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All Journal Jurnal Akuntansi Multiparadigma Milkiyah: Jurnal Hukum Ekonomi Syariah Jariyah : Jurnal Ilmu Akuntansi dan Keuangan Syariah Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Iqbal M. Aris Ali
Universitas Khairun
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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MEMAKNAI DISCLOSURE LAPORAN SUMBER DAN PENGGUNAAN DANA KEBAJIKAN (QARDHUL HASAN) BANK SYARIAH Iqbal M. Aris Ali
Jurnal Akuntansi Multiparadigma Vol 3, No 2 (2012): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (714.947 KB) | DOI: 10.18202/jamal.2012.08.7154

Abstract

Abstract: Interpreting Sources and Uses of Benevolent Fund (Qardhul Hasan) of Syariah Banks Disclosure. The research was carried out in Bank Muamalat Indonesia Cabang Ternate and Bank Syariah Mandiri Cabang Ternate. Informants were Shariah bank managers, and academicians. Data triangulation is also used. Non-positivistic approach with symbolic interaction and God Trilogy teaching are utilised as methodology. Findings suggest that the Sources and Uses of Qardhul Hasan Funds diclosure is interpreted as: (1) goodness, (2) balance, and (3) education. Sources and Uses of Qardhul Hasan Funds disclosure is an action of sincerity to explain social fund information based on truth with competencies and attitude to maintain trust for the good of entity and people.  Abstrak: Memaknai Disclosure Laporan Sumber dan Penggunaan Dana Kebajikan (Qardhul Hasan) Bank Syariah. Penelitian ini dilaksanakan di Bank Muamalat Indonesia Cabang Ternate dan Bank Syariah Mandiri cabang Ternate. Informan yang digunakan adalah manajer bank syariah dan para akademisi. Triangulasi data digunakan. Pendekatan nonpositivistik dan Trilogi Ketuhanan digunakan sebagai metodologi. Temuan penelitian menunjukkan bahwa pengungkapan Sumber dan Penggunaan Dana Kebajikan dapat dimaknai sebagai: (1) kebaikan, (2) keseimbangan, dan (3) pendidikan. Pengungkapan sumber dan penggunaan dana kebajikan adalah suatu tindakan ketulusan untuk menjelaskan informasi dana sosial berdasarkan kebenaran dengan kompetensi dan sikap untuk memelihara kepercayaan untuk kebaikan entitas perusahaan dan masyarakat.
PERILAKU OPORTUNISTIK CREATIVE ACCOUNTING DAN UPAYA MENGINTERNALISASI NILAI ETIKA: SUATU KAJIAN PSIKOLOGI Iqbal M. Aris Ali
Jurnal Akuntansi Multiparadigma Vol 1, No 1 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.709 KB) | DOI: 10.18202/jamal.2010.04.7081

Abstract

Conflict analysis as described in agency theory shows that asymetric information could occur. Information given to the principal might be sorted out in order to secure agents’ interests. This behavior is called oportunisitic behavior that encourages the practice of earnings management. To predict and explain opportunistic behavior, Watts and Zimmerman formulate three hypotheses: (1) bonus plan hypotheses, (2) debt covenant hypotheses, and (3) the political cost hypotheses. Research results based on these hypotheses prove that the practice of earnings management is more likely to be done without regard to principles of ethical values. By using cognitive and humanistic psychology, such as the Theory of Reasoned Action (TRA), and the Theory of Planned Behavior (TPB)) the motive for opportunistic behavior could be explained and ethical behaviour that are influenced by social norms such as religions could be reconstructed. If individual feels that opportunistic behavior is contrary to religious norms and rules (GAAP /PSAK) then he will refuse to behave opportunistically. The rules of accounting policies that provide the opportunity for agents to select based on merit, enable rationalization of the opportunistic behavior as a self reaction mechanism that could justify the behavior as efforts to protect from external threats.
Pengelolaan Pajak Di Industri Food And Beverage: Peran Fixed Asset Intensity, Corporate Governance, dan Corporate Social Responsibility Iqbal M. Aris Ali; Sulastri Surita
Jariyah: Jurnal Ilmu Akuntansi dan Keuangan Syariah Vol. 1 No. 2 (2024)
Publisher : Program Studi Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jariyah.v1i2.3139.126-148

