Garuda - Garba Rujukan Digital

THE INFLUENCE OF RETURN ON ASSETS, LEVERAGE, SIZE, AND CAPITAL INTENSITY ON TAX AVOIDANCE Hendrik Maula; Muhammad Saifullah; Nurudin Nurudin; Faris Shalahuddin Zakiy
AFEBI Accounting Review Vol. 4 No. 1 (2019): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v4i01.223

This study aims to examine the effect of Return On Assets, Leverage, Size, and Capital Intensity to tax avoidance. The purpose of this study is to provide empirically evidance about the effect of Return On Assets, Leverage, Size and Capital Intensity to tax avoidance. The independent variables of this study are Return On Assets, Leverage, Size and Capital Intesity. The dependent variable is tax avoidance measured by Effective Tax Rate (ETR). The population in this study are 48 property and real estate companies listed in Indonesian Stock Exchange (IDX) in period of 2013–2017. Sample was collected by purposive sampling method, total 28 property and real estate companies were taken as study’s sample. Analysis method of this research used multiple regression. The result showed that the return on assets and leverage signifficant effect on the tax avoidance. While size and capital intensity does not signifficant effect of the tax avoidance. Keywords: Capital Intensity, Leverage, Return on Assets, Size, Tax Avoidance

Failure of Good Faith in Mediating Divorce Cases in Religious Court Muhammad Saifullah; Khoirul Anwar; Ali Murtadho; Ferry Khusnul Mubarok; Cecep Soleh Kurniawan
International Journal Ihya' 'Ulum al-Din Vol 26, No 1 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ihya.26.1.20313

Divorce mediation carried out outside the court (community) and within court, institutions has yet to be effective even though the government has issued a Supreme Court Regulation regarding mediation in court. The achievement of mediation success, which is still below 5%, has encouraged the Supreme Court to add an article on good faith (article 7, Supreme Court Regulation No. 1 of 2016) as a principle of mediation and the threat of sanctions for parties who do not have good faith. This study aims to reveal how the good faith clause is implemented in resolving divorce conflicts through mediation and sanctions for parties who do not act in good faith at the Pekalongan Religious Court. The data mining method was carried out through interviews with mediators, mediator judges at the Pekalongan Religious Court area, parties to the conflict, and experts in the field of mediation. Data mining was carried out through observational and documentation of domestic conflict studies. The collected data was analyzed through descriptive analysis. This paper concludes that (1) the principles of mediation have not been fully carried out in good faith in resolving divorce conflicts through mediation outside the court, so mediation fails and results in the neglect of protracted conflict issues, (2) mediation in the majority of courts lack of success due to internal and external factors, and (3) the mediator or mediator judge experiences difficulties in implementing sanctions against parties who do not have good intentions in resolving family conflicts. This research recommends that outsied of the court mediation be carried out by professional mediators who support the success of the mediation process in the justice system.

Survival of the Amanah Learning Center (ALeC) Institution in Realizing an ‘Kampung Inggris’ Muhammad Saifullah; Sayyidatul Fadlilah
At-Taqaddum Vol 14, No 1 (2022)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v14i1.19273

The housing complex around the campus is a laboratory for lecturers and students as the most effective embodiment of the tri dharma of higher education. This tri dharma is based on campus programs called environmental development, where the campus feels responsible for students living in villages around the campus. One pattern of bringing the campus world closer to the community is how to empower human resources around the campus. This article aims to describe the role of the State Islamic Religious College in empowering the Kampoeng Amanah Social Institution (Amanah Learning Center), a village whose mission is to make the village an English-language village. Research and service methods are carried out in a participatory manner, namely through social analysis of community potential and assisting them in realizing a language village pilot based on Islamic values. The assistance stages are through entrance, Diagnosis, Action Planning, Intervention, Evaluation and Reflection. The results of this research and service have brought about the reorganization of ALeC management based on a map of the human resource potential of Kampoeng Amanah who has a background in education, economics and religion. This assistance has also resulted in a sustainable ALeC program design and the implementation of these programs for ALeC's survival in creating a language village based on Islamic values.The housing complex around the campus is a laboratory for lecturers and students as the most effective embodiment of the tri dharma of higher education. This tri dharma is based on campus programs called environmental development, where the campus feels responsible for students living in villages around the campus. One pattern of bringing the campus world closer to the community is how to empower human resources around the campus. This article aims to describe the role of the State Islamic Religious College in empowering the Kampoeng Amanah Social Institution (Amanah Learning Center), a village whose mission is to make the village an English-language village. Research and service methods are carried out in a participatory manner, namely through social analysis of community potential and assisting them in realizing a language village pilot based on Islamic values. The assistance stages are through entrance, Diagnosis, Action Planning, Intervention, Evaluation and Reflection. The results of this research and service have brought about the reorganization of ALeC management based on a map of the human resource potential of Kampoeng Amanah who has a background in education, economics and religion. This assistance has also resulted in a sustainable ALeC program design and the implementation of these programs for ALeC's survival in creating a language village based on Islamic values.

