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All Journal Jurnal Akuntansi Multiparadigma Jariyah : Jurnal Ilmu Akuntansi dan Keuangan Syariah
Iqbal M. Aris Ali
Universitas Khairun
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance 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.
Co-Authors Sulastri Surita