Abstract

The purpose of this research is to analyze the effect of fixed asset intensity, Corporate Governance and Corporate Social Responsibility on tax management. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample in this study were 76 companies, which were taken using a purposive sampling technique. The statistical test tool used is panel data regression analysis using eviews. The results of this study found that the Board of Commissioners has a positive effect on tax management while the Intensity of Fixed Assets, Independent Commissioners, Board of Commissioners and Directors Compensation, and Corporate Social Responsibility have no effect on tax management.
Transfer Pricing, Bagaimana Pengaruh Perencanaan Pajak, Tunneling Incentive, Aset Tidak Berwujud, Persentase Komisaris Independen dan Debt Covenant? Rizwan S Jama; Iqbal M. Aris Ali; Fitriani Sardju
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 5 No. 1 (2024): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v5.i1.p320-335

Abstract

The aim of this research is to examine tax planning variables, tunneling incentives, intangible assets, the portion of independent commission agents and debt arrangements that influence transfer prices. The research object is a manufacturing company listed on the Indonesian Stock Exchange. The sample was 50 companies, selected using purposive sampling techniques. Secondary data sources using multivariate linear regression analysis techniques. The research results show that tunneling incentives have a positive effect on transfer prices. Tax planning, intangible assets, percentage of independent commission agents and debt arrangements have no effect on transfer pricing.
Social Capital, Accountability, and Rural Waqf Governance: A Proposed Model for Sustainable Community-Based Waqf Management Sitti Mukarramah; Iqbal M. Aris Ali; Basirun Ningsih; Rosita Alting; Akhmad Roja Badrus Zaman
Milkiyah: Jurnal Hukum Ekonomi Syariah Vol. 5 No. 2 (2026): Milkiyah: Jurnal Hukum Ekonomi Syariah
Publisher : Sekolah Tinggi Agama islam Negeri Majene

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

Abstract

This study examines rural waqf governance developed through informal mechanisms grounded in trust, social capital, and community-based practices in Woka Jaya Village, East Halmahera. The study aims to formulate an integrated rural waqf governance model that explains how spiritual values, local social relations, asset utilization, and accountability practices interact in sustaining waqf management. Using an interpretive qualitative case study, the research involved eight purposively selected informants representing waqif, nazhir, beneficiaries, and the village government. Data were collected through in-depth interviews, participant observation, and document review, then analyzed thematically through data reduction, theme coding, data presentation, and interpretive conclusion drawing, supported by source and method triangulation. The findings show that waqf governance is shaped by the values of trustworthiness, worship, mutual cooperation, deliberation, and confidence in religious leaders. Waqf assets are utilized in the form of land for religious and educational facilities, coconut plantation benefits for social and religious financing, and community labor for collective activities. Downward accountability is practiced through oral transparency, direct communication, community forums, and deliberative decision-making, although legal formalization, documentation, financial recording, and administrative continuity remain limited. The study proposes a Social Capital-Based Integrated Rural Waqf Governance Model comprising six dimensions: spiritual values, social capital, nazhir legitimacy, transformation of local assets, downward accountability, and modern institutional reinforcement. The study contributes theoretically by positioning social capital as a governance mechanism and contributes practically by emphasizing the need to integrate local values with asset legalization, documentation, transparent reporting, nazhir professionalization, and gradual digital accounting for sustainable rural waqf management.
Co-Authors Akhmad Roja Badrus Zaman Basirun Ningsih Rizwan S Jama Rosita Alting Sardju, Fitriani Sitti Mukarramah Sulastri Surita