Etika Bisnis dalam Islam: Dampak dan Analisis Jual Beli Thrifting: Etika Bisnis dalam Islam: Dampak dan Analisis Jual Beli Thrifting Firdiyanti, Shovia Indah; Saifullah, Muhammad; Muyassarah, Muyassarah; AR, Fuad Yanuar
OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah Vol. 5 No. 1 (2024): OIKONOMIKA : Jurnal Kajian Ekonomi dan Keuangan Syariah
Publisher : Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53491/oikonomika.v5i1.1176

Thrifting merupakan suatu aktivitas penghematan konsumsi suatu barang yang disematkan kepada barang-barang bekas impor. Praktik jual beli barang thrifting semakin menjamur di Indonesia akibat konsumsi masyarakat yang lebih mementingkan gaya hidup tanpa melihat berbagai dampak negatif yang ditimbulkan. Penelitian ini berfokus mengkaji dampak dan analisis jual beli thrifting menurut etika bisnis dalam Islam. Penelitian ini merupakan penelitian kualitatif dengan pengumpulan data melalui melalui metode studi pustaka dan dianalisis secara deskriptif analitis. Hasil penelitian menunjukkan bahwa dampak dari praktik jual beli thrifting di Indonesia adalah adanya kerugian yang dialami negara pengimpor, adanya kandungan thrifting yang berbahaya bagi kesehatan dan timbulnya kerusakan lingkungan. Jual beli thrifting impor dalam kajian ekonomi Islam juga dilarang akibat cideranya syarat sah jual beli dan melanggar etika bisnis islami. Barang thrifting merupakan barang ilegal sehingga tidak memenuhi ijab dan qabul, thrifting juga dapat membahayakan diri sendiri dan menimbulkan kerusakan lingkungan. Oleh karena itu dapat dikatakan bahwa jual beli barang thrifting impor hanya dapat mendatangkan kemudharatan. Adapun solusi yang dapat diberikan pada praktek jual-beli thrifting adalah meningkatkan rasa cinta pada produk dalam negeri, pengadaan sosialisasi mengenai bahaya mengkonsumsi barang bekas, pemberian subsidi ekspor kepada industri tekstil dan produk tekstil, pemberian sanksi bagi penjual maupun pembeli produk thrifting melalui regulasi yang responsif dan afirmatif oleh pemerintah Indonesia.

The Effect of Trust and Brand Image on Customer Retention with Customer Loyalty as Intervening Variables to Customers of Sharia Commercial Banks Ricadonna, Nadia Adriane; Saifullah, Muhammad; Prasetyoningrum, Ari Kristin
Jurnal Keuangan dan Perbankan Vol 25, No 2 (2021): April 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i2.5145

Sharia banking is currently facing a very competitive industry era. Customer retention is one of the phenomena confronted by Islamic banks in Indonesia. Therefore, the problem in this research is how to increase customer retention in the Islamic banking sector. This study also aims to test and analyze the effect of trust and brand image on customer retention with customer loyalty as an intervening variable. A total of 100 customer respondents who have saving accounts for more than five years at Sharia Bank filled out the questionnaire in this study. The collected data were processed using the Smart PLS program with measurements of the inner and outer model tests. The test results proved that trust, brand image, and customer loyalty positively and significantly affect customer retention in Islamic commercial banks. Meanwhile, indirect testing proved that the customer loyalty variable could mediate customer trust and retention variables. However, it is unable to mediate the brand image variables on customer retention. DOI : https://doi.org/10.26905/jkdp.v25i2.5145

