Article Per Year (5 Year)
p-Index From 2021 - 2026
26.186
P-Index
This Author published in this journals
All Journal Inersia : Jurnal Teknik Sipil dan Arsitektur Jurnal MEKANIKAL Ulul Albab: Jurnal Studi Islam El-HARAKAH : Jurnal Budaya Islam Abdimas Jurnal KALAM Students´ Journal of Accounting and Banking Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Pendidikan Ekonomi Bimbingan dan Konseling Lentera Pendidikan : Jurnal Ilmu Tarbiyah dan Keguruan TARBIYA : Journal Education in Muslim Society Jurnal Ilmiah Giga JAWI : Journal of Southeast Asia Islamic Contemporary Issues Benefit: Jurnal Manajemen dan Bisnis Jurnal Teknik Sipil Riset Akuntansi dan Keuangan Indonesia E-Dimas: Jurnal Pengabdian kepada Masyarakat Al-Adyan: Jurnal Studi Lintas Agama Jurnal Akuntansi dan Pajak International Journal of Artificial Intelligence Research Jurnal Ilmiah Peuradeun Arabi : Journal of Arabic Studies Tadbir : Jurnal Studi Manajemen Pendidikan Jurnal Penelitian Pendidikan IPA (JPPIPA) Dinamika Ilmu IJoLE: International Journal of Language Education Al-Dzikra: Jurnal Studi Ilmu al-Quran dan al-Hadits Syntax Literate: Jurnal Ilmiah Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat Unisda Journal of Mathematics and Computer Science (UJMC) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Indonesian Journal of Obstetrics and Gynecology (Majalah Obstetri dan Ginekologi Indonesia) Jurnal Teknik Pertanian Lampung (Journal of Agricultural Engineering) JUTEKS - Jurnal Teknik Sipil JPT : JURNAL PROTEKSI TANAMAN (JOURNAL OF PLANT PROTECTION) SEIKO : Journal of Management & Business JURNAL EDUCATION AND DEVELOPMENT Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Rekayasa Sipil JURNAL PENDIDIKAN TAMBUSAI Journal TEPAT: Teknologi Terapan untuk Pengabdian Masyarakat Mimbar Ilmu Kwangsan: Jurnal Teknologi Pendidikan Ensiklopedia of Journal YUME : Journal of Management Jurnal Hilirisasi IPTEKS (JHI) JMIE (Journal of Madrasah Ibtidaiyah Education) Tarbawiyah Jurnal Ilmiah Pendidikan Al-Hikmah: Jurnal Agama dan Ilmu Pengetahuan MUWAZAH: Jurnal Kajian Gender Iqtishoduna: Jurnal Ekonomi Islam INSIST (International Series on Interdisciplinary Research) Al Hurriyah : Jurnal Hukum Islam Menara Ilmu Jurnal Review Pendidikan dan Pengajaran (JRPP) Adaara: Jurnal Manajemen Pendidikan Islam Jurnal Pengabdian Al-Ikhlas SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Edunomika (JIE) Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Creative Research Management Journal Enrichment : Journal of Management Jurnal Trias Politika Community Development Journal: Jurnal Pengabdian Masyarakat AVERROUS: Jurnal Kedokteran dan Kesehatan Malikussaleh Journal of Forest Science Avicennia Darul Ilmi: Jurnal Ilmu Kependidikan dan Keislaman Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Real Riset Jendela Pendidikan Al-Liqo: Jurnal Pendidikan Islam Otonomi International Journal of Social and Management Studies (IJOSMAS) International Journal of Social Learning (IJSL) Al-Madaris Jurnal Pendidikan dan Studi Keislaman Jurnal Riset dan Inovasi Pembelajaran Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) LEARNING : Jurnal Inovasi Penelitian Pendidikan dan Pembelajaran Dynamic Management Journal Journal of English Teaching and Linguistics KESANS : International Journal of Health and Science Jurnal Ekonomi Bima Journal : Business, Management and Accounting Journal Malikussaleh Journal of Mechanical Science Technology Action Research Literate (ARL) Homes Journal: Hospital Management Studies Journal Brilliance: Research of Artificial Intelligence Jurnal Ilmiah Kesehatan (JIKA) Journal of Integrated Elementary Education Jurnal Bina Bangsa Ekonomika Elementar : Jurnal Pendidikan Dasar ProBisnis : Jurnal Manajemen JURNAL PENDIDIKAN INDONESIA: Teori, Penelitian, dan Inovasi Healthy Tadulako Journal (Jurnal Kesehatan Tadulako) Jurnal Iman dan Spiritualitas Journal Of Human And Education (JAHE) DINAMIKA ILMU: Jurnal Pendidikan JUITECH: Jurnal Ilmiah Fakultas Teknik Universitas Quality Indonesian Journal of Islamic Theology and Philosophy Akademika : Jurnal Pemikiran Islam Makara Journal of Technology Dedikasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Journal of Islamic Education Leadership Islam Realitas: Journal of Islamic and Social Studies Islam Transformatif : Journal of Islamic Studies Jurnal Pengabdian Masyarakat Bhinneka Asian Journal of Healthcare Analytics Al-Istinbath: Jurnal Hukum Islam Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis ANTHOR: Education and Learning Journal Journal of Islamic Economics Lariba Journal of Artificial Intelligence and Digital Business Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia EJOIN : Jurnal Pengabdian Masyarakat Indonesian Research Journal on Education Innovative: Journal Of Social Science Research JURNAL PENDIDIKAN DAN KEGURUAN Jurnal Litek : Jurnal Listrik Telekomunikasi Elektronika Nusantara: Journal Of Law Studies Jurnal Pengabdian Masyarakat Bangsa West Science Law and Human Rights ABDIMU Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Sistem Informasi Research Horizon Jurnal Ilmiah Acton Journal of Management, Economic, and Accounting Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat BAHASTRA Tashdiq: Jurnal Kajian Agama dan Dakwah Jurnal Pengabdian Masyarakat Indonesia Jurnal Akuntansi Neraca Majapahit Journal of Islamic Finance dan Management Al-Abshar: Journal of Islamic Education Management Jurnal Pengabdian Sosial Jurnal Hukum dan Keadilan International Journal of Islamic Boarding School VISA: Journal of Vision and Ideas El-Mujtama: Jurnal Pengabdian Masyarakat EduInovasi: Journal of Basic Educational Studies Jurnal Pendekar Nusantara Majapahit Journal of Islamic Finance dan Management USRATY : Journal of Islamic Family Law Journal of Community Empowerment Jurnal Masyarakat Berdikari dan Berkarya (MARDIKA) jurnal Ilmu Sosial Jurnal Teknik Sipil Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Jurnal of Education Partner Al-Bidayah : jurnal pendidikan dasar Islam ABDINA: Jurnal Sosial Dan Pengabdian Kepada Masyarakat Mu'asyarah Kifah Jurnal Faidatuna FIKROTUNA: Jurnal Pendidikan dan Manajemen Islam Prosiding Pengabdian Ekonomi dan Keuangan Syariah Jurnal Ragam Pengabdian Jurnal Ekonomi, Manajemen, Akuntansi ANTHOR: Education and Learning Journal Welfare: Jurnal Pengabdian Masyarakat Jurnal Ngejha International Conference on Islamic Studies Madania: Jurnal Kajian Keislaman JURNAL SAUDAGAR INDONESIA Jurnal Seumubeuet JURNAL SOSIAL TERAPAN (JSTR) Atestasi : Jurnal Ilmiah Akuntansi Jurnal Teknologi Riset Terapan Pase: Journal of Contemporary Islamic Educational Journal of Contemporary Indonesian Islam (JCII) EDUKASIA: Jurnal Penelitian Pendidikan Islam
Fauzan .
Civil Department, Engineering Faculty, Andalas University, Padang 25163, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 292 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 292 Documents
Search

