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All Journal Dimas: Jurnal Pemikiran Agama untuk Pemberdayaan Among Makarti Al-Ahkam Jurnal Penelitian Ekonomi dan Bisnis QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Jurnal Suara Keadilan Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Equilibrium: Jurnal Ekonomi Syariah Al Iidara Balad : Jurnal Administrasi Negara Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi dan Bisnis Islam Aktsar: Jurnal Akuntansi Syariah Quality BISNIS : Jurnal Bisnis dan Manajemen Islam
Nor Hadi
STIE AMA Salatiga
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Islamic Education Management: The Development of Sharia Accounting Practicum Teaching Materials Citradewi, Adelina; Hadi, Nor; Ahmad, Sarimah
QUALITY Vol 13, No 1 (2025): QUALITY
Publisher : Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/quality.v13i1.31204

Abstract

The limited literature on Sharia accounting practicums in Indonesia that align with Sharia financial accounting standards is a phenomenon of significant concern. The Sharia Accounting Practicum course is a compulsory course for students in the Sharia Accounting Study Program at UIN Sunan Kudus and several other religious universities within the Ministry of Religion. This study aims to develop a learning product in the form of Sharia Accounting Practicum teaching materials using the research and development (R&D) method. The subjects of this study were students in the Sharia Accounting Study Program at UIN Sunan Kudus who had taken the Sharia Accounting Practicum Course. Material experts and media experts among the faculty served as validators to assess the feasibility of the teaching materials. This study used a questionnaire to collect data. Qualitative descriptive analysis was used to analyze the data through data presentation and verification. The validity and effectiveness analysis of the respondents as a whole yielded a result of 88.3%. Based on these results, it can be concluded that the teaching materials are highly feasible for use in the learning process.
PERAN BIAYA SOSIAL TERHADAP PENINGKATAN KINERJA SOCIAL RESPONSIBILITYPADA PERUSAHAAN INDUSTRI MANUFAKTUR LISTED DIBURSA EFEK INDONESIA Hadi, Nor
IQTISHADIA Vol 10, No 2 (2017): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v10i2.2609

Abstract

This article examining the relationship between social cost (environment, energy, community, employee, and consumen) and social performance in 62 companies representing manufacture industries in Indonesia Stock Exchange. Social cost and social performance were capture from responden are CEO by survey. Data analysis by multivaried regression. Results suggest that legitimacy theory may be an explanatory of social responsibility practice. Statistical testing results enviromental cost are significant related social performance. While, the social cost (environment, energy, employee, and consumen) staistics test result are significant related social performance.
Is CSR Assistance Effective for Islamic Based Community Development in Indonesia? Hadi, Nor; Baihaqi, Jadzil
IQTISHADIA Vol 13, No 2 (2020): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v13i2.7911

Abstract

This article strives to examine which CSR assistance factors are effective in helping to alleviate the burdens of a community who lives near a cement site. The CSR factors are developed from underlying intens of Islamic law (maqasid al-sharia). The CSR activities which are done by the company towards the community residing near the site are in the form of community development and partnerships. This study was conducted in a community residing around a mine. Primary data were utilized. The data were retrieved with a survey technique, and 97 respondents were retrieved. Meanwhile, the data were analyzed by using a factor analysis. The analysis results depict that there are 6 kinds of education assistance in the CSR programs, where assistance in establishing free schools is not effective enough because it is used for employees’ children, while they comprise a very small portion of the community. There are 20 CSR health programs for the community, while the only one that is not very effective is the HIV prevention program, because the company does not implement an HIV prevention program for the community. There are 12 CSR programs for the environment, in which all of the programs are considered to be effective for the community. There are 6 CSR socio-religious programs, while only 2 of them are considered as not being effective, which are the holiday and animal sacrifice assistance. There are 4 CSR programs for public infrastructure, in which all of the programs are effective to alleviate the community’s burdens. There are 2 CSR programs for national holidays, in which all of the programs are effective for the community. There are 5 socio-cultural CSR programs, in which 2 of the CSR programs are considered to not be effective, which are the arts and culture mentoring as well as arts and culture festival assistance. There are 7 CSR programs for youth and sports activities, which are all considered effective for the community. There are 4 other CSR programs for social assistance, in which 2 of the programs are viewed as being ineffective, which are the retirement home and death assistance. There are 4 CSR programs for rotating fund assistance for SMEs, which are all deemed effective for the community. There are 3 CSR programs for managerial assistance for SMEs, in which 1 program is thought to be ineffective, which is the record keeping and accounting training program. There are 3 CSR programs for marketing assistance for SMEs, which are all considered effective for SMEs.
Firm Characteristic, Islamic Corporate Social Responsibility, and Implementation of Environmental Management Accounting (EMA) Afifah, Ni’mah Nur; Hadi, Nor; Citradewi, Adelina
IQTISHADIA Vol 16, No 2 (2023): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v16i2.23063

