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All Journal Indonesian Journal of Economics and Bussiness Jurnal El-Riyasah : Jurnal Kepemimpinan dan Administrasi Marwah: Jurnal Perempuan, Agama dan Jender Jurnal Al-Iqtishad Jurnal ASET (Akuntansi Riset) Jurnal Pemberdayaan Masyarakat Al-Kharaj: Journal of Islamic Economic and Business PEKBIS Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah
Leny Nofianti
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Religion Humanities Economics, Econometrics & Finance Education Library & Information Science Social Sciences Other

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Pengaruh Pertumbuhan Penjualan, Intensitas Modal dan Manajemen Laba Terhadap Beban Pajak Penghasilan dengan Moderasi Kemampuan Manajerial Khairani, Nikmah; Nofianti, Leny
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 21 No 2 (2024): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v21i2.620

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, intensitas modal dan manajemen laba terhadap beban pajak penghasilan dengan kemampuan manajerial sebagai variabel moderasi pada perusahaan sektor industri pengolahan sub sektor industri kret, barang dari karet dan plastik yang terdaftar di BEI. Populasi dalam penelitian sebanyak 15 perusahaan dengan sampel penelitian sebanyak 11 yang di diperoleh dengan menggunakan teknik purposive sampling dengan periode penelitian 2019-2022. Analisis data penelitian ini menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) dengan bantuan SmartPLS 3. Hasil penelitian menunjukkan bahwa pertumbuhan penjualan dan intensitas modal berpengaruh dan signifikan terhadap beban pajak penghasilan. Sedangkan manajemen laba tidak berpengaruh terhadap beban pajak penghasilan. Hasil lain kemampuan manajerial tidak mampu memoderasi hubungan antara pertumbuhan penjualan, intensitas modal dan manajemen laba terhadap beban pajak penghasilan.
Transformasi Pembelajaran Fikih dengan Metode Simulasi : Studi pada Siswa Kelas IV MI Nurul Huda Manyarejo Leny Nofianti
Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah Vol. 1 No. 4 (2024): Desember: Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/hidayah.v1i4.798

Abstract

This study aims to determine the efforts of teachers in increasing students' interest in learning the subject of fiqh through the application of simulation methods in class IV MI Nurul Huda Manyarejo. This study uses a descriptive qualitative approach with a focus on the implementation of simulation methods in the learning process. The formulation of the problem in this study includes: (1) what are the steps in implementing the simulation method in increasing students' interest in learning, (2) how is the quality of the simulation method in fiqh lessons, and (3) what are the supporting and inhibiting factors in implementing the method. The data analysis technique uses an interactive analysis model which includes the stages of data collection, data reduction, data presentation, and drawing conclusions. The research procedure was carried out through four stages, namely pre-field, data collection in the field, data analysis, and preparation of research reports. The results of the study showed that the simulation method was able to create a more enjoyable and less boring learning atmosphere, thus increasing the enthusiasm and enthusiasm of students, especially when studying fiqh material such as the zakat chapter. The teacher succeeded in arousing students' interest in learning through an interactive and applicable approach. Thus, the simulation method is considered an effective learning strategy in increasing students' interest in learning the subject of fiqh.
The Influence of Sharia Financial Literacy, Gold Price Fluctuations, Risk Perception and Culture on Customer Decisions to Choose Gold Installments at Bank Syariah Indonesia KC Padangsidimpuan Miftahul Janna Ritonga; Leny Nofianti; Hariza Hasyim
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11510

Abstract

This study aims to analyze the influence of Islamic financial literacy, gold price fluctuations, risk perception, and culture on customers’ decisions to choose gold installment products at Bank Syariah Indonesia KC Padangsidimpuan. The study was motivated by the increasing use of gold installment products despite fluctuations in gold prices, as well as the strong cultural values that influence gold ownership within the community. This research employed a quantitative approach with a sample of 213 customers selected through purposive sampling from a population of 475 gold installment customers in 2025. Data were collected using questionnaires and analyzed through multiple linear regression with the assistance of SPSS Statistics 25. The results indicate that Islamic financial literacy, risk perception, and culture have a positive and significant effect on customers’ decisions, while gold price fluctuations have a positive but insignificant effect. Simultaneously, all independent variables significantly influence customers’ decisions to choose gold installment products. These findings suggest that customers’ decisions are influenced not only by economic and financial considerations but also by risk perceptions and cultural values embedded in society.
Co-Authors Andi Irfan Angrieta Denziana Aspan Ritonga Desrir Miftah Fani, Ulva Rahmah Febri Rahmi Hariza Hasyim Khairani, Nikmah Mahendra Romus Miftahul Janna Ritonga