 23   24   25   26   27 
Kegiatan Majelis Ta’lim Di Masjid Al Manaar Jorong Gatah Magek Kecamatan Tilatang Kamang Sulfan, Sebastian; Fauzan, Fauzan; Charles, Charles; Hayati, Hayati
ANTHOR: Education and Learning Journal Vol 2 No 1 (2023): Volume 2 Nomor 1. Page: 1 - 146
Publisher : Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/anthor.v2i1.82

Abstract

A mosque is a place of worship for Muslims. Worship activities here have a broad meaning, notonly for praying and reciting but for all activities that can bring benefit to the world and the hereafter. Mosques can also be used as a means of informal education for people who cannotattend formal education, and are not bound by age, whether old or young, therefore it is necessary to hold a ta'lim assembly. The ta'lim assembly is an informal Islamic educational institution that has its curriculum, organized on a scale and regularly followed by a relatively large congregation, aiming to foster and develop as well as enlightenment about life. With the majlis ta'lim activities in the mosque, the congregation or the community can take part in activities to improve the quality of knowledge and worship activities that can be carried out more optimally. The research that the author does is field research (field research). The approach used to conduct research is a qualitative approach. And the key informants in this research are mosque administrators, and supporting informants are the congregation or members of the ta'lim assembly. The techniques used to collect data are observation and interviews, after the data is collected it is processed using qualitative descriptive techniques. Based on the results of the research that has been carried out, it is known that the implementation of the ta'lim assembly activities has gone well and smoothly, it can be seen from the enthusiasm and desire of the congregation in participating in the ta'lim assembly activities, it can be seen from the presence of the congregation in participating in the activities. ta'lim assembly. However, there are still some shortcomings in the management of itsactivities where the congregation is less solemn in carrying out every activity carried out, it can beseen from the congregation there are still chatting when listening to the chanting of the holy versesof the Koran and not focusing when participating in lecture activities because they feel the contentof the lecture is not good or the teacher's language is not understood.
Pelatihan Pembuatan Produk Kacang Cokelat untuk Meningkatkan Penghasilan Masyarakat Desa Bandasoleh, Kecamatan Kokop, Kabupaten Bangkalan, Madura Fauzan, Fauzan; Luluk Sudarsini, Anila
Welfare : Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2023): Welfare : March 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v1i1.355

Abstract

One of the ways to increase the value of the natural resources produced by the Bandasoleh community, especially peanuts, is by processing peanuts into chocolate nuts, which adds to the community's creative ideas for processing peanuts into a snack product that can be sold in markets and shops in general. In this case, students offer attractive packaging to increase consumer purchasing power. Then in terms of packaging, the people of Bandasoleh pay less attention, so we are here to offer to the public that if the product is to be appropriate and seen as attractive, it must have attractive packaging, in addition to considering the needs of making the product so that it can determine the price according to the expenditure and the unit price of the product. This training will add to the community's experience and insight in developing natural resources around them into business ideas.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN KEPEMILIKAN SAHAM PUBLIK TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN (Studi kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Sari, Yuliana Puspita; Fauzan, Fauzan
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, leverage, ukuran perusahaan dan kepemilikan saham publik terhadap pengungkapan laporan keuangan. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019-2022. Teknik pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dan diperoleh 76 perusahaan sebagai sampel. Metode analisis penelitian ini menggunakan analisis linier berganda. Hasil penelitian menunjukkan bahwa secara simultan profitabilitas, leverage, ukuran perusahaan dan kepemilikan saham publik berpengaruh terhadap pengungkapan laporan keuangan. Secara parsial leverage dan ukuran perusahaan berpengaruh signifikan terhadap pengungkapan laporan keuangan, sedangkan profitabilitas dan kepemilikan saham publik secara parsial tidak berpengaruh terhadap pengungkapan laporan keuangan.
Pengaruh Informasi Akuntansi Terhadap Harga Saham Perusahaan Wirasmo, Syakhira Garthakusuma; Fauzan, Fauzan
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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

Abstract

Among the most favored investment sectors are stocks in the real estate and property industry. Furthermore, the real estate and property sector indicates a nation's economic growth or contraction. Property prices are predicted to be weak in early 2024 while Bank Indonesia's benchmark interest rate remains high at 6%. Due to consumers being cautious when taking out loans to buy property and because of high share prices, these high interest rates will have a detrimental effect on the real estate market. This study aims to analyze the influence of earning per share, return on assets, return on equity, and debt to equity on stock price. A linear regression analysis is used to accomplish the objective of the research using the data from the Indonesia Stock Exchange which lists property and real estate sector for the 2019-2023 period. This research uses a quantitative approach method with multiple linear regression analysis techniques using SPSS. The sampling technique used purposive sampling technique and obtained 24 companies with a total of 108 data. The results of this research show that EPS, ROA, ROE have a positive effect on stock prices, meanwhile DER is not affect to stock prices.
ANALISIS PERANAN ANGGARAN PENDAPATAN ASLI DAERAH SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN BIAYA PADA DINAS PERUMAHAN DAN KAWASAN PERMUKIMAN KABUPATEN SUKOHARJO Hidayanti, Nur; Fauzan, Fauzan
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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