Women’s Access To Justice: Mediation For The Victims of Domestic Violence In Central Java, Indonesia Sukendar, Sukendar; Saifullah, Muhammad; Sulistiyanto, Priyambudi; Rahman, Luthfi; Ulamai, A. Hasan Asy'ari
Samarah: Jurnal Hukum Keluarga dan Hukum Islam Vol 7, No 1 (2023): Samarah: Jurnal Hukum Keluarga dan Hukum Islam
Publisher : Islamic Family Law Department, Sharia and Law Faculty, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/sjhk.v7i1.9471

Most of women victims of domestic violence in Indonesia avoid criminal justice system in resolving their cases because criminal justice system gives financial, psychological, and social burdens for them. They accessed the Religious Court instead and other institutions that implements mediation to resolve their cases. This fact gives wider opportunity for mediation, which is a form of restorative justice system, to be a better alternative dispute resolution for domestic violence cases in Indonesia. Unlike retributive justice system that focuses on punishing the perpetrators, restorative justice system focuses on rehabilitation of the rights of the victims. This research explores mediation conducted by service providers for the victims of domestic violence in the Central Java Province, Indonesia. Data collected through interviews with judges, police, social workers, and religious figures from social organizations. This research found that mediation for the victims of domestic violence has been carried out by the services institutions for the victims of domestic violence both in the court and outside the court. However, not all mediations conducted properly as some mediators both in-court and non-court have not been trained on mediation. There is also a tendency among one service provider to proceed all cases of domestic violence in the criminal court while others want to proceed through mediation, which sparks some internal conflicts among them. This research enriches the literature on the services for the victims of domestic violence and provides some insights for alternative resolution for domestic violence cases in Indonesia and especially in Central Java.

Survival of the Amanah Learning Center (ALeC) Institution in Realizing an ‘Kampung Inggris’ Saifullah, Muhammad; Fadlilah, Sayyidatul
At-Taqaddum Vol. 14 No. 1 (2022)
Publisher : Quality Assurance Institute (LPM) State Islamic University Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/at.v14i1.19273

The housing complex around the campus is a laboratory for lecturers and students as the most effective embodiment of the tri dharma of higher education. This tri dharma is based on campus programs called environmental development, where the campus feels responsible for students living in villages around the campus. One pattern of bringing the campus world closer to the community is how to empower human resources around the campus. This article aims to describe the role of the State Islamic Religious College in empowering the Kampoeng Amanah Social Institution (Amanah Learning Center), a village whose mission is to make the village an English-language village. Research and service methods are carried out in a participatory manner, namely through social analysis of community potential and assisting them in realizing a language village pilot based on Islamic values. The assistance stages are through entrance, Diagnosis, Action Planning, Intervention, Evaluation and Reflection. The results of this research and service have brought about the reorganization of ALeC management based on a map of the human resource potential of Kampoeng Amanah who has a background in education, economics and religion. This assistance has also resulted in a sustainable ALeC program design and the implementation of these programs for ALeC's survival in creating a language village based on Islamic values.The housing complex around the campus is a laboratory for lecturers and students as the most effective embodiment of the tri dharma of higher education. This tri dharma is based on campus programs called environmental development, where the campus feels responsible for students living in villages around the campus. One pattern of bringing the campus world closer to the community is how to empower human resources around the campus. This article aims to describe the role of the State Islamic Religious College in empowering the Kampoeng Amanah Social Institution (Amanah Learning Center), a village whose mission is to make the village an English-language village. Research and service methods are carried out in a participatory manner, namely through social analysis of community potential and assisting them in realizing a language village pilot based on Islamic values. The assistance stages are through entrance, Diagnosis, Action Planning, Intervention, Evaluation and Reflection. The results of this research and service have brought about the reorganization of ALeC management based on a map of the human resource potential of Kampoeng Amanah who has a background in education, economics and religion. This assistance has also resulted in a sustainable ALeC program design and the implementation of these programs for ALeC's survival in creating a language village based on Islamic values.