Abstract

This article aims to empirically examine the effect of industry sensitivity, public ownership, and Corporate Social Responsibility (CSR) on the implementation of Environmental Management Accounting (EMA). The three independent variables test the contingency theory in the form of a contingent or contextual variable relationship in encouraging the implementation of the EMA. This study uses secondary data to collect data using the documentation method in the annual report and sustainability report in 2021. The sample was determined using purposive sampling, consisting of 46 manufacturing firms in the basic and chemical industries, mining, and consumer goods industries registered at the Indonesia Stock Exchange (IDX). Data processing employs Ordinary Least Squares (OLS). The results showed that two of the three hypotheses were rejected, namely, industry sensitivity (H1 ) and public ownership (H2 ), indicating no effect on EMA, while Islamic Corporate Social Responsibility (ICSR) (H3 ) indicated an influence on EMA. The test results imply that contingencies considerations in the form of high-cost ICSR alignments and not necessarily recommendations in conventional accounting recognition encourage the implementation of EMA. It is necessary to determine the suitability of the contingency variables in encouraging the implementation of the EMA.
Dampak Trade War Amerika Serikat VS China Terhadap Saham Syariah di Bursa Efek Indonesia Hadi, Nor; Malikhah, Aminatul; Alfie, Atieq Amjadallah
EQUILIBRIUM Vol 8, No 2 (2020): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v8i2.8047

Abstract

This study aims to determine the impact of the United States VS China trade war events on the performance of islamic stocks on shares incorporated in the index JII 2018 period by looking at the market reaction using 3 measurement proxies namely abnormal returns, trading volume activity and bid-ask spread . This research uses a quantitative approach with secondary data taken from www.idx.co.id. The population in this study is all shares included in the JII index. Data collection techniques in the study used documentation. While the data analysis technique uses the Wilcoxon signed rank test. The results of this study indicate that (1) there is no significant difference in average abnormal return (AAR) before and after trade war on the JII index; (2) there is a significant difference in average trading volume activity (ATVA) before and after the trade war on the JII index; (3) there is no significant difference in bid-ask spread (BAS) before and after the trade war on the JII index.
Tax Avoidance: Peran Karakter Auditor Menekan Munculnya Tax Avoidance (Kasus Pada Perusahaan yang Tergabung dalam JII70 Tahun 2021) Rosalina, Lisa; Hadi, Nor
AKTSAR: Jurnal Akuntansi Syariah Vol 6, No 1 (2023)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v6i1.20383

Abstract

The research is intended to test the effect of auditor characteristics (audit specialization, audit tenure, audit opinion and audit fees) on tax avoidance empirically. Testing this research has a fundamental essence, namely testing agency theory in the form of economic rational content in taxation so that it creates motivation to carry out tax avoidance. This research was conducted at companies that are members of the Jakarta Islamic Index (JII70) in 2021. The data is in the form of secondary data collected by documentation procedures. The total population of the study was 81 companies, the number of samples was 44 companies, and the sampling technique used was purposive sampling. To analyze the data using ordinary least squares. The results showed that two of the four hypotheses were accepted: audit specialization and audit fees significantly affected tax avoidance. However, audit tenure and audit opinion have no significant effect on tax avoidance. Observing the results of this hypothesis implies that in accordance with the rules of agency theory, economic rational strength creates tax avoidance motivation to defend the company's interests.
Pengaruh Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Hadi, Nor; Mahmudah, Umi
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5222

Abstract

This article explains the results of empirical research on the effect of service quality represented by tangible, reliability, responsiveness, assurance, and empathy variables in encouraging taxpayer behavior to comply with tax obligations. In line with the rules of quality service theory, the dimensions of quality service are satisfaction explanations which are triggers for taxpayer compliance. The research was conducted at the Tax Service Office, and the respondents were taxpayers, both individual and corporate taxpayers. The number of respondents is 89 people out of 100 people who were targeted for research. Sampling using the random sampling method. Data were analyzed using multiple linear regression. The results show that three variables do not significantly affect taxpayer compliance in carrying out tax obligations, namely tangible, reliability and assurance. This is because there are still contingency factors that are considered and conditioned included in the model. These contingency factors are in the form of both the contextuality that is on the side of the tax employee, as well as the background, motives and special conditions of the taxpayer. Meanwhile, two variables show significant, there are reliability and empathy.
Transfer Pricing: Praktik Strategis atau Manipulasi pada Perusahaan Jakarta Islamic Index Nafisatun, Siti; Hadi, Nor
AKTSAR: Jurnal Akuntansi Syariah Vol 8, No 1 (2025)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v8i1.31765