Abstract

Perangkat daerah dibentuk untuk melaksanakan kewenangan tertentu, salah satunya untuk meningkatkan pendapatan asli daerah. Untuk mencapai tujuan tersebut, diperlukan penganggaran yang baik. Tujuan dari penelitian ini adalah untuk mengetahui apakah peran anggaran pendapatan asli daerah sebagai alat perencanaan dan pengendalian biaya pada Dinas Perumahan dan Kawasan Permukiman Kabupaten Sukoharjo selama tahun anggaran 2019-2022 telah berperan dengan baik. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kualitatif dengan mengumpulkan data melalui wawancara, dokumentasi, dan kepustakaan, kemudian menganalisis data tersebut melalui perhitungan efektivitas dan varians, sehingga dapat ditarik kesimpulan yang objektif terhadap permasalahan. Hasil penelitian untuk analisis rasio efektivitas pendapatan asli daerah tergolong dalam kriteria kemampuan sangat efektif karena selalu menunjukkan hasil lebih dari 100%. Dan untuk analisis varians pendapatan asli daerah juga berada pada kategori baik karena selalu menunjukkan nilai positif atau tidak ada periode anggaran yang mengalami selisih tidak menguntungkan. Sehingga dapat disimpulkan bahwa anggaran pendapatan asli daerah berperan dengan baik sebagai alat perencanaan dan pengendalian biaya pada Dinas Perumahan dan Kawasan Permukiman Kabupaten Sukoharjo.
Penguatan Kelembagaan dalam Optimalisasi Fungsi dan Manfaat PSU Perumahan dan Permukiman di Kelurahan Karangbesuki Herlindah, Herlindah; Supriyadi, Supriyadi; Jauharoh, Arini; Maulana, Iqbal; Perkasa, Surya Rimba; Fauzan, Fauzan; Affandi, Felix Rafiansyah; Ghiffari, Ahmad Tsaqief
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 2 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i2.20432

Abstract

Pengabdian Masyarakat Fakultas Hukum Universitas Brawijaya kepada pihak dalam lingkup Kelurahan Karangbesuki, dilatarbelakangi atas tanggung jawab pelaksanaan Tri Dharma Perguruan Tinggi dan juga masih rendahnya pemahaman masyarakat khususnya terhadap Prasarana, Sarana dan Utilitas Umum (PSU). Kegiatan ini dilaksanakan dua tahap. Tahap pertama yaitu penginventarisasian dengan diskusi terbatas dari tim pengabdi dan juga lembaga yang berkaitan dengan PSU, kemudian dilanjutkan tahap kedua yaitu workshop. Tujuan pengabdian Masyarakat ini adalah memberikan gambaran secara jelas mengenai PSU dan melakukan inventarisasi PSU serta luaran modul yang dapat dijadikan sebagai dasar dalam penyelenggaraan PSU. Hasil dan kesimpulan yang didapatkan adalah masyarakat yang diwakili pihak Rukun Warga telah memahami mengenai PSU dan beberapa solusi dari persoalan PSU.
Alternatives to Criminal Conviction in a Comparative Analysis of Positive Law and Islamic Criminal Law Fauzan, Fauzan
AL-ISTINBATH : Jurnal Hukum Islam Vol 7 No 1 May (2022)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (609.045 KB) | DOI: 10.29240/jhi.v7i1.4308

Abstract

This paper aims to comprehensively analyze the concept of alternative punishment in a comparative study of positive law and Islamic criminal law. Currently, imprisonment is still the main choice, causing overcrowding in prisons in Indonesia. Sharp criticism and dissatisfaction with imprisonment have prompted the development of alternative punishments other than imprisonment that are in accordance with the purpose of punishment. This study is a type of qualitative research using data collection techniques through literature studies. The data used in this study was taken from secondary data from various literatures consisting of books, journals, mass media, news, social media related to alternative sentencing. The conclusion of this paper shows that in positive law, alternative provisions for punishment other than imprisonment have been regulated in the Criminal Code (KUHP) and other laws and regulations, including in the form of fines (compensation), rehabilitation sanctions for narcotics abuse cases, and settlement of criminal cases outside the court (APS) by prioritizing the principle of restorative justice, namely peace and forgiveness, for the perpetrators, victims and the community. In positive law, alternative punishment has an ideal concept with the aim of sentencing that leads to recovery, not retaliation. This paper also concludes that in the concept of Islamic criminal law, the provision of alternative punishments contains the principles in maqashid sharia, namely in maintaining religion (al-dîn), soul (al-nafs), offspring (al-nasl), property (al-mâl) and reason (al-aql).
Strengthening the Indonesian Bicameral Parliament: Siyasah Dusturiyah Perspective Kosasih, Ade; M, Sirajuddin; Fauzan, Fauzan; Kusmidi, Henderi
AL-ISTINBATH : Jurnal Hukum Islam Vol 9 No 1 (2024)
Publisher : Institut Agama Islam Negeri Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/jhi.v9i1.10047