Failure of Good Faith in Mediating Divorce Cases in Religious Court Saifullah, Muhammad; Anwar, Khoirul; Murtadho, Ali; Mubarok, Ferry Khusnul; Kurniawan, Cecep Soleh
International Journal Ihya' 'Ulum al-Din Vol. 26 No. 1 (2024)
Publisher : Universitas Islam Negeri Walisongo Semarang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/ihya.26.1.20313

Divorce mediation carried out outside the court (community) and within court, institutions has yet to be effective even though the government has issued a Supreme Court Regulation regarding mediation in court. The achievement of mediation success, which is still below 5%, has encouraged the Supreme Court to add an article on good faith (article 7, Supreme Court Regulation No. 1 of 2016) as a principle of mediation and the threat of sanctions for parties who do not have good faith. This study aims to reveal how the good faith clause is implemented in resolving divorce conflicts through mediation and sanctions for parties who do not act in good faith at the Pekalongan Religious Court. The data mining method was carried out through interviews with mediators, mediator judges at the Pekalongan Religious Court area, parties to the conflict, and experts in the field of mediation. Data mining was carried out through observational and documentation of domestic conflict studies. The collected data was analyzed through descriptive analysis. This paper concludes that (1) the principles of mediation have not been fully carried out in good faith in resolving divorce conflicts through mediation outside the court, so mediation fails and results in the neglect of protracted conflict issues, (2) mediation in the majority of courts lack of success due to internal and external factors, and (3) the mediator or mediator judge experiences difficulties in implementing sanctions against parties who do not have good intentions in resolving family conflicts. This research recommends that outsied of the court mediation be carried out by professional mediators who support the success of the mediation process in the justice system.

Objectification of Conditional Death Penalty Criteria Under Article 100 of The Criminal Code Perspective Legality And Legal Certainty Novice Afnan El Fikry; Ali Masyhar; Cahya Wulandari; Muhammad Saifullah; Wahid Anshori
International Journal of Social Sciences, Language, and Education Vol. 1 No. 2 (2026): : April: Didakta: International Journal of Social Sciences, Language, and Educa
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/1m9wmk22

This study examines the regulation of conditional death penalty under Article 100 of Law Number 1 of 2023 concerning the Criminal Code from the perspectives of legality and legal certainty while formulating objective and accountable assessment criteria for sentence commutation. Employing a normative legal research method, the study utilizes statutory and conceptual approaches supported by primary, secondary, and tertiary legal materials. The analysis demonstrates that the introduction of a ten year probation period reflects a significant transformation in Indonesian sentencing policy toward a corrective and rehabilitative orientation. However, the legal concepts of remorse and commendable conduct remain insufficiently defined, creating risks of subjective interpretation and inconsistent application. To address this problem, the study develops objective indicators based on responsibility acceptance, rehabilitation participation, behavioural consistency, institutional compliance, positive correctional engagement, and social adaptation. The study further proposes a multidisciplinary assessment framework involving correctional officers, psychologists, criminologists, legal experts, and an integrated assessment board supported by documentation, verification, periodic review, and written justification mechanisms. These findings indicate that the objectification of evaluative criteria and the institutionalization of accountable assessment procedures strengthen legality, enhance legal certainty, and improve the legitimacy of conditional death penalty implementation within a rule of law based criminal justice system.

Environmental Ethics in the Qur’an and Modern Mining Practices: A Case Study of PT Freeport Indonesia Oktavia Nur Fadhilla; Dede Rodin; Muhammad Saifullah
Indonesian Journal of Applied Environmental Studies Vol. 7 No. 1 (2026): Indonesian Journal of Applied Environmental Studies
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/injastunpak.v7i1.50

This article examines the concept of ecology in the Qur'an with an emphasis on the principles of khalifah, mīzān, amanah, and the prohibition of fasād as the basis for environmental management ethics. This study aims to assess the phenomenon of environmental damage occurring in the operational area of PT Freeport Indonesia through the perspective of Islamic ecology. The method used is qualitative research with a thematic interpretation approach, which integrates classical and contemporary interpretation studies as well as theoretical analysis of green economics and stewardship. The results show that the Qur'an not only provides normative guidelines but also an analytical framework for evaluating extractive industry practices. Various forms of environmental degradation, such as tailings management, landscape changes, and water quality deterioration, suggest a discrepancy between mining practices and the ecological ethical principles outlined in the Qur'an. These conditions reflect a disruption of the principle of balance (mīzān), the suboptimal implementation of the caliphate mandate, and the emergence of indications of structural fasād. This study affirms the relevance of thematic interpretation of the Qur'an as a critical approach in the study of Islamic ecology and sustainable natural resource management.

Title

Found 20 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 20 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 20 Documents
Search