Abstract

Transfer pricing merupakan isu strategis dalam perpajakan global yang sering dimanfaatkan untuk meminimalkan beban pajak melalui pengalihan laba antar pihak yang memiliki hubungan istimewa. Penelitian ini bertujuan untuk menguji pengaruh pajak, mekanisme bonus, dan tunneling incentive terhadap keputusan transfer pricing pada perusahaan yang terdaftar dalam Jakarta Islamic Index (JII) selama periode 2023-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian kausalitas. Sampel terdiri dari 18 perusahaan selama dua tahun observasi, sehingga total data sebanyak 36 observasi. Data diperoleh dari laporan keuangan tahunan dan dianalisis menggunakan regresi data panel dengan bantuan software Eviews12. Hasil penelitian menunjukkan bahwa pajak dan mekanisme bonus tidak berpengaruh signifikan terhadap transfer pricing, sedangkan tunneling incentive berpengaruh signifikan. Hal ini menunjukkan bahwa konsentrasi kepemilikan dapat mendorong pengalihan kekayaan melalui praktik transfer pricing.
Pengaruh Emphaty, Tangible, Responsiveness, Kedisiplinan Pegawai Terhadap Kepuasan Masyarakat di Pemerintahan Desa Hadi, Nor; Tarwan, Ode
BISNIS Vol 6, No 2 (2018): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v6i2.4902

Abstract

This article explains the results of empirical testing of the theory of total quality service, that service quality in this study with tangible, responsiveness, empathetic, and disciplinary variables determines the level of community satisfaction. The concept is in line with the new paradigm in the management of government institutions, including the village government as outlined in the policy of Bureaucratic Reform. The study was conducted at the village government service office in Masohi District, Central Maluku. The number of respondents are 40 people, with a response rate of 95%. The survey was conducted by distributing questionnaires, namely researchers directly to the research location to spread questionnaires. Data is analyzed by using regression. The results showed that based on alpha 5% the empathetic, tangible and disciplined variables had a significant positive effect. Meanwhile, the responsiveness variable shows no significant effect. The results of this study mean that even though responsiveness does not have a significant effect, but see the value of R square 0.892 means that all independent variables can explain as much as 89% of the dependent variable.
Pengaruh Komisaris Independen, Komite Audit, Kualitas Audit dan Political Connection terhadap Agresivitas Pajak Fauziyah, Shifa; Citradewi, Adelina; Hadi, Nor
Jurnal Ekonomi dan Bisnis Islam Vol 4, No 2 (2026)
Publisher : Institut Agama Islam Negeri Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/jebisku.v4i2.5044

Abstract

AbstractThis study aims to obtain empirical evidence regarding the influence of independent boards of commissioners, audit committees, audit quality, and political connections on tax aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange in 2023. This study used a quantitative approach, with a population of 486 manufacturing companies listed on the IDX in 2023. The sample was drawn using a purposive sampling technique, resulting in 210 companies meeting the criteria. Data collection used documentation techniques from company financial reports, and the analysis technique used was multiple regression analysis. The results show that independent boards of commissioners have no significant effect on tax aggressiveness, audit committees have a negative and significant effect on tax aggressiveness, audit quality has a negative but insignificant effect on tax aggressiveness, and political connections have a negative and significant effect on tax aggressiveness. This study contributes to the development of agency theory and upper echelon theory in the context of taxation, and provides recommendations for regulators and companies in designing effective governance policies to reduce tax aggressiveness.Keywords: Independent Commissioner; Audit Committee; Audit Quality; Political Connection; Tax Aggressiveness. AbstrakPenelitian ini bertujuan untuk mengetahui bukti empiris mengenai pengaruh dewan komisaris independen, komite audit, kualitas audit, dan political connection terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2023. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi seluruh perusahaan manufaktur yang terdaftar di BEI tahun 2023 sebanyak 486 perusahaan. Sampel diambil dengan teknik purposive sampling dan diperoleh 210 perusahaan yang memenuhi kriteria. Pengumpulan data menggunakan teknik dokumentasi dari laporan keuangan perusahaan, serta teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa dewan komisaris independen tidak berpengaruh signifikan terhadap agresivitas pajak, Komite audit berpengaruh negatif dan signifikan terhadap agresivitas pajak, Kualitas audit berpengaruh negatif tetapi tidak signifikan terhadap agresivitas pajak dan political connection berpengaruh negatif dan signifikan terhadap agresivitas pajak. Penelitian ini memberikan kontribusi bagi pengembangan teori keagenan dan teori upper echelon dalam konteks perpajakan, serta memberikan rekomendasi bagi regulator dan perusahaan dalam merancang kebijakan tata kelola yang efektif untuk menekan praktik agresivitas pajak.Kata kunci: Komisaris Independen; Komite Audit; Kualitas Audit; Political Connection; Agresivitas Pajak.
Co-Authors Abdullah, Shodiq Adelina Citradewi Afifah, Ni’mah Nur Agus Triyani Ahmad, Sarimah Atieq Amjadallah Alfie Dewi, Adelina Citra Fatchurrohman, M. Ifada Retno Ekaningrum Jadzil Baihaqi Jayawarsa, A.A. Ketut Malikhah, Aminatul Muhamad Takhim Nafisatun, Siti Nur, Fatikha Rizqya Ratnawati, Zulfa Rosalina, Lisa Saiful Bahri Saiful Bahri Shifa Fauziyah Siti Raudah Subarkah Subarkah Suhita Whini Setyahuni Suparnyo Tarwan, Ode Tarwan, Ode Umar Chadiq Umi Mahmudah Urahmah, Nida