Abstract

This research aims at finding a strategy to strengthen Indonesia's bicameral parliament. It is a parliamentary system consisting of an Upper House and a Lower House. The Upper House, Regional Representative Council (DPD),  represents certain groups or regions, and the Lower House, House of Representatives (DPR), represents national interests. Ideally the position of the DPR and DPD is in an equal position, however the DPD arrangements in the constitution have a power but do not reflect the bicameral principle. If left unchecked, it can trigger regional dissatisfaction which threatens the disintegration of the nation. This research employed normative juridical research methods with a conceptual and statutory approach. The result showed that the DPD has made efforts to strengthen it through al-sutha al tasyri'iyah (formal amendments) but failed. Moreover, the DPD has also carried out legal reviews by the Constitutional Court (judicial review) but the results have not been significant. The most realistic way to strengthen the DPD and has never been used before is through a constitutional political strategy (siyasah dusturiyah) to create constitutional conventions by vetoing draft laws whose decisions are made without involving the DPD. Therefore, the Indonesian parliamentary system can run in the double check system and check and balance paradigm in maintaining democracy and regional autonomy. Thus, if the DPD has a strong bargaining position in parliament then the goal of forming a strong bicameral parliament can be established.
Species and Termite Attack Intensity on Pine Trees in Nagari Talang Babungo, Solok District, West Sumatra Province: Jenis dan Intensitas Serangan Rayap pada Pohon Pinus di Nagari Talang Babungo Kabupaten Solok Provinsi Sumatera Barat Desyanti, Desyanti; Fauzan, Fauzan; Yenti, Zulhilda
Jurnal Proteksi Tanaman (Journal of Plant Protection) Vol. 7 No. 1 (2023): June 2023
Publisher : Plant Protection Department, Faculty of Agriculture, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jpt.7.1.34-43.2023

Abstract

Termites are classified as insects that destroy trees and other organic materials containing cellulose, including pine trees. The species and attack intensity of termites on pine trees in the protected forest of Nagari Talang Babungo, Solok District, West Sumatra Province, is unknown. This study aimed to determine the type and intensity of termite attacks on pine trees in the protected forest of Nagari Talang Babungo, Solok District, West Sumatra Province. This research was conducted by survey method with direct observation and graveyard test techniques. Based on the results, it was found that around 7.8% of pine trees in the Nagari Talang Babungo Protection Forest, Hiliran Gumanti sub-district, Solok Regency, West Sumatra Province, were attacked by termites Nusitutermes sp, which was indicated by the presence of termite galleries on the trunks and bases of the stems. The intensity of the termite attack was relatively low, with a percentage of lose weight by using graveyard test was 17.7%.
The Influence of Exchange Rate, Leverage, Intangible Assets and Tunneling Incentives on A Company's Decision To Conduct Transfer Pricing (Empirical Study of Manufacturing Companies Listed on the BEI 2019-2021) Citra Nugraheni Kinanti Raharjo; Fauzan, Fauzan
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 20
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i2.2608

