Mawarni, Intan; Eliza, Any; Syarif, Ahmad Hazas
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 1 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i6.2728

Abstract

Sustainability financial performance merupakan suatu kemampuan perusahaan dalam menghasilkan profit jangka panjang dalam mempertahankan kinerja keuangan secara berkelanjutan. Penelitian ini bertujuan untuk mengetahui pengaruh environmental performance disclosure, social performance disclosure, dan good corporate governance terhadap sustainability financial performance pada perusahaan pertambangan di Bursa Efek Indonesia periode tahun 2021-2023. Penelitian ini menggunakan metode penelitian kuantitatif dan menggunakan data sekunder yang diperoleh dari sustainability report, annual report dan sk peringkat PROPER. Populasi penelitian yaitu perusahaan pertambangan di BEI tahun 2021-2023 sebanyak 48 perusahaan, dan sampel sebanyak 16 perusahaan yang diambil menggunakan teknik purposive sampling. Analisis data menggunakan SPSS 25 dengan menggunakan analisis regresi linear berganda, uji asumsi klasik, dan uji hipotesis. Hasil penelitian menunjukan environmental performance disclosure tidak berpengaruh terhadap sustainability financial performance, sedangkan variabel social performance disclosure dan good corporate governance berpengaruh negatif signifikan terhadap sustainability financial performance.
Co-Authors A. Zuliansyah Zuliansyah Abdullah Hasan, M Hadi Alamsyah Adjila Mohamed Agnes Kurnia Agus Kurniawan Ahmad Hazas Syarif Aina Nur Ajizah, Syifa Ali Abdul Wakhid Amanda, Putri Amelia Cris Kuntadi Deki Fermansyah Dinda Fali Rifan Duwina, Elfa Ermawati , Liya Ermawati, Liya Ersi Sisdianto Ersi Sisdianto Fidiantoro, Aldi Agung Firginia Amanda Fitri, Anggun Okta Ghina Ulfa Saefurrahman Gustika Nurmalia Handarto Ermawan Hasan, Novanza Indy Satya Ayu Esa Ningrum Irani Agustina Istiqomah Istiqomah istiqomah istiqomah Kamaluddin Nurdin Marjuni Kholifah, Nining Komala Zurni M. Yusuf Bahtiar, M. Yusuf MALIK, ANAS Mariska, Yeni Marjuni, Kamaluddin Nurdin Mawarni, Intan Melvia , Efta Mohamad, Mohaizi bin Mohamed, Adjila Muhammad Iqbal Fasa Nasor, Nasor Nasrudin Ningsih, Nur Wahyu Novanza Hasan Novita Lela Sari Nurhayati Nurhayati Nurlaili Nurlaili Nurlaili Nurlaili Nurlatifah, Lilik S Nurpasya, Putri Okta Supriyaningsih Prayoga, Anggie Putri Nurpasya Putri, Riri Septyaningrum Rahmat Fajar Ramdani Riani, Diska Ridwansyah Rika Kurnia Rika Kurnia Riri Septyaningrum Putri Riska Yulianti, Riska Rosydalina Putri Saefurrahman, ghina Ulfa Safira, Marini Rahma Saputra, Vergi Sari, Yetri Martika Suharto Suharto Suharto Suhendar Suhendar Suhendar Suhendar, Suhendar sulfan basten, sulfan Susanto, Is Syarif, Hazas Ulfah, Ghina Vergi Saputra Vitria Susanti Wulan Ramadani Trisnaudy Yolanda Septian Yudhistira Ardana Zuliansyah, A. Zuliansyah