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All Journal Jurnal Ekonomi Pembangunan: Kajian Masalah Ekonomi dan Pembangunan Benefit: Jurnal Manajemen dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak YUME : Journal of Management Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Action Research Literate (ARL) INVOICE : JURNAL ILMU AKUNTANSI Jurnal Bina Bangsa Ekonomika Prosiding University Research Colloquium Innovative: Journal Of Social Science Research Riset Akuntansi dan Keuangan Indonesia SENMEA
Atwal Arifin, Atwal
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Prosiding University Research Colloquium

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Water Resources Management in the Islamic Economics Perspective Arifin, Atwal; Mujiyati, Mujiyati; Nasongko, Noer; Sholahuddin, Muhammad
Prosiding University Research Colloquium Proceeding of The 11th University Research Colloquium 2020: Bidang Sosial Humaniora dan Ekonomi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Islamic Economic Principles prevent damage and realize the benefit that is maintained for humanity, nature and the environment. This paper presents literature and empirical studies regarding the management of water resources in an Islamic perspective. Literature study is divided into three main sections. The first part is a preliminary study of the concept of water resources management between the Islamic economic system and the conventional economic system. The second presents a discussion of optimizing water resources to meet community and environmental needs and increase village and regional income. The third part that have been carried out regarding the management of water resources in Indonesia. The method used in this study the literature review method, analyzed by content analysis supported by NVivo software. The results of the study are that there an equation but it is a fundamental difference in water resources in the conventional economy compared to the Islamic economy. Besides that, the management of water resources using the Village Owned Enterprise (VOE) model is able to optimize the management of water resources for many people. There is still little review of water resources in the perspective of Islamic Economics. Therefore, an in-depth study is needed to find the VOE success factor model in air resources management in Klaten as well as efforts to find an air resource management model with an Islamic Economics perspective.
PENGARUH TUNNELING INCENTIVE, GOOD CORPORATE GOVERNANCE (GCG), MEKANISME BONUS DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING Kusumarini, Adelia; Arifin, Atwal
Prosiding University Research Colloquium Proceeding of The 13th University Research Colloquium 2021: Mahasiswa (Student Paper)
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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Kebijakan transfer pricing dilakukan untuk menyesuaikan hargainternal barang, jasa, dan harta tak berwujud yang diperjualbelikanagar tidak tercipta harga yang terlalu rendah atau terlalu tinggi.Transaksi kebijakan transfer pricing merupakan transaksi yang legal.Tetapi pada praktiknya, kebijakan tersebut disalahartikan olehbanyak perusahaan menjadi salah satu upaya untuk meminimalkanbeban pajak atau mengindari pajak (tax avoidance) yang seharusnyadibayar oleh perusahaan dengan cara merekayasa harga transferantar perusahaan yang memiliki hubungan istimewa. Tujuanpenelitian ini adalah untuk menguji pengaruh tunneling incentive,good corporate governance, mekanisme bonus dan ukuranperusahaan terhadap transfer pricing. Keputusan transfer pricingdalam penelitian ini menggunakan indikator dummy. Populasi dalampenelitian ini adalah semua perusahaan manufaktur yang terdaftar diBursa Efek Indonesia pada tahun 2016 hingga 2019. Metodepenentuan sampel yang digunakan pada penelitian ini adalahpurposive sampling dan diperoleh 76 perusahaan. Metode analisisdata dalam penelitian ini adalah analisis regresi logistik denganmenggunakan software SPSS versi 22. Data yang digunakan dalampenelitian ini diperoleh dari data laporan keuangan perusahaanyang terdaftar di BEI. Berdasarkan pada hasil analisis regresilogistik diketahui bahwa tunneling incentive dan ukuran perusahaanberpengaruh terhadap transfer pricing. Sedangkan good corporategovernance dan mekanisme bonus tidak berpengaruh terhadaptransfer pricing.
Co-Authors Agus Endro Suwarno Anandyaswara, Bima Arrafi, Danni Arrafiqi, Laksamana Aulia Fahmi Dwi Sarbini Fitriana Mustikaningrum Heppy Purbasari Karimah, Karimah Kusumarini, Adelia M. Sholahuddin Mujiyati Mujiyati Nasongko, Noer Nur Achmad Pramudya Kurnia Pranoto, Dimas Prihati, Ayu Ramadani, Arvina Putri Rifqi, Putra Faiz Rochmatullah ., Rochmatullah Rudy Hartanto Saputra, Africo Al-Dua Sekartaji, Citra Dewi Putri Siti Fauziah Siti Musyarofah Soni Kurniawan, Deva Suryo, Dimas Atmoko Suyatmin Suyatmin, Suyatmin Widowati Dian Permatasari Yuli Tri Cahyono