Abstract

In this era of globalization and increasing cross-border activity, transfer pricing is a topic that is increasingly discussed and of concern to multinational companies and tax authorities.  Several countries have adopted transfer pricing regulations.  This research aims to analyze exchange rates, leverage, intangible assets and tunneling incentives on company decisions in carrying out transfer pricing.  The dependent variable in this research is transfer pricing.  The independent variables in this research are exchange rates, leverage, intangible assets and tunneling incentives.  The financial or annual reports of manufacturing businesses listed on the Indonesia Stock Exchange for the 2019–2021 period serve as the secondary data source for this study.  Choosing the sample by use of the purposive sampling technique.  This study used 33 companies and 99 data points as its sample.  The results of this research found that (1) exchange rates have no effect on transfer pricing, (2) leverage has an effect on transfer pricing, (3) intangible assets have an effect on transfer pricing, and (4) tunneling incentives have no effect on transfer pricing.  influence on transfer prices.
Co-Authors 06.05.52.0066 Ditya Ayu Liestyorini A Afifi, Abdullah Abd Rahman Abdul Aziz Abdul Bari Abdul Hakam Abdul Hobir Abdul Malik Ghozali Abdullah, Khadijah Razali Abdurrahman, Zidan Achmad Noerkhaerin Putra Ade Kosasih Ade Zalindro Aden Rosadi Adestira, Monica Aditya Abdi Pratama Adjar Pratoto, Adjar Adriana, Melly Afandi Afandi Affandi, Felix Rafiansyah Afrizal Afrizal Agustini Agustini, Agustini Ahmad Isnaeni Ahmad Khoirul Fata Ahmad Sofyan Ahmad Zaini Akhyar, Syaiful Akmal, Agung Muhamad Al Husaini M. Daud Aladist, Irham Alfarizi, Ahmad Riziq Alfiansyah Alfiansyah Alhafiz, Arif Ali Djamhuri Alifah Iswarini, Rifdah Alimir, Alimir Almuhajir Almuhajir, Almuhajir Alwijah, Alwijah Amal, Fadilah Amalia Harmin Amanda Nurra Mulyana Amanda, Juliya Septi Ambariyanto Ambariyanto Aminatus Zahriyah Amir Mahmud Amrulloh, Hanif Ana Pratiwi, Ana Anas, Ahmad Tarmidzi Andalas, Eggy Fajar Andariana, Friorina Tri Puspa Andi Mangkau Andi Mangkau . Andi Mariani Andriani Andriani Andriani Setiawan Andy Dwi Bayu Bawono Anis Fuadah Z Anjeli, Miki Ankhofia, Nida Annisa Nur Aini Annisa Putri Ansori, Raden Ahmad Muhajir Anto, Monalisa Putri Aprisal Aprisal, Aprisal Apriwelni, Siska AR, Samsul Arfandy . Arief Fahmi Lubis Arif Setiawan Aris Munandar Arisandi, Indah Dwitalia Arista, Ria Army, M. Noor Aroma, Nellys Arsil Arsil, Arsil Arsya, Fajriyani Arsyad Sobby Kesuma Aruni, Fidhia Aruri, Reisa Asep Ediana Latip Asep Supena. Asmara, Adi Asmara, Rudy Asmiwarti Abdullah Asna Asna Asna, Asna Asriadi Sakka . Astuti, Mujiati Ati Retna Sari Aulia, Lintang Zulfa Aulia, Meisa Faiza Ayu, Dyah Ayu Ayunda, Annisa Desri Ayyu Ainin Mustafidah Azali, Lia Aziz, Ikhwan Azkia Muharom Albantani Badruttamam, Badruttamam Bagas Wicaksono, Bagas Baharuddin Mire Bahrissalim Bahrissalim, Bahrissalim Bambang Istijono, Bambang Bayu Dwi Saputra, Bayu Dwi Bayu Martanto Adji, Bayu Martanto Beni Firdaus Bilal, Arpan Islami Binti Nur Asiyah Br Sitepu, Marisa Charles Charles Chatarina Umbul Wahyuni Choirani, Alifa Christiana, Yona Cindy Murdiaman Guci Citra Nugraheni Kinanti Raharjo Claudia, Sindi Dahyul Daipon Darul Ilmi Darussalam, Hidayat Delia Putri Demiral, Ferik Derana, Ganes Tegar Deryansyah, Adzan Desar Deswalantri, Deswalantri Desyanti Desyanti Devi Chandra Dian Viviayana