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All Journal Jurnal Media Informasi Manajemen Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Bahtera Inovasi International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Ekonomi International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceedings of The International Conference on Business and Economics E-Prosiding Seminar Nasional Manajemen dan Akuntansi STIE Semarang (SENMAS) Harmoni Economics: International Journal of Economics and Accounting
Isfenti Sadalia
universitas sumatera utara
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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ANALISYS OF FACTORS THAT INFLUENCENON-MUSLIM CUSTOMERS' DECISION TO USE BANK SINARMAS SYARIAH MEDAN BRANCH Elsa Noviliani Syarif Emil; Endang Sulistya Rini; Isfenti Sadalia
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.19583044

Abstract

In the aspect of Sharia banking knowledge, it was found that customers only know that saving in Sharia banking, especially at Bank Sinarmas Syariah Branch Offices, will get benefits from the profit sharing system (not from interest/riba) while for the operational system of Sharia banking itself, the majority of customers do not know. This is also in line with the knowledge of customers who mostly only know Sharia products such as: murabahah and mudharabah while other products customers do not know. The objectives of this study are to: 1) Analyze the influence of Location on Customer Decisions to Save at Bank Sinarmas Syariah Medan Branch, 2) Analyze the influence of Service Quality on Customer Decisions to Save at Bank Sinarmas Syariah Medan Branch, 3) Analyze the influence of Administrative Profits on Customer Decisions to Save at Bank Sinarmas Syariah Medan Branch,4) Analyze the influence of Knowledge on Customer Decisions to Save at Bank Sinarmas Syariah Medan Branch, 5) Analyze the influence of Products on Customer Decisions to Save at Bank Sinarmas Syariah Medan Branch, 6) To Analyze the influence of Promotions on Customer Decisions to Save at Bank Sinarmas Syariah Medan Branch and 7) Analyze the influence of Location, Service Quality, Benefits, Knowledge, Products, and Promotions on Customer Decisions to Save at Bank Sinarmas Syariah Medan Branch. The research was conducted at the Sinarmas Syariah Medan Branch Office, Jalan Iskandar Muda No. 33, Medan.
THE FACTORS AFFECTING TRANSFER PRICING DURING COVID-19 WITH PROFITABILITY AS A MODERATING VARIABLE Jasmine; Fahmi Natigor Nasution; Isfenti Sadalia
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 2 (2026): April
Publisher : CV. Radja Publika

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

Abstract

The purpose of this study is to examine and analyze whether tax rates, exchange rates, bonus mechanisms, and leverage affect transfer pricing, with profitability as a moderating variable, in healthcare subsector companies listed on the Indonesia Stock Exchange during COVID-19 period and the post-COVID-19 period. The research data were collected through documentation techniques by accessing secondary data from the official website of the Indonesia Stock Exchange. The sampling method used was purposive sampling. Hypothesis testing was conducted using moderated regression analysis. The results show that during the COVID-19 period, tax rates, bonus mechanisms, and leverage have an effect of transfer pricing. In addition, profitability is able to moderate the effect of tax rates on transfer pricing but does not moderate the other variables. In the post-COVID-19 period, tax rates and leverage affect transfer pricing, whereas exchange rates and bonus mechanisms do not have a significant effect. Furthermore, profitability is not able to moderate the effect of any variables on transfer pricing in the post-COVID-19 period.
Co-Authors Agustina Dian Putri Manurung Beby Karina Fawzeea Sembiring Clara Anggraini Sirait Elsa Noviliani Syarif Emil Endang Sulistya Rini Erlina Erlina Fahmi Natigor Nasution Indawati Lestari Isma Dewi Br. Panjaitan Jasmine Nazaruddin Nazaruddin Nisrul Irawati Pratiwi, Risdy Absari Indah Prihatin Lumbanraja Rahmad Zulhiansyah Simatupang Rintan Nilaywati Robert Rico Marpaung Sutarman Sutarman syahyunan syahyunan Yafika Apriliza Yolanda Tanika