Din Azwar Uswatun Djanas, Dovy Djong Hon Tjong Djunaedi Djunaedi Djunuda, Rahmawati Donapin, Lorencius Dwi Putri Nengsi Eddy Junaedy edi edi Effiyaldi, Effiyaldi Eka Satria Eko Indrawan Faaza, Muzaki Rizki FACHROZI. F Fadilah, Nugraha Abdil Fahrurezi, Fahrurezi Faisal Ananda Faisol, Faisol Faiz Faiz Faizah, Siti Faizal Amin Fakhruzy, Fakhruzy Farhani, Putri Aulia Fatkhul Arifin Fauzan Prasetyo Fauzi, Farid Fauzindra, Muhammad Zidan FD Sidabutar, Yuanita Febrin Anas Ismail Febrin Anas Ismail Febrin Ismail Febrin Ismail, Febrin Febryani, Evy Ferri Yanto Fikri, Maiza Firmansyah, Hendri Fitrah, Gita Fitria Kasih Fitriani Fitriani Fitriyani Fitriyani Fuadi, Diyoba Azhar Fujianti, Fahda Gaparianti, Rani Geby Aryo Agista Gesit Yudha Ghiffari, Ahmad Tsaqief Guntoro, Aldi Hadi, Janes Kurnia Hairit , Artamin Hairit, Artamin Hakim, Sarila Hamida, Elis Hanasi, Raihan A. Hang, Nguyen Thi Thu Hari Windu Asrini Hartati, Merri Sri Harun Joko Prayitno Hasan Maksum Hasibuan, Pendi Hasnidar Hasnidar Hayati Hayati Hayati Palesa HAYU YOLANDA UTAMI Helfi Helfi, Helfi Hendik, Ach. Heni Pujiastuti Henni Fitriani Heppy Purbasari Herlina Suciati Herlindah, Herlindah Hidayanti, Nur Hidayat, Sopian Hikalmi, Hikalmi Hilvita, Hilvita Hima, Anindha Nidhomil Hiu, Ho Ngoc Ida Ayu Putu Sri Widnyani Ida Nuryana, Ida Idayanti, Mira Idham Lakoni Ilyas Renreng IMAM MUSTOFA Imelia Faradiza Imron Arifin Indera, Edi Indri Miswar Inul, Inul Iqbal Arrosyad, Muhammad Iqbal Maulana Ira Dama Yanti Ira Yudistira Irianto, Mochamad Fariz Irma Irma Tyasari Irmayanti Iryanti, Elma ISKANDAR Islamiati, Rina Nurhasanah Isra, Muhammad Istahara, Istahara Isti, Istiqomah Faiz Iswantir M Jakandar, Lalu Iwan Eko Januarto, Januarto Jasmienti, Jasmienti Jauhari, Zev Al Jauharoh, Arini Judijanto, Loso Juliansyah Roy Julina, Sinta Julmaida, Gulfa Jusuf Bachtiar Juwani, Juwani Kalsum, Afif Umi Kalsum, Rahmi Ummi Kashardi, Kashardi Keban, Sirilius YPH Keumala, Syafia Aisyah Khotibul Umam Kisno Umbar Kristian, Deddi ku, Kuzairi Kurnia Rina Ariani Kusmidi, Henderi Kusuma Wijayanto Lastari, Fetty Lateh, Ayup Latifah, Haniyatul Laura Masmia Putri Linda Handayani, Linda Lukman Hakim Luluk Sudarsini, Anila Luther Sule Luther Sule . M. Imamuddin Ma'arif, Ilal Maharani Anjasani, Putri Mahdalena Mahdalena Maisaroh Maisaroh Mangole, Robet Mardiana Mardiana Mardiana, Ana Mareta Kemala Sari Marini Bravikawati Markoni Markoni Marpu'ah, Eva Maryana Maryana, Maryana Masruchin Masrurotul Mahmudah, Masrurotul Mas’ud, Riduan Maulana, Muhammad Adya Mauliyah, Nur Ika Mawaddah, Nurul Mawahib, Moh. Abil MIFTAHUL JANNAH Milantara, Noril MISWAR MISWAR Mochtar, Andi Amijoyo Moh. Dannur, Moh. Dannur Moh. Mukri Mowafg Abrahem Masuwd mubarak, azhar aras Mufid, Muhammad Mufid Muhaddis, Muhaddis Muhammad Abdul Aris Muhammad Afif Muhammad Akmal Muhammad Arnando Muhammad Isnaini Muhammad Isra Muhammad Rafi’ Abrar Fauzi Muhammad Syahid . Muhammad, Al Fadil Mujiyati Mukti, Abd Muliawati, Ida Munawar, Deni Abdul Mursidi, Moh. Murtadha, Murtadha Mutafarida, Binti Mutiara, Intan Muwafiqoh, Arisatul N. Nazaruddin Nabilah, Bilqis Firyal Nadillah, Fildzar Mahariah Nafisa, Lidiya Nais Zahrotul Aulia Nanda Pratiwi, Dyah Ayu Novia Narny, Yenny Narwadan, Theresia Nolda Agnes Naser, Muhammad Nikman Nashirotun Nisa Nurharjanti Nasruddin Azis Nasruddin Azis . Nasrulloh, Rifki NATALIA, CAROLINE Ni Wayan Sridani Ningsih, Riza Wati Silvia Nofra Masdaf Nofrizal Noviana, Riri Novita Lestari, Novita Novitasari, Nastiti Nur Apriliani, Zahra Nur Hasanah Nuraini Fatmi, Nuraini Nurhasnah Nurhasnah Nuriman, Nuriman Nurin Rochayati Nurjaman, Muhamad Iman Nurkhalis Nurkhalis Nurmaliyah, Yayah Nurmasyahyati, Nurmasyahyati Nurul Ulfatin Nurul Widyawati Islami Rahayu Nurwijayanti Okka Adittio Putra Oktaviana, Ninda Dwi Ovi Itsnaini Ulynnuha Panusunan, Panusunan Pardini, Aan Soka perkasa, surya rimba Pitaloka, Fajar Pranatha, Hananda Fitra Prasetyo, Arya Aldiyanto Prawati, Elis Prihatin Sulistyowati, Prihatin Priyono, Dedit Purwanto, Wawan Purwoko Purwoko Puspita, Veny Putra, Nusa Ekasyah Putri, Mailian Putri, Melliza Putri, Nofembra Putriana, Hasna Fausi R. Anastasia Endang Susilawati Raden Mohamad Herdian Bhakti Rahma Wira Nita Rahmadika, Dhevario Rahmi, Ghina Rahmiati Rahmiati Raihana, Raihana Rajuddin Rajuddin Ramadhani, Nilam Ramadhani, Syahfani Novia Ranggis, Imam Patria Ratih Pratiwi Ratna Devi Ratna Farida Reinold, Albert Rendi Revalin Herdianto Rhaeny, Rhaeny Ribut Wahyu Eriyanti Ridha, Ahmad Sidiq Ridha, Muttaqin Al Ridwanudin, Dindin Rifa'i, Khamdan Rifa’i, Rifa’i Rika, Rika Rinaldi Ekaputra Riri Aprilia Putri Rizliana, Anisa Silva Rizqa, Nur Luthfi Rofiki, Ahmad Rohmadi Rohmadi Rohmat Widiyanto Rokhmat Subagiyo Room, Akhbar Ilmiah Rosa Dwi Wahyuni Rosi, Fauzi Fathur Rosmala Nur Ruddy Kurniawan Rudi Kurniawan Rusadi, Bobi Erno Rustan Tarakka Sabrina, Iputa Leyha Saebani, Beni Ahmad Safrida Safrida Said Alwi, Said Saiful Bahri Saiful Basri, Saiful Salsabila, Salsabila Salsabila, Unik Hanifah Samaluddin, Samaluddin Samjar, Wahyu Ayalon Samsul Ar, Samsul Ar Saputra M, Dendi Adi Saputra, Ajat Saputra, Edriagus Saputra, Kevin Saki Sar'i, Muhammad Sari, Yuliana Puspita Satria, Rachmat Setiady, Dicky Setianingrum, Nurul Setiyowati, Supami Wahyu Setyawan, Rai Rake Shidiq, Sapiudin Shofa, Gheitsa Zahira Sholichin, Agil Amirus Sidi, Redyanto Simamora, Afri Wijaya Simatupang, Septian Sintia Safrianti Sirajuddin M Sirajuddin Sirajuddin Siska Martha Sari Siti Khadijah Siti Mutmainah Siti Nur Annida Siti Sanisah Situngkir, Andreas Henfri Sofiah Sofiah Sofian, Abu Sofkhatin Khumaidah Sri Hariyani Sri Rejeki Sri Waluyo Sriyanti, Roza Subhan Subhan Subkhan Subkhan Subrata, Eko Sudjana, Krisna Sugeng Riyanto Sugeng Santoso Suheity, Syika Rahma Sukamto, Nur Suprianto Sukino Sukino Sukrang Sukrang, Sukrang Sulaeha Sulaeha, Sulaeha Sulfan, Sebastian Sundari, Eky Ayu Sundari, Sri Supriyadi Supriyadi Susanti, Ni Made Dewi Susanto, Is Susi Yusrianti, Susi Susiyanto Susiyanto, Susiyanto Suwanti, Vivi Syahrina Noormala Dewi, Syahrina Noormala syahrul, muhammad Syaifuddin, Nur Afni Takdir, Riyan Abdillah Tamrin, Tamrin Tatik Retno Murniasih Taufik, Taufik Al Amin Tedy Kurniawan, Tedy Teguh Haria Aditia Putra Tejo Waskito Tibr, Tuhfah Ummu Tomi Hidayat, Tomi Tommi Yuniawan Tony Yulianto Toyeb, Muhammad Tresnayadi, Budi Tri Suryaningsih Triyantoro, Andri Umi Habibah ummulkhairy Vikri, Maryoven Hani Wa Nuliana Wadi, Fajrul Wahdi Sayuti Wahyu Abdul Jafar Waskito, Tejo Wati, Salmi Wedra Aprison Wiransyah, Akmal Wirasmo, Syakhira Garthakusuma Wiwik Sri Widiarty Wulandari, Diana Wulandari, Wira Dhika Tri Wulanningtyas, Nova Dyah Yamin, Muh Yanti, Rahma Yelna Yuristiary Yenti, Zulhilda Yudisky, Yudisky Yufriadi, Ferdi Yuli Ifana Sari, Yuli Ifana Yulianti & Ninik Indawati Hartatik Yusep Mulyana Yusuf Sobri, Ahmad Yuswardi yuswardi, Yuswardi Zahro, Fatmawati Zaidir, Zaidir Zainal Zainal Zaini , Ahmad Zainuddin, Zulfa Zularnaini, Zulkarnaini Zulkilfli Djafar .